v3.26.1
Condensed Statements of Cash Flows (Unaudited) - USD ($)
 6 Months Ended
Jun. 30, 2026
Jun. 30, 2025
OPERATING ACTIVITIES    
Net income $ 1,976,425 $ 927,021
Adjustments to reconcile net income to net cash provided by operating activities:    
Depreciation and amortization 30,174 20,466
Deferred income taxes 274,000 15,000
Provision of credit losses 77,010 (12,236)
Stock compensation expense 30,538 38,954
Accrued interest on short-term investments 0 (63,695)
Noncash operating lease expense, net 2,981 8,042
Gain on sale of equipment (300) 0
Changes in operating assets and liabilities:    
Accounts receivable (1,650,880) 349,225
Inventory 733,859 406,242
Prepaid expenses (1,461,841) 102,264
Net investment in sales type leases 23,297 (15,585)
Accounts payable, accrued expenses 398,334 58,236
Customer deposits (74,448) (700,206)
Income tax receivable and payable 231,000 78,492
Net cash provided by operating activities 590,149 1,212,220
INVESTING ACTIVITIES    
Capital expenditures (23,780) 0
Proceeds from sale of equipment 300 0
Proceeds from short-term investments 0 2,570,085
Net cash provided by (used in) investing activities (23,480) 2,570,085
FINANCING ACTIVITIES    
Payment of dividends (649,868) (185,579)
Net cash used in financing activities (649,868) (185,579)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (83,199) 3,596,726
CASH AND CASH EQUIVALENTS    
Beginning of period 8,235,788 2,257,696
End of period 8,152,589 5,854,422
Supplemental cash flow information:    
Cash paid for income taxes 70,000 228,508
Common Stock Issued out of Treasury Stock [Member]    
Non-cash investing and financing activities:    
Common stock issued out of treasury stock for settlement of accrued liabilities $ 5,061 $ 13,960