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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2025
INCOME TAXES |
Schedule of provision (benefit) for income taxes | The provision (benefit) for income taxes consists of the following: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the Years Ended December 31,
​ | ​ ​ ​ | 2025 | ​ ​ ​ | 2024 | ​ ​ ​ | 2023
Current tax provision (benefit) | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Federal | ​ | $ | — | ​ | $ | (33,734) | ​ | $ | 33,734
State | ​ |  | 291,293 | ​ |  | 7,893 | ​ |  | (65,529)
Total current provision (benefit) | ​ |  | 291,293 | ​ |  | (25,841) | ​ |  | (31,795)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Deferred tax provision (benefit) | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Federal | ​ |  | — | ​ |  | 8,285,927 | ​ |  | (1,855,875)
State | ​ |  | — | ​ |  | 106,104 | ​ |  | (17,491)
Total deferred tax provision (benefit) | ​ |  | — | ​ |  | 8,392,031 | ​ |  | (1,873,366)
Total income tax provision | ​ | $ | 291,293 | ​ | $ | 8,366,190 | ​ | $ | (1,905,161)
​
Schedule of deferred tax assets and liabilities | Deferred taxes are provided for those items reported in different periods for income tax and financial reporting purposes. The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and liabilities are presented below:
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | December 31,
​ | ​ ​ ​ | 2025 | ​ ​ ​ | 2024
Deferred tax assets | ​ | ​ | ​ | ​ | ​ | ​
Net operating loss carry forwards | ​ | $ | 9,687,582 | ​ | $ | 8,466,565
Right of Use Lease Liability | ​ | ​ | 43,562 | ​ | ​ | —
Interest Expense Limitation | ​ | ​ | 8,755 | ​ | ​ | —
Charitable Contribution Carryover | ​ | ​ | 105,563 | ​ | ​ | —
Accrued expenses and reserves | ​ |  | 802,544 | ​ |  | 647,654
Employee stock option expense | ​ |  | 13,311 | ​ |  | 13,311
Inventories | ​ |  | 201,421 | ​ |  | 345,926
Deferred income – TIA contract | ​ | ​ | 12,237,854 | ​ | ​ | 13,495,321
Capital loss | ​ | ​ | 194,397 | ​ | ​ | 269,651
Deferred tax assets | ​ |  | 23,294,988 | ​ |  | 23,238,428
Deferred tax liabilities | ​ | ​ | ​ | ​ | ​ | ​
Unrealized gains/losses | ​ | ​ | (24,451) | ​ | ​ | (1,088,481)
Right of Use Asset | ​ | ​ | (65,075) | ​ | ​ | —
Property, plant, and equipment | ​ |  | (11,556,742) | ​ |  | (13,046,294)
Deferred tax liabilities | ​ |  | (11,646,268) | ​ |  | (14,134,775)
Net deferred assets | ​ |  | 11,648,721 | ​ |  | 9,103,653
Valuation allowance | ​ |  | (11,648,721) | ​ |  | (9,103,653)
Net deferred tax assets | ​ | $ | — | ​ | $ | —
*Certain totals may not reconcile due to rounding. ​
Schedule of reconciliation of the federal statutory corporate tax rate to the Company's effective tax rate | A reconciliation of the federal statutory corporate tax rate to the Company’s effective tax rate is as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | December 31, | ​
​ | ​ ​ ​ | ​ | 2025 | ​ ​ ​
U.S. statutory federal tax rate |  | $ | (2,577,526) | ​ | 21.0 | %
State tax, net of federal tax |  |  | 239,507 | ​ | (1.9) | ​
Valuation Allowance |  |  | 2,535,681 | ​ | (20.7) | ​
Nontaxable or Nondeductible Items | ​ | ​ | 93,631 | ​ | (0.8) | ​
Effective tax rate |  | $ | 291,293 | ​ | (2.4) | %
​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | December 31, | ​
​ | ​ ​ ​ | ​ | 2024 | ​ | 2023 |
U.S. statutory federal tax rate |  | ​ | 21.0 | % | 21.0 | %
State tax, net of federal tax |  | ​ | (0.6) | ​ | 0.8 |
Change in valuation allowance |  | ​ | (250.6) | ​ | — |
Valuation Allowance |  | ​ | — | ​ | (0.2) |
Section 162(m); Limit on Compensation | ​ | ​ | (0.8) | ​ | (0.2) | ​
Return-to-provision and deferred true up |  | ​ | (6.7) | ​ | 0.1 |
Effective tax rate |  | ​ | (237.7) | % | 21.5 | %
​
Schedule of cash paid for income taxes, net of refunds | Cash paid for income taxes, net of refunds, for the year ended December 31, 2025 were as follows: ​
​ | ​ | ​ | ​
​ | ​ | December 31,
​ | ​ ​ ​ | 2025
Federal | ​ | $ | —
State: | ​ |  | ​
California | ​ | ​ | (353,453)
Other | ​ | ​ | 6,546
Income taxes, net of amounts refunded | ​ | $ | (346,907)
​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the Years Ended December 31,
​ | ​ | 2024 | ​ ​ ​ | 2023
Income taxes, net of amounts refunded | ​ | $ | — | ​ | $ | (9,747,239)
​

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- 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 Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9 + Details
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