v3.25.2
Note 10 - Business Combinations - Preliminary Allocation (Details) - USD ($)
May 13, 2025
May 01, 2024
Jun. 30, 2025
Dec. 31, 2024
Liabilities Assumed:        
Goodwill     $ 29,349,000 $ 17,116,000
Coastal Pines Group [Member]        
Cash Consideration   $ 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 Acquired   (10,498,000)    
Goodwill   17,116,000    
Coastal Pines Group [Member] | Earnout Liabilities [Member]        
Liabilities incurred   0    
Coastal Pines Group [Member] | Convertible Promissory Note Dated May 1, 2024 [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      
Total Consideration 1,577,000      
Assets Acquired:        
Cash 81,000      
Accounts Receivable 0      
Inventory 305,000      
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 4,245,000      
Liabilities Assumed:        
Accounts Payable & Accrued Liabilities 4,541,000      
Operating Lease Liabilities 0      
Notes Payable 500,000      
Income Taxes Payable 7,527,000      
Accrued Income Taxes 2,014,000      
Deferred Tax Liabilities 319,000      
Total Liabilities Assumed 14,901,000      
Fair Value of Net Assets Acquired (10,656,000)      
Goodwill 12,233,000      
E W C R [Member] | Earnout Liabilities [Member]        
Liabilities incurred 4,000      
E W C R [Member] | Convertible Promissory Note Dated May 1, 2024 [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