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Statements of Cash Flows (Unaudited) - USD ($)
6 Months Ended
Jun. 30, 2025
Jun. 30, 2024
Cash flows from operating activities:    
Net income $ 1,187,721 $ 1,881,667
Adjustments to reconcile net income to net cash provided by operating activities:    
Depreciation and amortization 50,184 47,831
Net gain on marketable securities (36,926) (31,995)
Allowance for credit losses 7,286 3,569
Change in allowance for obsolete inventory (2,786) (22,000)
Deferred income taxes 253,703 17,428
(Increase) decrease in operating assets:    
Accounts receivable (486,325) (113,687)
Inventories (77,036) 73,419
Prepaid expenses and other current assets (26,028) (29,042)
Prepaid income taxes (193,643) (37,581)
(Decrease) increase in operating liabilities:    
Accounts payable (9,395) 202,430
Accrued expenses (170,064) (8,291)
Deferred revenue 128,632 (15,498)
Net cash provided by operating activities 625,323 1,968,250
Cash flows from investing activities:    
Acquisition of property, plant, and equipment (21,221) (87,304)
Proceeds from sale of marketable securities 7,301,264 775,000
Purchase of marketable securities (6,394,357) (1,345,229)
Net cash provided by (used in) investing activities 885,686 (657,533)
Cash flows from financing activities:    
Dividends paid (1,618,183) (1,148,468)
Net cash used in financing activities (1,618,183) (1,148,468)
Net (decrease) increase in cash and cash equivalents (107,174) 162,249
Cash and cash equivalents at beginning of period 1,875,655 8,243,122
Cash and cash equivalents at end of period 1,768,481 8,405,371
Supplemental disclosure of cash flow information    
Taxes paid 250,780 575,795
Supplemental disclosure of non-cash items:    
Dividends payable $ 119 $ 112