Alpha Pro Tech (APT) 10-K 13 Mar 24 2023 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2023	Mar. 01, 2024	Jun. 30, 2023
Document Information [Line Items]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2023
Document Transition Report	false
Entity File Number	001-15725
Entity Registrant Name	ALPHA PRO TECH, LTD.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	63-1009183
Entity Address, Address Line One	53 Wellington Street East
Entity Address, City or Town	Aurora
Entity Address, State or Province	ON
Entity Address, Postal Zip Code	L4G 1H6
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	NYSEAMER
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	true
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity Public Float			$ 41,586,479
Entity Common Stock, Shares Outstanding (in shares)		11,462,034
Auditor Name	Tanner LLC
Auditor Location	Lehi, Utah
Auditor Firm ID	270
Entity Central Index Key	0000884269
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Amendment Flag	false

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Assets
Cash and cash equivalents	$ 20,378,000	$ 16,290,000
Inventories	20,131,000	24,397,000
Prepaid expenses	6,010,000	4,902,000
Total current assets	53,064,000	52,562,000
Property and equipment, net	5,587,000	5,742,000
Goodwill	55,000	55,000
Definite-lived intangible assets, net	0	1,000
Right-of-use assets	4,810,000	1,725,000
Equity investment in unconsolidated affiliate	5,247,000	4,718,000
Total assets	68,763,000	64,803,000
Current liabilities:
Accounts payable	802,000	674,000
Accrued liabilities	1,103,000	833,000
Lease liabilities	661,000	899,000
Total current liabilities	2,566,000	2,406,000
Lease liabilities, net of current portion	4,187,000	875,000
Deferred income tax liabilities, net	442,000	764,000
Total liabilities	7,195,000	4,045,000
Shareholders' equity:
Common stock, $.01 par value: 50,000,000 shares authorized; 11,416,212 and 12,226,306 shares outstanding as of December 31, 2023 and December 31, 2022, respectively	114,000	123,000
Additional paid-in capital	16,339,000	17,099,000
Retained earnings	46,552,000	45,025,000
Accumulated other comprehensive loss	(1,437,000)	(1,489,000)
Total shareholders' equity	61,568,000	60,758,000
Total liabilities and shareholders' equity	68,763,000	64,803,000
Nonrelated Party [Member]
Assets
Accounts receivable, net of allowance for doubtful accounts	5,503,000	5,382,000
Related Party [Member]
Assets
Accounts receivable, net of allowance for doubtful accounts	$ 1,042,000	$ 1,591,000

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Common Stock, Par or Stated Value Per Share (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)	11,416,212	12,226,306	13,115,341

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Net sales	$ 61,232,000	$ 61,981,000
Cost of goods sold, excluding depreciation and amortization	38,403,000	40,298,000
Gross profit	22,829,000	21,683,000
Operating expenses:
Selling, general and administrative	17,772,000	16,219,000
Depreciation and amortization	925,000	814,000
Total operating expenses	18,697,000	17,033,000
Income from operations	4,132,000	4,650,000
Other income (expense):
Equity in income (loss) of unconsolidated affiliate	477,000	87,000
Impairment on deposit	0	(490,000)
Interest income, net	816,000	148,000
Total other income (loss)	1,293,000	(255,000)
Income before provision for income taxes	5,425,000	4,395,000
Provision for income taxes	1,236,000	1,113,000
Net income	$ 4,189,000	$ 3,282,000
Basic earnings per common share (in dollars per share)	$ 0.35	$ 0.26
Diluted earnings per common share (in dollars per share)	$ 0.35	$ 0.26
Basic weighted average common shares outstanding (in shares)	11,856,356	12,713,533
Diluted weighted average common shares outstanding (in shares)	11,856,356	12,781,004

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Net income	$ 4,189,000	$ 3,282,000
Other comprehensive income (loss)- foreign currency translation gain (loss)	52,000	(620,000)
Comprehensive income	$ 4,241,000	$ 2,662,000

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
Balance (in shares) at Dec. 31, 2021	13,115,341				13,115,341
Balance at Dec. 31, 2021	$ 132,000	$ 18,131,000	$ 44,357,000	$ (869,000)	$ 61,751,000
Common stock repurchased and retired (in shares)	(170,000)
Common stock repurchased and retired	$ (2,000)	(235,000)	(519,000)	0	(756,000)
Stock-based compensation expense	0	55,000	0	0	55,000
Total comprehensive income	$ 0	0	0	(153,000)	(153,000)
Balance (in shares) at Mar. 31, 2022	12,945,341
Balance at Mar. 31, 2022	$ 130,000	17,951,000	45,360,000	(1,022,000)	$ 62,419,000
Balance (in shares) at Dec. 31, 2021	13,115,341				13,115,341
Balance at Dec. 31, 2021	$ 132,000	18,131,000	44,357,000	(869,000)	$ 61,751,000
Common stock repurchased and retired (in shares)	(910,700)				(910,700)
Common stock repurchased and retired	$ (9,000)	(1,259,000)	(2,614,000)	0	$ (3,882,000)
Options exercised (in shares)	21,665				21,665
Options exercised	$ 0	80,000	0	0	$ 80,000
Stock-based compensation expense	0	147,000	0	0	147,000
Total comprehensive income	$ 0	0	3,282,000	(620,000)	$ 2,662,000
Balance (in shares) at Dec. 31, 2022	12,226,306				12,226,306
Balance at Dec. 31, 2022	$ 123,000	17,099,000	45,025,000	(1,489,000)	$ 60,758,000
Balance (in shares) at Mar. 31, 2022	12,945,341
Balance at Mar. 31, 2022	$ 130,000	17,951,000	45,360,000	(1,022,000)	62,419,000
Common stock repurchased and retired (in shares)	(225,500)
Common stock repurchased and retired	$ (2,000)	(313,000)	(645,000)	0	(960,000)
Options exercised (in shares)	8,332
Options exercised	$ 0	30,000	0	0	30,000
Stock-based compensation expense	0	32,000	0	0	32,000
Total comprehensive income	$ 0	0	0	(265,000)	(265,000)
Balance (in shares) at Jun. 30, 2022	12,728,173
Balance at Jun. 30, 2022	$ 128,000	17,700,000	45,408,000	(1,287,000)	61,949,000
Common stock repurchased and retired (in shares)	(259,200)
Common stock repurchased and retired	$ (2,000)	(360,000)	(754,000)	0	(1,116,000)
Options exercised (in shares)	8,332
Options exercised	$ 0	30,000	0	0	30,000
Stock-based compensation expense	0	32,000	0	0	32,000
Total comprehensive income	$ 0	0	0	(137,000)	(137,000)
Balance (in shares) at Sep. 30, 2022	12,477,305
Balance at Sep. 30, 2022	$ 126,000	17,402,000	45,157,000	(1,424,000)	$ 61,261,000
Balance (in shares) at Dec. 31, 2022	12,226,306				12,226,306
Balance at Dec. 31, 2022	$ 123,000	17,099,000	45,025,000	(1,489,000)	$ 60,758,000
Common stock repurchased and retired (in shares)	(200,000)
Common stock repurchased and retired	$ (2,000)	(280,000)	(551,000)	0	(833,000)
Options exercised (in shares)	109,250
Options exercised	$ 1,000	349,000	0	0	350,000
Stock-based compensation expense	0	22,000	0	0	22,000
Total comprehensive income	$ 0	0	0	137,000	137,000
Balance (in shares) at Mar. 31, 2023	12,135,556
Balance at Mar. 31, 2023	$ 122,000	17,190,000	45,026,000	(1,352,000)	$ 60,986,000
Balance (in shares) at Dec. 31, 2022	12,226,306				12,226,306
Balance at Dec. 31, 2022	$ 123,000	17,099,000	45,025,000	(1,489,000)	$ 60,758,000
Common stock repurchased and retired (in shares)	(951,010)				(951,010)
Common stock repurchased and retired	$ (10,000)	(1,330,000)	(2,662,000)		$ (4,002,000)
Options exercised (in shares)	140,916				140,916
Options exercised		463,000		0	$ 464,000
Stock-based compensation expense		170,000	0	0	170,000
Total comprehensive income	$ 0	0	4,189,000	52,000	4,241,000
Cancellation of stock options (in shares)	0
Cancellation of stock options	$ 0	(23,000)	0	0	(23,000)
Treasury stock excise tax		(40,000)			$ (40,000)
Balance (in shares) at Dec. 31, 2023	11,416,212				11,416,212
Balance at Dec. 31, 2023	$ 114,000	16,339,000	46,552,000	(1,437,000)	$ 61,568,000
Balance (in shares) at Mar. 31, 2023	12,135,556
Balance at Mar. 31, 2023	$ 122,000	17,190,000	45,026,000	(1,352,000)	60,986,000
Common stock repurchased and retired (in shares)	(275,000)
Common stock repurchased and retired	$ (3,000)	(390,000)	(704,000)	0	(1,097,000)
Options exercised (in shares)	15,000
Options exercised	$ 0	54,000	0	0	54,000
Stock-based compensation expense	0	22,000	0	0	22,000
Total comprehensive income	0	0	0	21,000	21,000
Treasury stock excise tax	$ 0	(11,000)	0	0	(11,000)
Balance (in shares) at Jun. 30, 2023	11,875,556
Balance at Jun. 30, 2023	$ 119,000	16,865,000	45,468,000	(1,331,000)	61,121,000
Common stock repurchased and retired (in shares)	(249,110)
Common stock repurchased and retired	$ (2,000)	(354,000)	(693,000)	0	(1,049,000)
Options exercised (in shares)	10,000
Options exercised	$ 0	36,000	0	0	36,000
Stock-based compensation expense	0	24,000	0	0	24,000
Total comprehensive income	0	0	0	(152,000)	(152,000)
Treasury stock excise tax	$ 0	(19,000)	0	0	(19,000)
Balance (in shares) at Sep. 30, 2023	11,636,446
Balance at Sep. 30, 2023	$ 117,000	$ 16,552,000	$ 46,205,000	$ (1,483,000)	$ 61,391,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Cash Flows From Operating Activities:
Net income	$ 4,189,000	$ 3,282,000
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Share-based compensation	170,000	147,000
Depreciation and amortization	925,000	814,000
Equity in income of unconsolidated affiliate	(477,000)	(87,000)
Non-cash lease expense	744,000	923,000
Deferred income taxes	(322,000)	(27,000)
Changes in operating assets and liabilities:
Accounts receivable, net	(121,000)	(1,985,000)
Accounts receivable, related party	549,000	(208,000)
Inventories	4,266,000	572,000
Prepaid expenses	(1,108,000)	2,043,000
Accounts payable and accrued liabilities	398,000	(271,000)
Lease liabilities	(785,000)	(926,000)
Net cash provided by operating activities	8,458,000	4,277,000
Cash Flows From Investing Activities:
Purchases of property and equipment	(792,000)	(492,000)
Cash Flows From Financing Activities:
Proceeds from exercise of stock options	464,000	80,000
Repurchase of common stock	(4,002,000)	(3,882,000)
Treasury stock excise tax	(40,000)	0
Net cash used in financing activities	(3,578,000)	(3,802,000)
Increase (decrease) in cash and cash equivalents	4,088,000	(17,000)
Cash and cash equivalents, beginning of the period	16,290,000	16,307,000
Cash and cash equivalents, end of the period	20,378,000	16,290,000
Supplemental disclosure of cash flow information:
Cash paid for income taxes	1,524,000	443,000
Supplemental disclosure of non-cash transactions:
Net non-cash changes to operating leases	$ 3,859,000	$ 0

Note 1 - The Company

Note 1 - The Company	12 Months Ended
	Dec. 31, 2023
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, synthetic roof underlayment and synthetic roof underlayment accessories, namely self-adhered 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 (“U.S.”).

Note 2 - Change in Accounting P

Note 2 - Change in Accounting Policy	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Error Correction [Text Block]	2. Revised Prior Period Financial Statements During the financial close for the fiscal year ended December 31, 2023, the Company discovered certain errors related to its accounting policy for the accounting for share repurchases. Since the release of the Financial Accounting Standards Board Accounting Standards Codification (the “ASC” or the “Codification”), the Company should have allocated excess repurchase price over par value between additional paid-in capital and retained earnings, rather than entirely to additional paid-in capital. In periods prior to January 1, 2022, the Company should have allocated $18,131,000 from additional paid-capital to retained earnings, related to previously recording the repurchase price paid in excess of par value to additional paid-in capital instead of allocating the repurchase price paid in excess of par value between additional paid-in capital and retained earnings. For the year ended December 31, 2022, the Company should have allocated an additional $1,032,000 in excess repurchase price to additional paid-capital, resulting in a balance of $17,099,000 of additional paid-in capital and total of retained earnings of $45,025,000 at December 31, 2022. As a result, the Company adjusted the values of additional paid-in capital and retained earnings in shareholders’ equity on the balance sheet, and on the consolidated statements of shareholders’ equity. There was no impact on the statement of income, total consolidated balance sheet or total statement of shareholders’ equity. The only change in the consolidated balance sheet is between additional paid-in capital and retained earnings as total shareholders’ equity did not change. These revisions resulted in an increase in additional paid-in capital and a decrease in retained earnings but no effect on total assets, total liabilities, total shareholders’ equity, net income, earnings per share or cash flows. Management has determined that this revision was not material on a quantitative or qualitative basis to the prior period financial statements based on its analysis performed in accordance with the guidance provided by SEC Staff Accounting Bulletins No. 99 – Materiality and No. 108 –Considering the Effects of Prior Year Misstatements. Management has determined that the cumulative effect of the error was immaterial on the current year balance sheet. The Company has determined that the impact of adjustments relating to the corrections of this accounting error is not material to previously issued annual audited and unaudited financial statements and as such no restatement was necessary. Correcting prior year financial statements for immaterial errors would not require previously filed reports to be amended. Such a correction may be made the next time the registrant files the prior year financial statements, as wells as correcting the cumulative error in the current year would also be immaterial to the current year. Accordingly, these misstatements were corrected, and the adjustments are reflected in the related periods as noted below. The correction of these errors and the adjustments for these changes to the Company’s previously issued audited annual consolidated financial statements are shown in the table below, and the correction of these errors and the adjustments to the previously issued unaudited quarterly consolidated financial statements are shown in Note 19 to the financial statements. Consolidated Balance Sheets Previously (1) Reported Adjustments Revised As of December 31, 2022 Shareholders' equity: Common stock, $ .01 $ 123,000 $ - $ 123,000 Additional paid in capital - 17,099,000 17,099,000 Retained earnings 62,124,000 (17,099,000 ) 45,025,000 Accumulated other comprehensive loss (1,489,000 ) - (1,489,000 ) Total shareholders' equity 60,758,000 - 60,758,000 Total liabilities and shareholders' equity $ 64,803,000 $ - $ 64,803,000 (1) Additional paid-in capital and retained earnings have been changed by $17,099,000. Consolidated Statements of Shareholder's Equity Accumulated Additional Other Common Stock Paid-in Retained Comprehensive Shares Amount Capital* Earnings** Loss Total Balance as of December 31, 2021 as revised 13,115,341 $ 132,000 $ 18,131,000 $ 44,357,000 $ (869,000 ) $ 61,751,000 Common stock repurchased and retired as revised (910,700 ) (9,000 ) (1,259,000 ) (2,614,000 ) - (3,882,000 ) Options exercised 21,665 - 80,000 - - 80,000 Share-based compensation expense - - 147,000 - - 147,000 Total comprehensive income (loss) - - - 3,282,000 (620,000 ) 2,662,000 Balance as of December 31, 2022 as revised 12,226,306 $ 123,000 $ 17,099,000 $ 45,025,000 $ (1,489,000 ) $ 60,758,000 *This was previously reported as $0 and the total column has been updated to show the change in additional paid-in capital from $0 to $ 17,099,000 ** This was previously reported as $62,124,000 and the total column has been updated to show the change in common stock repurchased and retired from $3,646,000 to $ 2,614,000. The correcting adjustments have no effect on prior year’s consolidated statements of income, comprehensive income, or cash flows.

Note 3 - Summary of Significant

Note 3 - Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Significant Accounting Policies [Text Block]	3. 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, 2023, through the date on which these financial statements were filed with the Securities and Exchange Commission (“SEC”) were considered in the preparation of these financial statements. 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 2023. According to the disclosure requirements for smaller reporting companies, the Company has included balance sheets as of the end of the two most recent years and statements of income, comprehensive income, shareholders’ equity and cash flows for each of the two most recent years. Cash and Cash Equivalents The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. Investments Investments are classified as available-for-sale in accordance with U.S. GAAP. The Company does not have any investments in securities that are classified as held-to-maturity or trading. Available-for-sale investments are carried at their fair values using quoted prices in active markets for identical securities, with realized and unrealized gains and losses reported in net income. The cost of securities sold is based on the specific identification method. Investments that the Company intends to hold for more than one year are classified as long-term investments in the accompanying consolidated balance sheets. Accounts Receivable Accounts receivable are recorded at the invoice amount and do not bear interest. The allowance for credit losses is the Company’s best estimate of the amount of expected credit losses in the Company’s existing accounts receivable; however, changes in circumstances relating to accounts receivable may result in a requirement for additional allowances in the future. The Company pools accounts receivable based on risk characteristics, which include type of customer and age of open receivable balance. The allowance for each credit losses pool is estimated based on historical write-off experience and known conditions, adjusted for management’s reasonable and supportable expectations of future conditions. Account balances are charged against the allowance when management determines that the probability for collection of an account balance is remote. As of December 31, 2023, the Company had recorded an allowance for credit losses on accounts receivable of $35,000. As of December 31, 2022, the Company had recorded an allowance for doubtful accounts on accounts receivable of $45,000. 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. As of December 31, 2023 and 2022, the Company had recorded an allowance for excess and obsolete inventories of $292,000 and $152,000, respectively. 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, Intangibles – Goodwill and Other. Goodwill is not amortized, but rather is tested annually for impairment. Intangible assets with finite lives are amortized over their useful lives (see Note 6). The Company’s patents and trademarks are recorded at cost and are amortized using the straight-line method over their estimated useful lives of 5-17 years. 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. 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 be fully recoverable. If it is determined that the undiscounted future net cash flows are not sufficient to recover the carrying values of the assets, an impairment loss is recognized for the excess of the carrying values over the fair values of the assets. The Company believes that the future undiscounted net cash flows to be received from its long-lived assets exceed the assets’ carrying values and, accordingly, the Company has not recognized any impairment losses for the years ended December 31, 2023 and 2022. 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 party carrier for FOB shipping point arrangements and to the customer for FOB destination arrangements, at which time a receivable is created for the invoice sent to the customer. Shipping and handling activities are performed prior to the customer obtaining control of the goods, and are accounted for as fulfillment activities and are not a promised good or service. Shipping and handling charges billed to customers are included in revenue. Shipping and handling costs, associated with the distribution of the Company’s product to the customers, are recorded in cost of goods sold and are recognized when control of the product is transferred to the customer, which is generally when title passes to the customer upon delivery to a third-party carrier for FOB shipping point arrangements and to the customer for FOB destination arrangements. We estimate product returns based on historical return rates and estimate rebates based on contractual agreements. Using probability assessments, we estimate sales incentives expected to be paid over the term of the contract. Sales taxes and value added taxes in foreign and domestic jurisdictions that are collected from customers and remitted to governmental authorities are accounted for on a net basis and, therefore, are excluded from net sales. The Company manufactures certain private label goods for customers and has determined that control does not pass to the customer at the time of manufacture, based upon the nature of the private labelling. The Company has determined as of December 31, 2023, that it had no material contract assets, and concluded that its contract liabilities (primarily rebates) had the right of offset against customer receivables. See Note 15 of these Notes to Consolidated Financial Statements for information on revenue disaggregated by type and by geographic region. Shipping and Handling Costs The costs of shipping products to distributors are recorded in cost of goods sold. Stock-Based Compensation The Company maintains the 2020 Incentive Plan under which the Company may grant incentive stock options, non-qualified stock options, restricted stock, restricted stock units and other equity-based compensation to employees and non-employee directors. Stock options have been granted with exercise prices at or above the fair market value of the underlying shares of common stock on the date of grant. Options vest and expire according to terms established at the grant date. Restricted stock and restricted stock units have been granted, and the fair market value of these awards equals the closing stock price on the date of grant. The Company accounts for share-based awards in accordance with ASC 718, Stock Compensation. ASC 718 requires companies to record compensation expense for the value of all outstanding and unvested share-based awards, including employee stock options. For the years ended December 31, 2023 and 2022, there were 46,400 and 19,600 stock options granted, respectively, under the Company’s stock option plan. The Company recognized $25,000 and $43,000 in stock-based compensation expense for the years ended December 31, 2023 and 2022, respectively, related to outstanding options. For the years ended December 31, 2023 and 2022, 227,000 and 21,772 restricted stock equity awards, respectively, were granted under the 2020 Incentive Plan and the compensation expense associated with these awards was $145,000 and $104,000 in 2023 and 2022, respectively. 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 that such assets will be realized. The Company’s policy is to record any interest and penalties assessed by the Internal Revenue Service as a component of the provision for income taxes. The Company provides allowances for uncertain income tax positions when it is more likely than not that the position will not be sustained upon examination by the tax authority. 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, 2023 and 2022. Years Ended December 31, 2023 2022 Net income (numerator) $ 4,189,000 $ 3,282,000 Shares (denominator): Basic weighted average common shares outstanding 11,856,356 12,713,533 Add: Dilutive effect of common stock options - 67,471 Diluted weighted average common shares outstanding 11,856,356 12,781,004 Earnings per common share: Basic $ 0.35 $ 0.26 Diluted $ 0.35 $ 0.26 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 material for the years ended December 31, 2023 and 2022. The Company does not have a material foreign currency exposure in regards to purchase agreements with companies in Asia and Mexico as the agreements are in U.S. dollars. In addition, all sales transactions are in U.S. dollars. The Company has a foreign currency exposure with respect to its Canadian branch office. The foreign currency exposure is not material due to the fact that the Company does not manufacture products in Canada. The exposure primarily relates to payroll expenses in the Company’s administrative branch office in Canada. The Company also has potentially material foreign currency exposure in regards to its equity in its unconsolidated affiliate in India. The Company’s unconsolidated affiliate operations are in India; therefore, U.S. GAAP requires the Company to adjust the value of its investment for changes in foreign currency exchange rates. The Company determines the functional currency of its joint venture based upon the primary currency used to generate and expend cash, which is the currency of the country in which the joint venture is located. For joint ventures with functional currencies other than the U.S. dollar, the investment in that joint venture is translated into U.S. dollars using period-end exchange rates. The resulting foreign currency translation losses are deferred as accumulated other comprehensive loss (“AOCL”) and reclassified to earnings only upon sale or liquidation of that business. The foreign currency translations reduced the balance of equity in unconsolidated affiliated by $1,437,000 and $1,489,000 as of December 31, 2023 and 2022, respectively, and the loss was recorded in AOCL. 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 material for the years ended December 31, 2023 and 2022. Advertising Costs The Company expenses advertising and promotional costs as incurred. These costs are included in selling, general and administrative expenses and were $60,000 and $102,000 for the years ended December 31, 2023 and 2022, respectively. 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, Fair Value Measurements and Disclosures, establishes a framework for measuring fair value in accordance with U.S. GAAP, clarifies the definition of fair value within that framework and expands disclosures about the use of fair value measurements. On a quarterly basis, the Company measures at fair value certain financial assets using a hierarchy of valuation techniques based on whether the inputs to those valuation techniques are observable or unobservable. Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect the Company’s own assumptions. The fair value hierarchy prioritizes the inputs into three broad levels. 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 fair values of the Company’s financial assets as of December 31, 2023 and 2022. New Accounting Standards In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. These amendments address investor requests for enhanced transparency regarding income tax information. Specifically, they improve income tax disclosures related to rate reconciliation and income taxes paid. ASU 2023-09 becomes effective for fiscal years beginning after December 15, 2024, with early adoption permitted. The Company is evaluating the impact the adoption of this guidance will have on its consolidated financial statements. In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. This ASU improves reportable segment disclosure requirements, primarily through enhanced disclosures about significant expenses, and is effective for fiscal years beginning after December 15, 2023, on a retrospective basis. The Company is currently evaluating the impact of this standard on the consolidated financial statements. In June 2016, the FASB issued ASU 2016-13, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which replaces the existing incurred loss impairment model with an expected credit loss model and requires a financial asset measured at amortized cost to be presented at the net amount expected to be collected. Public business entities classified as smaller reporting companies were required to apply the provision of ASU 2016-13 with annual reporting periods after December 15, 2022. The Company adopted Topic 326 effective January 1, 2023, which did not have a material impact on the Company’s consolidated financial statements. Management periodically reviews new accounting standards that are issued. Management has not identified any other new standards that it believes merit further discussion at this time.

Note 4 - Inventories

Note 4 - Inventories	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Inventory Disclosure [Text Block]	4. Inventories Inventories consisted of the following: December 31, 2023 2022 Raw materials $ 10,470,000 $ 13,018,000 Work in process 2,236,000 2,225,000 Finished goods 7,425,000 9,154,000 Total inventory $ 20,131,000 $ 24,397,000

Note 5 - Property and Equipment

Note 5 - Property and Equipment	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	5. Property and Equipment Property and equipment consisted of the following: December 31, 2023 2022 Buildings $ 493,000 $ 493,000 Machinery and equipment 15,461,000 14,948,000 Office furniture and equipment 2,541,000 2,393,000 Leasehold improvements 658,000 606,000 Software 3,000 3,000 19,156,000 18,443,000 Less accumulated depreciation and amortization (13,569,000 ) (12,701,000 ) Total net property and equipment $ 5,587,000 $ 5,742,000 Depreciation and amortization expense for property and equipment was $925,000 and $814,000 for the years ended December 31, 2023 and 2022, respectively.

Note 6 - Goodwill and Intangibl

Note 6 - Goodwill and Intangible Assets	12 Months Ended
	Dec. 31, 2023
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 (in the fourth quarter), and no impairment charge was identified for the years presented. Definite-lived intangible assets, consisting of patents and trademarks, are amortized over their useful lives. Intangible assets consisted of the following: December 31, 2023 December 31, 2022 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 0.0 $ 474,000 $ (474,000 ) $ 0 1.0 $ 474,000 $ (473,000 ) $ 1,000 Amortization expense for intangible assets was $1,000 and $2,000 for the years ended December 31, 2023 and 2022, respectively. There is no estimated future amortization expense related to definite-lived intangible assets for the year ending December 31, 2024.

Note 7 - Equity Investments in

Note 7 - Equity Investments in Unconsolidated Affiliate	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Equity Method Investments and Joint Ventures Disclosure [Text Block]	7. Equity Investments in Unconsolidated Affiliate In 2005, Alpha ProTech Engineered Products, Inc. (a subsidiary of Alpha Pro Tech, Ltd.) entered into a joint venture with a manufacturer in India, Maple Industries and associates, for the production of building products. Under the terms of the joint venture agreement, a private company, Harmony Plastics Private Limited (“Harmony”), was created with ownership interests of 41.66% owned by Alpha ProTech Engineered Products, Inc. and 58.34% owned by Maple Industries and associates. 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 In accordance with ASC 810, Consolidation, the Company assesses whether or not related entities are variable interest entities (“VIEs”). For those related entities that qualify as VIEs, ASC 810 requires the Company to determine whether the Company is the primary beneficiary of the VIE, and, if so, to consolidate the VIE. The Company has determined that Harmony is not a VIE and is, therefore, considered to be an unconsolidated affiliate. 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 For the years ended December 31, 2023 and 2022, the Company purchased $18,822,000 and $22,877,000 of inventories, respectively, from Harmony. For the years ended December 31, 2023 and 2022, the Company recorded equity in income of unconsolidated affiliate of $477,000 and $87,000, respectively. For the years ended December 31, 2023 and 2022, the Company sold $266,000 and $570,000 of inventories, respectively, to Harmony. As of December 31, 2023, the Company’s investment in Harmony was $5,247,000, which consisted of its original $1,450,000 investment and cumulative equity in income of unconsolidated affiliate of $6,253,000, less $942,000 in repayments of an advance, payments of $77,000 in dividends and AOCL on foreign currency translations of $1,437,000.

Note 8 - Accrued Liabilities

Note 8 - Accrued Liabilities	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Accounts Payable and Accrued Liabilities Disclosure [Text Block]	8. Accrued Liabilities Accrued liabilities consisted of the following: December 31, 2023 2022 Payroll expenses and tax payable $ 157,000 $ 138,000 Commission and bonuses payable and general accrued liabilities 946,000 695,000 Total accrued liabilities $ 1,103,000 $ 833,000 Contract liabilities were $3,129,000 and $2,598,000 as of December 31, 2023 and 2022, respectively, which are netted against the related accounts receivable due to the legal right of offset.

Note 9 - Shareholders' Equity

Note 9 - Shareholders' Equity	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Shareholders' Equity and Share-Based Payments [Text Block]	9. Shareholders Equity Repurchase Program During the year ended December 31, 2023, the Company repurchased and retired 951,010 shares of its common stock for $4,002,000. During the year ended December 31, 2022, the Company repurchased and retired 910,700 shares of its common stock for $3,882,000. As of December 31, 2023, the Company had $2,194,000 available to repurchase common shares under the repurchase program. The excess of repurchase price over par value is allocated between additional paid-in capital and retained earnings. Option Activity The 2004 Stock Option Plan (the “2004 Plan”) is an equity compensation plan that provides for grants of stock options to eligible individuals. The 2004 Plan is intended to recognize the contributions made to the Company by key employees of the Company, provide key employees with additional incentive to devote themselves to the future success of the Company and improve the ability of the Company to attract, retain and motivate individuals. The 2004 Plan also is intended as an incentive to certain members of the Board of Directors of the Company to continue to serve on the Board of Directors and to devote themselves to the future success of the Company. The 2004 Plan provides for a total of 5,000,000 common shares eligible for issuance. Under the 2004 Plan, approximately 5,009,750 options had been granted as of December 31, 2020. Under the 2004 Plan, option grants have a three-year fifth At the Company’s 2020 Annual Meeting of Shareholders held on June 9, 2020, the Company’s shareholders approved the Alpha Pro Tech, Ltd. 2020 Omnibus Incentive Plan (the “2020 Incentive Plan”). The 2020 Incentive Plan provides for the grant of incentive and nonqualified stock options, stock appreciation rights, awards of restricted stock and restricted stock units, performance share awards, cash awards and other equity-based awards to employees (including officers), consultants and non-employee directors of the Company and its affiliates. A total of 1,800,000 shares of the Company’s common stock are reserved for issuance under the 2020 Incentive Plan, plus the number of shares underlying any award granted under the 2004 Option Plan that expires, terminates or is cancelled or forfeited under the terms of the 2004 Option Plan. As a result of the approval of the 2020 Incentive Plan, no future equity awards will be made pursuant to the 2004 Option Plan. Although no new awards may be granted under the 2004 Option Plan, all previously granted awards under the 2004 Option Plan will continue to be governed by the terms of the 2004 Option Plan. The following table summarizes restricted stock awards activity for the years ended December 31, 2023 and 2022: Weighted-Average Grant Date Price Shares Restricted stock awards Outstanding, December 31, 2021 15,140 $ 7.14 Granted to employees and directors 21,772 4.00 Vested (18,540 ) 6.56 Canceled/expired/forfeited - - Outstanding, December 31, 2022 18,372 4.00 Granted to employees and directors 227,000 4.23 Vested (10,200 ) 3.99 Canceled/expired/forfeited - - Outstanding December 31, 2023 235,172 4.21 During the years ended December 31, 2023, and 2022, 227,000 and 21,772 restricted stock awards were granted under the 2020 Incentive Plan, respectively. The Company recognized $145,000 and $104,000 in compensation expense associated with outstanding restricted stock awards for the years ended December 31, 2023 and 2022, respectively. As of December 31, 2023, $878,000 of total unrecognized compensation cost related to the restricted stock grants was expected to be recognized over a weighted-average remainder period of 2.61 years. The following table summarizes option activity for the years ended December 31, 2023 and 2022: Weighted Average Exercise Price Shares Per Option Options outstanding, December 31, 2021 427,580 $ 3.50 Granted to employees and directors 19,600 3.99 Exercised (21,665 ) 3.70 Canceled/expired/forfeited (14,900 ) 3.93 Options outstanding, December 31, 2022 410,615 3.50 Granted to employees and directors 46,400 4.23 Exercised (140,916 ) 3.29 Canceled/expired/forfeited (23,333 ) 3.53 Options outstanding, December 31, 2023 292,766 3.71 Options exercisable, December 31, 2023 236,565 3.60 Stock options to purchase 292,766 and 410,615 shares of common stock were outstanding as of December 31, 2023 and 2022, respectively. All except 46,400 of the stock options, which were anti-dilutive, were included in the computation of the weighted-average number of dilutive common shares outstanding for the year ended December 31, 2023. All of the stock options were included in the computation of the weighted-average number of dilutive common shares outstanding for the year ended December 31, 2022. 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 The following table summarizes information about stock options as of December 31, 2023: 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 - $4.23 292,766 $ 3.71 1.17 $ 462,000 236,565 $ 3.60 0.36 $ 400,000 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, 2023 and 2022, was $109,000 and $12,000, respectively. As of December 31, 2023, $147,000 of total unrecognized compensation cost related to stock options was expected to be recognized over a weighted-average remaining period of 2.5 years. Cash received from 140,916 options exercised for the year ended December 31, 2023, was $464,000. Dividends The holders of the Company’s common stock are entitled to receive such dividends as may be declared by the Board of Directors of the Company from time to time to the extent that funds are legally available for payment thereof. The Company has never declared or paid any dividends on any of its outstanding shares of common stock. The Board of Directors’ current policy is not to pay dividends but rather to use available funds to repurchase common shares in accordance with the Company’s repurchase program and to fund the continued development and growth of the Company. Consequently, the Company currently has no plans to pay cash dividends in the foreseeable future.

Note 10 - Accumulated Other Com

Note 10 - Accumulated Other Comprehensive Loss	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Comprehensive Income (Loss) Note [Text Block]	10. Accumulated Other Comprehensive Loss Accumulated other comprehensive loss, a component of shareholders’ equity, consists of foreign currency translation adjustments related to foreign currency gains or losses on our unconsolidated affiliate as its functional currency is other than the U.S. dollar. The resulting foreign currency translation gains or losses are deferred as AOCL and reclassified to earnings only upon sale or liquidation of that business. The accumulated other comprehensive loss on equity in unconsolidated affiliate was $1,437,000 and $1,489,000 as of December 31, 2023 and 2022, respectively.

Note 11 - Income Taxes

Note 11 - Income Taxes	12 Months Ended
	Dec. 31, 2023
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, 2023 2022 Current $ 1,558,000 $ 1,140,000 Deferred (322,000 ) (27,000 ) Provision for income taxes $ 1,236,000 $ 1,113,000 Deferred income tax assets (liabilities) consisted of the following: December 31, 2023 2022 Temporary differences: Property and equipment $ (858,000 ) $ (920,000 ) Intangible assets 102,000 (11,000 ) Inventory reserve 61,000 32,000 Accrued expenses and inventory 199,000 191,000 Right of Use Asset (1,281,000 ) - Foreign exchange 16,000 12,000 Lease Liability 1,289,000 - AMT/Foreign tax credits 141,000 128,000 State income taxes (111,000 ) (196,000 ) Net deferred income tax liabilities $ (442,000 ) $ (764,000 ) 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, 2023 2022 Income taxes based on U.S. statutory rate of 21% $ 1,150,000 $ 923,000 Non-deductible meals & entertainment 12,000 FDII deduction (6,000 ) (22,000 ) Foreign taxes (82,000 ) (23,000 ) State taxes 169,000 170,000 Stock Compensation 18,000 60,000 Other (25,000 ) 5,000 Provision for income taxes $ 1,236,000 $ 1,113,000

Note 12 - Leases - Future Minim

Note 12 - Leases - Future Minimum Lease Payment	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Lessee, Operating Leases [Text Block]	12. Leases Operating Lease Commitments: As of December 31, 2023, the Company had operating lease right-of-use assets of $4,810,000 and operating lease liabilities of $4,848,000. As of December 31, 2023, we did not The aggregate future minimum lease payments and reconciliation to lease liabilities as of December 31, 2023, were as follows: December 31, 2023 2024 $ 661,000 2025 545,000 2026 511,000 2027 468,000 2028 468,000 Thereafter 5,153,000 Total future minimum lease payments 7,806,000 Less imputed interest (2,958,000 ) Total lease liabilities $ 4,848,000 As of December 31, 2023, the weighted average remaining lease term of the Company’s operating leases was 15.07 years. During the year ended December 31, 2023, the weighted average discount rate with respect to these leases was 6.96%.

Note 13 - Legal

Note 13 - Legal	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	13. Legal Legal Proceedings: On June 7, 2022, the Company filed a lawsuit (the “Lawsuit”) in the Fourth Judicial District Court of Utah naming as defendants Mechanized Concepts, LLC, Matthew D. Collegee, Collegee Machine, Engineering, Design, LLC, Joseph Collegee d/b/a/ Collegee Machine, and Justin Staub (collectively, the “Defendants”). The Lawsuit relates to certain equipment ordered from Defendants and paid for by the Company, which Defendants never delivered. In the Lawsuit the Company is seeking the following relief: compensatory damages in the amount $490,000, representing the money the Company paid for the machines it never received, lost profits in the form of mask sales it could have made if Defendants had delivered the machines on the promised date and other monetary and equitable relief. In 2022, the Company has written off the $490,000 balance of the deposit paid for the equipment, pending any recovery in the Lawsuit. As of the date hereof, no counterclaims have been asserted against the Company. The Company believes there would not be any meritorious claims against the Company in the Lawsuit. The Lawsuit is in its early stages and the final outcome, including the potential amount of any recovery for the Company’s claims, is uncertain. The Company is subject to various pending and threatened litigation actions in the ordinary course of business. Although it is not possible to determine with certainty at this point in time what liability, if any, the Company will have as a result of such litigation, based on consultation with legal counsel, management does not anticipate that the ultimate liability, if any, resulting from such litigation will have a material effect on the Company’s financial condition and results of operations.

Note 14 - Employee Benefit Plan

Note 14 - Employee Benefit Plans	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Retirement Benefits [Text Block]	14. Employee Benefit Plans The Company has certain benefit plans. Under the plans, employees may contribute up to 12% of their gross earnings subject to certain limitations. The Company contributes an additional 0.5% of gross earnings for those employees contributing 1% of their gross earnings and contributes 1% of gross earnings for those employees contributing 2% to 12% of their gross earnings. The amounts contributed to the plans by the Company were $48,000 and $50,000 for the years ended December 31, 2023 and 2022, respectively. The Company does not have any other significant pension, profit sharing or similar plans established for its employees. Pursuant to his employment agreement with the Company, Lloyd Hoffman, our President and Chief Executive Officer, is contractually entitled to receive from the Company at the conclusion of each fiscal year a cash bonus in an amount equal to 5% pre-tax profits of the Company, excluding bonus expense, as presented in the Company’s audited consolidated statements of income for such fiscal year, subject to a maximum payment of $1,000,000. The Company accrued $286,000 for the year ended December 31, 2023, compared to $231,000 for 2022, in connection with the bonus.

Note 15 - Activity of Business

Note 15 - Activity of Business Segments	12 Months Ended
	Dec. 31, 2023
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 3). Segment data excludes charges allocated to the principal executive office and other corporate unallocated expenses and income taxes. The Company evaluates the performance of its segments and allocates resources to them based primarily on net sales. The following table presents net sales for each segment: Years Ended December 31, 2023 2022 Building Supply $ 40,396,000 $ 36,937,000 Disposable Protective Apparel 20,836,000 25,044,000 Consolidated net sales $ 61,232,000 $ 61,981,000 The following table presents the reconciliation of total segment income to total consolidated net income: Years Ended December 31, 2023 2022 Building Supply $ 5,703,000 $ 5,359,000 Disposable Protective Apparel 4,385,000 4,010,000 Total segment income 10,088,000 9,369,000 Unallocated corporate overhead expenses 4,663,000 4,974,000 Provision for income taxes 1,236,000 1,113,000 Consolidated net income $ 4,189,000 $ 3,282,000 The following table presents net sales and long-lived assets, net of accumulated depreciation and amortization, information by geographic area: Years Ended December 31, 2023 2022 Net sales by geographic region United States $ 60,882,000 $ 60,489,000 International 350,000 1,492,000 Consolidated net sales $ 61,232,000 $ 61,981,000 As of December 31, 2023 2022 Long-lived assets, net by geographic region United States $ 4,340,000 $ 4,380,000 International 1,247,000 1,362,000 Consolidated total long-lived assets, net $ 5,587,000 $ 5,742,000 Net sales by geographic region are based on the countries in which our customers are located. For the year ended December 31, 2023, the Company did not generate sales from any single country, except the United States, that were significant to the Company’s consolidated net sales. The following table presents the consolidated net property, equipment, goodwill and intangible assets by segment: As of December 31, 2023 2022 Building Supply $ 3,389,000 $ 3,395,000 Disposable Protective Apparel 1,213,000 1,327,000 Total segment assets 4,602,000 4,722,000 Unallocated corporate assets 1,040,000 1,076,000 Total consolidated assets $ 5,642,000 $ 5,798,000

Note 16 - Concentration of Risk

Note 16 - Concentration of Risk	12 Months Ended
	Dec. 31, 2023
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 exceed federally insured limits. The Company has not experienced any losses related to these accounts, and management does not believe that the Company is exposed to significant credit risk. 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, 2023 and 2022, and 10% or more of net sales for the years ended December 31, 2023 and 2022, were as follows: December 31, 2023 2022 Accounts Receivable: Customer A 34 % 47 % Customer B 10 % * Customer C 11 % 17 % Net sales: Customer A 20 % 20 % Customer B 18 % 15 % Customer C 14 % 10 % *

Note 17 - Employment Agreements

Note 17 - Employment Agreements	12 Months Ended
	Dec. 31, 2023
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

Note 18 - Related Party Transac

Note 18 - Related Party Transactions	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	18. Related Party Transactions During 2023, the Company’s only material related party transactions were the Company’s transactions with its non-consolidated affiliate, Harmony. See Note 7.

Note 19 - Revisions of Previous

Note 19 - Revisions of Previously Issued Unaudited Consolidated Financial Statements (Unaudited)	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Condensed Financial Statements [Text Block]	19. Revisions of Previously Issued Unaudited Consolidated Financial Statements (unaudited) The tables below show the effects of errors in the Company’s previously issued unaudited quarterly financial statement. The adjustments for the periods presented relate to the same matter discussed in Note 2. Specifically, for each period: - The amount paid for our stock repurchases in excess of par value has been reclassified from additional paid-in capital to retained earnings. The impact on the interim consolidated balance sheets and statements of shareholders’ equity for all periods presented are as follows: Consolidated Balance Sheets (unaudited) March 31, 2023 March 31, 2022 Previously Previously Reported Adjustments Revised Reported Adjustments Revised Shareholders' equity: Additional paid in capital $ - $ 17,190,000 $ 17,190,000 $ - $ 17,951,000 $ 17,951,000 Retained earnings 62,216,000 (17,190,000 ) 45,026,000 63,311,000 (17,951,000 ) 45,360,000 Total shareholders' equity 60,986,000 - 60,986,000 62,419,000 - 62,419,000 Total liabilities and shareholders' equity $ 64,055,000 $ - $ 64,055,000 $ 66,747,000 $ - $ 66,747,000 Consolidated Balance Sheets (unaudited) June 30, 2023 June 30, 2022 Previously Previously Reported Adjustments Revised Reported Adjustments Revised Shareholders' equity: Additional paid in capital $ - $ 16,865,000 $ 16,865,000 $ - $ 17,700,000 $ 17,700,000 Retained earnings 62,333,000 (16,865,000 ) 45,468,000 63,108,000 (17,700,000 ) 45,408,000 Total shareholders' equity 61,121,000 - 61,121,000 61,949,000 - 61,949,000 Total liabilities and shareholders' equity $ 64,341,000 $ - $ 64,341,000 $ 66,694,000 $ - $ 66,694,000 Consolidated Balance Sheets (unaudited) September 30, 2023 September 30, 2022 Previously Previously Reported Adjustments Revised Reported Adjustments Revised Shareholders' equity: Additional paid in capital $ - $ 16,552,000 $ 16,552,000 $ - $ 17,402,000 $ 17,402,000 Retained earnings 62,757,000 (16,552,000 ) 46,205,000 62,559,000 (17,402,000 ) 45,157,000 Total shareholders' equity 61,391,000 - 61,391,000 61,261,000 - 61,261,000 Total liabilities and shareholders' equity $ 64,611,000 $ - $ 64,611,000 $ 65,081,000 $ - $ 65,081,000 Consolidated Statements of Shareholder's Equity (unaudited) For the Nine Months Ended September 30, 2023 Accumulated Additional Other Common Stock Paid-in Retained Comprehensive Shares Amount Capital Earnings Income (Loss) Total Balance as of December 31, 2022 12,226,306 $ 123,000 $ - $ 62,124,000 $ (1,489,000 ) $ 60,758,000 Net income - - - 552,000 - 552,000 Common stock repurchased and retired (200,000 ) (2,000 ) (371,000 ) (460,000 ) - (833,000 ) Stock-based compensation expense - - 22,000 - - 22,000 Options exercised 109,250 1,000 349,000 - - 350,000 Total comprehensive income - - - - 137,000 137,000 Balance as of March 31, 2023 12,135,556 122,000 - 62,216,000 (1,352,000 ) 60,986,000 Net income - - - 1,146,000 - 1,146,000 Common stock repurchased and retired (275,000 ) (3,000 ) (65,000 ) (1,029,000 ) - (1,097,000 ) Treasury stock excise tax - - (11,000 ) - - (11,000 ) Stock-based compensation expense - - 22,000 - - 22,000 Options exercised 15,000 - 54,000 - - 54,000 Total comprehensive income - - - - 21,000 21,000 Balance as of June 30, 2023 11,875,556 119,000 - 62,333,000 (1,331,000 ) 61,121,000 Net income - - - 1,430,000 - 1,430,000 Common stock repurchased and retired (249,110 ) (2,000 ) (41,000 ) (1,006,000 ) - (1,049,000 ) Treasury stock excise tax - - (19,000 ) - - (19,000 ) Stock-based compensation expense - - 24,000 - - 24,000 Options exercised 10,000 - 36,000 - - 36,000 Total comprehensive loss - - - - (152,000 ) (152,000 ) Balance as of September 30, 2023 11,636,446 $ 117,000 $ - $ 62,757,000 $ (1,483,000 ) $ 61,391,000 Consolidated Statements of Shareholder's Equity (unaudited) For the Nine Months Ended September 30, 2023 as Revised Accumulated Additional Other Common Stock Paid-in Retained Comprehensive Shares Amount Capital Earnings Income (Loss) Total Balance as of December 31, 2022 as revised 12,226,306 $ 123,000 $ 17,099,000 $ 45,025,000 $ (1,489,000 ) $ 60,758,000 Net income - - - 552,000 - 552,000 Common stock repurchased and retired as revised (200,000 ) (2,000 ) (280,000 ) (551,000 ) - (833,000 ) Stock-based compensation expense - - 22,000 - - 22,000 Options exercised 109,250 1,000 349,000 - - 350,000 Total comprehensive income - - - - 137,000 137,000 Balance as of March 31, 2023 as revised 12,135,556 122,000 17,190,000 45,026,000 (1,352,000 ) 60,986,000 Net income - - - 1,146,000 - 1,146,000 Common stock repurchased and retired as revised (275,000 ) (3,000 ) (390,000 ) (704,000 ) - (1,097,000 ) Treasury stock excise tax - - (11,000 ) - - (11,000 ) Stock-based compensation expense - - 22,000 - - 22,000 Options exercised 15,000 - 54,000 - - 54,000 Total comprehensive income - - - - 21,000 21,000 Balance as of June 30, 2023 as revised 11,875,556 119,000 16,865,000 45,468,000 (1,331,000 ) 61,121,000 Net income - - - 1,430,000 - 1,430,000 Common stock repurchased and retired as revised (249,110 ) (2,000 ) (354,000 ) (693,000 ) - (1,049,000 ) Treasury stock excise tax - - (19,000 ) - - (19,000 ) Stock-based compensation expense - - 24,000 - - 24,000 Options exercised 10,000 - 36,000 - - 36,000 Total comprehensive loss - - - - (152,000 ) (152,000 ) Balance as of September 30, 2023 as revised 11,636,446 $ 117,000 $ 16,552,000 $ 46,205,000 $ (1,483,000 ) $ 61,391,000 Consolidated Statements of Shareholder's Equity (unaudited) For the Nine Months Ended September 30, 2022 Accumulated Additional Other Common Stock Paid-in Retained Comprehensive Shares Amount Capital Earnings Loss Total Balance as of December 31, 2021 13,115,341 $ 132,000 $ - $ 62,488,000 $ (869,000 ) $ 61,751,000 Net income - - - 1,522,000 - 1,522,000 Common stock repurchased and retired (170,000 ) (2,000 ) (55,000 ) (699,000 ) - (756,000 ) Stock-based compensation expense - - 55,000 - - 55,000 Total comprehensive loss - - - - (153,000 ) (153,000 ) Balance as of March 31, 2022 12,945,341 130,000 - 63,311,000 (1,022,000 ) 62,419,000 Net income - - - 693,000 - 693,000 Common stock repurchased and retired (225,500 ) (2,000 ) (62,000 ) (896,000 ) - (960,000 ) Stock-based compensation expense - - 32,000 - - 32,000 Options exercised 8,332 - 30,000 - - 30,000 Total comprehensive loss - - - - (265,000 ) (265,000 ) Balance as of June 30, 2022 12,728,173 128,000 - 63,108,000 (1,287,000 ) 61,949,000 Net income - - - 503,000 - 503,000 Common stock repurchased and retired (259,200 ) (2,000 ) (62,000 ) (1,052,000 ) - (1,116,000 ) Stock-based compensation expense - - 32,000 - - 32,000 Options exercised 8,332 - 30,000 - - 30,000 Total comprehensive loss - - - - (137,000 ) (137,000 ) Balance as of September 30, 2022 12,477,305 $ 126,000 $ - $ 62,559,000 $ (1,424,000 ) $ 61,261,000 Consolidated Statements of Shareholder's Equity (unaudited) For the Nine Months Ended September 30, 2022 as Revised Accumulated Additional Other Common Stock Paid-in Retained Comprehensive Shares Amount Capital Earnings Loss Total Balance as of December 31, 2021 as revised 13,115,341 $ 132,000 $ 18,131,000 $ 44,357,000 $ (869,000 ) $ 61,751,000 Net income - - - 1,522,000 - 1,522,000 Common stock repurchased and retired as revised (170,000 ) (2,000 ) (235,000 ) (519,000 ) - (756,000 ) Stock-based compensation expense - - 55,000 - - 55,000 Total comprehensive loss - - - - (153,000 ) (153,000 ) Balance as of March 31, 2022 as revised 12,945,341 130,000 17,951,000 45,360,000 (1,022,000 ) 62,419,000 Net income - - - 693,000 - 693,000 Common stock repurchased and retired as revised (225,500 ) (2,000 ) (313,000 ) (645,000 ) - (960,000 ) Stock-based compensation expense - - 32,000 - - 32,000 Options exercised 8,332 - 30,000 - - 30,000 Total comprehensive loss - - - - (265,000 ) (265,000 ) Balance as of June 30, 2022 as revised 12,728,173 128,000 17,700,000 45,408,000 (1,287,000 ) 61,949,000 Net income - - - 503,000 - 503,000 Common stock repurchased and retired as revised (259,200 ) (2,000 ) (360,000 ) (754,000 ) - (1,116,000 ) Stock-based compensation expense - - 32,000 - - 32,000 Options exercised 8,332 - 30,000 - - 30,000 Total comprehensive loss - - - - (137,000 ) (137,000 ) Balance as of September 30, 2022 as revised 12,477,305 $ 126,000 $ 17,402,000 $ 45,157,000 $ (1,424,000 ) $ 61,261,000

Note 20 - Subsequent Events

Note 20 - Subsequent Events	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Subsequent Events [Text Block]	20. Subsequent Events In February 2024, we signed a new five

Insider Trading Arrangements

Insider Trading Arrangements	12 Months Ended
	Dec. 31, 2023
Insider Trading Arr Line Items
Material Terms of Trading Arrangement [Text Block]	Item 9B. Other Information. (a) None. (b) From time to time, members of the Company's Board of Directors and officers of the Company may enter into Rule 10b5-1 trading plans, which allow for the purchase or sale of common stock under pre-established terms at times when directors and officers might otherwise be prevented from trading under insider trading laws or because of self-imposed blackout periods. Such trading plans are intended to satisfy the affirmative defense conditions of Rule 10b5-1(c) under the Exchange Act and comply with the Company's insider trading policy. During the three months ended December 31, 2023, none of the Company’s directors or officers adopted or terminated a “Rule 10b5-1 trading arrangement” or a “non-Rule 10b5-1 trading arrangement,” as each term is defined in Item 408
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false
Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false
Rule 10b5-1 Arrangement Adopted [Flag]	false

Note 2 - Change in Accounting_2

Note 2 - Change in Accounting Policy (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Accounting Standards Update and Change in Accounting Principle [Table Text Block]	Previously (1) Reported Adjustments Revised As of December 31, 2022 Shareholders' equity: Common stock, $ .01 $ 123,000 $ - $ 123,000 Additional paid in capital - 17,099,000 17,099,000 Retained earnings 62,124,000 (17,099,000 ) 45,025,000 Accumulated other comprehensive loss (1,489,000 ) - (1,489,000 ) Total shareholders' equity 60,758,000 - 60,758,000 Total liabilities and shareholders' equity $ 64,803,000 $ - $ 64,803,000 Accumulated Additional Other Common Stock Paid-in Retained Comprehensive Shares Amount Capital* Earnings** Loss Total Balance as of December 31, 2021 as revised 13,115,341 $ 132,000 $ 18,131,000 $ 44,357,000 $ (869,000 ) $ 61,751,000 Common stock repurchased and retired as revised (910,700 ) (9,000 ) (1,259,000 ) (2,614,000 ) - (3,882,000 ) Options exercised 21,665 - 80,000 - - 80,000 Share-based compensation expense - - 147,000 - - 147,000 Total comprehensive income (loss) - - - 3,282,000 (620,000 ) 2,662,000 Balance as of December 31, 2022 as revised 12,226,306 $ 123,000 $ 17,099,000 $ 45,025,000 $ (1,489,000 ) $ 60,758,000

Note 3 - Summary of Significa_2

Note 3 - Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Property, Plant and Equipment, Policy [Policy 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
Earnings Per Share, Policy [Policy Text Block]	Years Ended December 31, 2023 2022 Net income (numerator) $ 4,189,000 $ 3,282,000 Shares (denominator): Basic weighted average common shares outstanding 11,856,356 12,713,533 Add: Dilutive effect of common stock options - 67,471 Diluted weighted average common shares outstanding 11,856,356 12,781,004 Earnings per common share: Basic $ 0.35 $ 0.26 Diluted $ 0.35 $ 0.26

Note 4 - Inventories (Tables)

Note 4 - Inventories (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Inventory, Current [Table Text Block]	December 31, 2023 2022 Raw materials $ 10,470,000 $ 13,018,000 Work in process 2,236,000 2,225,000 Finished goods 7,425,000 9,154,000 Total inventory $ 20,131,000 $ 24,397,000

Note 5 - Property and Equipme_2

Note 5 - Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Property, Plant and Equipment [Table Text Block]	December 31, 2023 2022 Buildings $ 493,000 $ 493,000 Machinery and equipment 15,461,000 14,948,000 Office furniture and equipment 2,541,000 2,393,000 Leasehold improvements 658,000 606,000 Software 3,000 3,000 19,156,000 18,443,000 Less accumulated depreciation and amortization (13,569,000 ) (12,701,000 ) Total net property and equipment $ 5,587,000 $ 5,742,000

Note 6 - Goodwill and Intangi_2

Note 6 - Goodwill and Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Finite-Lived Intangible Assets [Table Text Block]	December 31, 2023 December 31, 2022 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 0.0 $ 474,000 $ (474,000 ) $ 0 1.0 $ 474,000 $ (473,000 ) $ 1,000

Note 8 - Accrued Liabilities (T

Note 8 - Accrued Liabilities (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Accrued Liabilities [Table Text Block]	December 31, 2023 2022 Payroll expenses and tax payable $ 157,000 $ 138,000 Commission and bonuses payable and general accrued liabilities 946,000 695,000 Total accrued liabilities $ 1,103,000 $ 833,000

Note 9 - Shareholders' Equity (

Note 9 - Shareholders' Equity (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Share-Based Payment Arrangement, Restricted Stock and Restricted Stock Unit, Activity [Table Text Block]	Weighted-Average Grant Date Price Shares Restricted stock awards Outstanding, December 31, 2021 15,140 $ 7.14 Granted to employees and directors 21,772 4.00 Vested (18,540 ) 6.56 Canceled/expired/forfeited - - Outstanding, December 31, 2022 18,372 4.00 Granted to employees and directors 227,000 4.23 Vested (10,200 ) 3.99 Canceled/expired/forfeited - - Outstanding December 31, 2023 235,172 4.21
Share-Based Payment Arrangement, Option, Activity [Table Text Block]	Weighted Average Exercise Price Shares Per Option Options outstanding, December 31, 2021 427,580 $ 3.50 Granted to employees and directors 19,600 3.99 Exercised (21,665 ) 3.70 Canceled/expired/forfeited (14,900 ) 3.93 Options outstanding, December 31, 2022 410,615 3.50 Granted to employees and directors 46,400 4.23 Exercised (140,916 ) 3.29 Canceled/expired/forfeited (23,333 ) 3.53 Options outstanding, December 31, 2023 292,766 3.71 Options exercisable, December 31, 2023 236,565 3.60
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 - $4.23 292,766 $ 3.71 1.17 $ 462,000 236,565 $ 3.60 0.36 $ 400,000

Note 11 - Income Taxes (Tables)

Note 11 - Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	For the Years Ended December 31, 2023 2022 Current $ 1,558,000 $ 1,140,000 Deferred (322,000 ) (27,000 ) Provision for income taxes $ 1,236,000 $ 1,113,000
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	December 31, 2023 2022 Temporary differences: Property and equipment $ (858,000 ) $ (920,000 ) Intangible assets 102,000 (11,000 ) Inventory reserve 61,000 32,000 Accrued expenses and inventory 199,000 191,000 Right of Use Asset (1,281,000 ) - Foreign exchange 16,000 12,000 Lease Liability 1,289,000 - AMT/Foreign tax credits 141,000 128,000 State income taxes (111,000 ) (196,000 ) Net deferred income tax liabilities $ (442,000 ) $ (764,000 )
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	For the Years Ended December 31, 2023 2022 Income taxes based on U.S. statutory rate of 21% $ 1,150,000 $ 923,000 Non-deductible meals & entertainment 12,000 FDII deduction (6,000 ) (22,000 ) Foreign taxes (82,000 ) (23,000 ) State taxes 169,000 170,000 Stock Compensation 18,000 60,000 Other (25,000 ) 5,000 Provision for income taxes $ 1,236,000 $ 1,113,000

Note 12 - Leases - Future Min_2

Note 12 - Leases - Future Minimum Lease Payment (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]	December 31, 2023 2024 $ 661,000 2025 545,000 2026 511,000 2027 468,000 2028 468,000 Thereafter 5,153,000 Total future minimum lease payments 7,806,000 Less imputed interest (2,958,000 ) Total lease liabilities $ 4,848,000

Note 15 - Activity of Busines_2

Note 15 - Activity of Business Segments (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Years Ended December 31, 2023 2022 Building Supply $ 40,396,000 $ 36,937,000 Disposable Protective Apparel 20,836,000 25,044,000 Consolidated net sales $ 61,232,000 $ 61,981,000
Reconciliation of Revenue from Segments to Consolidated [Table Text Block]	Years Ended December 31, 2023 2022 Building Supply $ 5,703,000 $ 5,359,000 Disposable Protective Apparel 4,385,000 4,010,000 Total segment income 10,088,000 9,369,000 Unallocated corporate overhead expenses 4,663,000 4,974,000 Provision for income taxes 1,236,000 1,113,000 Consolidated net income $ 4,189,000 $ 3,282,000
Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas [Table Text Block]	Years Ended December 31, 2023 2022 Net sales by geographic region United States $ 60,882,000 $ 60,489,000 International 350,000 1,492,000 Consolidated net sales $ 61,232,000 $ 61,981,000 As of December 31, 2023 2022 Long-lived assets, net by geographic region United States $ 4,340,000 $ 4,380,000 International 1,247,000 1,362,000 Consolidated total long-lived assets, net $ 5,587,000 $ 5,742,000
Reconciliation of Assets from Segment to Consolidated [Table Text Block]	As of December 31, 2023 2022 Building Supply $ 3,389,000 $ 3,395,000 Disposable Protective Apparel 1,213,000 1,327,000 Total segment assets 4,602,000 4,722,000 Unallocated corporate assets 1,040,000 1,076,000 Total consolidated assets $ 5,642,000 $ 5,798,000

Note 16 - Concentration of Ri_2

Note 16 - Concentration of Risk (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Schedule of Revenue by Major Customers by Reporting Segments [Table Text Block]	December 31, 2023 2022 Accounts Receivable: Customer A 34 % 47 % Customer B 10 % * Customer C 11 % 17 % Net sales: Customer A 20 % 20 % Customer B 18 % 15 % Customer C 14 % 10 %

Note 19 - Revisions of Previo_2

Note 19 - Revisions of Previously Issued Unaudited Consolidated Financial Statements (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2023
Notes Tables
Condensed Balance Sheet [Table Text Block]	March 31, 2023 March 31, 2022 Previously Previously Reported Adjustments Revised Reported Adjustments Revised Shareholders' equity: Additional paid in capital $ - $ 17,190,000 $ 17,190,000 $ - $ 17,951,000 $ 17,951,000 Retained earnings 62,216,000 (17,190,000 ) 45,026,000 63,311,000 (17,951,000 ) 45,360,000 Total shareholders' equity 60,986,000 - 60,986,000 62,419,000 - 62,419,000 Total liabilities and shareholders' equity $ 64,055,000 $ - $ 64,055,000 $ 66,747,000 $ - $ 66,747,000 June 30, 2023 June 30, 2022 Previously Previously Reported Adjustments Revised Reported Adjustments Revised Shareholders' equity: Additional paid in capital $ - $ 16,865,000 $ 16,865,000 $ - $ 17,700,000 $ 17,700,000 Retained earnings 62,333,000 (16,865,000 ) 45,468,000 63,108,000 (17,700,000 ) 45,408,000 Total shareholders' equity 61,121,000 - 61,121,000 61,949,000 - 61,949,000 Total liabilities and shareholders' equity $ 64,341,000 $ - $ 64,341,000 $ 66,694,000 $ - $ 66,694,000 September 30, 2023 September 30, 2022 Previously Previously Reported Adjustments Revised Reported Adjustments Revised Shareholders' equity: Additional paid in capital $ - $ 16,552,000 $ 16,552,000 $ - $ 17,402,000 $ 17,402,000 Retained earnings 62,757,000 (16,552,000 ) 46,205,000 62,559,000 (17,402,000 ) 45,157,000 Total shareholders' equity 61,391,000 - 61,391,000 61,261,000 - 61,261,000 Total liabilities and shareholders' equity $ 64,611,000 $ - $ 64,611,000 $ 65,081,000 $ - $ 65,081,000
Schedule of Stockholders Equity [Table Text Block]	Accumulated Additional Other Common Stock Paid-in Retained Comprehensive Shares Amount Capital Earnings Income (Loss) Total Balance as of December 31, 2022 12,226,306 $ 123,000 $ - $ 62,124,000 $ (1,489,000 ) $ 60,758,000 Net income - - - 552,000 - 552,000 Common stock repurchased and retired (200,000 ) (2,000 ) (371,000 ) (460,000 ) - (833,000 ) Stock-based compensation expense - - 22,000 - - 22,000 Options exercised 109,250 1,000 349,000 - - 350,000 Total comprehensive income - - - - 137,000 137,000 Balance as of March 31, 2023 12,135,556 122,000 - 62,216,000 (1,352,000 ) 60,986,000 Net income - - - 1,146,000 - 1,146,000 Common stock repurchased and retired (275,000 ) (3,000 ) (65,000 ) (1,029,000 ) - (1,097,000 ) Treasury stock excise tax - - (11,000 ) - - (11,000 ) Stock-based compensation expense - - 22,000 - - 22,000 Options exercised 15,000 - 54,000 - - 54,000 Total comprehensive income - - - - 21,000 21,000 Balance as of June 30, 2023 11,875,556 119,000 - 62,333,000 (1,331,000 ) 61,121,000 Net income - - - 1,430,000 - 1,430,000 Common stock repurchased and retired (249,110 ) (2,000 ) (41,000 ) (1,006,000 ) - (1,049,000 ) Treasury stock excise tax - - (19,000 ) - - (19,000 ) Stock-based compensation expense - - 24,000 - - 24,000 Options exercised 10,000 - 36,000 - - 36,000 Total comprehensive loss - - - - (152,000 ) (152,000 ) Balance as of September 30, 2023 11,636,446 $ 117,000 $ - $ 62,757,000 $ (1,483,000 ) $ 61,391,000 Accumulated Additional Other Common Stock Paid-in Retained Comprehensive Shares Amount Capital Earnings Income (Loss) Total Balance as of December 31, 2022 as revised 12,226,306 $ 123,000 $ 17,099,000 $ 45,025,000 $ (1,489,000 ) $ 60,758,000 Net income - - - 552,000 - 552,000 Common stock repurchased and retired as revised (200,000 ) (2,000 ) (280,000 ) (551,000 ) - (833,000 ) Stock-based compensation expense - - 22,000 - - 22,000 Options exercised 109,250 1,000 349,000 - - 350,000 Total comprehensive income - - - - 137,000 137,000 Balance as of March 31, 2023 as revised 12,135,556 122,000 17,190,000 45,026,000 (1,352,000 ) 60,986,000 Net income - - - 1,146,000 - 1,146,000 Common stock repurchased and retired as revised (275,000 ) (3,000 ) (390,000 ) (704,000 ) - (1,097,000 ) Treasury stock excise tax - - (11,000 ) - - (11,000 ) Stock-based compensation expense - - 22,000 - - 22,000 Options exercised 15,000 - 54,000 - - 54,000 Total comprehensive income - - - - 21,000 21,000 Balance as of June 30, 2023 as revised 11,875,556 119,000 16,865,000 45,468,000 (1,331,000 ) 61,121,000 Net income - - - 1,430,000 - 1,430,000 Common stock repurchased and retired as revised (249,110 ) (2,000 ) (354,000 ) (693,000 ) - (1,049,000 ) Treasury stock excise tax - - (19,000 ) - - (19,000 ) Stock-based compensation expense - - 24,000 - - 24,000 Options exercised 10,000 - 36,000 - - 36,000 Total comprehensive loss - - - - (152,000 ) (152,000 ) Balance as of September 30, 2023 as revised 11,636,446 $ 117,000 $ 16,552,000 $ 46,205,000 $ (1,483,000 ) $ 61,391,000 Accumulated Additional Other Common Stock Paid-in Retained Comprehensive Shares Amount Capital Earnings Loss Total Balance as of December 31, 2021 13,115,341 $ 132,000 $ - $ 62,488,000 $ (869,000 ) $ 61,751,000 Net income - - - 1,522,000 - 1,522,000 Common stock repurchased and retired (170,000 ) (2,000 ) (55,000 ) (699,000 ) - (756,000 ) Stock-based compensation expense - - 55,000 - - 55,000 Total comprehensive loss - - - - (153,000 ) (153,000 ) Balance as of March 31, 2022 12,945,341 130,000 - 63,311,000 (1,022,000 ) 62,419,000 Net income - - - 693,000 - 693,000 Common stock repurchased and retired (225,500 ) (2,000 ) (62,000 ) (896,000 ) - (960,000 ) Stock-based compensation expense - - 32,000 - - 32,000 Options exercised 8,332 - 30,000 - - 30,000 Total comprehensive loss - - - - (265,000 ) (265,000 ) Balance as of June 30, 2022 12,728,173 128,000 - 63,108,000 (1,287,000 ) 61,949,000 Net income - - - 503,000 - 503,000 Common stock repurchased and retired (259,200 ) (2,000 ) (62,000 ) (1,052,000 ) - (1,116,000 ) Stock-based compensation expense - - 32,000 - - 32,000 Options exercised 8,332 - 30,000 - - 30,000 Total comprehensive loss - - - - (137,000 ) (137,000 ) Balance as of September 30, 2022 12,477,305 $ 126,000 $ - $ 62,559,000 $ (1,424,000 ) $ 61,261,000 Accumulated Additional Other Common Stock Paid-in Retained Comprehensive Shares Amount Capital Earnings Loss Total Balance as of December 31, 2021 as revised 13,115,341 $ 132,000 $ 18,131,000 $ 44,357,000 $ (869,000 ) $ 61,751,000 Net income - - - 1,522,000 - 1,522,000 Common stock repurchased and retired as revised (170,000 ) (2,000 ) (235,000 ) (519,000 ) - (756,000 ) Stock-based compensation expense - - 55,000 - - 55,000 Total comprehensive loss - - - - (153,000 ) (153,000 ) Balance as of March 31, 2022 as revised 12,945,341 130,000 17,951,000 45,360,000 (1,022,000 ) 62,419,000 Net income - - - 693,000 - 693,000 Common stock repurchased and retired as revised (225,500 ) (2,000 ) (313,000 ) (645,000 ) - (960,000 ) Stock-based compensation expense - - 32,000 - - 32,000 Options exercised 8,332 - 30,000 - - 30,000 Total comprehensive loss - - - - (265,000 ) (265,000 ) Balance as of June 30, 2022 as revised 12,728,173 128,000 17,700,000 45,408,000 (1,287,000 ) 61,949,000 Net income - - - 503,000 - 503,000 Common stock repurchased and retired as revised (259,200 ) (2,000 ) (360,000 ) (754,000 ) - (1,116,000 ) Stock-based compensation expense - - 32,000 - - 32,000 Options exercised 8,332 - 30,000 - - 30,000 Total comprehensive loss - - - - (137,000 ) (137,000 ) Balance as of September 30, 2022 as revised 12,477,305 $ 126,000 $ 17,402,000 $ 45,157,000 $ (1,424,000 ) $ 61,261,000

Note 2 - Change in Accounting_3

Note 2 - Change in Accounting Policy (Details Textual) - USD ($)	3 Months Ended						12 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Additional Paid in Capital	$ 16,552,000	$ 16,865,000	$ 17,190,000	$ 17,402,000	$ 17,700,000	$ 17,951,000	$ 16,339,000	$ 17,099,000
Retained Earnings (Accumulated Deficit)	(46,205,000)	(45,468,000)	(45,026,000)	(45,157,000)	(45,408,000)	(45,360,000)	(46,552,000)	(45,025,000)
Equity, Attributable to Parent	61,391,000	61,121,000	60,986,000	61,261,000	61,949,000	62,419,000	61,568,000	60,758,000	$ 61,751,000
Stock Repurchased and Retired During Period, Value	1,049,000	1,097,000	833,000	1,116,000	960,000	756,000	4,002,000	3,882,000
Additional Paid-in Capital [Member]
Equity, Attributable to Parent	16,552,000	16,865,000	17,190,000	17,402,000	17,700,000	17,951,000	16,339,000	17,099,000	18,131,000
Stock Repurchased and Retired During Period, Value	354,000	390,000	280,000	360,000	313,000	235,000	1,330,000	1,259,000
Retained Earnings [Member]
Equity, Attributable to Parent	46,205,000	45,468,000	45,026,000	45,157,000	45,408,000	45,360,000	46,552,000	45,025,000	44,357,000
Stock Repurchased and Retired During Period, Value	693,000	704,000	551,000	754,000	645,000	519,000	$ 2,662,000	2,614,000
Revision of Prior Period, Adjustment [Member]
Additional Paid in Capital	16,552,000	16,865,000	17,190,000	17,402,000	17,700,000	17,951,000		17,099,000
Retained Earnings (Accumulated Deficit)	16,552,000	16,865,000	17,190,000	17,402,000	17,700,000	17,951,000		17,099,000
Previously Reported [Member]
Additional Paid in Capital	0	0	0	0	0	0		0
Retained Earnings (Accumulated Deficit)	(62,757,000)	(62,333,000)	(62,216,000)	(62,559,000)	(63,108,000)	(63,311,000)		(62,124,000)
Equity, Attributable to Parent	61,391,000	61,121,000	60,986,000	61,261,000	61,949,000	62,419,000		60,758,000	61,751,000
Stock Repurchased and Retired During Period, Value	1,049,000	1,097,000	833,000	1,116,000	960,000	756,000
Previously Reported [Member] | Additional Paid-in Capital [Member]
Equity, Attributable to Parent	0	0	0	0	0	0		0	0
Stock Repurchased and Retired During Period, Value	41,000	65,000	371,000	62,000	62,000	55,000		227,000
Previously Reported [Member] | Retained Earnings [Member]
Equity, Attributable to Parent	62,757,000	62,333,000	62,216,000	62,559,000	63,108,000	63,311,000		62,124,000	$ 62,488,000
Stock Repurchased and Retired During Period, Value	$ 1,006,000	$ 1,029,000	$ 460,000	$ 1,052,000	$ 896,000	$ 699,000		$ 3,646,000

Note 2 - Change in Accounting_4

Note 2 - Change in Accounting Policy - Changes to Financial Statements (Details) - USD ($)	3 Months Ended						12 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022
Balance (in shares)			12,226,306			13,115,341	12,226,306	13,115,341
Balance	$ 61,121,000	$ 60,986,000	$ 60,758,000	$ 61,949,000	$ 62,419,000	$ 61,751,000	$ 60,758,000	$ 61,751,000
Common stock repurchased and retired (in shares)							(951,010)	(910,700)
Common stock repurchased and retired	(1,049,000)	(1,097,000)	(833,000)	(1,116,000)	(960,000)	(756,000)	$ (4,002,000)	$ (3,882,000)
Common stock, $.01 par value: 50,000,000 shares authorized; 11,416,212 and 12,226,306 shares outstanding as of December 31, 2023 and December 31, 2022, respectively							114,000	123,000
Additional paid-in capital	16,552,000	16,865,000	17,190,000	17,402,000	17,700,000	17,951,000	$ 16,339,000	$ 17,099,000
Options exercised (in shares)							140,916	21,665
Options exercised	36,000	54,000	350,000	30,000	30,000		$ 464,000	$ 80,000
Retained earnings	46,205,000	45,468,000	45,026,000	45,157,000	45,408,000	45,360,000	46,552,000	45,025,000
Accumulated other comprehensive loss							(1,437,000)	(1,489,000)
Stock-based compensation expense	24,000	22,000	22,000	32,000	32,000	55,000	170,000	147,000
Total shareholders' equity	61,391,000	61,121,000	60,986,000	61,261,000	61,949,000	62,419,000	61,568,000	60,758,000
Total liabilities and shareholders' equity	64,611,000	64,341,000	64,055,000	65,081,000	66,694,000	66,747,000	68,763,000	64,803,000
Total comprehensive income (loss)							$ 4,241,000	$ 2,662,000
Balance (in shares)							11,416,212	12,226,306
Balance	61,391,000	61,121,000	60,986,000	61,261,000	61,949,000	62,419,000	$ 61,568,000	$ 60,758,000
Previously Reported [Member]
Balance	61,121,000	60,986,000	60,758,000	61,949,000	62,419,000	61,751,000	$ 60,758,000	61,751,000
Common stock repurchased and retired	(1,049,000)	(1,097,000)	(833,000)	(1,116,000)	(960,000)	(756,000)
Common stock, $.01 par value: 50,000,000 shares authorized; 11,416,212 and 12,226,306 shares outstanding as of December 31, 2023 and December 31, 2022, respectively								123,000
Additional paid-in capital	0	0	0	0	0	0		0
Options exercised	36,000	54,000	350,000	30,000	30,000
Retained earnings	62,757,000	62,333,000	62,216,000	62,559,000	63,108,000	63,311,000		62,124,000
Accumulated other comprehensive loss								(1,489,000)
Stock-based compensation expense	24,000	22,000	22,000	32,000	32,000	55,000
Total shareholders' equity	61,391,000	61,121,000	60,986,000	61,261,000	61,949,000	62,419,000		60,758,000
Total liabilities and shareholders' equity	64,611,000	64,341,000	64,055,000	65,081,000	66,694,000	66,747,000		64,803,000
Balance	61,391,000	61,121,000	60,986,000	61,261,000	61,949,000	62,419,000		60,758,000
Revision of Prior Period, Adjustment [Member]
Additional paid-in capital	16,552,000	16,865,000	17,190,000	17,402,000	17,700,000	17,951,000		17,099,000
Retained earnings	(16,552,000)	(16,865,000)	(17,190,000)	(17,402,000)	(17,700,000)	(17,951,000)		$ (17,099,000)
Total liabilities and shareholders' equity	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0
Common Stock [Member]
Balance (in shares)	11,875,556	12,135,556	12,226,306	12,728,173	12,945,341	13,115,341	12,226,306	13,115,341
Balance	$ 119,000	$ 122,000	$ 123,000	$ 128,000	$ 130,000	$ 132,000	$ 123,000	$ 132,000
Common stock repurchased and retired (in shares)	(249,110)	(275,000)	(200,000)	(259,200)	(225,500)	(170,000)	(951,010)	(910,700)
Common stock repurchased and retired	$ (2,000)	$ (3,000)	$ (2,000)	$ (2,000)	$ (2,000)	$ (2,000)	$ (10,000)	$ (9,000)
Options exercised (in shares)	10,000	15,000	109,250	8,332	8,332		140,916	21,665
Options exercised	$ 0	$ 0	$ 1,000	$ 0	$ 0			$ 0
Stock-based compensation expense	0	0	0	0	0	0		0
Total shareholders' equity	$ 117,000	$ 119,000	$ 122,000	$ 126,000	$ 128,000	$ 130,000	$ 114,000	123,000
Total comprehensive income (loss)								$ 0
Balance (in shares)	11,636,446	11,875,556	12,135,556	12,477,305	12,728,173	12,945,341	11,416,212	12,226,306
Balance	$ 117,000	$ 119,000	$ 122,000	$ 126,000	$ 128,000	$ 130,000	$ 114,000	$ 123,000
Common Stock [Member] | Previously Reported [Member]
Balance (in shares)	11,875,556	12,135,556	12,226,306	12,728,173	12,945,341	13,115,341	12,226,306	13,115,341
Balance	$ 119,000	$ 122,000	$ 123,000	$ 128,000	$ 130,000	$ 132,000	$ 123,000	$ 132,000
Common stock repurchased and retired (in shares)	(249,110)	(275,000)	(200,000)	(259,200)	(225,500)	(170,000)
Common stock repurchased and retired	$ (2,000)	$ (3,000)	$ (2,000)	$ (2,000)	$ (2,000)	$ (2,000)
Options exercised (in shares)	10,000	15,000	109,250	8,332	8,332
Options exercised	$ 0	$ 0	$ 1,000	$ 0	$ 0
Stock-based compensation expense	0	0	0	0	0	0
Total shareholders' equity	$ 117,000	$ 119,000	$ 122,000	$ 126,000	$ 128,000	$ 130,000		$ 123,000
Balance (in shares)	11,636,446	11,875,556	12,135,556	12,477,305	12,728,173	12,945,341		12,226,306
Balance	$ 117,000	$ 119,000	$ 122,000	$ 126,000	$ 128,000	$ 130,000		$ 123,000
Additional Paid-in Capital [Member]
Balance	16,865,000	17,190,000	17,099,000	17,700,000	17,951,000	18,131,000	17,099,000	18,131,000
Common stock repurchased and retired	(354,000)	(390,000)	(280,000)	(360,000)	(313,000)	(235,000)	(1,330,000)	(1,259,000)
Options exercised	36,000	54,000	349,000	30,000	30,000		463,000	80,000
Stock-based compensation expense	24,000	22,000	22,000	32,000	32,000	55,000	170,000	147,000
Total shareholders' equity	16,552,000	16,865,000	17,190,000	17,402,000	17,700,000	17,951,000	16,339,000	17,099,000
Total comprehensive income (loss)								0
Balance	16,552,000	16,865,000	17,190,000	17,402,000	17,700,000	17,951,000	16,339,000	17,099,000
Additional Paid-in Capital [Member] | Previously Reported [Member]
Balance	0	0	0	0	0	0	0	0
Common stock repurchased and retired	(41,000)	(65,000)	(371,000)	(62,000)	(62,000)	(55,000)		(227,000)
Options exercised	36,000	54,000	349,000	30,000	30,000
Stock-based compensation expense	24,000	22,000	22,000	32,000	32,000	55,000
Total shareholders' equity	0	0	0	0	0	0		0
Balance	0	0	0	0	0	0		0
Retained Earnings [Member]
Balance	45,468,000	45,026,000	45,025,000	45,408,000	45,360,000	44,357,000	45,025,000	44,357,000
Common stock repurchased and retired	(693,000)	(704,000)	(551,000)	(754,000)	(645,000)	(519,000)	(2,662,000)	(2,614,000)
Options exercised	0	0	0	0	0			0
Stock-based compensation expense	0	0	0	0	0	0	0	0
Total shareholders' equity	46,205,000	45,468,000	45,026,000	45,157,000	45,408,000	45,360,000	46,552,000	45,025,000
Total comprehensive income (loss)								3,282,000
Balance	46,205,000	45,468,000	45,026,000	45,157,000	45,408,000	45,360,000	46,552,000	45,025,000
Retained Earnings [Member] | Previously Reported [Member]
Balance	62,333,000	62,216,000	62,124,000	63,108,000	63,311,000	62,488,000	62,124,000	62,488,000
Common stock repurchased and retired	(1,006,000)	(1,029,000)	(460,000)	(1,052,000)	(896,000)	(699,000)		(3,646,000)
Options exercised	0	0	0	0	0
Stock-based compensation expense	0	0	0	0	0	0
Total shareholders' equity	62,757,000	62,333,000	62,216,000	62,559,000	63,108,000	63,311,000		62,124,000
Balance	62,757,000	62,333,000	62,216,000	62,559,000	63,108,000	63,311,000		62,124,000
AOCI Attributable to Parent [Member]
Balance	(1,331,000)	(1,352,000)	(1,489,000)	(1,287,000)	(1,022,000)	(869,000)	(1,489,000)	(869,000)
Common stock repurchased and retired	0	0	0	0	0	0		0
Options exercised	0	0	0	0	0		0	0
Stock-based compensation expense	0	0	0	0	0	0	0	0
Total shareholders' equity	(1,483,000)	(1,331,000)	(1,352,000)	(1,424,000)	(1,287,000)	(1,022,000)	(1,437,000)	(1,489,000)
Total comprehensive income (loss)								(620,000)
Balance	(1,483,000)	(1,331,000)	(1,352,000)	(1,424,000)	(1,287,000)	(1,022,000)	(1,437,000)	(1,489,000)
AOCI Attributable to Parent [Member] | Previously Reported [Member]
Balance	(1,331,000)	(1,352,000)	(1,489,000)	(1,287,000)	(1,022,000)	(869,000)	$ (1,489,000)	(869,000)
Common stock repurchased and retired	0	0	0	0	0	0
Options exercised	0	0	0	0	0
Stock-based compensation expense	0	0	0	0	0	0
Total shareholders' equity	(1,483,000)	(1,331,000)	(1,352,000)	(1,424,000)	(1,287,000)	(1,022,000)		(1,489,000)
Balance	$ (1,483,000)	$ (1,331,000)	$ (1,352,000)	$ (1,424,000)	$ (1,287,000)	$ (1,022,000)		$ (1,489,000)

Note 2 - Change in Accounting_5

Note 2 - Change in Accounting Policy - Changes to Financial Statements (Details) (Parentheticals) - $ / shares	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Common Stock, Par or Stated Value Per Share (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)	11,416,212	12,226,306	13,115,341

Note 3 - Summary of Significa_3

Note 3 - Summary of Significant Accounting Policies (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2020
Accounts Receivable, Allowance for Credit Loss, Current	$ 35,000	$ 45,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross	46,400	19,600
Accumulated Other Comprehensive Income (Loss), Net of Tax	$ (1,437,000)	$ (1,489,000)
Advertising Expense	60,000	102,000
Share-Based Payment Arrangement, Option [Member]
Share-Based Payment Arrangement, Expense	25,000	43,000
Restricted Stock [Member]
Share-Based Payment Arrangement, Expense	$ 145,000	$ 104,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period	227,000	21,772
The2004 Plan Member
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross	46,400	19,600	5,009,750
Incentive Plan 2020 [Member] | Restricted Stock [Member]
Share-Based Payment Arrangement, Expense	$ 145,000	$ 104,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period	227,000	21,772
Minimum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	5 years
Maximum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	17 years

Note 3 - Summary of Significa_4

Note 3 - Summary of Significant Accounting Policies - Property and Equipment (Details)	Dec. 31, 2023
Building [Member]
Useful life (Year)	25 years
Software (in years) (Year)	25 years
Machinery and Equipment [Member] | Minimum [Member]
Useful life (Year)	5 years
Software (in years) (Year)	5 years
Machinery and Equipment [Member] | Maximum [Member]
Useful life (Year)	15 years
Software (in years) (Year)	15 years
Furniture and Fixtures [Member] | Minimum [Member]
Useful life (Year)	2 years
Software (in years) (Year)	2 years
Furniture and Fixtures [Member] | Maximum [Member]
Useful life (Year)	7 years
Software (in years) (Year)	7 years
Leasehold Improvements [Member] | Minimum [Member]
Useful life (Year)	4 years
Software (in years) (Year)	4 years
Leasehold Improvements [Member] | Maximum [Member]
Useful life (Year)	5 years
Software (in years) (Year)	5 years
Software Development [Member]
Useful life (Year)	5 years
Software (in years) (Year)	5 years

Note 3 - Summary of Significa_5

Note 3 - Summary of Significant Accounting Policies - Reconciliation of Net Income and Number of Shares Used in Computers of Basic and Diluted EPS (Details) - USD ($)	3 Months Ended						12 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022
Net income	$ 1,430,000	$ 1,146,000	$ 552,000	$ 503,000	$ 693,000	$ 1,522,000	$ 4,189,000	$ 3,282,000
Basic weighted average common shares outstanding (in shares)							11,856,356	12,713,533
Add: Dilutive effect of common stock options (in shares)							0	67,471
Diluted weighted average common shares outstanding (in shares)							11,856,356	12,781,004
Basic earnings per common share (in dollars per share)							$ 0.35	$ 0.26
Diluted earnings per common share (in dollars per share)							$ 0.35	$ 0.26

Note 4 - Inventories - Inventor

Note 4 - Inventories - Inventories (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Raw materials	$ 10,470,000	$ 13,018,000
Work in process	2,236,000	2,225,000
Finished goods	7,425,000	9,154,000
Total inventory	$ 20,131,000	$ 24,397,000

Note 5 - Property and Equipme_3

Note 5 - Property and Equipment (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Depreciation, Depletion and Amortization, Nonproduction	$ 925,000	$ 814,000

Note 5 - Property and Equipme_4

Note 5 - Property and Equipment - Property and Equipment (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Buildings	$ 493,000	$ 493,000
Machinery and equipment	15,461,000	14,948,000
Office furniture and equipment	2,541,000	2,393,000
Leasehold improvements	658,000	606,000
Software	3,000	3,000
Property, Plant and Equipment, Gross	19,156,000	18,443,000
Less accumulated depreciation and amortization	(13,569,000)	(12,701,000)
Total net property and equipment	$ 5,587,000	$ 5,742,000

Note 6 - Goodwill and Intangi_3

Note 6 - Goodwill and Intangible Assets (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Amortization of Intangible Assets	$ 1,000	$ 2,000

Note 6 - Goodwill and Intangi_4

Note 6 - Goodwill and Intangible Assets - Definite-lived Intangible Assets (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Definite-lived intangible assets, net	$ 0	$ 1,000
Patents and Trademarks [Member]
Intangible useful life (Year)	0 years	1 year
Intangible, gross	$ 474,000	$ 474,000
Intangible, accumulated amortization	(474,000)	(473,000)
Definite-lived intangible assets, net	$ 0	$ 1,000

Note 7 - Equity Investments i_2

Note 7 - Equity Investments in Unconsolidated Affiliate (Details Textual)	12 Months Ended
	Dec. 31, 2023 USD ($) ft²	Dec. 31, 2022 USD ($)	Dec. 31, 2005
Expense To Acquire Inventory	$ 18,822,000	$ 22,877,000
Income (Loss) from Equity Method Investments	477,000	87,000
Proceeds from Sale of Productive Assets	266,000	570,000
Proceeds from Equity Method Investment, Distribution	$ 77,000
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	139,000
INDIA | Harmony [Member] | Manufacturing Coated Material and Sewing Proprietary Disposable Protective Apparel [Member]
Area of Real Estate Property (Square Foot) | ft²	121,000
INDIA | Harmony [Member] | Sewing Proprietary Disposable Protective Apparel [Member]
Area of Real Estate Property (Square Foot) | ft²	23,000
INDIA | Harmony [Member] | Manufacturing Of Building Products [Member]
Area of Real Estate Property (Square Foot) | ft²	159,000
Harmony [Member]
Equity Method Investment, Other than Temporary Impairment	$ 0	$ 0
Equity Method Investments	5,247,000
Equity Method Investment, Aggregate Cost	1,450,000
Cumulative Equity In Income Of Unconsolidated Affiliate	6,253,000
Proceeds from Equity Method Investment, Distribution, Return of Capital	942,000
Proceeds from Equity Method Investment, Distribution	$ 1,437,000
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, 2023	Dec. 31, 2022
Contract with Customer, Liability	$ 3,129,000	$ 2,598,000

Note 8 - Accrued Liabilities -

Note 8 - Accrued Liabilities - Accrued Liabilities (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Payroll expenses and taxes payable	$ 157,000	$ 138,000
Commissions and bonuses payable and general accrued liabilities	946,000	695,000
Total accrued liabilities	$ 1,103,000	$ 833,000

Note 9 - Shareholders' Equity_2

Note 9 - Shareholders' Equity (Details Textual) - USD ($) Pure in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2020	Dec. 31, 2021
Stock Repurchased and Retired During Period, Shares	951,010	910,700
Payments for Repurchase of Common Stock	$ 4,002,000	$ 3,882,000
Stock Repurchase Program, Remaining Authorized Repurchase Amount	$ 2,194,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross	46,400	19,600
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number	292,766	410,615		427,580
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Dividend Rate	0%
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period, Intrinsic Value	$ 109,000	$ 12,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period	140,916	21,665
Proceeds from Stock Options Exercised	$ 464,000
Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period	227,000	21,772
Share-Based Payment Arrangement, Expense	$ 145,000	$ 104,000
Share-Based Payment Arrangement, Option [Member]
Share-Based Payment Arrangement, Expense	25,000	$ 43,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount	$ 147,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition	2 years 6 months
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	46,400
The2004 Plan Member
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant	5,000,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross	46,400	19,600	5,009,750
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period	3 years
Share-Based Compensation Arrangement by Share-Based Payment Award, Expiration Period	5 years
Incentive Plan 2020 [Member]
Common Stock, Capital Shares Reserved for Future Issuance	1,800,000
Incentive Plan 2020 [Member] | Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period	227,000	21,772
Share-Based Payment Arrangement, Expense	$ 145,000	$ 104,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount	$ 878,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition	2 years 7 months 9 days

Note 8 - Shareholders' Equity -

Note 8 - Shareholders' Equity - Restricted Stock Activity (Details) - Restricted Stock [Member] - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Outstanding, shares (in shares)	18,372	15,140
Outstanding, weighted average grant date price (in dollars per share)	$ 4	$ 7.14
Granted to employees and directors, shares (in shares)	227,000	21,772
Granted to employees and directors, weighted average grant date price (in dollars per share)	$ 4.23	$ 4
Vested, shares (in shares)	(10,200)	(18,540)
Vested, weighted average grant date price (in dollars per share)	$ 3.99	$ 6.56
Canceled/expired/forfeited, shares (in shares)	0	0
Canceled/expired/forfeited, weighted average grant date price (in dollars per share)	$ 0	$ 0
Outstanding, shares (in shares)	235,172	18,372
Outstanding, weighted average grant date price (in dollars per share)	$ 4.21	$ 4

Note 8 - Shareholders' Equity_2

Note 8 - Shareholders' Equity - Stock Option Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Options outstanding, options (in shares)	410,615	427,580
Options outstanding, weighted average exercise price (in dollars per share)	$ 3.5	$ 3.5
Granted to employees and directors, options (in shares)	46,400	19,600
Granted to employees and directors, weighted average exercise price (in dollars per share)	$ 4.23	$ 3.99
Exercised, options (in shares)	(140,916)	(21,665)
Exercised, weighted average exercise price (in dollars per share)	$ 3.29	$ 3.7
Canceled/expired/forfeited, options (in shares)	(23,333)	(14,900)
Canceled/expired/forfeited, weighted average exercise price (in dollars per share)	$ 3.53	$ 3.93
Options outstanding, options (in shares)	292,766	410,615
Options outstanding,, weighted average exercise price (in dollars per share)	$ 3.71	$ 3.5
Options exercisable, options (in shares)	236,565
Options exercisable, weighted average exercise price (in dollars per share)	$ 3.6

Note 9 - Shareholders' Equity -

Note 9 - Shareholders' Equity - Information About Stock Options (Details)	12 Months Ended
	Dec. 31, 2023 USD ($) $ / shares shares
Lower llmit (in dollars per share)	$ 3.42
Upper limit (in dollars per share)	$ 4.23
Share-Based Payment Arrangement, Option, Exercise Price Range, Shares Outstanding | shares	292,766
Share-Based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Exercise Price	$ 3.71
Share-Based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Remaining Contractual Term	1 year 2 months 1 day
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Intrinsic Value | $	$ 462,000
Share-Based Payment Arrangement, Option, Exercise Price Range, Shares Exercisable | shares	236,565
Share-Based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Exercise Price	$ 3.6
Share-Based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Remaining Contractual Term	4 months 9 days
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Intrinsic Value | $	$ 400,000

Note 10 - Accumulated Other C_2

Note 10 - Accumulated Other Comprehensive Loss (Details Textual) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Accumulated Other Comprehensive Income (Loss), Net of Tax	$ (1,437,000)	$ (1,489,000)

Note 11 - Income Taxes - Provis

Note 11 - Income Taxes - Provision for Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Current	$ 1,558,000	$ 1,140,000
Deferred income taxes	(322,000)	(27,000)
Provision for income taxes	$ 1,236,000	$ 1,113,000

Note 11 - Income Taxes - Deferr

Note 11 - Income Taxes - Deferred Income Tax Assets (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Property and equipment	$ (858,000)	$ (920,000)
Intangible assets	102,000
Intangible assets		(11,000)
Inventory reserve	61,000	32,000
Accrued expenses and inventory	199,000	191,000
Right of Use Asset	(1,281,000)	0
Foreign exchange	16,000	12,000
Lease Liability	1,289,000	0
AMT/Foreign tax credits	141,000	128,000
State income taxes	(111,000)	(196,000)
Net deferred income tax liabilities	$ (442,000)	$ (764,000)

Note 11 - Income Taxes - Income

Note 11 - Income Taxes - Income Tax Reconciliation (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income taxes based on U.S. statutory rate of 21% and 34%, respectively	$ 1,150,000	$ 923,000
Non-deductible meals & entertainment	12,000
FDII deduction	6,000	22,000
Foreign taxes	(82,000)	(23,000)
State taxes	169,000	170,000
Stock Compensation	18,000	60,000
Other	(25,000)	5,000
Provision for income taxes	$ 1,236,000	$ 1,113,000

Note 12 - Leases - Future Min_3

Note 12 - Leases - Future Minimum Lease Payment (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Operating Lease, Right-of-Use Asset	$ 4,810,000	$ 1,725,000
Operating Lease, Liability, Total	4,848,000
Finance Lease, Liability, Total	0
Operating Lease, Expense	$ 1,285,000	$ 1,283,000
Operating Lease, Weighted Average Remaining Lease Term (Year)	15 years 25 days
Operating Lease, Weighted Average Discount Rate, Percent	6.96%

Note 12 - Leases - Future Min_4

Note 12 - Leases - Future Minimum Lease Payment (Details)	Dec. 31, 2023 USD ($)
2024	$ 661,000
2025	545,000
2026	511,000
2027	468,000
2028	468,000
2029 through 2039	5,153,000
Total lease liabilities	7,806,000
Less imputed interest	(2,958,000)
Total lease liabilities	$ 4,848,000

Note 13 - Legal (Details Textua

Note 13 - Legal (Details Textual) - Lawsuit With Defendants in Utah for Undelivered Equipment [Member] - USD ($)	Jun. 07, 2022	Dec. 31, 2022
Loss Contingency, Damages Sought, Value	$ 90,000
Deposit Paid for Equipment, Write-off		$ 490,000

Note 14 - Employee Benefit Pl_2

Note 14 - Employee Benefit Plans (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Percent	12%
Defined Contribution Plan, Employer Discretionary Contribution Amount	$ 48,000	$ 50,000
Bonus Percentage	5%
Accrued Bonuses, Current	$ 946,000	695,000
President [Member]
Bonus, Maximum Threshold	1,000,000
Accrued Bonuses, Current	$ 286,000	$ 231,000
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%

Note 15 - Activity of Busines_3

Note 15 - Activity of Business Segments (Details Textual)	12 Months Ended
	Dec. 31, 2023
Number of Operating Segments	2

Note 15 - Activity of Busines_4

Note 15 - Activity of Business Segments - Consolidated Net Sale (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Net sales	$ 61,232,000	$ 61,981,000
Operating Segments [Member] | Building Supply [Member]
Net sales	40,396,000	36,937,000
Operating Segments [Member] | Disposable Protective Apparel [Member]
Net sales	$ 20,836,000	$ 25,044,000

Note 15 - Activity of Busines_5

Note 15 - Activity of Business Segments - Reconciliation of Total Segment Income to Total Consolidated Net Income (Details) - USD ($)	3 Months Ended						12 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022
Income	$ 1,430,000	$ 1,146,000	$ 552,000	$ 503,000	$ 693,000	$ 1,522,000	$ 4,189,000	$ 3,282,000
Provision for income taxes							1,236,000	1,113,000
Operating Segments [Member]
Income							10,088,000	9,369,000
Operating Segments [Member] | Building Supply [Member]
Income							5,703,000	5,359,000
Operating Segments [Member] | Disposable Protective Apparel [Member]
Income							4,385,000	4,010,000
Corporate, Non-Segment [Member]
Income							$ 4,663,000	$ 4,974,000

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, 2023	Dec. 31, 2022
Revenues	$ 61,232,000	$ 61,981,000
Consolidated long-lived assets	5,587,000	5,742,000
UNITED STATES
Revenues	60,882,000	60,489,000
Consolidated long-lived assets	4,340,000	4,380,000
International Member
Revenues	350,000	1,492,000
Consolidated long-lived assets	$ 1,247,000	$ 1,362,000

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, 2023	Dec. 31, 2022
Consolidated assets	$ 5,642,000	$ 5,798,000
Operating Segments [Member]
Consolidated assets	4,602,000	4,722,000
Operating Segments [Member] | Building Supply [Member]
Consolidated assets	3,389,000	3,395,000
Operating Segments [Member] | Disposable Protective Apparel [Member]
Consolidated assets	1,213,000	1,327,000
Corporate, Non-Segment [Member]
Consolidated assets	$ 1,040,000	$ 1,076,000

Note 16 - Concentration of Ri_3

Note 16 - Concentration of Risk (Details Textual) - Customer Concentration Risk [Member]	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Accounts Receivable [Member]
Concentration Risk Threshold Percentage	10%	10%
Revenue Benchmark [Member]
Concentration Risk Threshold Percentage	10%	10%

Note 16 - Concentration of Ri_4

Note 16 - Concentration of Risk - Customer Concentration (Details) - Customer Concentration Risk [Member]		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022
Accounts Receivable [Member] | Customer A [Member]
Percentage		34%	47%
Accounts Receivable [Member] | Customer B [Member]
Percentage	[1]	10%
Accounts Receivable [Member] | Customer C [Member]
Percentage		11%	17%
Revenue Benchmark [Member] | Customer A [Member]
Percentage		20%	20%
Revenue Benchmark [Member] | Customer B [Member]
Percentage		18%	15%
Revenue Benchmark [Member] | Customer C [Member]
Percentage		14%	10%
[1] *

Note 17 - Employment Agreemen_2

Note 17 - Employment Agreements (Details Textual)	12 Months Ended
	Dec. 31, 2023
Officer [Member]
Employment Agreement Term (Year)	5 years

Note 19 - Revisions of Previo_3

Note 19 - Revisions of Previously Issued Unaudited Consolidated Financial Statements (Unaudited) - Balance Sheets (Details) - USD ($)	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021
Additional paid-in capital	$ 16,339,000	$ 16,552,000	$ 16,865,000	$ 17,190,000	$ 17,099,000	$ 17,402,000	$ 17,700,000	$ 17,951,000
Retained earnings	46,552,000	46,205,000	45,468,000	45,026,000	45,025,000	45,157,000	45,408,000	45,360,000
Total shareholders' equity	61,568,000	61,391,000	61,121,000	60,986,000	60,758,000	61,261,000	61,949,000	62,419,000	$ 61,751,000
Total liabilities and shareholders' equity	$ 68,763,000	64,611,000	64,341,000	64,055,000	64,803,000	65,081,000	66,694,000	66,747,000
Balance Sheet Amounts [Member]
Total shareholders' equity		61,391,000	61,121,000	60,986,000		61,261,000	61,949,000	62,419,000
Previously Reported [Member]
Additional paid-in capital		0	0	0	0	0	0	0
Retained earnings		62,757,000	62,333,000	62,216,000	62,124,000	62,559,000	63,108,000	63,311,000
Total shareholders' equity		61,391,000	61,121,000	60,986,000	60,758,000	61,261,000	61,949,000	62,419,000	$ 61,751,000
Total liabilities and shareholders' equity		64,611,000	64,341,000	64,055,000	64,803,000	65,081,000	66,694,000	66,747,000
Previously Reported [Member] | Balance Sheet Amounts [Member]
Total shareholders' equity		61,391,000	61,121,000	60,986,000		61,261,000	61,949,000	62,419,000
Revision of Prior Period, Adjustment [Member]
Additional paid-in capital		16,552,000	16,865,000	17,190,000	17,099,000	17,402,000	17,700,000	17,951,000
Retained earnings		(16,552,000)	(16,865,000)	(17,190,000)	$ (17,099,000)	(17,402,000)	(17,700,000)	(17,951,000)
Total liabilities and shareholders' equity		0	0	0		0	0	0
Revision of Prior Period, Adjustment [Member] | Balance Sheet Amounts [Member]
Total shareholders' equity		$ 0	$ 0	$ 0		$ 0	$ 0	$ 0

Note 19 - Revisions of Previo_4

Note 19 - Revisions of Previously Issued Unaudited Consolidated Financial Statements (Unaudited) - Stockholders' Equity Statement (Details) - USD ($)	3 Months Ended						12 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022
Balance (in shares)			12,226,306			13,115,341	12,226,306	13,115,341
Balance	$ 61,121,000	$ 60,986,000	$ 60,758,000	$ 61,949,000	$ 62,419,000	$ 61,751,000	$ 60,758,000	$ 61,751,000
Net income	1,430,000	1,146,000	552,000	503,000	693,000	1,522,000	$ 4,189,000	$ 3,282,000
Common stock repurchased and retired (in shares)							(951,010)	(910,700)
Common stock repurchased and retired	(1,049,000)	(1,097,000)	(833,000)	(1,116,000)	(960,000)	(756,000)	$ (4,002,000)	$ (3,882,000)
Stock-based compensation expense	24,000	22,000	22,000	32,000	32,000	55,000	$ 170,000	$ 147,000
Options exercised (in shares)							140,916	21,665
Options exercised	36,000	54,000	350,000	30,000	30,000		$ 464,000	$ 80,000
Total comprehensive income	(152,000)	21,000	137,000	(137,000)	(265,000)	(153,000)	4,241,000	$ 2,662,000
Treasury stock excise tax	(19,000)	(11,000)					$ (40,000)
Balance (in shares)							11,416,212	12,226,306
Balance	61,391,000	61,121,000	60,986,000	61,261,000	61,949,000	62,419,000	$ 61,568,000	$ 60,758,000
Previously Reported [Member]
Balance	61,121,000	60,986,000	60,758,000	61,949,000	62,419,000	61,751,000	$ 60,758,000	61,751,000
Net income	1,430,000	1,146,000	552,000	503,000	693,000	1,522,000
Common stock repurchased and retired	(1,049,000)	(1,097,000)	(833,000)	(1,116,000)	(960,000)	(756,000)
Stock-based compensation expense	24,000	22,000	22,000	32,000	32,000	55,000
Options exercised	36,000	54,000	350,000	30,000	30,000
Total comprehensive income	(152,000)	21,000	137,000	(137,000)	(265,000)	(153,000)
Treasury stock excise tax	(19,000)	(11,000)
Balance	$ 61,391,000	$ 61,121,000	$ 60,986,000	$ 61,261,000	$ 61,949,000	$ 62,419,000		$ 60,758,000
Common Stock [Member]
Balance (in shares)	11,875,556	12,135,556	12,226,306	12,728,173	12,945,341	13,115,341	12,226,306	13,115,341
Balance	$ 119,000	$ 122,000	$ 123,000	$ 128,000	$ 130,000	$ 132,000	$ 123,000	$ 132,000
Net income	$ 0	$ 0		$ 0	$ 0	$ 0
Common stock repurchased and retired (in shares)	(249,110)	(275,000)	(200,000)	(259,200)	(225,500)	(170,000)	(951,010)	(910,700)
Common stock repurchased and retired	$ (2,000)	$ (3,000)	$ (2,000)	$ (2,000)	$ (2,000)	$ (2,000)	$ (10,000)	$ (9,000)
Stock-based compensation expense	$ 0	$ 0	$ 0	$ 0	$ 0	0		$ 0
Options exercised (in shares)	10,000	15,000	109,250	8,332	8,332		140,916	21,665
Options exercised	$ 0	$ 0	$ 1,000	$ 0	$ 0			$ 0
Total comprehensive income	0	0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0
Treasury stock excise tax	$ 0	$ 0
Balance (in shares)	11,636,446	11,875,556	12,135,556	12,477,305	12,728,173	12,945,341	11,416,212	12,226,306
Balance	$ 117,000	$ 119,000	$ 122,000	$ 126,000	$ 128,000	$ 130,000	$ 114,000	$ 123,000
Common Stock [Member] | Previously Reported [Member]
Balance (in shares)	11,875,556	12,135,556	12,226,306	12,728,173	12,945,341	13,115,341	12,226,306	13,115,341
Balance	$ 119,000	$ 122,000	$ 123,000	$ 128,000	$ 130,000	$ 132,000	$ 123,000	$ 132,000
Net income	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0
Common stock repurchased and retired (in shares)	(249,110)	(275,000)	(200,000)	(259,200)	(225,500)	(170,000)
Common stock repurchased and retired	$ (2,000)	$ (3,000)	$ (2,000)	$ (2,000)	$ (2,000)	$ (2,000)
Stock-based compensation expense	$ 0	$ 0	$ 0	$ 0	$ 0	0
Options exercised (in shares)	10,000	15,000	109,250	8,332	8,332
Options exercised	$ 0	$ 0	$ 1,000	$ 0	$ 0
Total comprehensive income	0	0	$ 0	$ 0	$ 0	$ 0
Treasury stock excise tax	$ 0	$ 0
Balance (in shares)	11,636,446	11,875,556	12,135,556	12,477,305	12,728,173	12,945,341		12,226,306
Balance	$ 117,000	$ 119,000	$ 122,000	$ 126,000	$ 128,000	$ 130,000		$ 123,000
Additional Paid-in Capital [Member]
Balance	16,865,000	17,190,000	17,099,000	17,700,000	17,951,000	18,131,000	17,099,000	18,131,000
Net income	0	0		0	0	0
Common stock repurchased and retired	(354,000)	(390,000)	(280,000)	(360,000)	(313,000)	(235,000)	(1,330,000)	(1,259,000)
Stock-based compensation expense	24,000	22,000	22,000	32,000	32,000	55,000	170,000	147,000
Options exercised	36,000	54,000	349,000	30,000	30,000		463,000	80,000
Total comprehensive income	0	0	0	0	0	0	0	0
Treasury stock excise tax	(19,000)	(11,000)					(40,000)
Balance	16,552,000	16,865,000	17,190,000	17,402,000	17,700,000	17,951,000	16,339,000	17,099,000
Additional Paid-in Capital [Member] | Previously Reported [Member]
Balance	0	0	0	0	0	0	0	0
Net income	0	0	0	0	0	0
Common stock repurchased and retired	(41,000)	(65,000)	(371,000)	(62,000)	(62,000)	(55,000)		(227,000)
Stock-based compensation expense	24,000	22,000	22,000	32,000	32,000	55,000
Options exercised	36,000	54,000	349,000	30,000	30,000
Total comprehensive income	0	0	0	0	0	0
Treasury stock excise tax	(19,000)	(11,000)
Balance	0	0	0	0	0	0		0
Retained Earnings [Member]
Balance	45,468,000	45,026,000	45,025,000	45,408,000	45,360,000	44,357,000	45,025,000	44,357,000
Net income	1,430,000	1,146,000	552,000	503,000	693,000	1,522,000
Common stock repurchased and retired	(693,000)	(704,000)	(551,000)	(754,000)	(645,000)	(519,000)	(2,662,000)	(2,614,000)
Stock-based compensation expense	0	0	0	0	0	0	0	0
Options exercised	0	0	0	0	0			0
Total comprehensive income	0	0	0	0	0	0	4,189,000	3,282,000
Treasury stock excise tax	0	0
Balance	46,205,000	45,468,000	45,026,000	45,157,000	45,408,000	45,360,000	46,552,000	45,025,000
Retained Earnings [Member] | Previously Reported [Member]
Balance	62,333,000	62,216,000	62,124,000	63,108,000	63,311,000	62,488,000	62,124,000	62,488,000
Net income	1,430,000	1,146,000	552,000	503,000	693,000	1,522,000
Common stock repurchased and retired	(1,006,000)	(1,029,000)	(460,000)	(1,052,000)	(896,000)	(699,000)		(3,646,000)
Stock-based compensation expense	0	0	0	0	0	0
Options exercised	0	0	0	0	0
Total comprehensive income	0	0	0	0	0	0
Treasury stock excise tax	0	0
Balance	62,757,000	62,333,000	62,216,000	62,559,000	63,108,000	63,311,000		62,124,000
AOCI Attributable to Parent [Member]
Balance	(1,331,000)	(1,352,000)	(1,489,000)	(1,287,000)	(1,022,000)	(869,000)	(1,489,000)	(869,000)
Net income	0	0		0	0	0
Common stock repurchased and retired	0	0	0	0	0	0		0
Stock-based compensation expense	0	0	0	0	0	0	0	0
Options exercised	0	0	0	0	0		0	0
Total comprehensive income	(152,000)	21,000	137,000	(137,000)	(265,000)	(153,000)	52,000	(620,000)
Treasury stock excise tax	0	0
Balance	(1,483,000)	(1,331,000)	(1,352,000)	(1,424,000)	(1,287,000)	(1,022,000)	(1,437,000)	(1,489,000)
AOCI Attributable to Parent [Member] | Previously Reported [Member]
Balance	(1,331,000)	(1,352,000)	(1,489,000)	(1,287,000)	(1,022,000)	(869,000)	$ (1,489,000)	(869,000)
Net income	0	0	0	0	0	0
Common stock repurchased and retired	0	0	0	0	0	0
Stock-based compensation expense	0	0	0	0	0	0
Options exercised	0	0	0	0	0
Total comprehensive income	(152,000)	21,000	137,000	(137,000)	(265,000)	(153,000)
Treasury stock excise tax	0	0
Balance	$ (1,483,000)	$ (1,331,000)	$ (1,352,000)	$ (1,424,000)	$ (1,287,000)	$ (1,022,000)		$ (1,489,000)

Note 20 - Subsequent Events (De

Note 20 - Subsequent Events (Details Textual) - Facility to House Apparel Division [Member] - Subsequent Event [Member]	Feb. 29, 2024 USD ($) ft²
Lessee, Operating Lease, Term of Contract (Year)	5 years
Area of Real Estate Property (Square Foot) | ft²	137,500
Monthly Rent Expense | $	$ 76,000