v3.26.1
OTHER ACCRUED LIABILITIES
6 Months Ended
Jun. 30, 2026
OTHER ACCRUED LIABILITIES  
OTHER ACCRUED LIABILITIES

6.    OTHER ACCRUED LIABILITIES

Other accrued liabilities consist of the following:

  ​ ​ ​

June 30, 2026

  ​ ​ ​

December 31, 2025

Tariff refund overpayments received

$

1,300,691

$

Prepayments from customers

1,092,859

352,643

Accrued professional fees

285,338

310,249

Accrued property taxes

255,136

Current portion -- financing lease liabilities

105,437

101,822

Current portion – preferred stock repurchase

 

6,000

 

6,000

Other accrued expenses

 

136,509

 

186,695

Total

$

3,181,970

$

957,409

During 2024 and 2025, certain tariffs were incorrectly assessed on a portion of the Company’s imported finished goods.  During 2025, the Company filed claims with U.S. Customs and Border Protection seeking corrections of those tariff assessments. During the three and six months ended June 30, 2026, respectively, the Company received approximately $181 thousand and $329 thousand in tariff refunds related to these claims. In addition, the Company received approximately $1.3 million in the six months ended June 30, 2026, including interest, in tariff refunds that were processed incorrectly and are subject to potential repayment. Accordingly, these amounts have been recorded as a liability within other accrued liabilities on the Company’s condensed balance sheets.