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Note 15 - Income Taxes - Components of Deferred Tax Assets (Details) - USD ($) | Dec. 31, 2025 | Dec. 31, 2024
--- | --- | ---
Property, plant and equipment | $ (950,593) | $ (1,833,727)
Federal general business tax credits | 901,466 | 842,565
Federal net operating loss carryforwards | 3,674,316 | 3,705,923
State tax credits and net operating loss carryforwards | 927,108 | 900,569
§174 R & D expenditures | 39,034 | 727,410
Deferred compensation | 52,872 | 82,370
Prepaid expenses and other | 74,110 | 24,718
UNICAP | 54,047 | 22,443
Incentive compensation | 154,275 | 121,718
Valuation allowance | (4,926,635) | (4,593,989)
Deferred tax assets, net | $ 0 | $ 0

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- Definition Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, without jurisdictional netting. + 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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