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Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)
Dec. 31, 2024
Dec. 31, 2023
Income Tax Disclosure [Abstract]    
NOL Federal Carryforward $ 4,085,000 $ 1,291,000
State NOL Carryforward 1,426,000 469,000
Inventory differences 355,000 1,173,000
Impairment of GoodWIll - Semi Cab 674,000
Stock option compensation expense (SFAS 123R) 179,000 159,000
Intangibles - Semi Cab 253,000
ROU Liability 14,000 1,022,000
Section 163(j) 694,000 151,000
Allowance for doubtful accounts 40,000 45,000
Reserve for estimated returns 476,000 384,000
Accrued vacation 20,000 8,000
Deferred Tax Assets Gross 8,216,000 4,702,000
Less: valuation allowance (8,039,000) (3,600,000)
Net deferred tax asset 176,000 1,103,000
Depreciable and amortizable assets (39,000) (67,000)
ROU Asset (14,000) (1,000,000)
Warrant Liability (92,000)
Prepaid expenses (32,000) (35,000)
Net deferred tax liability (176,000) (1,103,000)
Net Deferred Tax Assets and Liabilities