SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2023

SIGNIFICANT ACCOUNTING POLICIES [Abstract]

Disaggregated Revenue

In the following table, revenue for the years ended December 31, 2023 and 2022 is disaggregated by geographic areas as follows:

(in thousands)	2023		2022
United States	$	67,696	$	71,665
Canada		7,301		7,393
Other		1,232		1,277
Net sales	$	76,229	$	80,335

Computation of Basic and Diluted Earnings Per Share

Diluted EPS is computed using the treasury stock method.

(in thousands, except share data)	2023		2022
Numerator:
Net income	$	3,768	$	1,227
Denominator:
Basic weighted-average common shares outstanding		8,339,658		8,363,390
Dilutive effect of service-based restricted stock awards granted to Board of Directors under the Plan		3,218		8,735
Dilutive effect of service-based restricted stock awards granted to employees under the Plan		27,100		22,442
Diluted weighted-average common shares outstanding		8,369,976		8,394,567

(1) For the years ended December 31, 2023 and 2022, there were 65,075 and 90,748 shares, respectively, excluded from the diluted EPS calculation because the impact of their assumed vesting would be anti-dilutive.