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Note 15 - Income Taxes - Income Tax Reconciliation (Details) - USD ($)
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Computed tax at Federal Statutory Rate, Amount $ (215,976) $ (450,780)
Computed tax at Federal Statutory Rate, percent (21.00%) (21.00%)
State and local income taxes, net of federal benefit, amount [1] $ (79,693) $ (36,681)
State and local income taxes, net of federal benefit, percent [1] (7.75%) (1.71%)
Foreign tax effects, amount $ 0 $ 0
Foreign tax effects, percent 0.00% 0.00%
Effect of changes in tax laws/rates, amount $ 0 $ 0
Effect of changes in tax laws/rates, percent 0.00% 0.00%
Effect of cross-border tax laws, amount $ 0 $ 0
Effect of cross-border tax laws, percent 0.00% 0.00%
Research and experimental tax credits, amount $ (58,901) $ (116,091)
Research and experimental tax credits, percent (5.73%) (5.41%)
Changes in valuation allowance, amount $ 332,646 $ 559,959
Changes in valuation allowance, percent 32.34% 26.09%
Nontaxable/nondeductible items, amount $ 5,280 $ 4,619
Nontaxable/nondeductible items, percent 0.51% 0.22%
Share-based compensation, amount $ 28,214 $ 49,030
Share-based compensation, percent 2.75% 2.28%
Changes in unrecognized tax benefits $ 0 $ 0
Changes in unrecognized tax benefits, percent 0.00% 0.00%
Income tax expense $ 11,570 $ 10,056
Income tax expense, percent 1.12% 0.47%
[1] State taxes in California, New York, Pennsylvania, and Minnesota made up the majority of the tax effect in this category.