v3.25.2

CONDENSED STATEMENTS OF OPERATIONS (unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2025	Jun. 30, 2024	Jun. 30, 2025	Jun. 30, 2024
Statements of Operations [Abstract]
Net sales	$ 2,400	$ 2,217	$ 4,639	$ 4,461
Cost of goods sold	1,172	1,170	2,327	2,334
Gross profit	1,228	1,047	2,312	2,127
Operating expenses
Selling and marketing	441	353	861	704
General and administrative	575	537	1,162	1,104
Research and development	214	264	460	526
Total operating expenses	1,230	1,154	2,483	2,334
Operating loss	(2)	(107)	(171)	(207)
Non-operating income
Interest expense	(6)	0	(6)	0
Interest income	88	109	176	225
Total non-operating income, net	82	109	170	225
Income (loss) before income tax expense	80	2	(1)	18
Income tax expense	21	6	4	11
Net income (loss)	$ 59	$ (4)	$ (5)	$ 7
Basic
Net income per share	$ 0.02	$ 0	$ 0	$ 0
Weighted average shares	3,449,021	3,428,021	3,449,021	3,428,021
Diluted
Net income per share	$ 0.02	$ 0	$ 0	$ 0
Weighted average shares	3,550,957	3,428,021	3,449,021	3,428,021

The aggregate costs related to goods produced and sold and services rendered by an entity during the reporting period. This excludes costs incurred during the reporting period related to financial services rendered and other revenue generating activities.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 815
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-Name Accounting Standards Codification
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-Paragraph 4A
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Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 220
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-Name Accounting Standards Codification
-Section 55
-Paragraph 11
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147476153/220-40-55-11

Reference 3: http://www.xbrl.org/2003/role/exampleRef
-Topic 220
-SubTopic 40
-Name Accounting Standards Codification
-Section 55
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147476153/220-40-55-4

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 220
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-Subparagraph (SX 210.5-03(2)(d))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(2)(a))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 924
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 11.L)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479941/924-10-S99-1

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 220
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147476148/220-40-50-6

ELECTRO SENSORS INC 10-Q/A