Quarterly report [Sections 13 or 15(d)]

Note 10 - Business Combinations - Preliminary Allocation (Details)

v3.25.3
Note 10 - Business Combinations - Preliminary Allocation (Details) - USD ($)
Jul. 01, 2025
May 13, 2025
May 01, 2024
Sep. 30, 2025
Dec. 31, 2024
Liabilities Assumed:          
Goodwill       $ 30,369,000 $ 17,116,000
Coastal Pines Group [Member]          
Cash Consideration     $ 0    
Non-Controlling Interest     0    
Total Consideration     6,618,000    
Assets Acquired:          
Cash     959,000    
Accounts Receivable     85,000    
Inventory     524,000    
Prepaid Expenses & Other Current Assets     112,000    
Property, Equipment and Leasehold Improvements     470,000    
Right-of-Use Asset - Operating Leases     1,694,000    
Intangible Assets     3,100,000    
Other Assets     0    
Total Assets Acquired     6,944,000    
Liabilities Assumed:          
Accounts Payable & Accrued Liabilities     3,877,000    
Operating Lease Liabilities     2,077,000    
Notes Payable     307,000    
Income Taxes Payable     9,632,000    
Accrued Income Taxes     0    
Deferred Tax Liabilities     1,549,000    
Total Liabilities Assumed     17,442,000    
Fair Value of Net Assets (Liabilities) Acquired     (10,498,000)    
Goodwill     17,116,000    
Coastal Pines Group [Member] | Earnout Liabilities [Member]          
Liabilities incurred     0    
Coastal Pines Group [Member] | Note Payable [Member]          
Liabilities incurred     1,874,000    
Coastal Pines Group [Member] | Put Option [Member]          
Liabilities incurred     3,480,000    
Coastal Pines Group [Member] | Common Stock [Member]          
Equity Consideration - Common Stock     $ 1,264,000    
E W C R [Member]          
Equity Consideration - Common Stock   $ 500,000      
Cash Consideration   800,000      
Non-Controlling Interest   0      
Total Consideration   1,577,000      
Assets Acquired:          
Cash   29,000      
Accounts Receivable   0      
Inventory   364,000      
Prepaid Expenses & Other Current Assets   11,000      
Property, Equipment and Leasehold Improvements   162,000      
Right-of-Use Asset - Operating Leases   0      
Intangible Assets   3,600,000      
Other Assets   86,000      
Total Assets Acquired   4,252,000      
Liabilities Assumed:          
Accounts Payable & Accrued Liabilities   4,548,000      
Operating Lease Liabilities   0      
Notes Payable   457,000      
Income Taxes Payable   7,527,000      
Accrued Income Taxes   2,014,000      
Deferred Tax Liabilities   319,000      
Total Liabilities Assumed   14,865,000      
Fair Value of Net Assets (Liabilities) Acquired   (10,613,000)      
Goodwill   12,190,000      
E W C R [Member] | Earnout Liabilities [Member]          
Liabilities incurred   4,000      
E W C R [Member] | Note Payable [Member]          
Liabilities incurred   457,000      
E W C R [Member] | Put Option [Member]          
Liabilities incurred   0      
E W C R [Member] | Common Stock [Member]          
Equity Consideration - Common Stock   $ 316,000      
GDR [Member]          
Cash Consideration $ 0        
Non-Controlling Interest 347,000        
Total Consideration 1,588,000        
Assets Acquired:          
Cash 137,000        
Accounts Receivable 1,000        
Inventory 166,000        
Prepaid Expenses & Other Current Assets 0        
Property, Equipment and Leasehold Improvements 295,000        
Right-of-Use Asset - Operating Leases 1,351,000        
Intangible Assets 2,010,000        
Other Assets 0        
Total Assets Acquired 3,960,000        
Liabilities Assumed:          
Accounts Payable & Accrued Liabilities 752,000        
Operating Lease Liabilities 804,000        
Notes Payable 4,000        
Income Taxes Payable 740,000        
Accrued Income Taxes 957,000        
Deferred Tax Liabilities 178,000        
Total Liabilities Assumed 3,435,000        
Fair Value of Net Assets (Liabilities) Acquired 525,000        
Goodwill 1,063,000        
GDR [Member] | Earnout Liabilities [Member]          
Liabilities incurred 0        
GDR [Member] | Note Payable [Member]          
Liabilities incurred 0        
GDR [Member] | Put Option [Member]          
Liabilities incurred 327,000        
GDR [Member] | Common Stock [Member]          
Equity Consideration - Common Stock $ 914,000