Note 21 – Subsequent Events

The Company evaluates events that have occurred after the balance sheet date through the date these financial statements were issued, noting no reportable event, except as follows:

Tariff Refund – Gain Contingency

Subsequent to June 30, 2026, the Company received approximately $370,000 of additional refunds from U.S. Customs and Border Protection related to tariffs previously paid under the International Emergency Economic Powers Act. Combined with approximately $32,000 received on or before June 30, 2026, the Company has now received substantially all of the tariff refunds to which it was entitled. These refunds relate to tariffs previously disclosed as a gain contingency in the Company’s Annual Report on Form 10-K for the year ended December 31, 2025. The refunds received subsequent to June 30, 2026 will be recognized in the Company’s financial statements in the period received.