Perma-Fix Environmental Services (PESI) 10-Q 3 Nov 22 2022 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2022	Nov. 01, 2022
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2022
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--12-31
Entity File Number	001-11596
Entity Registrant Name	PERMA FIX ENVIRONMENTAL SERVICES INC
Entity Central Index Key	0000891532
Entity Tax Identification Number	58-1954497
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	8302 Dunwoody Place
Entity Address, Address Line Two	Suite 250
Entity Address, City or Town	Atlanta
Entity Address, State or Province	GA
Entity Address, Postal Zip Code	30350
City Area Code	(770)
Local Phone Number	587-9898
Title of 12(b) Security	Common Stock, $.001 Par Value
Trading Symbol	PESI
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		13,324,756

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands		Sep. 30, 2022	Dec. 31, 2021
Current assets:
Cash		$ 1,858	$ 4,440
Accounts receivable, net of allowance for doubtful accounts of $31 and $85, respectively		9,993	11,372
Unbilled receivables		6,306	8,995
Inventories		1,057	680
Prepaid and other assets		6,209	4,472
Current assets related to discontinued operations		17	15
Total current assets		25,440	29,974
Property and equipment:
Buildings and land		24,048	20,631
Equipment		22,956	22,131
Vehicles		439	443
Leasehold improvements		23	23
Office furniture and equipment		1,320	1,316
Construction-in-progress		600	2,997
Total property and equipment		49,386	47,541
Less accumulated depreciation		(29,871)	(28,932)
Net property and equipment		19,515	18,609
Property and equipment related to discontinued operations	[1]	81	81
Operating lease right-of-use assets		2,087	2,460
Intangibles and other long term assets:
Permits		9,558	9,476
Other intangible assets - net		719	894
Finite risk sinking fund (restricted cash)		11,540	11,471
Deferred tax assets		3,801	3,527
Other assets		448	809
Total assets		73,189	77,301
Current liabilities:
Accounts payable		10,370	11,975
Accrued expenses		6,436	5,078
Disposal/transportation accrual		1,291	1,065
Deferred revenue		3,145	5,580
Accrued closure costs - current		712	578
Current portion of long-term debt		469	393
Current portion of operating lease liabilities		431	406
Current portion of finance lease liabilities		154	333
Current liabilities related to discontinued operations		927	506
Total current liabilities		23,935	25,914
Accrued closure costs		7,306	6,613
Long-term debt, less current portion		681	600
Long-term operating lease liabilities, less current portion		1,673	2,029
Long-term finance lease liabilities, less current portion		357	884
Long-term liabilities related to discontinued operations		267	677
Total long-term liabilities		10,284	10,803
Total liabilities		34,219	36,717
Commitments and Contingencies (Note 9 )
Stockholders’ Equity:
Preferred Stock, $.001 par value; 2,000,000 shares authorized,no shares issued and outstanding
Common Stock, $.001 par value; 30,000,000 shares authorized; 13,305,750 and 13,222,552 shares issued, respectively;13,298,108 and 13,214,910 shares outstanding, respectively		13	13
Additional paid-in capital		114,993	114,307
Accumulated deficit		(75,744)	(73,620)
Accumulated other comprehensive loss		(204)	(28)
Less Common Stock in treasury, at cost; 7,642 shares		(88)	(88)
Total stockholders’ equity		38,970	40,584
Total liabilities and stockholders’ equity		$ 73,189	$ 77,301
[1]net of accumulated depreciation of $ 10,000

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Accounts receivable, allowance for doubtful accounts	$ 31	$ 85
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	2,000,000	2,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	30,000,000	30,000,000
Common stock, shares issued	13,305,750	13,222,552
Common stock, shares outstanding	13,298,108	13,214,910
Treasury stock, shares	7,642	7,642

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($) shares in Thousands	3 Months Ended				9 Months Ended
	Sep. 30, 2022		Sep. 30, 2021		Sep. 30, 2022		Sep. 30, 2021
Income Statement [Abstract]
Net revenues	$ 18,472,000		$ 15,797,000		$ 53,842,000		$ 55,075,000
Cost of goods sold	15,402,000		13,573,000		46,252,000		49,529,000
Gross profit	3,070,000		2,224,000		7,590,000		5,546,000
Selling, general and administrative expenses	3,929,000		3,348,000		11,035,000		9,550,000
Research and development	69,000		243,000		245,000		538,000
Loss on disposal of property and equipment			1,000		1,000		1,000
Loss from operations	(928,000)		(1,368,000)		(3,691,000)		(4,543,000)
Other income (expense):
Interest income	29,000		2,000		69,000		23,000
Interest expense	(47,000)		(77,000)		(123,000)		(209,000)
Interest expense-financing fees	(16,000)		(11,000)		(44,000)		(28,000)
Other (Note 13)	1,965,000		(1,000)		1,960,000
Gain on extinguishment of debt							5,381,000
Income (loss) from continuing operations before taxes	1,003,000	[1]	(1,455,000)		(1,829,000)	[1]	624,000
Income tax expense (benefit)	179,000		(2,836,000)	[2]	(147,000)		(2,840,000)	[2]
Income (loss) from continuing operations, net of taxes	824,000		1,381,000		(1,682,000)		3,464,000
Loss from discontinued operations, net of taxes (Note 10)	(160,000)		(43,000)		(442,000)		(285,000)
Net income (loss)	664,000		1,338,000		(2,124,000)		3,179,000
Net loss attributable to non-controlling interest			(64,000)				(123,000)
Net income (loss) attributable to Perma-Fix Environmental Services, Inc. common stockholders	$ 664,000		$ 1,402,000		$ (2,124,000)		$ 3,302,000
Net income (loss) per common share attributable to Perma-Fix Environmental Services, Inc. stockholders - basic:
Continuing operations	$ 0.06		$ 0.12		$ (0.13)		$ 0.29
Discontinued operations	(0.01)		(0.01)		(0.03)		(0.02)
Net income (loss) per common share	0.05		0.11		(0.16)		0.27
Net income (loss) per common share attributable to Perma-Fix Environmental Services, Inc. stockholders - diluted:
Continuing operations	0.06		0.12		(0.13)		0.29
Discontinued operations	(0.01)		(0.01)		(0.03)		(0.02)
Net income (loss) per common share	$ 0.05		$ 0.11		$ (0.16)		$ 0.27
Number of common shares used in computing net income (loss) per share:
Basic	13,297		12,198		13,265		12,181
Diluted	13,447		12,406		13,265		12,416
[1]Includes approximately $ 1,975,000 2,351,000

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Income Statement [Abstract]
Net income (loss)	$ 664	$ 1,338	$ (2,124)	$ 3,179
Other comprehensive (loss) income:
Foreign currency translation adjustment	(135)	(22)	(176)	18
Comprehensive income (loss)	529	1,316	(2,300)	3,197
Comprehensive loss attributable to non-controlling interest		(64)		(123)
Comprehensive income (loss) attributable to Perma-Fix Environmental Services, Inc. stockholders	$ 529	$ 1,380	$ (2,300)	$ 3,320

Consolidated Statement of Stock

Consolidated Statement of Stockholders' Equity (Unaudited) - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]		Treasury Stock [Member]	Stock Subscriptions [Member]		AOCI Attributable to Parent [Member]	Noncontrolling Interest [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2020	$ 12	$ 108,931		$ (88)			$ (207)	$ (1,742)	$ (74,455)	$ 32,451
Beginning balance, shares at Dec. 31, 2020	12,161,539
Net (loss) income								(30)	(1,123)	(1,153)
Foreign currency translation							20			20
Issuance of Common Stock for services		79								79
Issuance of Common Stock for services, shares	11,837
Stock-Based Compensation		45								45
Ending balance, value at Mar. 31, 2021	$ 12	109,055		(88)			(187)	(1,772)	(75,578)	31,442
Ending balance, shares at Mar. 31, 2021	12,173,376
Beginning balance, value at Dec. 31, 2020	$ 12	108,931		(88)			(207)	(1,742)	(74,455)	32,451
Beginning balance, shares at Dec. 31, 2020	12,161,539
Net (loss) income										3,179
Foreign currency translation										18
Ending balance, value at Sep. 30, 2021	$ 12	109,954		(88)	4,387		(189)	(1,865)	(71,153)	41,058
Ending balance, shares at Sep. 30, 2021	12,304,265
Beginning balance, value at Mar. 31, 2021	$ 12	109,055		(88)			(187)	(1,772)	(75,578)	31,442
Beginning balance, shares at Mar. 31, 2021	12,173,376
Net (loss) income								(29)	3,023	2,994
Foreign currency translation							20			20
Issuance of Common Stock for services		109								109
Issuance of Common Stock for services, shares	14,590
Stock-Based Compensation		42								42
Issuance of Common Stock upon exercise of options (cashless)
Issuance of Common Stock upon exercise of options (cashless), shares	290
Ending balance, value at Jun. 30, 2021	$ 12	109,206		(88)			(167)	(1,801)	(72,555)	34,607
Ending balance, shares at Jun. 30, 2021	12,188,256
Net (loss) income								(64)	1,402	1,338
Foreign currency translation							(22)			(22)
Issuance of Common Stock for services		116								116
Issuance of Common Stock for services, shares	16,009
Stock-Based Compensation		62								62
Sale of Common Stock		570	[1]							570
Sale of Common Stock, shares	100,000
Stock Subscriptions					4,387	[2]				4,387
Ending balance, value at Sep. 30, 2021	$ 12	109,954		(88)	4,387		(189)	(1,865)	(71,153)	41,058
Ending balance, shares at Sep. 30, 2021	12,304,265
Beginning balance, value at Dec. 31, 2021	$ 13	114,307		(88)			(28)		(73,620)	40,584
Beginning balance, shares at Dec. 31, 2021	13,222,552
Net (loss) income									(1,343)	(1,343)
Foreign currency translation							26			26
Issuance of Common Stock for services		123								123
Issuance of Common Stock for services, shares	19,520
Stock-Based Compensation		102								102
Ending balance, value at Mar. 31, 2022	$ 13	114,532		(88)			(2)		(74,963)	39,492
Ending balance, shares at Mar. 31, 2022	13,242,072
Beginning balance, value at Dec. 31, 2021	$ 13	114,307		(88)			(28)		(73,620)	40,584
Beginning balance, shares at Dec. 31, 2021	13,222,552
Net (loss) income										(2,124)
Foreign currency translation										(176)
Ending balance, value at Sep. 30, 2022	$ 13	114,993		(88)			(204)		(75,744)	38,970
Ending balance, shares at Sep. 30, 2022	13,305,750
Beginning balance, value at Mar. 31, 2022	$ 13	114,532		(88)			(2)		(74,963)	39,492
Beginning balance, shares at Mar. 31, 2022	13,242,072
Net (loss) income									(1,445)	(1,445)
Foreign currency translation							(67)			(67)
Issuance of Common Stock for services		120								120
Issuance of Common Stock for services, shares	21,667
Stock-Based Compensation		103								103
Issuance of Common Stock upon exercise of options (cashless)
Issuance of Common Stock upon exercise of options (cashless), shares	16,526
Ending balance, value at Jun. 30, 2022	$ 13	114,755		(88)			(69)		(76,408)	38,203
Ending balance, shares at Jun. 30, 2022	13,280,265
Net (loss) income									664	664
Foreign currency translation							(135)			(135)
Issuance of Common Stock for services		120								120
Issuance of Common Stock for services, shares	23,085
Stock-Based Compensation		105								105
Issuance of Common Stock upon exercise of options (cashless)		13								13
Issuance of Common Stock upon exercise of options (cashless), shares	2,400
Ending balance, value at Sep. 30, 2022	$ 13	$ 114,993		$ (88)			$ (204)		$ (75,744)	$ 38,970
Ending balance, shares at Sep. 30, 2022	13,305,750
[1]Net of offering costs incurred of approximately $ 50 744 449

Consolidated Statement of Sto_2

Consolidated Statement of Stockholders' Equity (Unaudited) (Parenthetical) $ in Thousands	Sep. 30, 2021 USD ($)
Common Stock [Member]
Offering costs	$ 50
Stock Subscriptions [Member]
Offering costs	449
Stock subscription receivables	$ 744

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2022		Sep. 30, 2021
Cash flows from operating activities:
Net (loss) income	$ (2,124,000)		$ 3,179,000
Less: loss from discontinued operations, net of taxes (Note 10)	(442,000)		(285,000)
(Loss) income from continuing operations, net of taxes	(1,682,000)		3,464,000
Adjustments to reconcile (loss) income from continuing operations to cash used in operating activities:
Depreciation and amortization	1,433,000		1,208,000
Interest on finance lease with purchase option			7,000
Gain on extinguishment of debt			(5,381,000)
Amortization of debt issuance costs	44,000		28,000
Deferred tax benefit	(147,000)		(2,931,000)
(Recovery of) provision for bad debt reserves	(47,000)		1,000
Loss on disposal of property and equipment	1,000		1,000
Issuance of common stock for services	363,000		304,000
Stock-based compensation	310,000		149,000
Changes in operating assets and liabilities of continuing operations
Accounts receivable	1,426,000		(2,158,000)
Unbilled receivables	2,689,000		8,757,000
Prepaid expenses, inventories and other assets	829,000		1,700,000
Accounts payable, accrued expenses and unearned revenue	(5,553,000)		(9,180,000)
Cash used in continuing operations	(334,000)		(4,031,000)
Cash used in discontinued operations	(559,000)		(296,000)
Cash used in operating activities	(893,000)		(4,327,000)
Cash flows from investing activities:
Purchases of property and equipment	(947,000)	[1]	(1,132,000)
Proceeds from sale of property and equipment	25,000		1,000
Cash used in investing activities of continuing operations	(922,000)		(1,131,000)
Cash flows from financing activities:
Repayments of revolving credit borrowings	(54,414,000)		(59,900,000)
Borrowing on revolving credit	54,414,000		59,900,000
Proceeds from capital line	524,000
Principal repayments of finance lease liabilities	(821,000)		(281,000)
Principal repayments of long term debt	(375,000)		(330,000)
Payment of debt issuance costs	(35,000)		(40,000)
Proceeds from sale of Common Stock, net of Offering costs paid			618,000
Proceeds from stock subscription, net of Offering costs paid			4,816,000
Proceeds from issuance of common stock upon exercise of options	13,000
Cash (used in) provided by financing activities of continuing operations	(694,000)		4,783,000
Effect of exchange rate changes on cash	(4,000)		(4,000)
Decrease in cash and finite risk sinking fund (restricted cash)	(2,513,000)		(679,000)
Cash and finite risk sinking fund (restricted cash) at beginning of period	15,911,000		19,370,000
Cash and finite risk sinking fund (restricted cash) at end of period	13,398,000		18,691,000
Supplemental disclosure:
Interest paid	125,000		163,000
Income taxes paid	6,000		15,000
Equipment purchase subject to finance lease	114,000		319,000
Equipment purchase subject to financing			$ 29,000
[1]Net of financed amount of $ 0 114,000

Basis of Presentation

Basis of Presentation	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Basis of Presentation	1. Basis of Presentation The consolidated financial statements included herein have been prepared by the Company (which may be referred to as we, us or our), without an audit, pursuant to the rules and regulations of the Securities and Exchange Commission (“the Commission”). Certain information and note disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) have been condensed or omitted pursuant to such rules and regulations, although the Company believes the disclosures which are made are adequate to make the information presented not misleading. Further, the consolidated financial statements reflect, in the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position and results of operations as of and for the periods indicated. The results of operations for the nine months ended September 30, 2022 are not necessarily indicative of results to be expected for the fiscal year ending December 31, 2022. The Company suggests that these consolidated financial statements be read in conjunction with the consolidated financial statements and the notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2021. The consolidated financial statements include the accounts of our wholly-owned subsidiaries and the account of a variable interest entity (“VIE”), Perma-Fix ERRG, for which we are the primary beneficiary (See “Note 15 - VIE” for a discussion of this VIE). The consolidated financial statements for 2021 also included the accounts of the Company’s majority-owned Polish subsidiary, Perma-Fix Medical S.A (“PFM Poland”) and PFM Poland’s wholly-owned subsidiary, Perma-Fix Medical Corporation (“PFMC”), which comprised of the Company’s Medical Segment. As previously discussed, the Company made the strategic decision to cease all research and development (“R&D”) activities under the Medical Segment and sold 100 Information for the Medical Segment is presented for the quarter and nine months ended September 30, 2021. The Medical Segment was disposed of as of December 31, 2021 and is not relevant for the quarter and nine month ended September 30, 2022. Prior period segment information is not required to be restated for the disposal of the segment.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. Summary of Significant Accounting Policies Our accounting policies are set forth in the notes to the December 31, 2021 consolidated financial statements referred to above. Recently Adopted Accounting Standards In May 2021, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2021-04, “Earnings Per Share (Topic 206), Debt-Modifications and Extinguishments (Subtopic 470-50), Compensation-Stock Compensation (Topic 718), and Derivatives and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40): Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options (a consensus of the FASB Emerging Issues Task Force).” ASU 2021-04 addresses issuer’s accounting for certain modifications or exchanges of freestanding equity-classified written call options. This ASU is effective for all entities, for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. Early adoption is permitted. The adoption of this ASU by the Company effective January 1, 2022 did not have a material impact on its financial statements. In March 2020, the FASB issued ASU 2020-04, “Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting,” which provides optional expedients and exceptions for applying U.S. GAAP to contracts, hedging relationships and other transactions affected by the discontinuation of the London Interbank Offered Rate (“LIBOR”) or by another reference rate expected to be discontinued because of reference rate reform. The guidance was effective beginning March 12, 2020 and can be applied prospectively through December 31, 2022. In January 2021, the FASB issued ASU No. 2021-01, “Reference Rate Reform (Topic 848): Scope,” which clarified the scope and application of the original guidance. The Company has determined that only its obligations under its credit facility are impacted by these ASUs at this time. During the third quarter of 2022, the Company entered into an amendment dated August 29, 2022 to its loan agreement which replaced the LIBOR option with the Secured Overnight Finance Rate (“SOFR”) option under its credit facility. The adoption of these ASUs by the Company during the third quarter of 2022 did not have a material impact to its financial statements (see “Note 8 – Long Term Debt” for a discuss of the Company’s credit facility and the amendment dated August 29, 2022). Recently Issued Accounting Standards – Not Yet Adopted In June 2016, the FASB issued ASU No. 2016-13, “Credit Losses (Topic 326) - Measurement of Credit Losses on Financial Instruments,” and various subsequent amendments to the initial guidance (collectively, “Topic 326”). Topic 326 introduces an approach, based on expected losses, to estimate credit losses on certain types of financial instruments and modifies the impairment model for available-for-sale debt securities. The new approach to estimating credit losses (referred to as the current expected credit losses model) applies to most financial assets measured at amortized cost and certain other instruments, including trade and other receivables and loans. Entities are required to apply the standard’s provisions as a cumulative-effect adjustment to retained earnings as of the beginning of the first reporting period in which the guidance is adopted. In November 2019, FASB issued ASU 2019-10, “Financial Instruments – Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842),” which defers the effective date of ASU 2016-13 for public companies that are considered smaller reporting companies (“SRC”) as defined by the Commission to fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. These ASUs are effective January 1, 2023 for the Company as an SRC. Under new guidance issued by the Commission in March 2020, the Company continued to qualify as a SRC but became an accelerated filer for its 2021 Form 10-K and its 2022 quarterly 10-Q filings. The Company will remain a SRC but will become a non-accelerated filer for its 2022 Form 10-K and subsequent filings. The Company is currently evaluating the impact of these ASU on its consolidated financial statements; however, based on historical credit losses and as a significant amount of the Company’s receivables are generated from government entities, the Company does not expect the adoption of these ASUs to have a material impact to the Company’s financial statements. In August 2020, the FASB issued ASU No. 2020-06, “Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity.” ASU 2020-06 simplifies the accounting for convertible instruments by removing major separation models and removing certain settlement condition qualifiers for the derivatives scope exception for contracts in an entity’s own equity, and simplifies the related diluted net income per share calculation for both Subtopics. ASU 2020-06 is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2023, for the Company as an SRC. Early adoption is permitted, but no earlier than fiscal years beginning after December 15, 2020, including interim periods within those fiscal years. The Company is currently evaluating the impact of this ASU on its consolidated financial statements and disclosures.

Revenue

Revenue	9 Months Ended
	Sep. 30, 2022
Revenue from Contract with Customer [Abstract]
Revenue	3. Revenue Disaggregation of Revenue In general, the Company’s business segmentation is aligned according to the nature and economic characteristics of our services and provides meaningful disaggregation of each business segment’s results of operations. The nature of the Company’s performance obligations within our Treatment and Services Segments result in the recognition of our revenue primarily over time. The following tables present further disaggregation of our revenues by different categories for our Services and Treatment Segments: Schedule of Disaggregation of Revenue Revenue by Contract Type (In thousands) Three Months Ended Three Months Ended September 30, 2022 September 30, 2021 Treatment Services Total Treatment Services Total Fixed price $ 8,877 $ 6,892 $ 15,769 $ 8,893 $ 3,031 $ 11,924 Time and materials — 2,703 2,703 — 3,873 3,873 Total $ 8,877 $ 9,595 $ 18,472 $ 8,893 $ 6,904 $ 15,797 Revenue by Contract Type (In thousands) Nine Months Ended Nine Months Ended September 30, 2022 September 30, 2021 Treatment Services Total Treatment Services Total Fixed price $ 24,749 $ 20,569 $ 45,318 $ 24,094 $ 7,094 $ 31,188 Time and materials — 8,524 8,524 — 23,887 23,887 Total $ 24,749 $ 29,093 $ 53,842 $ 24,094 $ 30,981 $ 55,075 Revenue by generator (In thousands) Three Months Ended Three Months Ended September 30, 2022 September 30, 2021 Treatment Services Total Treatment Services Total Domestic government $ 5,728 $ 9,264 $ 14,992 $ 6,725 $ 4,552 $ 11,277 Domestic commercial 2,806 313 3,119 1,956 399 2,355 Foreign government 287 — 287 36 1,931 1,967 Foreign commercial 56 18 74 176 22 198 Total $ 8,877 $ 9,595 $ 18,472 $ 8,893 $ 6,904 $ 15,797 Revenue by generator (In thousands) Nine Months Ended Nine Months Ended September 30, 2022 September 30, 2021 Treatment Services Total Treatment Services Total Domestic government $ 17,786 $ 28,158 $ 45,944 $ 16,962 $ 24,172 $ 41,134 Domestic commercial 6,045 859 6,904 6,284 1,185 7,469 Foreign government 532 12 544 577 5,556 6,133 Foreign commercial 386 64 450 271 68 339 Total $ 24,749 $ 29,093 $ 53,842 $ 24,094 $ 30,981 $ 55,075 Contract Balances The Company’s contract liabilities consist of deferred revenues which represent advance payment from customers in advance of the completion of our performance obligation. The following table represents changes in our contract liabilities balances: Schedule of Contract Liabilities Year-to-date Year-to-date (In thousands) September 30, 2022 December 31, 2021 Change ($) Change (%) Contract liabilities Deferred revenue $ 3,145 $ 5,580 $ (2,435 ) (43.6 )% The decrease was attributed primarily to revenue recognized in connection with a Services Segment contract. During the three and nine months ended September 30, 2022, the Company recognized revenue of $ 494,000 6,138,000 561,000 6,635,000 Variable Consideration The Company’s revenue for the three months ended September 30, 2022 included approximately $ 384,000 148,000 1,286,000 Remaining Performance Obligations The Company applies the practical expedient in paragraph 606-10-50-14 and does not disclose information about remaining performance obligations that have original expected durations of one year or less. Within our Services Segment, there are service contracts which provide that the Company has a right to consideration from a customer in an amount that corresponds directly with the value to the customer of our performance completed to date. For those contracts, the Company has utilized the practical expedient in ASC 606-10-55-18, which allows the Company to recognize revenue in the amount for which we have the right to invoice; accordingly, the Company does not disclose the value of remaining performance obligations for those contracts. The Company’s contracts and subcontracts relating to activities at governmental sites generally allow for termination for convenience at any time at the government’s option without payment of a substantial penalty. The Company does not disclose remaining performance obligations on these contracts.

Leases

Leases	9 Months Ended
	Sep. 30, 2022
Leases
Leases	4. Leases At the inception of an arrangement, the Company determines if an arrangement is, or contains, a lease based on facts and circumstances present in that arrangement. Lease classifications, recognition, and measurement are then determined at the lease commencement date. The Company’s operating lease right-of-use (“ROU”) assets and operating lease liabilities represent primarily leases for office and warehouse spaces used to conduct our business. Finance leases consist primarily of processing and transport equipment used by our facilities’ operations. The components of lease cost for the Company’s leases for the three and nine months ended September 30, 2022 and 2021 were as follows (in thousands): Schedule of Components of Lease Cost 2022 2021 2022 2021 Three Months Ended Nine Months Ended September 30, September 30, 2022 2021 2022 2021 Operating Leases: Lease cost $ 157 $ 115 $ 471 $ 341 Finance Leases: Amortization of ROU assets 42 53 133 170 Interest on lease liability 9 50 30 85 Finance Leases 51 103 163 255 Short-term lease rent expense — 4 7 10 Total lease cost $ 208 $ 222 $ 641 $ 606 The weighted average remaining lease term and the weighted average discount rate for operating and finance leases at September 30, 2022 were: Schedule of Weighted Average Lease Operating Leases Finance Leases Weighted average remaining lease terms (years) 6.4 3.4 Weighted average discount rate 7.8 % 5.3 % The following table reconciles the undiscounted cash flows for the operating and finance leases at September 30, 2022 to the operating and finance lease liabilities recorded on the balance sheet (in thousands): Schedule of Operating and Finance Lease Liability Maturity Operating Leases Finance Leases 2022 (Remaining ) $ 144 $ 47 2023 556 174 2024 416 170 2025 324 147 2026 301 18 2027 and thereafter 942 — Total undiscounted lease payments 2,683 556 Less: Imputed interest (579 ) (45 ) Present value of lease payments $ 2,104 $ 511 Current portion of operating lease obligations $ 431 $ — Long-term operating lease obligations, less current portion $ 1,673 $ — Current portion of finance lease obligations $ — $ 154 Long-term finance lease obligations, less current portion $ — $ 357 Supplemental cash flow and other information related to our leases were as follows for the three and nine months ended September 30, 2022 and 2021 (in thousands): Schedule of Supplemental Cash Flow and Other Information Related to Leases 2022 2021 2022 2021 Three Months Ended Nine Months Ended September 30, September 30, 2022 2021 2022 2021 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flow used in operating leases $ 144 $ 103 $ 430 $ 307 Operating cash flow used in finance leases $ 9 $ 50 $ 30 $ 85 Financing cash flow used in finance leases $ 103 $ 76 $ 821 $ 281 ROU assets obtained in exchange for lease obligations for: Finance liabilities $ — $ 323 $ 147 $ 323 Operating liabilities $ — 184 $ — $ 350 Reduction to ROU assets resulting from reassessment for: Finance liabilities $ — $ (364 ) $ — $ (364 )

Intangible Assets

Intangible Assets	9 Months Ended
	Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	5. Intangible Assets The following table summarizes information relating to the Company’s definite-lived intangible assets: Schedule of Definite Lived Intangible Assets Weighted Average September 30, 2022 December 31, 2021 Amortization Period Gross Carrying Accumulated Net Carrying Gross Carrying Accumulated Net Carrying (Years) Amount Amortization Amount Amount Amortization Amount Other Intangibles (amount in thousands) Patent 8.6 $ 744 $ (369 ) $ 375 $ 787 $ (351 ) $ 436 Software 3 636 (453 ) 183 592 (415 ) 177 Customer relationships 10 3,370 (3,209 ) 161 3,370 (3,089 ) 281 Total - $ 4,750 $ (4,031 ) $ 719 $ 4,749 $ (3,855 ) $ 894 The intangible assets noted above are amortized on a straight-line basis over their useful lives with the exception of customer relationships which are being amortized using an accelerated method. The following table summarizes the expected amortization over the next five years for our definite-lived intangible assets: Schedule of Finite Lived Intangible Assets, Future Amortization Expense Amount Year (In thousands) 2022(Remaining) $ 57 2023 187 2024 61 2025 11 2026 11 Amortization expense relating to the definite-lived intangible assets as discussed above was $ 65,000 176,000 51,000 152,000

Capital Stock, Stock Plans and

Capital Stock, Stock Plans and Stock-Based Compensation	9 Months Ended
	Sep. 30, 2022
Share-Based Payment Arrangement [Abstract]
Capital Stock, Stock Plans and Stock-Based Compensation	6. Capital Stock, Stock Plans and Stock-Based Compensation The Company has certain stock option plans under which it may award incentive stock options (“ISOs”) and/or non-qualified stock options (“NQSOs”) to employees, officers, outside directors, and outside consultants. On July 21, 2022, the Company issued a NQSO to each of the Company’s seven reelected outside directors for the purchase, under the Company’s 2003 Outside Directors Stock Plan (the “2003 Plan”), of up to 10,000 0.001 ten years one-fourth vesting annually over a four-year period. 5.15 On July 21, 2022, the Company granted ISOs to certain employees for purchase under the Company’s 2017 Stock Option Plan, as amended (the “2017 Plan”), of up to an aggregate of 24,000 six years five-year 5.34 The Company granted a NQSO to Robert Ferguson on July 27, 2017 from the Company’s 2017 Stock Option Plan (“2017 Plan”) for the purchase of up to 100,000 3.65 10,000 30,000 60,000 289,000 90,000 The Company estimates fair value of stock options using the Black-Scholes valuation model. Assumptions used to estimate the fair value of stock options granted include the exercise price of the award, the expected term, the expected volatility of the Company’s stock over the option’s expected term, the risk-free interest rate over the option’s expected term, and the expected annual dividend yield. The fair value of the options granted as discussed above and the related assumptions used in the Black-Scholes option model used to value the options granted for the nine months ended September 30, 2022 were as follows: Schedule of Stock Options Valuation Assumptions Outside Director Stock Option Granted Employee Stock Option Granted Nine Months Ended September 30, 2022 Weighted-average fair value per share $ 3.61 $ 2.71 Risk-free interest rate (1) 2.91 % 3.00 % Expected volatility of stock (2) 55.04 % 55.72 % Dividend yield None None Expected option life (3) 10.0 5.0 (1) The risk-free interest rate is based on the U.S. Treasury yield in effect at the grant date over the expected term of the option. (2) The expected volatility is based on historical volatility from our traded Common Stock over the expected term of the option. (3) The expected option life is based on historical exercises and post-vesting data. The following table summarizes stock-based compensation recognized for the three and nine months ended September 30, 2022 and 2021 for our employee and director stock options. Schedule of Share-based Compensation, Allocation of Recognized Period Costs 2022 2021 2022 2021 Three Months Ended Nine Months Ended Stock Options September 30, September 30, 2022 2021 2022 2021 Employee Stock Options $ 76,000 $ 34,000 $ 248,000 $ 100,000 Director Stock Options 29,000 28,000 62,000 49,000 Total $ 105,000 $ 62,000 $ 310,000 $ 149,000 At September 30, 2022, the Company has approximately $ 1,396,000 3.8 The summary of the Company’s total stock option plans as of September 30, 2022 and September 30, 2021, and changes during the periods then ended, are presented below. The Company’s plans consist/consisted of the 2010 Stock Option Plan, the 2017 Plan and the 2003 Plan: Schedule of Stock Options Roll Forward Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term (years) Aggregate Intrinsic Value (3) Options outstanding January 1, 2022 1,019,400 $ 4.91 - Granted 94,000 $ 5.20 Exercised (52,400 ) $ 4.04 $ 97,856 Forfeited/expired (9,600 ) $ 5.50 Options outstanding end of period (1) 1,051,400 $ 4.98 4.0 $ 492,939 Options exercisable at September 30, 2022 (1) 453,900 $ 3.93 2.4 $ 354,709 Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term (years) Aggregate Intrinsic Value (3) Options outstanding January 1, 2021 658,400 $ 3.87 - Granted 76,000 $ 6.05 Exercised (500 ) $ 3.15 $ 2,175 Forfeited/expired (19,500 ) $ 6.75 Options outstanding end of period (1) 714,400 $ 4.02 3.6 $ 1,888,695 Options exercisable at September 30, 2021 (2) 416,400 $ 3.91 2.9 $ 1,146,320 (1) Options with exercise prices ranging from $ 2.79 7.50 (2) Options with exercise prices ranging from $ 2.79 7.29 (3) The intrinsic value of a stock option is the amount by which the market value of the underlying stock exceeds the exercise price. During the nine months ended September 30, 2022, the Company issued a total of 64,272 359,000 During the nine months ended September 30, 2022, the Company issued 16,526 50,000 3.97 2,400 2,400 5.50 13,000 In connection with a $ 2,500,000 60,000 3.51 The warrant expires on April 1, 2024 and remains outstanding at September 30, 2022. Upon Mr. Ferguson’s death, the warrant is now held by Mr. Ferguson’s estate. The Ferguson Loan was paid-in-full in December 2020.

Income (Loss) Per Share

Income (Loss) Per Share	9 Months Ended
	Sep. 30, 2022
Earnings Per Share [Abstract]
Income (Loss) Per Share	7. Income (Loss) Per Share Basic income (loss) per share is calculated based on the weighted-average number of outstanding common shares during the applicable period. Diluted income (loss) per share is based on the weighted-average number of outstanding common shares plus the weighted-average number of potential outstanding common shares. In periods where they are anti-dilutive, such amounts are excluded from the calculations of dilutive earnings per share. The following table reconciles the income (loss) and average share amounts used to compute both basic and diluted income (loss) per share: Schedule of Earning Per Share (Amounts in Thousands, Except for Per Share Amounts) 2022 2021 2022 2021 Three Months Ended Nine Months Ended September 30, September 30, (Unaudited) (Unaudited) (Amounts in Thousands, Except for Per Share Amounts) 2022 2021 2022 2021 Net income (loss) attributable to Perma-Fix Environmental Services, Inc., common stockholders: Income (loss) from continuing operations, net of taxes $ 824 1,381 (1,682 ) 3,464 Net loss attributable to non-controlling interest — (64 ) — (123 ) Income (loss) from continuing operations attributable to Perma-Fix Environmental Services, Inc. common stockholders $ 824 $ 1,445 $ (1,682 ) $ 3,587 Income (loss) from continuing operations attributable to Perma-Fix Environmental Services, Inc. common stockholders $ 824 $ 1,445 $ (1,682 ) $ 3,587 Loss from discontinuing operations attributable to Perma-Fix Environmental Services, Inc. common stockholders (160 ) (43 ) (442 ) (285 ) Net income (loss) attributable to Perma-Fix Environmental Services, Inc. common stockholders $ 664 $ 1,402 $ (2,124 ) $ 3,302 Basic income (loss) per share attributable to Perma-Fix Environmental Services, Inc. common stockholders $ .05 $ .11 $ (.16 ) $ .27 Diluted income (loss) per share attributable to Perma-Fix Environmental Services, Inc. common stockholders $ .05 $ .11 $ (.16 ) $ .27 Weighted average shares outstanding: Basic weighted average shares outstanding 13,297 12,198 13,265 12,181 Add: dilutive effect of stock options 131 183 — 206 Add: dilutive effect of warrant 19 25 — 29 Diluted weighted average shares outstanding 13,447 12,406 13,265 12,416 Potential shares excluded from above weighted average share calculations due to their anti-dilutive effect include: Stock options 499 30 405 30 Warrant — — — —

Long Term Debt

Long Term Debt	9 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
Long Term Debt	8. Long Term Debt Long-term debt consists of the following: Schedule of Long Term Debt (Amounts in Thousands) September 30, 2022 December 31, 2021 Revolving Credit May 15, 2024 . Effective interest rate for first nine month of 2022 was 0 (1) $ — $ — Revolving Credit May 15, 2024 . Effective interest rate for first nine month of 2022 was 0 (1) $ — $ — Term Loan May 15, 2024 was 4.8 (1) 642 (2) 954 (2) Capital Line May 15, 2024 was 5.3 (1) 480 — Notes Payable to 2023 and 2025, annual interest rate of 5.6 9.1 28 39 Total debt 1,150 993 Less current portion of long-term debt 469 393 Long-term debt $ 681 $ 600 (1) Our revolving credit facility is collateralized by our accounts receivable and our term loan and capital line are collateralized by our property, plant, and equipment. (2) Net of debt issuance costs of ($ 104,000 112,000 Revolving Credit, Term Loan and Capital Line Agreement The Company entered into a Second Amended and Restated Revolving Credit, Term Loan and Security Agreement, dated May 8, 2020 (“Loan Agreement”), with PNC National Association (“PNC”), acting as agent and lender. The Loan Agreement provided the Company with the following credit facility with a maturity date of March 15, 2024 18,000,000 1,742,000 35,547 1,000,000 524,000 8,700 On March 29, 2022, the Company entered into an amendment to its Amended Loan Agreement with its lender which provided, among other things, the following: ● waived the Company’s failure to meet the minimum quarterly fixed charge coverage ratio (“FCCR”) requirement for the fourth quarter of 2021; ● removes the quarterly FCCR testing requirement for the first quarter of 2022; ● reinstates the quarterly FCCR testing requirement starting for the second quarter of 2022 and revises the methodology to be used in calculating the FCCR for the quarters ending June 30, 2022, September 30, 2022, and December 31, 2022 (with no change to the minimum 1.15:1 ratio requirement for each quarter) ● requires maintenance of a minimum of $ 3,000,000 ● revises the annual rate used to calculate the Facility Fee (as defined in the Loan Agreement) on the revolving credit, with addition of the capital expenditure line, from 0.375 0.500 0.375 In connection with the amendment, the Company paid PNC a fee of $ 15,000 On August 2, 2022, the Company entered into an amendment to its Amended Loan Agreement with its lender which provided the following, among other things: ● waived the Company’s failure to meet the minimum quarterly FCCR requirement for the second quarter of 2022; ● removes the quarterly FCCR testing requirement for the third quarter of 2022; ● reinstates the quarterly FCCR testing requirement starting for the fourth quarter of 2022 and revises the methodology to be used in calculating the FCCR for the quarters ending December 31, 2022 and March 31, 2023 (with no change to the minimum 1.15:1 ratio requirement for each quarter) ● requires maintenance of a minimum of $ 3,000,000 In connection with the amendment, the Company paid PNC a fee of $ 15,000 The Company’s credit facility under its Amended Loan Agreement with PNC contains certain financial covenants, along with customary representations and warranties. A breach of any of these financial covenants, unless waived by PNC, could result in a default under our credit facility allowing our lender to immediately require the repayment of all outstanding debt under our credit facility and terminate all commitments to extend further credit. The Company was not required to perform testing of the FCCR requirement in the first and third quarters of 2022 pursuant to the March 29, 2022 and August 2, 2022 amendments, respectively, as discussed above. The Company failed to meet its FCCR requirement in the second quarter of 2022; however, this non-compliance was waived by the Company’s lender pursuant to the August 2, 2022 amendment as discussed above. Other than the FCCR covenant discussion above, the Company met all of its other financial covenant requirements in the first, second and third quarters of 2022. On August 29, 2022, the Company entered into an amendment to its Amended Loan Agreement with its lender which set forth certain revisions to the Amended Loan Agreement, with the amended terms set forth in a revised Loan Agreement. The new revisions to the Amended Loan Agreement (the “Revised Loan Agreement”), among other things, replace the LIBOR based interest rate benchmark with the SOFR and add certain additional anti-terrorism provisions to the covenants contained in the Amended Loan Agreement. As a result of this amendment, payment of annual rate of interest due on the revolving credit is at prime (6.25% at September 30, 2022) plus 2% or Term SOFR Rate (as defined in the Revised Loan Agreement) plus 3.00% plus an SOFR Adjustment applicable for an interest period selected by the Company and payment of annual rate of interest due on the term loan and the capital expenditure line is at prime plus 2.50% or Term SOFR Rate plus 3.50% plus an SOFR Adjustment applicable for an interest period selected by the Company. Pursuant to the Revised Loan Agreement, SOFR Adjustment rates of 0.10% and 0.15% are applicable for a one-month interest period and three-month period, respectively, that may be selected by the Company. After May 7, 2022, the Company may terminate its Revised Loan Agreement upon 90 days’ prior written notice upon payment in full of our obligations under the Revised Loan Agreement with no early termination fees. At September 30, 2022, the borrowing availability under the Company’s revolving credit was approximately $ 4,548,000 3,016,000

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	9. Commitments and Contingencies Hazardous Waste In connection with our waste management services, the Company processes hazardous, non-hazardous, low-level radioactive and mixed (containing both hazardous and low-level radioactive) waste, which we transport to our own, or other, facilities for destruction or disposal. As a result of disposing of hazardous substances, in the event any cleanup is required at the disposal site, the Company could be a potentially responsible party for the costs of the cleanup notwithstanding any absence of fault on our part. Legal Matters In the normal course of conducting our business, we may be involved in various litigation. We are not a party to any litigation or governmental proceeding which our management believes could result in any judgments or fines against us that could would have a material adverse effect on our financial position, liquidity or results of future operations. Tetra Tech EC, Inc. (“Tetra Tech”) During July 2020, Tetra Tech EC, Inc. (“Tetra Tech”) filed a complaint in the United States District Court for the Northern District of California (the “Court”) against CH2M Hill, Inc. (“CH2M”) and four subcontractors of CH2M, including the Company (“Defendants”). The complaint alleges various claims, including a claim for negligence, negligent misrepresentation, equitable indemnification and related business claims against all defendants related to alleged damages suffered by Tetra Tech in respect of certain draft reports prepared by defendants at the request of the U.S. Navy as part of an investigation and review of certain whistleblower complaints about Tetra Tech’s environmental restoration at the Hunter’s Point Naval Shipyard in San Francisco. CH2M was hired by the Navy in 2016 to review Tetra Tech’s work. CH2M subcontracted with environmental consulting and cleanup firms Battelle Memorial Institute, Cabrera Services, Inc., SC&A, Inc. and the Company to assist with the review, according to the complaint. Our insurance carrier is providing a defense on our behalf in connection with this lawsuit, subject to a $ 100,000 The majority of Tetra Tech’s claims have been dismissed by the Court. Remaining claims include: (1) Intentional Interference with Contractual Relations; and (2) Inducing a Breach of Contract. The Company continues to believe it does not have any liability to Tetra Tech. Perma-Fix Canada, Inc. (“PF Canada”) During the fourth quarter of 2021, PF Canada received a Notice of Termination (“NOT”) from Canadian Nuclear Laboratories, LTD. (“CNL”) on a Task Order Agreement (“TOA”) that PF Canada entered into with CNL in May 2019 for remediation work within Ontario, Canada (“Agreement”). The NOT was received after work under the TOA was substantially completed and work under the TOA has since been completed. CNL may terminate the TOA at any time for convenience. As of September 30, 2022, PF Canada has approximately $ 2,385,000 1,044,000 1,900,000 Insurance The Company has a 25 28,177,000 21,175,000 11,540,000 11,471,000 2,069,000 2,000,000 29,000 69,000 2,000 23,000 100 Letter of Credits and Bonding Requirements From time to time, the Company is required to post standby letters of credit and various bonds to support contractual obligations to customers and other obligations, including facility closures. At September 30, 2022, the total amount of standby letters of credit outstanding was approximately $ 3,016,000 59,322,000

Discontinued Operations

Discontinued Operations	9 Months Ended
	Sep. 30, 2022
Discontinued Operations and Disposal Groups [Abstract]
Discontinued Operations	10. Discontinued Operations The Company’s discontinued operations consist of all our subsidiaries included in our Industrial Segment which encompasses subsidiaries divested in 2011 and prior and three previously closed locations. The Company’s discontinued operations had net losses of $ 160,000 43,000 46,000 98,000 442,000 285,000 127,000 98,000 The following table presents the major class of assets of discontinued operations as of September 30, 2022 and December 31, 2021. No assets and liabilities were held for sale at each of the periods noted. Schedule of Disposal Groups, Including Discontinued Operation Balance Sheet September 30, December 31, (Amounts in Thousands) 2022 2021 Current assets Other assets $ 17 $ 15 Total current assets 17 15 Long-term assets Property, plant and equipment, net (1) 81 81 Total long-term assets 81 81 Total assets $ 98 $ 96 Current liabilities Accounts payable $ 23 $ 3 Accrued expenses and other liabilities 153 154 Environmental liabilities 751 349 Total current liabilities 927 506 Long-term liabilities Closure liabilities 157 150 Environmental liabilities 110 527 Total long-term liabilities 267 677 Total liabilities $ 1,194 $ 1,183 (1) net of accumulated depreciation of $ 10,000

Operating Segments

Operating Segments	9 Months Ended
	Sep. 30, 2022
Segment Reporting [Abstract]
Operating Segments	11. Operating Segments In accordance with ASC 280, “Segment Reporting”, the Company defines an operating segment as a business activity: (1) from which we may earn revenue and incur expenses; (2) whose operating results are regularly reviewed by the chief operating decision maker (“CODM”) to make decisions about resources to be allocated to the segment and assess its performance; and (3) for which discrete financial information is available. Our reporting segments are defined as below: TREATMENT SEGMENT, which includes: - nuclear, low-level radioactive, mixed waste (containing both hazardous and low-level radioactive constituents), hazardous and non-hazardous waste treatment, processing and disposal services primarily through four uniquely licensed and permitted treatment and storage facilities; and - R&D activities to identify, develop and implement innovative waste processing techniques for problematic waste streams. SERVICES SEGMENT, which includes: - Technical services, which include: ○ professional radiological measurement and site survey of large government and commercial installations using advanced methods, technology and engineering; ○ integrated Occupational Safety and Health services including industrial hygiene (“IH”) assessments; hazardous materials surveys, e.g., exposure monitoring; lead and asbestos management/abatement oversight; indoor air quality evaluations; health risk and exposure assessments; health & safety plan/program development, compliance auditing and training services; and Occupational Safety and Health Administration (“OSHA”) citation assistance; ○ global technical services providing consulting, engineering, project management, waste management, environmental, and decontamination and decommissioning field, technical, and management personnel and services to commercial and government customers; and ○ on-site waste management services to commercial and governmental customers. - Nuclear services, which include: ○ technology-based services including engineering, decontamination and decommissioning (“D&D”), specialty services and construction, logistics, transportation, processing and disposal; ○ remediation of nuclear licensed and federal facilities and the remediation cleanup of nuclear legacy sites. Such services capability includes: project investigation; radiological engineering; partial and total plant D&D; facility decontamination, dismantling, demolition, and planning; site restoration; logistics; transportation; and emergency response; and - A company owned equipment calibration and maintenance laboratory that services, maintains, calibrates, and sources (i.e., rental) health physics, IH and customized nuclear, environmental, and occupational safety and health (“NEOSH”) instrumentation. The Company’s segment also included the Medical Segment in 2021. As previously discussed, the Company made the strategic decision to cease all R&D activities under the Medical Segment and sold 100 Our reporting segments exclude our corporate headquarters and our discontinued operations (see “Note 10 – Discontinued Operations”) which do not generate revenues. The table below presents certain financial information of our operating segments for the three and nine months ended September 30, 2022 and 2021 (in thousands). Segment Reporting for the Quarter Ended September 30, 2022 Schedule of Segment Reporting Information Treatment Services Segments Total Corporate (1) Consolidated Total Revenue from external customers $ 8,877 $ 9,595 $ 18,472 $ — $ 18,472 Intercompany revenues 28 16 44 — — Gross profit 1,967 1,103 3,070 — 3,070 Research and development 55 — 55 14 69 Interest income — — — 29 29 Interest expense (20 ) (2 ) (22 ) (25 ) (47 ) Interest expense-financing fees — — — (16 ) (16 ) Depreciation and amortization 387 87 474 23 497 Segment income (loss) before income taxes 1,792 725 2,517 (1,514 ) 1,003 (2) Income tax expense 164 15 179 — 179 Segment income (loss) 1,628 710 2,338 (1,514 ) 824 Expenditures for segment assets 149 39 188 1 189 (3) Segment Reporting for the Nine Months Ended September 30, 2022 Treatment Services Segments Total Corporate (1) Consolidated Total Revenue from external customers $ 24,749 $ 29,093 $ 53,842 $ — $ 53,842 Intercompany revenues 28 43 71 — — Gross profit 4,168 3,422 7,590 — 7,590 Research and development 179 23 202 43 245 Interest income — — — 69 69 Interest expense (53 ) — (53 ) (70 ) (123 ) Interest expense-financing fees — — — (44 ) (44 ) Depreciation and amortization 1,139 244 1,383 50 1,433 Segment income (loss) before income taxes 1,675 1,524 3,199 (5,028 ) (1,829 ) (2) Income tax benefit (91 ) (56 ) (147 ) — (147 ) Segment income (loss) 1,766 1,580 3,346 (5,028 ) (1,682 ) Expenditures for segment assets 819 127 946 1 947 (3) Segment Reporting for the Quarter Ended September 30, 2021 Treatment Services Medical Segments Total Corporate (1) Consolidated Total Revenue from external customers $ 8,893 $ 6,904 — $ 15,797 $ — $ 15,797 Intercompany revenues 220 5 — 225 — — Gross profit (negative gross profit) 2,487 (263 ) — 2,224 — 2,224 Research and development 52 18 162 232 11 243 Interest income — — — — 2 2 Interest expense (51 ) (1 ) — (52 ) (25 ) (77 ) Interest expense-financing fees — — — — (11 ) (11 ) Depreciation and amortization 319 85 — 404 5 409 Segment income (loss) before income taxes 1,317 (984 ) (162 ) 171 (1,626 ) (1,455 ) Income tax expense (benefit) 1 — — 1 (2,837 ) (2,836 ) (4) Segment income (loss) 1,316 (984 ) (162 ) 170 1,211 1,381 Expenditures for segment assets 482 — — 482 — 482 (6) Segment Reporting for the Nine Months Ended September 30, 2021 Treatment Services Medical Segments Total Corporate (1) Consolidated Total Revenue from external customers $ 24,094 $ 30,981 — $ 55,075 $ — $ 55,075 Intercompany revenues 1,199 44 — 1,243 — — Gross profit 4,845 701 — 5,546 — 5,546 Research and development 142 50 311 503 35 538 Interest income — — — — 23 23 Interest expense (88 ) (9 ) — (97 ) (112 ) (209 ) Interest expense-financing fees — — — — (28 ) (28 ) Depreciation and amortization 939 255 — 1,194 14 1,208 Segment income (loss) before income taxes 1,669 (1,721 ) (311 ) (363 ) 987 (5) 624 Income tax (benefit) expense (13 ) 10 — (3 ) (2,837 ) (2,840 ) (4) Segment income (loss) 1,682 (1,731 ) (311 ) (360 ) 3,824 3,464 Expenditures for segment assets 1,109 14 — 1,123 9 1,132 (6) (1) Amounts reflect the activity for corporate headquarters not included in the segment information. (2) Includes approximately $ 1,975,000 (3) Net of financed amount of $ 0 114,000 (4) Includes tax benefit recorded in amount of approximately $ 2,351,000 (5) Includes approximately $ 5,381,000 (6) Net of financed amount of $ 271,000 348,000

Asset Retirement Obligations (_

Asset Retirement Obligations (“ARO”) and Accrued Closure Costs	9 Months Ended
	Sep. 30, 2022
Asset Retirement Obligations Aro And Accrued Closure Costs
Asset Retirement Obligations (“ARO”) and Accrued Closure Costs	12. Asset Retirement Obligations (“ARO”) and Accrued Closure Costs Accrued closure costs represent our estimated environmental liability to clean up our fixed-based regulated facilities as required by our permits, in the event of closure. During the nine months ended September 30, 2022, the Company recorded a total of $ 465,000 662,000

Employee Retention Credit (_ERC

Employee Retention Credit (“ERC”)	9 Months Ended
	Sep. 30, 2022
Employee Retention Credit
Employee Retention Credit (“ERC”)	13. Employee Retention Credit (“ERC”) The Coronavirus Aid, Relief and Economic Securities Act (“CARES Act”), which was enacted on March 27, 2020, provides an Employee Retention Credit (“ERC”) for qualifying businesses keeping employees on their payroll during the COVID-19 pandemic. The ERC was subsequently amended by the Taxpayer Certainty and Disaster Tax Relief Act of 2020, the Consolidated Appropriation Act of 2021, and the American Rescue Plan Act of 2021, all of which amended and extended the ERC availability and guidelines under the CARES Act. Following these amendments, the Company determined that it was eligible for the ERC, and as a result of the foregoing legislations, is eligible to claim a refundable tax credit against the Company’s share of certain payroll taxes equal to 70 10,000 7,000 During the third quarter of 2022, the Company determined it was eligible for the ERC and amended its third quarter 2021 employer payroll tax filings claiming a refund from the U.S. Treasury in the amount of approximately $ 1,975,000

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2022
Income Tax Disclosure [Abstract]
Income Taxes	14. Income Taxes The Company had income tax expense of $ 179,000 2,836,000 147,000 2,840,000 17.8 194.9 8.0 (455.1%)

Variable Interest Entities (_VI

Variable Interest Entities (“VIE”)	9 Months Ended
	Sep. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Variable Interest Entities (“VIE”)	15. Variable Interest Entities (“VIE”) The Company and Engineering/Remediation Resources Group, Inc. (“ERRG”) previously entered into an unpopulated joint venture agreement for project work bids within the Company’s Services Segment with the joint venture doing business as Perma-Fix ERRG, a general partnership. The Company has a 51 49 The Company determines whether joint ventures in which it has invested meet the criteria of a VIE at the start of each new venture and when a reconsideration event has occurred. A VIE is a legal entity that satisfies any of the following characteristics: (a) the legal entity does not have sufficient equity investment at risk; (b) the equity investors at risk as a group, lack the characteristics of a controlling financial interest; or (c) the legal entity is structured with disproportionate voting rights. The Company consolidates a VIE if it is determined to be the primary beneficiary of the VIE. The primary beneficiary has both the power to direct the activities of the VIE that most significantly impact the entity’s economic performance and the obligation to absorb losses or the right to receive benefits from the VIE that could potentially be significant to the VIE. Based on the Company’s evaluation of Perma-Fix ERRG and related agreements with Perma-Fix ERRG, the Company determined that Perma-Fix ERRG continues to be a VIE in which the Company is the primary beneficiary. At September 30, 2022, Perma-Fix ERRG had total assets of $ 91,000 91,000

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2022
Subsequent Events [Abstract]
Subsequent Events	16. Subsequent Events Management evaluated events occurring subsequent to September 30, 2022 through November 3, 2022, the date these consolidated financial statements were available for issuance, and determined that no material recognizable subsequent events occurred.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Recently Adopted Accounting Standards	Recently Adopted Accounting Standards In May 2021, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2021-04, “Earnings Per Share (Topic 206), Debt-Modifications and Extinguishments (Subtopic 470-50), Compensation-Stock Compensation (Topic 718), and Derivatives and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40): Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options (a consensus of the FASB Emerging Issues Task Force).” ASU 2021-04 addresses issuer’s accounting for certain modifications or exchanges of freestanding equity-classified written call options. This ASU is effective for all entities, for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. Early adoption is permitted. The adoption of this ASU by the Company effective January 1, 2022 did not have a material impact on its financial statements. In March 2020, the FASB issued ASU 2020-04, “Reference Rate Reform (Topic 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting,” which provides optional expedients and exceptions for applying U.S. GAAP to contracts, hedging relationships and other transactions affected by the discontinuation of the London Interbank Offered Rate (“LIBOR”) or by another reference rate expected to be discontinued because of reference rate reform. The guidance was effective beginning March 12, 2020 and can be applied prospectively through December 31, 2022. In January 2021, the FASB issued ASU No. 2021-01, “Reference Rate Reform (Topic 848): Scope,” which clarified the scope and application of the original guidance. The Company has determined that only its obligations under its credit facility are impacted by these ASUs at this time. During the third quarter of 2022, the Company entered into an amendment dated August 29, 2022 to its loan agreement which replaced the LIBOR option with the Secured Overnight Finance Rate (“SOFR”) option under its credit facility. The adoption of these ASUs by the Company during the third quarter of 2022 did not have a material impact to its financial statements (see “Note 8 – Long Term Debt” for a discuss of the Company’s credit facility and the amendment dated August 29, 2022).
Recently Issued Accounting Standards – Not Yet Adopted	Recently Issued Accounting Standards – Not Yet Adopted In June 2016, the FASB issued ASU No. 2016-13, “Credit Losses (Topic 326) - Measurement of Credit Losses on Financial Instruments,” and various subsequent amendments to the initial guidance (collectively, “Topic 326”). Topic 326 introduces an approach, based on expected losses, to estimate credit losses on certain types of financial instruments and modifies the impairment model for available-for-sale debt securities. The new approach to estimating credit losses (referred to as the current expected credit losses model) applies to most financial assets measured at amortized cost and certain other instruments, including trade and other receivables and loans. Entities are required to apply the standard’s provisions as a cumulative-effect adjustment to retained earnings as of the beginning of the first reporting period in which the guidance is adopted. In November 2019, FASB issued ASU 2019-10, “Financial Instruments – Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842),” which defers the effective date of ASU 2016-13 for public companies that are considered smaller reporting companies (“SRC”) as defined by the Commission to fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. These ASUs are effective January 1, 2023 for the Company as an SRC. Under new guidance issued by the Commission in March 2020, the Company continued to qualify as a SRC but became an accelerated filer for its 2021 Form 10-K and its 2022 quarterly 10-Q filings. The Company will remain a SRC but will become a non-accelerated filer for its 2022 Form 10-K and subsequent filings. The Company is currently evaluating the impact of these ASU on its consolidated financial statements; however, based on historical credit losses and as a significant amount of the Company’s receivables are generated from government entities, the Company does not expect the adoption of these ASUs to have a material impact to the Company’s financial statements. In August 2020, the FASB issued ASU No. 2020-06, “Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity.” ASU 2020-06 simplifies the accounting for convertible instruments by removing major separation models and removing certain settlement condition qualifiers for the derivatives scope exception for contracts in an entity’s own equity, and simplifies the related diluted net income per share calculation for both Subtopics. ASU 2020-06 is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2023, for the Company as an SRC. Early adoption is permitted, but no earlier than fiscal years beginning after December 15, 2020, including interim periods within those fiscal years. The Company is currently evaluating the impact of this ASU on its consolidated financial statements and disclosures.

Revenue (Tables)

Revenue (Tables)	9 Months Ended
	Sep. 30, 2022
Revenue from Contract with Customer [Abstract]
Schedule of Disaggregation of Revenue	Schedule of Disaggregation of Revenue Revenue by Contract Type (In thousands) Three Months Ended Three Months Ended September 30, 2022 September 30, 2021 Treatment Services Total Treatment Services Total Fixed price $ 8,877 $ 6,892 $ 15,769 $ 8,893 $ 3,031 $ 11,924 Time and materials — 2,703 2,703 — 3,873 3,873 Total $ 8,877 $ 9,595 $ 18,472 $ 8,893 $ 6,904 $ 15,797 Revenue by Contract Type (In thousands) Nine Months Ended Nine Months Ended September 30, 2022 September 30, 2021 Treatment Services Total Treatment Services Total Fixed price $ 24,749 $ 20,569 $ 45,318 $ 24,094 $ 7,094 $ 31,188 Time and materials — 8,524 8,524 — 23,887 23,887 Total $ 24,749 $ 29,093 $ 53,842 $ 24,094 $ 30,981 $ 55,075 Revenue by generator (In thousands) Three Months Ended Three Months Ended September 30, 2022 September 30, 2021 Treatment Services Total Treatment Services Total Domestic government $ 5,728 $ 9,264 $ 14,992 $ 6,725 $ 4,552 $ 11,277 Domestic commercial 2,806 313 3,119 1,956 399 2,355 Foreign government 287 — 287 36 1,931 1,967 Foreign commercial 56 18 74 176 22 198 Total $ 8,877 $ 9,595 $ 18,472 $ 8,893 $ 6,904 $ 15,797 Revenue by generator (In thousands) Nine Months Ended Nine Months Ended September 30, 2022 September 30, 2021 Treatment Services Total Treatment Services Total Domestic government $ 17,786 $ 28,158 $ 45,944 $ 16,962 $ 24,172 $ 41,134 Domestic commercial 6,045 859 6,904 6,284 1,185 7,469 Foreign government 532 12 544 577 5,556 6,133 Foreign commercial 386 64 450 271 68 339 Total $ 24,749 $ 29,093 $ 53,842 $ 24,094 $ 30,981 $ 55,075
Schedule of Contract Liabilities	The Company’s contract liabilities consist of deferred revenues which represent advance payment from customers in advance of the completion of our performance obligation. The following table represents changes in our contract liabilities balances: Schedule of Contract Liabilities Year-to-date Year-to-date (In thousands) September 30, 2022 December 31, 2021 Change ($) Change (%) Contract liabilities Deferred revenue $ 3,145 $ 5,580 $ (2,435 ) (43.6 )%

Leases (Tables)

Leases (Tables)	9 Months Ended
	Sep. 30, 2022
Leases
Schedule of Components of Lease Cost	The components of lease cost for the Company’s leases for the three and nine months ended September 30, 2022 and 2021 were as follows (in thousands): Schedule of Components of Lease Cost 2022 2021 2022 2021 Three Months Ended Nine Months Ended September 30, September 30, 2022 2021 2022 2021 Operating Leases: Lease cost $ 157 $ 115 $ 471 $ 341 Finance Leases: Amortization of ROU assets 42 53 133 170 Interest on lease liability 9 50 30 85 Finance Leases 51 103 163 255 Short-term lease rent expense — 4 7 10 Total lease cost $ 208 $ 222 $ 641 $ 606
Schedule of Weighted Average Lease	The weighted average remaining lease term and the weighted average discount rate for operating and finance leases at September 30, 2022 were: Schedule of Weighted Average Lease Operating Leases Finance Leases Weighted average remaining lease terms (years) 6.4 3.4 Weighted average discount rate 7.8 % 5.3 %
Schedule of Operating and Finance Lease Liability Maturity	The following table reconciles the undiscounted cash flows for the operating and finance leases at September 30, 2022 to the operating and finance lease liabilities recorded on the balance sheet (in thousands): Schedule of Operating and Finance Lease Liability Maturity Operating Leases Finance Leases 2022 (Remaining ) $ 144 $ 47 2023 556 174 2024 416 170 2025 324 147 2026 301 18 2027 and thereafter 942 — Total undiscounted lease payments 2,683 556 Less: Imputed interest (579 ) (45 ) Present value of lease payments $ 2,104 $ 511 Current portion of operating lease obligations $ 431 $ — Long-term operating lease obligations, less current portion $ 1,673 $ — Current portion of finance lease obligations $ — $ 154 Long-term finance lease obligations, less current portion $ — $ 357
Schedule of Supplemental Cash Flow and Other Information Related to Leases	Supplemental cash flow and other information related to our leases were as follows for the three and nine months ended September 30, 2022 and 2021 (in thousands): Schedule of Supplemental Cash Flow and Other Information Related to Leases 2022 2021 2022 2021 Three Months Ended Nine Months Ended September 30, September 30, 2022 2021 2022 2021 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flow used in operating leases $ 144 $ 103 $ 430 $ 307 Operating cash flow used in finance leases $ 9 $ 50 $ 30 $ 85 Financing cash flow used in finance leases $ 103 $ 76 $ 821 $ 281 ROU assets obtained in exchange for lease obligations for: Finance liabilities $ — $ 323 $ 147 $ 323 Operating liabilities $ — 184 $ — $ 350 Reduction to ROU assets resulting from reassessment for: Finance liabilities $ — $ (364 ) $ — $ (364 )

Intangible Assets (Tables)

Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Definite Lived Intangible Assets	The following table summarizes information relating to the Company’s definite-lived intangible assets: Schedule of Definite Lived Intangible Assets Weighted Average September 30, 2022 December 31, 2021 Amortization Period Gross Carrying Accumulated Net Carrying Gross Carrying Accumulated Net Carrying (Years) Amount Amortization Amount Amount Amortization Amount Other Intangibles (amount in thousands) Patent 8.6 $ 744 $ (369 ) $ 375 $ 787 $ (351 ) $ 436 Software 3 636 (453 ) 183 592 (415 ) 177 Customer relationships 10 3,370 (3,209 ) 161 3,370 (3,089 ) 281 Total - $ 4,750 $ (4,031 ) $ 719 $ 4,749 $ (3,855 ) $ 894
Schedule of Finite Lived Intangible Assets, Future Amortization Expense	The following table summarizes the expected amortization over the next five years for our definite-lived intangible assets: Schedule of Finite Lived Intangible Assets, Future Amortization Expense Amount Year (In thousands) 2022(Remaining) $ 57 2023 187 2024 61 2025 11 2026 11

Capital Stock, Stock Plans an_2

Capital Stock, Stock Plans and Stock-Based Compensation (Tables)	9 Months Ended
	Sep. 30, 2022
Share-Based Payment Arrangement [Abstract]
Schedule of Stock Options Valuation Assumptions	Schedule of Stock Options Valuation Assumptions Outside Director Stock Option Granted Employee Stock Option Granted Nine Months Ended September 30, 2022 Weighted-average fair value per share $ 3.61 $ 2.71 Risk-free interest rate (1) 2.91 % 3.00 % Expected volatility of stock (2) 55.04 % 55.72 % Dividend yield None None Expected option life (3) 10.0 5.0 (1) The risk-free interest rate is based on the U.S. Treasury yield in effect at the grant date over the expected term of the option. (2) The expected volatility is based on historical volatility from our traded Common Stock over the expected term of the option. (3) The expected option life is based on historical exercises and post-vesting data.
Schedule of Share-based Compensation, Allocation of Recognized Period Costs	The following table summarizes stock-based compensation recognized for the three and nine months ended September 30, 2022 and 2021 for our employee and director stock options. Schedule of Share-based Compensation, Allocation of Recognized Period Costs 2022 2021 2022 2021 Three Months Ended Nine Months Ended Stock Options September 30, September 30, 2022 2021 2022 2021 Employee Stock Options $ 76,000 $ 34,000 $ 248,000 $ 100,000 Director Stock Options 29,000 28,000 62,000 49,000 Total $ 105,000 $ 62,000 $ 310,000 $ 149,000
Schedule of Stock Options Roll Forward	The summary of the Company’s total stock option plans as of September 30, 2022 and September 30, 2021, and changes during the periods then ended, are presented below. The Company’s plans consist/consisted of the 2010 Stock Option Plan, the 2017 Plan and the 2003 Plan: Schedule of Stock Options Roll Forward Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term (years) Aggregate Intrinsic Value (3) Options outstanding January 1, 2022 1,019,400 $ 4.91 - Granted 94,000 $ 5.20 Exercised (52,400 ) $ 4.04 $ 97,856 Forfeited/expired (9,600 ) $ 5.50 Options outstanding end of period (1) 1,051,400 $ 4.98 4.0 $ 492,939 Options exercisable at September 30, 2022 (1) 453,900 $ 3.93 2.4 $ 354,709 Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term (years) Aggregate Intrinsic Value (3) Options outstanding January 1, 2021 658,400 $ 3.87 - Granted 76,000 $ 6.05 Exercised (500 ) $ 3.15 $ 2,175 Forfeited/expired (19,500 ) $ 6.75 Options outstanding end of period (1) 714,400 $ 4.02 3.6 $ 1,888,695 Options exercisable at September 30, 2021 (2) 416,400 $ 3.91 2.9 $ 1,146,320 (1) Options with exercise prices ranging from $ 2.79 7.50 (2) Options with exercise prices ranging from $ 2.79 7.29 (3) The intrinsic value of a stock option is the amount by which the market value of the underlying stock exceeds the exercise price.

Income (Loss) Per Share (Tables

Income (Loss) Per Share (Tables)	9 Months Ended
	Sep. 30, 2022
Earnings Per Share [Abstract]
Schedule of Earning Per Share	Basic income (loss) per share is calculated based on the weighted-average number of outstanding common shares during the applicable period. Diluted income (loss) per share is based on the weighted-average number of outstanding common shares plus the weighted-average number of potential outstanding common shares. In periods where they are anti-dilutive, such amounts are excluded from the calculations of dilutive earnings per share. The following table reconciles the income (loss) and average share amounts used to compute both basic and diluted income (loss) per share: Schedule of Earning Per Share (Amounts in Thousands, Except for Per Share Amounts) 2022 2021 2022 2021 Three Months Ended Nine Months Ended September 30, September 30, (Unaudited) (Unaudited) (Amounts in Thousands, Except for Per Share Amounts) 2022 2021 2022 2021 Net income (loss) attributable to Perma-Fix Environmental Services, Inc., common stockholders: Income (loss) from continuing operations, net of taxes $ 824 1,381 (1,682 ) 3,464 Net loss attributable to non-controlling interest — (64 ) — (123 ) Income (loss) from continuing operations attributable to Perma-Fix Environmental Services, Inc. common stockholders $ 824 $ 1,445 $ (1,682 ) $ 3,587 Income (loss) from continuing operations attributable to Perma-Fix Environmental Services, Inc. common stockholders $ 824 $ 1,445 $ (1,682 ) $ 3,587 Loss from discontinuing operations attributable to Perma-Fix Environmental Services, Inc. common stockholders (160 ) (43 ) (442 ) (285 ) Net income (loss) attributable to Perma-Fix Environmental Services, Inc. common stockholders $ 664 $ 1,402 $ (2,124 ) $ 3,302 Basic income (loss) per share attributable to Perma-Fix Environmental Services, Inc. common stockholders $ .05 $ .11 $ (.16 ) $ .27 Diluted income (loss) per share attributable to Perma-Fix Environmental Services, Inc. common stockholders $ .05 $ .11 $ (.16 ) $ .27 Weighted average shares outstanding: Basic weighted average shares outstanding 13,297 12,198 13,265 12,181 Add: dilutive effect of stock options 131 183 — 206 Add: dilutive effect of warrant 19 25 — 29 Diluted weighted average shares outstanding 13,447 12,406 13,265 12,416 Potential shares excluded from above weighted average share calculations due to their anti-dilutive effect include: Stock options 499 30 405 30 Warrant — — — —

Long Term Debt (Tables)

Long Term Debt (Tables)	9 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
Schedule of Long Term Debt	Long-term debt consists of the following: Schedule of Long Term Debt (Amounts in Thousands) September 30, 2022 December 31, 2021 Revolving Credit May 15, 2024 . Effective interest rate for first nine month of 2022 was 0 (1) $ — $ — Revolving Credit May 15, 2024 . Effective interest rate for first nine month of 2022 was 0 (1) $ — $ — Term Loan May 15, 2024 was 4.8 (1) 642 (2) 954 (2) Capital Line May 15, 2024 was 5.3 (1) 480 — Notes Payable to 2023 and 2025, annual interest rate of 5.6 9.1 28 39 Total debt 1,150 993 Less current portion of long-term debt 469 393 Long-term debt $ 681 $ 600 (1) Our revolving credit facility is collateralized by our accounts receivable and our term loan and capital line are collateralized by our property, plant, and equipment. (2) Net of debt issuance costs of ($ 104,000 112,000

Discontinued Operations (Tables

Discontinued Operations (Tables)	9 Months Ended
	Sep. 30, 2022
Discontinued Operations and Disposal Groups [Abstract]
Schedule of Disposal Groups, Including Discontinued Operation Balance Sheet	The following table presents the major class of assets of discontinued operations as of September 30, 2022 and December 31, 2021. No assets and liabilities were held for sale at each of the periods noted. Schedule of Disposal Groups, Including Discontinued Operation Balance Sheet September 30, December 31, (Amounts in Thousands) 2022 2021 Current assets Other assets $ 17 $ 15 Total current assets 17 15 Long-term assets Property, plant and equipment, net (1) 81 81 Total long-term assets 81 81 Total assets $ 98 $ 96 Current liabilities Accounts payable $ 23 $ 3 Accrued expenses and other liabilities 153 154 Environmental liabilities 751 349 Total current liabilities 927 506 Long-term liabilities Closure liabilities 157 150 Environmental liabilities 110 527 Total long-term liabilities 267 677 Total liabilities $ 1,194 $ 1,183 (1) net of accumulated depreciation of $ 10,000

Operating Segments (Tables)

Operating Segments (Tables)	9 Months Ended
	Sep. 30, 2022
Segment Reporting [Abstract]
Schedule of Segment Reporting Information	The table below presents certain financial information of our operating segments for the three and nine months ended September 30, 2022 and 2021 (in thousands). Segment Reporting for the Quarter Ended September 30, 2022 Schedule of Segment Reporting Information Treatment Services Segments Total Corporate (1) Consolidated Total Revenue from external customers $ 8,877 $ 9,595 $ 18,472 $ — $ 18,472 Intercompany revenues 28 16 44 — — Gross profit 1,967 1,103 3,070 — 3,070 Research and development 55 — 55 14 69 Interest income — — — 29 29 Interest expense (20 ) (2 ) (22 ) (25 ) (47 ) Interest expense-financing fees — — — (16 ) (16 ) Depreciation and amortization 387 87 474 23 497 Segment income (loss) before income taxes 1,792 725 2,517 (1,514 ) 1,003 (2) Income tax expense 164 15 179 — 179 Segment income (loss) 1,628 710 2,338 (1,514 ) 824 Expenditures for segment assets 149 39 188 1 189 (3) Segment Reporting for the Nine Months Ended September 30, 2022 Treatment Services Segments Total Corporate (1) Consolidated Total Revenue from external customers $ 24,749 $ 29,093 $ 53,842 $ — $ 53,842 Intercompany revenues 28 43 71 — — Gross profit 4,168 3,422 7,590 — 7,590 Research and development 179 23 202 43 245 Interest income — — — 69 69 Interest expense (53 ) — (53 ) (70 ) (123 ) Interest expense-financing fees — — — (44 ) (44 ) Depreciation and amortization 1,139 244 1,383 50 1,433 Segment income (loss) before income taxes 1,675 1,524 3,199 (5,028 ) (1,829 ) (2) Income tax benefit (91 ) (56 ) (147 ) — (147 ) Segment income (loss) 1,766 1,580 3,346 (5,028 ) (1,682 ) Expenditures for segment assets 819 127 946 1 947 (3) Segment Reporting for the Quarter Ended September 30, 2021 Treatment Services Medical Segments Total Corporate (1) Consolidated Total Revenue from external customers $ 8,893 $ 6,904 — $ 15,797 $ — $ 15,797 Intercompany revenues 220 5 — 225 — — Gross profit (negative gross profit) 2,487 (263 ) — 2,224 — 2,224 Research and development 52 18 162 232 11 243 Interest income — — — — 2 2 Interest expense (51 ) (1 ) — (52 ) (25 ) (77 ) Interest expense-financing fees — — — — (11 ) (11 ) Depreciation and amortization 319 85 — 404 5 409 Segment income (loss) before income taxes 1,317 (984 ) (162 ) 171 (1,626 ) (1,455 ) Income tax expense (benefit) 1 — — 1 (2,837 ) (2,836 ) (4) Segment income (loss) 1,316 (984 ) (162 ) 170 1,211 1,381 Expenditures for segment assets 482 — — 482 — 482 (6) Segment Reporting for the Nine Months Ended September 30, 2021 Treatment Services Medical Segments Total Corporate (1) Consolidated Total Revenue from external customers $ 24,094 $ 30,981 — $ 55,075 $ — $ 55,075 Intercompany revenues 1,199 44 — 1,243 — — Gross profit 4,845 701 — 5,546 — 5,546 Research and development 142 50 311 503 35 538 Interest income — — — — 23 23 Interest expense (88 ) (9 ) — (97 ) (112 ) (209 ) Interest expense-financing fees — — — — (28 ) (28 ) Depreciation and amortization 939 255 — 1,194 14 1,208 Segment income (loss) before income taxes 1,669 (1,721 ) (311 ) (363 ) 987 (5) 624 Income tax (benefit) expense (13 ) 10 — (3 ) (2,837 ) (2,840 ) (4) Segment income (loss) 1,682 (1,731 ) (311 ) (360 ) 3,824 3,464 Expenditures for segment assets 1,109 14 — 1,123 9 1,132 (6) (1) Amounts reflect the activity for corporate headquarters not included in the segment information. (2) Includes approximately $ 1,975,000 (3) Net of financed amount of $ 0 114,000 (4) Includes tax benefit recorded in amount of approximately $ 2,351,000 (5) Includes approximately $ 5,381,000 (6) Net of financed amount of $ 271,000 348,000

Basis of Presentation (Details

Basis of Presentation (Details Narrative)	12 Months Ended
	Dec. 31, 2021
PFM Poland [Member]
Sale of interest in subsidiaries	100%

Schedule of Disaggregation of R

Schedule of Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Disaggregation of Revenue [Line Items]
Net revenues	$ 18,472	$ 15,797	$ 53,842	$ 55,075
Domestic Government [Member]
Disaggregation of Revenue [Line Items]
Net revenues	14,992	11,277	45,944	41,134
Domestic Commercial [Member]
Disaggregation of Revenue [Line Items]
Net revenues	3,119	2,355	6,904	7,469
Foreign Government [Member]
Disaggregation of Revenue [Line Items]
Net revenues	287	1,967	544	6,133
Foreign Commercial [Member]
Disaggregation of Revenue [Line Items]
Net revenues	74	198	450	339
Treatment [Member]
Disaggregation of Revenue [Line Items]
Net revenues	8,877	8,893	24,749	24,094
Treatment [Member] | Domestic Government [Member]
Disaggregation of Revenue [Line Items]
Net revenues	5,728	6,725	17,786	16,962
Treatment [Member] | Domestic Commercial [Member]
Disaggregation of Revenue [Line Items]
Net revenues	2,806	1,956	6,045	6,284
Treatment [Member] | Foreign Government [Member]
Disaggregation of Revenue [Line Items]
Net revenues	287	36	532	577
Treatment [Member] | Foreign Commercial [Member]
Disaggregation of Revenue [Line Items]
Net revenues	56	176	386	271
Services [Member]
Disaggregation of Revenue [Line Items]
Net revenues	9,595	6,904	29,093	30,981
Services [Member] | Domestic Government [Member]
Disaggregation of Revenue [Line Items]
Net revenues	9,264	4,552	28,158	24,172
Services [Member] | Domestic Commercial [Member]
Disaggregation of Revenue [Line Items]
Net revenues	313	399	859	1,185
Services [Member] | Foreign Government [Member]
Disaggregation of Revenue [Line Items]
Net revenues		1,931	12	5,556
Services [Member] | Foreign Commercial [Member]
Disaggregation of Revenue [Line Items]
Net revenues	18	22	64	68
Fixed Price [Member]
Disaggregation of Revenue [Line Items]
Net revenues	15,769	11,924	45,318	31,188
Fixed Price [Member] | Treatment [Member]
Disaggregation of Revenue [Line Items]
Net revenues	8,877	8,893	24,749	24,094
Fixed Price [Member] | Services [Member]
Disaggregation of Revenue [Line Items]
Net revenues	6,892	3,031	20,569	7,094
Time and Materials [Member]
Disaggregation of Revenue [Line Items]
Net revenues	2,703	3,873	8,524	23,887
Time and Materials [Member] | Treatment [Member]
Disaggregation of Revenue [Line Items]
Net revenues
Time and Materials [Member] | Services [Member]
Disaggregation of Revenue [Line Items]
Net revenues	$ 2,703	$ 3,873	$ 8,524	$ 23,887

Schedule of Contract Liabilitie

Schedule of Contract Liabilities (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Deferred revenue	$ 3,145	$ 5,580
Year-to-date Change [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Changes in deferred revenue	$ (2,435)
Changes in deferred revenue, percentage	(43.60%)

Revenue (Details Narrative)

Revenue (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Disaggregation of Revenue [Line Items]
Revenue recognized	$ 494,000	$ 561,000	$ 6,138,000	$ 6,635,000
Revenue information related to variable consideration constraint			The Company’s revenue for the three months ended September 30, 2022 included approximately $384,000 recognized within the Company’s Treatment Segment and $148,000 recognized within the Company’s Services Segment that resulted from cumulative catch-up adjustments in transaction price from performance obligations satisfied or partially satisfied in the prior periods that had been constrained. During the three months ended September 30, 2021, the Company recognized approximately $1,286,000 in revenue from a request for equitable adjustment (“REA”) in its Treatment Segment that resulted in cumulative catch-up adjustment in transaction price that had been constrained in prior period.
Revenue recognized	18,472,000	15,797,000	$ 53,842,000	$ 55,075,000
Treatment Segment [Member]
Disaggregation of Revenue [Line Items]
Revenue recognized	384,000	$ 1,286,000
Services Segment [Member]
Disaggregation of Revenue [Line Items]
Revenue recognized	$ 148,000

Schedule of Components of Lease

Schedule of Components of Lease Cost (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Leases
Lease cost	$ 157	$ 115	$ 471	$ 341
Amortization of ROU assets	42	53	133	170
Interest on lease liability	9	50	30	85
Finance Leases	51	103	163	255
Short-term lease rent expense		4	7	10
Total lease cost	$ 208	$ 222	$ 641	$ 606

Schedule of Weighted Average Le

Schedule of Weighted Average Lease (Details)	Sep. 30, 2022
Leases
Operating leases, weighted average remaining lease terms (years)	6 years 4 months 24 days
Finance leases, weighted average remaining lease terms (years)	3 years 4 months 24 days
Operating leases, weighted average discount rate	7.80%
Finance leases, weighted average discount rate	5.30%

Schedule of Operating and Finan

Schedule of Operating and Finance Lease Liability Maturity (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Lessee, Operating Lease, Liability, to be Paid [Abstract]
Operating Leases 2022	$ 144
Operating Leases 2023	556
Operating Leases 2024	416
Operating Leases 2025	324
Operating Leases 2026	301
Operating Leases 2027 and thereafter	942
Operating Leases Total undiscounted lease payments	2,683
Operating Leases Less: Imputed interest	(579)
Operating Leases Present value of lease payments	2,104
Finance Lease, Liability, to be Paid [Abstract]
Finance Leases 2022	47
Finance Leases 2023	174
Finance Leases 2024	170
Finance Leases 2025	147
Finance Leases 2026	18
2027 and thereafter Finance Leases
Finance Leases Total undiscounted lease payments	556
Finance Leases Less: Imputed interest	(45)
Finance Leases Present value of lease payments	511
Current portion of operating lease obligations	431	$ 406
Long-term operating lease obligations, less current portion	1,673	2,029
Current portion of finance lease obligations	154	333
Long-term finance lease obligations, less current portion	$ 357	$ 884

Schedule of Supplemental Cash F

Schedule of Supplemental Cash Flow and Other Information Related to Leases (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Leases
Operating cash flow used in operating leases	$ 144	$ 103	$ 430	$ 307
Operating cash flow used in finance leases	9	50	30	85
Financing cash flow used in finance leases	103	76	821	281
Finance liabilities		323	147	323
Operating liabilities		184		350
Finance liabilities		$ (364)		$ (364)

Schedule of Definite Lived Inta

Schedule of Definite Lived Intangible Assets (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 4,750	$ 4,749
Accumulated Amortization	(4,031)	(3,855)
Net Carrying Amount	$ 719	894
Patents [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted Average Amortization Period (Years)	8 years 7 months 6 days
Gross Carrying Amount	$ 744	787
Accumulated Amortization	(369)	(351)
Net Carrying Amount	$ 375	436
Software [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted Average Amortization Period (Years)	3 years
Gross Carrying Amount	$ 636	592
Accumulated Amortization	(453)	(415)
Net Carrying Amount	$ 183	177
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted Average Amortization Period (Years)	10 years
Gross Carrying Amount	$ 3,370	3,370
Accumulated Amortization	(3,209)	(3,089)
Net Carrying Amount	$ 161	$ 281

Schedule of Finite Lived Intang

Schedule of Finite Lived Intangible Assets, Future Amortization Expense (Details) $ in Thousands	Sep. 30, 2022 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2022(Remaining)	$ 57
2023	187
2024	61
2025	11
2026	$ 11

Intangible Assets (Details Narr

Intangible Assets (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of intangible asset	$ 65,000	$ 51,000	$ 176,000	$ 152,000

Schedule of Stock Options Valua

Schedule of Stock Options Valuation Assumptions (Details)	9 Months Ended
	Sep. 30, 2022 $ / shares
Outside Director Stock Options Granted [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Weighted-average fair value per option	$ 3.61
Risk -free interest rate	2.91%	[1]
Expected volatility of stock	55.04%	[2]
Dividend yield	0%
Expected option life	10 years	[3]
Employee Stock Options Granted [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Weighted-average fair value per option	$ 2.71
Risk -free interest rate	3%	[1]
Expected volatility of stock	55.72%	[2]
Dividend yield	0%
Expected option life	5 years	[3]
[1]The risk-free interest rate is based on the U.S. Treasury yield in effect at the grant date over the expected term of the option.[2]The expected volatility is based on historical volatility from our traded Common Stock over the expected term of the option.[3]The expected option life is based on historical exercises and post-vesting data.

Schedule of Share-based Compens

Schedule of Share-based Compensation, Allocation of Recognized Period Costs (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Total	$ 105,000	$ 62,000	$ 310,000	$ 149,000
Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Total	76,000	34,000	248,000	100,000
Director Stock Options [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Total	$ 29,000	$ 28,000	$ 62,000	$ 49,000

Schedule of Stock Options Roll

Schedule of Stock Options Roll Forward (Details) - Equity Option [Member] - USD ($)		9 Months Ended
		Sep. 30, 2022		Sep. 30, 2021
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Shares Options Outstanding Beginning		1,019,400		658,400
Weighted Average Exercise Price Options Outstanding Beginning		$ 4.91		$ 3.87
Aggregate Intrinsic Value Options Exercisable	[1]
Shares Options Granted		94,000		76,000
Weighted Average Exercise Price Options Granted		$ 5.20		$ 6.05
Shares Options Exercised		(52,400)		(500)
Weighted Average Exercise Price Options Exercised		$ 4.04		$ 3.15
Aggregate Intrinsic Value Options Exercised	[1]	$ 97,856		$ 2,175
Shares Options Forfeited/expired		(9,600)		(19,500)
Weighted Average Exercise Price Options Forfeited/expired		$ 5.50		$ 6.75
Shares Options Outstanding Ending	[2]	1,051,400		714,400
Weighted Average Exercise Price Options Outstanding Ending	[2]	$ 4.98		$ 4.02
Weighted Average Remaining Contractual Term (years) Outstanding	[2]	4 years		3 years 7 months 6 days
Aggregate Intrinsic Value Options Outstanding	[1],[2]	$ 492,939		$ 1,888,695
Shares Options Exercisable		453,900	[2]	416,400	[3]
Weighted Average Exercise Price Options Exercisable		$ 3.93	[2]	$ 3.91	[3]
Weighted Average Remaining Contractual Term (years) Exercisable		2 years 4 months 24 days	[2]	2 years 10 months 24 days	[3]
Aggregate Intrinsic Value Options Exercisable	[1]	$ 354,709	[2]	$ 1,146,320	[3]
[1]The intrinsic value of a stock option is the amount by which the market value of the underlying stock exceeds the exercise price.[2]Options with exercise prices ranging from $ 2.79 7.50 2.79 7.29

Schedule of Stock Options Rol_2

Schedule of Stock Options Roll Forward (Details) (Parenthetical)	9 Months Ended
	Sep. 30, 2022 $ / shares
Stock Option Outstanding [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Share-based payment arrangement, option, exercise price range, lower range limit	$ 2.79
Share-based payment arrangement, option, exercise price range, upper range limit	7.50
Stock Option Exercisable [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Share-based payment arrangement, option, exercise price range, lower range limit	2.79
Share-based payment arrangement, option, exercise price range, upper range limit	$ 7.29

Capital Stock, Stock Plans an_3

Capital Stock, Stock Plans and Stock-Based Compensation (Details Narrative) - USD ($)				1 Months Ended	9 Months Ended
	Jul. 21, 2022	Apr. 02, 2019	Jul. 27, 2017	May 31, 2018	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Common stock, par value					$ 0.001		$ 0.001
Proceeds from stock options exercised					$ 13,000
Common Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock options, exercise price					$ 3.97
Issuance of common stock upon exercise of options					16,526
Number of stock option purchased					50,000
Ferguson Stock Option [Member] | Second Milestone [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options to purchase shares			30,000
Ferguson Stock Option [Member] | Third Milestone [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Options to purchase shares			60,000
Share-Based Payment Arrangement, Option [Member] | Common Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock options, exercise price					$ 5.50
Issuance of common stock upon exercise of options					2,400
Number of stock option purchased					2,400
Proceeds from stock options exercised					$ 13,000
Robert Ferguson [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Issuance of common stock upon exercise of options				10,000
Unrecognized compensation cost related to unvested options consultant					$ 289,000
Remaining stock option					90,000
Loans payable		$ 2,500,000
Warrant to purchase		60,000
Warrants exercise price		$ 3.51
Warrant exercisable, description		The warrant expires on April 1, 2024 and remains outstanding at September 30, 2022. Upon Mr. Ferguson’s death, the warrant is now held by Mr. Ferguson’s estate. The Ferguson Loan was paid-in-full in December 2020.
Employee and Directors [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Unrecognized compensation cost related to unvested options consultant					$ 1,396,000
Weighted average term for unrecognized and unvested option to be recognized					3 years 9 months 18 days
2003 Stock Option Plan [Member] | Dr. Louis Centofanti [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of stock option shares granted	10,000
Common stock, par value	$ 0.001
Stok option granted contractual term (years)	10 years
Annual vesting, description	one-fourth vesting annually over a four-year period.
Stock options, exercise price	$ 5.15
2017 Stock Option Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of stock option shares granted	24,000
Stok option granted contractual term (years)	6 years
Stock options, exercise price	$ 5.34
Vesting period	5 years
2017 Stock Option Plan [Member] | Consultant [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of stock option shares granted			100,000
Stock options, exercise price			$ 3.65
2003 Outside Directors Stock Option Plan [Member] | Common Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Issuance of common stock for services, shares					64,272
Allocated share-based compensation expense					$ 359,000

Schedule of Earning Per Share (

Schedule of Earning Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Net income (loss) attributable to Perma-Fix Environmental Services, Inc., common stockholders:
Income (loss) from continuing operations, net of taxes	$ 824	$ 1,381	$ (1,682)	$ 3,464
Net loss attributable to non-controlling interest		(64)		(123)
Income (loss) from continuing operations attributable to Perma-Fix Environmental Services, Inc. common stockholders	824	1,445	(1,682)	3,587
Loss from discontinuing operations attributable to Perma-Fix Environmental Services, Inc. common stockholders	(160)	(43)	(442)	(285)
Net income (loss) attributable to Perma-Fix Environmental Services, Inc. common stockholders	$ 664	$ 1,402	$ (2,124)	$ 3,302
Basic income (loss) per share attributable to Perma-Fix Environmental Services, Inc. common stockholders	$ 0.05	$ 0.11	$ (0.16)	$ 0.27
Diluted income (loss) per share attributable to Perma-Fix Environmental Services, Inc. common stockholders	$ 0.05	$ 0.11	$ (0.16)	$ 0.27
Weighted average shares outstanding:
Basic weighted average shares outstanding	13,297	12,198	13,265	12,181
Add: dilutive effect of stock options	131	183		206
Add: dilutive effect of warrant	19	25		29
Diluted weighted average shares outstanding	13,447	12,406	13,265	12,416
Potential shares excluded from above weighted average share calculations due to their anti-dilutive effect include:
Stock options	499	30	405	30
Warrant

Schedule of Long Term Debt (Det

Schedule of Long Term Debt (Details) - USD ($) $ in Thousands		Sep. 30, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
Total debt		$ 1,150	$ 993
Less current portion of long-term debt		469	393
Long-term debt		681	600
Revolving Credit [Member]
Debt Instrument [Line Items]
Total debt	[1]
Term Loan [Member]
Debt Instrument [Line Items]
Total debt	[1],[2]	642	954
Captail Line [Member]
Debt Instrument [Line Items]
Total debt	[1]	480
Note Payable [Member]
Debt Instrument [Line Items]
Total debt		$ 28	$ 39
[1]Our revolving credit facility is collateralized by our accounts receivable and our term loan and capital line are collateralized by our property, plant, and equipment.[2]Net of debt issuance costs of ($ 104,000 112,000

Schedule of Long Term Debt (D_2

Schedule of Long Term Debt (Details) (Parenthetical) - USD ($)	May 04, 2021	May 08, 2020	Sep. 30, 2022	Dec. 31, 2021
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Debt issuance costs, net			$ 104,000	$ 112,000
Revolving Credit [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Debt due date		May 15, 2024
Effective interest rate			0%	0%
Term Loan [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Debt due date		May 15, 2024
Effective interest rate			4.80%	4.80%
Capital Line [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Debt due date	May 15, 2024
Effective interest rate			5.30%	5.30%
Note Payable [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Effective interest rate			5.60%	9.10%

Long Term Debt (Details Narrati

Long Term Debt (Details Narrative) - USD ($)						9 Months Ended
		Aug. 29, 2022	Aug. 02, 2022	Mar. 29, 2022	May 08, 2020	Sep. 30, 2022	Dec. 31, 2021	May 04, 2021
Debt Instrument [Line Items]
Long term debt						$ 1,150,000	$ 993,000
Line of credit facility, revolving credit								$ 1,000,000
Percentage of unused line fees				0.375%
Letters of credit outstanding, amount						3,016,000
Lender [Member]
Debt Instrument [Line Items]
Debt instrument, fee amount			$ 15,000	$ 15,000
Minimum [Member]
Debt Instrument [Line Items]
Percentage of unused line fees				0.375%
Maximum [Member]
Debt Instrument [Line Items]
Percentage of unused line fees				0.50%
Loan Agreement [Member]
Debt Instrument [Line Items]
Debt Instrument, Description			the quarterly FCCR testing requirement starting for the fourth quarter of 2022 and revises the methodology to be used in calculating the FCCR for the quarters ending December 31, 2022 and March 31, 2023 (with no change to the minimum 1.15:1 ratio requirement for each quarter)	the quarterly FCCR testing requirement starting for the second quarter of 2022 and revises the methodology to be used in calculating the FCCR for the quarters ending June 30, 2022, September 30, 2022, and December 31, 2022 (with no change to the minimum 1.15:1 ratio requirement for each quarter)
Debt instrument, interest rate terms		As a result of this amendment, payment of annual rate of interest due on the revolving credit is at prime (6.25% at September 30, 2022) plus 2% or Term SOFR Rate (as defined in the Revised Loan Agreement) plus 3.00% plus an SOFR Adjustment applicable for an interest period selected by the Company and payment of annual rate of interest due on the term loan and the capital expenditure line is at prime plus 2.50% or Term SOFR Rate plus 3.50% plus an SOFR Adjustment applicable for an interest period selected by the Company. Pursuant to the Revised Loan Agreement, SOFR Adjustment rates of 0.10% and 0.15% are applicable for a one-month interest period and three-month period, respectively, that may be selected by the Company.
Term Loan [Member]
Debt Instrument [Line Items]
Long term debt	[1],[2]					642,000	954,000
Captail Line [Member]
Debt Instrument [Line Items]
Long term debt	[2]					480,000
Revised Loan Agreement [Member] | PNC Bank [Member] | Term Loan [Member]
Debt Instrument [Line Items]
Long term debt					$ 1,742,000
Debt instrument periodic payment					$ 35,547
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Line of credit facility, revolving credit			$ 3,000,000	$ 3,000,000
Line of credit facility, remaining borrowing capacity						4,548,000
Letters of credit outstanding, amount						3,016,000
Revolving Credit Facility [Member] | Lender [Member]
Debt Instrument [Line Items]
Line of credit, borrowing capacity			requires maintenance of a minimum of $3,000,000 in borrowing availability under the revolving credit until the minimum FCCR requirement for the quarter ended December 31, 2022 has been met and certified to the lender	requires maintenance of a minimum of $3,000,000 in borrowing availability under the revolving credit until the minimum FCCR requirement for the quarter ended June 30, 2022 has been met and certified to the lender
Revolving Credit Facility [Member] | Revised Loan Agreement [Member] | PNC Bank [Member]
Debt Instrument [Line Items]
Debt instrument maturity date					Mar. 15, 2024
Line of credit facility, maximum borrowing capacity					$ 18,000,000
Revolving Credit Facility [Member] | Revised Loan Agreement [Member] | PNC Bank [Member] | Captail Line [Member]
Debt Instrument [Line Items]
Long term debt						524,000
Debt instrument periodic payment						$ 8,700
[1]Net of debt issuance costs of ($ 104,000 112,000

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative)	1 Months Ended	3 Months Ended		9 Months Ended			12 Months Ended
	Jun. 30, 2003	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2022 CAD ($)	Sep. 30, 2021 USD ($)	Dec. 31, 2021 USD ($)
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Self-insured retention				$ 100,000
Accounts receivable, after allowance for credit loss, current		$ 9,993,000		9,993,000			$ 11,372,000
Restricted cash, noncurrent		11,540,000		11,540,000			11,471,000
Interest income		29,000	$ 2,000	69,000		$ 23,000
Letters of credit outstanding, amount		3,016,000		3,016,000
Bond outstanding		59,322,000		59,322,000
American International Group, Inc [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Period of finite risk insurance policy	25 years
Maximum allowable coverage of insurance policy		28,177,000		28,177,000
Coverage amount under the policy		21,175,000		21,175,000
Interest income		$ 29,000	$ 2,000	$ 69,000		$ 23,000
Insurers obligation to entity on termination of contract		100%		100%
American International Group, Inc [Member] | 2003 Closure Policy [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Restricted cash, noncurrent		$ 11,540,000		$ 11,540,000			11,471,000
Interest income				2,069,000			$ 2,000,000
Canadian Nuclear Laboratories LTD [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Unpaid receivables				2,385,000
Accounts receivable, after allowance for credit loss, current		$ 1,044,000		$ 1,044,000
Bond securing amount					$ 1,900,000

Schedule of Disposal Groups, In

Schedule of Disposal Groups, Including Discontinued Operation Balance Sheet (Details) - USD ($) $ in Thousands		Sep. 30, 2022	Dec. 31, 2021
Current assets
Other assets		$ 17	$ 15
Total current assets		17	15
Long-term assets
Property, plant and equipment, net	[1]	81	81
Total long-term assets		81	81
Total assets		98	96
Current liabilities
Accounts payable		23	3
Accrued expenses and other liabilities		153	154
Environmental liabilities		751	349
Total current liabilities		927	506
Long-term liabilities
Closure liabilities		157	150
Environmental liabilities		110	527
Total long-term liabilities		267	677
Total liabilities		$ 1,194	$ 1,183
[1]net of accumulated depreciation of $ 10,000

Schedule of Disposal Groups, _2

Schedule of Disposal Groups, Including Discontinued Operation Balance Sheet (Details) (Parenthetical) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Discontinued Operations and Disposal Groups [Abstract]
Accumulated depreciation	$ 10,000	$ 10,000

Discontinued Operations (Detail

Discontinued Operations (Details Narrative) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Discontinued Operations and Disposal Groups [Abstract]
Loss from discontinued operations (net of taxes)	$ 160	$ 43	$ 442	$ 285
Net of tax benefit	$ 46	$ 98	$ 127	$ 98

Schedule of Segment Reporting I

Schedule of Segment Reporting Information (Details) - USD ($)		3 Months Ended				9 Months Ended
		Sep. 30, 2022		Sep. 30, 2021		Sep. 30, 2022		Sep. 30, 2021
Segment Reporting Information [Line Items]
Revenue from external customers		$ 18,472,000		$ 15,797,000		$ 53,842,000		$ 55,075,000
Revenue from external customers
Revenue from external customers		3,070,000		2,224,000		7,590,000		5,546,000
Revenue from external customers		69,000		243,000		245,000		538,000
Revenue from external customers		29,000		2,000		69,000		23,000
Revenue from external customers		(47,000)		(77,000)		(123,000)		(209,000)
Revenue from external customers		(16,000)		(11,000)		(44,000)		(28,000)
Revenue from external customers		497,000		409,000		1,433,000		1,208,000
Revenue from external customers		1,003,000	[1]	(1,455,000)		(1,829,000)	[1]	624,000
Revenue from external customers		179,000		(2,836,000)	[2]	(147,000)		(2,840,000)	[2]
Revenue from external customers		824,000		1,381,000		(1,682,000)		3,464,000
Revenue from external customers		189,000	[3]	482,000		947,000	[3]	1,132,000
Treatment [Member]
Segment Reporting Information [Line Items]
Revenue from external customers		8,877,000		8,893,000		24,749,000		24,094,000
Revenue from external customers		28,000		220,000		28,000		1,199,000
Revenue from external customers		1,967,000		2,487,000		4,168,000		4,845,000
Revenue from external customers		55,000		52,000		179,000		142,000
Revenue from external customers
Revenue from external customers		(20,000)		(51,000)		(53,000)		(88,000)
Revenue from external customers
Revenue from external customers		387,000		319,000		1,139,000		939,000
Revenue from external customers		1,792,000		1,317,000		1,675,000		1,669,000
Revenue from external customers		164,000		1,000		(91,000)		(13,000)
Revenue from external customers		1,628,000		1,316,000		1,766,000		1,682,000
Revenue from external customers		149,000		482,000		819,000		1,109,000
Services [Member]
Segment Reporting Information [Line Items]
Revenue from external customers		9,595,000		6,904,000		29,093,000		30,981,000
Revenue from external customers		16,000		5,000		43,000		44,000
Revenue from external customers		1,103,000		(263,000)		3,422,000		701,000
Revenue from external customers				18,000		23,000		50,000
Revenue from external customers
Revenue from external customers		(2,000)		(1,000)				(9,000)
Revenue from external customers
Revenue from external customers		87,000		85,000		244,000		255,000
Revenue from external customers		725,000		(984,000)		1,524,000		(1,721,000)
Revenue from external customers		15,000				(56,000)		10,000
Revenue from external customers		710,000		(984,000)		1,580,000		(1,731,000)
Revenue from external customers		39,000				127,000		14,000
Segments Total [Member]
Segment Reporting Information [Line Items]
Revenue from external customers		18,472,000		15,797,000		53,842,000		55,075,000
Revenue from external customers		44,000		225,000		71,000		1,243,000
Revenue from external customers		3,070,000		2,224,000		7,590,000		5,546,000
Revenue from external customers		55,000		232,000		202,000		503,000
Revenue from external customers
Revenue from external customers		(22,000)		(52,000)		(53,000)		(97,000)
Revenue from external customers
Revenue from external customers		474,000		404,000		1,383,000		1,194,000
Revenue from external customers		2,517,000		171,000		3,199,000		(363,000)
Revenue from external customers		179,000		1,000		(147,000)		(3,000)
Revenue from external customers		2,338,000		170,000		3,346,000		(360,000)
Revenue from external customers		188,000		482,000		946,000		1,123,000
Corporate and Other [Member]
Segment Reporting Information [Line Items]
Revenue from external customers	[4]
Revenue from external customers	[4]
Revenue from external customers	[4]
Revenue from external customers	[4]	14,000		11,000		43,000		35,000
Revenue from external customers	[4]	29,000		2,000		69,000		23,000
Revenue from external customers	[4]	(25,000)		(25,000)		(70,000)		(112,000)
Revenue from external customers	[4]	(16,000)		(11,000)		(44,000)		(28,000)
Revenue from external customers	[4]	23,000		5,000		50,000		14,000
Revenue from external customers	[4]	(1,514,000)		(1,626,000)		(5,028,000)		987,000
Revenue from external customers	[4]			(2,837,000)				(2,837,000)
Revenue from external customers	[4]	(1,514,000)		1,211,000		(5,028,000)		3,824,000
Revenue from external customers	[4]	$ 1,000				$ 1,000		9,000
Medical [Member]
Segment Reporting Information [Line Items]
Revenue from external customers
Revenue from external customers
Revenue from external customers
Revenue from external customers				162,000				311,000
Revenue from external customers
Revenue from external customers
Revenue from external customers
Revenue from external customers
Revenue from external customers				(162,000)				(311,000)
Revenue from external customers
Revenue from external customers				(162,000)				(311,000)
Revenue from external customers
[1]Includes approximately $ 1,975,000 2,351,000 0 114,000

Schedule of Segment Reporting_2

Schedule of Segment Reporting Information (Details) (Parenthetical) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Restructuring Cost and Reserve [Line Items]
Financed portion amount in the purchase of capital expenditure	$ 0	$ 271,000	$ 114,000	$ 348,000
Income tax benefit valuation allowance				2,351,000
Gain on extinguishment of debt				5,381,000
Paycheck Protection Program Loan [Member]
Restructuring Cost and Reserve [Line Items]
Gain on extinguishment of debt				$ 5,381,000
Employee Retention Credit [Member]
Restructuring Cost and Reserve [Line Items]
Other income			$ 1,975,000

Operating Segments (Details Nar

Operating Segments (Details Narrative)	12 Months Ended
	Dec. 31, 2021
PFM Poland [Member]
Sale of interest in subsidiaries	100%

Asset Retirement Obligations _2

Asset Retirement Obligations (“ARO”) and Accrued Closure Costs (Details Narrative)	Sep. 30, 2022 USD ($)
Asset Retirement Obligations Aro And Accrued Closure Costs
Accrued closure related to additional estimated closure long term liabilities	$ 465,000
Accrued closure related to additional estimated closure current liabilities	$ 662,000

Employee Retention Credit (_E_2

Employee Retention Credit (“ERC”) (Details Narrative)	3 Months Ended
	Sep. 30, 2021 USD ($)
Employee Retention Credit
Employee retention credits, description	Company’s share of certain payroll taxes equal to 70% of the qualified wages paid to employees between July 1, 2021 and September 30, 2021. Qualified wages are limited to $10,000 per employee per calendar quarter in 2021 for a maximum allowable ERC per employee of $7,000 per calendar quarter in 2021. For purposes of the amended ERC, an eligible employer is defined as having experienced a significant (20% or more) decline in gross receipts during one or more of the first three 2021 calendar quarters when compared to 2019.
Employer shares percentage	70%
Qualified wages limitation under the ERC program	$ 10,000
Maximum ERC per employee	7,000
Employee retention credit	$ 1,975,000

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	3 Months Ended			9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021		Sep. 30, 2022	Sep. 30, 2021
Income Tax Disclosure [Abstract]
Income tax expense (benefit)	$ 179,000	$ (2,836,000)	[1]	$ (147,000)	$ (2,840,000)	[1]
Effective income tax rates	17.80%	194.90%		8%	(455.10%)
[1]Includes tax benefit recorded in amount of approximately $ 2,351,000

Variable Interest Entities (__2

Variable Interest Entities (“VIE”) (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Partnership interest percentage	51%
Assets	$ 73,189,000	$ 77,301,000
Liabilities	$ 34,219,000	$ 36,717,000
Engineering Remediation Resources Group Inc [Member]
Partnership interest percentage	49%
Perma-Fix ERRG [Member]
Assets	$ 91,000
Liabilities	$ 91,000