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Note D - Inventories | 12 Months Ended
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Dec. 31, 2025
Notes to Financial Statements |
Inventory Disclosure [Text Block] | NOTE D – INVENTORIES Inventories consist of the following:
|  | December 31, |
|  | 2025 |  |  | 2024 |
Raw materials |  | $ | 442,993 |  |  | $ | 448,113 |
Work in process |  |  | 5,505 |  |  |  | 58,699 |
Finished products |  |  | 1,059,265 |  |  |  | 945,183 |
Total Inventories |  | $ | 1,507,763 |  |  | $ | 1,451,995 |
Inventories are valued at the lower of cost and net realizable value. Net realizable value is equal to the selling price less the estimated costs of selling and/or disposing of the product. Cost is determined using the average cost method, which approximates cost determined by the first-in, first-out method. Finished product inventories on December 31, 2025 and December 31, 2024 are net of a reserve of $32,000 and $32,792, respectively.

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- Definition The entire disclosure for inventory. Includes, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the classes of inventory, and the nature of the cost elements included in inventory. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 330 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/330/tableOfContent + Details
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