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SEGMENT REPORTING (Tables)

6 Months Ended

Jun. 30, 2025

Segment Reporting [Abstract]

SUMMARY OF SEGMENTED DATA

The following tables represent segmented data for the six- and three-month periods ended June 30, 2025 and 2024 (in thousands):

 SUMMARY OF SEGMENTED DATA

		PG				CP				Total
Six months ended June 30, 2025:
Revenues from external customers		$	6,247			$	376			$	6,623
COGS			1,525				133				1,658
Segment gross profit			4,722				243				4,965
R&D expense			524				32				556
SG&A expense			2,025				148				2,173
Segment operating income			2,173				63				2,236
Interest income, net			46				3				49
Segment income before income taxes		$	2,219			$	66			$	2,285
Six months ended June 30, 2024:
Revenues from external customers		$	3,855			$	552			$	4,407
COGS			921				230				1,151
Segment gross profit			2,934				322				3,256
R&D expense			348				116				464
SG&A expense			1,679				243				1,922
Segment operating income (loss)			907				(37	)			870
Interest income, net			29				4				33
Segment income (loss) before income taxes		$	936			$	(33	)		$	903

		PG				CP				Total
Three months ended June 30, 2025:
Revenues from external customers		$	3,360			$	165			$	3,525
COGS			828				58				886
Segment gross profit			2,532				107				2,639
R&D expense			253				12				265
SG&A expense			1,071				78				1,149
Segment operating income			1,208				17				1,225
Interest income, net			24				2				26
Segment income before income taxes		$	1,232			$	19			$	1,251
Three months ended June 30, 2024:
Revenues from external customers		$	2,061			$	214			$	2,275
COGS			525				85				610
Segment gross profit			1,536				129				1,665
R&D expense			169				57				226
SG&A expense			863				89				952
Segment operating income (loss)			504				(17	)			487
Interest income, net			16				2				18
Segment income (loss) before income taxes		$	520			$	(15	)		$	505

SCHEDULE OF RECONCILIATION OF SEGMENT DATA TO CONSOLIDATED STATEMENT OF OPERATIONS

Reconciliation of Segment Income to Consolidated Net Income Before Income Taxes

 SCHEDULE OF RECONCILIATION OF SEGMENT DATA TO CONSOLIDATED STATEMENT OF OPERATIONS

		2025				2024				2025				2024
		Six months ended June 30,								Three months ended June 30,
		2025				2024				2025				2024
		(in thousands)
Total net income before income taxes for reportable segments		$	2,285			$	903			$	1,251			$	505
Unallocated cost of corporate headquarters			(683	)			(534	)			(277	)			(229	)
Consolidated net income before income taxes		$	1,602			$	369			$	974			$	276

X

- Definition

Tabular disclosure of the reconciliation of profit (loss) from reportable segments to the consolidated income (loss) before income tax expense (benefit) and discontinued operations. Includes, but is not limited to, reconciliation after income tax if income tax is allocated to the reportable segment.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-31

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-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
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-Publisher FASB
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- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 25
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-25

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
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