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Statements of Cash Flows (Unaudited) - USD ($)
6 Months Ended
Jun. 30, 2021
Jun. 30, 2020
Operating Activities    
Net income $ 157,300 $ 123,400
Adjustments to reconcile net income to net cash provided by operating activities    
Depreciation and amortization 12,700 9,100
Deferred income taxes (47,400)
Other assets 209,900 211,500
Other liabilities (35,100) (33,900)
 Net income adjusted for non-cash operating activities 344,800 262,700
(Increase) decrease in assets    
Accounts receivable 311,700 210,800
Inventory (161,700) (149,600)
Prepaid and other 68,400 39,900
Increase (decrease) in liabilities    
Accounts payable and accrued expenses 37,300 26,700
Taxes on income (26,100) 5,200
 Total increase in operating capital 229,600 133,000
Net cash provided by operating activities 574,400 395,700
Investing Activities    
Additions to fixed assets (31,600) (31,000)
Net cash used in investing activities (31,600) (31,000)
Financing Activities    
Exercise of warrants 2,800
Net cash provided by financing activities 2,800
Increase in cash 545,600 364,700
Cash at beginning of year 1,362,800 688,000
Cash at end of period 1,908,400 1,052,700
Supplemental Disclosure of Non Cash Investing Activities    
Accumulated depreciation and amortization 600 500
Furniture, fixtures and equipment $ (600) $ (500)