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INCENTIVE PLANS (Tables)
12 Months Ended
Dec. 31, 2025
Share-Based Payment Arrangement [Abstract]  
SCHEDULE OF WEIGHTED AVERAGE GRANT DATE FAIR VALUE OF STOCK OPTIONS GRANTED

 SCHEDULE OF WEIGHTED AVERAGE GRANT DATE FAIR VALUE OF STOCK OPTIONS GRANTED

   2025   2024 
Stock option fair value assumptions:          
Risk-free interest rate   3.80 - 4.14%   3.83 - 4.40%
Expected life (years)   6.0    6.0 
Dividend yield   0%   0%
Expected volatility   58%   58%
Weighted average grant date fair value of stock options granted  $5.13   $6.49 
SCHEDULE OF OPTION ACTIVITY

Following is the status of option activity as of and for the years ended December 31, 2025 and 2024 as follows:

 

   Shares   Weighted-
Average
Exercise Price
Per Share
   Weighted-
Average
Remaining
Contractual
Term
(in years)
   Aggregate
Intrinsic Value
 
Outstanding – January 1, 2024   458,700   $6.63           
Granted   23,000    11.08           
Exercised   (12,300)   4.55           
Forfeited   (16,000)   10.23           
Outstanding – December 31, 2024   453,400   $6.79    5.70   $1,654 
Granted   48,382    8.58           
Exercised   (1,200)   3.98           
Forfeited   (10,400)   8.22           
Outstanding – December 31, 2025   490,182   $6.91    5.14   $828 
Exercisable on December 31, 2025   323,600   $5.53    3.78   $826 
SCHEDULE OF RESTRICTED STOCK ACTIVITY

Following is the status of restricted stock activity as of and for the years ended December 31, 2025 and 2024 as follows:

  

   Shares  

Weighted-

Average

Remaining

Vesting

Term

(in years)

  

Aggregate

Intrinsic Value

 
Outstanding – January 1, 2024   27,000           
Granted   15,141           
Vested   (16,500)          
Forfeited   (1,500)          
Outstanding – December 31, 2024   24,141    0.3   $248 
Granted   43,664           
Vested   (24,141)          
Forfeited   -           
Outstanding – December 31, 2025   43,664    1.3   $324