Note 10 - Retirement Plans (Tables)
|
12 Months Ended |
Dec. 31, 2025 |
|---|
| Notes Tables |
|
| Schedule of Net Benefit Costs [Table Text Block] |
| | | 2025 | |
| Service cost | | $ | 174,215 | |
| Interest cost | | | 16,706 | |
| Expected return on plan assets | | | (63,242 | ) |
| Amortization of prior service cost (credit) | | | (2,387 | ) |
| Net periodic pension benefit cost | | $ | 125,292 | |
|
| Schedule of Accumulated and Projected Benefit Obligations [Table Text Block] |
| | | 2025 | |
| PBO, beginning of period | | $ | 1,914,338 | |
| Service cost | | | 183,586 | |
| Interest cost | | | 17,604 | |
| Plan participation contributions | | | 153,407 | |
| Actuarial (gains) / losses | | | 247,715 |
| Benefits paid through plan assets | | | 33,951 | |
| Foreign currency exchange rate changes | | | 276,114 | |
| PBO, end of period | | | 2,826,715 | |
| Component representing future salary increases | | | (137,061 | ) |
| Accumulated benefit obligation (“ABO”), end of period | | $ | 2,689,654 | |
|
| Schedule of Changes in Fair Value of Plan Assets [Table Text Block] |
| | | 2025 | |
| Fair value of plan assets, beginning of period | | $ | 1,785,911 | |
| Expected return on plan assets | | | 66,644 | |
| Gain / (losses) on plan assets | | | 82,991 | |
| Employer contributions | | | 228,853 | |
| Plan participant contributions | | | 153,407 | |
| Benefits paid through plan assets | | | 33,951 | |
| Foreign currency exchange rate changes | | | 259,935 | |
| Fair value of plan assets, end of period | | $ | 2,611,692 | |
|
| Defined Benefit Plan, Plan Assets, Category [Table Text Block] |
| | | Level 1 | | | Level 2 | | | Level 3 | | | Total | |
| Cash and equivalents | | $ | 112,303 | | | $ | — | | | $ | — | | | $ | 112,303 | |
| Equity securities | | | 890,587 | | | | — | | | | — | | | | 890,587 | |
| Bonds | | | 948,044 | | | | — | | | | — | | | | 948,044 | |
| Real estate | | | — | | | | 462,270 | | | | — | | | | 462,270 | |
| Alternative investments | | | — | | | | 198,488 | | | | — | | | | 198,488 | |
| Total fair value of plan assets | | $ | 1,950,934 | | | $ | 660,758 | | | $ | — | | | $ | 2,611,692 | |
| | | Level 1 | | | Level 2 | | | Level 3 | | | Total | |
| Cash and equivalents | | $ | 79,032 | | | $ | — | | | $ | — | | | $ | 79,032 | |
| Equity securities | | | 581,766 | | | | — | | | | — | | | | 581,766 | |
| Bonds | | | 647,626 | | | | — | | | | — | | | | 647,626 | |
| Real estate | | | — | | | | 309,543 | | | | — | | | | 309,543 | |
| Alternative investments | | | — | | | | 167,944 | | | | — | | | | 167,944 | |
| Total fair value of plan assets | | $ | 1,308,424 | | | $ | 477,487 | | | $ | — | | | $ | 1,785,911 | |
|
| Schedule of Net Funded Status [Table Text Block] |
| Fair value of plan assets | | $ | 2,611,692 | |
| Less: PBO | | | (2,826,714 | ) |
| Underfunded status, end of period | | $ | 215,021 | |
|
| Schedule of Defined Benefit Plan Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block] |
| | | 2025 | |
| Net prior service (cost) / credit | | $ | — | |
| Net gain / (loss) | | | (82,877 | ) |
| Accumulated other comprehensive income (loss), net of tax | | $ | (82,877 | ) |
|
| Defined Benefit Plan, Assumptions [Table Text Block] |
| Benefit obligations: | | | | |
| Discount rate | | | 0.90 | % |
| Estimated rate of compensation increase | | | 1.25 | % |
| Periodic costs: | | | | |
| Discount rate | | | 0.90 | % |
| Estimated rate of compensation increase | | | 1.25 | % |
| Expected long term rate of return on plan assets | | | 3.31 | % |
| Cash balance interest credit rate | | | 0.90 | % |
|
| Schedule of Expected Benefit Payments [Table Text Block] |
| Year Ending December 31: | | Expected Plan Benefit Payments | |
| 2026 | | $ | 431,300 | |
| 2027 | | | 381,003 | |
| 2028 | | | 338,250 | |
| 2029 | | | 304,299 | |
| 2030 | | | 276,636 | |
| Thereafter | | | 1,310,247 | |
| Total expected benefit payments by the plan | | $ | 3,041,735 | |
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