Note H - Accrued Expenses - Summary of Accrued Expenses (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Bonuses	$ 182,383	$ 290,000
Distribution fees	463,331	441,397
Payroll and related expenses	90,151	73,915
Company 401(k) contribution		115,000
Annual report expenses	80,387	83,238
Audit fee	72,708	73,364
Reserve for outdated material returns	194,947	276,732
Sales rebates	55,983	90,904
Other	25,058	23,383
Total accrued expenses	$ 1,164,948	$ 1,467,933

The carrying value of accrued annual report expenses classified as current liabilities.

No definition available.

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- Definition

Accrued distribution fees

+ References

No definition available.

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- Definition

Carrying value on reserves for outdated material.

+ References

No definition available.

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- Definition

Carrying value as of the balance sheet date of obligations incurred and payable for incentive compensation awarded to employees and directors or earned by them based on the terms of one or more relevant arrangements. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ References

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- Definition

Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ References

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- Definition

Carrying value as of the balance sheet date of obligations incurred through that date and payable for the marketing, trade and selling of the entity's goods and services. Marketing costs would include expenditures for planning and executing the conception, pricing, promotion, and distribution of ideas, goods, and services; costs of public relations and corporate promotions; and obligations incurred and payable for sales discounts, rebates, price protection programs, etc. offered to customers and under government programs. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ References

No definition available.

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- Definition

Carrying value as of the balance sheet date of obligations incurred through that date and payable for professional fees, such as for legal and accounting services received. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ References

+ Details

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- Definition

Carrying value as of the balance sheet date of the obligations incurred through that date and payable for employees' services provided. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ References

+ Details

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- Definition

Amount of expenses incurred but not yet paid classified as other, due within one year or the normal operating cycle, if longer.

+ References

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- Definition

Amount of liability, recognized in statement of financial position, for defined benefit pension and other postretirement plans, classified as current.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
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-Name Accounting Standards Codification
-Section S99
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-Publisher FASB
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
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-Name Accounting Standards Codification
-Section 50
-Paragraph 5
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480506/715-20-50-5

Reference 3: http://www.xbrl.org/2003/role/exampleRef
-Topic 715
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-Name Accounting Standards Codification
-Section 55
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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