v3.25.3

STATEMENTS OF INCOME - USD ($)	3 Months Ended		9 Months Ended
STATEMENTS OF INCOME - USD ($)	Sep. 30, 2025	Sep. 30, 2024	Sep. 30, 2025	Sep. 30, 2024
STATEMENTS OF INCOME
Revenue	$ 5,289,116	$ 3,883,237	$ 12,398,652	$ 17,819,042
Revenue, Product and Service [Extensible Enumeration]	us-gaap:ProductMember	us-gaap:ProductMember	us-gaap:ProductMember	us-gaap:ProductMember
Cost of revenue	$ 3,957,971	$ 2,793,944	$ 8,836,536	$ 13,935,694
Cost, Product and Service [Extensible Enumeration]	us-gaap:ProductMember	us-gaap:ProductMember	us-gaap:ProductMember	us-gaap:ProductMember
Gross profit	$ 1,331,145	$ 1,089,293	$ 3,562,116	$ 3,883,348
General and administrative expense	523,408	476,572	1,620,770	1,426,406
Research and development expense	111,250	130,014	320,891	489,879
Marketing and sales expense	156,318	123,596	421,940	404,486
Income from operations	540,169	359,111	1,198,515	1,562,577
Interest income, net	119,959	107,391	333,769	290,908
Income before provision for income taxes	660,128	466,502	1,532,284	1,853,485
Income tax expense	149,849	105,924	347,829	421,077
NET INCOME	$ 510,279	$ 360,578	$ 1,184,455	$ 1,432,408
Income per common share
Basic (In dollars per share)	$ 0.11	$ 0.08	$ 0.26	$ 0.32
Diluted (In dollars per share)	$ 0.11	$ 0.08	$ 0.26	$ 0.31
Weighted average shares outstanding
Basic (In shares)	4,578,979	4,564,259	4,573,970	4,546,269
Diluted (In shares)	4,583,142	4,568,863	4,578,226	4,550,820

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
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 4A
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480434/815-10-50-4A

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 220
-SubTopic 40
-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
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-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

SCI Engineered Materials, Inc. 10-Q