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CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Cash flows related to operating activities:    
Loss from continuing operations $ (3,547,000) $ (2,100,000)
Adjustments to reconcile net loss to net cash used by operating activities:    
Depreciation and amortization 1,083,000 951,000
Stock based compensation 120,000 191,000
Increase (decrease) in allowance for credit losses 5,000 (8,000)
Decrease in inventory reserve (15,000) (28,000)
(Decrease) increase in warranty reserve (39,000) 70,000
Deferred income taxes 1,072,000 (589,000)
Gain on sale of equipment   (36,000)
Change in assets and liabilities:    
Accounts receivable (3,617,000) (2,239,000)
Inventories 103,000 1,411,000
Prepaid and other current assets (909,000) 741,000
Accounts payable 221,000 1,410,000
Accrued employee compensation and benefit costs (54,000) (473,000)
Post retirement obligations 148,000 186,000
Employee stock ownership trust commitment 101,000 101,000
Other accrued liabilities 1,513,000 61,000
Net cash used in operating activities from continuing operations (3,815,000) (351,000)
Cash flows related to investing activities:    
Capital expenditures - property, plant and equipment (689,000) (1,234,000)
Proceeds from sale of assets   38,000
Net cash used in investing activities from continuing operations (689,000) (1,196,000)
Cash flows related to financing activities:    
Advances on line of credit, net of payments 2,103,000  
Principal payments on long-term debt   (4,250,000)
Principal payments on equipment financing lease obligations (501,000) (275,000)
Net cash provided by (used in) financing activities from continuing operations 1,602,000 (4,525,000)
Discontinued Operation    
Cash (used in) provided by operating activites (2,823,000) 536,000
Cash provided by (used in) investing activities 2,158,000 (85,000)
Net cash (used in) provided by operating and investing activities from discontinued operation (665,000) 451,000
Net decrease in cash and restricted cash (3,567,000) (5,621,000)
Cash and restricted cash at beginning of year 3,812,000 9,433,000
Cash and restricted cash at end of year $ 245,000 $ 3,812,000