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Change in accounting principle (Tables)
12 Months Ended
Dec. 31, 2022
Change in accounting principle [Abstract]  
Financial Statement Line Items Impacted by Change in Accounting Principle
The effect of the changes made to the Company’s Consolidated Balance Sheets for the periods presented are as follows:

   
December 31, 2021
 
 
Under
FIFO Cost
   
Under
Average Cost
   
Effect
of Change
 
Inventories
 
$
7,720
   
$
7,711
   
$
(9
)
Deferred tax assets
   
5,141
     
5,143
     
2
 
Retained earnings
   
15,573
     
15,566
     
(7
)

The ending balance in retained earnings as of December 31, 2020 was adjusted from $19,718 to $19,607.

The effect of the changes made to the Company’s Consolidated Statements of Operations for the periods presented are as follows:

   
Three months ended December 31, 2021
   
Year ended December 31, 2021
 
 
Under
FIFO Cost
   
Under
Average Cost
   
Effect
of Change
   
Under
FIFO Cost
   
Under
Average Cost
   
Effect
of Change
 
Cost of sales
 
$
6,705
   
$
6,817
   
$
112
   
$
24,137
   
$
24,004
   
$
(133
)
Gross profit
   
4,418
     
4,306
     
(112
)
   
15,249
     
15,382
     
133
 
Operating loss
   
(2,485
)
   
(2,597
)
   
(112
)
   
(9,510
)
   
(9,377
)
   
133
 
Loss before income taxes
   
(1,124
)
   
(1,236
)
   
(112
)
   
(6,216
)
   
(6,083
)
   
133
 
Income tax benefit
   
389
     
413
     
24
     
2,071
     
2,042
     
(29
)
Net loss
   
(735
)
   
(823
)
   
(88
)
   
(4,145
)
   
(4,041
)
   
104
 
                                                 
Net loss per common share:
                                               
Basic
 
$
(0.07
)
 
$
(0.08
)
 
$
(0.01
)
 
$
(0.45
)
 
$
(0.43
)
 
$
0.02
 
Diluted
 
$
(0.07
)
 
$
(0.08
)
 
$
(0.01
)
 
$
(0.45
)
 
$
(0.43
)
 
$
0.02
 
                                                 
Shares used in per-share calculation:
                                               
Basic
   
9,848
     
9,848
             
9,298
     
9,298
         
Diluted
   
9,848
     
9,848
             
9,298
     
9,298
         

The effect of the changes made to the Company’s Consolidated Statements of Comprehensive Loss for the periods presented are as follows:

   
Three months ended December 31, 2021
   
Year ended December 31, 2021
 
 
Under
FIFO Cost
   
Under
Average Cost
   
Effect
of Change
   
Under
FIFO Cost
   
Under
Average Cost
   
Effect
of Change
 
Net loss
 
$
(735
)
 
$
(823
)
 
$
(88
)
 
$
(4,145
)
 
$
(4,041
)
 
$
104
 
Comprehensive loss
   
(662
)
   
(750
)
   
(88
)
   
(3,964
)
   
(3,860
)
   
104
 

The effect of the changes made to the Company’s Consolidated Statements of Cash Flows for the periods presented are as follows:

   
Year ended December 31, 2021
 
 
Under
FIFO Cost
   
Under
Average Cost
   
Effect
of Change
 
Net loss
 
$
(4,145
)
 
$
(4,041
)
 
$
104
 
Deferred income tax benefit
   
(2,150
)
   
(2,121
)
   
29
 
Inventories
   
3,573
     
3,440
     
(133
)

The effect of the changes made to the Company’s Consolidated Statements of Changes in Shareholders’ Equity for the periods presented are as follows:

   
Three months ended December 31, 2021
   
Year ended December 31, 2021
 
 
Under
FIFO Cost
   
Under
Average Cost
   
Effect
of Change
   
Under
FIFO Cost
   
Under
Average Cost
   
Effect
of Change
 
Equity beginning balance
 
$
39,280
   
$
39,361
   
$
81
   
$
30,236
   
$
30,125
   
$
(111
)
Retained earnings - beginning of period
   
16,308
     
16,389
     
81
     
19,718
     
19,607
     
(111
)
Net loss
   
(735
)
   
(823
)
   
(88
)
   
(4,145
)
   
(4,041
)
   
104
 
Retained earnings - end of period
   
15,573
     
15,566
     
(7
)
   
15,573
     
15,566
     
(7
)
Equity ending balance
   
38,991
     
38,984
     
(7
)
   
38,991
     
38,984
     
(7
)