v3.26.1
Note 4 - Property and Equipment
6 Months Ended
Jun. 30, 2026
Notes to Financial Statements  
Property, Plant, and Equipment [Text Block]

Note 4 - Property and Equipment

 

Property and equipment consists of:

 

June 30,

December 31,

2026

2025

Building

$

6,079,410

$

6,079,410

Manufacturing equipment

6,321,569

6,519,571

Land

2,239,405

2,239,405

Leasehold improvements

503,972

489,722

Product molds

524,476

524,476

Warehouse equipment

598,060

503,297

Electrical equipment

183,977

183,977

Automobile

242,642

242,642

Furniture

149,883

149,883

Computers

101,058

101,058

Property and equipment, at cost

16,944,452

17,033,441

Less accumulated depreciation

(4,998,029

)

(4,344,953

)

Property and equipment, net

$

11,946,423

$

12,688,488

 

On  June 30, 2026, the Company amended an agreement whereby it was released from an outstanding contractual obligation of approximately $2.7 million and oustanding duties payable of $0.3 million related to the acquisition of manufacturing equipment valued with a cost of approximately $3.0 million. Equipment deposits paid totaling $300,000 are included as a component of other noncurrent assets, pursuant to the terms of the amendment. Further, $38,857 of capital expenditures related were included in accounts payable as of  June 30, 2026

 

Depreciation expense for the three months ended  June 30, 2026 and 2025 was $323,306 and $347,443, respectively. Depreciation expense for the six months ended June 30, 2026 and 2025 was $653,076 and $695,950, respectively.