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Segment Information | 12 Months Ended
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Dec. 31, 2024
Segment Information [Abstract] |
Segment Information | Note 15 Segment Information The Company has one operating and reportable segment which consists of the operations of TotalStone. The Company also has corporate-level activity, which is included in Capstone Holding Corp. (“Capstone” or “the Parent”) which consists primarily of board fees and, investor relations, filing, legal, insurance, accounting and consulting expenses and other non-operating income and expenses not identifiable and allocated to TotalStone. The Parent balance sheet information includes cash and cash equivalents, net deferred tax asset, debt and other assets and liabilities which are also not identifiable to the operations of TotalStone. The Company’s chief executive officer is also the Company’s chief operating decision maker (“CODM”). The Company’s chief operating decision maker evaluates the performance of segments based on operating income (loss). Cost of goods sold and selling, general and administrative expenses, as reported on the statement of operations, are the significant segment expenses provided to the CODM on a regular basis. The following tables present financial information regarding the Company’s reportable segment reconciled to the Company’s consolidated totals.
|  | Twelve Months Ended December 31, |
|  | 2024 |  |  | 2023 |
|  | TotalStone |  |  | Parent |  |  | Eliminations |  |  | Consolidated |  |  | TotalStone |  |  | Parent |  |  | Eliminations |  |  | Consolidated |
Income (loss) from operations before taxes: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Sales |  | $ | 44,876 |  |  | $ | — |  |  | $ | — |  |  | $ | 44,876 |  |  | $ | 48,354 |  |  | $ | — |  |  | $ | — |  |  | $ | 48,354 |
Cost of goods sold |  |  | 35,306 |  |  |  | — |  |  |  | — |  |  |  | 35,306 |  |  |  | 38,743 |  |  |  | — |  |  |  | — |  |  |  | 38,743 |
Gross Profit |  |  | 9,570 |  |  |  | — |  |  |  |  |  |  |  | 9,570 |  |  |  | 9,611 |  |  |  | — |  |  |  | — |  |  |  | 9,611 |
Selling, general and administrative expenses |  |  | 9,847 |  |  |  | 611 |  |  |  | (240 | ) |  |  | 10,208 |  |  |  | 10,765 |  |  |  | 342 |  |  |  | (240 | ) |  |  | 10,867 |
(Loss) income from operations |  | $ | (277 | ) |  | $ | (611 | ) |  | $ | 240 |  |  | $ | (638 | ) |  | $ | (1,154 | ) |  | $ | (342 | ) |  | $ | 240 |  |  | $ | (1,256 | )
Loss on investment |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (8,000 | ) |  |  | — |  |  |  | (8,000 | )
Gain on extinguishment of debt |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 7,200 |  |  |  | — |  |  |  | 7,200 |
Interest expense |  |  | (1,410 | ) |  |  | (73 | ) |  |  | — |  |  |  | (1,483 | ) |  |  | (1,562 | ) |  |  | (110 | ) |  |  | — |  |  |  | (1,672 | )
Other income (expense) net |  |  | — |  |  |  | 240 |  |  |  | (240 | ) |  |  | — |  |  |  | — |  |  |  | 383 |  |  |  | (240 | ) |  |  | 143 |
Loss from operations before taxes |  | $ | (1,687 | ) |  | $ | (434 | ) |  | $ | — |  |  | $ | (2,121 | ) |  | $ | (2,716 | ) |  | $ | (869 | ) |  | $ | — |  |  | $ | (3,585 | )
Other financial information: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Depreciation & amortization |  | $ | 517 |  |  | $ | — |  |  | $ | — |  |  | $ | 517 |  |  | $ | 461 |  |  | $ | — |  |  | $ | — |  |  | $ | 461 |
Capital expenditures |  |  | 120 |  |  |  | — |  |  |  | — |  |  |  | 120 |  |  |  | 208 |  |  |  | — |  |  |  | — |  |  |  | 208 |
|  | As of December 31, 2024 |  |  | As of December 31, 2023 |
|  | TotalStone |  |  | Parent |  |  | Eliminations |  |  | Consolidated |  |  | TotalStone |  |  | Parent |  |  | Eliminations |  |  | Consolidated |
Total assets |  | $ | 40,468 |  |  | $ | 7,858 |  |  | $ | (1,105 | ) |  | $ | 47,221 |  |  | $ | 45,281 |  |  | $ | 7,923 |  |  | $ | (503 | ) |  | $ | 52,701 |

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