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Change in Accounting Method (Tables)
 3 Months Ended
Mar. 31, 2023
Change in Accounting Method [Abstract]  
Financial Statement Line Items Impacted by Change in Accounting Method
The effect of the changes made to the Company’s Condensed Consolidated Statements of Operations for the periods presented are as follows:

   
Three months ended March 31, 2022
  
 
Under
FIFO Cost
    
Under
Average Cost
    
Effect
of Change
  
Cost of sales
  
$
6,708
    
$
7,136
    
$
428
  
Gross profit
    
2,994
      
2,566
      
(428
)
Operating loss
    
(5,176
)
    
(5,604
)
    
(428
)
Loss before income taxes
    
(5,275
)
    
(5,703
)
    
(428
)
Income tax benefit
    
1,262
      
1,355
      
93
  
Net loss
    
(4,013
)
    
(4,348
)
    
(335
)
                         
Net loss per common share:
                        
Basic
  
$
(0.41
)
  
$
(0.44
)
  
$
(0.03
)
Diluted
  
$
(0.41
)
  
$
(0.44
)
  
$
(0.03
)
                         
Shares used in per-share calculation:
                        
Basic
    
9,886
      
9,886
          
Diluted
    
9,886
      
9,886
          

The effect of the changes made to the Company’s Condensed Consolidated Statements of Comprehensive Income (Loss) for the periods presented are as follows:

   
Three months ended March 31, 2022
  
   
Under
FIFO Cost
    
Under
Average Cost
    
Effect
of Change
  
Net loss
  
$
(4,013
)
  
$
(4,348
)
  
$
(335
)
Comprehensive loss
    
(4,055
)
    
(4,390
)
    
(335
)

The effect of the changes made to the Company’s Condensed Consolidated Statements of Cash Flows for the periods presented are as follows:

   
Three months ended March 31, 2022
  
 
Under
FIFO Cost
    
Under
Average Cost
    
Effect
of Change
  
Net loss
  
$
(4,013
)
  
$
(4,348
)
  
$
(335
)
Deferred income taxes
    
(1,262
)
    
(1,355
)
    
(93
)
Inventories
    
(1,344
)
    
(916
)
    
428
  

The effect of the changes made to the Company’s Condensed Consolidated Statements of Changes in Shareholders’ Equity for the periods presented are as follows:

   
Three months ended March 31, 2022
  
 
Under
FIFO Cost
    
Under
Average Cost
    
Effect
of Change
  
Equity beginning balance
  
$
38,991
    
$
38,984
    
$
(7
)
Retained earnings -- beginning of period
    
15,573
      
15,566
      
(7
)
Net loss
    
(4,013
)
    
(4,348
)
    
(335
)
Retained earnings -- end of period
    
11,560
      
11,218
      
(342
)
Equity ending balance
    
35,113
      
34,771
      
(342
)