Note 1. Nature of Operations and Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2018

Table Text Block Supplement [Abstract]

Schedule of Restricted Cash

The following table provides a reconciliation of cash, cash equivalents, and restricted cash reported within the consolidated balance sheets that sum to the total of the same such amounts shown in the statements of cash flows.

	2018	2017
Cash and cash equivalents	$ 8,365	$ 5,276
Restricted cash	220	312
Total cash, cash equivalents, and restricted cash
shown in the statements of cash flows	$ 8,585	$ 5,588

Schedule of Doubtful Accounts

The table below represents changes in E&S’s allowance for doubtful accounts receivable for the years ended December 31:

	2018	2017
Beginning balance	$ 109	$ 259
Write-off of accounts receivable	-	(7)
Increase (decrease) in estimated losses on accounts receivable	48	(143)
Ending balance	$ 157	$ 109

Schedule of Inventory

Inventories as of December 31, were as follows:

	2018	2017
Raw materials	$ 5,979	$ 5,458
Work in process	116	1,011
Finished goods	323	423
Reserve for obsolete inventory	(3,346)	(2,919)
Inventories, net	$ 3,072	$ 3,973

Schedule of Depreciation

The cost and estimated useful lives of property and equipment and the total accumulated depreciation were as follows as of December 31: 

	Estimated
	Useful Lives	2018	2017
Land	n/a	$ 2,250	$ 2,250
Buildings and improvements	5 - 40 years	3,065	3,065
Manufacturing machinery and equipment	3 - 8 years	4,554	5,582
Office furniture and equipment	3 - 8 years	630	779
Total		10,499	11,676
Less accumulated depreciation		(6,104)	(7,149)
Net property and equipment		$ 4,395	$ 4,527

Schedule of Product Warranty Reserve

The table below represents changes in E&S’s warranty reserve for the years ended December 31:

	2018	2017
Beginning balance	$ 139	$ 123
Additions to warranty reserve	166	249
Warranty costs	(134)	(233)
Ending balance	$ 171	$ 139

Schedule of Net Income Per Common Share

Net income per common share has been computed based on the following:

	2018	2017
Numerator
Net Income	$ 3,747	$ 1,481
Denominator
Weighted-average number of common shares outstanding - basic	11,353	11,353
Incremental shares assumed for stock options	625	661
Weighted-average number of common shares outstanding - dilutive	11,978	12,014
Basic net income per common share	$ 0.33	$ 0.13
Diluted net income per common share	$ 0.31	$ 0.12