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Income taxes - Deferred Tax Assets and Liabilities (Details) - USD ($)
Dec. 31, 2024
Dec. 31, 2023
Deferred tax assets    
Allowance for credit losses $ 45,859 $ 58,476
Other reserve 127,515 61,371
Accrued expenses 152,600 143,823
Lease liability 1,464,256 1,769,328
Charitable contributions 331 8,181
Business interest limitation 634,794 242,862
Net operating loss – federal 976,500 310,099
Net operating loss – state 328,861 27,337
Other 186,554 66,063
Total deferred tax assets 3,917,270 2,687,540
Less: valuation allowance 0 0
Net deferred tax assets 3,917,270 2,687,540
Deferred tax liabilities    
Fixed assets 1,416,178 1,728,364
Intangibles (164,493) (209,657)
Total deferred tax liabilities 1,251,685 1,518,707
Deferred tax assets, net of deferred tax liabilities $ 2,665,585 $ 1,168,833