v3.26.1
Note 11 - Income Taxes
6 Months Ended
Jun. 30, 2026
Notes to Financial Statements  
Income Tax Disclosure [Text Block]

11.

INCOME TAXES

 

The primary differences between the federal statutory income tax rate and the Company’s effective tax rate are due to permanent differences such as meals and entertainment expenses that are non-deductible for tax, state income taxes, the net change in valuation allowance, and other non-taxable items.

 

The tax effects of temporary differences and carryforwards that gave rise to significant portions of the deferred tax assets and liabilities for the six months ended June 30, 2026 and 2025, were net operating loss carryforwards, accruals and reserves, credits, fixed assets, and other items.

 

As of  December 31, 2025, a full valuation allowance was provided for the tax benefits that may not be realized and is still in effect as of  June 30, 2026. Management believes, based on a variety of factors, it is more likely than not that the deferred income tax assets will not be fully realized.