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Income Taxes (Tables)

9 Months Ended

Sep. 30, 2025

Income Tax Disclosure [Abstract]

Components of Income Before Income Taxes

The components of income (loss) before income taxes, as shown in the accompanying Financial Statements, consisted of the following for the three and nine months ended September 30, 2025 and 2024:

		Three Months Ended September 30,								Nine Months Ended September 30,
		2025				2024				2025				2024
		(Amounts in thousands)
Income (loss) before income taxes:
Domestic		$	791			$	1,748			$	(2,213	)		$	2,047
Foreign			444				824				1,896				2,052
Income (loss) before income taxes		$	1,235			$	2,572			$	(317	)		$	4,099

Provision (Benefit) for Income Taxes

The provision (benefit) for income taxes, as shown in the accompanying Financial Statements, consisted of the following for the three and nine months ended September 30, 2025 and 2024:

		Three Months Ended September 30,								Nine Months Ended September 30,
		2025				2024				2025				2024
		(Amounts in thousands)
Current provision (benefit):
Federal		$	(179	)		$	351			$	(442	)		$	227
State			13				77				(35	)			64
Foreign			250				216				689				517
Total current provision (benefit)			84				644				212				808
Deferred provision (benefit):
Federal			245				44				(116	)			140
State			49				8				(18	)			27
Foreign			(90	)			1				(32	)			19
Total deferred provision (benefit)			204				53				(166	)			186
Change in valuation allowance			6				-				-				-
Total provision (benefit) for income taxes		$	294			$	697			$	46			$	994

Reconciliation of Income Taxes

The reconciliation of income taxes computed using the statutory U.S. income tax rate and the provision (benefit) for income taxes for the three and nine months ended September 30, 2025 and 2024 were as follows (amounts in thousands):

		Three Months Ended September 30, 2025								Three Months Ended September 30, 2024
Income taxes computed at the federal statutory rate		$	259				21.0	%		$	540				21.0	%
State income taxes, net of federal tax benefit			64				5.2				120				4.6
Excess tax expense (benefit) from stock    options/restricted shares			163				13.2				25				1.0
Worthless stock deduction			—				—				—				—
Difference in income tax rate on foreign    earnings/other			(198	)			(16.1	)			12				0.5
Change in valuation allowance			6				0.5				—				—
		$	294				23.8	%		$	697				27.1	%

		Nine Months Ended September 30, 2025								Nine Months Ended September 30, 2024
Income taxes computed at the federal statutory rate		$	(67	)			(21.0	)%		$	861				21.0	%
State income taxes, net of federal tax benefit			(51	)			(16.1	)			101				2.5
Excess tax expense (benefit) from stock    options/restricted shares			155				48.9				156				3.8
Worthless stock deduction			—				—				(248	)			(6.1	)
Difference in income tax rate on foreign    earnings/other			9				2.7				124				3.0
Change in valuation allowance			—				—				—				—
		$	46				14.5	%		$	994				24.2	%

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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

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-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
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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.

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-Name Accounting Standards Codification
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-Publisher FASB
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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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