Note 12 - Income Taxes	3 Months Ended
Mar. 31, 2026
Notes to Financial Statements
Income Tax Disclosure [Text Block]	*12.* Income Taxes The Company’s provision for income taxes consists of federal and state taxes, as applicable, in amounts necessary to align the Company’s year-to-date tax provision with the effective rate that it expects to achieve for the full year. Each quarter the Company updates its estimate of the annual effective tax rate and records cumulative adjustments as necessary. For the three months ended March 31, 2026 and 2025, we recorded pre-tax loss of ($4.0) million and ($0.6) million, respectively, and a corresponding income tax benefit of $0.6 million and $0.2 million, respectively. The effective tax rate for the three months ended March 31, 2026 was 14.6% compared to 28.4% for the three months ended March 31, 2025. The effective tax rate for the three months ended March 31, 2026 and 2025 differed from the U.S. statutory rate of 21% primarily as a result of state taxes and various non-deductible expenses, including executive compensation under Internal Revenue Code Section 162(m).

Note 12 - Income Taxes

3 Months Ended

Mar. 31, 2026

12. Income Taxes

The Company’s provision for income taxes consists of federal and state taxes, as applicable, in amounts necessary to align the Company’s year-to-date tax provision with the effective rate that it expects to achieve for the full year. Each quarter the Company updates its estimate of the annual effective tax rate and records cumulative adjustments as necessary.

For the three months ended March 31, 2026 and 2025, we recorded pre-tax loss of ($4.0) million and ($0.6) million, respectively, and a corresponding income tax benefit of $0.6 million and $0.2 million, respectively.

The effective tax rate for the three months ended March 31, 2026 was 14.6% compared to 28.4% for the three months ended March 31, 2025. The effective tax rate for the three months ended March 31, 2026 and 2025 differed from the U.S. statutory rate of 21% primarily as a result of state taxes and various non-deductible expenses, including executive compensation under Internal Revenue Code Section 162(m).

- Definition

The entire disclosure for income tax.

+ References

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+ Details

SIGA TECHNOLOGIES INC 10-Q