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v3.25.1

Income Taxes - Schedule of Net Deferred Tax Assets (Details) - USD ($) | Dec. 31, 2024 | Dec. 31, 2023
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Deferred tax assets: |  |
Net operation loss | $ 4,871,000 | $ 4,996,000
Allowance for doubtful accounts | 140,000 | 133,000
Inventory - IRC 263A adjustment | 296,000 | 336,000
Stock based compensation - options and restricted stock | 218,000 | 159,000
Capitalized engineering costs | 134,000 | 211,000
Amortization - NTW Transaction | 178,000 | 251,000
Inventory reserve | 644,000 | 715,000
Deferred gain on sale of real estate | 14,000 | 23,000
Accrued Expenses | 113,000 | 37,000
Disallowed interest | 2,269,000 | 2,024,000
Operating lease liabilities | 339,000 | 546,000
Total deferred tax asset before valuation allowance | 9,216,000 | 9,431,000
Valuation allowance | (8,091,000) | (7,903,000)
Total deferred tax asset after valuation allowance | 1,125,000 | 1,528,000
Deferred tax liabilities | (255,000) | (1,114,000)
Property and equipment | (870,000) | (414,000)
Total deferred tax liabilities | (1,125,000) | (1,528,000)
Net deferred tax asset |  |

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