INCENTIVE PLANS (Tables)

12 Months Ended

Dec. 31, 2024

Share-Based Payment Arrangement [Abstract]

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

	2024			2023
Stock option fair value assumptions:
Risk-free interest rate		3.83 - 4.40	%		3.45-4.34	%
Expected life (years)		6.0			6.5
Dividend yield		0	%		0	%
Expected volatility		58	%		60	%
Weighted average grant date fair value of stock options granted	$	6.49		$	5.73

SCHEDULE OF OPTION ACTIVITY

Following is the status of option activity as of and for the years ended December 31, 2024 and 2023 as follows:

	Shares			Weighted- Average Exercise Price Per Share		Weighted- Average Remaining Contractual Term (in years)		Aggregate Intrinsic Value
Outstanding – January 1, 2023		452,700		$	5.97
Granted		94,000			9.36
Exercised		(39,044	)		4.09
Forfeited		(48,956	)		7.77
Outstanding – December 31, 2023		458,700		$	6.63		6.53	$	1,432
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
Exercisable on December 31, 2024		291,100		$	5.01		4.38	$	1,559

SCHEDULE OF RESTRICTED STOCK ACTIVITY

Following is the status of restricted stock activity as of and for the years ended December 31, 2024 and 2023 as follows:

	Shares			Weighted- Average Remaining Vesting Term (in years)		Aggregate Intrinsic Value
Outstanding – January 1, 2023		21,000
Granted		22,500
Vested		(10,500	)
Forfeited		(6,000	)
Outstanding – December 31, 2023		27,000			1.0	$	254
Granted		15,141
Vested		(16,500	)
Forfeited		(1,500	)
Outstanding – December 31, 2024		24,141			0.3	$	248