XML 68 R57.htm IDEA: XBRL DOCUMENT
v3.24.3

Bank Debt (Details) |  |  | 3 Months Ended | 6 Months Ended | 9 Months Ended | 12 Months Ended |  |
--- | --- | --- | --- | --- | --- | --- | --- | ---
Sep. 30, 2027 | Jun. 30, 2021 USD ($) | Mar. 31, 2020 USD ($) | Jun. 30, 2024 | Sep. 30, 2026 USD ($) | Sep. 30, 2024 USD ($) | Sep. 30, 2023 USD ($) | Dec. 31, 2025 | Dec. 31, 2020 USD ($) | Mar. 31, 2022 USD ($) | Jun. 30, 2020 USD ($)
Bank Debt [Line Items] |  |  |  |  |  |  |  |  |  |  |
Bearing interest percentage |  |  |  |  |  | 3.53% |  |  |  | 3.58% |
Mortgage debt |  |  |  |  |  |  |  |  |  | $ 2,000,000 |
Line of credit |  |  | $ 1,000,000 |  |  | $ 1,000,000 |  |  |  |  |
Debt issuance costs |  |  |  |  |  | 173,305 |  |  |  |  |
Incurred costs |  |  |  |  |  | 5,037 | $ 0 |  |  |  |
Gorham Savings Bank [Member] |  |  |  |  |  |  |  |  |  |  |
Bank Debt [Line Items] |  |  |  |  |  |  |  |  |  |  |
Debt financing |  |  | 8,600,000 |  |  |  |  |  |  |  |
Bank Loans [Member] |  |  |  |  |  |  |  |  |  |  |
Bank Debt [Line Items] |  |  |  |  |  |  |  |  |  |  |
Line of credit |  |  |  |  |  | 1,000,000 |  |  |  |  |
Minimum [Member] |  |  |  |  |  |  |  |  |  |  |
Bank Debt [Line Items] |  |  |  |  |  |  |  |  |  |  |
Balloon principal payment |  |  |  |  |  | 3,145,888 |  |  |  |  |
Outstanding principal balance |  |  |  |  |  | 4,233,957 |  |  |  |  |
Maximum [Member] |  |  |  |  |  |  |  |  |  |  |
Bank Debt [Line Items] |  |  |  |  |  |  |  |  |  |  |
Balloon principal payment |  |  |  |  |  | 3,687,577 |  |  |  |  |
Outstanding principal balance |  |  |  |  |  | $ 6,233,957 |  |  |  |  |
Loan #1 [Member] |  |  |  |  |  |  |  |  |  |  |
Bank Debt [Line Items] |  |  |  |  |  |  |  |  |  |  |
Balloon principal payment |  |  | 3,145,888 |  |  |  |  |  |  |  |
Loan #1 [Member] | Gorham Savings Bank [Member] |  |  |  |  |  |  |  |  |  |  |
Bank Debt [Line Items] |  |  |  |  |  |  |  |  |  |  |
Escrow account |  |  | $ 5,100,000 |  |  |  |  |  |  |  |
Bearing interest percentage |  |  | 3.50% |  |  |  |  |  |  |  |
Interest payments, term |  |  | 10 years |  |  |  |  |  |  |  |
Loan #2 [Member] |  |  |  |  |  |  |  |  |  |  |
Bank Debt [Line Items] |  |  |  |  |  |  |  |  |  |  |
Bearing interest percentage |  |  | 3.50% |  |  |  |  |  |  |  |
Balloon principal payment |  |  | $ 3,500,000 |  |  |  |  |  |  |  |
Loan #3 [Member] | Maine Technology Institute [Member] |  |  |  |  |  |  |  |  |  |  |
Bank Debt [Line Items] |  |  |  |  |  |  |  |  |  |  |
Principal payment |  |  |  |  |  |  |  |  |  |  | $ 500,000
Loan amortization, term |  |  |  | 2 years 3 months |  |  |  |  |  |  |
Loans #4 [Member] | Gorham Savings Bank [Member] |  |  |  |  |  |  |  |  |  |  |
Bank Debt [Line Items] |  |  |  |  |  |  |  |  |  |  |
Debt financing |  |  |  |  |  |  |  |  | $ 1,500,000 |  |
Bearing interest percentage |  |  |  |  |  |  |  |  | 3.50% |  |
Loan amortization, term |  |  |  |  |  |  |  |  | 7 years |  |
Loan #6 [Member] |  |  |  |  |  |  |  |  |  |  |
Bank Debt [Line Items] |  |  |  |  |  |  |  |  |  |  |
Debt financing |  |  |  |  |  |  | $ 2,000,000 |  |  |  |
Bearing interest percentage |  |  |  |  |  |  | 7.00% |  |  |  |
Finance loan provided |  |  |  |  |  |  | $ 1,000,000 |  |  |  |
Loan #6 [Member] | Maine Technology Institute [Member] |  |  |  |  |  |  |  |  |  |  |
Bank Debt [Line Items] |  |  |  |  |  |  |  |  |  |  |
Debt financing |  |  |  |  |  |  |  |  | $ 1,400,000 |  |
Proceeds from issuance of loan |  |  |  |  |  |  |  |  | $ 624,167 |  |
Loan to value ratio |  |  |  |  |  |  |  |  | 80.00% |  |
Loan #5 [Member] |  |  |  |  |  |  |  |  |  |  |
Bank Debt [Line Items] |  |  |  |  |  |  |  |  |  |  |
Principal payment |  | $ 400,000 |  |  |  |  |  |  |  |  |
Interest fixed rate |  | 5.00% |  |  |  |  |  |  |  |  |
Loan #5 [Member] | Gorham Savings Bank [Member] |  |  |  |  |  |  |  |  |  |  |
Bank Debt [Line Items] |  |  |  |  |  |  |  |  |  |  |
Loan amortization, term |  | 5 years 6 months |  |  |  |  |  |  |  |  |
Loan #7 [Member] |  |  |  |  |  |  |  |  |  |  |
Bank Debt [Line Items] |  |  |  |  |  |  |  |  |  |  |
Debt financing |  |  |  |  |  |  | $ 1,000,000 |  |  |  |
Bearing interest percentage |  |  |  |  |  |  | 8.00% |  |  |  |
Forecast [Member] |  |  |  |  |  |  |  |  |  |  |
Bank Debt [Line Items] |  |  |  |  |  |  |  |  |  |  |
Balloon principal payment |  |  |  |  | $ 649,631 |  |  |  |  |  |
DSC ratio |  |  |  |  |  |  |  | 1.35 |  |  |
Forecast [Member] | Maine Technology Institute [Member] |  |  |  |  |  |  |  |  |  |  |
Bank Debt [Line Items] |  |  |  |  |  |  |  |  |  |  |
Loan amortization, term | 5 years |  |  |  |  |  |  |  |  |  |
Forecast [Member] | Loan #3 [Member] |  |  |  |  |  |  |  |  |  |  |
Bank Debt [Line Items] |  |  |  |  |  |  |  |  |  |  |
Interest fixed rate | 5.00% |  |  |  |  |  |  |  |  |  |
Forecast [Member] | Loan #6 [Member] |  |  |  |  |  |  |  |  |  |  |
Bank Debt [Line Items] |  |  |  |  |  |  |  |  |  |  |
Balloon principal payment |  |  |  |  | $ 1,285,056 |  |  |  |  |  |
Forecast [Member] | Loan #6 [Member] | Mortgage Note [Member] |  |  |  |  |  |  |  |  |  |  |
Bank Debt [Line Items] |  |  |  |  |  |  |  |  |  |  |
Loan amortization, term |  |  |  |  | 7 years |  |  |  |  |  |
Forecast [Member] | Loan #7 [Member] |  |  |  |  |  |  |  |  |  |  |
Bank Debt [Line Items] |  |  |  |  |  |  |  |  |  |  |
Loan amortization, term |  |  |  |  | 7 years |  |  |  |  |  |

X
- Definition Ratio applied to the debt service coverage ratio. + References No definition available. + Details
Name: | iccc_DebtServiceCoverageRatio
Namespace Prefix: | iccc_
Data Type: | xbrli:pureItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of interest payments term. + References No definition available. + Details
Name: | iccc_InterestPaymentsTerm
Namespace Prefix: | iccc_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition The ratio of loan to value. + References No definition available. + Details
Name: | iccc_LoanToValueRatio
Namespace Prefix: | iccc_
Data Type: | dtr:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_DebtConversionLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Face (par) amount of debt instrument at time of issuance. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 835 -SubTopic 30 -Name Accounting Standards Codification -Section 55 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482949/835-30-55-8 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1B -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B Reference 3: http://www.xbrl.org/2003/role/exampleRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 69B -Publisher FASB -URI https://asc.fasb.org/1943274/2147481568/470-20-55-69B Reference 4: http://www.xbrl.org/2003/role/exampleRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 69C -Publisher FASB -URI https://asc.fasb.org/1943274/2147481568/470-20-55-69C Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 835 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482900/835-30-50-1 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 835 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482925/835-30-45-2 + Details
Name: | us-gaap_DebtInstrumentFaceAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of payment greater than the preceding installment payments to be paid at final maturity date of debt. + References No definition available. + Details
Name: | us-gaap_DebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Period of time between issuance and maturity of debt instrument, in PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. + References No definition available. + Details
Name: | us-gaap_DebtInstrumentTerm
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount, before accumulated amortization, of debt issuance costs classified as current. Includes, but is not limited to, legal, accounting, underwriting, printing, and registration costs. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 835 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482925/835-30-45-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 835 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482900/835-30-50-1 + Details
Name: | us-gaap_DeferredFinanceCostsCurrentGross
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount, after accumulated amortization, of debt issuance costs classified as current. Includes, but is not limited to, legal, accounting, underwriting, printing, and registration costs. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 835 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 1A -Publisher FASB -URI https://asc.fasb.org/1943274/2147482925/835-30-45-1A Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 835 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482925/835-30-45-2 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 835 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482900/835-30-50-1 + Details
Name: | us-gaap_DeferredFinanceCostsCurrentNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Fixed interest rate related to the interest rate derivative. + References No definition available. + Details
Name: | us-gaap_DerivativeFixedInterestRate
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The designation of funds furnished by a borrower to a lender to assure future payments of the borrower's real estate taxes and insurance obligations with respect to a mortgaged property. Escrow deposits may be made for a variety of other purposes such as earnest money and contingent payments. This element excludes replacement reserves which are an escrow separately provided for within the US GAAP taxonomy. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(10)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 954 -SubTopic 440 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478522/954-440-50-1 + Details
Name: | us-gaap_EscrowDeposit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of undisbursed portion of financing receivable balance. Excludes financing receivable covered under loss sharing agreement. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481962/310-10-50-3 + Details
Name: | us-gaap_FinancingReceivableLoanInProcess
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Total interest costs incurred during the period and either capitalized or charged against earnings. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 835 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483013/835-20-50-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 835 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483013/835-20-50-1 + Details
Name: | us-gaap_InterestCostsIncurred
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(22)) -SubTopic 10 -Topic 210 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(16)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(16)(a)(2)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1 + Details
Name: | us-gaap_LineOfCredit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The interest rate applicable to the portion of the carrying amount of long-term borrowings outstanding as of the balance sheet date, including current maturities, which accrues interest at a set, unchanging rate. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(22)(a)(1)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 + Details
Name: | us-gaap_LongTermDebtPercentageBearingFixedInterestRate
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The amount of the related debt discount at the end of the accounting period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 470 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147481212/470-30-50-1 + Details
Name: | us-gaap_ParticipatingMortgageLoansUnamortizedDebtDiscountAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition This is the sum of principal amount outstanding for both securitized and unsecuritized loans of all types. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Subparagraph (a) -Paragraph 4 -SubTopic 20 -Topic 860 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481326/860-20-50-4 + Details
Name: | us-gaap_PrincipalAmountOutstandingOnLoansManagedAndSecuritized
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The cash inflow from a debt initially having maturity due after one year or beyond the operating cycle, if longer. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.6-03(i)(1)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479886/946-10-S99-3 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 14 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482740/230-10-45-14 + Details
Name: | us-gaap_ProceedsFromIssuanceOfLongTermDebt
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | srt_ProductOrServiceAxis=iccc_GorhamSavingsBankMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DebtInstrumentAxis=iccc_BankLoansMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MinimumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MaximumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DebtInstrumentRedemptionPeriodAxis=us-gaap_DebtInstrumentRedemptionPeriodOneMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DebtInstrumentRedemptionPeriodAxis=us-gaap_DebtInstrumentRedemptionPeriodTwoMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DebtInstrumentRedemptionPeriodAxis=us-gaap_DebtInstrumentRedemptionPeriodThreeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ProductOrServiceAxis=iccc_MaineTechnologyInstituteMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DebtInstrumentRedemptionPeriodAxis=us-gaap_DebtInstrumentRedemptionPeriodFourMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DebtInstrumentRedemptionPeriodAxis=iccc_DebtInstrumentRedemptionPeriodSixMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DebtInstrumentRedemptionPeriodAxis=us-gaap_DebtInstrumentRedemptionPeriodFiveMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DebtInstrumentRedemptionPeriodAxis=iccc_DebtInstrumentRedemptionPeriodSevenMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_StatementScenarioAxis=srt_ScenarioForecastMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ProductOrServiceAxis=us-gaap_MortgageBankingMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |