Alpha Pro Tech (APT) 10-K 11 Mar 22 2021 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2021	Mar. 04, 2022	Jun. 30, 2021
Document Information [Line Items]
Entity Central Index Key	0000884269
Entity Registrant Name	ALPHA PRO TECH LTD
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2021
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2021
Document Transition Report	false
Entity File Number	001-15725
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	63-1009183
Entity Address, Address Line One	60 Centurian Drive, Suite 112
Entity Address, City or Town	Markham
Entity Address, State or Province	ON
Entity Address, Postal Zip Code	L3R 9R2
City Area Code	905
Local Phone Number	479-0654
Title of 12(b) Security	Common Stock, $0.01 par value
Trading Symbol	APT
Security Exchange Name	NYSE
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 101,367,511
Entity Common Stock, Shares Outstanding		13,139,391
Auditor Name	Tanner LLC
Auditor Location	Lehi, Utah
Auditor Firm ID	270
ICFR Auditor Attestation Flag	true

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Current assets:
Cash and cash equivalents	$ 16,307,000	$ 23,292,000
Accounts receivable, net of allowance for doubtful accounts of $64,000 as of December 31, 2021 and $71,000 as of December 31, 2020	3,397,000	8,132,000
Accounts receivable, related party	1,383,000	905,000
Inventories	24,969,000	16,749,000
Prepaid expenses	6,943,000	6,087,000
Total current assets	52,999,000	55,165,000
Property and equipment, net	6,064,000	4,353,000
Goodwill	55,000	55,000
Definite-lived intangible assets, net	3,000	7,000
Right-of-use assets	2,648,000	3,535,000
Equity investment in unconsolidated affiliate	6,120,000	5,549,000
Total assets	67,889,000	68,664,000
Current liabilities:
Accounts payable	528,000	1,983,000
Accrued liabilities	1,250,000	2,793,000
Customer advance payments of orders	0	209,000
Lease liabilities	883,000	867,000
Total current liabilities	2,661,000	5,852,000
Lease liabilities, net of current portion	1,817,000	2,719,000
Deferred income tax liabilities, net	791,000	563,000
Total liabilities	5,269,000	9,134,000
Commitments and contingincies
Shareholders' equity:
Common stock, $.01 par value: 50,000,000 shares authorized; 13,115,341 and 13,419,847 shares outstanding as of December 31, 2021 and December 31, 2020, respectively	132,000	135,000
Additional paid-in capital	0	409,000
Retained earnings	62,488,000	58,986,000
Total shareholders' equity	62,620,000	59,530,000
Total liabilities and shareholders' equity	$ 67,889,000	$ 68,664,000

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Allowance for doubtful accounts	$ 64,000	$ 71,000
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	50,000,000	50,000,000
Common stock, shares outstanding (in shares)	13,115,341	13,419,847

Condensed Consolidated Statemen

Condensed Consolidated Statements of Comprehensive Income (Unaudited) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Net sales	$ 68,637,000	$ 102,700,000
Cost of goods sold, excluding depreciation and amortization	43,339,000	52,218,000
Gross profit	25,298,000	50,482,000
Operating expenses:
Selling, general and administrative	16,554,000	18,171,000
Depreciation and amortization	817,000	729,000
Total operating expenses	17,371,000	18,900,000
Income from operations	7,927,000	31,582,000
Other income (expense):
Equity in income of unconsolidated affiliate	571,000	710,000
Loss on marketable securities	0	(62,000)
Interest income, net	2,000	18,000
Total other income	573,000	666,000
Income before provision for income taxes	8,500,000	32,248,000
Provision for income taxes	1,744,000	5,360,000
Net income	$ 6,756,000	$ 26,888,000
Basic earnings per common share (in dollars per share)	$ 0.51	$ 2
Diluted earnings per common share (in dollars per share)	$ 0.50	$ 1.92
Basic weighted average common shares outstanding (in shares)	13,225,628	13,449,987
Diluted weighted average common shares outstanding (in shares)	13,499,442	13,972,145

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Shareholders' Equity (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance (in shares) at Dec. 31, 2019	12,885,273
Balance at Dec. 31, 2019	$ 129,000	$ 708,000	$ 32,098,000	$ 32,935,000
Common stock repurchased and retired (in shares)	(223,100)			(223,100)
Common stock repurchased and retired	$ (2,000)	(2,664,000)	0	$ (2,666,000)
Options exercised (in shares)	757,674			757,674
Options exercised	$ 8,000	1,990,000		$ 1,998,000
Share-based compensation expense	$ 0	375,000	0	375,000
Net income			26,888,000	$ 26,888,000
Balance as of December 31, 2020 (in shares) at Dec. 31, 2020	13,419,847			13,419,847
Balance at Dec. 31, 2020	$ 135,000		58,986,000	$ 59,530,000
Common stock repurchased and retired (in shares)	(439,000)			(439,000)
Common stock repurchased and retired	$ (4,000)	(1,150,000)	(3,254,000)	$ (4,408,000)
Options exercised (in shares)	134,494			134,494
Options exercised		426,000		$ 427,000
Share-based compensation expense	$ 0	$ 315,000	0	315,000
Net income			6,756,000	$ 6,756,000
Balance as of December 31, 2020 (in shares) at Dec. 31, 2021	13,115,341			13,115,341
Balance at Dec. 31, 2021	$ 132,000		$ 62,488,000	$ 62,620,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Cash Flows From Operating Activities:
Net income	$ 6,756,000	$ 26,888,000
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Share-based compensation	315,000	375,000
Depreciation and amortization	817,000	729,000
Loss on marketable securities	0	62,000
Equity in income of unconsolidated affiliate	(571,000)	(710,000)
Operating lease expense, net of accretion	887,000	(357,000)
Deferred income taxes	228,000	47,000
Changes in assets and liabilities:
Accounts receivable, net	4,735,000	(4,564,000)
Accounts receivable, related party	(478,000)	(181,000)
Inventories	(8,220,000)	(5,446,000)
Prepaid expenses	(856,000)	(2,500,000)
Accounts payable and accrued liabilities	(2,998,000)	3,355,000
Customer advance payments of orders	(209,000)	209,000
Lease liabilities	(886,000)	367,000
Net cash provided by (used in) operating activities	(480,000)	18,274,000
Cash Flows From Investing Activities:
Purchase of property and equipment	(2,524,000)	(1,135,000)
Proceeds from sales of marketable securities	0	273,000
Net cash used in investing activities	(2,524,000)	(862,000)
Cash Flows From Financing Activities:
Proceeds from exercise of stock options	427,000	1,998,000
Repurchase of common stock	(4,408,000)	(2,666,000)
Net cash used in financing activities	(3,981,000)	(668,000)
Increase (decrease) in cash and cash equivalents	(6,985,000)	16,744,000
Cash and cash equivalents, beginning of the year	23,292,000	6,548,000
Cash and cash equivalents, end of the year	16,307,000	23,292,000
Supplemental disclosure of cash flow information:
Cash paid for income taxes	$ 1,824,000	$ 4,136,000

Note 1 - The Company

Note 1 - The Company	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Nature of Operations [Text Block]	1. The Company Alpha Pro Tech, Ltd. (“Alpha Pro Tech,” the “Company,” “we”, “us” or “our”) is in the business of protecting people, products and environments. The Company accomplishes this by developing, manufacturing and marketing a line of building supply products for the new home and re-roofing markets and a line of disposable protective apparel for the cleanroom, industrial, pharmaceutical, medical and dental markets. The Building Supply segment consists of construction weatherization products, such as housewrap, housewrap accessories, namely tape and flashing, and synthetic roof underlayment, as well as other woven material. The Disposable Protective Apparel segment consists of a complete line of disposable protective garments (shoecovers, bouffant caps, coveralls, gowns, frocks and lab coats), face masks and face shields. All of our disposable protective apparel products, including face masks and face shields, are sold through similar distribution channels, are single-use and disposable, have the purpose of protecting people, products and environments, and have to be produced in Food and Drug Administration (“FDA”) approved facilities, regardless of the market served. The Company’s products are sold under the "Alpha Pro Tech" brand name as well as under private label, and are predominantly sold in the United States of America (“US”). The ongoing novel coronavirus (COVID- 19 2021 2020, 19 19

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Significant Accounting Policies [Text Block]	2. Summary of Significant Accounting Policies Principles of Consolidation The consolidated financial statements of the Company include the accounts of the Company and its wholly-owned subsidiaries, Alpha Pro Tech, Inc. and Alpha ProTech Engineered Products, Inc. All significant intercompany accounts and transactions have been eliminated in consolidation. Events that occurred after December 31, 2021 Use of Estimates The preparation of financial statements in conformity with U.S. generally accepted accounting principles (“U.S. GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses for the reporting period. Actual results could differ from these estimates. Periods Presented All amounts have been rounded to the nearest thousand with the exception of the per share data. The Company qualified as a smaller reporting company at the measurement date for determining such qualification during 2021. two two Cash and Cash Equivalents The Company considers all highly liquid investments purchased with an original maturity of three Investments Investments are classified as available-for-sale in accordance with U.S. GAAP. The Company does not one Accounts Receivable Accounts receivable are recorded at the invoice amount and do not may Inventories Inventories include freight-in, materials, labor and overhead costs and are stated at the lower of cost or net realizable value. Allowances are recorded for slow-moving, obsolete or unusable inventories. The Company assesses inventories for estimated obsolescence or unmarketable products and writes down the difference between the cost of the inventories and the estimated net realizable values based upon assumptions about future sales and supplies on-hand. Property and Equipment Property and equipment are stated at cost less accumulated depreciation and amortization. Costs to develop internal use software are charged to expense as incurred until the preliminary project stage has been completed and application development begins. The Company discontinues capitalization upon entering the post-implementation stage and expenses ongoing maintenance and support costs. Property and equipment are depreciated or amortized using the straight-line method over the shorter of the respective useful lives of the assets or the related lease terms as follows: Buildings (in years) 25 Machinery and equipment (in years) 5 - 15 Office furniture and equipment (in years) 2 - 7 Leasehold improvements (in years) 4 - 5 Software (in years) 5 Expenditures for renewals and betterments are capitalized, whereas costs of maintenance and repairs are charged to operations in the period incurred. Goodwill and Intangible Assets The Company accounts for goodwill and definite-lived intangible assets in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 350, not 6 Fair Value of Financial Instruments The estimated fair values of financial instruments are determined based on relevant market information and cannot be determined with precision. The Company’s financial instruments consist primarily of cash, cash equivalents and marketable securities. The Company’s marketable securities are classified as available-for-sale and are carried at fair market value based on quoted market prices. Impairment of Long-Lived Assets The Company reviews long-lived assets for impairment whenever events or changes in its business circumstances indicate that the carrying amounts of the assets may not not not December 31, 2021 2020. Revenue Recognition Net sales includes revenue from products and shipping and handling charges, net of estimates for product returns and any related sales incentives. Our customer contracts have a single performance obligation: transfer control of products to customers. Revenue is measured as the amount of consideration that we expect to receive in exchange for transferring control of products. All revenue is recognized when we satisfy our performance obligations under the applicable contract. We recognize revenue in connection with transferring control of the promised products to the customer, with revenue being recognized at the point in time when the customer obtains control of the products, which is generally when title passes to the customer upon delivery to a third not third not December 31, 2021 no December 31, 2021, no December 31, 2020, 19 15 16 Shipping and Handling Costs The costs of shipping products to distributors are recorded in cost of goods sold. Stock-Based Compensation The Company maintains a stock option plan under which the Company may The Company accounts for share-based awards in accordance with ASC 718, 718 For the years ended December 31, 2021 2020 no December 31, 2021 2020, December 31, 2021 2020, 2020 2021 2020 Income Taxes The Company accounts for income taxes using the asset and liability method. A valuation allowance is recorded to reduce the carrying amounts of deferred income tax assets unless it is more likely than not not not Alpha Pro Tech, Ltd. and its subsidiaries file income tax returns in the U.S. federal jurisdiction, and in various state and foreign jurisdictions. Earnings Per Common Share The following table provides a reconciliation of both net income and the number of shares used in the computation of “basic” earnings per common share (“EPS”), which utilizes the weighted average number of common shares outstanding without regard to potential common shares, and “diluted” EPS, which includes all potential common shares which are dilutive for the years ended December 31, 2021 2020. Years Ended December 31, 2021 2020 Net income (numerator) $ 6,756,000 $ 26,888,000 Shares (denominator): Basic weighted average common shares outstanding 13,225,628 13,449,987 Add: Dilutive effect of common stock options 273,814 522,158 Diluted weighted average common shares outstanding 13,499,442 13,972,145 Earnings per common share: Basic $ 0.51 $ 2.00 Diluted $ 0.50 $ 1.92 Translation of Foreign Currencies Transactions in foreign currencies are translated into U.S. dollars at the exchange rate prevailing at the transaction date. Monetary assets and liabilities in foreign currencies at each period end are translated at the exchange rate in effect at that date. Transaction gains or losses on foreign currencies are reflected in selling, general and administrative expenses and were not December 31, 2021 2020. The Company does not not not Research and Development Costs Research and development costs are expensed as incurred and are included in selling, general and administrative expenses. Such costs were not December 31, 2021 2020. Advertising Costs The Company expenses advertising and promotional costs as incurred. These costs are included in selling, general and administrative expenses and were $27,000 and $32,000 for the years ended December 31, 2021 2020, Loss Contingencies The outcomes of legal proceedings and claims brought against the Company are subject to uncertainty. An estimated loss from a loss contingency such as a legal proceeding or claim is accrued if it is probable that an asset has been impaired or a liability has been incurred and the amount of the loss can be reasonably estimated. In determining whether a loss should be accrued, we evaluate, among other factors, the degree of probability of an unfavorable outcome and the ability to make a reasonable estimate of the amount of loss. Fair Value Measurements ASC 820, three This hierarchy requires the Company to minimize the use of unobservable inputs and to use observable market data, if available, when determining fair value. There were no December 31, 2021 2020. Reclassifications Certain reclassifications have been made to the prior years’ consolidated financial statements to conform to current year presentation. Certain financial information is presented on a rounded basis, which may New Accounting Standards In June 2016, 2016 13 326 2016 13 2016 13 December 15, 2019. January 1, 2020. not In December 2019, No. 2019 12, 740 2019 12 740 December 15, 2020, not Management periodically reviews new accounting standards that are issued. Management has not

Note 3 - Investments

Note 3 - Investments	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	3. Investments As of December 31, 2021 2020, no December 31, 2021. December 31, 2020,

Note 4 - Inventories

Note 4 - Inventories	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Inventory Disclosure [Text Block]	4. Inventories Inventories consisted of the following: December 31, 2021 2020 Raw materials $ 13,545,000 $ 9,729,000 Work in process 3,890,000 2,003,000 Finished goods 7,534,000 5,017,000 Total inventory $ 24,969,000 $ 16,749,000

Note 5 - Property and Equipment

Note 5 - Property and Equipment	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	5. Property and Equipment Property and equipment consisted of the following: December 31, 2021 2020 Buildings $ 493,000 $ 493,000 Machinery and equipment 15,273,000 13,039,000 Office furniture and equipment 2,177,000 2,076,000 Leasehold improvements 553,000 517,000 Software 3,000 3,000 18,499,000 16,128,000 Less accumulated depreciation and amortization (12,435,000 ) (11,775,000 ) Total net property and equipment $ 6,064,000 $ 4,353,000 Depreciation and amortization expense for property and equipment was $813,000 and $725,000 for the years ended December 31, 2021 2020,

Note 6 - Goodwill and Intangibl

Note 6 - Goodwill and Intangible Assets	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	6. Goodwill and Intangible Assets Management evaluates goodwill for impairment on an annual basis ( fourth no Definite-lived intangible assets, consisting of patents and trademarks, are amortized over their useful lives. Intangible assets consisted of the following: December 31, 2021 December 31, 2020 Weighted Average Amortization Period (Years) Gross Carrying Amount Accumulated Amortization Net Carrying Amount Weighted Average Amortization Period (Years) Gross Carrying Amount Accumulated Amortization Net Carrying Amount Patents and Trademarks 2.0 $ 474,000 $ (471,000 ) $ 3,000 3.0 $ 474,000 $ (467,000 ) $ 7,000 Amortization expense for intangible assets was $4,000 and $4,000 for the years ended December 31, 2021 2020, Estimated future amortization expense related to definite-lived intangible assets is as follows: Years ending December 31, 2022 $ 2,000 2023 ` 1,000 Total $ 3,000

Note 7 - Equity Investments in

Note 7 - Equity Investments in Unconsolidated Affiliate	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Equity Method Investments and Joint Ventures Disclosure [Text Block]	7. Equity Investments in Unconsolidated Affiliate In 2005, This joint venture positions Alpha ProTech Engineered Products, Inc. to respond to current and expected increased product demand for housewrap and synthetic roof underlayment and provides future capacity for sales of specialty roofing component products and custom products for industrial applications requiring high quality extrusion coated fabrics. In addition, the joint venture now supplies products for the Company’s Disposable Protective Apparel segment. The capital from the initial funding and a bank loan, which loan is guaranteed exclusively by the individual shareholders of Maple Industries and associates and collateralized by the assets of Harmony, were utilized to purchase the original manufacturing facility in India. Harmony currently has four three one 1 2 3 4 no In accordance with ASC 810, not 810 not not The Company records its investment in Harmony as “equity investment in unconsolidated affiliate” in the accompanying consolidated balance sheets. The Company records its equity interest in Harmony’s results of operations as “equity in income of unconsolidated affiliate” in the accompanying consolidated statements of income. The Company periodically reviews its investment in Harmony for impairment. Management has determined that no December 31, 2021 December 31, 2020. For the years ended December 31, 2021 2020, December 31, 2021 2020, December 31, 2021 2020, As of December 31, 2021,

Note 8 - Accrued Liabilities

Note 8 - Accrued Liabilities	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Accounts Payable and Accrued Liabilities Disclosure [Text Block]	8. Accrued Liabilities Accrued liabilities consisted of the following: December 31, 2021 2020 Payroll expenses and tax payable $ 187,000 $ 123,000 Commission and bonuses payable and general accrued liabilities 1,063,000 2,670,000 Total accrued liabilities $ 1,250,000 $ 2,793,000 Contract liabilities were $2,238,000 and $2,263,000 as of December 31, 2021 2020,

Note 9 - Notes Payable

Note 9 - Notes Payable	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Debt Disclosure [Text Block]	9. Notes Payable The Company previously maintained a $3,500,000 credit facility with Wells Fargo Bank, which expired in May 2020, not December 31, 2021 2020, no no

Note 10 - Shareholders' Equity

Note 10 - Shareholders' Equity	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Shareholders' Equity and Share-based Payments [Text Block]	10. Shareholders Equity Repurchase Program During the year ended December 31, 2021, December 31, 2020, December 31, 2021, Option Activity The 2004 “2004 2004 2004 The 2004 2004 December 31, 2020. 2004 three 2005, no fifth At the Company’s 2020 June 9, 2020, 2020 “2020 2020 2020 2004 2004 2020 no 2004 no may 2004 2004 2004 December 31, 2021, 2020 2021 December 31, 2021, The following table summarizes option activity for the years ended December 31, 2021 2020: Weighted Average Exercise Price Shares Per Option Options outstanding, December 31, 2019 1,326,414 $ 2.86 Granted to employees and directors - - Exercised (757,674 ) 2.64 Canceled/expired/forfeited - - Options outstanding, December 31, 2020 568,740 3.42 Granted to employees and directors - - Exercised (134,494 ) 3.17 Canceled/expired/forfeited (6,666 ) 3.62 Options outstanding, December 31, 2021 427,580 3.50 Options exercisable, December 31, 2021 315,583 3.47 Stock options to purchase 427,580 and 568,740 shares of common stock were outstanding as of December 31, 2021 2020, December 31, 2021. December 31, 2021. The Company used the Black-Scholes option-pricing model to value the options. The Company uses historical data to estimate the expected term of the options. The risk-free interest rate for periods consistent with the expected term of the award is based on the U.S. Treasury rates in effect at the time of grant. The expected volatility is based on historical volatility. The Company uses an estimated dividend payout ratio of zero, as the Company has not not The following table summarizes information about stock options as of December 31, 2021: Options Outstanding Options Exercisable Range of Exercise Prices Options Weighted Average Exercise Price Weighted Average Remaining Contract Life (in years) Aggregate Intrinsic Value Options Weighted Average Exercise Price Weighted Average Remaining Contract Life (in years) Aggregate Intrinsic Value $3.42 - $3.90 427,580 $ 3.50 1.91 $ 1,056,000 315,583 $ 3.47 1.77 $ 790,000 The intrinsic value is the amount by which the market value of the underlying common stock exceeds the exercise price of the respective stock options. The aggregate intrinsic value of stock options exercised during the years ended December 31, 2021 2020 As of December 31, 2021, December 31, 2021 Dividends The holders of the Company’s common stock are entitled to receive such dividends as may not no

Note 11 - Income Taxes

Note 11 - Income Taxes	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Income Tax Disclosure [Text Block]	11. Income Taxes The provision (benefit) for income taxes consisted of the following: For the Years Ended December 31, 2021 2020 Current $ 1,516,000 $ 5,313,000 Deferred 228,000 47,000 Provision for income taxes $ 1,744,000 $ 5,360,000 Deferred income tax assets (liabilities) consisted of the following: December 31, 2021 2020 Temporary differences: Property and equipment $ (993,000 ) $ (706,000 ) Intangible assets (10,000 ) (9,000 ) Inventory reserve 79,000 24,000 Accrued expenses and inventory 216,000 250,000 Basis difference in investments 35,000 35,000 Foreign exchange 11,000 (40,000 ) AMT/Foreign tax credits 42,000 - State income taxes (171,000 ) (117,000 ) Net deferred income tax liabilities $ (791,000 ) $ (563,000 ) The provision for income taxes differs from the amount that would be obtained by applying the U.S. statutory rate to income before income taxes as a result of the following: For the Years Ended December 31, 2021 2020 Income taxes based on U.S. statutory rate of 21% and 34%, respectively $ 1,785,000 $ 6,772,000 Non-deductible meals and entertainment - 5,000 FDII deduction (49,000 ) (348,000 ) Foreign taxes (120,000 ) (38,000 ) State taxes 219,000 747,000 Stock Compensation (106,000 ) (2,171,000 ) Other 15,000 393,000 Provision for income taxes $ 1,744,000 $ 5,360,000

Note 12 - Leases

Note 12 - Leases	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Lessee, Operating Leases [Text Block]	12. Leases Operating Lease Commitments: January 1, 2024. 2024. December 31, 2021 As of December 31, 2021, December 31, 2021, not December 31, 2021 2020, The aggregate future minimum lease payments and reconciliation to lease liabilities as of December 31, 2021 December 31, 2021 2022 $ 1,010,000 2023 1,017,000 2024 484,000 2025 365,000 Total future minimum lease payments 2,876,000 Less imputed interest (176,000 ) Total lease liabilities $ 2,700,000 As of December 31, 2021, December 31, 2021,

Note 13 - Legal

Note 13 - Legal	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	13. Legal Legal Proceedings: not not

Note 14 - Employee Benefit Plan

Note 14 - Employee Benefit Plans	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Retirement Benefits [Text Block]	14. Employee Benefit Plans The Company has certain benefit plans. Under the plans, employees may 1% 2% 12% December 31, 2021 2020, The Company does not December 31, 2021, 2020,

Note 15 - Activity of Business

Note 15 - Activity of Business Segments	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	15. Activity of Business Segments The Company operates through two ( 1 Building Supply ( 2 Disposable Protective Apparel Segment data excludes charges allocated to the principal executive office and other unallocated corporate overhead expenses and income tax. The Company evaluates the performance of its segments and allocates resources to them based primarily on net sales. The accounting policies of the segments are the same as those described previously under Summary of Significant Accounting Policies (see Note 2 The following table presents net sales for each segment: Years Ended December 31, 2021 2020 Building Supply $ 36,889,000 $ 30,580,000 Disposable Protective Apparel 31,748,000 72,120,000 Consolidated net sales $ 68,637,000 $ 102,700,000 The following table presents the reconciliation of total segment income to total consolidated net income: Years Ended December 31, 2021 2020 Building Supply $ 7,350,000 $ 5,396,000 Disposable Protective Apparel 6,706,000 33,501,000 Total segment income 14,056,000 38,897,000 Unallocated corporate overhead expenses 5,556,000 6,649,000 Provision for income taxes 1,744,000 5,360,000 Consolidated net income $ 6,756,000 $ 26,888,000 The following table presents net sales and long-lived asset information by geographic area: Years Ended December 31, 2021 2020 Net sales by geographic region United States $ 65,844,000 $ 90,495,000 International 2,793,000 12,205,000 Consolidated net sales $ 68,637,000 $ 102,700,000 As of December 31, 2021 2020 Long-lived assets by geographic region United States $ 4,623,000 $ 2,787,000 International 1,441,000 1,566,000 Consolidated total long-lived assets $ 6,064,000 $ 4,353,000 Net sales by geographic region are based on the countries in which our customers are located. For the years ended December 31, 2021, not December 31, 2021 No The following table presents the consolidated net property, equipment, goodwill and intangible assets by segment: As of December 31, 2021 2020 Building Supply $ 3,600,000 $ 1,806,000 Disposable Protective Apparel 1,419,000 1,432,000 Total segment assets 5,019,000 3,238,000 Unallocated corporate assets 1,103,000 1,177,000 Total consolidated assets $ 6,122,000 $ 4,415,000

Note 16 - Concentration of Risk

Note 16 - Concentration of Risk	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Concentration Risk Disclosure [Text Block]	16. Concentration of Risk The Company maintains its cash and cash equivalents in various bank accounts, the balances of which at times may not not The Company’s investments in marketable securities were held in one 2020 December 31, 2021 no Management believes that adequate provision has been made for risk of loss on all credit transactions. The Company buys a significant amount of its disposable protective apparel products from a limited number of contract manufacturers located in Asia and, to a much lesser extent, a contract manufacturer in Mexico. Management believes that other suppliers could provide similar products at comparable terms. A change in suppliers, however, could cause a delay in shipment and a possible loss of sales, which would affect operating results adversely. The Building Supply segment buys semi-finished housewrap and synthetic roof underlayment from its joint venture, Harmony, located in India. Although there are a limited number of manufacturers of the particular product, management believes that other suppliers could provide similar products at comparable terms. A change in suppliers, however, could cause a delay in shipment and a possible loss of sales, which would affect operating results adversely. The Company provides products to customers located primarily in the United States. Customers accounting for 10% or more of accounts receivable as of December 31, 2021 2020, December 31, 2021 2020, December 31, 2021 2020 Accounts Receivable: Customer A 13 % 11 % Customer B 19 % * Customer C * 18 % Net sales: Customer A 21 % 15 % Customer B 13 % * Customer C * 10 % * 10% December 31, 2021 December 31, 2020.

Note 17 - Employment Agreements

Note 17 - Employment Agreements	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Employment Agreements [Text Block]	17. Employment Agreements The Company has entered into an employment agreement with its current President and Chief Executive Officer, which has a term of approximately five four

Note 18 - Related Party Transac

Note 18 - Related Party Transactions	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	18. Related Party Transactions During 2021, 7.

Note 19 - Out-of-Period Adjustm

Note 19 - Out-of-Period Adjustment	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Error Corrections and Prior Period Adjustments [Text Block]	19. Out-of-Period Adjustment During the financial close for the year ended December 31, 2021, January 1, 2020, $279,000 December 31, 2019. December 31, 2020, 2020 December 31, 2020. These revisions resulted in a decrease of earnings per share and diluted earnings per share of $.01 and $.02, respectively for the year ended December 31, 2020. not No. 99 No. 108

Note 20 - Subsequent Events

Note 20 - Subsequent Events	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Subsequent Events [Text Block]	20. Subsequent Events The Company has reviewed and evaluated whether any additional material subsequent events have occurred from December 31, 2021 10

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	Principles of Consolidation The consolidated financial statements of the Company include the accounts of the Company and its wholly-owned subsidiaries, Alpha Pro Tech, Inc. and Alpha ProTech Engineered Products, Inc. All significant intercompany accounts and transactions have been eliminated in consolidation. Events that occurred after December 31, 2021
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of financial statements in conformity with U.S. generally accepted accounting principles (“U.S. GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses for the reporting period. Actual results could differ from these estimates.
Basis of Accounting, Policy [Policy Text Block]	Periods Presented All amounts have been rounded to the nearest thousand with the exception of the per share data. The Company qualified as a smaller reporting company at the measurement date for determining such qualification during 2021. two two
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents The Company considers all highly liquid investments purchased with an original maturity of three
Marketable Securities, Policy [Policy Text Block]	Investments Investments are classified as available-for-sale in accordance with U.S. GAAP. The Company does not one
Receivable [Policy Text Block]	Accounts Receivable Accounts receivable are recorded at the invoice amount and do not may
Inventory, Policy [Policy Text Block]	Inventories Inventories include freight-in, materials, labor and overhead costs and are stated at the lower of cost or net realizable value. Allowances are recorded for slow-moving, obsolete or unusable inventories. The Company assesses inventories for estimated obsolescence or unmarketable products and writes down the difference between the cost of the inventories and the estimated net realizable values based upon assumptions about future sales and supplies on-hand.
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment Property and equipment are stated at cost less accumulated depreciation and amortization. Costs to develop internal use software are charged to expense as incurred until the preliminary project stage has been completed and application development begins. The Company discontinues capitalization upon entering the post-implementation stage and expenses ongoing maintenance and support costs. Property and equipment are depreciated or amortized using the straight-line method over the shorter of the respective useful lives of the assets or the related lease terms as follows: Buildings (in years) 25 Machinery and equipment (in years) 5 - 15 Office furniture and equipment (in years) 2 - 7 Leasehold improvements (in years) 4 - 5 Software (in years) 5 Expenditures for renewals and betterments are capitalized, whereas costs of maintenance and repairs are charged to operations in the period incurred.
Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]	Goodwill and Intangible Assets The Company accounts for goodwill and definite-lived intangible assets in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 350, not 6
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value of Financial Instruments The estimated fair values of financial instruments are determined based on relevant market information and cannot be determined with precision. The Company’s financial instruments consist primarily of cash, cash equivalents and marketable securities. The Company’s marketable securities are classified as available-for-sale and are carried at fair market value based on quoted market prices.
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Impairment of Long-Lived Assets The Company reviews long-lived assets for impairment whenever events or changes in its business circumstances indicate that the carrying amounts of the assets may not not not December 31, 2021 2020.
Revenue [Policy Text Block]	Revenue Recognition Net sales includes revenue from products and shipping and handling charges, net of estimates for product returns and any related sales incentives. Our customer contracts have a single performance obligation: transfer control of products to customers. Revenue is measured as the amount of consideration that we expect to receive in exchange for transferring control of products. All revenue is recognized when we satisfy our performance obligations under the applicable contract. We recognize revenue in connection with transferring control of the promised products to the customer, with revenue being recognized at the point in time when the customer obtains control of the products, which is generally when title passes to the customer upon delivery to a third not third not December 31, 2021 no December 31, 2021, no December 31, 2020, 19 15 16
Revenue from Contract with Customer, Shipping and Handling, Policy [Policy Text Block]	Shipping and Handling Costs The costs of shipping products to distributors are recorded in cost of goods sold.
Share-based Payment Arrangement [Policy Text Block]	Stock-Based Compensation The Company maintains a stock option plan under which the Company may The Company accounts for share-based awards in accordance with ASC 718, 718 For the years ended December 31, 2021 2020 no December 31, 2021 2020, December 31, 2021 2020, 2020 2021 2020
Income Tax, Policy [Policy Text Block]	Income Taxes The Company accounts for income taxes using the asset and liability method. A valuation allowance is recorded to reduce the carrying amounts of deferred income tax assets unless it is more likely than not not not Alpha Pro Tech, Ltd. and its subsidiaries file income tax returns in the U.S. federal jurisdiction, and in various state and foreign jurisdictions.
Earnings Per Share, Policy [Policy Text Block]	Earnings Per Common Share The following table provides a reconciliation of both net income and the number of shares used in the computation of “basic” earnings per common share (“EPS”), which utilizes the weighted average number of common shares outstanding without regard to potential common shares, and “diluted” EPS, which includes all potential common shares which are dilutive for the years ended December 31, 2021 2020. Years Ended December 31, 2021 2020 Net income (numerator) $ 6,756,000 $ 26,888,000 Shares (denominator): Basic weighted average common shares outstanding 13,225,628 13,449,987 Add: Dilutive effect of common stock options 273,814 522,158 Diluted weighted average common shares outstanding 13,499,442 13,972,145 Earnings per common share: Basic $ 0.51 $ 2.00 Diluted $ 0.50 $ 1.92
Foreign Currency Transactions and Translations Policy [Policy Text Block]	Translation of Foreign Currencies Transactions in foreign currencies are translated into U.S. dollars at the exchange rate prevailing at the transaction date. Monetary assets and liabilities in foreign currencies at each period end are translated at the exchange rate in effect at that date. Transaction gains or losses on foreign currencies are reflected in selling, general and administrative expenses and were not December 31, 2021 2020. The Company does not not not
Research and Development Expense, Policy [Policy Text Block]	Research and Development Costs Research and development costs are expensed as incurred and are included in selling, general and administrative expenses. Such costs were not December 31, 2021 2020.
Advertising Cost [Policy Text Block]	Advertising Costs The Company expenses advertising and promotional costs as incurred. These costs are included in selling, general and administrative expenses and were $27,000 and $32,000 for the years ended December 31, 2021 2020,
Commitments and Contingencies, Policy [Policy Text Block]	Loss Contingencies The outcomes of legal proceedings and claims brought against the Company are subject to uncertainty. An estimated loss from a loss contingency such as a legal proceeding or claim is accrued if it is probable that an asset has been impaired or a liability has been incurred and the amount of the loss can be reasonably estimated. In determining whether a loss should be accrued, we evaluate, among other factors, the degree of probability of an unfavorable outcome and the ability to make a reasonable estimate of the amount of loss.
Fair Value Measurement, Policy [Policy Text Block]	Fair Value Measurements ASC 820, three This hierarchy requires the Company to minimize the use of unobservable inputs and to use observable market data, if available, when determining fair value. There were no December 31, 2021 2020.
Reclassification, Comparability Adjustment [Policy Text Block]	Reclassifications Certain reclassifications have been made to the prior years’ consolidated financial statements to conform to current year presentation. Certain financial information is presented on a rounded basis, which may
New Accounting Pronouncements, Policy [Policy Text Block]	New Accounting Standards In June 2016, 2016 13 326 2016 13 2016 13 December 15, 2019. January 1, 2020. not In December 2019, No. 2019 12, 740 2019 12 740 December 15, 2020, not Management periodically reviews new accounting standards that are issued. Management has not

Note 2 - Summary of Significa_2

Note 2 - Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2021
Notes Tables
Property, Plant, and Equipment, Useful Lives [Table Text Block]	Buildings (in years) 25 Machinery and equipment (in years) 5 - 15 Office furniture and equipment (in years) 2 - 7 Leasehold improvements (in years) 4 - 5 Software (in years) 5
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Years Ended December 31, 2021 2020 Net income (numerator) $ 6,756,000 $ 26,888,000 Shares (denominator): Basic weighted average common shares outstanding 13,225,628 13,449,987 Add: Dilutive effect of common stock options 273,814 522,158 Diluted weighted average common shares outstanding 13,499,442 13,972,145 Earnings per common share: Basic $ 0.51 $ 2.00 Diluted $ 0.50 $ 1.92

Note 4 - Inventories (Tables)

Note 4 - Inventories (Tables)	12 Months Ended
	Dec. 31, 2021
Notes Tables
Schedule of Inventory, Current [Table Text Block]	December 31, 2021 2020 Raw materials $ 13,545,000 $ 9,729,000 Work in process 3,890,000 2,003,000 Finished goods 7,534,000 5,017,000 Total inventory $ 24,969,000 $ 16,749,000

Note 5 - Property and Equipme_2

Note 5 - Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2021
Notes Tables
Property, Plant and Equipment [Table Text Block]	December 31, 2021 2020 Buildings $ 493,000 $ 493,000 Machinery and equipment 15,273,000 13,039,000 Office furniture and equipment 2,177,000 2,076,000 Leasehold improvements 553,000 517,000 Software 3,000 3,000 18,499,000 16,128,000 Less accumulated depreciation and amortization (12,435,000 ) (11,775,000 ) Total net property and equipment $ 6,064,000 $ 4,353,000

Note 6 - Goodwill and Intangi_2

Note 6 - Goodwill and Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2021
Notes Tables
Schedule of Finite-Lived Intangible Assets [Table Text Block]	December 31, 2021 December 31, 2020 Weighted Average Amortization Period (Years) Gross Carrying Amount Accumulated Amortization Net Carrying Amount Weighted Average Amortization Period (Years) Gross Carrying Amount Accumulated Amortization Net Carrying Amount Patents and Trademarks 2.0 $ 474,000 $ (471,000 ) $ 3,000 3.0 $ 474,000 $ (467,000 ) $ 7,000
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	2022 $ 2,000 2023 ` 1,000 Total $ 3,000

Note 8 - Accrued Liabilities (T

Note 8 - Accrued Liabilities (Tables)	12 Months Ended
	Dec. 31, 2021
Notes Tables
Schedule of Accrued Liabilities [Table Text Block]	December 31, 2021 2020 Payroll expenses and tax payable $ 187,000 $ 123,000 Commission and bonuses payable and general accrued liabilities 1,063,000 2,670,000 Total accrued liabilities $ 1,250,000 $ 2,793,000

Note 10 - Shareholders' Equity

Note 10 - Shareholders' Equity (Tables)	12 Months Ended
	Dec. 31, 2021
Notes Tables
Share-based Payment Arrangement, Option, Activity [Table Text Block]	Weighted Average Exercise Price Shares Per Option Options outstanding, December 31, 2019 1,326,414 $ 2.86 Granted to employees and directors - - Exercised (757,674 ) 2.64 Canceled/expired/forfeited - - Options outstanding, December 31, 2020 568,740 3.42 Granted to employees and directors - - Exercised (134,494 ) 3.17 Canceled/expired/forfeited (6,666 ) 3.62 Options outstanding, December 31, 2021 427,580 3.50 Options exercisable, December 31, 2021 315,583 3.47
Share-based Payment Arrangement, Activity [Table Text Block]	Options Outstanding Options Exercisable Range of Exercise Prices Options Weighted Average Exercise Price Weighted Average Remaining Contract Life (in years) Aggregate Intrinsic Value Options Weighted Average Exercise Price Weighted Average Remaining Contract Life (in years) Aggregate Intrinsic Value $3.42 - $3.90 427,580 $ 3.50 1.91 $ 1,056,000 315,583 $ 3.47 1.77 $ 790,000

Note 11 - Income Taxes (Tables)

Note 11 - Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2021
Notes Tables
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	For the Years Ended December 31, 2021 2020 Current $ 1,516,000 $ 5,313,000 Deferred 228,000 47,000 Provision for income taxes $ 1,744,000 $ 5,360,000
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	December 31, 2021 2020 Temporary differences: Property and equipment $ (993,000 ) $ (706,000 ) Intangible assets (10,000 ) (9,000 ) Inventory reserve 79,000 24,000 Accrued expenses and inventory 216,000 250,000 Basis difference in investments 35,000 35,000 Foreign exchange 11,000 (40,000 ) AMT/Foreign tax credits 42,000 - State income taxes (171,000 ) (117,000 ) Net deferred income tax liabilities $ (791,000 ) $ (563,000 )
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	For the Years Ended December 31, 2021 2020 Income taxes based on U.S. statutory rate of 21% and 34%, respectively $ 1,785,000 $ 6,772,000 Non-deductible meals and entertainment - 5,000 FDII deduction (49,000 ) (348,000 ) Foreign taxes (120,000 ) (38,000 ) State taxes 219,000 747,000 Stock Compensation (106,000 ) (2,171,000 ) Other 15,000 393,000 Provision for income taxes $ 1,744,000 $ 5,360,000

Note 12 - Leases (Tables)

Note 12 - Leases (Tables)	12 Months Ended
	Dec. 31, 2021
Notes Tables
Lessee, Operating Lease, Liability, Maturity [Table Text Block]	December 31, 2021 2022 $ 1,010,000 2023 1,017,000 2024 484,000 2025 365,000 Total future minimum lease payments 2,876,000 Less imputed interest (176,000 ) Total lease liabilities $ 2,700,000

Note 15 - Activity of Busines_2

Note 15 - Activity of Business Segments (Tables)	12 Months Ended
	Dec. 31, 2021
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Years Ended December 31, 2021 2020 Building Supply $ 36,889,000 $ 30,580,000 Disposable Protective Apparel 31,748,000 72,120,000 Consolidated net sales $ 68,637,000 $ 102,700,000
Reconciliation of Revenue from Segments to Consolidated [Table Text Block]	Years Ended December 31, 2021 2020 Building Supply $ 7,350,000 $ 5,396,000 Disposable Protective Apparel 6,706,000 33,501,000 Total segment income 14,056,000 38,897,000 Unallocated corporate overhead expenses 5,556,000 6,649,000 Provision for income taxes 1,744,000 5,360,000 Consolidated net income $ 6,756,000 $ 26,888,000
Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas [Table Text Block]	Years Ended December 31, 2021 2020 Net sales by geographic region United States $ 65,844,000 $ 90,495,000 International 2,793,000 12,205,000 Consolidated net sales $ 68,637,000 $ 102,700,000 As of December 31, 2021 2020 Long-lived assets by geographic region United States $ 4,623,000 $ 2,787,000 International 1,441,000 1,566,000 Consolidated total long-lived assets $ 6,064,000 $ 4,353,000
Reconciliation of Assets from Segment to Consolidated [Table Text Block]	As of December 31, 2021 2020 Building Supply $ 3,600,000 $ 1,806,000 Disposable Protective Apparel 1,419,000 1,432,000 Total segment assets 5,019,000 3,238,000 Unallocated corporate assets 1,103,000 1,177,000 Total consolidated assets $ 6,122,000 $ 4,415,000

Note 16 - Concentration of Ri_2

Note 16 - Concentration of Risk (Tables)	12 Months Ended
	Dec. 31, 2021
Notes Tables
Schedule of Revenue by Major Customers by Reporting Segments [Table Text Block]	December 31, 2021 2020 Accounts Receivable: Customer A 13 % 11 % Customer B 19 % * Customer C * 18 % Net sales: Customer A 21 % 15 % Customer B 13 % * Customer C * 10 %

Note 2 - Summary of Significa_3

Note 2 - Summary of Significant Accounting Policies (Details Textual) - USD ($)	12 Months Ended		19 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2021
Asset Impairment Charges, Total	$ 0	$ 0
Contract with Customer, Liability, Current	0	209,000	$ 0
Share-based Payment Arrangement, Expense	185,000	375,000
Advertising Expense	27,000	32,000
Restricted Stock [Member] | Incentive Plan 2020 [Member]
Share-based Payment Arrangement, Expense	$ 131,000	$ 6,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	15,140	8,912	24,052
Minimum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	5 years
Maximum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	17 years

Note 2 - Summary of Significa_4

Note 2 - Summary of Significant Accounting Policies - Property and Equipment (Details)	12 Months Ended
	Dec. 31, 2021
Building [Member]
Property and equipment (Year)	25 years
Machinery and Equipment [Member] | Minimum [Member]
Property and equipment (Year)	5 years
Machinery and Equipment [Member] | Maximum [Member]
Property and equipment (Year)	15 years
Furniture and Fixtures [Member] | Minimum [Member]
Property and equipment (Year)	2 years
Furniture and Fixtures [Member] | Maximum [Member]
Property and equipment (Year)	7 years
Leasehold Improvements [Member] | Minimum [Member]
Property and equipment (Year)	4 years
Leasehold Improvements [Member] | Maximum [Member]
Property and equipment (Year)	5 years
Software Development [Member]
Property and equipment (Year)	5 years

Note 2 - Summary of Significa_5

Note 2 - Summary of Significant Accounting Policies - Reconciliation of Net Income and Number of Shares Used in Computations of Basic and Diluted EPS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Net income	$ 6,756,000	$ 26,888,000
Shares (denominator):
Basic weighted average common shares outstanding (in shares)	13,225,628	13,449,987
Add: Dilutive effect of common stock options (in shares)	273,814	522,158
Diluted weighted average common shares outstanding (in shares)	13,499,442	13,972,145
Earnings per common share:
Basic earnings per common share (in dollars per share)	$ 0.51	$ 2
Diluted earnings per common share (in dollars per share)	$ 0.50	$ 1.92

Note 3 - Investments (Details T

Note 3 - Investments (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Marketable Securities, Total	$ 0	$ 0
Proceeds from Sale and Maturity of Marketable Securities, Total	$ 0
Marketable Securities, Gain (Loss), Total		$ (62,000)

Note 4 - Inventories - Inventor

Note 4 - Inventories - Inventories (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Raw materials	$ 13,545,000	$ 9,729,000
Work in process	3,890,000	2,003,000
Finished goods	7,534,000	5,017,000
Total inventory	$ 24,969,000	$ 16,749,000

Note 5 - Property and Equipme_3

Note 5 - Property and Equipment (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Depreciation, Depletion and Amortization, Nonproduction, Total	$ 813,000	$ 725,000

Note 5 - Property and Equipme_4

Note 5 - Property and Equipment - Property and Equipment (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Buildings	$ 493,000	$ 493,000
Machinery and equipment	15,273,000	13,039,000
Office furniture and equipment	2,177,000	2,076,000
Leasehold improvements	553,000	517,000
Software	3,000	3,000
Property, Plant and Equipment, Gross, Ending Balance	18,499,000	16,128,000
Less accumulated depreciation and amortization	(12,435,000)	(11,775,000)
Total net property and equipment	$ 6,064,000	$ 4,353,000

Note 6 - Goodwill and Intangi_3

Note 6 - Goodwill and Intangible Assets (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Goodwill, Impairment Loss	$ 0	$ 0
Amortization of Intangible Assets, Total	$ 4,000	$ 4,000

Note 6 - Goodwill and Intangi_4

Note 6 - Goodwill and Intangible Assets - Definite-lived Intangible Assets (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Net Carrying Amount	$ 3,000	$ 7,000
Patents and Trademarks [Member]
Weighted Average Amortization Period (Year)	2 years	3 years
Gross Carrying Amount	$ 474,000	$ 474,000
Accumulated Amortization	(471,000)	(467,000)
Net Carrying Amount	$ 3,000	$ 7,000

Note 6 - Goodwill and Intangi_5

Note 6 - Goodwill and Intangible Assets - Estimated Future Amortization Expense Related to Definite-lived Intangible Assets (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
2022	$ 2,000
2023	1,000
Total	$ 3,000	$ 7,000

Note 7 - Equity Investments i_2

Note 7 - Equity Investments in Unconsolidated Affiliate (Details Textual)	12 Months Ended
	Dec. 31, 2021USD ($)ft²	Dec. 31, 2020USD ($)	Dec. 31, 2005
Expense To Acquire Inventory	$ 26,252,000	$ 18,623,000
Income (Loss) from Equity Method Investments, Total	571,000	710,000
Proceeds from Sale of Productive Assets, Total	$ 1,931,000	1,087,000
INDIA | Harmony [Member]
Number of Stores	4
Number Of Stores Owned	3
Number Of Stores Rented	1
INDIA | Harmony [Member] | Manufacturing Building Products [Member]
Area of Real Estate Property (Square Foot) | ft²	113,000
INDIA | Harmony [Member] | Manufacturing Coated Material and Sewing Proprietary Disposable Protective Apparel [Member]
Area of Real Estate Property (Square Foot) | ft²	73,000
INDIA | Harmony [Member] | Sewing Proprietary Disposable Protective Apparel [Member]
Area of Real Estate Property (Square Foot) | ft²	16,000
INDIA | Harmony [Member] | Manufacturing Of Building Products [Member]
Area of Real Estate Property (Square Foot) | ft²	93,000
Harmony [Member]
Equity Method Investment, Other than Temporary Impairment	$ 0	$ 0
Equity Method Investments	6,120,000
Equity Method Investment, Aggregate Cost	1,450,000
Cumulative Equity In Income Of Unconsolidated Affiliate	5,689,000
Proceeds from Equity Method Investment, Distribution, Return of Capital	942,000
Proceeds from Equity Method Investment, Distribution	$ 77,000
Harmony [Member] | Alpha Pro Tech Engineered Products [Member]
Equity Method Investment, Ownership Percentage			41.66%
Harmony [Member] | Maple Industries and Associates [Member]
Equity Method Investment, Ownership Percentage			58.34%

Note 8 - Accrued Liabilities (D

Note 8 - Accrued Liabilities (Details Textual) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Contract with Customer, Liability, Total	$ 2,238,000	$ 2,263,000

Note 8 - Accrued Liabilities -

Note 8 - Accrued Liabilities - Accrued Liabilities (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Payroll expenses and tax payable	$ 187,000	$ 123,000
Commission and bonuses payable and general accrued liabilities	(1,063,000)	(2,670,000)
Total accrued liabilities	$ 1,250,000	$ 2,793,000

Note 9 - Notes Payable (Details

Note 9 - Notes Payable (Details Textual) - USD ($)	Dec. 31, 2021	Dec. 31, 2020	May 31, 2020
Line of Credit Facility, Maximum Borrowing Capacity			$ 3,500,000
Long-term Line of Credit, Total	$ 0	$ 0
Other Long-term Debt, Total	$ 0	$ 0

Note 10 - Shareholders' Equit_2

Note 10 - Shareholders' Equity (Details Textual) - USD ($) Pure in Thousands	12 Months Ended			19 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2021
Stock Repurchased and Retired During Period, Shares (in shares)	439,000	223,100
Payments for Repurchase of Common Stock	$ 4,408,000	$ 2,666,000
Stock Repurchase Program, Remaining Authorized Repurchase Amount	2,078,000			$ 2,078,000
Share-based Payment Arrangement, Expense	185,000	$ 375,000
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total	$ 37,000			$ 37,000
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)	5 months 1 day
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Ending Balance (in shares)	427,580	568,740	1,326,414	427,580
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate			0.00%
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value	$ 806,000	$ 10,772,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period (in shares)	134,494	757,674
Proceeds from Stock Options Exercised	$ 427,000
The2004 Plan Member
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in shares)	5,000,000			5,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)		5,009,750
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)	3 years
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period (Year)	5 years
Incentive Plan 2020 [Member]
Common Stock, Capital Shares Reserved for Future Issuance (in shares)	1,800,000			1,800,000
Incentive Plan 2020 [Member] | Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)	2021 years
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	15,140	8,912		24,052
Share-based Payment Arrangement, Expense	$ 131,000	$ 6,000
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total	$ 79,000			$ 79,000
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)	8 months 23 days

Note 10 - Shareholders' Equit_3

Note 10 - Shareholders' Equity - Stock Option Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Options outstanding (in shares)	568,740	1,326,414
Options outstanding (in dollars per share)	$ 3.42	$ 2.86
Exercised (in shares)	(134,494)	(757,674)
Exercised (in dollars per share)	$ 3.17	$ 2.64
Canceled/expired/forfeited (in shares)	(6,666)	0
Canceled/expired/forfeited (in dollars per share)	$ 3.62	$ 0
Options outstanding (in shares)	427,580	568,740
Options outstanding (in dollars per share)	$ 3.50	$ 3.42
Options exercisable (in shares)	315,583
Options exercisable (in dollars per share)	$ 3.47
Employees and Directors [Member]
Granted to employees and directors (in shares)	0	0
Granted to employees and directors (in dollars per share)	$ 0	$ 0

Note 10 - Shareholders' Equit_4

Note 10 - Shareholders' Equity - Information About Stock Options (Details)	12 Months Ended
	Dec. 31, 2021USD ($)$ / sharesshares
Range of Exercise Prices, Upper Limit (in dollars per share)	$ 3.90
Options Outstanding, Options (in shares) | shares	427,580
Options Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 3.50
Options Outstanding, Weighted Average Remaining Contract Life (Year)	1 year 10 months 28 days
Options Outstanding, Aggregate Intrinsic Value | $	$ 1,056,000
Options Exercisable, Options (in shares) | shares	315,583
Options Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 3.47
Options Exercisable, Weighted Average Remaining Contract Life (Year)	1 year 9 months 7 days
Options Exercisable, Aggregate Intrinsic Value | $	$ 790,000

Note 11 - Income Taxes - Provis

Note 11 - Income Taxes - Provision for Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Current	$ 1,516,000	$ 5,313,000
Deferred income taxes	228,000	47,000
Provision for income taxes	$ 1,744,000	$ 5,360,000

Note 11 - Income Taxes - Deferr

Note 11 - Income Taxes - Deferred Income Tax Assets (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Temporary differences:
Property and equipment	$ (993,000)	$ (706,000)
Intangible assets	(10,000)	(9,000)
Inventory reserve	79,000	24,000
Accrued expenses and inventory	216,000	250,000
Basis difference in investments	35,000	35,000
Foreign exchange	11,000	40,000
AMT/Foreign tax credits	42,000	0
State income taxes	(171,000)	(117,000)
Net deferred income tax liabilities	$ (791,000)	$ (563,000)

Note 11 - Income Taxes - Income

Note 11 - Income Taxes - Income Tax Reconciliation (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Income taxes based on U.S. statutory rate of 21% and 34%, respectively	$ 1,785,000	$ 6,772,000
Non-deductible meals and entertainment	0	5,000
FDII deduction	(49,000)	(348,000)
Foreign taxes	(120,000)	(38,000)
State taxes	219,000	747,000
Stock Compensation	(106,000)	(2,171,000)
Other	15,000	393,000
Provision for income taxes	$ 1,744,000	$ 5,360,000

Note 12 - Leases (Details Textu

Note 12 - Leases (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Operating Lease, Right-of-Use Asset	$ 2,648,000	$ 3,535,000
Operating Lease, Liability, Total	2,700,000
Finance Lease, Liability, Total	0
Operating Lease, Expense	$ 1,199,000	$ 1,154,000
Operating Lease, Weighted Average Remaining Lease Term (Year)	3 years 29 days
Operating Lease, Weighted Average Discount Rate, Percent	4.17%

Note 12 - Leases - Future Minim

Note 12 - Leases - Future Minimum Lease Payment (Details)	Dec. 31, 2021USD ($)
2022	$ 1,010,000
2023	1,017,000
2024	484,000
2025	365,000
Total future minimum lease payments	2,876,000
Less imputed interest	(176,000)
Total lease liabilities	$ 2,700,000

Note 14 - Employee Benefit Pl_2

Note 14 - Employee Benefit Plans (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Percent	12.00%
Defined Contribution Plan, Employer Discretionary Contribution Amount	$ 53,000	$ 45,000
Bonus Percentage	5.00%
Accrued Bonuses, Current	$ 1,063,000	2,670,000
President [Member]
Bonus, Maximum Threshold	1,000,000
Accrued Bonuses, Current	$ 447,000	$ 1,000,000
For Employees Contributing 1 Percent of Gross Earnings [Member]
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay	0.50%
For Employees Contributing 2 to12 Percent of Gross Earnings [Member]
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay	1.00%

Note 15 - Activity of Busines_3

Note 15 - Activity of Business Segments (Details Textual)	12 Months Ended
	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)
Number of Operating Segments	2
Revenue from Contract with Customer, Including Assessed Tax	$ 68,637,000	$ 102,700,000
AUSTRALIA
Revenue from Contract with Customer, Including Assessed Tax	$ 8,090,000

Note 15 - Activity of Busines_4

Note 15 - Activity of Business Segments - Consolidated Net Sales (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Net sales	$ 68,637,000	$ 102,700,000
Building Supply [Member] | Operating Segments [Member]
Net sales	36,889,000	30,580,000
Disposable Protective Apparel [Member] | Operating Segments [Member]
Net sales	$ 31,748,000	$ 72,120,000

Note 15 - Activity of Busines_5

Note 15 - Activity of Business Segments - Reconciliation of Total Segment Income to Total Consolidated Net Income (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Consolidated net income	$ 6,756,000	$ 26,888,000
Income Tax Expense (Benefit), Total	1,744,000	5,360,000
Operating Segments [Member]
Consolidated net income	14,056,000	38,897,000
Operating Segments [Member] | Building Supply [Member]
Consolidated net income	7,350,000	5,396,000
Operating Segments [Member] | Disposable Protective Apparel [Member]
Consolidated net income	6,706,000	33,501,000
Corporate, Non-Segment [Member]
Consolidated net income	$ 5,556,000	$ 6,649,000

Note 15 - Activity of Busines_6

Note 15 - Activity of Business Segments - Consolidated Net Sales and Long-lived Asset Information by Geographic Area (Details) - Reportable Geographical Components [Member] - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Net sales by geographic region
Consolidated sales	$ 68,637,000	$ 102,700,000
Long-lived assets by geographic region
Consolidated long-lived assets	6,064,000	4,353,000
UNITED STATES
Net sales by geographic region
Consolidated sales	65,844,000	90,495,000
Long-lived assets by geographic region
Consolidated long-lived assets	4,623,000	2,787,000
International Member
Net sales by geographic region
Consolidated sales	2,793,000	12,205,000
Long-lived assets by geographic region
Consolidated long-lived assets	$ 1,441,000	$ 1,566,000

Note 15 - Activity of Busines_7

Note 15 - Activity of Business Segments - Consolidated Net Property and Equipment, Goodwill and Intangible Assets (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Consolidated assets	$ 6,122,000	$ 4,415,000
Operating Segments [Member]
Consolidated assets	5,019,000	3,238,000
Operating Segments [Member] | Building Supply [Member]
Consolidated assets	3,600,000	1,806,000
Operating Segments [Member] | Disposable Protective Apparel [Member]
Consolidated assets	1,419,000	1,432,000
Corporate, Non-Segment [Member]
Consolidated assets	$ 1,103,000	$ 1,177,000

Note 16 - Concentration of Ri_3

Note 16 - Concentration of Risk (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Debt Securities, Available-for-sale, Realized Loss		$ 62,000
Accounts Receivable [Member] | Customer Concentration Risk [Member]
Concentration Risk Threshold Percentage	10.00%	10.00%
Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Concentration Risk Threshold Percentage	10.00%	10.00%

Note 16 - Concentration of Ri_4

Note 16 - Concentration of Risk - Customer Concentration (Details) - Customer Concentration Risk [Member]	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Accounts Receivable [Member] | Customer A [Member]
Customer	13.00%	11.00%
Accounts Receivable [Member] | Customer B [Member]
Customer	19.00%
Accounts Receivable [Member] | Customer C [Member]
Customer		18.00%
Revenue Benchmark [Member] | Customer A [Member]
Customer	21.00%	15.00%
Revenue Benchmark [Member] | Customer B [Member]
Customer	13.00%
Revenue Benchmark [Member] | Customer C [Member]
Customer		10.00%

Note 17 - Employment Agreemen_2

Note 17 - Employment Agreements (Details Textual)	12 Months Ended
	Dec. 31, 2021
Officer [Member]
Employment Agreement Term (Year)	5 years

Note 19 - Out-of-Period Adjus_2

Note 19 - Out-of-Period Adjustment (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Deferred Tax Expense from Stock Options Exercised			$ 291,000
Retained Earnings (Accumulated Deficit), Ending Balance	$ 62,488,000	$ 58,986,000
Income Tax Expense (Benefit), Total	$ 1,744,000	$ 5,360,000
Earnings Per Share, Basic, Total (in dollars per share)	$ 0.51	$ 2
Earnings Per Share, Diluted, Total (in dollars per share)	$ 0.50	$ 1.92
Revision of Prior Period, Error Correction, Adjustment [Member]
Retained Earnings (Accumulated Deficit), Ending Balance	$ (291,000)	$ (489,000)
Income Tax Expense (Benefit), Total	198,000
Accrued Liabilities, Total		198,000
Deferred Tax Liabilities, Gross, Total		$ 279,000
Earnings Per Share, Basic, Total (in dollars per share)		$ (1)
Earnings Per Share, Diluted, Total (in dollars per share)		$ (2)
Revision of Prior Period, Error Correction, Adjustment [Member] | Error Correction for Taxes Corrected in Retained Earnings [Member]
Current State and Local Tax Expense (Benefit)	12,000
Revision of Prior Period, Error Correction, Adjustment [Member] | Error Correction for Taxes Corrected in Provision for Income Tax [Member]
Deferred Tax Expense from Stock Options Exercised	44,000
Current State and Local Tax Expense (Benefit)	$ 154,000