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CONDENSED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Statements of Comprehensive Income (Loss) [Abstract]
Net sales	$ 2,217	$ 2,137	$ 4,461	$ 4,182
Cost of goods sold	1,170	1,069	2,334	2,092
Gross profit	1,047	1,068	2,127	2,090
Operating expenses
Selling and marketing	353	344	704	714
General and administrative	537	442	1,104	964
Research and development	264	238	526	506
Total operating expenses	1,154	1,024	2,334	2,184
Operating income (loss)	(107)	44	(207)	(94)
Non-operating income
Interest expense	0	(1)	0	(1)
Interest income	109	95	225	188
Total non-operating income, net	109	94	225	187
Income before income tax expense	2	138	18	93
Income tax expense	6	22	11	21
Net income (loss)	(4)	116	7	72
Other comprehensive income (loss)
Change in unrealized value of available-for-sale securities, net of income tax	0	2	0	(2)
Other comprehensive income (loss)	0	2	0	(2)
Net comprehensive income (loss)	$ (4)	$ 118	$ 7	$ 70
Basic
Net income (loss) per share	$ 0	$ 0.03	$ 0	$ 0.02
Weighted average shares	3,428,021	3,428,021	3,428,021	3,428,021
Diluted
Net income (loss) per share	$ 0	$ 0.03	$ 0	$ 0.02
Weighted average shares	3,428,021	3,443,394	3,428,021	3,443,930

Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(24))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(26))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(22))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 1A
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482790/220-10-45-1A

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 1B
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482790/220-10-45-1B

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(20))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1

Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482790/220-10-45-5

ELECTRO SENSORS INC 10-Q