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Note E - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2025

Notes Tables

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

		Years ended December 31,
Current		2025				2024
Federal		$	153,821			$	981,244
State			813				805
Total current provision for income taxes			154,634				982,049
Deferred
Federal			382,643				(124,467	)
Total deferred expense (benefit) from income taxes			382,643				(124,467	)
Total provision for income taxes		$	537,277			$	857,582

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

		Years ended December 31,
		2025								2024
			($)			Tax rate					($)			Tax rate
Income taxes at statutory federal income tax rate		$	555,033				21.0	%		$	862,776				21.0	%
State taxes, net of federal benefit			642				---				636				---
Research & development credits			(10,000	)			(0.4	)			(9,000	)			(0.1	)
Non-taxable dividends			(4,441	)			(0.2	)			---				---
(Over) under accrual from prior year			(3,957	)			(0.1	)			3,170				---
Provision for income taxes		$	537,277				20.3	%		$	857,582				20.9	%

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

		December 31,
		2025				2024
Deferred tax assets
Allowance for credit losses		$	3,605			$	3,012
Inventories			6,720				6,886
Accounts payable			100,966				89,251
R&D expenses			---				206,069
Accrued expenses			243,493				306,381
Total deferred tax assets		$	354,784			$	611,599
Deferred tax liabilities
Accounts receivable			(336,852	)			(302,987	)
Prepaid expenses			(57,682	)			(58,171	)
Depreciation on property, plant and equipment			(153,879	)			(68,959	)
Unrealized gain on marketable securities			(13,617	)			(6,085	)
Total deferred tax liabilities			(562,030	)			(436,202	)
Net deferred tax (liability) asset		$	(207,246	)		$	175,397

X

- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

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-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

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-SubTopic 10
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-Section 50
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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
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