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Income Tax (Tables) | 3 Months Ended
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Mar. 31, 2025
Income Tax Disclosure [Abstract] |
Schedule of Effective Tax Rate Reconciliation | Schedule of Effective Tax Rate Reconciliation
Effective Tax Rate Reconciliation for the Three Months Ended March 31, 2025
|  | $ |  |  | % |  |  | $ |
Pre-tax book Income |  | $ | 935,936 |  |  |  | 21.00 | % |  | $ | 196,547 |
Permanent differences |  |  | 18,862 |  |  |  | 0.42 | % |  |  | 3,961 |
Prior year federal Permanent True-up |  |  | 117,653 |  |  |  | 2.64 | % |  |  | 24,707 |
State income tax |  |  | 42,326 |  |  |  | 4.38 | % |  |  | 40,984 |
Other deferred adjustment |  |  | - |  |  |  | 1.63 | % |  |  | 15,220 |
Total tax expenses |  |  |  |  |  |  | 30.07 | % |  | $ | 281,419 |
Effective Tax Rate Reconciliation for the Three Months Ended March 31, 2024
|  | $ |  |  | % |  |  | $ |
Pre-tax book income |  | $ | 1,502,938 |  |  |  | 21.25 | % |  | $ | 319,332 |
Permanent differences |  |  | 22,627 |  |  |  | 0.32 | % |  |  | 4,808 |
State income tax |  |  | 85,997 |  |  |  | 7.59 | % |  |  | 114,055 |
Other deferred adjustment |  |  | - |  |  |  | -0.07 | % |  |  | (1,071 | )
Total tax expense |  |  |  |  |  |  | 29.08 | % |  | $ | 437,124 |
Schedule of Tax Expense Summary | Schedule of Tax Expense Summary
Tax Expense Summary, for the three months ended March 31, 2025 |  | Current Income Tax Expense |  |  | Deferred Income Tax Expense |  |  | Total Income Tax Expense |
Federal |  | $ | 36,127 |  |  | $ | 202,966 |  |  | $ | 239,093 |
State |  |  | 6,393 |  |  |  | 35,933 |  |  |  | 42,326 |
Total tax expense |  | $ | 42,520 |  |  |  | 238,899 |  |  | $ | 281,419 |
Tax Expense Summary, for the three months ended March 31, 2024 |  | Current Income Tax Expense |  |  | Deferred Income Tax Expense |  |  | Total Income Tax Expense |
Federal |  | $ | - |  |  | $ | 304,796 |  |  | $ | 304,796 |
State |  |  | 85,997 |  |  |  | 46,331 |  |  |  | 132,328 |
Total tax expense |  | $ | 85,997 |  |  | $ | 351,127 |  |  | $ | 437,124 |
Schedule of Deferred Tax Assets and Liabilities | The tax effects of temporary differences that give rise to significant portions of the deferred tax assets at March 31, 2025 and December 31, 2024 were as follows: Schedule of Deferred Tax Assets and Liabilities
|  | Deferred Tax Assets |  |  | Deferred Tax Assets |
Deferred Tax Assets Summary |  | March 31, 2025 |  |  | December 31, 2024 |
Federal |  | $ | 705,726 |  |  | $ | 908,691 |
State |  |  | 115,479 |  |  |  | 151,413 |
Total |  | $ | 821,205 |  |  | $ | 1,060,104 |
|  | Deferred Tax Assets |  |  | Deferred Tax Assets |
Deferred Tax Assets Summary |  | March 31, 2025 |  |  | December 31, 2024 |
Operating lease right of use lease assets |  | $ | 377 |  |  | $ | 787 |
Inventories allowance |  |  | 124,931 |  |  |  | 140,743 |
Net loss carry forward |  |  | 695,897 |  |  |  | 918,574 |
Total |  | $ | 821,205 |  |  | $ | 1,060,104 |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-2 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 231 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482663/740-10-55-231 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12A -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12A Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12 + Details
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