v3.25.4

Note 23 - Income Taxes (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2025
Notes Tables |
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] |
|  | For the Year Ended December 31, |
|  | 2025 |  |  | 2024 |  |  | 2023 |
Current income tax expense / (benefit) |  |  |  |  |  |  |  |  |  |  |  |
Federal income tax expense / (benefit) |  | $ | - |  |  | $ | - |  |  | $ | - |
French income tax expense / (benefit) |  |  | 369 |  |  |  | 118 |  |  |  | 120 |
State and local income tax expense / (benefit) |  |  | 868 |  |  |  | 230 |  |  |  | 71 |
|  |  | 1,237 |  |  |  | 348 |  |  |  | 191 |
Deferred income tax expense / (benefit) |  |  |  |  |  |  |  |  |  |  |  |
Federal income tax expense / (benefit) |  |  | (3,230 | ) |  |  | (1 | ) |  |  | 3,205 |
French income tax expense / (benefit) |  |  | - |  |  |  | - |  |  |  | - |
State and local income tax expense / (benefit) |  |  | 1,361 |  |  |  | (676 | ) |  |  | 2,149 |
|  |  | (1,869 | ) |  |  | (677 | ) |  |  | 5,354 |
Total |  | $ | (632 | ) |  | $ | (329 | ) |  | $ | 5,545 |
Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block] |
|  | For the Year Ended December 31, |
|  | 2025 |  |  | 2024 |  |  | 2023 |
U.S. |  | $ | 37,908 |  |  | $ | 7,220 |  |  | $ | 15,705 |
France |  |  | 1,594 |  |  |  | 640 |  |  |  | 239 |
Total |  | $ | 39,502 |  |  | $ | 7,860 |  |  | $ | 15,944 |
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
|  | For the Year Ended December 31, 2025 |
|  | Amount |  |  | Percent |
Federal statutory rate |  | $ | 8,295 |  |  |  | 21.0 | %
State and local income tax, net of federal tax effect |  |  |  |  |  |  |  |
New York City |  |  | 1,325 |  |  |  | 3.4 | %
Philadelphia |  |  | 508 |  |  |  | 1.3 | %
Other U.S. States |  |  | 255 |  |  |  | 0.6 | %
Foreign tax effects |  |  | 344 |  |  |  | 0.9 | %
Effect of changes in tax laws or tax rates |  |  | - |  |  |  | 0.0 | %
Effect of cross-border tax laws |  |  | - |  |  |  | 0.0 | %
Tax credits |  |  | - |  |  |  | 0.0 | %
Changes in valuation allowances |  |  | (6,418 | ) |  |  | (16.2 | )%
Nontaxable or non-deductible items |  |  |  |  |  |  |  |
Non-deductible compensation - 162m |  |  | 721 |  |  |  | 1.8 | %
Other non-taxable or non-deductible items |  |  | (261 | ) |  |  | (0.7 | )%
Other |  |  |  |  |  |  |  |
Pass through impact |  |  | (5,401 | ) |  |  | (13.7 | )%
Total |  | $ | (632 | ) |  |  | (1.6 | )%
|  | For the Year Ended December 31, |
|  | 2024 |  |  | 2023 |
Federal statutory rate |  | $ | 1,650 |  |  | $ | 3,348 |
Pass through impact |  |  | (1,746 | ) |  |  | (3,257 | )
Changes in valuation allowances |  |  | 95 |  |  |  | 3,114 |
State and local tax, net of federal benefit |  |  | (446 | ) |  |  | 2,220 |
Foreign tax effects |  |  | 118 |  |  |  | 120 |
Total |  | $ | (329 | ) |  | $ | 5,545 |
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
|  | December 31, 2025 |  |  | December 31, 2024 |
|  | Asset |  |  | Liability |  |  | Net |  |  | Asset |  |  | Liability |  |  | Net |
Federal net operating loss carryforward |  | $ | 15,274 |  |  | $ | - |  |  | $ | 15,274 |  |  | $ | 19,434 |  |  | $ | - |  |  | $ | 19,434 |
State and local net operating loss carryforward |  |  | 3,362 |  |  |  | - |  |  |  | 3,362 |  |  |  | 4,293 |  |  |  | - |  |  |  | 4,293 |
Federal capital loss carryforward |  |  | 12,470 |  |  |  | - |  |  |  | 12,470 |  |  |  | 12,020 |  |  |  | - |  |  |  | 12,020 |
Disallowed interest expense carryforward |  |  | 829 |  |  |  | - |  |  |  | 829 |  |  |  | 885 |  |  |  | - |  |  |  | 885 |
Unrealized gain on debt |  |  | - |  |  |  | (5,701 | ) |  |  | (5,701 | ) |  |  | - |  |  |  | (5,712 | ) |  |  | (5,712 | )
Investment in Operating LLC |  |  | 16,006 |  |  |  | - |  |  |  | 16,006 |  |  |  | 13,141 |  |  |  | - |  |  |  | 13,141 |
Other |  |  | 466 |  |  |  | - |  |  |  | 466 |  |  |  | 1,000 |  |  |  | (5 | ) |  |  | 995 |
Gross deferred tax asset / (liability) |  |  | 48,407 |  |  |  | (5,701 | ) |  |  | 42,706 |  |  |  | 50,773 |  |  |  | (5,717 | ) |  |  | 45,056 |
Less: valuation allowance |  |  | (38,580 | ) |  |  | - |  |  |  | (38,580 | ) |  |  | (42,799 | ) |  |  | - |  |  |  | (42,799 | )
Net deferred tax asset / (liability) |  | $ | 9,827 |  |  | $ | (5,701 | ) |  | $ | 4,126 |  |  | $ | 7,974 |  |  | $ | (5,717 | ) |  | $ | 2,257 |
Schedule of Tax Payments Made and Refunds Received [Table Text Block] |
|  | 2025 |
U.S. Federal |  | $ | - |
U.S. State & Local |  |  | 161 |
France |  |  | 115 |
Cash paid for income tax |  | $ | 276 |
|  | 2025 |
U.S. Federal |  | $ | - |
U.S. State & Local |  |  | - |
France |  |  | - |
Income tax refunds received |  | $ | - |

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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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