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Note 7 - Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2024
Notes Tables |
Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block] |
|  | YEARS ENDED December 31, |
|  | 2024 |  |  | 2023 |
Domestic |  | $ | 1,086,000 |  |  | $ | 666,000 |
Foreign |  |  | 151,000 |  |  |  | 30,000 |
Income before income taxes |  | $ | 1,237,000 |  |  | $ | 696,000 |
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] |
|  | YEARS ENDED December 31, |
|  | 2024 |  |  | 2023 |
Current: |  |  |  |  |  |  |  |
Federal |  | $ | (83,000 | ) |  | $ | 940,000 |
State |  |  | (190,000 | ) |  |  | 115,000 |
Foreign |  |  | 337,000 |  |  |  | 135,000 |
Total current |  |  | 64,000 |  |  |  | 1,190,000 |
Deferred: |  |  |  |  |  |  |  |
Federal |  |  | (380,000 | ) |  |  | (672,000 | )
State |  |  | 30,000 |  |  |  | (77,000 | )
Foreign |  |  | (9,000 | ) |  |  | (10,000 | )
Total deferred |  |  | (359,000 | ) |  |  | (759,000 | )
|  | $ | (295,000 | ) |  | $ | 431,000 |
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
|  | December 31, |
|  | 2024 |  |  | 2023 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Property and equipment |  | $ | (644,000 | ) |  | $ | (323,000 | )
Prepaid expenses |  |  | (444,000 | ) |  |  | (409,000 | )
Investment in partnerships |  |  | (956,000 | ) |  |  | — |
Other |  |  | (14,000 | ) |  |  | — |
ROU asset |  |  | — |  |  |  | (12,000 | )
Total deferred tax liabilities |  |  | (2,058,000 | ) |  |  | (744,000 | )
Deferred tax assets: |  |  |  |  |  |  |  |
Net operating loss carryforwards |  |  | 651,000 |  |  |  | 155,000 |
Accruals and allowances |  |  | 168,000 |  |  |  | 438,000 |
Lease liabilities |  |  | — |  |  |  | 12,000 |
Tax credits |  |  | — |  |  |  | 4,000 |
Transaction costs |  |  | 231,000 |  |  |  | — |
Other |  |  | 169,000 |  |  |  | 140,000 |
Capital loss carryover |  |  | — |  |  |  | 646,000 |
Total deferred tax assets |  |  | 1,219,000 |  |  |  | 1,395,000 |
Valuation allowance |  |  | (85,000 | ) |  |  | (714,000 | )
Deferred tax assets net of valuation allowance |  |  | 1,134,000 |  |  |  | 681,000 |
Net deferred tax liabilities |  | $ | (924,000 | ) |  | $ | (63,000 | )
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
|  | YEARS ENDED December 31, |
|  | 2024 |  |  | 2023 |
Computed expected federal income tax |  | $ | 390,000 |  |  | $ | 218,000 |
State income taxes, net of federal benefit |  |  | (84,000 | ) |  |  | 12,000 |
Foreign rate differential |  |  | 14,000 |  |  |  | 38,000 |
Pass-through income |  |  | (18,000 | ) |  |  | — |
Bargain purchase gain |  |  | (790,000 | ) |  |  | — |
Stock compensation |  |  | 1,000 |  |  |  | 7,000 |
Non-deductible expenses |  |  | 230,000 |  |  |  | 6,000 |
Return to provision true-up |  |  | 3,000 |  |  |  | 18,000 |
Uncertain tax positions |  |  | (72,000 | ) |  |  | 9,000 |
Capital loss expired |  |  | 645,000 |  |  |  | — |
Change in valuation allowance |  |  | (627,000 | ) |  |  | 17,000 |
Other deferred tax adjustments |  |  | 13,000 |  |  |  | 106,000 |
|  | $ | (295,000 | ) |  | $ | 431,000 |
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block] |
|  | YEARS ENDED December 31, |
|  | 2024 |  |  | 2023 |
Balance at beginning of year |  | $ | 287,000 |  |  | $ | 278,000 |
Additions based on tax positions of prior years |  |  | 13,000 |  |  |  | 9,000 |
Additions based on tax positions of current year |  |  | 12,000 |  |  |  | — |
Reductions in tax positions of prior years |  |  | (18,000 | ) |  |  | — |
Lapse of statues of limitations |  |  | (75,000 | ) |  |  | — |
Removal of penalties |  |  | (58,000 | ) |  |  | — |
Balance at end of year |  | $ | 161,000 |  |  | $ | 287,000 |

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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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