Note 5 - GKCE Acquisition (Tables)

12 Months Ended

Dec. 31, 2021

Notes Tables

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]

	June 12, 2020
Cash and cash equivalents	$	432,000
Accounts receivable		854,000
Prepaid expense and other		22,000
Building		385,000
Land		19,000
Medical equipment		319,000
Purchased intangible assets		78,000
Goodwill		1,265,000
Total assets acquired	$	3,374,000
Accounts payable	$	(193,000	)
Income taxes payable		(141,000	)
Deferred income taxes		(66,000	)
Employee compensation and benefits		(91,000	)
Total liabilities assumed		(491,000	)
Consideration allocated to assets acquired and liabilities assumed	$	2,883,000
First working capital payment	$	(515,000	)
Subsequent working capital payment		(368,000	)
Base purchase consideration	$	2,000,000

Tangible Assets Acquired as Part of Business Combination [Table Text Block]

	Fair Value		Useful Life (in Years)
Building	$	385,000		20
Land		19,000
Medical equipment		302,000		2
Other fixed assets		17,000		2
Total tangible assets	$	723,000