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Condensed Statements of Cash Flows (Unaudited) - USD ($)
9 Months Ended
Sep. 30, 2025
Sep. 30, 2024
OPERATING ACTIVITIES    
Net income $ 985,374 $ 1,110,610
Adjustments to reconcile net income to net cash provided by operating activities:    
Depreciation and amortization 30,699 11,573
Deferred income taxes 25,000 56,000
Provision of credit losses (8,236) 0
Stock issued for services to non-employee 0 2,700
Stock compensation expense 58,431 69,924
Accrued interest on short-term investments (87,069) (71,048)
Noncash operating lease expense, net 25,906 0
Changes in operating assets and liabilities:    
Accounts receivable 945,876 (133,267)
Inventory 52,318 649,155
Prepaid expenses 141,335 (72,876)
Net investment in sales type leases 586 39,224
Accounts payable, accrued expenses 62,960 (13,061)
Customer deposits (756,851) 156,751
Income tax receivable and payable 78,092 (115,782)
Net cash provided by operating activities 1,554,421 1,689,903
INVESTING ACTIVITIES    
Capital expenditures 0 (79,655)
Purchase of short-term investment 0 (4,500,000)
Proceeds from short-term investments 2,570,085 1,500,000
Net cash provided by (used in) investing activities 2,570,085 (3,079,655)
FINANCING ACTIVITIES    
Proceeds from exercise of employee stock options 7,860 0
Payment of dividends (278,409) (92,696)
Net cash used in financing activities (270,549) (92,696)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 3,853,957 (1,482,448)
CASH AND CASH EQUIVALENTS    
Beginning of period 2,257,696 3,489,771
End of period 6,111,653 2,007,323
Supplemental cash flow information:    
Cash paid for income taxes 229,908 464,300
Common Stock Issued out of Treasury Stock [Member]    
Non-cash investing and financing activities:    
Common stock issued out of treasury stock for settlement of accrued liabilities 13,960 0
Treasury Stock Issued to Employees [Member]    
Non-cash investing and financing activities:    
Common stock issued out of treasury stock for settlement of accrued liabilities $ 0 $ 773