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INCOME TAXES
6 Months Ended
Jun. 30, 2026
Income Tax Disclosure [Abstract]  
INCOME TAXES

 

10.INCOME TAXES

 

The provision/(benefit) for income tax for the six months ended June 30, 2026 and 2025 is $528,579 and ($1,296,718), respectively. The provision for income tax for the three months ended June 30, 2026 and 2025 was $197,231 and ($947,749), respectively.

 

The effective income tax rate for the six months ended June 30, 2026 and 2025 is 21.6% and 34.2%. The effective income tax rate for the three months ended June 30, 2026 and 2025 is 22.3% and 44.7%. The change in effective tax rate is result of the varying levels of income in each year and the relative impact of the R&D credit, state income taxes and permanent tax differences.