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Income Tax Provision (Tables) | 12 Months Ended
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Dec. 31, 2025
Income Tax Provision [Abstract] |
Schedule of Loss Before Income Taxes | The loss before income taxes was allocated between domestic and foreign sources as follows for the years ended December 31, 2025 and 2024:
|  | December 31, 2025 |  |  | December 31, 2024 |
Domestic |  | $ | (627 | ) |  | $ | (4,135 | )
Foreign |  |  | — |  |  |  | — |
Loss before income taxes |  | $ | (627 | ) |  | $ | (4,135 | )
Schedule of Income Tax Provision | The income tax provision for the years ended December 31, 2025 and 2024 was $120 and $5, respectively, and consisted of the following:
|  | December 31, 2025 |  |  | December 31, 2024 |
Current provision |  |  |  |  |  |  |  |
Federal |  | $ | 49 |  |  | $ | — |
State |  |  | 71 |  |  |  | 5 |
Total current provision |  |  | 120 |  |  |  | 5 |
Deferred provision |  |  |  |  |  |  |  |
Federal |  |  | — |  |  |  | — |
State |  |  | — |  |  |  | — |
Total deferred provision |  |  | — |  |  |  | — |
Provision for income taxes |  | $ | 120 |  |  | $ | 5 |
Schedule of Reconciliation Federal Statutory Income Tax Rate | A reconciliation of the U.S. federal statutory income tax rate to our effective tax rate pursuant to the disclosure requirements of ASU 2023-09 for the year ended December 31, 2025 is as follows:
|  | For the Year Ended |
|  | December 31, 2025 |
U.S. statutory rate |  | $ | (132 | ) |  |  | 21.00 | %
State and local income taxes1, net of federal income tax effect |  |  | 54 |  |  |  | (8.57 | )%
Change in valuation allowance |  |  | (279 | ) |  |  | 44.44 | %
Return to provision: |  |  |  |  |  |  |  |
Change in pre-tax income |  |  | 56 |  |  |  | (8.97 | )%
Other return to provision |  |  | 1 |  |  |  | (0.09 | )%
Other deferred adjustments: |  |  |  |  |  |  |  |
Fixed assets |  |  | (71 | ) |  |  | 11.26 | %
Intangibles |  |  | (79 | ) |  |  | 12.63 | %
481(a) adjustment |  |  | 558 |  |  |  | (88.91 | )%
Net operating loss |  |  | (682 | ) |  |  | 108.73 | %
Stock compensation |  |  | 90 |  |  |  | (14.35 | )%
Section 163(j) |  |  | 29 |  |  |  | (4.57 | )%
Bad debt expense |  |  | (67 | ) |  |  | 10.62 | %
UNICAP |  |  | (50 | ) |  |  | 7.99 | %
Other deferred adjustments |  |  | (7 | ) |  |  | 1.01 | %
Uncertain tax position adjustment |  |  | 660 |  |  |  | (105.15 | )%
Non-taxable/non-deductible items: |  |  |  |  |  |  |  |
Meals and entertainment expenses |  |  | 39 |  |  |  | (6.23 | )%
Effective tax rate |  | $ | 120 |  |  |  | (19.16 | )%
| 1 | Massachusetts and New York account for greater than 50% of the tax effect in this category.
The reconciliation of the U.S. statutory rate of 21.00% to the Company’s effective tax rate for the year ended December 31, 2024 in accordance with the guidance prior to the adoption of ASU 2023-09 is summarized as follows:
|  | December 31, 2024 |
U.S. Statutory rate |  |  | 21.00 | %
State taxes, net of federal |  |  | 5.08 | %
Change in valuation allowance |  |  | (24.77 | )%
Other permanent differences |  |  | (1.43 | )%
Effective tax rate |  |  | (0.12 | )%
Schedule of Deferred Tax Assets and Liabilities | The table below presents the effects of temporary differences that gave rise to significant portions of deferred tax assets and liabilities as of December 31, 2025 and 2024:
|  | December 31, 2025 |  |  | December 31, 2024 |
Deferred tax assets: |  |  |  |  |  |
Net operating loss carryforwards |  | $ | 1,515 |  |  | $ | 1,051 |
Charitable contributions |  |  | 53 |  |  |  | 29 |
Lease liability |  |  | 600 |  |  |  | 208 |
Stock compensation |  |  | 114 |  |  |  | 219 |
Compensation expense |  |  | 26 |  |  |  | 26 |
Unrealized gain/loss |  |  | — |  |  |  | 3 |
Allowance for credit losses |  |  | 360 |  |  |  | 167 |
UNICAP |  |  | 67 |  |  |  | 30 |
Amortization |  |  | 134 |  |  |  | 755 |
Total gross deferred tax assets |  |  | 2,869 |  |  |  | 2,488 |
Less: Valuation allowance |  |  | (1,833 | ) |  |  | (2,234 | )
Net deferred tax assets |  |  | 1,036 |  |  |  | 254 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Lease liability |  |  | (534 | ) |  |  | (208 | )
Depreciation |  |  | (114 | ) |  |  | (46 | )
Unrealized gains |  |  | (41 | ) |  |  | — |
481a adjustment |  |  | (347 | ) |  |  | — |
Total deferred tax liabilities |  |  | (1,036 | ) |  |  | (254 | )
Total deferred tax assets (liabilities) |  | $ | — |  |  | $ | — |
Schedule of Cash Paid for Income Taxes | Cash paid for income taxes, net of refunds received, by jurisdiction pursuant to the disclosure requirements of ASU 2023-09 for the year ended December 31, 2025 is as follows:
|  | December 31, 2025 |
Federal |  | $ | 34 |
State |  |  |  |
Massachusetts |  |  | 69 |
New York |  |  | 7 |
Texas |  |  | 27 |
Other states |  |  | 3 |
Cash paid for income taxes, net of refunds received |  | $ | 140 |
Schedule of Uncertain Tax Positions | The Company did not record interest expense for 2025 as the amount was nominal.
Unrecognized tax benefits as of December 31, 2023 |  | $ | 2,448 |
Gross increase in unrecognized tax benefits for prior year |  |  | 693 |
Decreases due to settlements |  |  | — |
Unrecognized tax benefits as of December 31, 2024 |  | $ | 3,141 |
Gross decrease in unrecognized tax benefits for prior year |  |  | (3,141 | )
Decreases due to settlements |  |  | — |
Unrecognized tax benefits as of December 31, 2025 |  | $ | — |

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