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Note 5 - Income Taxes - Income Taxes Reconciliation (Details) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022
Provision for income taxes at federal statutory rate | $ 1,498 | $ 1,030
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent | 21.00% | 21.00%
State income taxes, net of federal benefit | $ 123 | $ (125)
State income taxes, net of federal benefit, rate | 1.70% | (2.50%)
Permanent differences | $ 282 | $ (19)
Permanent differences, rate | 4.00% | (0.40%)
Goodwill adjustment |  | $ 517
Goodwill adjustment, rate |  | 10.50%
Section 162(m) adjustment, amount | $ 55 | $ 0
Section 162(m) adjustment, rate | 0.80% | 0.00%
Return to provision adjustment | $ (339) | $ (223)
Return to provision adjustment, rate | (4.80%) | (4.50%)
Foreign tax rate differential | $ 877 | $ 1,016
Foreign tax rate differential, rate | 12.30% | 20.70%
GILTI tax | $ 0 | $ 323
GILTI tax, rate |  | 6.60%
Sale of membership interest | $ 149 | $ 0
Sale of membership interest, rate | 2.10% | 0.00%
Change in valuation allowance | $ (268) | $ 308
Change in Valuation Allowance, rate | (3.80%) | 6.30%
Other | $ (20) | $ (50)
Other, rate | (0.30%) | (1.10%)
Net expense | $ 2,357 | $ 2,777
Net expense, rate | 33.00% | 56.60%

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