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Note 12 - Income Taxes (Tables)

12 Months Ended

Jun. 30, 2025

Notes Tables

Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]

		Year ended June 30,
(dollars in thousands)		2025				2024
United States		$	(322	)		$	1,670
Canada			60				245
Total		$	(262	)		$	1,915

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

		Year ended June 30,
						% of								% of
(dollars in thousands)		2025				Pretax				2024				Pretax
Tax expense (benefit) at statutory rate		$	(55	)			21.0	%		$	402				21.0	%
State and local income taxes, net of federal tax benefit			114				(43.5	)%			117				6.1	%
Rate difference on foreign income (loss)			3				(1.3	)%			13				0.7	%
Dividend Income			(19	)			7.4	%			(21	)			(1.1	)%
Income from controlled foreign corporation			12				(4.4	)%			56				2.9	%
Insurance			16				(6.3	)%			16				0.8	%
Other			1				(0.6	)%			(1	)			0.0	%
Total tax expense		$	72				(27.7	)%		$	582				30.4	%

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

		Year ended June 30,
(dollars in thousands)		2025				2024
Current tax expense (benefit) - U.S.		$	(745	)		$	48
Current tax expense (benefit) - State U.S.			116				117
Current tax expense (benefit) - non-U.S.			(3	)			82
Deferred tax expense (benefit) - U.S.			687				329
Deferred tax expense (benefit) - non-U.S.			17				6
Total tax expense (benefit)		$	72			$	582

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

		June 30,
(dollars in thousands)		2025				2024
Deferred Income Tax Assets:
Accumulated depreciation		$	122			$	126
Investments in securities at fair value			1,006				857
Accrued expenses			31				66
Product start-up costs			110				103
Share-based compensation expense			188				162
Other			92				67
Capital loss carryover			-				786
Total Deferred Tax Assets			1,549				2,167
Deferred Income Tax Liabilities:
Prepaid expenses		$	(89	)		$	(82	)
Foreign tax on undistributed earnings			(209	)			(252	)
Total Deferred Tax Liabilities			(298	)			(334	)
Net Deferred Tax Asset		$	1,251			$	1,833
Amounts recognized in the Consolidated Balance Sheets:
Deferred tax asset		$	1,268			$	1,833
Deferred tax liability			17				-
Net Deferred Tax Asset		$	1,251			$	1,833

Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]

		Year ended June 30,
(dollars in thousands)		2025				2024
Beginning Balance		$	785			$	671
Increases related to prior year tax positions			106				-
Increases related to current year tax positions			-				114
Ending Balance		$	891			$	785

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.

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