XML 107 R27.htm IDEA: XBRL DOCUMENT v3.25.3

SEGMENT REPORTING (Tables)

9 Months Ended

Sep. 30, 2025

Segment Reporting [Abstract]

SUMMARY OF SEGMENTED DATA

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

SUMMARY OF SEGMENTED DATA

		PG				CP				Total
Nine months ended September 30, 2025:
Revenues from external customers		$	8,507			$	594			$	9,101
COGS			1,976				215				2,191
Segment gross profit			6,531				379				6,910
R&D expense			767				56				823
SG&A expense			3,024				221				3,245
Segment operating income			2,740				102				2,842
Interest income, net			76				6				82
Segment income before income taxes		$	2,816			$	108			$	2,924
Nine months ended September 30, 2024:
Revenues from external customers		$	6,681			$	776			$	7,457
COGS			1,693				321				2,014
Segment gross profit			4,988				455				5,443
R&D expense			565				133				698
SG&A expense			2,567				314				2,881
Segment operating income			1,856				8				1,864
Interest income, net			46				5				51
Segment income before income taxes		$	1,902			$	13			$	1,915

		PG				CP				Total
Three months ended September 30, 2025:
Revenues from external customers		$	2,260			$	218			$	2,478
COGS			451				82				533
Segment gross profit			1,809				136				1,945
R&D expense			243				24				267
SG&A expense			999				73				1,072
Segment operating income			567				39				606
Interest income, net			30				3				33
Segment income before income taxes		$	597			$	42			$	639
Three months ended September 30, 2024:
Revenues from external customers		$	2,826			$	224			$	3,050
COGS			772				91				863
Segment gross profit			2,054				133				2,187
R&D expense			217				17				234
SG&A expense			888				71				959
Segment operating income			949				45				994
Interest income, net			17				1				18
Segment income before income taxes		$	966			$	46			$	1,012

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
		Nine months ended September 30,								Three months ended September 30,
		2025				2024				2025				2024
		(in thousands)
Total net income before income taxes for reportable segments		$	2,924			$	1,915			$	639			$	1,012
Unallocated cost of corporate headquarters			(1,129	)			(770	)			(446	)			(236	)
Consolidated net income before income taxes		$	1,795			$	1,145			$	193			$	776

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

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-30

+ Details

Name:	us-gaap_ReconciliationOfOperatingProfitLossFromSegmentsToConsolidatedTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- 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
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-22

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-30

+ Details

Name:	us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_SegmentReportingAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration