FitLife Brands (FTLF) 10-K13 Oct 222021 FY Annual reportFinancial data

Company Profile

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
Document And Entity Information - USD ($)	Dec. 31, 2021	Oct. 12, 2022	Jun. 30, 2021
Document Information [Line Items]
Entity Central Index Key	0001374328
Entity Registrant Name	FITLIFE BRANDS, INC.
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2021
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2021
Document Transition Report	false
Entity File Number	000-52369
Entity Incorporation, State or Country Code	NV
Entity Tax Identification Number	20-3464383
Entity Address, Address Line One	5214 S. 136th Street
Entity Address, City or Town	Omaha
Entity Address, State or Province	NE
Entity Address, Postal Zip Code	68137
City Area Code	402
Local Phone Number	991-5618
Title of 12(g) Security	Common Stock, $0.01 par value per share
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	Yes
Entity Current Reporting Status	No
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	false
Entity Shell Company	false
Entity Public Float			$ 19,446,063
Entity Common Stock, Shares Outstanding		4,555,957
Auditor Name	WEAVER AND TIDWELL, L.L.P.
Auditor Firm ID	410
Auditor Location	Fort Worth, Texas

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2021	Dec. 31, 2020
CURRENT ASSETS:
Cash	$ 9,897,000	$ 6,336,000
Accounts receivable, net of allowance of doubtful accounts, $55,000 and $51,000, respectively	945,000	1,797,000
Inventories, net of allowance for obsolescence of $56,000 and $56,000, respectively	6,520,000	3,529,000
Income tax receivable	0	40,000
Prepaid expenses and other current assets	322,000	52,000
Total current assets	17,684,000	11,754,000
Property and equipment, net	70,000	98,000
Right of use asset, net of amortization of $322,000 and $272,000, respectively	158,000	208,000
Intangibles, net of amortization of $30,000 and $0, respectively	192,000	0
Goodwill	358,000	225,000
Deferred tax asset	3,045,000	4,339,000
TOTAL ASSETS	21,507,000	16,624,000
CURRENT LIABILITIES:
Accounts payable	2,880,000	3,246,000
Accrued expense and other liabilities	491,000	498,000
Product returns	632,000	345,000
Lease liability – current portion	55,000	50,000
Total current liabilities	4,058,000	4,139,000
Long-term lease liability, net of current portion	103,000	158,000
TOTAL LIABILITIES	4,161,000	4,750,000
STOCKHOLDERS’ EQUITY:
Preferred stock, $0.01 par value, 10,000,000 shares authorized, none outstanding as of December 31, 2021 and December 31, 2020	0	0
Common stock, $.01 par value, 60,000,000 shares authorized; 4,552,485 and 4,243,272 issued and outstanding as of December 31, 2021 and December 31, 2020, respectively	46,000	42,000
Treasury stock, 881,311 and 842,524 shares, respectively	(2,087,000)	(1,790,000)
Additional paid-in capital	32,529,000	32,174,000
Accumulated deficit	(13,142,000)	(18,552,000)
TOTAL STOCKHOLDERS’ EQUITY	17,346,000	11,874,000
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	21,507,000	16,624,000
SBA CARES Act Paycheck Protection Program [Member]
CURRENT LIABILITIES:
PPP loan	$ 0	$ 453,000

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Allowance of doubtful accounts	$ 55,000	$ 51,000
Allowance for obsolescence	56,000	56,000
Right of use asset amortization	322,000	272,000
Intangibles amortization	$ 30,000	$ 0
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized (in shares)	10,000,000	10,000,000
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	60,000,000	60,000,000
Common stock, shares issued (in shares)	4,552,485	4,243,272
Common stock, shares outstanding (in shares)	4,552,485	4,243,272
Treasury stock, shares (in shares)	881,311	842,524

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	3 Months Ended			6 Months Ended	12 Months Ended
Consolidated Statements of Operations - USD ($)	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Revenue	$ 8,406,000	$ 5,599,000		$ 14,005,000	$ 27,913,000	$ 22,111,000
Cost of goods sold	4,725,000	2,804,000		7,529,000	15,409,000	12,574,000
Gross profit	3,681,000	2,795,000		6,476,000	12,504,000	9,537,000
OPERATING EXPENSES:
General and administrative	917,000	857,000		1,774,000	3,651,000	3,047,000
Selling and marketing	716,000	669,000		1,385,000	2,564,000	2,106,000
Depreciation and amortization	15,000	8,000		23,000	59,000	38,000
Total operating expenses	1,648,000	1,534,000		3,182,000	6,274,000	5,191,000
OPERATING INCOME	2,033,000	1,261,000		3,294,000	6,230,000	4,346,000
OTHER EXPENSES (INCOME)
Interest expense (income)	(5,000)	(6,000)		(11,000)	(25,000)	6,000
Total other expenses (income)	0	(453,000)		(453,000)	0	(70,000)
Forgiveness of PPP loan, including accrued interest		(453,000)		(453,000)	(453,000)	0
Total other expenses (income)	(5,000)	(459,000)		(464,000)	(478,000)	(64,000)
PRE-TAX NET INCOME	2,038,000	1,720,000		3,758,000	6,708,000	4,410,000
PROVISION FOR INCOME TAXES	406,000	315,000	$ (4,339,000)	721,000	1,298,000	(4,415,000)
NET INCOME	$ 1,632,000	$ 1,405,000		$ 3,037,000	$ 5,410,000	$ 8,825,000
NET INCOME PER SHARE
Basic (in dollars per share)	$ 0.37	$ 0.33		$ 0.70	$ 1.23	$ 2.08
Diluted (in dollars per share)	$ 0.34	$ 0.30		$ 0.64	$ 1.13	$ 1.94
Basic weighted average common shares (in shares)	4,392,000	4,306,604		4,349,540	4,406,614	4,232,828
Diluted weighted average common shares (in shares)	4,779,520	4,698,664		4,756,276	4,801,370	4,549,396

Consolidated Statement of Stock

Consolidated Statement of Stockholders' Equity - USD ($)	Reverse Stock Split [Member] Common Stock Outstanding [Member]	Reverse Stock Split [Member] Common Stock [Member]	Reverse Stock Split [Member] Additional Paid-in Capital [Member]	Reverse Stock Split [Member] Retained Earnings [Member]	Reverse Stock Split [Member]	Common Stock Outstanding [Member]	Common Stock [Member]	Treasury Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance (in shares) at Dec. 31, 2019						1,054,516
Balance at Dec. 31, 2019							$ 12,000	$ (1,619,000)	$ 32,055,000	$ (27,377,000)	$ 3,071,000
Repurchase of common stock (in shares)						(11,900)
Repurchase of common stock							0	(171,000)	0	0	$ (171,000)
Exercise of stock options (in shares)						17,000					68,000
Exercise of stock options								0	71,000	0	$ 71,000
Stock-based compensation							0	0	63,000	0	63,000
Net income							$ 0		0	8,825,000	8,825,000
Fair value of common stock issued for services (in shares)						1,202
Fair value of common stock issued for services									15,000	0	15,000
Forward split at a 4:1 ratio (in shares)	3,182,454
Forward split at a 4:1 ratio		$ 30,000	$ (30,000)	$ 0	$ 0
Balance (in shares) at Dec. 31, 2020						4,243,272	4,243,272
Balance at Dec. 31, 2020							$ 42,000	(1,790,000)	32,174,000	(18,552,000)	$ 11,874,000
Repurchase of common stock (in shares)											0
Stock-based compensation (in shares)							120,000
Net income							$ 0	0	0	1,405,000	$ 1,405,000
Fair value of common stock issued for services (in shares)							120,000
Fair value of common stock issued for services							$ 0	0	131,000	0	131,000
Balance (in shares) at Mar. 31, 2021							4,363,272
Balance at Mar. 31, 2021							$ 42,000	(1,790,000)	32,305,000	(17,147,000)	13,410,000
Balance (in shares) at Dec. 31, 2020						4,243,272	4,243,272
Balance at Dec. 31, 2020							$ 42,000	(1,790,000)	32,174,000	(18,552,000)	11,874,000
Repurchase of common stock (in shares)						(36,092)
Repurchase of common stock							0	(260,000)	0	0	(260,000)
Exercise of stock options (in shares)						15,580
Exercise of stock options							0	0	54,000	0	54,000
Repurchase of options							0		(184,000)	0	(184,000)
Stock-based compensation (in shares)						200,000
Stock-based compensation							0	0	238,000	0	238,000
Net income							0		0	3,037,000	3,037,000
Fair value of common stock issued for services (in shares)						200,000
Balance (in shares) at Jun. 30, 2021						4,422,760
Balance at Jun. 30, 2021							$ 42,000	(2,050,000)	32,282,000	(15,515,000)	14,759,000
Balance (in shares) at Dec. 31, 2020						4,243,272	4,243,272
Balance at Dec. 31, 2020							$ 42,000	(1,790,000)	32,174,000	(18,552,000)	$ 11,874,000
Repurchase of common stock (in shares)						(36,092)					(36,092)
Repurchase of common stock							0	(260,000)	0	0	$ (260,000)
Exercise of stock options (in shares)						65,305					68,000
Exercise of stock options							1,000	(37,000)	90,000	0	$ 54,000
Repurchase of options							0		(184,000)	0	(184,000)
Stock-based compensation (in shares)						280,000
Stock-based compensation							3,000	0	449,000	0	452,000
Net income							0		0	5,410,000	5,410,000
Balance (in shares) at Dec. 31, 2021						4,552,485
Balance at Dec. 31, 2021							$ 46,000	(2,087,000)	32,529,000	(13,142,000)	17,346,000
Balance (in shares) at Mar. 31, 2021							4,363,272
Balance at Mar. 31, 2021							$ 42,000	(1,790,000)	32,305,000	(17,147,000)	$ 13,410,000
Repurchase of common stock (in shares)											(36,092)
Net income											$ 1,632,000
Balance (in shares) at Jun. 30, 2021						4,422,760
Balance at Jun. 30, 2021							$ 42,000	$ (2,050,000)	$ 32,282,000	$ (15,515,000)	$ 14,759,000

Consolidated Statement of Sto_2

Consolidated Statement of Stockholders' Equity (Parentheticals)		1 Months Ended	12 Months Ended
	Dec. 02, 2021	Dec. 31, 2021	Dec. 31, 2020
Reverse Stock Split [Member]
Stock Split		4	4
Stock Split	4

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Dec. 31, 2021	Dec. 31, 2020
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 5,410,000	$ 8,825,000
Adjustments to reconcile net income to net cash used in operating activities:
Depreciation and amortization	59,000	38,000
Right of use asset amortization and lease liability	50,000	0
Allowance for doubtful accounts	4,000	25,000
Allowance for inventory obsolescence	0	(74,000)
Fair value of stock and options issued for services	452,000	78,000
Forgiveness of PPP loan, including accrued interest	(453,000)	0
Changes in operating assets and liabilities:
Accounts receivable - trade	974,000	(104,000)
Inventories	(2,945,000)	(97,000)
Deferred tax asset	1,294,000	(4,339,000)
Prepaid expense	(270,000)	20,000
Income tax receivable	40,000	(40,000)
Security deposit	0	10,000
Accounts payable	(366,000)	1,228,000
Lease liability	(50,000)	0
Accrued liabilities and other liabilities	(6,000)	72,000
Product returns	287,000	79,000
Net cash provided by operating activities	4,480,000	5,721,000
CASH FLOWS FROM INVESTING ACTIVITIES:
Cash paid for acquisition	(529,000)	0
Net cash used in investing activities	(529,000)	0
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from exercise of stock options	54,000	71,000
Proceeds from Paycheck Protection Program	0	450,000
Repurchases of common stock and options	(444,000)	(171,000)
Net cash provided by (used in) financing activities	(390,000)	350,000
CHANGE IN CASH	3,561,000	6,071,000
CASH, BEGINNING OF PERIOD	6,336,000	265,000
CASH, END OF PERIOD	9,897,000	6,336,000
Supplemental disclosure operating activities
Cash paid for interest	0	12,000
Cash paid (refunded) for income taxes	(42,000)	0
Supplemental noncash financing activities
Forgiveness of PPP loan, including accrued interest	$ 453,000	$ 0

Note 1 - Description of Busines

Note 1 - Description of Business	12 Months Ended
Note 1 - Description of Business	Dec. 31, 2021
Notes to Financial Statements
Nature of Operations [Text Block]	NOTE 1. DESCRIPTION OF BUSINESS Summary FitLife Brands, Inc. (the “ Company NDS Products iSatori Products GNC FitLife Brands is headquartered in Omaha, Nebraska. For more information on the Company, please go to www.fitlifebrands.com. The Company’s Common Stock, par value $0.01 per share (“ Common Stock Recent Developments Forward Stock Split The Board of Directors of the Company (the “ Board Common Stock 1 Forward Split December 2, 2021 December 8, 2021. not All references in this Annual Report to number of common shares, price per share and weighted average number of shares outstanding have been adjusted to reflect the Forward Split on a retroactive basis as of the earliest period presented, unless otherwise noted. Nutrology Asset Purchase On April 7, 2021 , 3 Tax Benefits Preservation Plan On February 26, 2021 , one Right February 26, 2021 ( Record Date one one Series B Preferred Tax Benefits February 26, 2021 , Rights Agent The Company adopted the Tax Benefits Preservation Plan in order to protect shareholder value against a possible limitation on the Company’s ability to use its Net Operating Losses (“ NOLs may 382 IRC one 382 50 three 4.99 % March 1, 2022, no Share Repurchase Plan On February 1, 2021, August 16, 2019, September 23, 2019 November 6, 2019 (“ Share Repurchase Program Warrants Securities During the year ended December 31, 2021, Trade date Total number of shares purchased Average price paid per share Total number of shares purchased as part of publicly announced programs Dollar value of shares that may yet be purchased First quarter ended March 31, 2021 - $ - - $ 3,610,917 Second quarter ended June 30, 2021 36,092 $ 7.13 36,092 $ 3,169,917 Third quarter ended September 30, 2021 - $ - - $ 3,169,917 Fourth quarter ended December 31, 2021 - $ - - $ 3,169,917 Subtotal 36,092 $ 7.13 36,092 $ 3,169,917 COVID- 19 The COVID- 19 19 19 CARES Act The Coronavirus Aid, Relief, and Economic Security Act (" CARES Act March 27, 2020 April 27, 2020 , PPP Lender SBA PPP Loan Loan Agreement eight April 27, 2022 , 1.0% January 15, 2021 . The CARES Act permits employers to defer payment of the employer portion of payroll taxes owed on wages paid through December 31, 2020 two December 31, 2021 ,

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	12 Months Ended
Note 2 - Summary of Significant Accounting Policies	Dec. 31, 2021
Notes to Financial Statements
Significant Accounting Policies [Text Block]	NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The Company prepares its financial statements in accordance with accounting principles generally accepted in the United States of America. Significant accounting policies are as follows: Principles of Consolidation The consolidated financial statements include the accounts of the Company and NDS Nutrition Products, Inc. Intercompany accounts and transactions have been eliminated in the consolidated financial statements. Use of Estimates and Assumptions The preparation of financial statements in conformity with accounting principles generally accepted in the United States (“ GAAP Those estimates and assumptions include estimates for reserves of uncollectible accounts receivable, allowance for inventory obsolescence, depreciable lives of property and equipment, analysis of impairment of goodwill, realization of deferred tax assets, accruals for potential liabilities and assumptions made in valuing stock instruments issued for services. Management evaluates these estimates and assumptions on a regular basis. Actual results could differ from those estimates. Revenue Recognition The Company’s revenue is comprised of sales of nutritional supplements to consumers, primarily through GNC stores. The Company accounts for revenues in accordance with Accounting Standards Codification (“ ASC 606, Revenue from Contracts with Customers 606 606 five 1 2 3 4 5 606, All products sold by the Company are distinct individual products and consist of nutritional supplements and related supplies. The products are offered for sale solely as finished goods, and there are no no Control of products we sell transfers to customers upon shipment from our facilities or delivery to our customers, and the Company’s performance obligations are satisfied at that time. Shipping and handling activities are performed before the customer obtains control of the goods and therefore represent a fulfillment activity rather than promised goods to the customer. Payment for sales are generally made by check, credit card, or wire transfer. Historically the Company has not For direct-to-consumer sales, the Company allows for returns within 30 may A right of return does not 5% not Customer Concentration Total net sales to GNC during 2021 2020 December 31, 2021 2020 Accounts Receivable and Allowance for Doubtful Accounts All of the Company’s accounts receivable balance is related to trade receivables. Trade accounts receivable are recorded at the invoiced amount and do not first not not As of December 31, 2021 2020, Product Returns, Sales Incentives and Other Forms of Variable Consideration In measuring revenue and determining the consideration the Company is entitled to as part of a contract with a customer, the Company takes into account the related elements of variable consideration. Such elements of variable consideration include, but are not We currently have a 30 100% one may GNC maintains a customer satisfaction program that allows customers to return product to the store for credit or refund. Subject to certain terms and restrictions, GNC may For the sale of goods with a right of return, the Company estimates variable consideration using the most likely amount method and recognizes revenue for the consideration it expects to be entitled to when control of the related product is transferred to the customers and records a product returns liability for the amount it expects to credit back its customers. Under this method, certain forms of variable consideration are based on expected sell-through results, which requires subjective estimates. These estimates are supported by historical results as well as specific facts and circumstances related to the current period. In addition, the Company recognizes an asset included in Inventories, net and a corresponding adjustment to Cost of Goods Sold for the right to recover goods from customers associated with the estimated returns. The product returns liability and corresponding asset include estimates that directly impact reported revenue. These estimates are calculated based on a history of actual returns, estimated future returns and information provided by customers regarding their inventory levels. Consideration of these factors results in an estimate for anticipated sales returns that reflects increases or decreases related to seasonal fluctuations. In addition, as necessary, product returns liability and the related assets may not Information for product returns is received on regular basis and adjusted for accordingly. Adjustments for returns are based on factual information and historical trends for both NDS products and iSatori products and are specific to each distribution channel. We monitor, among other things, remaining shelf life and sell-through data on a weekly basis. If we determine there are any risks or issues with any specific products, we accrue sales return allowances based on management’s assessment of the overall risk and likelihood of returns in light of all information available. Total allowance for product returns, sales returns and incentive programs as of December 31, 2021 2020 Cost of Goods Sold Cost of goods sold is comprised of the costs of products, in-bound freight charges, shipping and handling costs, purchase and receiving costs, and commissions paid to Amazon and other online selling platforms. Other expenses not Cash and Cash Equivalents The Company’s cash balances on deposit with banks are guaranteed by the Federal Deposit Insurance Corporation up to $250,000 December 31, 2021. may December 31, 2021 2020. Inventory Inventory is stated at the lower of cost to purchase and/or manufacture the inventory or the current estimated market value of the inventory. We regularly review our inventory quantities on hand and record a provision for excess and obsolete inventory based primarily on our estimated forecast of product demand and/or our ability to sell the product(s) concerned and production requirements. Demand for our products can fluctuate significantly. Factors that could affect demand for our products include unanticipated changes in consumer preferences, general market conditions or other factors, which may may As of December 31, 2021 2020, Property and Equipment Property and equipment is recorded at cost and depreciated over the estimated useful lives of the assets using the straight-line method. The Company amortizes leasehold improvements over the estimated life of these assets or the term of the lease, whichever is shorter. When items are retired or otherwise disposed of, income is charged or credited for the difference between net book value and proceeds realized. Ordinary maintenance and repairs are charged to expense as incurred, and replacements and betterments are capitalized. The range of estimated useful lives used to calculate depreciation for principal items of property and equipment are as follows: Asset Category Depreciation / Amortization Period (in years) Furniture and fixtures 3 Office equipment 3 Leasehold improvements 5 Management regularly reviews property, equipment and other long-lived assets for possible impairment. This review occurs annually or more frequently if events or changes in circumstances indicate the carrying amount of the asset may not no December 31, 2021 2020. Goodwill and Intangible Assets In January 2017, 2017 04, 350 2017 04 2 not zero 2 2017 04 January 1, 2020 Identifiable intangible assets are stated at cost and accounted for based on whether the useful life of the asset is finite or indefinite. Identified intangible assets with finite useful lives are amortized using the straight-line methods over their estimated useful lives. Intangible assets with indefinite lives are not 2021, There were no December 31, 2021 2020. Income Taxes The Company accounts for income taxes under Financial Accounting Standards Board’s (“ FASB 740 740, As discussed in more detail in Note 9, fourth 2020, not 2020, The Company periodically evaluates its tax positions to determine whether it is more likely than not December 31, 2021, 2020, not Net Income Per Share Basic net income per share is computed by dividing net income by the weighted average number of common shares outstanding for the period. Diluted earnings per share is computed by dividing the net income available to common stockholders by the weighted average number of common shares outstanding plus the number of additional common shares that would have been outstanding if all dilutive potential common shares had been issued using the treasury stock method. Potential common shares are excluded from the computation when their effect is antidilutive. The dilutive effect of potentially dilutive securities is reflected in diluted net income per share if the exercise prices were lower than the average fair market value of common shares during the reporting period. The following potentially dilutive shares were excluded from the shares used to calculate diluted earnings per share as their inclusion would be anti-dilutive: December 31, 2021 2020 Options 18,828 22,300 Total 18,828 22,300 Fair Value Measurements The Company uses various inputs in determining the fair value of its investments and measures these assets on a recurring basis. Financial assets recorded at fair value in the balance sheets are categorized by the level of objectivity associated with the inputs used to measure their fair value. ASC 820 three ● Level 1 ● Level 2 1 not ● Level 3 may The carrying amounts of financial assets and liabilities, such as cash and cash equivalents, accounts receivable and accounts payable, approximate their fair values because of the short maturity of these instruments. The carrying values of the line of credit, notes payable and long-term financing obligations approximate their fair values due to the fact that the interest rates on these obligations are based on prevailing market interest rates. Stock Compensation Expense The Company periodically issues stock options and warrants to employees and non-employees in non-capital raising transactions for services rendered. The Company accounts for stock option and warrant grants issued and vesting to employees based on the authoritative guidance provided by the Financial Accounting Standards Board (“ FASB For prior periods until December 31, 2018 505 50, . In June 2018, 2018 07, 718 2018 07” 2018 07 2018 07 January 1, 2019. not December 31, 2019 The fair value of the Company’s stock option and warrant grants are estimated using the Black-Scholes option pricing model, which uses certain assumptions related to risk-free interest rates, expected volatility, expected life of the stock options or warrants, and future dividends. Compensation expense is recorded based upon the value derived from the Black-Scholes option pricing model and based on actual experience. The assumptions used in the Black-Scholes option pricing model could materially affect compensation expense recorded in future periods. Segments The Company operates in one segment for the distribution of our products. In accordance with the “Segment Reporting” Topic of ASC 280, Recently Adopted Accounting Pronouncements In February 2016, 2016 02, Leases 12 2016 02 December 15, 2019. In January 2017, 2017 04, 350 2017 04 2 not zero 2 2017 04 January 1, 2020 Other recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not not Recently Issued Accounting Pronouncements In June 2016, 2016 13, 326 2016 13 2016 13 December 15, 2019. November 2019, 2019 10, 2016 13 December 15, 2022

Note 3 - Business Combination

Note 3 - Business Combination	12 Months Ended
Note 3 - Business Combination	Dec. 31, 2021
Notes to Financial Statements
Business Combination Disclosure [Text Block]	NOTE 3. On April 7, 2021, Acquisition APA The Acquisition was accounted for as a business combination under the acquisition method of accounting. The purchase price of $529,000 was allocated to the tangible and intangible assets acquired based on their fair values on the acquisition date of April 7, 2021. no second 2021 third 2021. Included in the Company’s Consolidated Statement of Operations from the acquisition date of April 7, 2021 December 31, 2021 Below is a summary of the fair value of assets assumed as of the date of acquisition. Assets Acquired: Fair Value Accounts receivable $ 48,000 Inventory 126,000 Intangibles 222,000 Goodwill 133,000 Fair value of assets acquired and consideration transferred $ 529,000 The fair values of acquired assets assumed represent management’s estimate of fair value utilizing a third not Our estimate of intangible assets related to the Acquisition consists of non-contractual customer relationships, trademarks, formulations, and a website domain name. The value of the customer relationships was determined using the income approach, trademarks and formulations was determine using the relief from royalty method, and the website domain name was based on the replacement method cost approach. All methods are considered Level 3 Intangible assets are amortized on a straight-line basis over their estimated useful lives. The following table sets forth the components of the identifiable intangible assets acquired and their estimated useful lives as of the date of acquisition. Fair Value Useful Life (Years) Client relationships $ 80,000 4 Formulations 70,000 4 Trademarks 60,000 Indefinite Website 12,000 3 Total identifiable assets $ 222,000 Amortization expense was $31,000 for the year ended December 31, 2021 December 31, 2020.

Note 4 - Inventories

Note 4 - Inventories	12 Months Ended
Note 4 - Inventories	Dec. 31, 2021
Notes to Financial Statements
Inventory Disclosure [Text Block]	NOTE 4. INVENTORIES The global supply chain for nutritional supplement ingredients and components has been adversely affected by the continuing COVID- 19 December 31, 2020 December 31, 2021. The Company’s inventories as of December 31, 2021 2020 December 31, December 31, 2021 2020 As Restated Finished goods $ 5,908,000 $ 2,917,000 Components 668,000 668,000 Allowance for obsolescence (56,000 ) (56,000 ) Total $ 6,520,000 $ 3,529,000

Note 5 - Property and Equipment

Note 5 - Property and Equipment	12 Months Ended
Note 5 - Property and Equipment	Dec. 31, 2021
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	NOTE 5. PROPERTY AND EQUIPMENT The Company had fixed assets as of December 31, 2021 2020 December 31, December 31, 2021 2020 Equipment $ 902,000 $ 902,000 Accumulated depreciation (832,000 ) (804,000 ) Total $ 70,000 $ 98,000 Depreciation expense was $28,000 for the year ended December 31, 2021 December 31, 2020.

Note 6 - Notes Payable

Note 6 - Notes Payable	12 Months Ended
Note 6 - Notes Payable	Dec. 31, 2021
Notes to Financial Statements
Debt Disclosure [Text Block]	NOTE 6. NOTES PAYABLE Line of Credit – CIT Bank On September 24, 2019, Line of Credit Agreement Lender Line of Credit Advances drawn under the Line of Credit bear interest at an annual rate of the one may, On March 20, 2020, April 29, 2020. 19 On September 20, 2022, December 23, 2022. Paycheck Protection Program Loan On April 27, 2020, eight April 27, 2022, 1.0% January 15, 2021.

Note 7 - Right of Use Assets an

Note 7 - Right of Use Assets and Liabilities	12 Months Ended
Note 7 - Right of Use Assets and Liabilities	Dec. 31, 2021
Notes to Financial Statements
Lessee, Operating Leases [Text Block]	NOTE 7 In prior years, the Company entered into several non-cancellable leases for its office facilities and equipment. The lease agreements range from 36 months to 84 months and require monthly payments ranging between $200 and $7,000 through October 2024. January 1, 2019, 842, Leases During the year ended December 31, 2021, December 31, 2021, 842 December 31, 2021 December 31, 2021 Year ended December 31, 2021 Lease Cost Operating lease cost (included in general and administrative in the Company's unaudited and consolidated statement of operations) $ 92,000 Other information Cash paid for amounts included in the measurement of lease liabilities for 2021 - Weighted average remaining lease term - operating leases (in years) 2.8 Average discount rate - operating leases 9 % The supplemental balance sheet information related to leases for the period is as follows: Operating leases At December 31, 2021 Long-term right-of-use assets $ 158,000 Short-term operating lease liabilities 55,000 Long-term operating lease liabilities 103,000 Total operating lease liabilities $ 158,000 Maturities of the Company's lease liabilities are as follows (in thousands): Year ending Operating leases 2022 $ 67,000 2023 61,000 2024 51,000 Less: Imputed interest/present value discount (21,000 ) Present value of lease liabilities $ 158,000

Note 8 - Equity

Note 8 - Equity	12 Months Ended
Note 8 - Equity	Dec. 31, 2021
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	NOTE 8. EQUITY The Board approved a forward stock split of the Company’s Common Stock at a ratio of 4-for- 1 Forward Split December 2, 2021. December 31, 2021 2020, not not a. Common Stock Issued for Services In July 2018, 180,000 nine December 31, 2020, no In February 2021, RSUs one 1 30 30 30 30 December 31, 2021, December 31, 2021, December 31, 2021, b. Share Repurchase Program On August 16, 2019, 24 8 August 20, 2019. September 23, 2019, November 6, 2019, February 1, 2021, During the year ended December 31, 2021, Options Information regarding options outstanding as of December 31, 2021 Number of Weighted Average Exercise Weighted Average Remaining Life Options Price (Years) Outstanding, December 31, 2019 597,140 $ 2.94 5.0 Issued - - Exercised (68,000 ) 1.05 Forfeited (158,000 ) 4.76 Outstanding, December 31, 2020 371,140 $ 2.51 5.9 Issued 128,000 5.03 Exercised (68,000 ) 3.48 Forfeited - - Repurchased (50,840 ) 3.48 Outstanding, December 31, 2021 380,300 $ 3.44 6.2 Outstanding Exercisable Exercise Price Per share Total Number of Options Weighted Average Remaining Life (Years) Weighted Average Exercise Price Number of Vested Options Weighted Average Exercise Price $ 60.70 - 5.24 358,000 6.5 $ 2.25 314,000 $ 1.14 $ 5.25 - 36.09 22,300 1.8 $ 22.55 22,300 $ 22.55 380,300 6.2 $ 3.44 336,300 $ 2.56 The closing stock price for the Company’s stock on December 31, 2021 During the year ended December 31, 2021, five ten one fourth three The total fair value of these options at grant date was approximately $185,000, which was determined using the Black-Scholes option pricing model with the following average assumption: stock price of $5.01 per share, expected term of four not not During the year ended December 31, 2021, December 31, 2021, During the year ended December 31, 2020, not Warrants Total outstanding warrants to purchase shares of Common Stock as of December 31, 2021 2020 December 31, 2021 During the years ended December 31, 2021 2020 , Outstanding Exercise Price Issuance Date Expiration Date Vesting 143,480 $ 1.15 11/13/18 11/13/23 Yes

Note 9 - Income Taxes

Note 9 - Income Taxes	12 Months Ended
Note 9 - Income Taxes	Dec. 31, 2021
Notes to Financial Statements
Income Tax Disclosure [Text Block]	NOTE 9. INCOME TAXES The Company had available federal net operating loss carryforwards (“ NOLs 15.3 December 31, 2021 2020, 2029 2037. 382 may not Given the Company’s improving profitability over the past three not not For the year ended December 31, 2021, December 31, 2020, The Company recognizes tax benefits from uncertain tax positions only if it is more likely than not fifty December 31, 2021 December 31, 2020, not The Company recognizes, as income tax expense, interest and penalties on uncertain tax provisions. As of December 31, 2021, 2020, not 2017 2021 Significant components of the Company ’ s deferred income tax assets are as follows: December 31, 2021 2020 As Restated Net operating loss carryforward $ 3,209,000 $ 4,526,000 Allowances for sales returns, bad debt and inventory 155,000 92,000 Share based compensation 16,000 80,000 Other 202,000 178,000 Total deferred asset 3,582,000 4,876,000 Valuation allowance (537,000 ) (537,000 ) Net deferred tax asset $ 3,045,000 $ 4,339,000 Reconciliation of the effective income tax rate to the U.S. statutory rate is as follows: December 31, 2021 2020 As Restated Federal statutory tax rate 21 % 21 % State tax, net of federal benefit - % - % 21 % 21 % Permanent differences (7 ) Valuation allowance (123 %) Effective tax rate 14 % (102 %)

Note 10 - Commitments and Conti

Note 10 - Commitments and Contingencies	12 Months Ended
Note 10 - Commitments and Contingencies	Dec. 31, 2021
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	NOTE 10. We are currently not no

Note 11 - Quarterly Financial D

Note 11 - Quarterly Financial Data (Unaudited)	12 Months Ended
Note 11 - Quarterly Financial Data (Unaudited)	Dec. 31, 2021
Notes to Financial Statements
Quarterly Financial Information [Text Block]	NOTE 11. LY FINANCIAL DATA (UNAUDITED) As described in our Form 8 September 21, 2022, 10 December 31, 2019 2020, 2019, 2020 2021 10 March 31, 2019, June 30, 2019, September 30, 2019, March 31, 2020, June 30, 2020, September 30, 2020, March 31, 2021, June 30, 2021 ( Restated Periods no Restatement In this comprehensive Annual Report on Form 10 December 31, 2021 ( 2021 10 three March 31, 2021, three six June 30, 2021. Restatement of Previously Issued Consolidated Financial Statements In connection with the Restatement, the Company restated the financial information as of and for the fiscal year December 31, 2020 December 31, 2019, September 30, 2020, June 30, 2020, March 31, 2020, September 30, 2019, June 30, 2019, March 31, 2019 2020 10 See Supplemental Unaudited Quarterly Financial Information 7, Management s Discussion and Analysis of Financial Condition and Results of Operations 2020 Description of misstatements (a) Timing of recognition of revenue We recorded adjustments for the revenues that were incorrectly recognized at the time of shipment instead of the time the products were received by the customers. The correction changed the timing of the revenue recognition for these deliveries, which results in recognizing such revenue when the Company is entitled to receive such revenue upon satisfaction of performance obligations in accordance with the requirements of ASC 606. 606 (b) Other adjustments We recorded adjustments to correct other identified out-of-period and uncorrected misstatements that were not The following tables represent our restated unaudited condensed consolidated financial statements for the three March 31, 2021, three six June 30, 2021. March 31, 2021 June 30, 2021 10 May 14, 2021 August 16, 2021, FITLIFE BRANDS, INC. CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) As Restated June 30, 2021 March 31, 2021 ASSETS: CURRENT ASSETS: Cash $ 8,425,000 $ 6,625,000 Accounts receivable, net of allowance of doubtful accounts, $ 59,000 60,000 1,250,000 1,580,000 Inventories, net of allowance for obsolescence of $ 28,000 25,000 5,094,000 5,143,000 Income tax receivable 40,000 40,000 Prepaid expenses and other current assets 228,000 22,000 Total current assets 15,037,000 13,410,000 Property and equipment, net 85,000 90,000 Right of use asset, net of amortization of $ 296,000 285,000 183,000 195,000 Intangibles, net of amortization of $ 10,000 0 212,000 225,000 Goodwill 358,000 - Deferred tax asset 3,615,000 4,014,000 TOTAL ASSETS $ 19,490,000 $ 17,934,000 LIABILITIES AND STOCKHOLDERS’ EQUITY: CURRENT LIABILITIES: Accounts payable $ 3,542,000 $ 3,410,000 Accrued expense and other liabilities 679,000 614,000 Product returns 326,000 304,000 Lease liability – current portion 53,000 52,000 Total current liabilities 4,600,000 4,380,000 Long-term lease liability, net of current portion 131,000 144,000 TOTAL LIABILITIES 4,731,000 4,524,000 STOCKHOLDERS’ EQUITY: Preferred stock, $ 0.01 10,000,000 none Common stock, $ .01 60,000,000 4,442,760 4,363,272 42,000 42,000 Treasury stock, 878,616 842,524 (2,050,000 ) (1,790,000 ) Additional paid-in capital 32,282,000 32,305,000 Accumulated deficit (15,515,000 ) (17,147,000 ) TOTAL STOCKHOLDERS’ EQUITY 14,759,000 13,410,000 TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY $ 19,490,000 $ 17,934,000 FITLIFE BRANDS, INC. CONDENSED CONSOLIDATED STATEMENT OF OPERATIONS (UNAUDITED) As Restated June 30, 2021 March 31, 2021 Three Months Ended Six Months Ended Three Months Ended Revenue $ 8,406,000 $ 14,005,000 $ 5,599,000 Cost of goods sold 4,725,000 7,529,000 2,804,000 Gross profit 3,681,000 6,476,000 2,795,000 OPERATING EXPENSES: General and administrative 917,000 1,774,000 857,000 Selling and marketing 716,000 1,385,000 669,000 Depreciation and amortization 15,000 23,000 8,000 Total operating expenses 1,648,000 3,182,000 1,534,000 OPERATING INCOME 2,033,000 3,294,000 $ 1,261,000 OTHER EXPENSES (INCOME) Interest income (5,000 ) (11,000 ) (6,000 ) Gain on settlement - (453,000 ) (453,000 ) Total other expenses (income) (5,000 ) (464,000 ) (459,000 ) PRE-TAX NET INCOME 2,038,000 3,758,000 1,720,000 PROVISION FOR INCOME TAXES 406,000 721,000 315,000 NET INCOME $ 1,632,000 $ 3,037,000 $ 1,405,000 NET INCOME PER SHARE Basic $ 0.37 $ 0.70 $ 0.33 Diluted $ 0.34 $ 0.64 $ 0.30 Basic weighted average common shares 4,392,000 4,349,540 4,306,604 Diluted weighted average common shares 4,779,520 4,756,276 4,698,664 FITLIFE BRANDS, INC. CONDENSED CONSOLIDATED STATEMENT OF STOCKHOLDERS’ EQUITY (UNAUDITED) As Restated For the Six Months Ended June 30, 2021 Common Stock Treasury Additional Paid- Accumulated Shares Amount Stock In capital Deficit Total Balance at December 31, 2020 4,243,272 $ 42,000 (1,790,000 ) $ 32,174,000 $ (18,552,000 ) $ 11,874,000 Repurchase of common stock (36,092 ) - (260,000 ) - - (260,000 ) Exercise of stock options 15,580 - - 54,000 - 54,000 Repurchase of options - - - (184,000 ) - (184,000 ) Stock-based compensation 200,000 - - 238,000 - 238,000 Net income - - - - 3,037,000 3,037,000 Balance at June 30, 2021 4,422,760 $ 42,000 (2,050,000 ) $ 32,282,000 $ (15,515,000 ) $ 14,759,000 As Restated For the Three Months Ended March 31, 2021 Common Stock Treasury Additional Paid- Accumulated Shares Amount Stock In capital Deficit Total Balance at December 31, 2020 4,243,272 $ 42,000 $ (1,790,000 ) $ 32,174,000 $ (18,552,000 ) $ 11,874,000 Stock-based compensation 120,000 - - 131,000 - 131,000 Net income - - - - 1,405,000 1,405,000 Balance at March 31, 2021 4,363,272 $ 42,000 $ (1,790,000 ) $ 32,305,000 $ (17,147,000 ) $ 13,410,000 FITLIFE BRANDS, INC. CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) As Restated June 30, 2021 March 31, 2021 Six months ended Three months ended Net income $ 3,037,000 $ 1,405,000 Adjustments to reconcile net income to net cash used in operating activities: Depreciation and amortization 23,000 8,000 Right of use asset amortization 24,000 14,000 Allowance for doubtful accounts 8,000 9,000 Allowance for inventory obsolescence (27,000 ) (31,000 ) Fair value of stock and options issued for services 238,000 131,000 Forgiveness of PPP loan (453,000 ) (453,000 ) Changes in operating assets and liabilities: Accounts receivable – trade 666,000 208,000 Inventories (1,490,000 ) (1,584,000 ) Deferred tax asset 724,000 325,000 Prepaid expense (176,000 ) 30,000 Accounts payable 296,000 164,000 Lease liability (24,000 ) (12,000 ) Accrued liabilities and other liabilities 171,000 106,000 Product returns (9,000 ) (31,000 ) Net cash provided by operating activities 3,008,000 289,000 Cash paid for acquisition (529,000 ) - Net cash provided by investing activities (529,000 ) - Proceeds from exercise of stock options 54,000 - Repurchases of common stock and options (444,000 ) - Net cash provided by (used in) financing activities (390,000 ) - CHANGE IN CASH 2,089,000 289,000 CASH, BEGINNING OF PERIOD 6,336,000 6,336,000 CASH, END OF PERIOD $ 8,425,000 $ 6,625,000 FITLIFE BRANDS, INC. CONDENSED CONSOLIDATED BALANCE SHEET (UNAUDITED) June 30, 2021 As Previously Reported Restatement Impacts Restatement Reference As Restated ASSETS: CURRENT ASSETS Cash $ 8,425,000 $ - $ 8,425,000 Accounts receivable, net of allowance of doubtful accounts of $ 59,000 1,757,000 (507,000 ) (a) 1,250,000 Inventories, net of allowance for obsolescence of $28,000 4,834,000 260,000 (a) 5,094,000 Income tax receivable 40,000 - 40,000 Prepaid expenses and other current assets 228,000 - 228,000 Total current assets 15,284,000 (247,000 ) 15,037,000 Property and equipment, net 85,000 - 85,000 Right of use asset, net of amortization of $ 296,000 183,000 - 183,000 Intangibles, net of amortization of $ 10,000 212,000 - 212,000 Goodwill 358,000 - 358,000 Deferred tax asset 3,639,000 (24,000 ) (a) 3,615,000 TOTAL ASSETS $ 19,761,000 $ (271,000 ) $ 19,490,000 LIABILITIES AND STOCKHOLDERS’ EQUITY: CURRENT LIABILITIES: Accounts payable $ 3,542,000 $ - $ 3,542,000 Accrued expense and other liabilities 635,000 44,000 (b) 679,000 Product returns 326,000 - 326,000 Lease liability – current portion 53,000 - 53,000 Total current liabilities 4,556,000 44,000 4,600,000 Long-term lease liability, net of current portion 131,000 - 131,000 TOTAL LIABILITIES 4,687,000 44,000 4,731,000 STOCKHOLDERS’ EQUITY: Preferred stock, $0.01 10,000,000 none Common stock, $ .01 60,000,000 4,422,760 12,000 30,000 * 42,000 Treasury stock, 878,616 (2,050,000 ) - (2,050,000 ) Additional paid-in capital 32,312,000 (30,000 ) * 32,282,000 Accumulated deficit (15,200,000 ) (315,000 ) (a)(b) (15,515,000 ) TOTAL STOCKHOLDERS’ EQUITY 15,074,000 (315,000 ) 14,759,000 TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY $ 19,761,000 $ (271,000 ) $ 19,490,000 (a) Revenue Recognition – The correction of these misstatements resulted in a decrease to accounts receivable of $507,000, an increase to inventory of $260,000, and an increase to accumulated deficit of $247,000. (b) Other adjustments – The correction of these misstatements resulted in a decrease to deferred tax asset of $24,000, an increase to accrued expense and other liabilities of $44,000, and an increase to accumulated deficit of $68,000. * Stock Split – Share values previously reported have been adjusted retroactively between Common stock and Additional paid-in capital to reflect the 4:1 December 2021. FITLIFE BRANDS, INC. CONDENSED CONSOLIDATED BALANCE SHEET (UNAUDITED) March 31, 2021 As Previously Reported Restatement Impacts Restatement Reference As Restated ASSETS: CURRENT ASSETS Cash $ 6,625,000 $ - $ 6,625,000 Accounts receivable, net of allowance of doubtful accounts of $ 60,000 2,372,000 (792,000 ) (a) 1,580,000 Inventories, net of allowance for obsolescence of $ 25,000 4,738,000 405,000 (a) 5,143,000 Income tax receivable 40,000 - 40,000 Prepaid expenses and other current assets 22,000 - 22,000 Total current assets 13,797,000 (387,000 ) 13,410,000 Property and equipment, net 90,000 - 90,000 Right of use asset, net of amortization of $285,000 and $272,000, respectively 195,000 - 195,000 Goodwill 225,000 - 225,000 Deferred tax asset 4,042,000 (28,000 ) (b) 4,014,000 TOTAL ASSETS $ 18,349,000 $ (415,000 ) $ 17,934,000 LIABILITIES AND STOCKHOLDERS' EQUITY: CURRENT LIABILITIES: Accounts payable $ 3,410,000 $ - $ 3,410,000 Accrued expense and other liabilities 590,000 24,000 (b) 614,000 Product returns 304,000 - 304,000 Lease liability - current portion 52,000 - 52,000 Total current liabilities 4,356,000 24,000 4,380,000 Long-term lease liability, net of current portion 144,000 144,000 TOTAL LIABILITIES 4,500,000 24,000 4,524,000 STOCKHOLDERS' EQUITY: Preferred stock, $ 0.01 10,000,000 none Common stock, $ .01 60,000,000 4,363,272 12,000 30,000 * 42,000 Treasury stock, 842,524 (1,790,000 ) - (1,790,000 ) Additional paid-in capital 32,335,000 (30,000 ) * 32,305,000 Accumulated deficit (16,708,000 ) (439,000 ) (a)(b) (17,147,000 ) TOTAL STOCKHOLDERS' EQUITY 13,849,000 (439,000 ) 13,410,000 TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY $ 18,349,000 $ (415,000 ) $ 17,934,000 (a) Revenue Recognition – The correction of these misstatements resulted in a decrease to accounts receivable of $792,000, an increase to inventory of $405,000, and an increase to accumulated deficit of $387,000. (b) Other adjustments – The correction of these misstatements resulted in a decrease to deferred tax asset of $28,000, an increase of $24,000 to accrued expenses and other liabilities and an increase to accumulated deficit of $52,000. * Stock Split - Share values previously reported have been restated retroactively between Common stock and Additional paid-in capital to reflect the 4:1 December 2021. FITLIFE BRANDS, INC. CONDENSED CONSOLIDATED STATEMENT OF OPERATIONS (UNAUDITED) For the Six Months Ended June 30, 2021 As Previously Reported Restatement Impacts Restatement Reference As Restated Revenue $ 14,299,000 $ (294,000 ) (a)(b) $ 14,005,000 Cost of goods sold 7,661,000 (132,000 ) (a) 7,529,000 Gross profit 6,638,000 (162,000 ) 6,476,000 OPERATING EXPENSES: General and administrative 1,774,000 - 1,774,000 Selling and marketing 1,385,000 - 1,385,000 Depreciation and amortization 23,000 - 23,000 Total operating expenses 3,182,000 - 3,182,000 OPERATING INCOME (LOSS) 3,456,000 (162,000 ) 3,294,000 OTHER EXPENSES (INCOME) Interest expense (income) (11,000 ) - (11,000 ) Gain on debt forgiveness (453,000 ) - (453,000 ) Total other expenses (income) (464,000 ) - (464,000 ) PRE-TAX NET INCOME 3,920,000 (162,000 ) 3,758,000 PROVISION FOR INCOME TAXES 728,000 (7,000 ) (b) 721,000 NET INCOME $ 3,192,000 $ (155,000 ) (a)(b) $ 3,037,000 NET INCOME PER SHARE Basic $ 0.73 (0.03 ) $ 0.70 Diluted $ 0.67 (0.03 ) $ 0.64 Basic weighted average common shares 4,349,540 - 4,349,540 Diluted weighted average common shares 4,756,276 - 4,756,276 (a) Revenue Recognition – The correction of these misstatements resulted in a decrease to revenue of $260,000, a decrease of cost of goods sold of $132,000, and a decrease to net income of $128,000 (b) Other adjustments – The correction of these misstatements resulted in a decrease to revenue of $34,000 a decrease to provision for income taxes of $7,000, and a decrease to net income of $27,000. Net income per share values previously reported have been adjusted to reflect the 4:1 December 2021. FITLIFE BRANDS, INC. CONDENSED CONSOLIDATED STATEMENT OF OPERATIONS (UNAUDITED) For the Three Months Ended June 30, 2021 As Previously Reported Restatement Impacts Restatement Reference As Restated Revenue $ 8,141,000 $ 265,000 (a)(b) $ 8,406,000 Cost of goods sold 4,580,000 145,000 (a) 4,725,000 Gross profit 3,561,000 120,000 3,681,000 OPERATING EXPENSES: General and administrative 917,000 - 917,000 Selling and marketing 716,000 - 716,000 Depreciation and amortization 15,000 - 15,000 Total operating expenses 1,648,000 - 1,648,000 OPERATING INCOME (LOSS) 1,913,000 120,000 2,033,000 OTHER EXPENSES (INCOME) Interest expense (income) (5,000 ) - (5,000 ) Total other expenses (income) (5,000 ) - (5,000 ) PRE-TAX NET INCOME 1,918,000 120,000 2,038,000 PROVISION FOR INCOME TAXES 410,000 (4,000 ) (b) 406,000 NET INCOME $ 1,508,000 $ 124,000 (a)(b) $ 1,632,000 NET INCOME PER SHARE Basic $ 0.34 0.03 $ 0.37 Diluted $ 0.32 0.02 $ 0.34 Basic weighted average common shares 4,392,000 - 4,392,000 Diluted weighted average common shares 4,779,520 - 4,779,520 (a) Revenue Recognition – The correction of these misstatements resulted in an increase to revenue of $285,000, an increase of cost of goods sold of $145,000, and an increase to net income of $140,000. (b) Other adjustments – The correction of these misstatements resulted in a decrease to revenue of $20,000 and a decrease to provision for income taxes of $4,000, and a decrease of $16,000 to net income. Net income per share values previously reported have been adjusted to reflect the 4:1 December 2021. FITLIFE BRANDS, INC. CONDENSED CONSOLIDATED STATEMENT OF OPERATIONS (UNAUDITED) For the Three Months Ended March 31, 2021 As Previously Reported Restatement Impacts Restatement Reference As Restated Revenue $ 6,158,000 $ (559,000 ) (a)(b) $ 5,599,000 Cost of goods sold 3,081,000 (277,000 ) (a) 2,804,000 Gross profit 3,077,000 (282,000 ) 2,795,000 OPERATING EXPENSES: General and administrative 857,000 - 857,000 Selling and marketing 669,000 - 669,000 Depreciation and amortization 8,000 - 8,000 Total operating expenses 1,534,000 - 1,534,000 OPERATING INCOME 1,543,000 (282,000 ) 1,261,000 OTHER EXPENSES (INCOME) Interest expense (income) (6,000 ) - (6,000 ) Gain on settlement - - - Gain on debt forgiveness (453,000 ) - (453,000 ) Total other expenses (income) (459,000 ) - (459,000 ) PRE-TAX NET INCOME 2,002,000 (282,000 ) 1,720,000 PROVISION FOR INCOME TAXES 318,000 (3,000 ) (b) 315,000 NET INCOME 1,684,000 (279,000 ) (a)(b) 1,405,000 NET INCOME PER SHARE Basic $ 0.39 (0.06 ) $ 0.33 Diluted $ 0.36 (0.03 ) $ 0.30 Basic weighted average common shares 4,306,604 - 4,306,604 Diluted weighted average common shares 4,698,664 - 4,698,664 (a) Revenue Recognition – The correction of these misstatements resulted in a decrease to revenue of $545,000, a decrease of cost of goods sold of $277,000, and a decrease to net income of $268,000. (b) Other adjustments – The correction of these misstatements resulted in a decrease to revenue of $14,000, and a decrease to provision for income taxes of $3,000, and a decrease of $11,000 to net income. ** Net income per share values previously reported have been adjusted to reflect the 4:1 December 2021. FITLIFE BRANDS, INC. CONDENSED CONSOLIDATED STATEMENT OF STOCKHOLDERS' EQUITY (UNAUDITED) Additional Restatement Common Stock Treasury Paid-in Accumulated Reference Shares Amount Stock Capital Deficit Total SIX MONTHS ENDED JUNE 30, 2021 DECEMBER 31, 2020 (AS PREVIOUSLY REPORTED) 4,243,272 $ 12,000 $ (1,790,000 ) $ 32,204,000 $ (18,392,000 ) $ 12,034,000 Repurchase of common stock (36,092 ) - (260,000 ) - - (260,000 ) Exercise of stock options 15,580 - - 54,000 - 54,000 Repurchase of options - - - (184,000 ) - (184,000 ) Fair value of common stock and options issued for services 200,000 - - 238,000 - 238,000 Net income - - - - 3,192,000 3,192,000 JUNE 30, 2021 4,422,760 $ 12,000 $ (2,050,000 ) $ 32,312,000 $ (15,200,000 ) $ 15,074,000 SIX MONTHS ENDED JUNE 30, 2021 DECEMBER 31, 2020 (RESTATEMENT IMPACT) * - $ 30,000 $ - $ (30,000 ) $ (160,000 ) $ (160,000 ) Repurchase of common stock - - - - - - Exercise of stock options - - - - - - Repurchase of options - - - - - - Fair value of vested common shares and options issued for services - - - - - - Net income (a)(b) - - - - (155,000 ) (155,000 ) JUNE 30, 2021 - $ 30,000 $ - $ (30,000 ) $ (315,000 ) (315,000 ) SIX MONTHS ENDED JUNE 30, 2021 DECEMBER 31, 2020 (AS RESTATED) 4,243,272 $ 42,000 $ (1,790,000 ) $ 32,174,000 $ (18,552,000 ) $ 11,874,000 Repurchase of common stock (36,092 ) - (260,000 ) - - (260,000 ) Exercise of stock options 15,580 - - 54,000 - 54,000 Repurchase of options - - - (184,000 ) - (184,000 ) Fair value of vested common shares and options issued for services 200,000 - - 238,000 - 238,000 Net income - - - - 3,037,000 3,037,000 JUNE 30, 2021 4,422,760 $ 42,000 $ (2,050,000 ) $ 32,282,000 $ (15,515,000 ) $ 14,759,000 See descriptions of the net income impacts in the condensed consolidated statement of operations for the six June 30, 2021 * Stock Split - Share values previously reported have been restated retroactively between Common stock and Additional paid-in capital to reflect the 4:1 December 2021. FITLIFE BRANDS, INC. CONDENSED CONSOLIDATED STATEMENT OF STOCKHOLDERS' EQUITY (UNAUDITED) Additional Restatement Common Stock Treasury Paid-in Accumulated Reference Shares Amount Stock Capital Deficit Total THREE MONTHS ENDED MARCH 31, 2021 DECEMBER 31, 2020 (AS PREVIOUSLY REPORTED) 4,243,272 $ 12,000 $ (1,790,000 ) $ 32,204,000 $ (18,392,000 ) $ 12,034,000 Fair value of common stock and options issued for services 120,000 - - 131,000 - 131,000 Net income - - - - 1,684,000 1,684,000 MARCH 31, 2021 4,363,272 $ 12,000 $ (1,790,000 ) $ 32,335,000 $ (16,708,000 ) $ 13,849,000 THREE MONTHS ENDED JUNE 30, 2021 DECEMBER 31, 2020 (RESTATEMENT IMPACT) - $ 30,000 - (30,000 ) $ (160,000 ) $ (160,000 ) Fair value of vested common shares and options issued for services - - - - - - Net income (a)(b) - - - - (279,000 ) (279,000 ) MARCH 31, 2021 - $ 30,000 $ - $ (30,000 ) $ (439,000 ) $ (439,000 ) THREE MONTHS ENDED MARCH 31, 2021 DECEMBER 31, 2020 (AS RESTATED) 4,243,272 $ 42,000 $ (1,790,000 ) $ 32,174,000 $ (18,552,000 ) $ 11,874,000 Fair value of vested common shares and options issued for services 120,000 - - 131,000 - 131,000 Net income - - - - 1,405,000 1,405,000 MARCH 31, 2021 4,363,272 $ 42,000 $ (1,790,000 ) $ 32,305,000 (17,147,000 ) $ 13,410,000 See descriptions of the net income impacts in the condensed consolidated statement of operations for the three March 31, 2021 * Stock Split - Share values previously reported have been restated retroactively between Common stock and Additional paid-in capital to reflect the 4:1 December 2021. FITLIFE BRANDS, INC. CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS (UNAUDITED) Six months ended June 30, 2021 As Previously Reported Restatement Impact Restatement Reference As Restated CASH FLOWS FROM OPERATING ACTIVITIES: Net income $ 3,192,000 $ (155,000 ) (a) $ 3,037,000 Adjustments to reconcile net income to net cash used in operating activities: Depreciation and amortization 23,000 - 23,000 Right of use asset amortization 24,000 - 24,000 Allowance for doubtful accounts 8,000 - 8,000 Allowance for inventory obsolescence (27,000 ) - (27,000 ) Fair value of stock and options issued for services 238,000 - 238,000 Forgiveness of PPP loan (453,000 ) - (453,000 ) Changes in operating assets and liabilities: Accounts receivable - trade 406,000 260,000 (a) 666,000 Inventories (1,358,000 ) (132,000 ) (a) (1,490,000 ) Deferred tax asset 731,000 (7,000 ) (b) 724,000 Prepaid expense (176,000 ) - (176,000 ) Accounts payable 296,000 - 296,000 Lease liability (24,000 ) - (24,000 ) Accrued liabilities and other liabilities 137,000 35,000 (b) 172,000 Product returns (9,000 ) - (9,000 ) Net cash provided by operating activities 3,008,000 - 3,008,000 CASH FLOWS FROM INVESTING ACTIVITIES: Cash paid for acquisition (529,000 ) - (529,000 ) Net cash used in investing activities (529,000 ) - (529,000 ) CASH FLOWS FROM FINANCING ACTIVITIES: Proceeds from exercise of stock options 54,000 - 54,000 Repurchases of common stock and options (444,000 ) - (444,000 ) Net cash provided by (used in) financing activities (390,000 ) - (390,000 ) CHANGE IN CASH 2,089,000 - 2,089,000 CASH, BEGINNING OF PERIOD 6,336,000 - 6,336,000 CASH, END OF PERIOD $ 8,425,000 $ - $ 8,425,000 See Note 11, Restatement of Previously Issued Consolidated Financial Statements See description of the net income impacts in the Condensed Consolidated Statement of Operations for the six June 30, 2021 None FITLIFE BRANDS, INC. CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS (UNAUDITED) Three months ended March 31, 2021 As Previously Reported Restatement Impact Restatement Reference As Restated CASH FLOWS FROM OPERATING ACTIVITIES: Net income $ 1,684,000 $ (279,000 ) (a) $ 1,405,000 Adjustments to reconcile net income to net cash used in operating activities: Depreciation and amortization 8,000 - 8,000 Right of use asset amortization 14,000 - 14,000 Allowance for doubtful accounts 9,000 - 9,000 Allowance for inventory obsolescence (31,000 ) - (31,000 ) Fair value of stock and options issued for services 131,000 - 131,000 Forgiveness of PPP loan (453,000 ) - (453,000 ) Changes in operating assets and liabilities: Accounts receivable - trade (337,000 ) 545,000 (a) 208,000 Inventories (1,307,000 ) (277,000 ) (a) (1,584,000 ) Deferred tax asset 328,000 (3,000 ) (b) 325,000 Prepaid expense 30,000 - 30,000 Accounts payable 164,000 - 164,000 Lease liability (12,000 ) - (12,000 ) Accrued liabilities and other liabilities 92,000 15,000 (b) 107,000 Product returns (31,000 ) - (31,000 ) Net cash provided by operating activities 289,000 - 289,000 CASH FLOWS FROM INVESTING ACTIVITIES: Net cash provided by investing activities - - - CASH FLOWS FROM FINANCING ACTIVITIES: Net cash provided by (used in) financing activities - - - CHANGE IN CASH 289,000 - 289,000 CASH, BEGINNING OF PERIOD 6,336,000 - 6,336,000 CASH, END OF PERIOD $ 6,625,000 - $ 6,625,000 See Note 11, Restatement of Previously Issued Consolidated Financial Statements See description of the net income impacts in the Consolidated Statement of Operations for the three March 31, 2021 None

Note 12 - Subsequent Events

Note 12 - Subsequent Events	12 Months Ended
Note 12 - Subsequent Events	Dec. 31, 2021
Notes to Financial Statements
Subsequent Events [Text Block]	NOTE 12. SUBSEQUENT EVENTS In accordance with the Subsequent Events Topic of the FASB ASC 855 , no

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
Significant Accounting Policies (Policies)	Dec. 31, 2021
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	Principles of Consolidation The consolidated financial statements include the accounts of the Company and NDS Nutrition Products, Inc. Intercompany accounts and transactions have been eliminated in the consolidated financial statements.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates and Assumptions The preparation of financial statements in conformity with accounting principles generally accepted in the United States (“ GAAP Those estimates and assumptions include estimates for reserves of uncollectible accounts receivable, allowance for inventory obsolescence, depreciable lives of property and equipment, analysis of impairment of goodwill, realization of deferred tax assets, accruals for potential liabilities and assumptions made in valuing stock instruments issued for services. Management evaluates these estimates and assumptions on a regular basis. Actual results could differ from those estimates.
Revenue from Contract with Customer [Policy Text Block]	Revenue Recognition The Company’s revenue is comprised of sales of nutritional supplements to consumers, primarily through GNC stores. The Company accounts for revenues in accordance with Accounting Standards Codification (“ ASC 606, Revenue from Contracts with Customers 606 606 five 1 2 3 4 5 606, All products sold by the Company are distinct individual products and consist of nutritional supplements and related supplies. The products are offered for sale solely as finished goods, and there are no no Control of products we sell transfers to customers upon shipment from our facilities or delivery to our customers, and the Company’s performance obligations are satisfied at that time. Shipping and handling activities are performed before the customer obtains control of the goods and therefore represent a fulfillment activity rather than promised goods to the customer. Payment for sales are generally made by check, credit card, or wire transfer. Historically the Company has not For direct-to-consumer sales, the Company allows for returns within 30 may A right of return does not 5% not
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Customer Concentration Total net sales to GNC during 2021 2020 December 31, 2021 2020
Receivable [Policy Text Block]	Accounts Receivable and Allowance for Doubtful Accounts All of the Company’s accounts receivable balance is related to trade receivables. Trade accounts receivable are recorded at the invoiced amount and do not first not not As of December 31, 2021 2020,
Revenue from Contract with Customer, Product Returns, Sales Incentives and Other Forms of Variable Consideration [Policy Text Block]	Product Returns, Sales Incentives and Other Forms of Variable Consideration In measuring revenue and determining the consideration the Company is entitled to as part of a contract with a customer, the Company takes into account the related elements of variable consideration. Such elements of variable consideration include, but are not We currently have a 30 100% one may GNC maintains a customer satisfaction program that allows customers to return product to the store for credit or refund. Subject to certain terms and restrictions, GNC may For the sale of goods with a right of return, the Company estimates variable consideration using the most likely amount method and recognizes revenue for the consideration it expects to be entitled to when control of the related product is transferred to the customers and records a product returns liability for the amount it expects to credit back its customers. Under this method, certain forms of variable consideration are based on expected sell-through results, which requires subjective estimates. These estimates are supported by historical results as well as specific facts and circumstances related to the current period. In addition, the Company recognizes an asset included in Inventories, net and a corresponding adjustment to Cost of Goods Sold for the right to recover goods from customers associated with the estimated returns. The product returns liability and corresponding asset include estimates that directly impact reported revenue. These estimates are calculated based on a history of actual returns, estimated future returns and information provided by customers regarding their inventory levels. Consideration of these factors results in an estimate for anticipated sales returns that reflects increases or decreases related to seasonal fluctuations. In addition, as necessary, product returns liability and the related assets may not Information for product returns is received on regular basis and adjusted for accordingly. Adjustments for returns are based on factual information and historical trends for both NDS products and iSatori products and are specific to each distribution channel. We monitor, among other things, remaining shelf life and sell-through data on a weekly basis. If we determine there are any risks or issues with any specific products, we accrue sales return allowances based on management’s assessment of the overall risk and likelihood of returns in light of all information available. Total allowance for product returns, sales returns and incentive programs as of December 31, 2021 2020
Cost of Goods and Service [Policy Text Block]	Cost of Goods Sold Cost of goods sold is comprised of the costs of products, in-bound freight charges, shipping and handling costs, purchase and receiving costs, and commissions paid to Amazon and other online selling platforms. Other expenses not
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents The Company’s cash balances on deposit with banks are guaranteed by the Federal Deposit Insurance Corporation up to $250,000 December 31, 2021. may December 31, 2021 2020.
Inventory, Policy [Policy Text Block]	Inventory Inventory is stated at the lower of cost to purchase and/or manufacture the inventory or the current estimated market value of the inventory. We regularly review our inventory quantities on hand and record a provision for excess and obsolete inventory based primarily on our estimated forecast of product demand and/or our ability to sell the product(s) concerned and production requirements. Demand for our products can fluctuate significantly. Factors that could affect demand for our products include unanticipated changes in consumer preferences, general market conditions or other factors, which may may As of December 31, 2021 2020,
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment Property and equipment is recorded at cost and depreciated over the estimated useful lives of the assets using the straight-line method. The Company amortizes leasehold improvements over the estimated life of these assets or the term of the lease, whichever is shorter. When items are retired or otherwise disposed of, income is charged or credited for the difference between net book value and proceeds realized. Ordinary maintenance and repairs are charged to expense as incurred, and replacements and betterments are capitalized. The range of estimated useful lives used to calculate depreciation for principal items of property and equipment are as follows: Asset Category Depreciation / Amortization Period (in years) Furniture and fixtures 3 Office equipment 3 Leasehold improvements 5 Management regularly reviews property, equipment and other long-lived assets for possible impairment. This review occurs annually or more frequently if events or changes in circumstances indicate the carrying amount of the asset may not no December 31, 2021 2020.
Goodwill and Intangible Assets, Policy [Policy Text Block]	Goodwill and Intangible Assets In January 2017, 2017 04, 350 2017 04 2 not zero 2 2017 04 January 1, 2020 Identifiable intangible assets are stated at cost and accounted for based on whether the useful life of the asset is finite or indefinite. Identified intangible assets with finite useful lives are amortized using the straight-line methods over their estimated useful lives. Intangible assets with indefinite lives are not 2021, There were no December 31, 2021 2020.
Income Tax, Policy [Policy Text Block]	Income Taxes The Company accounts for income taxes under Financial Accounting Standards Board’s (“ FASB 740 740, As discussed in more detail in Note 9, fourth 2020, not 2020, The Company periodically evaluates its tax positions to determine whether it is more likely than not December 31, 2021, 2020, not
Earnings Per Share, Policy [Policy Text Block]	Net Income Per Share Basic net income per share is computed by dividing net income by the weighted average number of common shares outstanding for the period. Diluted earnings per share is computed by dividing the net income available to common stockholders by the weighted average number of common shares outstanding plus the number of additional common shares that would have been outstanding if all dilutive potential common shares had been issued using the treasury stock method. Potential common shares are excluded from the computation when their effect is antidilutive. The dilutive effect of potentially dilutive securities is reflected in diluted net income per share if the exercise prices were lower than the average fair market value of common shares during the reporting period. The following potentially dilutive shares were excluded from the shares used to calculate diluted earnings per share as their inclusion would be anti-dilutive: December 31, 2021 2020 Options 18,828 22,300 Total 18,828 22,300
Fair Value Measurement, Policy [Policy Text Block]	Fair Value Measurements The Company uses various inputs in determining the fair value of its investments and measures these assets on a recurring basis. Financial assets recorded at fair value in the balance sheets are categorized by the level of objectivity associated with the inputs used to measure their fair value. ASC 820 three ● Level 1 ● Level 2 1 not ● Level 3 may The carrying amounts of financial assets and liabilities, such as cash and cash equivalents, accounts receivable and accounts payable, approximate their fair values because of the short maturity of these instruments. The carrying values of the line of credit, notes payable and long-term financing obligations approximate their fair values due to the fact that the interest rates on these obligations are based on prevailing market interest rates.
Compensation Related Costs, Policy [Policy Text Block]	Stock Compensation Expense The Company periodically issues stock options and warrants to employees and non-employees in non-capital raising transactions for services rendered. The Company accounts for stock option and warrant grants issued and vesting to employees based on the authoritative guidance provided by the Financial Accounting Standards Board (“ FASB For prior periods until December 31, 2018 505 50, . In June 2018, 2018 07, 718 2018 07” 2018 07 2018 07 January 1, 2019. not December 31, 2019 The fair value of the Company’s stock option and warrant grants are estimated using the Black-Scholes option pricing model, which uses certain assumptions related to risk-free interest rates, expected volatility, expected life of the stock options or warrants, and future dividends. Compensation expense is recorded based upon the value derived from the Black-Scholes option pricing model and based on actual experience. The assumptions used in the Black-Scholes option pricing model could materially affect compensation expense recorded in future periods.
Segment Reporting, Policy [Policy Text Block]	Segments The Company operates in one segment for the distribution of our products. In accordance with the “Segment Reporting” Topic of ASC 280,
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Adopted Accounting Pronouncements In February 2016, 2016 02, Leases 12 2016 02 December 15, 2019. In January 2017, 2017 04, 350 2017 04 2 not zero 2 2017 04 January 1, 2020 Other recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not not Recently Issued Accounting Pronouncements In June 2016, 2016 13, 326 2016 13 2016 13 December 15, 2019. November 2019, 2019 10, 2016 13 December 15, 2022

Note 1 - Description of Busin_2

Note 1 - Description of Business (Tables)	12 Months Ended
Note 1 - Description of Business (Tables)	Dec. 31, 2021
Notes Tables
Class of Treasury Stock [Table Text Block]	Trade date Total number of shares purchased Average price paid per share Total number of shares purchased as part of publicly announced programs Dollar value of shares that may yet be purchased First quarter ended March 31, 2021 - $ - - $ 3,610,917 Second quarter ended June 30, 2021 36,092 $ 7.13 36,092 $ 3,169,917 Third quarter ended September 30, 2021 - $ - - $ 3,169,917 Fourth quarter ended December 31, 2021 - $ - - $ 3,169,917 Subtotal 36,092 $ 7.13 36,092 $ 3,169,917

Note 2 - Summary of Significa_2

Note 2 - Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2021
Notes Tables
Property, Plant and Equipment, Useful Life [Table Text Block]	Asset Category Depreciation / Amortization Period (in years) Furniture and fixtures 3 Office equipment 3 Leasehold improvements 5
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]	December 31, 2021 2020 Options 18,828 22,300 Total 18,828 22,300

Note 3 - Business Combination (

Note 3 - Business Combination (Tables)	12 Months Ended
Note 3 - Business Combination (Tables)	Dec. 31, 2021
Notes Tables
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	Assets Acquired: Fair Value Accounts receivable $ 48,000 Inventory 126,000 Intangibles 222,000 Goodwill 133,000 Fair value of assets acquired and consideration transferred $ 529,000
Finite-Lived and Indefinite-Lived Intangible Assets Acquired as Part of Business Combination [Table Text Block]	Fair Value Useful Life (Years) Client relationships $ 80,000 4 Formulations 70,000 4 Trademarks 60,000 Indefinite Website 12,000 3 Total identifiable assets $ 222,000

Note 4 - Inventories (Tables)

Note 4 - Inventories (Tables)	12 Months Ended
Note 4 - Inventories (Tables)	Dec. 31, 2021
Notes Tables
Schedule of Inventory, Current [Table Text Block]	December 31, December 31, 2021 2020 As Restated Finished goods $ 5,908,000 $ 2,917,000 Components 668,000 668,000 Allowance for obsolescence (56,000 ) (56,000 ) Total $ 6,520,000 $ 3,529,000

Note 5 - Property and Equipme_2

Note 5 - Property and Equipment (Tables)	12 Months Ended
Note 5 - Property and Equipment (Tables)	Dec. 31, 2021
Notes Tables
Property, Plant and Equipment [Table Text Block]	December 31, December 31, 2021 2020 Equipment $ 902,000 $ 902,000 Accumulated depreciation (832,000 ) (804,000 ) Total $ 70,000 $ 98,000

Note 7 - Right of Use Assets _2

Note 7 - Right of Use Assets and Liabilities (Tables)	12 Months Ended
Note 7 - Right of Use Assets and Liabilities (Tables)	Dec. 31, 2021
Notes Tables
Lease, Cost [Table Text Block]	Year ended December 31, 2021 Lease Cost Operating lease cost (included in general and administrative in the Company's unaudited and consolidated statement of operations) $ 92,000 Other information Cash paid for amounts included in the measurement of lease liabilities for 2021 - Weighted average remaining lease term - operating leases (in years) 2.8 Average discount rate - operating leases 9 %
Lessee, Operating Lease, Supplemental Balance Sheet Information [Table Text Block]	Operating leases At December 31, 2021 Long-term right-of-use assets $ 158,000 Short-term operating lease liabilities 55,000 Long-term operating lease liabilities 103,000 Total operating lease liabilities $ 158,000
Lessee, Operating Lease, Liability, Maturity [Table Text Block]	Year ending Operating leases 2022 $ 67,000 2023 61,000 2024 51,000 Less: Imputed interest/present value discount (21,000 ) Present value of lease liabilities $ 158,000

Note 8 - Equity (Tables)

Note 8 - Equity (Tables)	12 Months Ended
Note 8 - Equity (Tables)	Dec. 31, 2021
Notes Tables
Share-Based Payment Arrangement, Option, Activity [Table Text Block]	Number of Weighted Average Exercise Weighted Average Remaining Life Options Price (Years) Outstanding, December 31, 2019 597,140 $ 2.94 5.0 Issued - - Exercised (68,000 ) 1.05 Forfeited (158,000 ) 4.76 Outstanding, December 31, 2020 371,140 $ 2.51 5.9 Issued 128,000 5.03 Exercised (68,000 ) 3.48 Forfeited - - Repurchased (50,840 ) 3.48 Outstanding, December 31, 2021 380,300 $ 3.44 6.2
Share-Based Payment Arrangement, Option, Exercise Price Range [Table Text Block]	Outstanding Exercisable Exercise Price Per share Total Number of Options Weighted Average Remaining Life (Years) Weighted Average Exercise Price Number of Vested Options Weighted Average Exercise Price $ 60.70 - 5.24 358,000 6.5 $ 2.25 314,000 $ 1.14 $ 5.25 - 36.09 22,300 1.8 $ 22.55 22,300 $ 22.55 380,300 6.2 $ 3.44 336,300 $ 2.56
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]	Outstanding Exercise Price Issuance Date Expiration Date Vesting 143,480 $ 1.15 11/13/18 11/13/23 Yes

Note 9 - Income Taxes (Tables)

Note 9 - Income Taxes (Tables)	12 Months Ended
Note 9 - Income Taxes (Tables)	Dec. 31, 2021
Notes Tables
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	December 31, 2021 2020 As Restated Net operating loss carryforward $ 3,209,000 $ 4,526,000 Allowances for sales returns, bad debt and inventory 155,000 92,000 Share based compensation 16,000 80,000 Other 202,000 178,000 Total deferred asset 3,582,000 4,876,000 Valuation allowance (537,000 ) (537,000 ) Net deferred tax asset $ 3,045,000 $ 4,339,000
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	December 31, 2021 2020 As Restated Federal statutory tax rate 21 % 21 % State tax, net of federal benefit - % - % 21 % 21 % Permanent differences (7 ) Valuation allowance (123 %) Effective tax rate 14 % (102 %)

Note 11 - Quarterly Financial_2

Note 11 - Quarterly Financial Data (Unaudited) (Tables)	12 Months Ended
Note 11 - Quarterly Financial Data (Unaudited) (Tables)	Dec. 31, 2021
Notes Tables
Condensed Balance Sheet [Table Text Block]	As Restated June 30, 2021 March 31, 2021 ASSETS: CURRENT ASSETS: Cash $ 8,425,000 $ 6,625,000 Accounts receivable, net of allowance of doubtful accounts, $ 59,000 60,000 1,250,000 1,580,000 Inventories, net of allowance for obsolescence of $ 28,000 25,000 5,094,000 5,143,000 Income tax receivable 40,000 40,000 Prepaid expenses and other current assets 228,000 22,000 Total current assets 15,037,000 13,410,000 Property and equipment, net 85,000 90,000 Right of use asset, net of amortization of $ 296,000 285,000 183,000 195,000 Intangibles, net of amortization of $ 10,000 0 212,000 225,000 Goodwill 358,000 - Deferred tax asset 3,615,000 4,014,000 TOTAL ASSETS $ 19,490,000 $ 17,934,000 LIABILITIES AND STOCKHOLDERS’ EQUITY: CURRENT LIABILITIES: Accounts payable $ 3,542,000 $ 3,410,000 Accrued expense and other liabilities 679,000 614,000 Product returns 326,000 304,000 Lease liability – current portion 53,000 52,000 Total current liabilities 4,600,000 4,380,000 Long-term lease liability, net of current portion 131,000 144,000 TOTAL LIABILITIES 4,731,000 4,524,000 STOCKHOLDERS’ EQUITY: Preferred stock, $ 0.01 10,000,000 none Common stock, $ .01 60,000,000 4,442,760 4,363,272 42,000 42,000 Treasury stock, 878,616 842,524 (2,050,000 ) (1,790,000 ) Additional paid-in capital 32,282,000 32,305,000 Accumulated deficit (15,515,000 ) (17,147,000 ) TOTAL STOCKHOLDERS’ EQUITY 14,759,000 13,410,000 TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY $ 19,490,000 $ 17,934,000
Condensed Income Statement [Table Text Block]	As Restated June 30, 2021 March 31, 2021 Three Months Ended Six Months Ended Three Months Ended Revenue $ 8,406,000 $ 14,005,000 $ 5,599,000 Cost of goods sold 4,725,000 7,529,000 2,804,000 Gross profit 3,681,000 6,476,000 2,795,000 OPERATING EXPENSES: General and administrative 917,000 1,774,000 857,000 Selling and marketing 716,000 1,385,000 669,000 Depreciation and amortization 15,000 23,000 8,000 Total operating expenses 1,648,000 3,182,000 1,534,000 OPERATING INCOME 2,033,000 3,294,000 $ 1,261,000 OTHER EXPENSES (INCOME) Interest income (5,000 ) (11,000 ) (6,000 ) Gain on settlement - (453,000 ) (453,000 ) Total other expenses (income) (5,000 ) (464,000 ) (459,000 ) PRE-TAX NET INCOME 2,038,000 3,758,000 1,720,000 PROVISION FOR INCOME TAXES 406,000 721,000 315,000 NET INCOME $ 1,632,000 $ 3,037,000 $ 1,405,000 NET INCOME PER SHARE Basic $ 0.37 $ 0.70 $ 0.33 Diluted $ 0.34 $ 0.64 $ 0.30 Basic weighted average common shares 4,392,000 4,349,540 4,306,604 Diluted weighted average common shares 4,779,520 4,756,276 4,698,664
Schedule of Stockholders Equity [Table Text Block]	As Restated For the Six Months Ended June 30, 2021 Common Stock Treasury Additional Paid- Accumulated Shares Amount Stock In capital Deficit Total Balance at December 31, 2020 4,243,272 $ 42,000 (1,790,000 ) $ 32,174,000 $ (18,552,000 ) $ 11,874,000 Repurchase of common stock (36,092 ) - (260,000 ) - - (260,000 ) Exercise of stock options 15,580 - - 54,000 - 54,000 Repurchase of options - - - (184,000 ) - (184,000 ) Stock-based compensation 200,000 - - 238,000 - 238,000 Net income - - - - 3,037,000 3,037,000 Balance at June 30, 2021 4,422,760 $ 42,000 (2,050,000 ) $ 32,282,000 $ (15,515,000 ) $ 14,759,000 As Restated For the Three Months Ended March 31, 2021 Common Stock Treasury Additional Paid- Accumulated Shares Amount Stock In capital Deficit Total Balance at December 31, 2020 4,243,272 $ 42,000 $ (1,790,000 ) $ 32,174,000 $ (18,552,000 ) $ 11,874,000 Stock-based compensation 120,000 - - 131,000 - 131,000 Net income - - - - 1,405,000 1,405,000 Balance at March 31, 2021 4,363,272 $ 42,000 $ (1,790,000 ) $ 32,305,000 $ (17,147,000 ) $ 13,410,000
Condensed Cash Flow Statement [Table Text Block]	As Restated June 30, 2021 March 31, 2021 Six months ended Three months ended Net income $ 3,037,000 $ 1,405,000 Adjustments to reconcile net income to net cash used in operating activities: Depreciation and amortization 23,000 8,000 Right of use asset amortization 24,000 14,000 Allowance for doubtful accounts 8,000 9,000 Allowance for inventory obsolescence (27,000 ) (31,000 ) Fair value of stock and options issued for services 238,000 131,000 Forgiveness of PPP loan (453,000 ) (453,000 ) Changes in operating assets and liabilities: Accounts receivable – trade 666,000 208,000 Inventories (1,490,000 ) (1,584,000 ) Deferred tax asset 724,000 325,000 Prepaid expense (176,000 ) 30,000 Accounts payable 296,000 164,000 Lease liability (24,000 ) (12,000 ) Accrued liabilities and other liabilities 171,000 106,000 Product returns (9,000 ) (31,000 ) Net cash provided by operating activities 3,008,000 289,000 Cash paid for acquisition (529,000 ) - Net cash provided by investing activities (529,000 ) - Proceeds from exercise of stock options 54,000 - Repurchases of common stock and options (444,000 ) - Net cash provided by (used in) financing activities (390,000 ) - CHANGE IN CASH 2,089,000 289,000 CASH, BEGINNING OF PERIOD 6,336,000 6,336,000 CASH, END OF PERIOD $ 8,425,000 $ 6,625,000
Balance Sheet Restatement Impact [Table Test Block]	June 30, 2021 As Previously Reported Restatement Impacts Restatement Reference As Restated ASSETS: CURRENT ASSETS Cash $ 8,425,000 $ - $ 8,425,000 Accounts receivable, net of allowance of doubtful accounts of $ 59,000 1,757,000 (507,000 ) (a) 1,250,000 Inventories, net of allowance for obsolescence of $28,000 4,834,000 260,000 (a) 5,094,000 Income tax receivable 40,000 - 40,000 Prepaid expenses and other current assets 228,000 - 228,000 Total current assets 15,284,000 (247,000 ) 15,037,000 Property and equipment, net 85,000 - 85,000 Right of use asset, net of amortization of $ 296,000 183,000 - 183,000 Intangibles, net of amortization of $ 10,000 212,000 - 212,000 Goodwill 358,000 - 358,000 Deferred tax asset 3,639,000 (24,000 ) (a) 3,615,000 TOTAL ASSETS $ 19,761,000 $ (271,000 ) $ 19,490,000 LIABILITIES AND STOCKHOLDERS’ EQUITY: CURRENT LIABILITIES: Accounts payable $ 3,542,000 $ - $ 3,542,000 Accrued expense and other liabilities 635,000 44,000 (b) 679,000 Product returns 326,000 - 326,000 Lease liability – current portion 53,000 - 53,000 Total current liabilities 4,556,000 44,000 4,600,000 Long-term lease liability, net of current portion 131,000 - 131,000 TOTAL LIABILITIES 4,687,000 44,000 4,731,000 STOCKHOLDERS’ EQUITY: Preferred stock, $0.01 10,000,000 none Common stock, $ .01 60,000,000 4,422,760 12,000 30,000 * 42,000 Treasury stock, 878,616 (2,050,000 ) - (2,050,000 ) Additional paid-in capital 32,312,000 (30,000 ) * 32,282,000 Accumulated deficit (15,200,000 ) (315,000 ) (a)(b) (15,515,000 ) TOTAL STOCKHOLDERS’ EQUITY 15,074,000 (315,000 ) 14,759,000 TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY $ 19,761,000 $ (271,000 ) $ 19,490,000 March 31, 2021 As Previously Reported Restatement Impacts Restatement Reference As Restated ASSETS: CURRENT ASSETS Cash $ 6,625,000 $ - $ 6,625,000 Accounts receivable, net of allowance of doubtful accounts of $ 60,000 2,372,000 (792,000 ) (a) 1,580,000 Inventories, net of allowance for obsolescence of $ 25,000 4,738,000 405,000 (a) 5,143,000 Income tax receivable 40,000 - 40,000 Prepaid expenses and other current assets 22,000 - 22,000 Total current assets 13,797,000 (387,000 ) 13,410,000 Property and equipment, net 90,000 - 90,000 Right of use asset, net of amortization of $285,000 and $272,000, respectively 195,000 - 195,000 Goodwill 225,000 - 225,000 Deferred tax asset 4,042,000 (28,000 ) (b) 4,014,000 TOTAL ASSETS $ 18,349,000 $ (415,000 ) $ 17,934,000 LIABILITIES AND STOCKHOLDERS' EQUITY: CURRENT LIABILITIES: Accounts payable $ 3,410,000 $ - $ 3,410,000 Accrued expense and other liabilities 590,000 24,000 (b) 614,000 Product returns 304,000 - 304,000 Lease liability - current portion 52,000 - 52,000 Total current liabilities 4,356,000 24,000 4,380,000 Long-term lease liability, net of current portion 144,000 144,000 TOTAL LIABILITIES 4,500,000 24,000 4,524,000 STOCKHOLDERS' EQUITY: Preferred stock, $ 0.01 10,000,000 none Common stock, $ .01 60,000,000 4,363,272 12,000 30,000 * 42,000 Treasury stock, 842,524 (1,790,000 ) - (1,790,000 ) Additional paid-in capital 32,335,000 (30,000 ) * 32,305,000 Accumulated deficit (16,708,000 ) (439,000 ) (a)(b) (17,147,000 ) TOTAL STOCKHOLDERS' EQUITY 13,849,000 (439,000 ) 13,410,000 TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY $ 18,349,000 $ (415,000 ) $ 17,934,000
Statement of Operations Restatement Impact [Table Text Block]	For the Six Months Ended June 30, 2021 As Previously Reported Restatement Impacts Restatement Reference As Restated Revenue $ 14,299,000 $ (294,000 ) (a)(b) $ 14,005,000 Cost of goods sold 7,661,000 (132,000 ) (a) 7,529,000 Gross profit 6,638,000 (162,000 ) 6,476,000 OPERATING EXPENSES: General and administrative 1,774,000 - 1,774,000 Selling and marketing 1,385,000 - 1,385,000 Depreciation and amortization 23,000 - 23,000 Total operating expenses 3,182,000 - 3,182,000 OPERATING INCOME (LOSS) 3,456,000 (162,000 ) 3,294,000 OTHER EXPENSES (INCOME) Interest expense (income) (11,000 ) - (11,000 ) Gain on debt forgiveness (453,000 ) - (453,000 ) Total other expenses (income) (464,000 ) - (464,000 ) PRE-TAX NET INCOME 3,920,000 (162,000 ) 3,758,000 PROVISION FOR INCOME TAXES 728,000 (7,000 ) (b) 721,000 NET INCOME $ 3,192,000 $ (155,000 ) (a)(b) $ 3,037,000 NET INCOME PER SHARE Basic $ 0.73 (0.03 ) $ 0.70 Diluted $ 0.67 (0.03 ) $ 0.64 Basic weighted average common shares 4,349,540 - 4,349,540 Diluted weighted average common shares 4,756,276 - 4,756,276 For the Three Months Ended June 30, 2021 As Previously Reported Restatement Impacts Restatement Reference As Restated Revenue $ 8,141,000 $ 265,000 (a)(b) $ 8,406,000 Cost of goods sold 4,580,000 145,000 (a) 4,725,000 Gross profit 3,561,000 120,000 3,681,000 OPERATING EXPENSES: General and administrative 917,000 - 917,000 Selling and marketing 716,000 - 716,000 Depreciation and amortization 15,000 - 15,000 Total operating expenses 1,648,000 - 1,648,000 OPERATING INCOME (LOSS) 1,913,000 120,000 2,033,000 OTHER EXPENSES (INCOME) Interest expense (income) (5,000 ) - (5,000 ) Total other expenses (income) (5,000 ) - (5,000 ) PRE-TAX NET INCOME 1,918,000 120,000 2,038,000 PROVISION FOR INCOME TAXES 410,000 (4,000 ) (b) 406,000 NET INCOME $ 1,508,000 $ 124,000 (a)(b) $ 1,632,000 NET INCOME PER SHARE Basic $ 0.34 0.03 $ 0.37 Diluted $ 0.32 0.02 $ 0.34 Basic weighted average common shares 4,392,000 - 4,392,000 Diluted weighted average common shares 4,779,520 - 4,779,520 For the Three Months Ended March 31, 2021 As Previously Reported Restatement Impacts Restatement Reference As Restated Revenue $ 6,158,000 $ (559,000 ) (a)(b) $ 5,599,000 Cost of goods sold 3,081,000 (277,000 ) (a) 2,804,000 Gross profit 3,077,000 (282,000 ) 2,795,000 OPERATING EXPENSES: General and administrative 857,000 - 857,000 Selling and marketing 669,000 - 669,000 Depreciation and amortization 8,000 - 8,000 Total operating expenses 1,534,000 - 1,534,000 OPERATING INCOME 1,543,000 (282,000 ) 1,261,000 OTHER EXPENSES (INCOME) Interest expense (income) (6,000 ) - (6,000 ) Gain on settlement - - - Gain on debt forgiveness (453,000 ) - (453,000 ) Total other expenses (income) (459,000 ) - (459,000 ) PRE-TAX NET INCOME 2,002,000 (282,000 ) 1,720,000 PROVISION FOR INCOME TAXES 318,000 (3,000 ) (b) 315,000 NET INCOME 1,684,000 (279,000 ) (a)(b) 1,405,000 NET INCOME PER SHARE Basic $ 0.39 (0.06 ) $ 0.33 Diluted $ 0.36 (0.03 ) $ 0.30 Basic weighted average common shares 4,306,604 - 4,306,604 Diluted weighted average common shares 4,698,664 - 4,698,664
Statement of Stockholders' Equity Restatement Impact [Table Text Block]	Additional Restatement Common Stock Treasury Paid-in Accumulated Reference Shares Amount Stock Capital Deficit Total SIX MONTHS ENDED JUNE 30, 2021 DECEMBER 31, 2020 (AS PREVIOUSLY REPORTED) 4,243,272 $ 12,000 $ (1,790,000 ) $ 32,204,000 $ (18,392,000 ) $ 12,034,000 Repurchase of common stock (36,092 ) - (260,000 ) - - (260,000 ) Exercise of stock options 15,580 - - 54,000 - 54,000 Repurchase of options - - - (184,000 ) - (184,000 ) Fair value of common stock and options issued for services 200,000 - - 238,000 - 238,000 Net income - - - - 3,192,000 3,192,000 JUNE 30, 2021 4,422,760 $ 12,000 $ (2,050,000 ) $ 32,312,000 $ (15,200,000 ) $ 15,074,000 SIX MONTHS ENDED JUNE 30, 2021 DECEMBER 31, 2020 (RESTATEMENT IMPACT) * - $ 30,000 $ - $ (30,000 ) $ (160,000 ) $ (160,000 ) Repurchase of common stock - - - - - - Exercise of stock options - - - - - - Repurchase of options - - - - - - Fair value of vested common shares and options issued for services - - - - - - Net income (a)(b) - - - - (155,000 ) (155,000 ) JUNE 30, 2021 - $ 30,000 $ - $ (30,000 ) $ (315,000 ) (315,000 ) SIX MONTHS ENDED JUNE 30, 2021 DECEMBER 31, 2020 (AS RESTATED) 4,243,272 $ 42,000 $ (1,790,000 ) $ 32,174,000 $ (18,552,000 ) $ 11,874,000 Repurchase of common stock (36,092 ) - (260,000 ) - - (260,000 ) Exercise of stock options 15,580 - - 54,000 - 54,000 Repurchase of options - - - (184,000 ) - (184,000 ) Fair value of vested common shares and options issued for services 200,000 - - 238,000 - 238,000 Net income - - - - 3,037,000 3,037,000 JUNE 30, 2021 4,422,760 $ 42,000 $ (2,050,000 ) $ 32,282,000 $ (15,515,000 ) $ 14,759,000 Additional Restatement Common Stock Treasury Paid-in Accumulated Reference Shares Amount Stock Capital Deficit Total THREE MONTHS ENDED MARCH 31, 2021 DECEMBER 31, 2020 (AS PREVIOUSLY REPORTED) 4,243,272 $ 12,000 $ (1,790,000 ) $ 32,204,000 $ (18,392,000 ) $ 12,034,000 Fair value of common stock and options issued for services 120,000 - - 131,000 - 131,000 Net income - - - - 1,684,000 1,684,000 MARCH 31, 2021 4,363,272 $ 12,000 $ (1,790,000 ) $ 32,335,000 $ (16,708,000 ) $ 13,849,000 THREE MONTHS ENDED JUNE 30, 2021 DECEMBER 31, 2020 (RESTATEMENT IMPACT) - $ 30,000 - (30,000 ) $ (160,000 ) $ (160,000 ) Fair value of vested common shares and options issued for services - - - - - - Net income (a)(b) - - - - (279,000 ) (279,000 ) MARCH 31, 2021 - $ 30,000 $ - $ (30,000 ) $ (439,000 ) $ (439,000 ) THREE MONTHS ENDED MARCH 31, 2021 DECEMBER 31, 2020 (AS RESTATED) 4,243,272 $ 42,000 $ (1,790,000 ) $ 32,174,000 $ (18,552,000 ) $ 11,874,000 Fair value of vested common shares and options issued for services 120,000 - - 131,000 - 131,000 Net income - - - - 1,405,000 1,405,000 MARCH 31, 2021 4,363,272 $ 42,000 $ (1,790,000 ) $ 32,305,000 (17,147,000 ) $ 13,410,000
Statement of Cash Flows Restatement Impact [Table Text Block]	Six months ended June 30, 2021 As Previously Reported Restatement Impact Restatement Reference As Restated CASH FLOWS FROM OPERATING ACTIVITIES: Net income $ 3,192,000 $ (155,000 ) (a) $ 3,037,000 Adjustments to reconcile net income to net cash used in operating activities: Depreciation and amortization 23,000 - 23,000 Right of use asset amortization 24,000 - 24,000 Allowance for doubtful accounts 8,000 - 8,000 Allowance for inventory obsolescence (27,000 ) - (27,000 ) Fair value of stock and options issued for services 238,000 - 238,000 Forgiveness of PPP loan (453,000 ) - (453,000 ) Changes in operating assets and liabilities: Accounts receivable - trade 406,000 260,000 (a) 666,000 Inventories (1,358,000 ) (132,000 ) (a) (1,490,000 ) Deferred tax asset 731,000 (7,000 ) (b) 724,000 Prepaid expense (176,000 ) - (176,000 ) Accounts payable 296,000 - 296,000 Lease liability (24,000 ) - (24,000 ) Accrued liabilities and other liabilities 137,000 35,000 (b) 172,000 Product returns (9,000 ) - (9,000 ) Net cash provided by operating activities 3,008,000 - 3,008,000 CASH FLOWS FROM INVESTING ACTIVITIES: Cash paid for acquisition (529,000 ) - (529,000 ) Net cash used in investing activities (529,000 ) - (529,000 ) CASH FLOWS FROM FINANCING ACTIVITIES: Proceeds from exercise of stock options 54,000 - 54,000 Repurchases of common stock and options (444,000 ) - (444,000 ) Net cash provided by (used in) financing activities (390,000 ) - (390,000 ) CHANGE IN CASH 2,089,000 - 2,089,000 CASH, BEGINNING OF PERIOD 6,336,000 - 6,336,000 CASH, END OF PERIOD $ 8,425,000 $ - $ 8,425,000 Three months ended March 31, 2021 As Previously Reported Restatement Impact Restatement Reference As Restated CASH FLOWS FROM OPERATING ACTIVITIES: Net income $ 1,684,000 $ (279,000 ) (a) $ 1,405,000 Adjustments to reconcile net income to net cash used in operating activities: Depreciation and amortization 8,000 - 8,000 Right of use asset amortization 14,000 - 14,000 Allowance for doubtful accounts 9,000 - 9,000 Allowance for inventory obsolescence (31,000 ) - (31,000 ) Fair value of stock and options issued for services 131,000 - 131,000 Forgiveness of PPP loan (453,000 ) - (453,000 ) Changes in operating assets and liabilities: Accounts receivable - trade (337,000 ) 545,000 (a) 208,000 Inventories (1,307,000 ) (277,000 ) (a) (1,584,000 ) Deferred tax asset 328,000 (3,000 ) (b) 325,000 Prepaid expense 30,000 - 30,000 Accounts payable 164,000 - 164,000 Lease liability (12,000 ) - (12,000 ) Accrued liabilities and other liabilities 92,000 15,000 (b) 107,000 Product returns (31,000 ) - (31,000 ) Net cash provided by operating activities 289,000 - 289,000 CASH FLOWS FROM INVESTING ACTIVITIES: Net cash provided by investing activities - - - CASH FLOWS FROM FINANCING ACTIVITIES: Net cash provided by (used in) financing activities - - - CHANGE IN CASH 289,000 - 289,000 CASH, BEGINNING OF PERIOD 6,336,000 - 6,336,000 CASH, END OF PERIOD $ 6,625,000 - $ 6,625,000

Note 1 - Description of Busin_3

Note 1 - Description of Business (Details Textual)					3 Months Ended				12 Months Ended
Note 1 - Description of Business (Details Textual)	Dec. 02, 2021 shares	Feb. 01, 2021 USD ($)	Apr. 27, 2020 USD ($)	Sep. 23, 2019 USD ($) $ / shares	Dec. 31, 2021 USD ($) $ / shares shares	Sep. 30, 2021 shares	Jun. 30, 2021 $ / shares shares	Mar. 31, 2021 $ / shares shares	Dec. 31, 2021 USD ($) $ / shares shares	Dec. 31, 2020 USD ($) $ / shares shares	Dec. 01, 2021 shares	Feb. 26, 2021 $ / shares shares	Nov. 06, 2019 USD ($)	Aug. 16, 2019 USD ($)
Preferred Stock, Par or Stated Value Per Share (in dollars per share)					$ 0.01		$ 0.01	$ 0.01	$ 0.01	$ 0.01
Common Stock, Par or Stated Value Per Share (in dollars per share)					$ 0.01		$ 0.01	$ 0.01	$ 0.01	$ 0.01
Stockholders' Equity Note, Stock Split, Conversion Ratio	4
Common Stock, Shares Authorized (in shares) \| shares	60,000,000				60,000,000		60,000,000	60,000,000	60,000,000	60,000,000	15,000,000
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)					$ 1.15				$ 1.15
Treasury Stock, Shares, Acquired (in shares) \| shares					0	0	36,092	0	36,092
Share-based Compensation Arrangement by Share-based Payment Award, Options, Repurchased (in shares) \| shares									50,840
Payments for Repurchase of Options \| $									$ 184,000
Proceeds from Issuance of Unsecured Debt \| $									0	$ 450,000
Accrual for Taxes Other than Income Taxes \| $					$ 45,000				$ 45,000
Paycheck Protection Program CARES Act [Member]
Proceeds from Issuance of Unsecured Debt \| $			$ 449,700
Share Repurchase Program [Member]
Stock Repurchase Program, Authorized Amount \| $		$ 5,000,000		$ 1,000,000									$ 2,500,000	$ 500,000
Stock Repurchase Program Expiration Period (Month)		24 months		24 months
Treasury Stock, Shares, Acquired (in shares) \| shares					0	0	36,092	0	36,092
Right to Purchase Series B Preferred Stock [Member]
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right (in shares) \| shares												0.001
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)												$ 100
Series A Preferred Stock [Member]
Preferred Stock, Par or Stated Value Per Share (in dollars per share)				$ 0.01
Series B Preferred Stock [Member]
Preferred Stock, Par or Stated Value Per Share (in dollars per share)												$ 0.01
Minimum [Member] \| iSatori Products [Member]
Number of Stores					17,000				17,000

Note 1 - Description of Busin_4

Note 1 - Description of Business - Shares Repurchased (Details) - USD ($)	3 Months Ended				12 Months Ended
	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2021
Total number of shares purchased (in shares)	0	0	36,092	0	36,092
Average price paid per share (in dollars per share)	$ 0	$ 0	$ 7.13	$ 0	$ 7.13
Share Repurchase Program [Member]
Total number of shares purchased (in shares)	0	0	36,092	0	36,092
Dollar value of shares that may yet be purchased	$ 3,169,917	$ 3,169,917	$ 3,169,917	$ 3,610,917	$ 3,169,917

Note 2 - Summary of Significa_3

Note 2 - Summary of Significant Accounting Policies (Details Textual) - USD ($)	3 Months Ended			6 Months Ended	12 Months Ended
	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Revenue from Contract with Customer, Including Assessed Tax	$ 8,406,000	$ 5,599,000		$ 14,005,000	$ 27,913,000	$ 22,111,000
Accounts Receivable, Allowance for Credit Loss, Ending Balance	59,000	60,000	$ 51,000	59,000	55,000	51,000
Contract with Customer, Refund Liability, Total			345,000		632,000	345,000
Inventory Valuation Reserves, Ending Balance	28,000	25,000	56,000	28,000	56,000	56,000
Income Tax Expense (Benefit), Total	$ 406,000	$ 315,000	(4,339,000)	$ 721,000	$ 1,298,000	(4,415,000)
Number of Operating Segments					1
GNC [Member]
Revenue from Contract with Customer, Including Assessed Tax					$ 19,772,000	15,833,000
Accounts Receivable, after Allowance for Credit Loss, Total			$ 1,892,000		$ 850,000	$ 1,892,000
GNC [Member] \| Customer Concentration Risk [Member] \| Revenue Benchmark [Member]
Concentration Risk, Percentage					71%
GNC [Member] \| Customer Concentration Risk [Member] \| Accounts Receivable [Member]
Concentration Risk, Percentage					74%	89%

Note 2 - Summary of Significa_4

Note 2 - Summary of Significant Accounting Policies - Property and Equipment Useful Life (Details)	12 Months Ended
	Dec. 31, 2021
Furniture and Fixtures [Member]
Property and equipment (Year)	3 years
Office Equipment [Member]
Property and equipment (Year)	3 years
Leasehold Improvements [Member]
Property and equipment (Year)	5 years

Note 2 - Summary of Significa_5

Note 2 - Summary of Significant Accounting Policies - Dilutive Shares Excluded From Calculation Diluted Earnings Per Share (Details) - shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Antidilutive Securities (in shares)	18,828	22,300
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities (in shares)	18,828	22,300

Note 3 - Business Combination_2

Note 3 - Business Combination (Details Textual) - Triple Impact Nutrition [Member] - USD ($)		3 Months Ended	9 Months Ended	12 Months Ended
	Apr. 07, 2021	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2021	Dec. 31, 2020	Jun. 30, 2021
Business Combination, Consideration Transferred, Total	$ 500,000
Business Combination, Consideration Transferred, Including Working Capital Adjustment	529,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets, Total	529,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities, Total	0
Business Combination, Acquisition Related Costs	$ 49,000	$ 19,000
Business Acquisition, Transaction Costs						$ 30,000
Business Combination, Pro Forma Information, Revenue of Acquiree since Acquisition Date, Actual			$ 897,000
Business Combination, Pro Forma Information, Gross Profit of Acquiree since Acquisition Date, Actual			$ 346,000
Amortization of Intangible Assets, Total				$ 31,000	$ 0

Note 3 - Business Combination -

Note 3 - Business Combination - Fair Value of Assets Assumed (Details) - USD ($)	Dec. 31, 2021	Jun. 30, 2021	Apr. 07, 2021	Mar. 31, 2021	Dec. 31, 2020
Accounts receivable			$ 48,000
Inventory			126,000
Intangibles			222,000
Goodwill	$ 358,000	$ 358,000	133,000	$ 225,000	$ 225,000
Fair value of assets acquired and consideration transferred			$ 529,000

Note 3 - Business Combination_3

Note 3 - Business Combination - Intangible Assets Acquired (Details)	Apr. 07, 2021 USD ($)
Intangibles	$ 222,000
Trademarks [Member]
Intangibles	60,000
Customer Relationships [Member]
Intangibles	$ 80,000
Intangibles, useful life (Year)	4 years
Formulations [Member]
Intangibles	$ 70,000
Intangibles, useful life (Year)	4 years
Website [Member]
Intangibles	$ 12,000
Intangibles, useful life (Year)	3 years

Note 4 - Inventories (Details T

Note 4 - Inventories (Details Textual) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Inventory, Finished Goods, Gross, Total	$ 5,908,000	$ 2,917,000

Note 4 - Inventories - Summary

Note 4 - Inventories - Summary of Inventory (Details) - USD ($)	Dec. 31, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020
Finished goods	$ 5,908,000			$ 2,917,000
Components	668,000			668,000
Allowance for obsolescence	(56,000)	$ (28,000)	$ (25,000)	(56,000)
Total	$ 6,520,000	$ 5,094,000	$ 5,143,000	$ 3,529,000

Note 5 - Property and Equipme_3

Note 5 - Property and Equipment (Details Textual) - USD ($)	12 Months Ended
Note 5 - Property and Equipment (Details Textual) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Depreciation, Total	$ 28,000	$ 38,000

Note 5 - Property and Equipme_4

Note 5 - Property and Equipment - Property and Equipment (Details) - USD ($)	Dec. 31, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020
Equipment	$ 902,000			$ 902,000
Accumulated depreciation	(832,000)			(804,000)
Total	$ 70,000	$ 85,000	$ 90,000	$ 98,000

Note 6 - Notes Payable (Details

Note 6 - Notes Payable (Details Textual) - USD ($)				12 Months Ended
Note 6 - Notes Payable (Details Textual) - USD ($)	Apr. 27, 2020	Mar. 20, 2020	Sep. 24, 2019	Dec. 31, 2021	Dec. 31, 2020
Proceeds from Issuance of Unsecured Debt				$ 0	$ 450,000
Paycheck Protection Program CARES Act [Member]
Proceeds from Issuance of Unsecured Debt	$ 449,700
Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity			$ 2,500,000
Proceeds from Lines of Credit, Total		$ 2,500,000
Revolving Credit Facility [Member] \| London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate			2.75%

Note 7 - Right of Use Assets _3

Note 7 - Right of Use Assets and Liabilities (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Jan. 01, 2019
Operating Lease, Right-of-Use Asset	$ 158,000	$ 183,000	$ 195,000	$ 208,000	$ 480,000
Lessee, Operating Lease, Discount Rate					9%
Operating Lease, Payments	50,000
Operating Lease, Liability, Total	158,000
Lessee, Operating Lease, Rent Expense	92,000
Operating Lease, Right-of-Use Asset, Accumulated Amortization	$ 322,000	$ 296,000	$ 285,000	$ 272,000
Minimum [Member]
Lessee, Operating Lease, Term of Contract (Month)	36 months
Operating Lease, Monthly Payments	$ 200
Maximum [Member]
Lessee, Operating Lease, Term of Contract (Month)	84 months
Operating Lease, Monthly Payments	$ 7,000

Note 7 - Right of Use Assets _4

Note 7 - Right of Use Assets and Liabilities - Lease Cost (Details)	12 Months Ended
	Dec. 31, 2021 USD ($)
Operating lease cost (included in general and administrative in the Company's unaudited and consolidated statement of operations)	$ 92,000
Cash paid for amounts included in the measurement of lease liabilities for 2021	$ 0
Weighted average remaining lease term - operating leases (in years) (Year)	2 years 9 months 18 days
Average discount rate - operating leases	9%

Note 7 - Right of Use Assets _5

Note 7 - Right of Use Assets and Liabilities - Supplemental Balance Sheet Information (Details) - USD ($)	Dec. 31, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Jan. 01, 2019
Long-term right-of-use assets	$ 158,000	$ 183,000	$ 195,000	$ 208,000	$ 480,000
Short-term operating lease liabilities	55,000	53,000	52,000	50,000
Long-term operating lease liabilities	103,000	$ 131,000	$ 144,000	$ 158,000
Total operating lease liabilities	$ 158,000

Note 7 - Right of Use Assets _6

Note 7 - Right of Use Assets and Liabilities - Maturity of Lease Liabilities (Details)	Dec. 31, 2021 USD ($)
2022	$ 67,000
2023	61,000
2024	51,000
Less: Imputed interest/present value discount	(21,000)
Present value of lease liabilities	$ 158,000

Note 8 - Equity (Details Textua

Note 8 - Equity (Details Textual)				1 Months Ended		3 Months Ended				12 Months Ended
Note 8 - Equity (Details Textual)	Dec. 02, 2021 shares	Feb. 01, 2021 USD ($)	Sep. 23, 2019 USD ($)	Feb. 28, 2021 USD ($) $ / shares shares	Jul. 31, 2018 USD ($) shares	Dec. 31, 2021 USD ($) $ / shares shares	Sep. 30, 2021 shares	Jun. 30, 2021 $ / shares shares	Mar. 31, 2021 $ / shares shares	Dec. 31, 2021 USD ($) $ / shares shares	Dec. 31, 2020 USD ($) $ / shares shares	Dec. 01, 2021 shares	Nov. 06, 2019 USD ($)	Aug. 16, 2019 USD ($)
Stockholders' Equity Note, Stock Split, Conversion Ratio	4
Common Stock, Shares Authorized (in shares)	60,000,000					60,000,000		60,000,000	60,000,000	60,000,000	60,000,000	15,000,000
Common Stock, Par or Stated Value Per Share (in dollars per share) \| $ / shares						$ 0.01		$ 0.01	$ 0.01	$ 0.01	$ 0.01
Common Stock, Shares, Issued, Total (in shares)						4,552,485		4,442,760	4,363,272	4,552,485	4,243,272
Share Price (in dollars per share) \| $ / shares						$ 16				$ 16
Treasury Stock, Shares, Acquired (in shares)						0	0	36,092	0	36,092
Share-based Compensation Arrangement by Share-based Payment Award, Options, Repurchased (in shares)										50,840
Payments for Repurchase of Options \| $										$ 184,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value \| $						$ 4,972,000				$ 4,972,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)										128,000	0
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in dollars per share) \| $ / shares										$ 5.03	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Fair Value \| $										$ 185,000
Share-based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount \| $						$ 85,000				$ 85,000
Class of Warrant or Right, Outstanding (in shares)						143,480				143,480
Warrants and Rights Outstanding \| $						$ 2,131,000				$ 2,131,000
Class of Warrant or Right, Issued During Period (in shares)										0	0
Class of Warrant or Right, Expired During Period (in shares)										0	0
Share Repurchase Program [Member]
Stock Repurchase Program, Authorized Amount \| $		$ 5,000,000	$ 1,000,000										$ 2,500,000	$ 500,000
Stock Repurchase Program Expiration Period (Month)		24 months	24 months
Treasury Stock, Shares, Acquired (in shares)						0	0	36,092	0	36,092
Restricted Stock [Member]
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total \| $						$ 0				$ 0
Share-Based Payment Arrangement, Option [Member]
Share-based Payment Arrangement, Expense \| $										$ 100,000	$ 29,000
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)										3 years
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Exercise Price (in dollars per share) \| $ / shares						$ 5.01				$ 5.01
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term (Year)										4 years
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate										40%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate										0%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate										1.19%
Share-Based Payment Arrangement, Option [Member] \| Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period (Year)										5 years
Share-Based Payment Arrangement, Option [Member] \| Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period (Year)										10 years
Share-Based Payment Arrangement, Option [Member] \| Share-Based Payment Arrangement, Tranche One [Member] \| Share-Based Payment Arrangement, Employee [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage										25%
Chief Executive Officer [Member] \| Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)					180,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value \| $					$ 105,000
Share-based Compensation Arrangement by Share-based Payment Award, Award Requisite Service Period (Year)					9 years
Chief Executive Officer [Member] \| Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)				160,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value \| $				$ 666,000
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total \| $						$ 317,000				$ 317,000
Share-based Payment Arrangement, Expense \| $										$ 349,000
Chief Executive Officer [Member] \| Restricted Stock Units (RSUs) [Member] \| Share-Based Payment Arrangement, Tranche One [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)				40,000
Share Price (in dollars per share) \| $ / shares				$ 7.50
Chief Executive Officer [Member] \| Restricted Stock Units (RSUs) [Member] \| Share-Based Payment Arrangement, Tranche Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)				40,000
Share Price (in dollars per share) \| $ / shares				$ 9
Chief Executive Officer [Member] \| Restricted Stock Units (RSUs) [Member] \| Share-Based Payment Arrangement, Tranche Three [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)				40,000
Share Price (in dollars per share) \| $ / shares				$ 10.50
Chief Executive Officer [Member] \| Restricted Stock Units (RSUs) [Member] \| Share-based Payment Arrangement, Tranche Four [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)				40,000
Share Price (in dollars per share) \| $ / shares				$ 12

Note 8 - Equity - Stock Option

Note 8 - Equity - Stock Option Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Outstanding, number of options (in shares)	371,140	597,140
Outstanding, weighted average exercise price (in dollars per share)	$ 2.51	$ 2.94
Outstanding, weighted average remaining life (Year)	6 years 2 months 12 days	5 years 10 months 24 days	5 years
Issued, number of options (in shares)	128,000	0
Issued, weighted average exercise price (in dollars per share)	$ 5.03	$ 0
Exercised, number of options (in shares)	(68,000)	(68,000)
Exercised, weighted average exercise price (in dollars per share)	$ 3.48	$ 1.05
Forfeited, number of options (in shares)	0	(158,000)
Forfeited, weighted average exercise price (in dollars per share)	$ 0	$ 4.76
Repurchased, number of options (in shares)	(50,840)
Repurchased, weighted average exercise price (in dollars per share)	$ 3.48
Outstanding, number of options (in shares)	380,300	371,140	597,140
Outstanding, weighted average exercise price (in dollars per share)	$ 3.44	$ 2.51	$ 2.94

Note 8 - Equity - Exercise Pric

Note 8 - Equity - Exercise Price Range (Details)	12 Months Ended
Note 8 - Equity - Exercise Price Range (Details)	Dec. 31, 2021 $ / shares shares
Total number of options (in shares) \| shares	380,300
Weighted average remaining life (Year)	6 years 2 months 12 days
Outstanding, weighted average exercise price (in dollars per share)	$ 3.44
Number of vested options (in shares) \| shares	336,300
Exercisable, weighted average exercise price (in dollars per share)	$ 2.56
Range One [Member]
Lower range limit (in dollars per share)	60.70
Upper range limit (in dollars per share)	$ 5.24
Total number of options (in shares) \| shares	358,000
Weighted average remaining life (Year)	6 years 6 months
Outstanding, weighted average exercise price (in dollars per share)	$ 2.25
Number of vested options (in shares) \| shares	314,000
Exercisable, weighted average exercise price (in dollars per share)	$ 1.14
Range Two [Member]
Lower range limit (in dollars per share)	5.25
Upper range limit (in dollars per share)	$ 36.09
Total number of options (in shares) \| shares	22,300
Weighted average remaining life (Year)	1 year 9 months 18 days
Outstanding, weighted average exercise price (in dollars per share)	$ 22.55
Number of vested options (in shares) \| shares	22,300
Exercisable, weighted average exercise price (in dollars per share)	$ 22.55

Note 8 - Equity - Warrants (Det

Note 8 - Equity - Warrants (Details)	Dec. 31, 2021 $ / shares shares
Exercise Price (in dollars per share) \| $ / shares	$ 1.15
Outstanding (in shares) \| shares	143,480

Note 9 - Income Taxes (Details

Note 9 - Income Taxes (Details Textual) - USD ($)	3 Months Ended			6 Months Ended	12 Months Ended
Note 9 - Income Taxes (Details Textual) - USD ($)	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Income Tax Expense (Benefit), Total	$ 406,000	$ 315,000	$ (4,339,000)	$ 721,000	$ 1,298,000	$ (4,415,000)
Income Tax Expense (Benefit), Continuing Operations, Adjustment of Deferred Tax (Asset) Liability						4,339,000
Unrecognized Tax Benefits, Ending Balance			0		0	0
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued, Total			0		$ 0	0
Open Tax Year					2017 2018 2019 2020 2021
Domestic Tax Authority [Member]
Operating Loss Carryforwards			$ 21,600,000		$ 15,300,000	$ 21,600,000
Domestic Tax Authority [Member] \| iSatori [Member]
Operating Loss Carryforwards					$ 2,557,000

Note 9 - Income Taxes - Deferre

Note 9 - Income Taxes - Deferred Tax Assets (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Net operating loss carryforward	$ 3,209,000	$ 4,526,000
Allowances for sales returns, bad debt and inventory	155,000	92,000
Share based compensation	16,000	80,000
Other	202,000	178,000
Total deferred asset	3,582,000	4,876,000
Valuation allowance	(537,000)	(537,000)
Net deferred tax asset	$ 3,045,000	$ 4,339,000

Note 9 - Income Taxes - Reconci

Note 9 - Income Taxes - Reconciliations of Federal Statutory Rate to Effective Income Tax Rate (Details)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Federal statutory tax rate	21%	21%
State tax, net of federal benefit	0%	0%
Effective Income Tax Rate Reconciliation, Federal and State Statutory Income Tax Rate	21%	21%
Permanent differences	(7.00%)
Valuation allowance		(123.00%)
Effective tax rate	14%	(102.00%)

Note 11 - Quarterly Financial_3

Note 11 - Quarterly Financial Data (Unaudited) (Details Textual)			1 Months Ended	3 Months Ended					6 Months Ended		12 Months Ended
		Dec. 02, 2021	Dec. 31, 2021 USD ($)	Jun. 30, 2021 USD ($)		Mar. 31, 2021 USD ($)		Dec. 31, 2020 USD ($)	Jun. 30, 2021 USD ($)		Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Accounts Receivable, after Allowance for Credit Loss, Current, Total			$ 945,000	$ 1,250,000		$ 1,580,000		$ 1,797,000	$ 1,250,000		$ 945,000	$ 1,797,000
Inventory, Net, Total			6,520,000	5,094,000		5,143,000		3,529,000	5,094,000		6,520,000	3,529,000
Retained Earnings (Accumulated Deficit), Total			(13,142,000)	(15,515,000)		(17,147,000)		(18,552,000)	(15,515,000)		(13,142,000)	(18,552,000)
Deferred Tax Assets, Net of Valuation Allowance, Total			3,045,000					4,339,000			3,045,000	4,339,000
Accrued Expense and Other Liabilities, Current			$ 491,000	679,000		614,000		498,000	679,000		491,000	498,000
Stockholders' Equity Note, Stock Split, Conversion Ratio		4
Net Income (Loss) Attributable to Parent, Total				1,632,000		1,405,000			3,037,000		5,410,000	8,825,000
Income Tax Expense (Benefit), Total				406,000		315,000		$ (4,339,000)	721,000		$ 1,298,000	$ (4,415,000)
Reverse Stock Split [Member]
Stockholders' Equity Note, Stock Split, Conversion Ratio			4									4
Revision of Prior Period, Adjustment [Member]
Accounts Receivable, after Allowance for Credit Loss, Current, Total				(507,000)	[1]	(792,000)	[2]		(507,000)	[1]
Inventory, Net, Total	[2]					405,000
Retained Earnings (Accumulated Deficit), Total				(315,000)	[1],[3]	(439,000)	[2],[4]		(315,000)	[1],[3]
Accrued Expense and Other Liabilities, Current				44,000	[3]	24,000	[4]		44,000	[3]
Net Income (Loss) Attributable to Parent, Total						(279,000)	[5],[6]		(155,000)	[7],[8]
Income Tax Expense (Benefit), Total						(3,000)	[5]		(7,000)	[7]
Revision of Prior Period, Adjustment [Member] \| Revenue Recognition [Member]
Accounts Receivable, after Allowance for Credit Loss, Current, Total				(507,000)					(507,000)
Inventory, Net, Total				260,000					260,000
Retained Earnings (Accumulated Deficit), Total				247,000					247,000
Revision of Prior Period, Error Correction, Adjustment [Member]
Retained Earnings (Accumulated Deficit), Total				68,000		52,000			68,000
Deferred Tax Assets, Net of Valuation Allowance, Total				24,000		28,000			24,000
Accrued Expense and Other Liabilities, Current				44,000		24,000			44,000
Revenues, Total				20,000		14,000			34,000
Net Income (Loss) Attributable to Parent, Total				16,000		11,000			27,000
Income Tax Expense (Benefit), Total				4,000		3,000			7,000
Revision of Prior Period Revenue Recognition [Member]
Accounts Receivable, after Allowance for Credit Loss, Current, Total						792,000
Inventory, Net, Total						405,000
Retained Earnings (Accumulated Deficit), Total						387,000
Revenues, Total				285,000		545,000			260,000
Cost of Revenue, Total				145,000		277,000			132,000
Net Income (Loss) Attributable to Parent, Total				$ 140,000		$ 268,000			$ 128,000

[1]Revenue Recognition – The correction of these misstatements resulted in a decrease to accounts receivable of $507,000, an increase to inventory of $260,000, and an increase to accumulated deficit of $247,000.[2]Revenue Recognition – The correction of these misstatements resulted in a decrease to accounts receivable of $792,000, an increase to inventory of $405,000, and an increase to accumulated deficit of $387,000.[3]Other adjustments – The correction of these misstatements resulted in a decrease to deferred tax asset of $24,000, an increase to accrued expense and other liabilities of $44,000, and an increase to accumulated deficit of $68,000.[4]Other adjustments – The correction of these misstatements resulted in a decrease to deferred tax asset of $28,000, an increase of $24,000 to accrued expenses and other liabilities and an increase to accumulated deficit of $52,000.[5]Other adjustments – The correction of these misstatements resulted in a decrease to revenue of $20,000 and a decrease to provision for income taxes of $4,000, and a decrease of $16,000 to net income[6]Revenue Recognition – The correction of these misstatements resulted in an increase to revenue of $285,000, an increase of cost of goods sold of $145,000, and an increase to net income of $140,000.[7]Other adjustments – The correction of these misstatements resulted in a decrease to revenue of $34,000 a decrease to provision for income taxes of $7,000, and a decrease to net income of $27,000.[8]Revenue Recognition – The correction of these misstatements resulted in a decrease to revenue of $260,000, a decrease of cost of goods sold of $132,000, and a decrease to net income of $128,000

Note 11 - Quarterly Financial_4

Note 11 - Quarterly Financial Data ( Unaudited) - Restated Balance Sheet (Details) - USD ($)	Dec. 31, 2021	Jun. 30, 2021		Apr. 07, 2021	Mar. 31, 2021		Dec. 31, 2020	Dec. 31, 2019	Jan. 01, 2019
CURRENT ASSETS:
Cash	$ 9,897,000	$ 8,425,000			$ 6,625,000		$ 6,336,000
Accounts receivable, net of allowance of doubtful accounts, $59,000 and $60,000, respectively	945,000	1,250,000			1,580,000		1,797,000
Inventories, net of allowance for obsolescence of $28,000 and $25,000, respectively	6,520,000	5,094,000			5,143,000		3,529,000
Income tax receivable	0	40,000			40,000		40,000
Prepaid expenses and other current assets	322,000	228,000			22,000		52,000
Total current assets	17,684,000	15,037,000			13,410,000		11,754,000
Property and equipment, net	70,000	85,000			90,000		98,000
Long-term right-of-use assets	158,000	183,000			195,000		208,000		$ 480,000
Intangibles, net of amortization of $10,000 and $0, respectively	192,000	212,000			225,000		0
Goodwill	358,000	358,000		$ 133,000	225,000		225,000
Deferred tax asset	3,045,000	3,615,000			4,014,000		4,339,000
TOTAL ASSETS	21,507,000	19,490,000			17,934,000		16,624,000
CURRENT LIABILITIES:
Accounts payable	2,880,000	3,542,000			3,410,000		3,246,000
Accrued expense and other liabilities	491,000	679,000			614,000		498,000
Product returns	632,000	326,000			304,000		345,000
Lease liability – current portion	55,000	53,000			52,000		50,000
Total current liabilities	4,058,000	4,600,000			4,380,000		4,139,000
Long-term lease liability, net of current portion	103,000	131,000			144,000		158,000
TOTAL LIABILITIES	4,161,000	4,731,000			4,524,000		4,750,000
STOCKHOLDERS’ EQUITY:
Preferred stock, $0.01 par value, 10,000,000 shares authorized, none outstanding, as of June 30, 2021 and March 31, 2021	0						0
Common stock, $.01 par value, 60,000,000 shares authorized; 4,442,760, and 4,363,272 issued and outstanding as of June 30, 2021 and March 31, 2021, respectively	46,000	42,000	[1]		42,000	[2]	42,000
Treasury stock, 878,616 and 842,524 shares as of June 30, 2021, and March 31, 2021, respectively	2,087,000	2,050,000			1,790,000		1,790,000
Additional paid-in capital	32,529,000	32,282,000	[1]		32,305,000	[2]	32,174,000
Accumulated deficit	(13,142,000)	(15,515,000)			(17,147,000)		(18,552,000)
TOTAL STOCKHOLDERS’ EQUITY	17,346,000	14,759,000			13,410,000		11,874,000	$ 3,071,000
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 21,507,000	$ 19,490,000			$ 17,934,000		$ 16,624,000

[1]Stock Split – Share values previously reported have been adjusted retroactively between Common stock and Additional paid-in capital to reflect the 4:1 forward stock split that occurred in December 2021.[2]Stock Split - Share values previously reported have been restated retroactively between Common stock and Additional paid-in capital to reflect the 4:1 forward stock split that occurred in December 2021.

Note 11 - Quarterly Financial_5

Note 11 - Quarterly Financial Data ( Unaudited) - Restated Balance Sheet (Details) (Parentheticals) - USD ($)	Dec. 31, 2021	Dec. 02, 2021	Dec. 01, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020
Accounts Receivable, Allowance for Credit Loss, Ending Balance	$ 55,000			$ 59,000	$ 60,000	$ 51,000
Allowance for obsolescence	56,000			28,000	25,000	56,000
Right of use asset amortization	322,000			296,000	285,000	272,000
Intangibles amortization	$ 30,000			$ 10,000	$ 0	$ 0
Preferred stock, par value (in dollars per share)	$ 0.01			$ 0.01	$ 0.01	$ 0.01
Preferred stock, shares authorized (in shares)	10,000,000			10,000,000	10,000,000	10,000,000
Preferred stock, shares outstanding (in shares)	0			0	0	0
Common stock, par value (in dollars per share)	$ 0.01			$ 0.01	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	60,000,000	60,000,000	15,000,000	60,000,000	60,000,000	60,000,000
Common stock, shares outstanding (in shares)	4,552,485			4,442,760	4,363,272	4,243,272
Common stock, shares issued (in shares)	4,552,485			4,442,760	4,363,272	4,243,272
Treasury stock, shares (in shares)	881,311			878,616	842,524	842,524

Note 11 - Quarterly Financial_6

Note 11 - Quarterly Financial Data (Unaudited) - Restated Statement of Operations (Details) - USD ($)	3 Months Ended			6 Months Ended	12 Months Ended
	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Revenue from Contract with Customer, Including Assessed Tax	$ 8,406,000	$ 5,599,000		$ 14,005,000	$ 27,913,000	$ 22,111,000
Cost of goods sold	4,725,000	2,804,000		7,529,000	15,409,000	12,574,000
Gross profit	3,681,000	2,795,000		6,476,000	12,504,000	9,537,000
OPERATING EXPENSES:
General and administrative	917,000	857,000		1,774,000	3,651,000	3,047,000
Selling and marketing	716,000	669,000		1,385,000	2,564,000	2,106,000
Depreciation and amortization	15,000	8,000		23,000	59,000	38,000
Total operating expenses	1,648,000	1,534,000		3,182,000	6,274,000	5,191,000
OPERATING INCOME	2,033,000	1,261,000		3,294,000	6,230,000	4,346,000
OTHER EXPENSES (INCOME)
Interest income	(5,000)	(6,000)		(11,000)	(25,000)	6,000
Gain on settlement	0	(453,000)		(453,000)	0	(70,000)
Total other expenses (income)	(5,000)	(459,000)		(464,000)	(478,000)	(64,000)
PRE-TAX NET INCOME	2,038,000	1,720,000		3,758,000	6,708,000	4,410,000
Income Tax Expense (Benefit), Total	406,000	315,000	$ (4,339,000)	721,000	1,298,000	(4,415,000)
NET INCOME	$ 1,632,000	$ 1,405,000		$ 3,037,000	$ 5,410,000	$ 8,825,000
NET INCOME PER SHARE
Basic (in dollars per share)	$ 0.37	$ 0.33		$ 0.70	$ 1.23	$ 2.08
Diluted (in dollars per share)	$ 0.34	$ 0.30		$ 0.64	$ 1.13	$ 1.94
Basic weighted average common shares (in shares)	4,392,000	4,306,604		4,349,540	4,406,614	4,232,828
Diluted weighted average common shares (in shares)	4,779,520	4,698,664		4,756,276	4,801,370	4,549,396

Note 11 - Quarterly Financial_7

Note 11 - Quarterly Financial Data (Unaudited) - Restated Statement of Stockholders' Equity (Details) - USD ($)	3 Months Ended		6 Months Ended	12 Months Ended
	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Balance	$ 13,410,000	$ 11,874,000	$ 11,874,000	$ 11,874,000	$ 3,071,000
Repurchase of common stock			(260,000)	$ (260,000)	$ (171,000)
Exercise of stock options (in shares)				68,000	68,000
Exercise of stock options			54,000	$ 54,000	$ 71,000
Repurchase of options			(184,000)	(184,000)
Stock-based compensation			238,000	452,000	63,000
Net income	1,632,000	1,405,000	3,037,000	5,410,000	8,825,000
Fair value of common stock issued for services		131,000			15,000
Balance	$ 14,759,000	$ 13,410,000	$ 14,759,000	$ 17,346,000	$ 11,874,000
Common Stock Outstanding [Member]
Balance (in shares)		4,243,272	4,243,272	4,243,272	1,054,516
Repurchase of common stock (in shares)			(36,092)
Exercise of stock options (in shares)			15,580	65,305	17,000
Stock-based compensation (in shares)			200,000	280,000
Balance (in shares)	4,422,760		4,422,760	4,552,485	4,243,272
Common Stock [Member]
Balance (in shares)	4,363,272	4,243,272	4,243,272	4,243,272
Balance	$ 42,000	$ 42,000	$ 42,000	$ 42,000	$ 12,000
Repurchase of common stock			0	0	0
Exercise of stock options			0	1,000
Repurchase of options			0	0
Stock-based compensation (in shares)		120,000
Stock-based compensation			0	3,000	0
Net income		$ 0	0	0	$ 0
Fair value of common stock issued for services		$ 0
Balance (in shares)		4,363,272			4,243,272
Balance	42,000	$ 42,000	42,000	46,000	$ 42,000
Treasury Stock [Member]
Balance	(1,790,000)	(1,790,000)	(1,790,000)	(1,790,000)	(1,619,000)
Repurchase of common stock			(260,000)	(260,000)	(171,000)
Exercise of stock options			0	(37,000)	0
Stock-based compensation			0	0	0
Net income		0
Fair value of common stock issued for services		0
Balance	(2,050,000)	(1,790,000)	(2,050,000)	(2,087,000)	(1,790,000)
Additional Paid-in Capital [Member]
Balance	32,305,000	32,174,000	32,174,000	32,174,000	32,055,000
Repurchase of common stock			0	0	0
Exercise of stock options			54,000	90,000	71,000
Repurchase of options			(184,000)	(184,000)
Stock-based compensation			238,000	449,000	63,000
Net income		0	0	0	0
Fair value of common stock issued for services		131,000			15,000
Balance	32,282,000	32,305,000	32,282,000	32,529,000	32,174,000
Retained Earnings [Member]
Balance	(17,147,000)	(18,552,000)	(18,552,000)	(18,552,000)	(27,377,000)
Repurchase of common stock			0	0	0
Exercise of stock options			0	0	0
Repurchase of options			0	0
Stock-based compensation			0	0	0
Net income		1,405,000	3,037,000	5,410,000	8,825,000
Fair value of common stock issued for services		0			0
Balance	$ (15,515,000)	$ (17,147,000)	$ (15,515,000)	$ (13,142,000)	$ (18,552,000)

Note 11 - Quarterly Financial_8

Note 11 - Quarterly Financial Data (Unaudited) - Restated Statement of Cash Flows (Details) - USD ($)	3 Months Ended		6 Months Ended	12 Months Ended
	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Net Income (Loss) Attributable to Parent, Total	$ 1,632,000	$ 1,405,000	$ 3,037,000	$ 5,410,000	$ 8,825,000
Adjustments to reconcile net income to net cash used in operating activities:
Depreciation and amortization	15,000	8,000	23,000	59,000	38,000
Right of use asset amortization		14,000	24,000
Allowance for doubtful accounts		9,000	8,000	4,000	25,000
Allowance for inventory obsolescence		(31,000)	(27,000)	0	(74,000)
Fair value of stock and options issued for services		131,000	238,000	452,000	78,000
Forgiveness of PPP loan, including accrued interest		(453,000)	(453,000)	(453,000)	0
Changes in operating assets and liabilities:
Accounts receivable – trade		208,000	666,000	974,000	(104,000)
Inventories		(1,584,000)	(1,490,000)	(2,945,000)	(97,000)
Deferred tax asset		325,000	724,000	1,294,000	(4,339,000)
Prepaid expense		30,000	(176,000)	(270,000)	20,000
Accounts payable		164,000	296,000	(366,000)	1,228,000
Lease liability		(12,000)	(24,000)	(50,000)	0
Accrued liabilities and other liabilities		106,000	171,000	(6,000)	72,000
Product returns		(31,000)	(9,000)	287,000	79,000
Net cash provided by operating activities		289,000	3,008,000	4,480,000	5,721,000
Cash paid for acquisition		0	(529,000)	(529,000)	0
Net cash used in investing activities		0	(529,000)	(529,000)	0
Proceeds from exercise of stock options		0	54,000	54,000	71,000
Repurchases of common stock and options		0	(444,000)	(444,000)	(171,000)
Net cash provided by (used in) financing activities		0	(390,000)	(390,000)	350,000
CHANGE IN CASH		289,000	2,089,000	3,561,000	6,071,000
CASH, BEGINNING OF PERIOD	6,625,000	6,336,000	6,336,000	6,336,000	265,000
CASH, END OF PERIOD	$ 8,425,000	$ 6,625,000	$ 8,425,000	$ 9,897,000	$ 6,336,000

Note 11 - Quarterly Financial_9

Note 11 - Quarterly Financial Data (Unaudited) - Balance Sheet Restatement Impact (Details) - USD ($)		Dec. 31, 2021	Jun. 30, 2021		Apr. 07, 2021	Mar. 31, 2021		Dec. 31, 2020		Dec. 31, 2019	Jan. 01, 2019
Cash		$ 9,897,000	$ 8,425,000			$ 6,625,000		$ 6,336,000
Accounts receivable, net of allowance of doubtful accounts, $59,000 and $60,000, respectively		945,000	1,250,000			1,580,000		1,797,000
Inventories, net of allowance for obsolescence of $28,000 and $25,000, respectively		6,520,000	5,094,000			5,143,000		3,529,000
Income tax receivable		0	40,000			40,000		40,000
Prepaid expenses and other current assets		322,000	228,000			22,000		52,000
Total current assets		17,684,000	15,037,000			13,410,000		11,754,000
Property and equipment, net		70,000	85,000			90,000		98,000
Long-term right-of-use assets		158,000	183,000			195,000		208,000			$ 480,000
Intangibles, net of amortization of $10,000 and $0, respectively		192,000	212,000			225,000		0
Goodwill		358,000	358,000		$ 133,000	225,000		225,000
Deferred tax asset		3,045,000	3,615,000			4,014,000		4,339,000
TOTAL ASSETS		21,507,000	19,490,000			17,934,000		16,624,000
CURRENT LIABILITIES:
Accounts payable		2,880,000	3,542,000			3,410,000		3,246,000
Accrued expense and other liabilities		491,000	679,000			614,000		498,000
Product returns		632,000	326,000			304,000		345,000
Lease liability – current portion		55,000	53,000			52,000		50,000
Total current liabilities		4,058,000	4,600,000			4,380,000		4,139,000
Long-term lease liability, net of current portion		103,000	131,000			144,000		158,000
TOTAL LIABILITIES		4,161,000	4,731,000			4,524,000		4,750,000
STOCKHOLDERS’ EQUITY:
Preferred stock, $0.01 par value, 10,000,000 shares authorized, none outstanding, as of June 30, 2021 and March 31, 2021		0						0
Common stock, $.01 par value, 60,000,000 shares authorized; 4,442,760, and 4,363,272 issued and outstanding as of June 30, 2021 and March 31, 2021, respectively		46,000	42,000	[1]		42,000	[2]	42,000
Treasury stock, 878,616 and 842,524 shares as of June 30, 2021, and March 31, 2021, respectively		2,087,000	2,050,000			1,790,000		1,790,000
Additional paid-in capital		32,529,000	32,282,000	[1]		32,305,000	[2]	32,174,000
Accumulated deficit		(13,142,000)	(15,515,000)			(17,147,000)		(18,552,000)
TOTAL STOCKHOLDERS’ EQUITY		17,346,000	14,759,000			13,410,000		11,874,000		$ 3,071,000
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY		21,507,000	19,490,000			17,934,000		16,624,000
Cash		9,897,000	8,425,000			6,625,000		6,336,000
Accounts receivable, net of allowance of doubtful accounts, $59,000 and $60,000, respectively		945,000	1,250,000			1,580,000		1,797,000
Inventories, net of allowance for obsolescence of $28,000 and $25,000, respectively		6,520,000	5,094,000			5,143,000		3,529,000
Income tax receivable		0	40,000			40,000		40,000
Prepaid expenses and other current assets		322,000	228,000			22,000		52,000
Total current assets		17,684,000	15,037,000			13,410,000		11,754,000
Property and equipment, net		70,000	85,000			90,000		98,000
Long-term right-of-use assets		158,000	183,000			195,000		208,000			$ 480,000
Goodwill		358,000	358,000		$ 133,000	225,000		225,000
Deferred tax asset		3,045,000	3,615,000			4,014,000		4,339,000
TOTAL ASSETS		$ 21,507,000	19,490,000			17,934,000		16,624,000
SBA CARES Act Paycheck Protection Program [Member]
Inventories, net of allowance for obsolescence of $28,000 and $25,000, respectively			5,094,000
STOCKHOLDERS’ EQUITY:
Inventories, net of allowance for obsolescence of $28,000 and $25,000, respectively			5,094,000
Previously Reported [Member]
Cash			8,425,000			6,625,000
Accounts receivable, net of allowance of doubtful accounts, $59,000 and $60,000, respectively			1,757,000			2,372,000
Inventories, net of allowance for obsolescence of $28,000 and $25,000, respectively						4,738,000
Income tax receivable			40,000			40,000
Prepaid expenses and other current assets			228,000			22,000
Total current assets			15,284,000			13,797,000
Property and equipment, net			85,000			90,000
Long-term right-of-use assets			183,000			195,000
Intangibles, net of amortization of $10,000 and $0, respectively			212,000
Goodwill			358,000			225,000
Deferred tax asset			3,639,000			4,042,000
TOTAL ASSETS			19,761,000			18,349,000
CURRENT LIABILITIES:
Accounts payable			3,542,000			3,410,000
Accrued expense and other liabilities			635,000			590,000
Product returns			326,000			304,000
Lease liability – current portion			53,000			52,000
Total current liabilities			4,556,000			4,356,000
Long-term lease liability, net of current portion			131,000			144,000
TOTAL LIABILITIES			4,687,000			4,500,000
STOCKHOLDERS’ EQUITY:
Common stock, $.01 par value, 60,000,000 shares authorized; 4,442,760, and 4,363,272 issued and outstanding as of June 30, 2021 and March 31, 2021, respectively			12,000	[1]		12,000	[2]
Treasury stock, 878,616 and 842,524 shares as of June 30, 2021, and March 31, 2021, respectively			2,050,000			1,790,000
Additional paid-in capital			32,312,000	[1]		32,335,000	[2]
Accumulated deficit			(15,200,000)			(16,708,000)
TOTAL STOCKHOLDERS’ EQUITY			15,074,000			13,849,000		12,034,000
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY			19,761,000			18,349,000
Cash			8,425,000			6,625,000
Accounts receivable, net of allowance of doubtful accounts, $59,000 and $60,000, respectively			1,757,000			2,372,000
Inventories, net of allowance for obsolescence of $28,000 and $25,000, respectively						4,738,000
Income tax receivable			40,000			40,000
Prepaid expenses and other current assets			228,000			22,000
Total current assets			15,284,000			13,797,000
Property and equipment, net			85,000			90,000
Long-term right-of-use assets			183,000			195,000
Goodwill			358,000			225,000
Deferred tax asset			3,639,000			4,042,000
TOTAL ASSETS			19,761,000			18,349,000
Previously Reported [Member] \| SBA CARES Act Paycheck Protection Program [Member]
Inventories, net of allowance for obsolescence of $28,000 and $25,000, respectively			4,834,000
STOCKHOLDERS’ EQUITY:
Inventories, net of allowance for obsolescence of $28,000 and $25,000, respectively			4,834,000
Revision of Prior Period, Adjustment [Member]
Cash			0			0
Accounts receivable, net of allowance of doubtful accounts, $59,000 and $60,000, respectively			(507,000)	[3]		(792,000)	[4]
Inventories, net of allowance for obsolescence of $28,000 and $25,000, respectively	[4]					405,000
Income tax receivable			0			0
Prepaid expenses and other current assets			0			0
Total current assets			(247,000)			(387,000)
Property and equipment, net			0			0
Long-term right-of-use assets			0			0
Intangibles, net of amortization of $10,000 and $0, respectively			0
Goodwill			0			0
Deferred tax asset			(24,000)	[3]		(28,000)	[5]
TOTAL ASSETS			(271,000)			(415,000)
CURRENT LIABILITIES:
Accounts payable			0			0
Accrued expense and other liabilities			44,000	[6]		24,000	[5]
Product returns			0			0
Lease liability – current portion			0			0
Total current liabilities			44,000			24,000
Long-term lease liability, net of current portion			0
TOTAL LIABILITIES			44,000			24,000
STOCKHOLDERS’ EQUITY:
Common stock, $.01 par value, 60,000,000 shares authorized; 4,442,760, and 4,363,272 issued and outstanding as of June 30, 2021 and March 31, 2021, respectively	[1]		30,000
Treasury stock, 878,616 and 842,524 shares as of June 30, 2021, and March 31, 2021, respectively			0
Additional paid-in capital			(30,000)	[1]		(30,000)	[2]
Accumulated deficit			(315,000)	[3],[6]		(439,000)	[4],[5]
TOTAL STOCKHOLDERS’ EQUITY			(315,000)			(439,000)		$ (160,000)	[7]
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY			(271,000)			(415,000)
Cash			0			0
Accounts receivable, net of allowance of doubtful accounts, $59,000 and $60,000, respectively			(507,000)	[3]		(792,000)	[4]
Inventories, net of allowance for obsolescence of $28,000 and $25,000, respectively	[4]					405,000
Income tax receivable			0			0
Prepaid expenses and other current assets			0			0
Total current assets			(247,000)			(387,000)
Property and equipment, net			0			0
Long-term right-of-use assets			0			0
Goodwill			0			0
Deferred tax asset			(24,000)	[3]		(28,000)	[5]
TOTAL ASSETS			(271,000)			$ (415,000)
Revision of Prior Period, Adjustment [Member] \| SBA CARES Act Paycheck Protection Program [Member]
Inventories, net of allowance for obsolescence of $28,000 and $25,000, respectively	[3]		260,000
STOCKHOLDERS’ EQUITY:
Inventories, net of allowance for obsolescence of $28,000 and $25,000, respectively	[3]		$ 260,000

[1]Stock Split – Share values previously reported have been adjusted retroactively between Common stock and Additional paid-in capital to reflect the 4:1 forward stock split that occurred in December 2021.[2]Stock Split - Share values previously reported have been restated retroactively between Common stock and Additional paid-in capital to reflect the 4:1 forward stock split that occurred in December 2021.[3]Revenue Recognition – The correction of these misstatements resulted in a decrease to accounts receivable of $507,000, an increase to inventory of $260,000, and an increase to accumulated deficit of $247,000.[4]Revenue Recognition – The correction of these misstatements resulted in a decrease to accounts receivable of $792,000, an increase to inventory of $405,000, and an increase to accumulated deficit of $387,000.[5]Other adjustments – The correction of these misstatements resulted in a decrease to deferred tax asset of $28,000, an increase of $24,000 to accrued expenses and other liabilities and an increase to accumulated deficit of $52,000.[6]Other adjustments – The correction of these misstatements resulted in a decrease to deferred tax asset of $24,000, an increase to accrued expense and other liabilities of $44,000, and an increase to accumulated deficit of $68,000.[7]Stock Split - Share values previously reported have been restated retroactively between Common stock and Additional paid-in capital to reflect the 4:1 forward stock split that occurred in December 2021.

Note 11 - Quarterly Financia_10

Note 11 - Quarterly Financial Data (Unaudited) - Balance Sheet Restatement Impact (Details) (Parentheticals) - USD ($)	Dec. 31, 2021	Dec. 02, 2021	Dec. 01, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020
Accounts Receivable, Allowance for Credit Loss, Ending Balance	$ 55,000			$ 59,000	$ 60,000	$ 51,000
Allowance for obsolescence	56,000			28,000	25,000	56,000
Right of use asset amortization	322,000			296,000	285,000	272,000
Intangibles amortization	$ 30,000			$ 10,000	$ 0	$ 0
Preferred stock, par value (in dollars per share)	$ 0.01			$ 0.01	$ 0.01	$ 0.01
Preferred stock, shares authorized (in shares)	10,000,000			10,000,000	10,000,000	10,000,000
Preferred stock, shares outstanding (in shares)	0			0	0	0
Common stock, par value (in dollars per share)	$ 0.01			$ 0.01	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	60,000,000	60,000,000	15,000,000	60,000,000	60,000,000	60,000,000
Common stock, shares outstanding (in shares)	4,552,485			4,442,760	4,363,272	4,243,272
Common stock, shares issued (in shares)	4,552,485			4,442,760	4,363,272	4,243,272
Treasury stock, shares (in shares)	881,311			878,616	842,524	842,524
Restated [Member]
Common stock, par value (in dollars per share)				$ 0.01	$ 0.01
Common stock, shares authorized (in shares)				60,000,000	60,000,000
Common stock, shares outstanding (in shares)				4,422,760	4,363,272
Common stock, shares issued (in shares)				4,422,760	4,363,272

Note 11 - Quarterly Financia_11

Note 11 - Quarterly Financial Data (Unaudited) - Statement of Operations Restatement Impact (Details) - USD ($)		3 Months Ended					6 Months Ended		12 Months Ended
		Jun. 30, 2021		Mar. 31, 2021		Dec. 31, 2020	Jun. 30, 2021		Dec. 31, 2021	Dec. 31, 2020
Revenue		$ 8,406,000		$ 5,599,000			$ 14,005,000		$ 27,913,000	$ 22,111,000
Cost of goods sold		4,725,000		2,804,000			7,529,000		15,409,000	12,574,000
Gross profit		3,681,000		2,795,000			6,476,000		12,504,000	9,537,000
OPERATING EXPENSES:
General and administrative		917,000		857,000			1,774,000		3,651,000	3,047,000
Selling and marketing		716,000		669,000			1,385,000		2,564,000	2,106,000
Depreciation and amortization		15,000		8,000			23,000		59,000	38,000
Total operating expenses		1,648,000		1,534,000			3,182,000		6,274,000	5,191,000
OPERATING INCOME (LOSS)		2,033,000		1,261,000			3,294,000		6,230,000	4,346,000
OTHER EXPENSES (INCOME)
Interest expense (income)		(5,000)		(6,000)			(11,000)		(25,000)	6,000
Forgiveness of PPP loan, including accrued interest				(453,000)			(453,000)		(453,000)	0
Total other expenses (income)		(5,000)		(459,000)			(464,000)		(478,000)	(64,000)
PRE-TAX NET INCOME		2,038,000		1,720,000			3,758,000		6,708,000	4,410,000
PROVISION FOR INCOME TAXES		406,000		315,000		$ (4,339,000)	721,000		1,298,000	(4,415,000)
Net income		1,632,000		1,405,000			3,037,000		5,410,000	8,825,000
Total other expenses (income)		$ 0		$ (453,000)			$ (453,000)		$ 0	$ (70,000)
NET INCOME PER SHARE
Basic (in dollars per share)		$ 0.37		$ 0.33			$ 0.70		$ 1.23	$ 2.08
Diluted (in dollars per share)		$ 0.34		$ 0.30			$ 0.64		$ 1.13	$ 1.94
Basic weighted average common shares (in shares)		4,392,000		4,306,604			4,349,540		4,406,614	4,232,828
Diluted weighted average common shares (in shares)		4,779,520		4,698,664			4,756,276		4,801,370	4,549,396
Revenue		$ 8,406,000		$ 5,599,000			$ 14,005,000		$ 27,913,000	$ 22,111,000
Cost of goods sold		4,725,000		2,804,000			7,529,000		15,409,000	12,574,000
Gross profit		3,681,000		2,795,000			6,476,000		$ 12,504,000	$ 9,537,000
Previously Reported [Member]
Revenue		8,141,000		6,158,000			14,299,000
Cost of goods sold		4,580,000		3,081,000			7,661,000
Gross profit		3,561,000		3,077,000			6,638,000
OPERATING EXPENSES:
General and administrative		917,000		857,000			1,774,000
Selling and marketing		716,000		669,000			1,385,000
Depreciation and amortization		15,000		8,000			23,000
Total operating expenses		1,648,000		1,534,000			3,182,000
OPERATING INCOME (LOSS)		1,913,000		1,543,000			3,456,000
OTHER EXPENSES (INCOME)
Interest expense (income)		(5,000)		(6,000)			(11,000)
Forgiveness of PPP loan, including accrued interest		1,918,000		(453,000)			(453,000)
Total other expenses (income)		410,000		(459,000)			(464,000)
PRE-TAX NET INCOME		1,508,000		2,002,000			3,920,000
PROVISION FOR INCOME TAXES				318,000			728,000
Net income				1,684,000			$ 3,192,000
Total other expenses (income)		$ (5,000)		$ 0
NET INCOME PER SHARE
Basic (in dollars per share)	[1]	$ 0.34		$ 0.39			$ 0.73
Diluted (in dollars per share)	[1]	$ 0.32		$ 0.36			$ 0.67
Basic weighted average common shares (in shares)		4,392,000		4,306,604			4,349,540
Diluted weighted average common shares (in shares)		4,779,520		4,698,664			4,756,276
Revenue		$ 8,141,000		$ 6,158,000			$ 14,299,000
Cost of goods sold		4,580,000		3,081,000			7,661,000
Gross profit		3,561,000		3,077,000			6,638,000
Revision of Prior Period, Adjustment [Member]
Revenue		265,000	[2],[3]	(559,000)	[4],[5]		(294,000)	[2],[3]
Cost of goods sold		145,000	[3]	(277,000)	[5]		(132,000)	[3]
Gross profit		120,000		(282,000)			(162,000)
OPERATING EXPENSES:
General and administrative		0		0			0
Selling and marketing		0		0			0
Depreciation and amortization		0		0			0
Total operating expenses		0		0			0
OPERATING INCOME (LOSS)		120,000		(282,000)			(162,000)
OTHER EXPENSES (INCOME)
Interest expense (income)		0		0			0
Forgiveness of PPP loan, including accrued interest		120,000		0			0
Total other expenses (income)		(4,000)		0			0
PRE-TAX NET INCOME		124,000		(282,000)			(162,000)
PROVISION FOR INCOME TAXES				(3,000)	[4]		(7,000)	[2]
Net income				(279,000)	[4],[5]		$ (155,000)	[2],[3]
Total other expenses (income)		$ 0		$ 0
NET INCOME PER SHARE
Basic (in dollars per share)	[1]	$ 0.03		$ (0.06)			$ (0.03)
Diluted (in dollars per share)	[1]	$ 0.02		$ (0.03)			$ (0.03)
Basic weighted average common shares (in shares)		0		0			0
Diluted weighted average common shares (in shares)		0		0			0
Revenue		$ 265,000	[2],[3]	$ (559,000)	[4],[5]		$ (294,000)	[2],[3]
Cost of goods sold		145,000	[3]	(277,000)	[5]		(132,000)	[3]
Gross profit		120,000		(282,000)			(162,000)
Restated [Member]
Revenue		8,406,000		5,599,000			14,005,000
Cost of goods sold		4,725,000		2,804,000			7,529,000
Gross profit		3,681,000		2,795,000			6,476,000
OPERATING EXPENSES:
General and administrative		917,000		857,000			1,774,000
Selling and marketing		716,000		669,000			1,385,000
Depreciation and amortization		15,000		8,000			23,000
Total operating expenses		1,648,000		1,534,000			3,182,000
OPERATING INCOME (LOSS)		2,033,000		1,261,000			3,294,000
OTHER EXPENSES (INCOME)
Interest expense (income)		(5,000)		(6,000)			(11,000)
Forgiveness of PPP loan, including accrued interest		2,038,000		(453,000)			(453,000)
Total other expenses (income)		406,000		(459,000)			(464,000)
PRE-TAX NET INCOME		1,632,000		1,720,000			3,758,000
PROVISION FOR INCOME TAXES				315,000			721,000
Net income				1,405,000			$ 3,037,000
Total other expenses (income)		$ (5,000)		$ 0
NET INCOME PER SHARE
Basic (in dollars per share)	[1]	$ 0.37		$ 0.33			$ 0.70
Diluted (in dollars per share)	[1]	$ 0.34		$ 0.30			$ 0.64
Basic weighted average common shares (in shares)		4,392,000		4,306,604			4,349,540
Diluted weighted average common shares (in shares)		4,779,520		4,698,664			4,756,276
Revenue		$ 8,406,000		$ 5,599,000			$ 14,005,000
Cost of goods sold		4,725,000		2,804,000			7,529,000
Gross profit		$ 3,681,000		$ 2,795,000			$ 6,476,000

[1]Net income per share values previously reported have been adjusted to reflect the 4:1 forward split that occurred in December 2021.[2]Other adjustments – The correction of these misstatements resulted in a decrease to revenue of $34,000 a decrease to provision for income taxes of $7,000, and a decrease to net income of $27,000.[3]Revenue Recognition – The correction of these misstatements resulted in a decrease to revenue of $260,000, a decrease of cost of goods sold of $132,000, and a decrease to net income of $128,000[4]Other adjustments – The correction of these misstatements resulted in a decrease to revenue of $20,000 and a decrease to provision for income taxes of $4,000, and a decrease of $16,000 to net income[5]Revenue Recognition – The correction of these misstatements resulted in an increase to revenue of $285,000, an increase of cost of goods sold of $145,000, and an increase to net income of $140,000.

Note 11 - Quarterly Financia_12

Note 11 - Quarterly Financial Data (Unaudited) - Statement of Stockholders' Equity Restatement Impact (Details) - USD ($)	3 Months Ended					6 Months Ended		12 Months Ended
	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021		Jun. 30, 2021		Dec. 31, 2021		Dec. 31, 2020
Balance		$ 14,759,000	$ 13,410,000	$ 11,874,000		$ 11,874,000		$ 11,874,000		$ 3,071,000
Repurchase of common stock (in shares)	0	0	(36,092)	0				(36,092)
Repurchase of common stock						(260,000)		$ (260,000)		$ (171,000)
Exercise of stock options (in shares)								68,000		68,000
Exercise of stock options						54,000		$ 54,000		$ 71,000
Repurchase of options						(184,000)		(184,000)
Fair value of common stock issued for services				$ 131,000						15,000
Net income			$ 1,632,000	1,405,000		3,037,000		5,410,000		8,825,000
Balance	$ 17,346,000		$ 14,759,000	$ 13,410,000		$ 14,759,000		$ 17,346,000		$ 11,874,000
Common Stock Outstanding [Member]
Balance (in shares)		4,422,760		4,243,272		4,243,272		4,243,272		1,054,516
Repurchase of common stock (in shares)						(36,092)		(36,092)		(11,900)
Exercise of stock options (in shares)						15,580		65,305		17,000
Fair value of common stock issued for services (in shares)						200,000				1,202
Balance (in shares)	4,552,485		4,422,760			4,422,760		4,552,485		4,243,272
Common Stock [Member]
Balance (in shares)			4,363,272	4,243,272		4,243,272		4,243,272
Balance		$ 42,000	$ 42,000	$ 42,000		$ 42,000		$ 42,000		$ 12,000
Repurchase of common stock						0		0		0
Exercise of stock options						0		1,000
Repurchase of options						0		0
Fair value of common stock issued for services (in shares)				120,000
Fair value of common stock issued for services				$ 0
Net income				$ 0		0		0		$ 0
Balance (in shares)				4,363,272						4,243,272
Balance	$ 46,000		42,000	$ 42,000		42,000		46,000		$ 42,000
Treasury Stock [Member]
Balance		(2,050,000)	(1,790,000)	(1,790,000)		(1,790,000)		(1,790,000)		(1,619,000)
Repurchase of common stock						(260,000)		(260,000)		(171,000)
Exercise of stock options						0		(37,000)		0
Fair value of common stock issued for services				0
Net income				0
Balance	(2,087,000)		(2,050,000)	(1,790,000)		(2,050,000)		(2,087,000)		(1,790,000)
Additional Paid-in Capital [Member]
Balance		32,282,000	32,305,000	32,174,000		32,174,000		32,174,000		32,055,000
Repurchase of common stock						0		0		0
Exercise of stock options						54,000		90,000		71,000
Repurchase of options						(184,000)		(184,000)
Fair value of common stock issued for services				131,000						15,000
Net income				0		0		0		0
Balance	32,529,000		32,282,000	32,305,000		32,282,000		32,529,000		32,174,000
Retained Earnings [Member]
Balance		(15,515,000)	(17,147,000)	(18,552,000)		(18,552,000)		(18,552,000)		(27,377,000)
Repurchase of common stock						0		0		0
Exercise of stock options						0		0		0
Repurchase of options						0		0
Fair value of common stock issued for services				0						0
Net income				1,405,000		3,037,000		5,410,000		8,825,000
Balance	$ (13,142,000)		(15,515,000)	(17,147,000)		(15,515,000)		(13,142,000)		(18,552,000)
Previously Reported [Member]
Balance		$ 15,074,000	13,849,000	12,034,000		12,034,000		$ 12,034,000
Repurchase of common stock						(260,000)
Exercise of stock options						54,000
Repurchase of options						(184,000)
Fair value of common stock issued for services				131,000		238,000
Net income				1,684,000		3,192,000
Balance			$ 15,074,000	$ 13,849,000		$ 15,074,000				$ 12,034,000
Previously Reported [Member] \| Common Stock Outstanding [Member]
Balance (in shares)		4,422,760		4,243,272		4,243,272		4,243,272
Repurchase of common stock (in shares)						(36,092)
Exercise of stock options (in shares)						15,580
Fair value of common stock issued for services (in shares)						200,000
Balance (in shares)			4,422,760			4,422,760				4,243,272
Previously Reported [Member] \| Common Stock [Member]
Balance (in shares)			4,363,272	4,243,272		4,243,272		4,243,272
Balance		$ 12,000	$ 12,000	$ 12,000		$ 12,000		$ 12,000
Repurchase of common stock						0
Exercise of stock options						0
Repurchase of options						0
Fair value of common stock issued for services (in shares)				120,000
Fair value of common stock issued for services				$ 0		0
Net income				$ 0		0
Balance (in shares)				4,363,272						4,243,272
Balance			12,000	$ 12,000		12,000				$ 12,000
Previously Reported [Member] \| Treasury Stock [Member]
Balance		(2,050,000)	(1,790,000)	(1,790,000)		(1,790,000)		(1,790,000)
Repurchase of common stock						(260,000)
Exercise of stock options						0
Repurchase of options						0
Fair value of common stock issued for services				0		0
Net income				0		0
Balance			(2,050,000)	(1,790,000)		(2,050,000)				(1,790,000)
Previously Reported [Member] \| Additional Paid-in Capital [Member]
Balance		32,312,000	32,335,000	32,204,000		32,204,000		32,204,000
Repurchase of common stock						0
Exercise of stock options						54,000
Repurchase of options						(184,000)
Fair value of common stock issued for services				131,000		238,000
Net income				0		0
Balance			32,312,000	32,335,000		32,312,000				32,204,000
Previously Reported [Member] \| Retained Earnings [Member]
Balance		(15,200,000)	(16,708,000)	(18,392,000)		(18,392,000)		(18,392,000)
Repurchase of common stock						0
Exercise of stock options						0
Repurchase of options						0
Fair value of common stock issued for services				0		0
Net income				1,684,000		3,192,000
Balance			(15,200,000)	(16,708,000)		(15,200,000)				(18,392,000)
Revision of Prior Period, Adjustment [Member]
Balance		$ (315,000)	(439,000)	(160,000)	[1]	(160,000)	[1]	$ (160,000)	[1]
Repurchase of common stock						0
Exercise of stock options						0
Repurchase of options						0
Fair value of common stock issued for services				0		0
Net income				(279,000)	[2],[3]	(155,000)	[4],[5]
Balance			$ (315,000)	$ (439,000)		$ (315,000)				$ (160,000)	[1]
Revision of Prior Period, Adjustment [Member] \| Common Stock Outstanding [Member]
Balance (in shares)		0		0		0		0
Repurchase of common stock (in shares)						0
Exercise of stock options (in shares)						0
Balance (in shares)			0			0				0
Revision of Prior Period, Adjustment [Member] \| Common Stock [Member]
Balance (in shares)			0	0		0		0
Balance		$ 30,000	$ 30,000	$ 30,000	[1]	$ 30,000	[1]	$ 30,000	[1]
Repurchase of common stock						0
Exercise of stock options						0
Repurchase of options						0
Fair value of common stock issued for services (in shares)				0
Fair value of common stock issued for services				$ 0		0
Net income				$ 0		0
Balance (in shares)				0						0
Balance			30,000	$ 30,000		30,000				$ 30,000	[1]
Revision of Prior Period, Adjustment [Member] \| Treasury Stock [Member]
Balance		0	0	0	[1]	0	[1]	0	[1]
Repurchase of common stock						0
Exercise of stock options						0
Repurchase of options						0
Fair value of common stock issued for services				0		0
Net income				0		0
Balance			0	0		0				0	[1]
Revision of Prior Period, Adjustment [Member] \| Additional Paid-in Capital [Member]
Balance		(30,000)	(30,000)	(30,000)	[1]	(30,000)	[1]	(30,000)	[1]
Repurchase of common stock						0
Exercise of stock options						0
Repurchase of options						0
Fair value of common stock issued for services				0		0
Net income				0		0
Balance			(30,000)	(30,000)		(30,000)				(30,000)	[1]
Revision of Prior Period, Adjustment [Member] \| Retained Earnings [Member]
Balance		(315,000)	(439,000)	(160,000)	[1]	(160,000)	[1]	(160,000)	[1]
Repurchase of common stock						0
Exercise of stock options						0
Repurchase of options						0
Fair value of common stock issued for services				0		0
Net income				(279,000)		(155,000)
Balance			(315,000)	(439,000)		(315,000)				(160,000)	[1]
Restated [Member]
Balance		14,759,000	13,410,000	11,874,000		11,874,000		11,874,000
Repurchase of common stock						(260,000)
Exercise of stock options						54,000
Repurchase of options						(184,000)
Fair value of common stock issued for services				131,000
Net income				1,405,000		3,037,000
Fair value of vested common shares and options issued for services						238,000
Balance			14,759,000	13,410,000		14,759,000				11,874,000
Restated [Member] \| Common Stock [Member]
Balance		42,000		42,000		42,000		42,000
Repurchase of common stock						0
Exercise of stock options						0
Repurchase of options						0
Net income						0
Fair value of vested common shares and options issued for services						0
Balance			42,000			42,000				42,000
Restated [Member] \| Treasury Stock [Member]
Balance		(2,050,000)		(1,790,000)		(1,790,000)		(1,790,000)
Repurchase of common stock						(260,000)
Exercise of stock options						0
Repurchase of options						0
Net income						0
Fair value of vested common shares and options issued for services						0
Balance			(2,050,000)			(2,050,000)				(1,790,000)
Restated [Member] \| Additional Paid-in Capital [Member]
Balance		32,282,000		32,174,000		32,174,000		32,174,000
Repurchase of common stock						0
Exercise of stock options						54,000
Repurchase of options						(184,000)
Net income						0
Fair value of vested common shares and options issued for services						238,000
Balance			32,282,000			32,282,000				32,174,000
Restated [Member] \| Retained Earnings [Member]
Balance		$ (15,515,000)		$ (18,552,000)		(18,552,000)		$ (18,552,000)
Repurchase of common stock						0
Exercise of stock options						0
Repurchase of options						0
Net income						3,037,000
Fair value of vested common shares and options issued for services						0
Balance			$ (15,515,000)			$ (15,515,000)				$ (18,552,000)

[1]Stock Split - Share values previously reported have been restated retroactively between Common stock and Additional paid-in capital to reflect the 4:1 forward stock split that occurred in December 2021.[2]Other adjustments – The correction of these misstatements resulted in a decrease to revenue of $20,000 and a decrease to provision for income taxes of $4,000, and a decrease of $16,000 to net income[3]Revenue Recognition – The correction of these misstatements resulted in an increase to revenue of $285,000, an increase of cost of goods sold of $145,000, and an increase to net income of $140,000.[4]Other adjustments – The correction of these misstatements resulted in a decrease to revenue of $34,000 a decrease to provision for income taxes of $7,000, and a decrease to net income of $27,000.[5]Revenue Recognition – The correction of these misstatements resulted in a decrease to revenue of $260,000, a decrease of cost of goods sold of $132,000, and a decrease to net income of $128,000

Note 11 - Quarterly Financia_13

Note 11 - Quarterly Financial Data (Unaudited) - Statement of Cash Flows Restatement Impact (Details) - USD ($)	3 Months Ended			6 Months Ended		12 Months Ended
	Jun. 30, 2021	Mar. 31, 2021		Jun. 30, 2021		Dec. 31, 2021	Dec. 31, 2020
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 1,632,000	$ 1,405,000		$ 3,037,000		$ 5,410,000	$ 8,825,000
Adjustments to reconcile net income to net cash used in operating activities:
Depreciation and amortization						59,000	38,000
Right of use asset amortization		14,000		24,000
Allowance for doubtful accounts		9,000		8,000		4,000	25,000
Allowance for inventory obsolescence		(31,000)		(27,000)		0	(74,000)
Fair value of stock and options issued for services		131,000		238,000		452,000	78,000
Forgiveness of PPP loan		(453,000)		(453,000)		(453,000)	0
Changes in operating assets and liabilities:
Accounts receivable - trade		208,000		666,000		974,000	(104,000)
Inventories		(1,584,000)		(1,490,000)		(2,945,000)	(97,000)
Deferred tax asset		325,000		724,000		1,294,000	(4,339,000)
Prepaid expense		30,000		(176,000)		(270,000)	20,000
Accounts payable		164,000		296,000		(366,000)	1,228,000
Lease liability		(12,000)		(24,000)		(50,000)	0
Accrued liabilities and other liabilities		106,000		171,000		(6,000)	72,000
Product returns		(31,000)		(9,000)		287,000	79,000
Net cash provided by operating activities		289,000		3,008,000		4,480,000	5,721,000
CASH FLOWS FROM INVESTING ACTIVITIES:
Cash paid for acquisition		0		(529,000)		(529,000)	0
Net cash used in investing activities		0		(529,000)		(529,000)	0
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from exercise of stock options		0		54,000		54,000	71,000
Repurchases of common stock and options		0		(444,000)		(444,000)	(171,000)
Net cash provided by (used in) financing activities		0		(390,000)		(390,000)	350,000
CHANGE IN CASH		289,000		2,089,000		3,561,000	6,071,000
CASH, BEGINNING OF PERIOD	6,625,000	6,336,000		6,336,000		6,336,000	265,000
CASH, END OF PERIOD	8,425,000	6,625,000		8,425,000		9,897,000	6,336,000
Previously Reported [Member]
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income		1,684,000		3,192,000
Adjustments to reconcile net income to net cash used in operating activities:
Depreciation and amortization		8,000		23,000
Right of use asset amortization		14,000		24,000
Allowance for doubtful accounts		9,000		8,000
Allowance for inventory obsolescence		(31,000)		(27,000)
Fair value of stock and options issued for services		131,000		238,000
Forgiveness of PPP loan	1,918,000	(453,000)		(453,000)
Changes in operating assets and liabilities:
Accounts receivable - trade		(337,000)		406,000
Inventories		(1,307,000)		(1,358,000)
Deferred tax asset		328,000		731,000
Prepaid expense		30,000		(176,000)
Accounts payable		164,000		296,000
Lease liability		(12,000)		(24,000)
Accrued liabilities and other liabilities		92,000		137,000
Product returns		(31,000)		(9,000)
Net cash provided by operating activities		289,000		3,008,000
CASH FLOWS FROM INVESTING ACTIVITIES:
Cash paid for acquisition				(529,000)
Net cash used in investing activities		0		(529,000)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from exercise of stock options				54,000
Repurchases of common stock and options				(444,000)
Net cash provided by (used in) financing activities		0		(390,000)
CHANGE IN CASH		289,000		2,089,000
CASH, BEGINNING OF PERIOD	6,625,000	6,336,000		6,336,000		6,336,000
CASH, END OF PERIOD	8,425,000	6,625,000		8,425,000			6,336,000
Revision of Prior Period, Adjustment [Member]
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income		(279,000)	[1],[2]	(155,000)	[3],[4]
Adjustments to reconcile net income to net cash used in operating activities:
Depreciation and amortization		0		0
Right of use asset amortization		0		0
Allowance for doubtful accounts		0		0
Allowance for inventory obsolescence		0		0
Fair value of stock and options issued for services		0		0
Forgiveness of PPP loan	120,000	0		0
Changes in operating assets and liabilities:
Accounts receivable - trade		545,000		260,000
Inventories		(277,000)		(132,000)
Deferred tax asset		(3,000)		(7,000)
Prepaid expense		0		0
Accounts payable		0		0
Lease liability		0		0
Accrued liabilities and other liabilities		15,000		35,000
Product returns		0		0
Net cash provided by operating activities		0		0
CASH FLOWS FROM INVESTING ACTIVITIES:
Cash paid for acquisition				0
Net cash used in investing activities		0		0
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from exercise of stock options				0
Repurchases of common stock and options				0
Net cash provided by (used in) financing activities		0		0
CHANGE IN CASH		0		0
CASH, BEGINNING OF PERIOD	0	0		0		0
CASH, END OF PERIOD	0	0		0			0
Restated [Member]
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income		1,405,000		3,037,000
Adjustments to reconcile net income to net cash used in operating activities:
Depreciation and amortization		8,000		23,000
Right of use asset amortization		14,000		24,000
Allowance for doubtful accounts		9,000		8,000
Allowance for inventory obsolescence		(31,000)		(27,000)
Fair value of stock and options issued for services		131,000		238,000
Forgiveness of PPP loan	2,038,000	(453,000)		(453,000)
Changes in operating assets and liabilities:
Accounts receivable - trade		208,000		666,000
Inventories		(1,584,000)		(1,490,000)
Deferred tax asset		325,000		724,000
Prepaid expense		30,000		(176,000)
Accounts payable		164,000		296,000
Lease liability		(12,000)		(24,000)
Accrued liabilities and other liabilities		107,000		172,000
Product returns		(31,000)		(9,000)
Net cash provided by operating activities		289,000		3,008,000
CASH FLOWS FROM INVESTING ACTIVITIES:
Cash paid for acquisition				(529,000)
Net cash used in investing activities		0		(529,000)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from exercise of stock options				54,000
Repurchases of common stock and options				(444,000)
Net cash provided by (used in) financing activities		0		(390,000)
CHANGE IN CASH		289,000		2,089,000
CASH, BEGINNING OF PERIOD	6,625,000	6,336,000		6,336,000		$ 6,336,000
CASH, END OF PERIOD	$ 8,425,000	$ 6,625,000		$ 8,425,000			$ 6,336,000

[1]Other adjustments – The correction of these misstatements resulted in a decrease to revenue of $20,000 and a decrease to provision for income taxes of $4,000, and a decrease of $16,000 to net income[2]Revenue Recognition – The correction of these misstatements resulted in an increase to revenue of $285,000, an increase of cost of goods sold of $145,000, and an increase to net income of $140,000.[3]Other adjustments – The correction of these misstatements resulted in a decrease to revenue of $34,000 a decrease to provision for income taxes of $7,000, and a decrease to net income of $27,000.[4]Revenue Recognition – The correction of these misstatements resulted in a decrease to revenue of $260,000, a decrease of cost of goods sold of $132,000, and a decrease to net income of $128,000