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INCOME TAXES (Tables)
 12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
Schedule of Provision for Income Taxes
For financial reporting purposes, the net pre-tax book income and/or loss for the U.S. entity, in the aggregate was:
20252024
United States $1,331 $(885)
Total1,331 (885)
The provision for income taxes as of December 31, 2025 and 2024 consists of the following:
20252024
Current:
    Federal$— $— 
    State58 33 
Total current tax expense58 33 
Deferred:
    Federal— — 
    State— — 
Total deferred tax expense——
      Provision for income taxes$58 $33 
Schedule of Effective Income Tax Rate Reconciliation
A reconciliation of the statutory U.S. Federal rate to the Company’s effective tax rate as of December 31, 2025 and 2024 is as follows:
20252024
Current tax at U.S. statutory rate $280 21.00 %$(186)21.00 %
     State income taxes, net of federal tax effect (a)59 4.46 35 (3.95)
Tax credits26 1.97 
Change in valuation allowance(992)(74.56)107 (12.10)
Nondeductible Items
     Stock-based compensation(52)(3.87)15 (1.68)
     Lobbying expense40 3.00 42 (4.73)
Other nondeductible items4 0.31 27 (3.01)
Change in unrecognized tax benefits682 51.25 
Other12 0.88 (6)0.70 
Effective income tax rate
58 4.44 %33 (3.77)%
(a) State taxes in Texas made up the majority (greater than 50 percent) of the tax effect in this category.
Schedule of Components of Deferred Tax Assets
The following items comprise the Company's net deferred tax assets and liabilities as of December 31, 2025 and 2024:
20252024
Deferred tax assets:
Net operating loss carryforwards$6,641 $6,128 
Payroll related accruals264 157 
Stock-based compensation99 91 
Intangible assets89 97 
Sec. 174 capitalized costs— 365 
Sales tax accrual26 61 
Other27 24 
Depreciation— 20 
Research and development tax credits— 708 
Total deferred tax assets7,145 7,651 
Net deferred tax assets7,145 7,651 
Less: Valuation allowance(6,677)(7,651)
Deferred tax assets, net of allowance$468 $— 
Deferred tax liabilities
Depreciation(5)— 
Capitalized R&D Costs(463)— 
Total deferred tax liabilities(468)— 
Total net deferred tax asset (liability)— — 
Schedule of Unrecognized Tax Benefits Roll Forward A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):
20252024
Uncertain Tax Benefits - January 1$— $— 
Gross increases - tax positions in prior period682 — 
Gross decreases - tax positions in prior period— — 
Gross increases - tax positions in current period— — 
Uncertain Tax Benefits - December 31682 — 
Schedule of Cash Flow, Supplemental Disclosures
The following summarizes the cash taxes paid in for the periods ending December 31, 2025 and 2024:
20252024
Federal$— $— 
State
Texas28 — 
Other states5 — 
Total33 —