Crawford United (CRAWA) 10-K 21 Mar 23 2022 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2022	Feb. 18, 2023	Jun. 30, 2022
Document Information [Line Items]
Entity Central Index Key	0000047307
Entity Registrant Name	CRAWFORD UNITED Corp
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2022
Document Transition Report	false
Entity File Number	000-000147
Entity Incorporation, State or Country Code	OH
Entity Tax Identification Number	34-0288470
Entity Address, Address Line One	10514 Dupont Avenue
Entity Address, City or Town	Cleveland
Entity Address, State or Province	OH
Entity Address, Postal Zip Code	44108
City Area Code	216
Local Phone Number	243-2614
Title of 12(g) Security	Class A Common Shares, without par value
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
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			$ 21,124,527
Auditor Name	Meaden & Moore, Ltd.
Auditor Location	Cleveland, Ohio
Auditor Firm ID	314
Common Class B [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		731,848
Common Class A [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		2,773,875

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2022	Dec. 31, 2021
CURRENT ASSETS:
Cash and cash equivalents	$ 1,247,627	$ 1,494,415
Accounts receivable less allowance for doubtful accounts	21,884,807	18,387,744
Contract assets	3,284,301	2,111,057
Inventory less allowance for obsolete inventory	20,176,142	16,585,437
Investments	657,971	1,518,244
Refundable tax asset	0	1,316,595
Prepaid expenses and other current assets	1,522,516	1,112,068
Total Current Assets	48,773,364	42,525,560
Property, plant and equipment, net	15,213,443	15,609,202
Operating right of use assets, net	9,524,280	8,998,776
OTHER ASSETS:
Goodwill	16,231,938	14,404,618
Intangibles, net of accumulated amortization	9,492,560	9,336,564
Other non-current assets	362,489	88,591
Total Non-Current Other Assets	26,086,987	23,829,773
Total Assets	99,598,074	90,963,311
CURRENT LIABILITIES:
Notes payable - current	1,303,972	2,946,885
Bank debt - current	222,222	1,444,444
Leases payable	1,705,224	1,241,681
Accounts payable	14,017,973	11,460,364
Unearned revenue	4,354,868	2,881,535
Contingent liability – short term	0	750,000
Accrued income taxes	1,239,289	0
Accrued expenses	3,224,188	3,136,690
Total Current Liabilities	26,067,736	23,861,599
LONG-TERM LIABILITIES:
Bank debt	19,224,318	16,175,436
Leases payable	8,060,152	7,985,628
Contingent liability – long term	0	750,000
Deferred income taxes	1,384,558	3,275,370
Total Long-Term Liabilities	30,515,433	32,461,811
STOCKHOLDERS' EQUITY
Contributed capital	1,741,901	1,741,901
Treasury shares, at cost	(2,125,252)	(1,981,113)
Retained earnings	34,581,171	28,019,768
Total Stockholders' Equity	43,014,905	34,639,901
Total Liabilities and Stockholders' Equity	99,598,074	90,963,311
Common Class A [Member]
STOCKHOLDERS' EQUITY
Common stock	7,351,563	5,393,823
Common Class B [Member]
STOCKHOLDERS' EQUITY
Common stock	1,465,522	1,465,522
Notes Payable Excluding Paycheck Protection Program Cares Act [Member]
LONG-TERM LIABILITIES:
Notes Payable, Noncurrent	$ 1,846,405	$ 4,275,377

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - shares	Dec. 31, 2022	Dec. 31, 2021
Common Class A [Member]
Common stock, shares authorized (in shares)	10,000,000	10,000,000
Common stock, shares issued (in shares)	2,791,449	2,720,787
Treasury shares, issued (in shares)	47,412	41,844
Common Class B [Member]
Common stock, shares authorized (in shares)	2,500,000	2,500,000
Common stock, shares issued (in shares)	914,283	914,283
Treasury shares, issued (in shares)	182,435	182,435

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Total sales	$ 127,754,927	$ 104,162,227
Cost of Sales	100,722,146	82,249,762
Gross Profit	27,032,781	21,912,465
Operating Expenses:
Selling, general and administrative expenses	18,499,309	14,922,213
Operating Income	8,533,472	6,990,252
Other (Income) and Expenses:
Interest charges	1,138,224	881,741
PPP loan forgiveness	0	(1,453,837)
Unrealized loss on investments	860,273	188,615
Realized gain on investments	0	(152,761)
Other (income) expense, net	(1,197,218)	163,552
Total Other (Income) and Expenses	801,279	(372,690)
Income before Provision for Income Taxes	7,732,194	7,362,942
Provision for Income Taxes:
Current	2,629,560	1,183,145
Deferred	(1,458,769)	526,499
Total Provision for Income Taxes	1,170,791	1,709,644
Net Income	$ 6,561,403	$ 5,653,298
Net Income per Common Share - Basic (in dollars per share)	$ 1.89	$ 1.66
Net Income per Common Share - Diluted (in dollars per share)	$ 1.89	$ 1.66
Weighted Average Shares of Common Stock Outstanding – Basic (in shares)	3,462,868	3,405,061
Weighted Average Shares of Common Stock Outstanding - Diluted (in shares)	3,462,868	3,405,061

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity - USD ($)	Common Stock [Member] Common Class A [Member]	Common Stock [Member] Common Class B [Member]	Treasury Stock [Member] Common Class A [Member]	Treasury Stock [Member] Common Class B [Member]	Treasury Stock [Member]	Common Stock Outstanding [Member] Common Class A [Member]	Common Stock Outstanding [Member] Common Class B [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2020	$ 3,896,705	$ 1,465,522			$ (1,938,052)			$ 1,741,901	$ 22,366,470	$ 27,532,546
Share-based compensation expense	46,725	0			0			0	0	46,725
Stock awards to Directors and Officers	382,619	0			0			0	0	382,619
Stock option exercise	8,774	0			0			0	0	8,774
Acquisition	1,059,000	0			0			0	0	1,059,000
Repurchase of shares	0	0			(43,061)			0	0	(43,061)
Net income	0	0			0			0	5,653,298	5,653,298
Balance at Dec. 31, 2021	$ 5,393,823	$ 1,465,522			(1,981,113)			1,741,901	28,019,768	$ 34,639,901
Balance (in shares) at Dec. 31, 2020	2,595,087	954,283	39,467	182,435		2,555,620	771,848
Stock Awards to Directors and Officers (in shares)	23,700	0	0	0		23,700	0
Stock option exercise (in shares)	2,000	0	0	0		2,000	0			2,000
Acquisition (in shares)	60,000	0	0	0		60,000	0
Stock conversion (in shares)	40,000	40,000	0	0		40,000	40,000
Stock conversion (in shares)	(40,000)	(40,000)	0	0		(40,000)	(40,000)
Share repurchase (in shares)	0	0	2,377	0		2,377	0
Share repurchase (in shares)	0	0	(2,377)	0		(2,377)	0
Balance (in shares) at Dec. 31, 2021	2,720,787	914,283	41,844	182,435		2,678,943	731,848
Share-based compensation expense	$ 75,728	$ 0			0			0	0	$ 75,728
Stock awards to Directors and Officers	882,000	0			0			0	0	882,000
Acquisition	1,000,012	0			0			0	0	1,000,012
Repurchase of shares	0	0			(144,139)			0	0	(144,139)
Net income	0	0			0			0	6,561,403	6,561,403
Balance at Dec. 31, 2022	$ 7,351,563	$ 1,465,522			$ (2,125,252)			$ 1,741,901	$ 34,581,171	$ 43,014,905
Stock Awards to Directors and Officers (in shares)	32,200	0	0	0		32,200	0
Stock option exercise (in shares)										0
Acquisition (in shares)	38,462	0	0	0		38,462	0
Share repurchase (in shares)	0	0	5,568	0		5,568	0
Share repurchase (in shares)	0	0	(5,568)	0		(5,568)	0
Balance (in shares) at Dec. 31, 2022	2,791,449	914,283	47,412	182,435		2,744,037	731,848

Consolidated Statements of Cash

Consolidated Statements of Cash Flow - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Cash Flows from Operating Activities
Net Income	$ 6,561,403	$ 5,653,298
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	3,750,805	2,986,599
Share-based compensation expense	957,728	429,344
Unrealized loss on investments in equity securities	860,273	188,615
Amortization of right of use assets	1,706,810	1,152,180
Loss on disposal of assets	16,930	0
Write off of contingent liability	(750,000)	0
Forgiveness of PPP loan	0	(1,453,837)
Deferred income taxes	(1,872,770)	702,061
Changes in assets and liabilities:
Decrease (Increase) in accounts receivable	(2,745,949)	(5,307,593)
Decrease (Increase) in inventories	(2,772,375)	(5,381,275)
Decrease (Increase) in contract assets	(1,173,244)	1,624,500
Decrease (Increase) in prepaid expenses & other assets	(638,306)	(1,752,084)
Increase (Decrease) in accounts payable	(1,981,556)	(1,757,213)
Increase (Decrease) in lease liability	538,067	189,652
Increase (Decrease) in accrued expenses	527,621	(1,069,606)
Increase (Decrease) in unearned revenue	1,097,850	2,061,533
Total adjustments	1,484,996	(3,872,698)
Net Cash Provided by Operating Cash Activities	8,046,399	1,780,600
Cash Flows from Investing Activities
Consideration paid for acquisition	(4,331,739)	(6,138,102)
Capital expenditures	(742,828)	(3,144,503)
Purchase of equity securities	0	(295,528)
Sale of equity securities	0	123,069
Net Cash Used in Investing Activities	(5,074,567)	(9,455,064)
Cash Flows from Financing Activities
Payments on related party notes	(4,071,885)	(2,745,023)
Borrowings on related party notes	0	1,702,400
Borrowings on bank debt	8,868,238	5,485,697
Payments on bank debt	(7,120,834)	(1,434,184)
Share repurchase	(144,139)	(43,061)
Payments on contingent liability	(750,000)	0
Proceeds from options and warrants	0	8,774
Net Cash Provided by/Used in Financing Activities	(3,218,620)	2,974,603
Net Decrease in cash and cash equivalents	(246,788)	(4,699,861)
Cash and cash equivalents at beginning of year	1,494,415	6,194,276
Cash and cash equivalents at end of year	1,247,627	1,494,415
Supplemental disclosures of cash flow information
Interest paid	1,060,483	743,901
Income taxes paid	582,883	2,582,700
Supplemental disclosures of noncash financing and investing activity
Issuance of Class A common shares in business acquisitions	1,000,012	1,059,000
Additions to ROU assets obtained from new operating lease liabilities	2,232,314	1,294,136
Assets, net of liabilities assumed in business acquisitions	5,431,763	2,752,404
Assumption of debt for business acquisitions	4,450,000	2,041,116
Paycheck Protection Program CARES Act [Member]
Supplemental disclosures of noncash financing and investing activity
Forgiveness of PPP loan	$ 0	$ 1,453,837

Note 1 - Basis of Presentation

Note 1 - Basis of Presentation	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Basis of Accounting [Text Block]	1. BASIS OF PRESENTATION The accompanying consolidated financial statements have been prepared in accordance with generally accepted accounting principles (GAAP) and with the instructions to Form 10 8 X. During the year ended December 31, 2022, no

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Significant Accounting Policies [Text Block]	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Recent Accounting Pronouncements In June 2016, 2016 13, December 15, 2022.The Use of Estimates in the Preparation of Financial Statements The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that may Fair Value of Financial Instruments Accounting for "Financial Instruments" requires the Company to disclose estimated fair values of financial instruments. Financial instruments held by the Company include, among others, accounts receivable, accounts payable, and notes payable. The carrying amounts reported in the consolidated balance sheet for assets and liabilities qualifying as financial instruments is a reasonable estimate of fair value. Fair Value Measurements As defined in FASB ASC 820, one three * Level 1: * Level 2: * Quoted prices for identical assets or similar assets or liabilities in inactive markets; * Inputs other than quoted prices that are observable for the asset or liability; * Inputs that are derived principally from or corroborated by observable market data by correlation or other means. * Level 3: not A financial instrument's categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. Following is a description of the valuation methodologies used for instruments measured at fair value, including the general classification of such instruments pursuant to the valuation hierarchy. Stock: The stock market value is based on valuation of market quotes from independent active market sources, and is considered a level 1 Concentration of Credit Risk December 31, 2022, nine December 31, 2021, Revenue Recognition The Company recognizes revenue under ASC 606, five 1 2 3 4 5 not Contract Performance Obligations: To determine proper revenue recognition, the Company evaluates whether two one not not not Construction Contracts The Company recognizes revenue on construction contracts over time, as performance obligations are satisfied, due to the continuous transfer of control to the customer. The customer typically controls the work in process, as evidenced by the contract. The Company’s construction contracts are generally accounted for as a single performance obligation, since the Company is providing a significant service of integrating components into a single project. The Company recognizes revenue using a cost-based input method, by which actual costs incurred relative to total estimated contract costs determine, as a percentage, progress toward contract completion. This percentage is applied to the transaction price to determine the amount of revenue to recognize. The Company believes the cost-based input method is the best depiction of performance, because it directly measures the value of the services transferred to the customer. Revenues on uninstalled materials are recognized when control is transferred to the customer, which does not If based on a lack of reliable information, progress cannot be reasonably measured, recognition of revenues (but not no December 31, 2022 2021. Revenues on uninstalled materials are recognized when control is transferred to the customer, which does not no third Because the Company almost always acts as a principal in contracts, revenues are recognized gross. The Company is considered the principal because the Company controls the contractually specified goods and services before they are transferred to the customer. The payment terms of the Company’s construction contracts from time to time require the customer to make advance payments as well as interim payments as work progresses. The advance payment generally is not The payment terms of the Company’s construction contracts from time to time require the customer to make advance payments as well as interim payments as work progresses. The advance payment generally is not Contract Assets Contract assets are related to the Commercial Air Handling segment. A contract asset is recorded when revenue is recognized in advance of the right to receive consideration (i.e., the Company must perform additional services in order to receive consideration). Amounts are recorded as receivables when the right to consideration is unconditional. When consideration is received, or the Company has an unconditional right to consideration in advance of delivery of goods or services, a contract liability would be recorded. Contract Estimates Due to the nature of the Company’s performance obligations, the estimation of total revenue and cost at completion is subject to many variables and requires significant judgment. Since a significant change in one The Company recognizes adjustments in estimated profit on contracts under the cumulative catch-up method. Under this method, the impact of the adjustment on profit recorded to date is recognized in the period the adjustment is identified. Revenue and profit in future periods of contract performance is recognized using the adjusted estimate. If at any time the estimate of contract profitability indicates an anticipated loss on the contract, a provision for the entire loss is recognized in the period it is identified. Contract Modifications Contract modifications are routine in the performance of the Company’s contracts. Contracts are often modified to account for changes in the contract specifications or requirements. In most instances, contract modifications are for goods or services that are not Variable Consideration The nature of the Company’s contracts can give rise to several types of variable consideration, including claims, unpriced change orders, and liquidated damages and penalties. The Company recognizes revenue for variable consideration when it is probable that a significant reversal in the amount of cumulative revenue recognized will not Estimates of variable consideration and determination of whether to include estimated amounts in the transaction price are based largely on assessment of legal enforceability, past performance, and all information (historical, current, and forecasted) that is reasonably available to the Company. Cost and Expense Recognition Contract costs include all direct labor, materials, subcontractor, and equipment costs, and those indirect costs related to contract performance, such as indirect labor, tools and supplies. For construction contracts, costs are generally recognized as incurred. Under certain circumstances, costs incurred in the period related to future activity on contracts may Costs incurred that do not not For construction contracts, when it is probable that the total contract costs will exceed total contract revenues, a provision for the estimated expected loss is recorded. As long-term contracts extend over one Unearned Revenue Unearned revenue consists of customer deposits and contract liabilities related to the Commercial Air Handling Equipment segment. Disaggregation of Revenue Revenue earned over time compared to at a point in time is as follows for the years ended December 31, 2022 2021. December 31, 2022 2021 Earned over time $ 50,236,873 $ 39,786,609 Point in time 77,518,054 64,375,618 Total revenue $ 127,754,927 $ 104,162,227 Deferred Commissions Commissions are earned based on the status of the contract. Commissions are paid upon receipt of payment for units shipped. Product Warranties The Company provides a warranty for its custom air handling business covering parts for 12 18 may Cash and Cash Equivalents three Accounts Receivable December 31, 2022, 2021 2020 Inventory first first Property, Plant and Equipment Class Method Estimated Useful Lives (years) Buildings and Improvements Straight-line 10 to 40 Machinery and Equipment Straight-line 3 to 20 Valuation of Long-Lived Assets may not Shipping and Handling Costs Income Taxes The provision for income taxes is determined using the asset and liability approach of accounting for income taxes. Under this approach, deferred taxes represent the future tax consequences expected to occur when the reported amounts of assets and liabilities are recovered or paid. The provision for income taxes represents income taxes paid or payable for the current year plus any change in deferred taxes during the year. Deferred taxes result from differences between the tax basis of assets and liabilities and their reported amounts in the consolidated financial statements and are adjusted for changes in tax rates and tax laws when changes are enacted. Valuation allowances are recorded to reduce deferred tax assets when it is more likely than not not 2018 February 3, 2023 no Income per Common Share Goodwill Indefinite-lived intangible assets and goodwill are tested for impairment annually and more frequently if events or changes in circumstances indicate that it is more likely than not 50% Reclassifications 2021 2022

Note 3 - Accounts Receivable

Note 3 - Accounts Receivable	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	3. ACCOUNTS RECEIVABLE The Company establishes an allowance for doubtful accounts based upon factors surrounding the credit risk of specific customers, historical trends and other information. The reserve for doubtful accounts was $143,631 and $75,930 at December 31, 2022 2021,

Note 4 - Inventory

Note 4 - Inventory	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Inventory Disclosure [Text Block]	4. INVENTORY Inventory is valued at the lower of cost ( first first December 31, 2022 December 31, 2021 Raw materials and component parts $ 2,892,820 $ 3,904,865 Work-in-process 5,158,252 3,949,647 Finished products 13,483,017 9,183,532 Total Inventory 21,534,089 17,038,044 Less: Inventory reserves 1,357,947 452,607 Net Inventory $ 20,176,142 $ 16,585,437

Note 5 - Goodwill and Other Int

Note 5 - Goodwill and Other Intangible Assets	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	5. GOODWILL AND OTHER INTANGIBLE ASSETS Impairment testing U.S. GAAP requires that both indefinite-lived intangible assets and goodwill are tested for impairment annually and more frequently if events or changes in circumstances indicate that it is more likely than not 50% 350 The Company performed its annual impairment test for goodwill and intangible assets as of the last day of the fourth first not no December 31, 2022 December 31, 2021 Commercial Air Handling Equipment Segment Beginning Balance $ 478,256 $ 478,256 Acquisitions - - Adjustments - - Ending Balance $ 478,256 $ 478,256 Industrial and Transportation Products Segment: Beginning Balance $ 13,926,362 $ 11,027,596 Acquisitions 1,997,174 2,898,766 Adjustments (169,854 ) - Ending Balance $ 15,753,682 $ 13,926,362 Total Company: Beginning Balance $ 14,404,618 $ 11,505,852 Acquisitions 1,997,174 2,898,766 Adjustments (169,854 ) - Ending Balance $ 16,231,938 $ 14,404,618 The adjustment of ($169,854) in the year ended December 31, 2022 Intangible assets relate to the purchase of businesses. Goodwill represents the excess of cost over the fair value of identifiable assets acquired. Goodwill is not one December 31, 2022 December 31, 2021 Customer Intangibles $ 9,316,000 $ 8,741,000 Non-Compete Agreements 200,000 200,000 Trademarks 4,445,649 3,599,149 Total Other Intangibles 13,961,649 12,540,149 Less: Accumulated Amortization 4,469,089 3,203,585 Other Intangibles, Net $ 9,492,560 $ 9,336,564 Intangible amortization expense was as follows: December 31, 2022 December 31, 2021 Accumulated amortization at the beginning of the period $ 3,203,585 $ 2,271,691 Amortization expense 1,265,504 931,894 Accumulated amortization at end of period $ 4,469,089 $ 3,203,585 Intangible amortization for the next five Amortization in future periods 2023 1,261,210 2024 1,261,210 2025 1,261,210 2026 1,193,345 2027 817,298

Note 6 - Property, Plant and Eq

Note 6 - Property, Plant and Equipment, Net	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	6. PROPERTY, PLANT AND EQUIPMENT, NET Property, plant and equipment are recorded at cost and depreciated over their useful lives. Maintenance and repair costs are expenses as incurred. Property, plant and equipment are as follows: December 31, 2022 December 31, 2021 Land $ 231,034 $ 231,034 Buildings and Improvements 3,222,243 2,961,431 Machinery & Equipment 23,301,660 21,612,759 Total Property, Plant & Equipment 26,754,937 24,805,224 Less: Accumulated Depreciation 11,541,494 9,196,022 Property Plant & Equipment, Net $ 15,213,443 $ 15,609,202 Depreciation expense for the years ended December 31, 2022 2021

Note 7 - Investments in Equity

Note 7 - Investments in Equity Securities	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	7. INVESTMENTS IN EQUITY SECURITIES Investments in equity securities as of December 31, 2022 2021 UNREALIZED REALIZED BALANCE ACQUISITIONS, GAINS GAINS BALANCE AT DISPOSITIONS (LOSSES) INCLUDED AT END BEGINNING AND INCLUDED IN OF OF YEAR SETTLEMENTS IN EARNINGS EARNINGS PERIOD Year ended December 31, 2021 $ 1,534,400 $ 19,698 $ (188,615 ) $ 152,761 $ 1,518,244 Year ended December 31, 2022 $ 1,518,244 $ - $ (860,273 ) $ - $ 657,971 Investments by fair value level in the hierarchy as of December 31, 2022 December 31, 2021 Quoted Market Prices in Attractive Markets (Level 1) Models with Significant Observable Market Parameters (Level 2) Unobservable Inputs that are not Corroborated by Market Data (Level 3) Total Carrying Value in the Balance Sheet Common stock as of December 31, 2022 $ 657,971 $ - $ - $ 657,971 Common stock as of December 31, 2021 $ 1,518,244 $ - $ - $ 1,518,244

Note 8 - Bank Debt and Notes Pa

Note 8 - Bank Debt and Notes Payable	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Long-Term Debt [Text Block]	8. BANK DEBT and NOTES PAYABLE The Company is party to a Credit Agreement with JPMorgan Chase Bank, N.A. as lender (as amended, the “Credit Agreement”). As amended, the Credit Agreement is comprised of a revolving facility in the amount of $30,000,000 and a term A loan in the amount of $6,000,000. The revolving facility matures June 1, 2024 December 1, 2022 January 4, 2023. The revolving facility under the Credit Agreement includes a $3 million sublimit for the issuance of letters of credit thereunder. Interest for borrowings under the revolving facility accrues at a per annum rate equal to Prime Rate or LIBOR plus applicable margins of (i) (0.25%) for Prime Rate loans and (ii) 1.75% for LIBOR loans. The maturity date of the revolving facility is June 1, 2024. December 1, 2022. 2023 Bank debt balances consist of the following: December 31, 2022 December 31, 2021 Term Debt $ 222,222 $ 1,444,444 Revolving Debt 19,281,119 16,311,493 Total Bank Debt 19,503,341 17,755,937 Less: Current Portion 222,222 1,444,444 Non-Current Bank Debt 19,281,119 16,311,493 Less: Unamortized Debt Costs 56,801 136,057 Net Non-Current Bank Debt $ 19,224,318 $ 16,175,436 The Company had $10.7 million and $13.7 million available to borrow on the revolving credit facility at December 31, 2022 2021, Notes Payable – Related Party The Company had two July 2016 July 2018 first second July 2018 In connection with the Komtek Forge acquisition, on January 15, 2021, one April 15, 2021. Notes Payable – Seller Note Effective July 1, 2018, four no June 30, 2023 ( no not second first June 30, 2022. four 4 September 30, 2022. Notes Payable Notes payable consists of the following: December 31, 2022 December 31, 2021 In connection with the Komtek Forge acquisition, the Company refinanced the outstanding First Francis promissory notes, accrued interest payable through the refinance date and the assumed First Francis promissory note into one note on January 15, 2021 for a $ 3,779,784 $ 2,587,877 $ 3,284,762 In connection with the CAD acquisition, the Company entered into a promissory note on July 1, 2018 for a $ 9,000,000 562,500 3,937,500 Total notes payable 3,150,377 7,222,262 Less current portion 1,303,972 2,946,885 Notes payable – non-current portion $ 1,846,405 $ 4,275,377 Principal payments on the notes payable are as follows for the years ended December 31: Related Party Notes Seller Note Total Principal Payments 2023 741,472 562,500 1,303,972 2024 788,911 - 788,911 2025 839,387 - 839,387 2026 218,107 - 218,107 Total principal payments $ 2,587,877 $ 562,500 $ 3,150,377

Note 9 - Leases

Note 9 - Leases	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Lessee, Operating and Finance Leases [Text Block]	9. LEASES The Company has operating leases for facilities, vehicles and equipment. These leases have remaining terms of 2 years to 12 years, some of which include options to extend the leases for up to 10 years. Lease expense for the years ended December 31, 2022 2021 Supplemental balance sheet information related to leases: December 31, 2022 December 31, 2021 Operating leases: Operating lease right-of-use assets, net $ 9,524,280 $ 8,998,776 Other current liabilities 1,705,224 1,241,681 Operating lease liabilities 8,060,152 7,985,628 Total operating lease liabilities $ 9,765,376 $ 9,227,309 Weighted Average Remaining Lease Term Operating Leases (in years) 7.7 9.0 Weighted Average Discount Rate Operating Leases 5.0 % 5.0 % Future minimum lease payments at December 31, 2022 Operating Leases Year Ending December 31, 2023 1,986,824 2024 1,980,758 2025 1,953,693 2026 1,413,659 2027 752,837 Thereafter 3,650,367 Total future minimum lease payments $ 11,738,138 Less: imputed interest (1,972,762 ) Total $ 9,765,376 Commitments and Contingencies not no not

Note 10 - Shareholders' Equity

Note 10 - Shareholders' Equity	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	10. EQUITY There are 10,000,000 Class A Shares and 2,500,000 Class B Shares authorized, as well as 1,000,000 Serial Preferred Shares. Unissued shares of Class A common stock (1,002,848 and 1,002,848 shares at December 31, 2022 2021,

Note 11 - Stock Compensation

Note 11 - Stock Compensation	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Share-Based Payment Arrangement [Text Block]	11. The Company's 2013 2019 2019 may December 31, 2022 December 31, 2021, The Company's expired Outside Directors Stock Option Plans (collectively the "Directors Plans"), provided for the automatic grant of options to purchase up to 5,000 shares of Class A Common Stock over a three not December 31, 2021. December 31, 2022 December 31, 2021, A summary of the Company’s stock option activity for the years ended December 31, 2022 December 31, 2021 CLASS A STOCK OPTIONS SHARES EXERCISE PRICE Balance at December 31, 2020 2,000 Options exercised 2,000 $ 4.39 Balance at December 31, 2021 - Options exercised - Balance at December 31, 2022 - Non-cash compensation expense related to stock compensation plans was $957,728 and $429,344 for the years ended December 31, 2022 December 31, 2021, December 31, 2022 2021 Class A shares issued to Directors and employees related to stock compensation plans 32,200 23,700 Non-cash stock compensation expense $ 957,728 $ 429,344 A summary of the Company’s Treasury stock acquired for the years ended December 31, 2021 December 31, 2022 TREASURY SHARES CLASS A CLASS B Balance at December 31, 2020 39,467 182,435 Share repurchase 2,377 - Balance at December 31, 2021 41,844 182,435 Share repurchase 5,568 - Balance at December 31, 2022 47,412 182,435

Note 12 - Income Taxes

Note 12 - Income Taxes	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Income Tax Disclosure [Text Block]	12. A reconciliation of the provision of income taxes to the statutory federal income tax rate is as follows: Year Year December 31, 2022 December 31, 2021 Income Before Provision for Income Taxes $ 7,732,194 $ 7,362,942 Statutory rate 21 % 21 % Tax at statutory rate 1,623,761 1,546,218 State taxes, net of federal benefit 20,438 560,080 Release of FIN 48 reserve (414,000 ) - Permanent differences (17,334 ) (397,016 ) Return to provision adjustments (22,681 ) 362 Other (19,393 ) - Provision for income taxes $ 1,170,791 $ 1,709,644 Deferred tax assets (liabilities) consist of the following: December 31, 2022 December 31, 2021 Inventories $ 221,441 $ 190,588 Bad debts 5,757 5,549 Accrued liabilities 677,728 373,932 Prepaid expense (136,419 ) (210,244 ) Depreciation and amortization (3,111,224 ) (3,638,314 ) Capitalized Costs 629,085 - Research and development and other credit carryforwards 443,689 450,377 Right of use lease accounting (80,376 ) 4,860 Directors stock option plan 180,761 185,201 Total deferred tax liability (1,169,558 ) (2,638,051 ) Valuation allowance (39,000 ) (47,319 ) Reserve for uncertain tax positions (176,000 ) (590,000 ) Total reserves & allowances (215,000 ) (637,319 ) Net deferred tax liability, net of reserves $ (1,384,558 ) $ (3,275,370 ) Valuation Allowance may not December 31, 2022 December 31, 2021, Reserve for Uncertain Tax Positions 740. December 31, 2022 December 31, 2021, may Tax Credits and Net Operating losses: At December 31, 2022, Tax Year Expires State NOLs R& D & Other Credits 2023 $ - $ 6,000 2024 - 3,000 2025 - 3,000 2026 - 3,000 2027 - 3,000 2028 - 3,000 2029 191,519 3,000 2030 414,231 3,000 2031 641,229 3,000 2032 - 3,000 2033 - 3,000 2034 532,837 3,000 2035 285,607 - 2036 - - 2037 and beyond - - $ 2,065,423 $ 39,000

Note 13 - Earnings Per Common S

Note 13 - Earnings Per Common Share	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Earnings Per Share [Text Block]	13. EARNINGS PER COMMON SHARE The following table sets forth the computation of basic and diluted earnings per share. Years Ended 2022 2021 Net Income Per Common Share - Basic Income available to common stockholders $ 6,561,403 $ 5,653,298 Weighted Average Shares of Common Stock Outstanding 3,462,868 3,405,061 Net Income Per Common Share - Basic $ 1.89 $ 1.66 Effect of Dilutive Securities Weighted Average Shares of Common Stock Outstanding - Basic 3,462,868 3,405,061 Options and warrants under convertible note - - Weighted Average Shares of Common Stock Outstanding - Diluted 3,462,868 3,405,061 Net Income Per Common Share Diluted Income available to common stockholders $ 6,561,403 $ 5,653,298 Weighted Average Shares of Common Stock Outstanding - Diluted 3,462,868 3,405,061 Net Income Per Common Share - Diluted $ 1.89 $ 1.66 There were no options included in the computation of diluted earnings for the year ended December 31, 2022 December 31, 2021.

Note 14 - Employee Benefit Plan

Note 14 - Employee Benefit Plans	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Retirement Benefits [Text Block]	14. EMPLOYEE BENEFIT PLANS The Company has a 401 For the years ended December 31, 2022 December 31, 2021, December 31, 2022 September 1, 2021. December 31, 2022 December 31, 2021, not

Note 15 - Acquisitions

Note 15 - Acquisitions	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Mergers, Acquisitions and Dispositions Disclosures [Text Block]	15. ACQUISITIONS Effective January 15, 2021, January 15, 2021. Cash Consideration Transferred $ 840,551 Assumed Debt 1,753,757 Fair Value of Stock Consideration 1,059,000 Total Consideration $ 3,653,308 Cash $ 75,701 Accounts Receivable 1,502,713 Inventory 1,595,859 Fixed Assets 434,197 Prepaid and Other Assets 280,258 Goodwill 832,306 Total Assets Acquired $ 4,721,034 Accounts Payable $ 843,817 Accrued Expense 223,909 Total Liabilities Assumed $ 1,067,726 Total Fair Value $ 3,653,308 Acquisition transaction costs incurred were: $ 147,400 Goodwill Goodwill has an assigned value of $0.8 million and represents the expected synergies generated by combining the operations of Komtek and the Company. The Company purchases forgings to manufacture products for customers in the Industrial and Transportation Products segment and the Komtek acquisition strengthens the Company’s supply chain. Effective March 1, 2021, March 2, 2021 March 1, 2021. two Cash Consideration Transferred $ 4,926,035 Seller Transaction Costs and Repayment of Indebtedness 1,398,394 Total Consideration $ 6,324,429 Accounts Receivable $ 1,058,460 Inventory 173,202 Fixed Assets 3,233,073 Prepaid and Other Assets 189,214 Intangibles Asset: Trademark 1,162,000 Intangible Asset: Customer List 1,041,000 Goodwill 1,896,607 Total Assets Acquired $ 8,753,556 Accounts Payable $ 473,119 Accrued Payroll and Other Expense 456,008 Contingent Liability 1,500,000 Total Liabilities Assumed $ 2,429,127 Total Fair Value $ 6,324,429 Acquisition transaction costs incurred were: $ 190,007 Goodwill and Intangible Assets Goodwill has an assigned value of $1.9 million and represents the expected synergies generated by combining the operations of Global-Tek Colorado, Global-Tek-Manufacturing and the Company. The Company utilizes machined parts for customers in the Industrial and Transportation Products segment and the acquisition of Global-Tek Colorado and Global-Tek-Manufacturing allows the Company to strengthen its supply chain. Intangible asset, trademark has an assigned value of $1.2 million which represents the expected value of the Global-Tek trade name in the market. Intangible asset, customer list has an assigned value of $1.0 million which represents the expected value of the list of the customers of Global-Tek to the Company. Contingent Consideration Global-Tek had a contingent consideration of $1.5 million as of the acquisition date which represented $750 two first second 2022 2022, second not no Effective July 1, 2021, July 1, 2021. Assumption of Indebtedness $ 287,359 Accounts Receivable 79,843 Inventory 67,254 Intangible Assets: Customer List 478,649 Total Assets Acquired $ 625,746 Accounts Payable $ 338,387 Total Liabilities Assumed $ 338,387 Total Fair Value $ 287,359 Acquisition transaction costs incurred were: $ 36,204 Intangible Assets Intangible assets, customer list has an assigned value of $0.5 million which represents the expected value of the list of the customers of Emergency Hydraulics to the Company. Effective January 10, 2022, January 10, 2022 Additionally, effective on January 10, 2022, SEP Cash Consideration Transferred $ 3,951,392 Seller Transaction Costs 230,359 Total Consideration $ 4,181,751 Accounts Receivable 466,887 Inventory 1,308,822 Fixed Assets 64,710 Prepaid and Other Assets 64,080 Intangible Asset: Customer List and Trademark 1,300,000 Goodwill 1,572,913 Total Assets Acquired $ 4,777,412 Accounts Payable $ 542,359 Accrued Expense 53,302 Total Liabilities Assumed $ 595,661 Total Fair Value $ 4,181,751 Acquisition transaction costs incurred were: $ 124,825 Goodwill Goodwill has an assigned value of $1.6 million and represents the expected synergies generated by combining the operations of Reverso, Separ, and the Company. The Company sells marine hoses and related products and the acquisition of Reverso Pumps and Separ America will allow the Company to expand its offerings to customers in the strategically important marine and defense markets. Intangible assets, customer list has an assigned value of $0.5 million which represents the expected value of the list of the customers of Reverso Pumps and Separ America. Intangible assets, trademarks has an assigned value of $0.8 million which represents the expected value of the trademarks of Reverso Pumps and Separ America. Effective May 1, 2022, May 1, 2022. Cash Consideration Transferred $ 250,000 Fair Value of Stock Consideration 1,000,012 Total Consideration $ 1,250,012 Cash $ 100,000 Accounts Receivable 155,932 Inventory 664,861 Fixed Assets 164,123 Intangible Asset: Trademark and Customer List 150,000 Goodwill 424,261 Total Assets Acquired $ 1,659,177 Accounts Payable $ 33,694 Deferred Revenue 375,471 Total Liabilities Assumed $ 409,165 Total Fair Value $ 1,250,012 Acquisition transaction costs incurred were: $ 30,479 Goodwill and Intangible Assets Goodwill has an assigned value of $0.4 million and represents the expected synergies generated by combining the operations of KMC and the Company. The Company utilizes industrial hoses for customers in the Industrial and Transportation Products segment and the acquisition of KMC allows the Company to strengthen its supply chain. Intangible asset, trademark has an assigned value of $0.075 million which represents the expected value of the KMC trade name in the market. Intangible asset, customer list has an assigned value of $0.075 million which represents the expected value of the list of the customers of KMC to the Company. Sales and Net Income for the Acquired Companies Sales and net income information for the acquired companies, including Komtek Forge LLC (“Komtek”), Global-Tek Manufacturing LLC and Global-Tek Colorado LLC (“Global-Tek”), Emergency Hydraulics LLC (“EH”), Reverso Pumps LLC (“Reverso Pumps”), Separ America LLC (“Separ America”) and Knitting Machinery Company of America LLC (“Knitting Machinery”) since the respective acquisition dates for years ended December 31, 2022 2021 Year ended Year ended December 31, 2022 December 31, 2021 Sales Net Income Sales Net Income Acquired Companies: Komtek (acquired January 15, 2021) $ 9,103,652 571,640 $ 6,622,601 $ 38,434 Global-Tek (acquired March 1, 2021) 6,537,499 (217,140 ) 9,249,412 1,582,758 EH (acquired July 1, 2021) 1,500,573 121,546 516,319 48,021 Reverso Pumps (acquired January 10, 2022) 5,467,426 876,558 - - Separ America (acquired January 10, 2022) 1,746,551 353,239 - - Knitting Machinery (acquired May 1, 2022) 1,022,603 82,830 - - Subtotal Acquired Companies 25,378,304 1,788,673 16,388,332 1,669,213 All Other Companies 102,376,623 4,772,730 87,773,895 3,984,085 Total $ 127,754,927 $ 6,561,403 $ 104,162,227 $ 5,653,298

Note 16 - Segment and Related I

Note 16 - Segment and Related Information	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	16. The Company reports operations for two business segments: ( 1 2 280 10 50 1. 2022, Both the Commercial Air Handling Equipment segment and the Industrial and Transportation Products segment engage in business activities from which they may Commercial Air Handling Equipment: The Commercial Air Handling Equipment segment was added June 1, 2017, 50 Industrial and Transportation Products: The Industrial and Transportation Products segment was added July 1, 2016, July 1, 2018. 9001:2015/AS9100D, January 2, 2020. April 19, 2019, January 15, 2021. March 2, 2021. July 1, 2021. January 10, 2022. The company purchased substantially all of the assets of Crawford SEP January 10, 2022. May 1, 2022. The factors used to determine the Company’s reportable segments follow the guidance of ASC 280 10 50 21 50 10 22 not three eighteen 30 Corporate: Corporate costs are aggregated here. Information by industry segment is set forth below: Twelve Months Ended December 31, 2022 Commercial Air Handling Equipment Industrial And Transportation Products Corporate Consolidated Sales $ 47,649,695 $ 80,105,232 $ - $ 127,754,927 Gross Profit $ 10,751,822 $ 16,280,959 $ - $ 27,032,781 Operating Income $ 6,670,069 $ 5,955,820 $ (4,092,417 ) $ 8,533,472 Pretax Income $ 6,670,069 $ 5,951,335 $ (4,889,210 ) $ 7,732,194 Net Income $ 4,769,099 $ 4,253,978 $ (2,461,674 ) $ 6,561,403 Twelve Months Ended December 31, 2021 Commercial Air Handling Equipment Industrial And Transportation Products Corporate Consolidated Sales $ 38,018,412 $ 66,143,815 $ - $ 104,162,227 Gross Profit $ 7,749,628 $ 14,162,131 $ 706 $ 21,912,465 Operating Income $ 3,065,156 $ 4,519,290 $ (594,194 ) $ 6,990,252 Pretax Income $ 3,071,119 $ 4,209,308 $ 82,515 $ 7,362,942 Net Income $ 2,303,339 $ 3,468,366 $ (118,407 ) $ 5,653,298 Year Ended December 31, 2022 Year Ended December 31, 2021 Capital Expenditures: Commercial Air Handling Equipment Segment $ 53,591 $ 187,941 Industrial and Transportation Products Segment 534,563 2,853,419 Corporate 154,674 103,143 Total Capital Expenditures $ 742,828 $ 3,144,503 Depreciation and Amortization: Commercial Air Handling Equipment Segment $ 431,752 $ 437,770 Industrial and Transportation Products Segment 3,151,898 2,409,574 Corporate 167,155 139,255 Total Depreciation and Amortization $ 3,750,805 $ 2,986,599 Identifiable Assets: Commercial Air Handling Equipment Segment $ 20,681,082 $ 17,004,003 Industrial and Transportation Products Segment 76,701,530 68,146,058 Corporate 2,215,461 5,813,250 Total Identifiable Assets $ 99,598,074 $ 90,963,311 Geographical Information Year Ended December 31, 2022 Year Ended December 31, 2021 United States of America $ 125,097,522 $ 102,678,670 Canada 1,175,246 292,927 United Kingdom 443,808 - Puerto Rico 413,684 619,625 Mexico 52,549 309,978 Other 572,118 261,027 $ 127,754,927 $ 104,162,227 All export sales to foreign countries are made in US Dollars.

Note 17 - Quarterly Data (Unaud

Note 17 - Quarterly Data (Unaudited)	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Quarterly Financial Information [Text Block]	17. The following table presents the Company’s unaudited quarterly consolidated income statement data for the years ended December 31, 2022 2021. not Year Ended December 31, 2022 March 31, June 30, September 30, December 31, 2022 2022 2022 2022 Sales $ 31,002,746 $ 31,902,027 $ 32,189,623 $ 32,660,531 Gross Profit 6,366,405 6,768,491 6,309,803 7,588,082 Operating Income 1,397,321 2,375,527 1,999,678 2,760,946 Net Income 1,065,875 1,171,264 1,254,545 3,069,719 Net Income per Common Share: Basic $ 0.31 $ 0.34 $ 0.36 $ 0.88 Diluted $ 0.31 $ 0.34 $ 0.36 $ 0.88 Year Ended December 31, 2021 March 31, June 30, September 30, December 31, 2021 2021 2021 2021 Sales $ 23,994,004 $ 26,449,885 $ 26,397,857 $ 27,320,481 Gross Profit 6,002,921 5,780,290 5,397,709 4,731,545 Operating Income 2,325,460 2,119,797 1,868,781 676,214 Net Income 3,143,417 1,247,305 1,197,877 64,699 Net Income per Common Share: Basic $ 0.93 $ 0.37 $ 0.35 $ 0.01 Diluted $ 0.93 $ 0.37 $ 0.35 $ 0.01

Note 18 - Subsequent Events

Note 18 - Subsequent Events	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Subsequent Events [Text Block]	19. None

Schedule II - Valuation and Qua

Schedule II - Valuation and Qualifying Accounts	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
SEC Schedule, 12-09, Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]	SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS Additions Description Balance at Beginning of Period Charged to Costs and Expenses Deductions Balance at End of Period Year Ended December 31, 2021 Reserve for doubtful accounts $ 19,973 $ 55,417 $ - $ 75,390 Reserve for inventory obsolescence 315,345 137,262 - 452,607 Reserve for product warranty 205,000 190,097 (364,714 ) 30,383 Valuation allowance for deferred taxes 47,319 - - 47,319 Reserve for uncertain tax positions $ 425,000 $ 165,000 $ - $ 590,000 Year Ended December 31, 2022 Reserve for doubtful accounts $ 75,390 $ 68,241 $ 143,631 Reserve for inventory obsolescence 452,607 905,340 1,357,947 Reserve for product warranty 30,383 432,906 (398,289 ) 65,000 Valuation allowance for deferred taxes 47,319 - (8,319 ) 39,000 Reserve for uncertain tax positions $ 590,000 $ - $ (414,000 ) $ 176,000

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements In June 2016, 2016 13, December 15, 2022.The
Use of Estimates, Policy [Policy Text Block]	Use of Estimates in the Preparation of Financial Statements The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that may
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value of Financial Instruments Accounting for "Financial Instruments" requires the Company to disclose estimated fair values of financial instruments. Financial instruments held by the Company include, among others, accounts receivable, accounts payable, and notes payable. The carrying amounts reported in the consolidated balance sheet for assets and liabilities qualifying as financial instruments is a reasonable estimate of fair value.
Fair Value Measurement, Policy [Policy Text Block]	Fair Value Measurements As defined in FASB ASC 820, one three * Level 1: * Level 2: * Quoted prices for identical assets or similar assets or liabilities in inactive markets; * Inputs other than quoted prices that are observable for the asset or liability; * Inputs that are derived principally from or corroborated by observable market data by correlation or other means. * Level 3: not A financial instrument's categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. Following is a description of the valuation methodologies used for instruments measured at fair value, including the general classification of such instruments pursuant to the valuation hierarchy. Stock: The stock market value is based on valuation of market quotes from independent active market sources, and is considered a level 1
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Concentration of Credit Risk December 31, 2022, nine December 31, 2021,
Revenue [Policy Text Block]	Revenue Recognition The Company recognizes revenue under ASC 606, five 1 2 3 4 5 not
Contract Performance Obligation [Policy Text Block]	Contract Performance Obligations: To determine proper revenue recognition, the Company evaluates whether two one not not not
Construction Contractor [Policy Text Block]	Construction Contracts The Company recognizes revenue on construction contracts over time, as performance obligations are satisfied, due to the continuous transfer of control to the customer. The customer typically controls the work in process, as evidenced by the contract. The Company’s construction contracts are generally accounted for as a single performance obligation, since the Company is providing a significant service of integrating components into a single project. The Company recognizes revenue using a cost-based input method, by which actual costs incurred relative to total estimated contract costs determine, as a percentage, progress toward contract completion. This percentage is applied to the transaction price to determine the amount of revenue to recognize. The Company believes the cost-based input method is the best depiction of performance, because it directly measures the value of the services transferred to the customer. Revenues on uninstalled materials are recognized when control is transferred to the customer, which does not If based on a lack of reliable information, progress cannot be reasonably measured, recognition of revenues (but not no December 31, 2022 2021. Revenues on uninstalled materials are recognized when control is transferred to the customer, which does not no third Because the Company almost always acts as a principal in contracts, revenues are recognized gross. The Company is considered the principal because the Company controls the contractually specified goods and services before they are transferred to the customer. The payment terms of the Company’s construction contracts from time to time require the customer to make advance payments as well as interim payments as work progresses. The advance payment generally is not The payment terms of the Company’s construction contracts from time to time require the customer to make advance payments as well as interim payments as work progresses. The advance payment generally is not
Contract Assets [Policy Text Block[	Contract Assets Contract assets are related to the Commercial Air Handling segment. A contract asset is recorded when revenue is recognized in advance of the right to receive consideration (i.e., the Company must perform additional services in order to receive consideration). Amounts are recorded as receivables when the right to consideration is unconditional. When consideration is received, or the Company has an unconditional right to consideration in advance of delivery of goods or services, a contract liability would be recorded.
Contract Estimates [Policy Text Block]	Contract Estimates Due to the nature of the Company’s performance obligations, the estimation of total revenue and cost at completion is subject to many variables and requires significant judgment. Since a significant change in one The Company recognizes adjustments in estimated profit on contracts under the cumulative catch-up method. Under this method, the impact of the adjustment on profit recorded to date is recognized in the period the adjustment is identified. Revenue and profit in future periods of contract performance is recognized using the adjusted estimate. If at any time the estimate of contract profitability indicates an anticipated loss on the contract, a provision for the entire loss is recognized in the period it is identified.
Contract Modifications, Policy [Policy Text Block]	Contract Modifications Contract modifications are routine in the performance of the Company’s contracts. Contracts are often modified to account for changes in the contract specifications or requirements. In most instances, contract modifications are for goods or services that are not
Variable Consideration, Policy [Policy Text Blcok]	Variable Consideration The nature of the Company’s contracts can give rise to several types of variable consideration, including claims, unpriced change orders, and liquidated damages and penalties. The Company recognizes revenue for variable consideration when it is probable that a significant reversal in the amount of cumulative revenue recognized will not Estimates of variable consideration and determination of whether to include estimated amounts in the transaction price are based largely on assessment of legal enforceability, past performance, and all information (historical, current, and forecasted) that is reasonably available to the Company.
Cost of Goods and Service [Policy Text Block]	Cost and Expense Recognition Contract costs include all direct labor, materials, subcontractor, and equipment costs, and those indirect costs related to contract performance, such as indirect labor, tools and supplies. For construction contracts, costs are generally recognized as incurred. Under certain circumstances, costs incurred in the period related to future activity on contracts may Costs incurred that do not not For construction contracts, when it is probable that the total contract costs will exceed total contract revenues, a provision for the estimated expected loss is recorded. As long-term contracts extend over one
Revenue from Contract with Customer [Policy Text Block]	Unearned Revenue Unearned revenue consists of customer deposits and contract liabilities related to the Commercial Air Handling Equipment segment.
Disaggregation of Revenue [Policy Text Block]	Disaggregation of Revenue Revenue earned over time compared to at a point in time is as follows for the years ended December 31, 2022 2021. December 31, 2022 2021 Earned over time $ 50,236,873 $ 39,786,609 Point in time 77,518,054 64,375,618 Total revenue $ 127,754,927 $ 104,162,227
Revenue Recogniztion, Deferred Commissions, Policy [Policy Text Block]	Deferred Commissions Commissions are earned based on the status of the contract. Commissions are paid upon receipt of payment for units shipped.
Standard Product Warranty, Policy [Policy Text Block]	Product Warranties The Company provides a warranty for its custom air handling business covering parts for 12 18 may
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents three
Receivable [Policy Text Block]	Accounts Receivable December 31, 2022, 2021 2020
Inventory, Policy [Policy Text Block]	Inventory first first
Property, Plant and Equipment, Policy [Policy Text Block]	Property, Plant and Equipment Class Method Estimated Useful Lives (years) Buildings and Improvements Straight-line 10 to 40 Machinery and Equipment Straight-line 3 to 20
Impairment or Disposal of Long-Lived Assets, Including Intangible Assets, Policy [Policy Text Block]	Valuation of Long-Lived Assets may not
Cost of Goods and Service Sold, Shipping and Handling Cost, Policy [Policy Text Block]	Shipping and Handling Costs
Income Tax, Policy [Policy Text Block]	Income Taxes The provision for income taxes is determined using the asset and liability approach of accounting for income taxes. Under this approach, deferred taxes represent the future tax consequences expected to occur when the reported amounts of assets and liabilities are recovered or paid. The provision for income taxes represents income taxes paid or payable for the current year plus any change in deferred taxes during the year. Deferred taxes result from differences between the tax basis of assets and liabilities and their reported amounts in the consolidated financial statements and are adjusted for changes in tax rates and tax laws when changes are enacted. Valuation allowances are recorded to reduce deferred tax assets when it is more likely than not not 2018 February 3, 2023 no
Earnings Per Share, Policy [Policy Text Block]	Income per Common Share
Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]	Goodwill Indefinite-lived intangible assets and goodwill are tested for impairment annually and more frequently if events or changes in circumstances indicate that it is more likely than not 50%
Reclassification, Comparability Adjustment [Policy Text Block]	Reclassifications 2021 2022

Note 2 - Summary of Significa_2

Note 2 - Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Disaggregation of Revenue [Table Text Block]	December 31, 2022 2021 Earned over time $ 50,236,873 $ 39,786,609 Point in time 77,518,054 64,375,618 Total revenue $ 127,754,927 $ 104,162,227
Property, Plant and Equipment Estimated Useful Lives [Table Text Block]	Class Method Estimated Useful Lives (years) Buildings and Improvements Straight-line 10 to 40 Machinery and Equipment Straight-line 3 to 20

Note 4 - Inventory (Tables)

Note 4 - Inventory (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Inventory, Current [Table Text Block]	December 31, 2022 December 31, 2021 Raw materials and component parts $ 2,892,820 $ 3,904,865 Work-in-process 5,158,252 3,949,647 Finished products 13,483,017 9,183,532 Total Inventory 21,534,089 17,038,044 Less: Inventory reserves 1,357,947 452,607 Net Inventory $ 20,176,142 $ 16,585,437

Note 5 - Goodwill and Other I_2

Note 5 - Goodwill and Other Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Goodwill [Table Text Block]	December 31, 2022 December 31, 2021 Commercial Air Handling Equipment Segment Beginning Balance $ 478,256 $ 478,256 Acquisitions - - Adjustments - - Ending Balance $ 478,256 $ 478,256 Industrial and Transportation Products Segment: Beginning Balance $ 13,926,362 $ 11,027,596 Acquisitions 1,997,174 2,898,766 Adjustments (169,854 ) - Ending Balance $ 15,753,682 $ 13,926,362 Total Company: Beginning Balance $ 14,404,618 $ 11,505,852 Acquisitions 1,997,174 2,898,766 Adjustments (169,854 ) - Ending Balance $ 16,231,938 $ 14,404,618
Schedule of Finite-Lived Intangible Assets [Table Text Block]	December 31, 2022 December 31, 2021 Customer Intangibles $ 9,316,000 $ 8,741,000 Non-Compete Agreements 200,000 200,000 Trademarks 4,445,649 3,599,149 Total Other Intangibles 13,961,649 12,540,149 Less: Accumulated Amortization 4,469,089 3,203,585 Other Intangibles, Net $ 9,492,560 $ 9,336,564
Finite-Lived Intangible Assets Amortization Expense [Table Text Block]	December 31, 2022 December 31, 2021 Accumulated amortization at the beginning of the period $ 3,203,585 $ 2,271,691 Amortization expense 1,265,504 931,894 Accumulated amortization at end of period $ 4,469,089 $ 3,203,585
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	Amortization in future periods 2023 1,261,210 2024 1,261,210 2025 1,261,210 2026 1,193,345 2027 817,298

Note 6 - Property, Plant and _2

Note 6 - Property, Plant and Equipment, Net (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Property, Plant and Equipment [Table Text Block]	December 31, 2022 December 31, 2021 Land $ 231,034 $ 231,034 Buildings and Improvements 3,222,243 2,961,431 Machinery & Equipment 23,301,660 21,612,759 Total Property, Plant & Equipment 26,754,937 24,805,224 Less: Accumulated Depreciation 11,541,494 9,196,022 Property Plant & Equipment, Net $ 15,213,443 $ 15,609,202

Note 7 - Investments in Equit_2

Note 7 - Investments in Equity Securities (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Gain (Loss) on Securities [Table Text Block]	UNREALIZED REALIZED BALANCE ACQUISITIONS, GAINS GAINS BALANCE AT DISPOSITIONS (LOSSES) INCLUDED AT END BEGINNING AND INCLUDED IN OF OF YEAR SETTLEMENTS IN EARNINGS EARNINGS PERIOD Year ended December 31, 2021 $ 1,534,400 $ 19,698 $ (188,615 ) $ 152,761 $ 1,518,244 Year ended December 31, 2022 $ 1,518,244 $ - $ (860,273 ) $ - $ 657,971
Fair Value, Assets Measured on Recurring and Nonrecurring Basis [Table Text Block]	Quoted Market Prices in Attractive Markets (Level 1) Models with Significant Observable Market Parameters (Level 2) Unobservable Inputs that are not Corroborated by Market Data (Level 3) Total Carrying Value in the Balance Sheet Common stock as of December 31, 2022 $ 657,971 $ - $ - $ 657,971 Common stock as of December 31, 2021 $ 1,518,244 $ - $ - $ 1,518,244

Note 8 - Bank Debt and Notes _2

Note 8 - Bank Debt and Notes Payable (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Debt [Table Text Block]	December 31, 2022 December 31, 2021 Term Debt $ 222,222 $ 1,444,444 Revolving Debt 19,281,119 16,311,493 Total Bank Debt 19,503,341 17,755,937 Less: Current Portion 222,222 1,444,444 Non-Current Bank Debt 19,281,119 16,311,493 Less: Unamortized Debt Costs 56,801 136,057 Net Non-Current Bank Debt $ 19,224,318 $ 16,175,436
Schedule of Long-Term Debt Instruments [Table Text Block]	December 31, 2022 December 31, 2021 In connection with the Komtek Forge acquisition, the Company refinanced the outstanding First Francis promissory notes, accrued interest payable through the refinance date and the assumed First Francis promissory note into one note on January 15, 2021 for a $ 3,779,784 $ 2,587,877 $ 3,284,762 In connection with the CAD acquisition, the Company entered into a promissory note on July 1, 2018 for a $ 9,000,000 562,500 3,937,500 Total notes payable 3,150,377 7,222,262 Less current portion 1,303,972 2,946,885 Notes payable – non-current portion $ 1,846,405 $ 4,275,377
Notes Payable [Member]
Notes Tables
Schedule of Maturities of Long-Term Debt [Table Text Block]	Related Party Notes Seller Note Total Principal Payments 2023 741,472 562,500 1,303,972 2024 788,911 - 788,911 2025 839,387 - 839,387 2026 218,107 - 218,107 Total principal payments $ 2,587,877 $ 562,500 $ 3,150,377

Note 9 - Leases (Tables)

Note 9 - Leases (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Lessee, Operating and Finance Lease, Assets and Liabilities [Table Text Block]	December 31, 2022 December 31, 2021 Operating leases: Operating lease right-of-use assets, net $ 9,524,280 $ 8,998,776 Other current liabilities 1,705,224 1,241,681 Operating lease liabilities 8,060,152 7,985,628 Total operating lease liabilities $ 9,765,376 $ 9,227,309 Weighted Average Remaining Lease Term Operating Leases (in years) 7.7 9.0 Weighted Average Discount Rate Operating Leases 5.0 % 5.0 %
Lessee, Operating Lease, Liability, Maturity [Table Text Block]	Operating Leases Year Ending December 31, 2023 1,986,824 2024 1,980,758 2025 1,953,693 2026 1,413,659 2027 752,837 Thereafter 3,650,367 Total future minimum lease payments $ 11,738,138 Less: imputed interest (1,972,762 ) Total $ 9,765,376

Note 11 - Stock Compensation (T

Note 11 - Stock Compensation (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Share-Based Payment Arrangement, Option, Activity [Table Text Block]	CLASS A STOCK OPTIONS SHARES EXERCISE PRICE Balance at December 31, 2020 2,000 Options exercised 2,000 $ 4.39 Balance at December 31, 2021 - Options exercised - Balance at December 31, 2022 -
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Table Text Block]	December 31, 2022 2021 Class A shares issued to Directors and employees related to stock compensation plans 32,200 23,700 Non-cash stock compensation expense $ 957,728 $ 429,344
Class of Treasury Stock [Table Text Block]	TREASURY SHARES CLASS A CLASS B Balance at December 31, 2020 39,467 182,435 Share repurchase 2,377 - Balance at December 31, 2021 41,844 182,435 Share repurchase 5,568 - Balance at December 31, 2022 47,412 182,435

Note 12 - Income Taxes (Tables)

Note 12 - Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	Year Year December 31, 2022 December 31, 2021 Income Before Provision for Income Taxes $ 7,732,194 $ 7,362,942 Statutory rate 21 % 21 % Tax at statutory rate 1,623,761 1,546,218 State taxes, net of federal benefit 20,438 560,080 Release of FIN 48 reserve (414,000 ) - Permanent differences (17,334 ) (397,016 ) Return to provision adjustments (22,681 ) 362 Other (19,393 ) - Provision for income taxes $ 1,170,791 $ 1,709,644
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	December 31, 2022 December 31, 2021 Inventories $ 221,441 $ 190,588 Bad debts 5,757 5,549 Accrued liabilities 677,728 373,932 Prepaid expense (136,419 ) (210,244 ) Depreciation and amortization (3,111,224 ) (3,638,314 ) Capitalized Costs 629,085 - Research and development and other credit carryforwards 443,689 450,377 Right of use lease accounting (80,376 ) 4,860 Directors stock option plan 180,761 185,201 Total deferred tax liability (1,169,558 ) (2,638,051 ) Valuation allowance (39,000 ) (47,319 ) Reserve for uncertain tax positions (176,000 ) (590,000 ) Total reserves & allowances (215,000 ) (637,319 ) Net deferred tax liability, net of reserves $ (1,384,558 ) $ (3,275,370 )
Summary of Operating Loss Carryforwards [Table Text Block]	Tax Year Expires State NOLs R& D & Other Credits 2023 $ - $ 6,000 2024 - 3,000 2025 - 3,000 2026 - 3,000 2027 - 3,000 2028 - 3,000 2029 191,519 3,000 2030 414,231 3,000 2031 641,229 3,000 2032 - 3,000 2033 - 3,000 2034 532,837 3,000 2035 285,607 - 2036 - - 2037 and beyond - - $ 2,065,423 $ 39,000

Note 13 - Earnings Per Common_2

Note 13 - Earnings Per Common Share (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Years Ended 2022 2021 Net Income Per Common Share - Basic Income available to common stockholders $ 6,561,403 $ 5,653,298 Weighted Average Shares of Common Stock Outstanding 3,462,868 3,405,061 Net Income Per Common Share - Basic $ 1.89 $ 1.66 Effect of Dilutive Securities Weighted Average Shares of Common Stock Outstanding - Basic 3,462,868 3,405,061 Options and warrants under convertible note - - Weighted Average Shares of Common Stock Outstanding - Diluted 3,462,868 3,405,061 Net Income Per Common Share Diluted Income available to common stockholders $ 6,561,403 $ 5,653,298 Weighted Average Shares of Common Stock Outstanding - Diluted 3,462,868 3,405,061 Net Income Per Common Share - Diluted $ 1.89 $ 1.66

Note 15 - Acquisitions (Tables)

Note 15 - Acquisitions (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Business Acquisition, Pro Forma Information [Table Text Block]	Year ended Year ended December 31, 2022 December 31, 2021 Sales Net Income Sales Net Income Acquired Companies: Komtek (acquired January 15, 2021) $ 9,103,652 571,640 $ 6,622,601 $ 38,434 Global-Tek (acquired March 1, 2021) 6,537,499 (217,140 ) 9,249,412 1,582,758 EH (acquired July 1, 2021) 1,500,573 121,546 516,319 48,021 Reverso Pumps (acquired January 10, 2022) 5,467,426 876,558 - - Separ America (acquired January 10, 2022) 1,746,551 353,239 - - Knitting Machinery (acquired May 1, 2022) 1,022,603 82,830 - - Subtotal Acquired Companies 25,378,304 1,788,673 16,388,332 1,669,213 All Other Companies 102,376,623 4,772,730 87,773,895 3,984,085 Total $ 127,754,927 $ 6,561,403 $ 104,162,227 $ 5,653,298
Knitting Machinery Company of America LLC [Member]
Notes Tables
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	Cash Consideration Transferred $ 250,000 Fair Value of Stock Consideration 1,000,012 Total Consideration $ 1,250,012 Cash $ 100,000 Accounts Receivable 155,932 Inventory 664,861 Fixed Assets 164,123 Intangible Asset: Trademark and Customer List 150,000 Goodwill 424,261 Total Assets Acquired $ 1,659,177 Accounts Payable $ 33,694 Deferred Revenue 375,471 Total Liabilities Assumed $ 409,165 Total Fair Value $ 1,250,012 Acquisition transaction costs incurred were: $ 30,479
Reverso Pumps, Inc. [Member]
Notes Tables
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	Cash Consideration Transferred $ 3,951,392 Seller Transaction Costs 230,359 Total Consideration $ 4,181,751 Accounts Receivable 466,887 Inventory 1,308,822 Fixed Assets 64,710 Prepaid and Other Assets 64,080 Intangible Asset: Customer List and Trademark 1,300,000 Goodwill 1,572,913 Total Assets Acquired $ 4,777,412 Accounts Payable $ 542,359 Accrued Expense 53,302 Total Liabilities Assumed $ 595,661 Total Fair Value $ 4,181,751 Acquisition transaction costs incurred were: $ 124,825
Acquisition of Emergency Hydraulics LLC [Member]
Notes Tables
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	Assumption of Indebtedness $ 287,359 Accounts Receivable 79,843 Inventory 67,254 Intangible Assets: Customer List 478,649 Total Assets Acquired $ 625,746 Accounts Payable $ 338,387 Total Liabilities Assumed $ 338,387 Total Fair Value $ 287,359 Acquisition transaction costs incurred were: $ 36,204
Acquisition of Global Tek Manufacturing LLC [Member]
Notes Tables
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	Cash Consideration Transferred $ 4,926,035 Seller Transaction Costs and Repayment of Indebtedness 1,398,394 Total Consideration $ 6,324,429 Accounts Receivable $ 1,058,460 Inventory 173,202 Fixed Assets 3,233,073 Prepaid and Other Assets 189,214 Intangibles Asset: Trademark 1,162,000 Intangible Asset: Customer List 1,041,000 Goodwill 1,896,607 Total Assets Acquired $ 8,753,556 Accounts Payable $ 473,119 Accrued Payroll and Other Expense 456,008 Contingent Liability 1,500,000 Total Liabilities Assumed $ 2,429,127 Total Fair Value $ 6,324,429 Acquisition transaction costs incurred were: $ 190,007
Komtek Forge Acquisition [Member]
Notes Tables
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	Cash Consideration Transferred $ 840,551 Assumed Debt 1,753,757 Fair Value of Stock Consideration 1,059,000 Total Consideration $ 3,653,308 Cash $ 75,701 Accounts Receivable 1,502,713 Inventory 1,595,859 Fixed Assets 434,197 Prepaid and Other Assets 280,258 Goodwill 832,306 Total Assets Acquired $ 4,721,034 Accounts Payable $ 843,817 Accrued Expense 223,909 Total Liabilities Assumed $ 1,067,726 Total Fair Value $ 3,653,308 Acquisition transaction costs incurred were: $ 147,400

Note 16 - Segment and Related_2

Note 16 - Segment and Related Information (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Twelve Months Ended December 31, 2022 Commercial Air Handling Equipment Industrial And Transportation Products Corporate Consolidated Sales $ 47,649,695 $ 80,105,232 $ - $ 127,754,927 Gross Profit $ 10,751,822 $ 16,280,959 $ - $ 27,032,781 Operating Income $ 6,670,069 $ 5,955,820 $ (4,092,417 ) $ 8,533,472 Pretax Income $ 6,670,069 $ 5,951,335 $ (4,889,210 ) $ 7,732,194 Net Income $ 4,769,099 $ 4,253,978 $ (2,461,674 ) $ 6,561,403 Twelve Months Ended December 31, 2021 Commercial Air Handling Equipment Industrial And Transportation Products Corporate Consolidated Sales $ 38,018,412 $ 66,143,815 $ - $ 104,162,227 Gross Profit $ 7,749,628 $ 14,162,131 $ 706 $ 21,912,465 Operating Income $ 3,065,156 $ 4,519,290 $ (594,194 ) $ 6,990,252 Pretax Income $ 3,071,119 $ 4,209,308 $ 82,515 $ 7,362,942 Net Income $ 2,303,339 $ 3,468,366 $ (118,407 ) $ 5,653,298 Year Ended December 31, 2022 Year Ended December 31, 2021 Capital Expenditures: Commercial Air Handling Equipment Segment $ 53,591 $ 187,941 Industrial and Transportation Products Segment 534,563 2,853,419 Corporate 154,674 103,143 Total Capital Expenditures $ 742,828 $ 3,144,503 Depreciation and Amortization: Commercial Air Handling Equipment Segment $ 431,752 $ 437,770 Industrial and Transportation Products Segment 3,151,898 2,409,574 Corporate 167,155 139,255 Total Depreciation and Amortization $ 3,750,805 $ 2,986,599 Identifiable Assets: Commercial Air Handling Equipment Segment $ 20,681,082 $ 17,004,003 Industrial and Transportation Products Segment 76,701,530 68,146,058 Corporate 2,215,461 5,813,250 Total Identifiable Assets $ 99,598,074 $ 90,963,311
Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas [Table Text Block]	Year Ended December 31, 2022 Year Ended December 31, 2021 United States of America $ 125,097,522 $ 102,678,670 Canada 1,175,246 292,927 United Kingdom 443,808 - Puerto Rico 413,684 619,625 Mexico 52,549 309,978 Other 572,118 261,027 $ 127,754,927 $ 104,162,227

Note 17 - Quarterly Data (Una_2

Note 17 - Quarterly Data (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Quarterly Financial Information [Table Text Block]	Year Ended December 31, 2022 March 31, June 30, September 30, December 31, 2022 2022 2022 2022 Sales $ 31,002,746 $ 31,902,027 $ 32,189,623 $ 32,660,531 Gross Profit 6,366,405 6,768,491 6,309,803 7,588,082 Operating Income 1,397,321 2,375,527 1,999,678 2,760,946 Net Income 1,065,875 1,171,264 1,254,545 3,069,719 Net Income per Common Share: Basic $ 0.31 $ 0.34 $ 0.36 $ 0.88 Diluted $ 0.31 $ 0.34 $ 0.36 $ 0.88 Year Ended December 31, 2021 March 31, June 30, September 30, December 31, 2021 2021 2021 2021 Sales $ 23,994,004 $ 26,449,885 $ 26,397,857 $ 27,320,481 Gross Profit 6,002,921 5,780,290 5,397,709 4,731,545 Operating Income 2,325,460 2,119,797 1,868,781 676,214 Net Income 3,143,417 1,247,305 1,197,877 64,699 Net Income per Common Share: Basic $ 0.93 $ 0.37 $ 0.35 $ 0.01 Diluted $ 0.93 $ 0.37 $ 0.35 $ 0.01

Schedule II - Valuation and Q_2

Schedule II - Valuation and Qualifying Accounts (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Valuation And Qualifying Accounts Disclosure Table [Table Text Block]	Additions Description Balance at Beginning of Period Charged to Costs and Expenses Deductions Balance at End of Period Year Ended December 31, 2021 Reserve for doubtful accounts $ 19,973 $ 55,417 $ - $ 75,390 Reserve for inventory obsolescence 315,345 137,262 - 452,607 Reserve for product warranty 205,000 190,097 (364,714 ) 30,383 Valuation allowance for deferred taxes 47,319 - - 47,319 Reserve for uncertain tax positions $ 425,000 $ 165,000 $ - $ 590,000 Year Ended December 31, 2022 Reserve for doubtful accounts $ 75,390 $ 68,241 $ 143,631 Reserve for inventory obsolescence 452,607 905,340 1,357,947 Reserve for product warranty 30,383 432,906 (398,289 ) 65,000 Valuation allowance for deferred taxes 47,319 - (8,319 ) 39,000 Reserve for uncertain tax positions $ 590,000 $ - $ (414,000 ) $ 176,000

Note 2 - Summary of Significa_3

Note 2 - Summary of Significant Accounting Policies (Details Textual) $ in Millions	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Accounts Receivable, after Allowance for Credit Loss, Total	$ 21.9	$ 18.4	$ 12
Customer Concentration Risk [Member] | Revenue Benchmark [Member] | Commercial Air Handling [Member]
Number of Customers	9	9
Concentration Risk, Percentage	17%	14%
Customer Concentration Risk [Member] | Revenue Benchmark [Member] | Industrial and Transportation Products [Member]
Number of Customers	9	9
Concentration Risk, Percentage	23%	34%

Note 2 - Summary of Significa_4

Note 2 - Summary of Significant Accounting Policies - Disagregation of Revenue (Details) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
Sales	$ 32,660,531	$ 32,189,623	$ 31,902,027	$ 31,002,746	$ 27,320,481	$ 26,397,857	$ 26,449,885	$ 23,994,004	$ 127,754,927	$ 104,162,227
Transferred over Time [Member]
Sales									50,236,873	39,786,609
Transferred at Point in Time [Member]
Sales									$ 77,518,054	$ 64,375,618

Note 2 - Summary of Significa_5

Note 2 - Summary of Significant Accounting Policies - Property, Plant and Equipment Useful Lives (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Building and Building Improvements [Member] | Minimum [Member]
Property, Plant and Equipment Useful Lives (Year)	10 years
Building and Building Improvements [Member] | Maximum [Member]
Property, Plant and Equipment Useful Lives (Year)		40 years
Machinery and Equipment [Member] | Minimum [Member]
Property, Plant and Equipment Useful Lives (Year)	3 years
Machinery and Equipment [Member] | Maximum [Member]
Property, Plant and Equipment Useful Lives (Year)		20 years

Note 3 - Accounts Receivable (D

Note 3 - Accounts Receivable (Details Textual) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Accounts Receivable, Allowance for Credit Loss, Ending Balance	$ 143,631	$ 75,930

Note 4 - Inventory - Inventory

Note 4 - Inventory - Inventory (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Raw materials and component parts	$ 2,892,820	$ 3,904,865
Work-in-process	5,158,252	3,949,647
Finished products	13,483,017	9,183,532
Total Inventory	21,534,089	17,038,044
Less: Inventory reserves	1,357,947	452,607
Net Inventory	$ 20,176,142	$ 16,585,437

Note 5 - Goodwill and Other I_3

Note 5 - Goodwill and Other Intangible Assets (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Goodwill, Purchase Accounting Adjustments	$ (169,854)	$ 0
Minimum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	1 year
Maximum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	15 years
Global-Tek Colorado and Global-Tek Manufacturing [Member]
Goodwill, Purchase Accounting Adjustments	$ 169,854

Note 5 - Goodwill and Other I_4

Note 5 - Goodwill and Other Intangible Assets - Goodwill By Reportable Segment (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Beginning Balance	$ 14,404,618	$ 11,505,852
Acquisitions	1,997,174	2,898,766
Adjustments	(169,854)	0
Ending Balance	16,231,938	14,404,618
Commercial Air Handling [Member]
Beginning Balance	478,256	478,256
Acquisitions	0	0
Adjustments	0	0
Ending Balance	478,256	478,256
Industrial and Transportation Products [Member]
Beginning Balance	13,926,362	11,027,596
Acquisitions	1,997,174	2,898,766
Adjustments	(169,854)	0
Ending Balance	$ 15,753,682	$ 13,926,362

Note 5 - Goodwill and Other I_5

Note 5 - Goodwill and Other Intangible Assets - Summary of Intangible Assets (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Other intangibles, gross	$ 13,961,649	$ 12,540,149
Less: Accumulated Amortization	4,469,089	3,203,585	$ 2,271,691
Other Intangibles, Net	9,492,560	9,336,564
Customer Relationships [Member]
Other intangibles, gross	9,316,000	8,741,000
Noncompete Agreements [Member]
Other intangibles, gross	200,000	200,000
Trademarks [Member]
Other intangibles, gross	$ 4,445,649	$ 3,599,149

Note 5 - Goodwill and Other I_6

Note 5 - Goodwill and Other Intangible Assets - Accumulated Amortization (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Accumulated amortization at the beginning of the period	$ 3,203,585	$ 2,271,691
Amortization expense	1,265,504	931,894
Accumulated amortization at end of period	$ 4,469,089	$ 3,203,585

Note 5 - Goodwill and Other I_7

Note 5 - Goodwill and Other Intangible Assets - Future Amortization Expense (Details)	Dec. 31, 2022 USD ($)
2023	$ 1,261,210
2024	1,261,210
2025	1,261,210
2026	1,193,345
2027	$ 817,298

Note 6 - Property, Plant and _3

Note 6 - Property, Plant and Equipment, Net (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Depreciation, Total	$ 2,398,445	$ 2,059,157

Note 6 - Property, Plant and _4

Note 6 - Property, Plant and Equipment, Net - Schedule of Property, Plant, and Equipment (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Property Plant and Equipment, Gross	$ 26,754,937	$ 24,805,224
Less: Accumulated Depreciation	11,541,494	9,196,022
Property Plant & Equipment, Net	15,213,443	15,609,202
Land [Member]
Property Plant and Equipment, Gross	231,034	231,034
Building and Building Improvements [Member]
Property Plant and Equipment, Gross	3,222,243	2,961,431
Machinery and Equipment [Member]
Property Plant and Equipment, Gross	$ 23,301,660	$ 21,612,759

Note 7 - Investments in Equit_3

Note 7 - Investments in Equity Securities - Summary of Investment in Equity Securities (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Balance	$ 1,518,244	$ 1,534,400
Acquisitions, Dispositions and Settlements	0	19,698
Unrealized Gains Included in Earnings	(860,273)	(188,615)
Realized Gains Included in Earnings	0	152,761
Balance	$ 657,971	$ 1,518,244

Note 7 - Investments in Equit_4

Note 7 - Investments in Equity Securities - Schedule of Fair Value of Investments (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Balance	$ 657,971	$ 1,518,244	$ 1,534,400
Reported Value Measurement [Member]
Balance	657,971	1,518,244
Fair Value, Inputs, Level 1 [Member] | Estimate of Fair Value Measurement [Member]
Balance	657,971	1,518,244
Fair Value, Inputs, Level 2 [Member] | Estimate of Fair Value Measurement [Member]
Balance	0	0
Fair Value, Inputs, Level 3 [Member] | Estimate of Fair Value Measurement [Member]
Balance	$ 0	$ 0

Note 8 - Bank Debt and Notes _3

Note 8 - Bank Debt and Notes Payable (Details Textual) - USD ($)					12 Months Ended
	Sep. 30, 2022	Mar. 02, 2021	Jul. 05, 2018	Jul. 01, 2018	Dec. 31, 2022	Dec. 31, 2021	Jan. 15, 2021	Jan. 14, 2021	Jul. 01, 2016
Payments to Acquire Businesses, Gross					$ 4,331,739	$ 6,138,102
CAD Enterprises, Inc. [Member]
Business Combination, Consideration Transferred, Total				$ 21,000,000
Payments to Acquire Businesses, Gross				$ 12,000,000
Seller Note [Member] | CAD Enterprises, Inc. [Member]
Debt Instrument, Interest Rate, Stated Percentage				4%
Repayments of Debt	$ 600,000
Notes Payable [Member]
Long-term Debt, Total					3,150,377
Notes Payable, Total					3,150,377	7,222,262
Notes Payable [Member] | Related Party Notes [Member]
Long-term Debt, Total					2,587,877
Notes Payable [Member] | Seller Note [Member]
Long-term Debt, Total					562,500
Debt Instrument, Face Amount					9,000,000	9,000,000
Notes Payable, Total					562,500	3,937,500
J P Morgan Chase Bank [Member] | Term Debt [Member]
Long-term Debt, Total		$ 6,000,000
J P Morgan Chase Bank [Member] | Term Debt [Member] | Prime Rate [Member]
Debt Instrument, Basis Spread on Variable Rate		0.25%
J P Morgan Chase Bank [Member] | Term Debt [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate		2.25%
J P Morgan Chase Bank [Member] | Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity		$ 30,000,000
Line of Credit Facility, Commitment Fee Percentage		0.25%
Line of Credit Facility, Remaining Borrowing Capacity					10,700,000	13,700,000
J P Morgan Chase Bank [Member] | Revolving Credit Facility [Member] | Prime Rate [Member]
Debt Instrument, Basis Spread on Variable Rate		0.25%
J P Morgan Chase Bank [Member] | Revolving Credit Facility [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate		1.75%
J P Morgan Chase Bank [Member] | Letter of Credit [Member]
Line of Credit Facility, Maximum Borrowing Capacity		$ 3,000,000
First Francis [Member] | Related Party Notes, One [Member] | Related Party Notes, One [Member]
Debt Instrument, Face Amount									$ 2,000,000
First Francis [Member] | Related Party Notes, Two [Member] | Related Party Notes, One [Member]
Debt Instrument, Face Amount									$ 2,768,662
First Francis [Member] | Notes Payable [Member] | Related Party Notes [Member]
Debt Instrument, Interest Rate, Stated Percentage			6.25%
Line of Credit Facility, Interest Rate During Period			4%
Notes Payable, Total								$ 2,077,384
First Francis [Member] | Notes Payable [Member] | Related Party Notes [Member] | Komtek Forge [Member]
Notes Payable, Total								$ 1,702,400
First Francis [Member] | Notes Payable [Member] | Related Party Notes Three [Member]
Debt Instrument, Face Amount					3,779,784	3,779,784
Debt Instrument, Interest Rate, Stated Percentage							6.25%
Notes Payable, Total					$ 2,587,877	$ 3,284,762	$ 3,779,784

Note 8 - Bank Debt - Summary of

Note 8 - Bank Debt - Summary of Loan Balances (Details) - Bank Debt [Member] - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Total Bank Debt	$ 19,503,341	$ 17,755,937
Less: Current Portion	222,222	1,444,444
Non-Current Bank Debt	19,281,119	16,311,493
Less: Unamortized Debt Costs	56,801	136,057
Net Non-Current Bank Debt	19,224,318	16,175,436
Term Debt [Member]
Total Bank Debt	222,222	1,444,444
Line of Credit [Member]
Total Bank Debt	$ 19,281,119	$ 16,311,493

Note 8 - Bank Debt and Notes _4

Note 8 - Bank Debt and Notes Payable - Notes Payable (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021	Jan. 15, 2021
Less current portion	$ 1,303,972	$ 2,946,885
Notes Payable [Member]
Notes payable	3,150,377	7,222,262
Less current portion	1,303,972	2,946,885
Notes payable – non-current portion	1,846,405	4,275,377
Notes Payable [Member] | Related Party Notes Three [Member] | First Francis [Member]
Notes payable	2,587,877	3,284,762	$ 3,779,784
Notes Payable [Member] | Seller Note [Member]
Notes payable	$ 562,500	$ 3,937,500

Note 8 - Bank Debt and Notes _5

Note 8 - Bank Debt and Notes Payable - Notes Payable (Details) (Parentheticals) - Notes Payable [Member] - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Related Party Notes Three [Member] | First Francis [Member]
Notes payable, face value	$ 3,779,784	$ 3,779,784
Seller Note [Member]
Notes payable, face value	$ 9,000,000	$ 9,000,000

Note 8 - Bank Debt and Notes _6

Note 8 - Bank Debt and Notes Payable - Principal Payments on Notes Payable (Details) - Notes Payable [Member]	Dec. 31, 2022 USD ($)
2023	$ 1,303,972
2024	788,911
2025	839,387
2026	218,107
Total principal payments	3,150,377
Related Party Notes [Member]
2023	741,472
2024	788,911
2025	839,387
2026	218,107
Total principal payments	2,587,877
Seller Note [Member]
2023	562,500
2024	0
2025	0
2026	0
Total principal payments	$ 562,500

Note 9 - Leases (Details Textua

Note 9 - Leases (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Lessee, Operating and Finance Lease, Renewal Term (Year)	10 years
Operating Lease, Expense	$ 2	$ 1.6
Minimum [Member]
Operating and Finance Lease, Remaining Term (Year)	2 years
Maximum [Member]
Operating and Finance Lease, Remaining Term (Year)	12 years

Note 9 - Leases - Lease Assets

Note 9 - Leases - Lease Assets and Liabilities (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Operating lease right-of-use assets, net	$ 9,524,280	$ 8,998,776
Operating Leases (in years) (Year)	7 years 8 months 12 days	9 years
Operating Leases	5%	5%
Other Current Liabilities [Member]
Other current liabilities	$ 1,705,224	$ 1,241,681
Operating Lease Liabilities [Member]
Operating lease liabilities	8,060,152	7,985,628
Other Current Liabilities and Operating Lease Liabilities [Member]
Total operating lease liabilities	$ 9,765,376	$ 9,227,309

Note 9 - Leases - Schedule of F

Note 9 - Leases - Schedule of Future Minimum Lease Payments (Details)	Dec. 31, 2022 USD ($)
2023	$ 1,986,824
2024	1,980,758
2025	1,953,693
2026	1,413,659
2027	752,837
Thereafter	3,650,367
Total future minimum lease payments	11,738,138
Less: imputed interest	(1,972,762)
Other Current Liabilities and Operating Lease Liabilities [Member]
Total	$ 9,765,376

Note 10 - Shareholders' Equity

Note 10 - Shareholders' Equity (Details Textual)	Dec. 31, 2022 $ / shares shares	Dec. 31, 2021 shares	Dec. 31, 2019 shares
Preferred Stock, Shares Authorized (in shares)			1,000,000
Common Class A [Member]
Common Stock, Shares Authorized (in shares)	10,000,000	10,000,000	10,000,000
Common Stock, Capital Shares Reserved for Future Issuance (in shares)	1,002,848	1,002,848
Common Stock, Voting Rights, per Share	1
Common Class A [Member] | Minimum [Member]
Dividends Payable, Amount Per Share (in dollars per share) | $ / shares	$ 0.10
Common Class B [Member]
Common Stock, Shares Authorized (in shares)	2,500,000	2,500,000	2,500,000
Common Stock, Voting Rights, per Share	3

Note 11 - Stock Compensation (D

Note 11 - Stock Compensation (Details Textual) - USD ($)	1 Months Ended	12 Months Ended
	May 31, 2019	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Ending Balance (in shares)		0	0	2,000
Share-Based Payment Arrangement, Expense		$ 957,728	$ 429,344
Directors Plans [Member]
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, Expected Term (Year)		10 years
Share-Based Payment Arrangement, Expense		$ 0	$ 8,775
Common Class A [Member]
Common Stock, Capital Shares Reserved for Future Issuance (in shares)		1,002,848	1,002,848
Common Class A [Member] | Omnibus 2013 Equity Plan [Member]
Common Stock, Capital Shares Reserved for Future Issuance (in shares)					400,000	150,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Additional Shares Authorized (in shares)	250,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)		32,200	23,700
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)		239,000
Common Class A [Member] | Directors Plans [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Ending Balance (in shares)		5,000

Note 11 - Stock Compensation -

Note 11 - Stock Compensation - Stock Option Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Balance (in shares)	0	2,000
Stock option exercise (in shares)	0	2,000
Options exercised, exercise price (in dollars per share)		$ 4.39
Balance (in shares)	0	0

Note 11 - Stock Compensation _2

Note 11 - Stock Compensation - Compensation Expense (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Non-cash stock compensation expense	$ 957,728	$ 429,344
Common Class A [Member] | Common Stock [Member]
Stock Awards to Directors and Officers (in shares)	32,200	23,700

Note 11 - Stock Compensation _3

Note 11 - Stock Compensation - Treasury Stock (Details) - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Common Class A [Member]
Balance (in shares)	41,844
Balance (in shares)	47,412	41,844
Common Class A [Member] | Treasury Stock [Member]
Balance (in shares)	41,844	39,467
Share repurchase (in shares)	5,568	2,377
Balance (in shares)	47,412	41,844
Common Class B [Member]
Balance (in shares)	182,435
Balance (in shares)	182,435	182,435
Common Class B [Member] | Treasury Stock [Member]
Balance (in shares)	182,435	182,435
Share repurchase (in shares)	0	0
Balance (in shares)	182,435	182,435

Note 12 - Income Taxes (Details

Note 12 - Income Taxes (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
SEC Schedule, 12-09, Valuation Allowance, Operating Loss Carryforward [Member]
Tax Credit Carryforward, Valuation Allowance	$ 29	$ 47
Valuation Allowance, Reserve for Uncertain Tax Position [Member]
Tax Credit Carryforward, Valuation Allowance	$ 200	$ 600

Note 12 - Income Taxes - Income

Note 12 - Income Taxes - Income Tax Reconciliation (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Before Provision for Income Taxes	$ 7,732,194	$ 7,362,942
Statutory rate	21%	21%
Tax at statutory rate	$ 1,623,761	$ 1,546,218
State taxes, net of federal benefit	20,438	560,080
Release of FIN 48 reserve	(414,000)	0
Permanent differences	(17,334)	(397,016)
Return to provision adjustments	(22,681)	362
Other	(19,393)	0
Total Provision for Income Taxes	$ 1,170,791	$ 1,709,644

Note 12 - Income Taxes - Deferr

Note 12 - Income Taxes - Deferred Tax Assets (Liabilities) (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Inventories	$ 221,441	$ 190,588
Bad debts	5,757	5,549
Accrued liabilities	677,728	373,932
Prepaid expense	(136,419)	(210,244)
Depreciation and amortization	(3,111,224)	(3,638,314)
Capitalized Costs	629,085	0
Research and development and other credit carryforwards	443,689	450,377
Right of use lease accounting	(80,376)	4,860
Directors stock option plan	180,761	185,201
Total deferred tax liability	(1,169,558)	(2,638,051)
Valuation allowance	(39,000)	(47,319)
Reserve for uncertain tax positions	(176,000)	(590,000)
Total reserves & allowances	(215,000)	(637,319)
Net deferred tax liability, net of reserves	$ (1,384,558)	$ (3,275,370)

Note 12 - Income Taxes - Net Op

Note 12 - Income Taxes - Net Operating Loss and Tax Credit Carryforwards (Details)	Dec. 31, 2022 USD ($)
State and Local Jurisdiction [Member]
Net Operating Loss	$ 2,065,423
State and Local Jurisdiction [Member] | Research & Development & Other Tax Credits [Member]
Net Operating Loss	39,000
Expires in Tax Year 2023 [Member] | Research & Development & Other Tax Credits [Member]
Net Operating Loss	6,000
Expires in Tax Year 2023 [Member] | State and Local Jurisdiction [Member]
Net Operating Loss	0
Expires in Tax Year 2024 [Member] | Research & Development & Other Tax Credits [Member]
Net Operating Loss	3,000
Expires in Tax Year 2024 [Member] | State and Local Jurisdiction [Member]
Net Operating Loss	0
Expires in Tax Year 2025 [Member] | Research & Development & Other Tax Credits [Member]
Net Operating Loss	3,000
Expires in Tax Year 2025 [Member] | State and Local Jurisdiction [Member]
Net Operating Loss	0
Expires in Tax Year 2026 [Member] | Research & Development & Other Tax Credits [Member]
Net Operating Loss	3,000
Expires in Tax Year 2026 [Member] | State and Local Jurisdiction [Member]
Net Operating Loss	0
Expires in Tax Year 2027 [Member] | Research & Development & Other Tax Credits [Member]
Net Operating Loss	3,000
Expires in Tax Year 2027 [Member] | State and Local Jurisdiction [Member]
Net Operating Loss	0
Expires in Tax Year 2028 [Member] | Research & Development & Other Tax Credits [Member]
Net Operating Loss	3,000
Expires in Tax Year 2028 [Member] | State and Local Jurisdiction [Member]
Net Operating Loss	0
Expires in Tax Year 2029 [Member] | Research & Development & Other Tax Credits [Member]
Net Operating Loss	3,000
Expires in Tax Year 2029 [Member] | State and Local Jurisdiction [Member]
Net Operating Loss	191,519
Expires in Tax Year 2030 [Member] | Research & Development & Other Tax Credits [Member]
Net Operating Loss	3,000
Expires in Tax Year 2030 [Member] | State and Local Jurisdiction [Member]
Net Operating Loss	414,231
Expires in Tax Year 2031 [Member] | Research & Development & Other Tax Credits [Member]
Net Operating Loss	3,000
Expires in Tax Year 2031 [Member] | State and Local Jurisdiction [Member]
Net Operating Loss	641,229
Expires in Tax Year 2032 [Member] | Research & Development & Other Tax Credits [Member]
Net Operating Loss	3,000
Expires in Tax Year 2032 [Member] | State and Local Jurisdiction [Member]
Net Operating Loss	0
Expires in Tax Year 2033 [Member] | Research & Development & Other Tax Credits [Member]
Net Operating Loss	3,000
Expires in Tax Year 2033 [Member] | State and Local Jurisdiction [Member]
Net Operating Loss	0
Expires in Tax Year 2034 [Member] | Research & Development & Other Tax Credits [Member]
Net Operating Loss	3,000
Expires in Tax Year 2034 [Member] | State and Local Jurisdiction [Member]
Net Operating Loss	532,837
Expires in Tax Year 2035 [Member] | Research & Development & Other Tax Credits [Member]
Net Operating Loss	0
Expires in Tax Year 2035 [Member] | State and Local Jurisdiction [Member]
Net Operating Loss	285,607
Expires in Tax Year 2036 [Member] | Research & Development & Other Tax Credits [Member]
Net Operating Loss	0
Expires in Tax Year 2036 [Member] | State and Local Jurisdiction [Member]
Net Operating Loss	0
Expires in Tax Year 2036 and Beyond [Member] | Research & Development & Other Tax Credits [Member]
Net Operating Loss	0
Expires in Tax Year 2036 and Beyond [Member] | State and Local Jurisdiction [Member]
Net Operating Loss	$ 0

Note 13 - Earnings Per Common_3

Note 13 - Earnings Per Common Share (Details Textual) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Incremental Common Shares Attributable to Dilutive Effect of Share-Based Payment Arrangements (in shares)	0	0

Note 13 - Earnings Per Common_4

Note 13 - Earnings Per Common Share - Summary of Earnings Per Share Calculation (Details) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
Income available to common stockholders									$ 6,561,403	$ 5,653,298
Weighted Average Shares of Common Stock Outstanding (in shares)									3,462,868	3,405,061
Net Income Per Common Share - Basic (in dollars per share)	$ 0.88	$ 0.36	$ 0.34	$ 0.31	$ 0.01	$ 0.35	$ 0.37	$ 0.93	$ 1.89	$ 1.66
Options and warrants under convertible note (in shares)									0	0
Weighted Average Shares of Common Stock Outstanding - Diluted (in shares)									3,462,868	3,405,061
Income available to common stockholders									$ 6,561,403	$ 5,653,298
Net Income Per Common Share - Diluted (in dollars per share)	$ 0.88	$ 0.36	$ 0.34	$ 0.31	$ 0.01	$ 0.35	$ 0.37	$ 0.93	$ 1.89	$ 1.66

Note 14 - Employee Benefit Pl_2

Note 14 - Employee Benefit Plans (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Defined Contribution Plan, Employer Discretionary Contribution Amount	$ 359,965	$ 86,541
United Steelworkers Pension Fund [Member]
Defined Contribution Plan, Employer Discretionary Contribution Amount	$ 55,914	$ 80,331

Note 15 - Acquisitions (Details

Note 15 - Acquisitions (Details Textual) - USD ($)						3 Months Ended	12 Months Ended
	May 01, 2022	Jan. 10, 2022	Jul. 01, 2021	Mar. 01, 2021	Jan. 15, 2021	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Goodwill, Ending Balance							$ 16,231,938	$ 14,404,618	$ 11,505,852
Payments to Acquire Businesses, Gross							$ 4,331,739	$ 6,138,102
Reverso Asset Purchase Agreement [Member] | Reverso Pumps, Inc. [Member]
Asset Acquisition, Consideration Transferred, Total		$ 2,600,000
Komtek Forge Acquisition [Member]
Business Combination, Consideration Transferred, Total					$ 3,653,308
Goodwill, Ending Balance					832,306
Payments to Acquire Businesses, Gross					840,551
Business Combination, Consideration Transferred, Liabilities Incurred					1,753,757
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable					$ 1,059,000
Komtek Forge Acquisition [Member] | Common Class A [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares)					60,000
Acquisition of Global Tek Manufacturing LLC [Member]
Business Combination, Consideration Transferred, Total				$ 6,324,429
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares)				61,475
Goodwill, Ending Balance				$ 1,896,607
Payments to Acquire Businesses, Gross				4,926,035
Business Combination, Acquisition Related Costs and Payments for Debt				1,400,000
Business Combination, Contingent Consideration, Liability, Total				1,500,000
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Annual Value, High				750,000
Payment for Contingent Consideration Liability, Operating Activities						$ 750,000
Business Combination, Consideration Transferred, Liabilities Incurred				1,398,394
Acquisition of Global Tek Manufacturing LLC [Member] | Trade Names [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill, Total				1,200,000
Acquisition of Global Tek Manufacturing LLC [Member] | Customer Lists [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill, Total				1,041,000
Acquisition of Global Tek Manufacturing LLC [Member] | Trademarks [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill, Total				$ 1,162,000
Acquisition of Emergency Hydraulics LLC [Member]
Business Combination, Consideration Transferred, Liabilities Incurred			$ 287,359
Acquisition of Emergency Hydraulics LLC [Member] | Customer Lists [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill, Total			$ 478,649
Reverso Pumps, Inc. [Member]
Business Combination, Consideration Transferred, Total		4,181,751
Goodwill, Ending Balance		1,572,913
Payments to Acquire Businesses, Gross		3,951,392
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill, Total		1,300,000
Business Combination, Consideration Transferred, Liabilities Incurred		230,359
Reverso Pumps, Inc. [Member] | Separ America [Member]
Payments to Acquire Businesses, Gross		1,600,000
Reverso Pumps, Inc. [Member] | Customer Lists [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill, Total		500,000
Reverso Pumps, Inc. [Member] | Trademarks [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill, Total		$ 800,000
Knitting Machinery Company of America LLC [Member]
Business Combination, Consideration Transferred, Total	$ 1,250,012
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares)	38,462
Goodwill, Ending Balance	$ 424,261
Payments to Acquire Businesses, Gross	250,000
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable	1,000,012
Knitting Machinery Company of America LLC [Member] | Customer Lists [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles	75,000
Knitting Machinery Company of America LLC [Member] | Trademarks [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles	$ 75,000

Note 15 - Acquisitions - Summar

Note 15 - Acquisitions - Summary Assets Acquired and Liabilities Assumed of Komtek Forge (Details) - USD ($)		12 Months Ended
	Jan. 15, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cash Consideration Transferred		$ 4,331,739	$ 6,138,102
Goodwill		$ 16,231,938	$ 14,404,618	$ 11,505,852
Komtek Forge Acquisition [Member]
Cash Consideration Transferred	$ 840,551
Assumed Debt	1,753,757
Fair Value of Stock Consideration	1,059,000
Total Consideration	3,653,308
Cash	75,701
Accounts Receivable	1,502,713
Inventory	1,595,859
Fixed Assets	434,197
Prepaid and Other Assets	280,258
Goodwill	832,306
Total Assets Acquired	4,721,034
Accounts Payable	843,817
Accrued Expense	223,909
Total Liabilities Assumed	1,067,726
Total Fair Value	3,653,308
Acquisition transaction costs incurred were:	$ 147,400

Note 15 - Acquisitions - Summ_2

Note 15 - Acquisitions - Summary Assets Acquired and Liabilities Assumed of Global-Tek-Manufacturity, LLC (Details) - USD ($)		12 Months Ended
	Mar. 01, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cash Consideration Transferred		$ 4,331,739	$ 6,138,102
Goodwill		$ 16,231,938	$ 14,404,618	$ 11,505,852
Acquisition of Global Tek Manufacturing LLC [Member]
Cash Consideration Transferred	$ 4,926,035
Assumed Debt	1,398,394
Total Consideration	6,324,429
Accounts Receivable	1,058,460
Inventory	173,202
Fixed Assets	3,233,073
Prepaid and Other Assets	189,214
Goodwill	1,896,607
Total Assets Acquired	8,753,556
Accounts Payable	473,119
Accrued Payroll and Other Expense	456,008
Contingent Liability	1,500,000
Total Liabilities Assumed	2,429,127
Total Fair Value	6,324,429
Acquisition transaction costs incurred were:	190,007
Acquisition of Global Tek Manufacturing LLC [Member] | Trademarks [Member]
Intangible Asset	1,162,000
Acquisition of Global Tek Manufacturing LLC [Member] | Customer Lists [Member]
Intangible Asset	$ 1,041,000

Note 15 - Acquisitions - Summ_3

Note 15 - Acquisitions - Summary Assets Acquired and Liabilities Assumed of Emergency Hydraulics, LLC (Details) - USD ($)	Jul. 01, 2021	Dec. 31, 2022	Dec. 31, 2021
Total Fair Value		$ 5,431,763	$ 2,752,404
Acquisition of Emergency Hydraulics LLC [Member]
Assumption of Indebtedness	$ 287,359
Accounts Receivable	79,843
Inventory	67,254
Total Assets Acquired	625,746
Accounts Payable	338,387
Total Liabilities Assumed	338,387
Total Fair Value	287,359
Acquisition transaction costs incurred were:	36,204
Acquisition of Emergency Hydraulics LLC [Member] | Customer Lists [Member]
Intangible Asset	$ 478,649

Note 15 - Acquisitions - Summ_4

Note 15 - Acquisitions - Summary Assets Acquired and Liabilities Assumed of Reverso Pumps LLC (Details) - USD ($)		12 Months Ended
	Jan. 10, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cash Consideration Transferred		$ 4,331,739	$ 6,138,102
Goodwill		$ 16,231,938	$ 14,404,618	$ 11,505,852
Reverso Pumps, Inc. [Member]
Cash Consideration Transferred	$ 3,951,392
Assumed Debt	230,359
Total Consideration	4,181,751
Accounts Receivable	466,887
Inventory	1,308,822
Fixed Assets	64,710
Prepaid and Other Assets	64,080
Intangible Asset	1,300,000
Goodwill	1,572,913
Total Assets Acquired	4,777,412
Accounts Payable	542,359
Accrued Expense	53,302
Total Liabilities Assumed	595,661
Total Fair Value	4,181,751
Acquisition transaction costs incurred were:	$ 124,825

Note 15 - Acquisitions - Summ_5

Note 15 - Acquisitions - Summary Assets Acquired and Liabilities Assumed of Knitting Machinery (Details) - USD ($)		12 Months Ended
	May 01, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cash Consideration Transferred		$ 4,331,739	$ 6,138,102
Goodwill		$ 16,231,938	$ 14,404,618	$ 11,505,852
Knitting Machinery Company of America LLC [Member]
Cash Consideration Transferred	$ 250,000
Fair Value of Stock Consideration	1,000,012
Total Consideration	1,250,012
Cash	100,000
Accounts Receivable	155,932
Inventory	664,861
Fixed Assets	164,123
Goodwill	424,261
Total Assets Acquired	1,659,177
Accounts Payable	33,694
Deferred Revenue	375,471
Total Liabilities Assumed	409,165
Total Fair Value	1,250,012
Acquisition transaction costs incurred were:	30,479
Knitting Machinery Company of America LLC [Member] | Trademark and Customer List [Member]
Intangible Asset	$ 150,000

Note 15 - Acquisitions - Revenu

Note 15 - Acquisitions - Revenue and Net Income of Acquired Entities (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Business Combination, Pro Forma Information, Revenue of Acquiree since Acquisition Date, Actual	$ 127,754,927	$ 104,162,227
Business Combination, Pro Forma Information, Earnings or Loss of Acquiree since Acquisition Date, Actual	6,561,403	5,653,298
Komtek Forge Acquisition [Member]
Business Combination, Pro Forma Information, Revenue of Acquiree since Acquisition Date, Actual	9,103,652	6,622,601
Business Combination, Pro Forma Information, Earnings or Loss of Acquiree since Acquisition Date, Actual	571,640	38,434
Acquisition of Global Tek Manufacturing LLC [Member]
Business Combination, Pro Forma Information, Revenue of Acquiree since Acquisition Date, Actual	6,537,499	9,249,412
Business Combination, Pro Forma Information, Earnings or Loss of Acquiree since Acquisition Date, Actual	(217,140)	1,582,758
Acquisition of Emergency Hydraulics LLC [Member]
Business Combination, Pro Forma Information, Revenue of Acquiree since Acquisition Date, Actual	1,500,573	516,319
Business Combination, Pro Forma Information, Earnings or Loss of Acquiree since Acquisition Date, Actual	121,546	48,021
Reverso Pumps, Inc. [Member]
Business Combination, Pro Forma Information, Revenue of Acquiree since Acquisition Date, Actual	5,467,426	0
Business Combination, Pro Forma Information, Earnings or Loss of Acquiree since Acquisition Date, Actual	876,558	0
Separ America [Member]
Business Combination, Pro Forma Information, Revenue of Acquiree since Acquisition Date, Actual	1,746,551	0
Business Combination, Pro Forma Information, Earnings or Loss of Acquiree since Acquisition Date, Actual	353,239	0
Knitting Machinery Company of America LLC [Member]
Business Combination, Pro Forma Information, Revenue of Acquiree since Acquisition Date, Actual	1,022,603	0
Business Combination, Pro Forma Information, Earnings or Loss of Acquiree since Acquisition Date, Actual	82,830	0
Acquired Entities [Member]
Business Combination, Pro Forma Information, Revenue of Acquiree since Acquisition Date, Actual	25,378,304	16,388,332
Business Combination, Pro Forma Information, Earnings or Loss of Acquiree since Acquisition Date, Actual	1,788,673	1,669,213
All Other Entities [Member]
Business Combination, Pro Forma Information, Revenue of Acquiree since Acquisition Date, Actual	102,376,623	87,773,895
Business Combination, Pro Forma Information, Earnings or Loss of Acquiree since Acquisition Date, Actual	$ 4,772,730	$ 3,984,085

Note 16 - Segment and Related_3

Note 16 - Segment and Related Information (Details Textual)	12 Months Ended
	Dec. 31, 2022
Number of Reportable Segments	2

Note 16 - Segment and Related_4

Note 16 - Segment and Related Information - Information by Industry Segment (Details) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
Sales	$ 32,660,531	$ 32,189,623	$ 31,902,027	$ 31,002,746	$ 27,320,481	$ 26,397,857	$ 26,449,885	$ 23,994,004	$ 127,754,927	$ 104,162,227
Gross Profit	7,588,082	6,309,803	6,768,491	6,366,405	4,731,545	5,397,709	5,780,290	6,002,921	27,032,781	21,912,465
Operating Income	2,760,946	1,999,678	2,375,527	1,397,321	676,214	1,868,781	2,119,797	2,325,460	8,533,472	6,990,252
Pretax Income									7,732,194	7,362,942
Net Income	3,069,719	$ 1,254,545	$ 1,171,264	$ 1,065,875	64,699	$ 1,197,877	$ 1,247,305	$ 3,143,417	6,561,403	5,653,298
Capital Expenditures									742,828	3,144,503
Depreciation and Amortization									3,750,805	2,986,599
Identifiable Assets	99,598,074				90,963,311				99,598,074	90,963,311
Corporate, Non-Segment [Member]
Capital Expenditures									154,674	103,143
Depreciation and Amortization									167,155	139,255
Identifiable Assets	2,215,461				5,813,250				2,215,461	5,813,250
Commercial Air Handling [Member]
Sales									47,649,695	38,018,412
Gross Profit									10,751,822	7,749,628
Operating Income									6,670,069	3,065,156
Pretax Income									6,670,069	3,071,119
Net Income									4,769,099	2,303,339
Industrial and Transportation Products [Member]
Sales									80,105,232	66,143,815
Gross Profit									16,280,959	14,162,131
Operating Income									5,955,820	4,519,290
Pretax Income									5,951,335	4,209,308
Net Income									4,253,978	3,468,366
Corporate and Other [Member]
Sales										0
Gross Profit									0	706
Operating Income									(4,092,417)	(594,194)
Pretax Income									(4,889,210)	82,515
Net Income									(2,461,674)	(118,407)
Commercial Air Handling Equipment [Member] | Operating Segments [Member]
Capital Expenditures									53,591	187,941
Depreciation and Amortization									431,752	437,770
Identifiable Assets	20,681,082				17,004,003				20,681,082	17,004,003
Industrial and Transportation Products Segment [Member] | Operating Segments [Member]
Capital Expenditures									534,563	2,853,419
Depreciation and Amortization									3,151,898	2,409,574
Identifiable Assets	$ 76,701,530				$ 68,146,058				$ 76,701,530	$ 68,146,058

Note 16 - Segment and Related_5

Note 16 - Segment and Related Information - Geographical Information (Details) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
Sales	$ 32,660,531	$ 32,189,623	$ 31,902,027	$ 31,002,746	$ 27,320,481	$ 26,397,857	$ 26,449,885	$ 23,994,004	$ 127,754,927	$ 104,162,227
UNITED STATES
Sales									125,097,522	102,678,670
CANADA
Sales									1,175,246	292,927
UNITED KINGDOM
Sales									443,808	0
PUERTO RICO
Sales									413,684	619,625
MEXICO
Sales									52,549	309,978
Other Foreign Countries [Member]
Sales									$ 572,118	$ 261,027

Note 17 - Quarterly Data (Una_3

Note 17 - Quarterly Data (Unaudited) - Summary of Quarterly Data (Unaudited) (Details) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
Sales	$ 32,660,531	$ 32,189,623	$ 31,902,027	$ 31,002,746	$ 27,320,481	$ 26,397,857	$ 26,449,885	$ 23,994,004	$ 127,754,927	$ 104,162,227
Gross Profit	7,588,082	6,309,803	6,768,491	6,366,405	4,731,545	5,397,709	5,780,290	6,002,921	27,032,781	21,912,465
Operating Income	2,760,946	1,999,678	2,375,527	1,397,321	676,214	1,868,781	2,119,797	2,325,460	8,533,472	6,990,252
Net Income	$ 3,069,719	$ 1,254,545	$ 1,171,264	$ 1,065,875	$ 64,699	$ 1,197,877	$ 1,247,305	$ 3,143,417	$ 6,561,403	$ 5,653,298
Net Income Per Common Share - Basic (in dollars per share)	$ 0.88	$ 0.36	$ 0.34	$ 0.31	$ 0.01	$ 0.35	$ 0.37	$ 0.93	$ 1.89	$ 1.66
Net Income Per Common Share - Diluted (in dollars per share)	$ 0.88	$ 0.36	$ 0.34	$ 0.31	$ 0.01	$ 0.35	$ 0.37	$ 0.93	$ 1.89	$ 1.66

Schedule II - Valuation and Q_3

Schedule II - Valuation and Qualifying Accounts - Schedule (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
SEC Schedule, 12-09, Allowance, Credit Loss [Member]
Balance at Beginning of Period	$ 75,390	$ 19,973
Charged to Costs and Expenses	68,241	55,417
Deductions		0
Balance at End of Period	143,631	75,390
Deductions		0
SEC Schedule, 12-09, Reserve, Inventory [Member]
Balance at Beginning of Period	452,607	315,345
Charged to Costs and Expenses	905,340	137,262
Deductions		0
Balance at End of Period	1,357,947	452,607
Deductions		0
SEC Schedule, 12-09, Reserve, Warranty [Member]
Balance at Beginning of Period	30,383	205,000
Charged to Costs and Expenses	432,906	190,097
Deductions	398,289	364,714
Balance at End of Period	65,000	30,383
Deductions	(398,289)	(364,714)
SEC Schedule, 12-09, Valuation Allowance, Deferred Tax Asset [Member]
Balance at Beginning of Period	47,319	47,319
Charged to Costs and Expenses	0	0
Deductions	8,319	0
Balance at End of Period	39,000	47,319
Deductions	(8,319)	0
Reserve for Uncertain Tax Positions [Member]
Balance at Beginning of Period	590,000	425,000
Charged to Costs and Expenses	0	165,000
Deductions	414,000	0
Balance at End of Period	176,000	590,000
Deductions	$ (414,000)	$ 0