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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