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Note 7 - Income Taxes - Significant Components of Deferred Tax Liabilities and Assets (Details) - USD ($)	Dec. 31, 2024	Dec. 31, 2023
Property and equipment	$ (644,000)	$ (323,000)
Prepaid expenses	(444,000)	(409,000)
Investment in partnerships	(956,000)	0
Other	(14,000)	0
ROU asset	0	(12,000)
Total deferred tax liabilities	(2,058,000)	(744,000)
Net operating loss carryforwards	651,000	155,000
Accruals and allowances	168,000	438,000
Lease liabilities	0	12,000
Tax credits	0	4,000
Transaction costs	231,000	0
Other	169,000	140,000
Capital loss carryover	0	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)

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