| Segment Reporting [Text Block] |
Note 18 Segment Information
The Company’s reportable segments are unchanged from those identified in the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2025: the TotalStone segment (which includes the legacy Instone distribution business together with Fraser Canyon / Canadian Stone Industries, acquired December 1, 2025) and the Carolina Stone segment (acquired August 22, 2025). Capstone Holding Corp. corporate-level expenses are reported separately as the “Parent” caption. Intersegment transactions, where applicable, are reported in the “Eliminations” caption and (intercompany transactions and events) consist of intercompany sales, intercompany receivables and payables that are eliminated in consolidation.
The Company has two reportable segments: (i) the TotalStone segment, which includes the operations of TotalStone, LLC and the legacy Instone distribution business, together with Canadian Stone Industries Inc. and Continental Stone Industries, Inc. (collectively, "Fraser Canyon"), acquired in December 2025; and (ii) the Carolina Stone segment, which includes the operations of Carolina Stone Distributors, LLC and its affiliated installation business, acquired in August 2025. The TotalStone segment distributes natural and manufactured stone and related building products. The Carolina Stone segment distributes and installs stone veneer and related masonry products. The Company also incurs corporate-level SG&A expenses at Capstone Holding Corp. ("Capstone" or the "Parent"), consisting primarily of board fees, investor relations, filing, legal, insurance, accounting and consulting expenses not identifiable or allocated to the operating segments.
The Company's Chief Executive Officer serves as the chief operating decision maker ("CODM"). The CODM evaluates segment performance based on segment revenue, gross profit, and income (loss) from operations. Corporate overhead and certain shared services costs not directly attributable to a segment are reported within the Parent/Eliminations column. Interest expense, income taxes, and other non-operating items are not allocated to segments. The accounting policies of the reportable segments are the same as those described in Note 3.
The following tables present financial information regarding the Company's reportable segments, reconciled to the Company's consolidated totals.
| | | Three Months Ended June 30, | |
| | | 2026 | | | 2025 | |
| | | TotalStone | | | Carolina Stone Holdings | | | Parent | | | Eliminations | | | Consolidated | | | TotalStone | | | Carolina Stone Holdings | | | Parent | | | Eliminations | | | Consolidated | |
| Income (loss) from operations before taxes: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Sales | | $ | 18,483 | | | $ | 3,174 | | | $ | — | | | $ | — | | | $ | 21,657 | | | $ | 13,193 | | | $ | — | | | $ | — | | | $ | — | | | $ | 13,193 | |
| Sales returns and allowances | | | (177 | ) | | | — | | | | — | | | | — | | | | (177 | ) | | | (341 | ) | | | — | | | | — | | | | — | | | | (341 | ) |
| Net sales | | | 18,306 | | | | 3,174 | | | | — | | | | — | | | | 21,480 | | | | 12,852 | | | | — | | | | — | | | | — | | | | 12,852 | |
| Cost of goods sold | | | 13,407 | | | | 2,074 | | | | — | | | | — | | | | 15,481 | | | | 9,722 | | | | — | | | | — | | | | — | | | | 9,722 | |
| Gross Profit | | | 4,899 | | | | 1,100 | | | | — | | | | — | | | | 5,999 | | | | 3,130 | | | | — | | | | — | | | | — | | | | 3,130 | |
| Selling, general and administrative expenses | | | 3,422 | | | | 877 | | | | 1,210 | | | | — | | | | 5,509 | | | | 2,545 | | | | — | | | | 845 | | | | — | | | | 3,390 | |
| Change in fair value of contingent consideration | | | — | | | | 58 | | | | — | | | | — | | | | 58 | | | | — | | | | — | | | | — | | | | — | | | | — | |
| Income (loss) from operations | | $ | 1,477 | | | $ | 165 | | | $ | (1,210 | ) | | $ | — | | | $ | 432 | | | $ | 585 | | | $ | — | | | $ | (845 | ) | | $ | — | | | $ | (260 | ) |
| Realized foreign currency gain (loss), net. | | | (14 | ) | | | — | | | | — | | | | — | | | | (14 | ) | | | — | | | | — | | | | — | | | $ | — | | | | — | |
| Unrealized gain on derivative | | | — | | | | — | | | | 166 | | | | | | | | 166 | | | | — | | | | — | | | | — | | | | — | | | | — | |
| Interest expense | | | (495 | ) | | | (20 | ) | | | (1,446 | ) | | | — | | | | (1,961 | ) | | | (417 | ) | | | — | | | | (23 | ) | | | — | | | | (440 | ) |
| Income (loss) from operations before taxes | | $ | 968 | | | $ | 145 | | | $ | (2,490 | ) | | $ | — | | | $ | (1,377 | ) | | $ | 168 | | | $ | — | | | $ | (868 | ) | | $ | — | | | $ | (700 | ) |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Other financial information: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Depreciation & amortization | | $ | 99 | | | $ | 64 | | | $ | — | | | $ | — | | | $ | 163 | | | $ | 114 | | | $ | — | | | $ | — | | | $ | — | | | $ | 114 | |
| Capital expenditures | | | 63 | | | | 1 | | | | — | | | | — | | | | 64 | | | | 2 | | | | — | | | | — | | | | — | | | | 2 | |
| | | Six Months Ended June 30, | |
| | | 2026 | | | 2025 | |
| | | TotalStone | | | Carolina Stone Holdings | | | Parent | | | Eliminations | | | Consolidated | | | TotalStone | | | Carolina Stone Holdings | | | Parent | | | Eliminations | | | Consolidated | |
| Income (loss) from operations before taxes: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Sales | | $ | 28,887 | | | $ | 5,540 | | | $ | — | | | $ | — | | | $ | 34,427 | | | $ | 21,358 | | | $ | — | | | $ | — | | | $ | — | | | $ | 21,358 | |
| Sales returns and allowances | | | (311 | ) | | | — | | | | — | | | | — | | | | (311 | ) | | | (607 | ) | | | — | | | | — | | | | — | | | | (607 | ) |
| Net sales | | | 28,576 | | | | 5,540 | | | | — | | | | — | | | | 34,116 | | | | 20,751 | | | | — | | | | — | | | | — | | | | 20,751 | |
| Cost of goods sold | | | 21,602 | | | | 3,545 | | | | — | | | | — | | | | 25,147 | | | | 16,296 | | | | — | | | | — | | | | — | | | | 16,296 | |
| Gross Profit | | | 6,974 | | | | 1,995 | | | | — | | | | — | | | | 8,969 | | | | 4,455 | | | | — | | | | — | | | | — | | | | 4,455 | |
| Selling, general and administrative expenses | | | 6,745 | | | | 1,691 | | | | 1,540 | | | | — | | | | 9,976 | | | | 4,944 | | | | — | | | | 1,409 | | | | (210 | ) | | | 6,143 | |
| Change in fair value of contingent consideration | | | — | | | | 58 | | | | — | | | | — | | | | 58 | | | | — | | | | — | | | | — | | | | — | | | | — | |
| Income (loss) from operations | | $ | 229 | | | $ | 246 | | | $ | (1,540 | ) | | $ | — | | | $ | (1,065 | ) | | $ | (489 | ) | | $ | — | | | $ | (1,409 | ) | | $ | 210 | | | $ | (1,688 | ) |
| Realized foreign currency gain (loss), net. | | | (14 | ) | | | — | | | | — | | | | — | | | | (14 | ) | | | — | | | | — | | | | — | | | | — | | | | — | |
| Unrealized gain on derivative | | | — | | | | — | | | | 642 | | | | — | | | | 642 | | | | — | | | | — | | | | — | | | | — | | | | — | |
| Interest expense | | | (952 | ) | | | (39 | ) | | | (1,862 | ) | | | — | | | | (2,853 | ) | | | (696 | ) | | | — | | | | (45 | ) | | | — | | | | (740 | ) |
| Other income (expense) net | | | — | | | | — | | | | — | | | | — | | | | — | | | | 150 | | | | — | | | | 60 | | | | (210 | ) | | | — | |
| Income (loss) from operations before taxes | | $ | (737 | ) | | $ | 207 | | | $ | (2,760 | ) | | $ | — | | | $ | (3,290 | ) | | $ | (1,034 | ) | | $ | — | | | $ | (1,394 | ) | | $ | — | | | $ | (2,428 | ) |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Other financial information: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Depreciation & amortization | | $ | 189 | | | $ | 135 | | | $ | — | | | $ | — | | | $ | 324 | | | $ | 230 | | | $ | — | | | $ | — | | | $ | — | | | $ | 230 | |
| Capital expenditures | | | 89 | | | | 4 | | | | — | | | | — | | | | 93 | | | | 2 | | | | — | | | | — | | | | — | | | | 2 | |
Note 18 Segment Information (cont.)
| | | As of June 30, 2026 | | | As of December 31, 2025 | |
| | | TotalStone | | | Carolina Stone Holdings | | | Parent | | | Eliminations | | | Consolidated | | | TotalStone | | | Carolina Stone Holdings | | | Parent | | | Eliminations | | | Consolidated | |
| Total assets | | $ | 54,902 | | | $ | 6,031 | | | $ | 5,764 | | | $ | (12,019 | ) | | $ | 54,678 | | | $ | 51,332 | | | $ | 5,531 | | | $ | 6,141 | | | $ | (11,626 | ) | | $ | 51,378 | |
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