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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2023
Income Tax Disclosure [Abstract] |
Schedule of Components Income Tax Provision | The components of the provision (benefit) for income taxes consists of the following for the years ended December 31, 2023 and 2022: Schedule of Components Income Tax Provision
|  | 2023 |  |  | 2022 |
|  | Year Ended December 31, |
|  | 2023 |  |  | 2022 |
Current: |  |  |  |  |  |  |  |
Federal |  | $ | 84,435 |  |  | $ | 563,821 |
State |  |  | (540,240 | ) |  |  | (266,248 | )
Total current |  | $ | (455,805 | ) |  | $ | 297,573 |
Deferred: |  |  |  |  |  |  |  |
Federal |  |  | (7,228,611 | ) |  |  | (3,945,090 | )
State |  |  | (2,068,509 | ) |  |  | (961,468 | )
Change in valuation allowance |  |  | 6,975,234 |  |  |  | - |
Total deferred |  |  | (2,321,886 | ) |  |  | (4,906,558 | )
Total income tax benefit |  | $ | (2,777,691 | ) |  | $ | (4,608,985 | )
Schedule of Benefit from Income Taxes and Effective Tax Rates | A reconciliation of income tax expense at the statutory federal income tax rate and income taxes as reflected in the financial statements is as follows: Schedule of Benefit from Income Taxes and Effective Tax Rates
|  | 2023 |  |  | 2022 |
|  | Year Ended December 31, |
|  | 2023 |  |  | 2022 |
Federal income tax expense at statutory rate |  |  | 21.0 | % |  |  | 21.0 | %
State income tax expense, net of federal tax benefit |  |  | 1.6 | % |  |  | 4.8 | %
Permanent differences: |  |  |  |  |  |  |  |
- Foreign derived intangible income deduction |  |  | 0.0 | % |  |  | 1.4 | %
- Stock based compensation |  |  | -3.5 | % |  |  | -3.6 | %
- Contingent consideration remeasurement |  |  | 0.6 | % |  |  | 8.8 | %
- Goodwill impairment |  |  | 0.0 | % |  |  | -17.1 | %
- Other permanent differences |  |  | -0.2 | % |  |  | -0.6 | %
Research and development credits |  |  | 4.6 | % |  |  | 11.1 | %
Change in uncertain tax positions |  |  | 1.2 | % |  |  | -2.1 | %
Change in valuation allowance |  |  | -18.3 | % |  |  | 0.0 | %
Other |  |  | 0.3 | % |  |  | 0.8 | %
Effective income tax rate |  |  | 7.3 | % |  |  | 24.5 | %
Schedule of Deferred Tax Assets and Liabilities | Net deferred tax liabilities consist of the following components as of December 31, 2023 and 2022: Schedule of Deferred Tax Assets and Liabilities
|  | 2023 |  |  | 2022 |
|  | December 31, |
|  | 2023 |  |  | 2022 |
Deferred tax assets: |  |  |  |  |  |  |  |
Accrued liabilities |  | $ | 58,158 |  |  | $ | 98,141 |
Reserves and allowances |  |  | 734,631 |  |  |  | 765,004 |
Deferred compensation |  |  | 620,551 |  |  |  | 566,076 |
Section 174 costs |  |  | 7,337,629 |  |  |  | 3,460,159 |
Lease liability |  |  | 742,131 |  |  |  | 85,899 |
UNICAP |  |  | 43,943 |  |  |  | 168,936 |
Net operating loss carryforwards |  |  | 4,040,601 |  |  |  | - |
Research and development credits |  |  | 1,688,255 |  |  |  | - |
Total gross deferred tax assets |  |  | 15,265,899 |  |  |  | 5,144,215 |
Less valuation allowance |  |  | (6,938,829 | ) |  |  | - |
Total deferred tax assets |  |  | 8,327,070 |  |  |  | 5,144,215 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Property and equipment, net |  |  | (672,416 | ) |  |  | (609,261 | )
Intangibles, net |  |  | (6,552,255 | ) |  |  | (6,608,914 | )
Prepaids |  |  | (329,768 | ) |  |  | (156,053 | )
Right of use asset |  |  | (736,226 | ) |  |  | (91,873 | )
Other comprehensive income |  |  | (36,405 | ) |  |  | (96,101 | )
Other |  |  | - |  |  |  | - |
Total deferred tax liabilities |  |  | (8,327,070 | ) |  |  | (7,562,202 | )
Net deferred tax liability |  | $ | - |  |  | $ | (2,417,987 | )
Schedule of Unrecognized Tax Benefits | Schedule of Unrecognized Tax Benefits
|  | December 31, |
|  | 2023 |  |  | 2022 |
Unrecognized tax benefits at the beginning of the year |  | $ | 1,469,577 |  |  | $ | 1,067,853 |
Gross increases - current year tax positions |  |  | 273,569 |  |  |  | 1,045,590 |
Gross increases - prior year tax positions |  |  | 66,127 |  |  |  | 34,035 |
Gross decreases - prior year tax positions |  |  | (730,842 | ) |  |  | (677,901 | )
Unrecognized tax benefits at end of year |  | $ | 1,078,431 |  |  | $ | 1,469,577 |
Interest and penalties in year-end balance |  | $ | 100,162 |  |  | $ | 34,035 |

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