0001171843-20-008044 | 10-Q | XBRL Viewer

Significant Accounting Policies [Text Block]

NOTE

– SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Nature of Operations and Continuance of Operations

Predictive Oncology Inc. (the “Company”) was originally incorporated on

April 23, 2002

in Minnesota as BioDrain Medical, Inc. Effective

August 6, 2013,

the Company changed its name to Skyline Medical Inc. Pursuant to an Agreement and Plan of Merger effective

December 16, 2013,

the Company merged with and into a Delaware corporation with the same name that was its wholly owned subsidiary, with such Delaware corporation as the surviving corporation of the merger. On

August 31, 2015,

the Company completed a successful offering and concurrent uplisting to the NASDAQ Capital Market. On

February 1, 2018,

the Company filed with the Secretary of State of Delaware a Certificate of Amendment to its Certificate of Incorporation to change the corporate name from Skyline Medical Inc. to Precision Therapeutics Inc., effective

February 1, 2018.

Because of this change, the Company's common stock traded under the ticker symbol “AIPT,” effective

February 2, 2018.

June 10, 2019,

the Company filed with the Secretary of State of Delaware a Certificate of Amendment to its Certificate of Incorporation to change the corporate name from Precision Therapeutics Inc. to Predictive Oncology Inc., trading under the new ticker symbol “POAI,” effective

June 13, 2019.

Skyline Medical (“Skyline”) remains as an incorporated division of Predictive Oncology Inc. On

October 28, 2019,

the Company completed a

one

-for-

ten

reverse stock split that was effective for trading purposes on

October 29, 2019.

All numbers of shares and per-share amounts in this report have been adjusted to reflect the reverse stock split.

The Company is a healthcare company that provides personalized medicine solutions and medical devices in

two

main areas: (

) precision medicine, which aims to apply artificial intelligence to personalized medicine and drug discovery, primarily through its wholly owned subsidiary Helomics Holding Corporation (“Helomics”) and (

) an environmentally-safe system for the collection and disposal of infectious fluids that result from surgical procedures and post-operative care. The Company sells proprietary cleaning fluid and filters to users of its systems.

In addition, the Company's wholly owned subsidiary, TumorGenesis Inc. (“TumorGenesis”), is developing the next generation, patient-derived tumor models for precision cancer therapy and drug development. TumorGenesis is presented as part of the condensed consolidated financial statements and is included in corporate in the Company's segment reporting.

During the

first

quarter of

2018,

the Company acquired

25%

of the capital stock of Helomics Holding Corporation (“Helomics”). On

April 4, 2019,

the Company completed a forward triangular merger with Helomics Acquisition Inc., a wholly owned subsidiary of the Company and Helomics, acquiring the remaining

75%

of the capital stock of Helomics.

The Company has incurred recurring losses from operations and has an accumulated deficit of

$96,913,132

September 30, 2020.

The Company does

not

expect to generate sufficient operating revenue to sustain its operations in the near-term. During fiscal year

2019

and the

nine

months ended

September 30, 2020,

the Company incurred negative cash flows from operations. Although the Company has attempted to curtail expenses, there is

guarantee that the Company will be able to reduce these expenses significantly, and expenses

may

need to be higher to prepare product lines for broader sales in order to generate sustainable revenues. These conditions raise substantial doubts about the Company's ability to continue as a going concern. The Company had cash and cash equivalents of

$2,474,312

as of

September 30, 2020

and needs to raise significant additional capital to meet its operating needs and pay debt obligations coming due. Outstanding debt, including accrued interest and penalties, totaled

$7,872,542

as of

September 30, 2020,

all of which is due within

six

months. Debt is secured by all assets of the Company and its subsidiaries. The Company intends to raise these funds through equity or debt financing that

may

include public offerings, private placements, alternative offerings, or other means. In

October 2019,

the Company entered into a purchase agreement for an equity line under which it can raise up to

$15,000,000

over a

three

-year period, subject to market conditions including trading volume and stock price. As of

September 30, 2020,

there was

$10,451,105

remaining available balance under the equity line, subject to market conditions including trading volume and stock price, and subject to other limitations. Given the limitations in place, there is

guarantee that the Company will be able to raise the full amount available under the equity line over the course of the

three

-year period. In

nine

months ended

September 30, 2020,

the Company completed various debt, equity and other financing activities and raised net proceeds of

$12,303,458,

net of repayments. Despite these sources of funding, it is

not

probable the Company will be able to obtain additional financing in order to fund operations. Therefore, there is substantial doubt about the Company's ability to continue as a going concern for

one

year after the date that the condensed consolidated financial statements are issued. The accompanying condensed consolidated financial statements have been prepared assuming the Company will continue as a going concern and do

not

include any adjustments that might result from the outcome of this uncertainty.

Coronavirus Outbreak

March 2020,

the World Health Organization declared the recent spread of COVID-

to be a global pandemic. In response to the crisis, emergency measures have been imposed by governments worldwide, including mandatory social distancing and the shutdown of non-essential businesses. These measures have adversely impacted the global economy, disrupted global supply chains and created significant volatility and disruption of financial markets. While it is

not

currently possible to estimate the duration and severity of the COVID-

pandemic or the adverse economic impact resulting therefrom, our business and operations have been and will likely continue to be materially and adversely affected. For example, our contract manufacturer for the STREAMWAY® System has been forced to change locations, thereby delaying our order fulfillment for parts. We have also reduced on-site staff at several of our facilities, resulting in delayed production, less efficiency, and our sales staff is unable to visit with hospital administrators who are our customers and potential customers. In addition, COVID-

has impacted the Company's capital and financial resources, including our overall liquidity position and outlook. For instance, our accounts receivable has slowed while our suppliers continue to ask for pre-delivery deposits. Although we have received a Paycheck Protection Loan pursuant to the CARES Act which has helped fund some payroll costs, we

may

not

be able to access necessary additional capital given the current condition of the financial markets. Further, there is

assurance that we will be able to obtain forgiveness of this loan. Thus, if COVID-

continues to spread or the response to contain the virus is unsuccessful, we

may

continue to experience a material adverse effect on our business, financial condition, results of operations, cash flows and stock price.

Interim Financial Statements

The Company has prepared the condensed consolidated financial statements and related unaudited financial information in the footnotes in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim condensed consolidated financial statements. These interim condensed consolidated financial statements reflect all adjustments consisting of normal recurring accruals, which in the opinion of management, are necessary to present fairly the Company's position, the results of its operations, and its cash flows for the interim periods. These interim condensed consolidated financial statements reflect all intercompany eliminations. These interim condensed consolidated financial statements should be read in conjunction with the annual consolidated financial statements and the notes thereto contained in the Annual Report on Form

-K filed with the SEC on

April 1, 2020.

The nature of the Company's business is such that the results of any interim period

may

not

be indicative of the results to be expected for the entire year.

Accounting Policies and Estimates

The preparation of condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues, and expenses and the disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements during the reporting period. Actual results could materially differ from those estimates.

Fair Value Measurements

As outlined in ASC –

820,

Fair Value Measurement

, fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The accounting standard ASC

820

establishes a

three

-level fair value hierarchy that prioritizes information used in developing assumptions when pricing an asset or liability as follows:

Level

– Observable inputs such as quoted prices in active markets;

Level

– Inputs other than quoted prices in active markets, that are observable either directly or indirectly; and

Level

– Unobservable inputs where there is little or

market data, which requires the reporting entity to develop its own assumptions.

The Company uses observable market data, when available, in making fair value measurements. Fair value measurements are classified according to the lowest level input that is significant to the valuation.

The fair value of the Company's investment securities, which consist of cash and cash equivalents, was determined based on Level

inputs. The fair values of the Company's derivative liabilities were determined based on Level

inputs. See

Note

– Derivatives

. The fair values of the Company's notes payable were determined based on Level

inputs. See

Note

– Notes Payable

Inventories

Inventories are stated at the lower of cost or net realizable value, with cost determined on a

first

-in,

first

-out basis.

Fixed Assets

Fixed assets are stated at cost less accumulated depreciation. Depreciation of fixed assets is computed using the straight-line method over the estimated useful lives of the respective assets. Estimated useful asset life by classification is as follows:

	Years
Computers, software and office equipment	3	-	10
Leasehold improvements (1)		5
Manufacturing tooling	3	-	7
Laboratory equipment	4	-	6
Demo equipment		3

(

)

Leasehold improvements are depreciated over the shorter of the useful life or the remaining lease term.

Upon retirement or sale of fixed assets, the cost and related accumulated depreciation are removed from the balance sheet and the resulting gain or loss is reflected in operations. Maintenance and repairs are charged to operations expense as incurred.

Long-lived Assets

Finite-lived intangible assets consist of patents and trademarks, licensing fees, developed technology, and customer relationships, and are amortized over their estimated useful life. Accumulated amortization is included in intangibles, net in the accompanying consolidated balance sheets.

The Company reviews finite-lived identifiable intangible assets for impairment in accordance with ASC

360

—

Property, Plant and Equipment

, whenever events or changes in circumstances indicate the carrying amount

may

not

be recoverable. Events or changes in circumstances that indicate the carrying amount

may

not

be recoverable include, but are

not

limited to, a significant change in the medical device marketplace and a significant adverse change in the business climate in which the Company operates.

The tradename was an indefinite-lived intangible asset and was

not

amortized during

third

quarter of

2020.

The Company reviews its other intangible assets in accordance with ASC

350—

Intangibles—Goodwill and Other

. Under this topic, intangible assets determined to have an indefinite useful life are

not

amortized but are tested for impairment annually or more often if an event or circumstances indicate that an impairment loss has been incurred. Our impairment testing as of

December 31, 2019

resulted in

$770,250

of impairment charges to our intangible assets.

Given the decrease in the Company's market capitalization from

June 30, 2020,

the Company determined that potential impairment indicators were present and that an impairment assessment was warranted for long-lived assets. In evaluating tradename, estimated fair values were determined using discounted cash flows and implied royalty rates. Based on the results of the tradename assessments, the Company concluded that the fair values of the tradename exceeded the carrying values. The Company concluded there was

impairment of its intangible assets as of

September 30, 2020.

As a part of the Company's review of the tradename intangible asset associated with its Helomics operating segment, the Company has determined the asset is a finite lived asset. The useful life of the tradename has a useful life of

eighteen

and one—half years beginning

September 30, 2020.

In evaluating other long-lived assets, the Company prepared the undiscounted cash flows per ASC

360.

The Company concluded that the undiscounted cash flows of the long-lived assets exceeded the carrying values. The Company concluded there was

impairment of its finite lived assets as of

September 30, 2020.

Goodwill

In accordance with ASC

350

–

Intangibles – Goodwill and Other

, goodwill is calculated as the difference between the acquisition date fair value of the consideration transferred and the fair value of net assets acquired. Goodwill is an asset representing the future economic benefits arising from other assets acquired in a business combination. Goodwill is an indefinite-lived asset and is

not

amortized. Goodwill is tested for impairment annually at the reporting unit level or whenever events or circumstances present an indication of impairment.

To determine whether goodwill is impaired, annually or more frequently if needed, the Company performs a multi-step impairment test. The Company

first

has the option to assess qualitative factors to determine if it is more likely than

not

that the carrying value of a reporting unit exceeds its estimated fair value. The Company

may

also elect to skip the qualitative testing and proceed directly to the quantitative testing. When performing quantitative testing, the Company

first

estimates the fair values of its reporting units using discounted cash flows. To determine fair values, the Company is required to make assumptions about a wide variety of internal and external factors. Significant assumptions used in the impairment analysis include financial projections of free cash flow (including significant assumptions about operations including the rate of future revenue growth, capital requirements, and income taxes), long-term growth rates for determining terminal value and discount rates. Comparative market multiples are used to corroborate the results of the discounted cash flow test. These assumptions require significant judgement. If the fair value is less than the carrying value of the reporting unit, then the implied value of goodwill would be calculated and compared to the carrying amount of goodwill to determine whether goodwill is impaired.

Our annual impairment test as of

December 31, 2019

resulted in

$8,100,000

of impairment charges related to our goodwill.

During the

third

quarter of

2020,

the Company's share price experienced a sustained reduction in trading values. This was also reflective of broader difficulties in the general economic conditions due to the COVID pandemic. Based on our examination of these and other qualitative factors at

September

30,

2020,

the Company concluded that that potential impairment indicators were present and that an impairment assessment was warranted for goodwill.

In testing goodwill for impairment as of

September 30, 2020,

the Company performed a quantitative impairment test, including computing the fair value of the Helomics reporting unit and comparing that value to its carrying value. Based upon the Company's quantitative goodwill impairment test, the Company concluded that goodwill was impaired as of the testing date of

September 30, 2020.

Pursuant to ASU

2017

–

Simplifying the Test for Goodwill Impairment

, the single step is to determine the estimated fair value of the reporting unit and compare it to the carrying value of the reporting unit, including goodwill. To the extent the carrying amount of goodwill exceeds the implied goodwill, the difference is the amount of the goodwill impairment. The Company also completed a reconciliation between the implied equity valuation prepared and the Company's market capitalization.

The quantitative review as of

September 30, 2020

resulted in

$2,997,000

of impairment expense related to goodwill. As of

September 30, 2020,

the cumulative impairment recorded was

$11,097,000.

Goodwill balance at December 31, 2019	$	15,690,290
Impairment		(2,997,000	)
Goodwill balance at September 30, 2020	$	12,693,290

When evaluating the fair value of Helomics reporting unit the Company used a discounted cash flow model

and market comparisons.

Key assumptions used to determine the estimated fair value included: (a) expected cash flow for the

-year period following the testing date (including net revenues, costs of revenues, and operating expenses as well as estimated working capital needs and capital expenditures); (b) an estimated terminal value using a terminal year growth rate of

3.0%

determined based on the growth prospects of the reporting unit; and (c) a discount rate of

25%

based on management's best estimate of the after-tax weighted average cost of capital. The discount rate included a Company specific risk premium of

10%

for risks related to the term of the forecasts.

The majority of the inputs used in the discounted cash flow model are unobservable and thus are considered to be Level

inputs. The inputs for the market capitalization calculation are considered Level

inputs.

The Company will continue to monitor its reporting units to determine whether events and circumstances warrant further interim impairment testing. Impairment of goodwill is

not

expected to be deductible for tax purposes. The Company can make

assurances that its goodwill will

not

be impaired in the future.

Revenue Recognition

The Company recognizes revenue when it satisfies a performance obligation by transferring control of the promised goods or services to its customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. Sales taxes are imposed on the Company's sales to nonexempt customers. The Company collects the taxes from the customers and remits the entire amounts to the governmental authorities. The Company has elected an accounting policy to exclude sales taxes from revenue and expenses and to recognize shipping and handling costs at point of sale. The Company has elected a practical expedient and does

not

recognize financing components for contracts with customers containing customary terms for

one

year or less.

Revenue from Product Sales

The Company has medical device revenue consisting primarily of sales of the STREAMWAY System, as well as sales of the proprietary cleaning fluid and filters for use with the STREAMWAY System. This revenue stream is reported within both the domestic and international revenue segments. The Company sells its medical device products directly to hospitals and other medical facilities using employed sales representatives and independent contractors. Purchase orders, which are governed by sales agreements in all cases, state the final terms for unit price, quantity, shipping and payment terms. The unit price is considered the observable stand-alone selling price for the arrangements. The Company Sales Agreement, and Terms and Conditions, is a dually executed contract providing explicit criteria supporting the sale of the STREAMWAY System. The Company considers the combination of a purchase order and acceptance of its Terms and Conditions to be a customer's contract in all cases.

Product sales for medical devices consist of a single performance obligation that the Company satisfies at a point in time. The Company recognizes product revenue when the following events have occurred: (

) the Company has transferred physical possession of the products, (

) the Company has a present right to payment, (

) the customer has legal title to the products, and (

) the customer bears significant risks and rewards of ownership of the products. Based on the shipping terms specified in the sales agreements and purchase orders, these criteria are generally met when the products are shipped from the Company's facilities (“FOB origin,” which is the Company's standard shipping terms). As a result, the Company determined that the customer is able to direct the use of, and obtain substantially all of the benefits from, the products at the time the products are shipped. The Company

may,

at its discretion, negotiate different shipping terms with customers which

may

affect the timing of revenue recognition. The Company's standard payment terms for its customers are generally

days after the Company transfers control of the product to its customer. The Company allows returns of defective disposable merchandise if the customer requests a return merchandise authorization from the Company.

Customers

may

also purchase a maintenance plan for the medical devices from the Company, which requires the Company to service the STREAMWAY System for a period of

one

year subsequent to the

one

-year anniversary date of the original STREAMWAY System invoice. The maintenance plan is considered a separate performance obligation from the product sale, is charged separately from the product sale, and is recognized over time (ratably over the relevant

one

-year period) as maintenance services are available. A time-elapsed output method is used to measure progress because the Company transfers control evenly by providing a stand-ready service. The Company has determined that this method provides a faithful depiction of the transfer of services to its customers.

All amounts billed to a customer in a sales transaction for medical devices related to shipping and handling, if any, represent revenues earned for the goods provided, and these amounts have been included in revenue. Costs related to such shipping and handling billing are classified as cost of goods sold. This revenue stream is reported under the domestic and international sales segments.

Variable Consideration

The Company records revenue from distributors and direct end customers in an amount that reflects the transaction price it expects to be entitled to after transferring control of those goods or services. The Company's current product sales contracts do

not

contain any features that create variability in the amount or timing of revenue to be earned.

Warranty

The Company generally provides

one

-year warranties against defects in materials and workmanship on product sales and will either repair the products or provide replacements at

charge to customers. As they are considered assurance-type warranties, the Company does

not

account for them as separate performance obligations. Warranty reserve requirements are based on a specific assessment of the products sold with warranties where a customer asserts a claim for warranty or a product defect.

Revenue from Clinical Testing

The Precision Oncology Insights are clinic diagnostic testing comprised of the Company's ChemoFx and BioSpeciFx tests. The ChemoFx test determines how a patient's tumor specimen reacts to a panel of various chemotherapy drugs, while the BioSpeciFx test evaluates the expression of a particular gene related to a patient's tumor specimen. Revenues are recognized when control of the promised goods or services is transferred to customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. The estimated uncollectible amounts are generally considered implicit price concessions that are a reduction in revenue. The Company's performance obligations are satisfied at a point in time when test reports are delivered.

For service revenues, the Company estimates the transaction price which is the amount of consideration it expects to be entitled to receive in exchange for providing services based on its historical collection experience using a portfolio approach as a practical expedient to account for patient contracts as collective groups rather than individually. The Company monitors its estimates of transaction price to depict conditions that exist at each reporting date. If the Company subsequently determines that it will collect more or less consideration than it originally estimated for a contract with a patient, it will account for the change as an increase or decrease to the estimate of the transaction price, provided that such adjustment does

not

result in a significant reversal of cumulative revenue recognized.

The Company recognizes revenue from these patients when contracts as defined in ASC

606,

Revenue from Contracts with Customers

are established at the amount of consideration to which it expects to be entitled or when the Company receives substantially all of the consideration subsequent to the performance obligations being satisfied. The Company's standard payment terms for hospital and patient direct bill is

days after invoice date. This revenue stream is reported under the Helomics segment.

CRO Revenue

Contract revenues are generally derived from studies conducted with biopharmaceutical and pharmaceutical companies. The specific methodology for revenue recognition is determined on a case-by-case basis according to the facts and circumstances applicable to a given contract. The Company typically uses an input method that recognizes revenue based on the Company's efforts to satisfy the performance obligation relative to the total expected inputs to the satisfaction of that performance obligation. For contracts with multiple performance obligations, the Company allocates the contract's transaction price to each performance obligation on the basis of the standalone selling price of each distinct good or service in the contract. Advance payments received in excess of revenues recognized are classified as deferred revenue until such time as the revenue recognition criteria have been met. Payment terms are net

from the invoice date, which is sent to the customer as the Company satisfies the performance obligation relative to the total expected inputs to the satisfaction of that performance obligation. This revenue stream is reported under the Helomics and Soluble (as defined below) segments

Contract Balances

The Company records a receivable when it has an unconditional right to receive consideration after the performance obligations are satisfied. As of

September 30, 2020,

and

December 31, 2019,

accounts receivable totaled

$508,265

and

$297,055,

respectively.

The Company's deferred revenues related primarily to maintenance plans as of

September 30, 2020

and

December 31, 2019

were

$66,123

and

$40,384,

respectively.

Valuation and accounting for stock options and warrants

The Company determines the grant date fair value of options and warrants using a Black-Scholes option valuation model based upon assumptions regarding risk-free interest rate, expected dividend rate, volatility and estimated term.

The fair value of each option and warrant grant is estimated on the grant date using the Black-Scholes option valuation model with the following assumptions:

	Nine Months Ended September 30,
	2020			2019
	Stock Options
Expected dividend yield		0.0%			0.0%
Expected stock price volatility	82.6%	-	87%	78.6%	-	82.4%
Risk-free interest rate	0.13%	-	1.78%	1.5%	-	2.76%
Expected life (years)		10			10

	Warrants
Expected dividend yield		0.0%			0.0%
Expected stock price volatility	82.6%	-	87%	78.6%	-	82.4%
Risk-free interest rate	0.135%	-	0.79%	1.39%	-	2.58%
Expected life (years)	5	/	5.5		5

Income Taxes

The Company accounts for income taxes in accordance with ASC

740

Income Taxes

(“ASC

740”

). Under ASC

740,

deferred tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and net operating loss and credit carry forwards using enacted tax rates in effect for the year in which the differences are expected to impact taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amounts expected to be realized.

There is

income tax provision in the accompanying condensed consolidated statements of net loss due to the cumulative operating losses that indicate a

100%

valuation allowance for the deferred tax assets and state income taxes is appropriate.

The Company reviews income tax positions expected to be taken in income tax returns to determine if there are any income tax uncertainties. The Company recognizes tax benefits from uncertain tax positions only if it is more likely than

not

that the tax positions will be sustained on examination by taxing authorities, based on technical merits of the positions. The Company would recognize interest and penalties related to unrecognized tax benefits on the income tax expense line in the accompanying consolidated statement of operations, and any accrued interest and penalties would be included on the related tax liability line in the consolidated balance sheet. The Company has identified

income tax uncertainties.

During

2020

and

2019,

the Company believes it experienced an ownership change as defined in Section

382

of the Internal Revenue Code which will limit the ability to utilize the Company's net operating losses (NOLs). The Company

may

have experienced additional ownership changes in earlier years further limiting the NOL carry-forwards that

may

be utilized. The Company has

not

yet completed a formal Section

382

analysis. The general limitation rules allow the Company to utilize its NOLs subject to an annual limitation that is determined by multiplying the federal long-term tax-exempt rate by the Company's value immediately before the ownership change

Tax years subsequent to

2017

remain open to examination by federal and state tax authorities.

Offering Costs

Costs incurred which are direct and incremental to an offering of the Company's securities are deferred and charged against the proceeds of the offering, unless such costs are deemed to be insignificant in which case they are expensed as incurred.

Credit Risk

Financial instruments which potentially subject the Company to concentrations of credit risk consist principally of cash. The Company places its cash with high credit quality financial institutions and, by policy, generally limits the amount of credit exposure to any

one

financial institution. The Company has a credit risk of

$1,781,714

for cash amounts held in a single institution that are in excess of amounts issued by the Federal Deposit Insurance Corporation.

Risks and Uncertainties

The Company is subject to risks common to companies in the medical device and biopharmaceutical industries, including, but

not

limited to, development by the Company or its competitors of new technological innovations, dependence on key personnel, protection of proprietary technology, and compliance with regulations of the Food and Drug Administration (“FDA”), Clinical Laboratory Improvement Amendments (“CLIA”), and other governmental agencies.

Reclassifications

Certain reclassifications have been made to the prior years' financial statements to conform to the current year presentation. The reclassifications had

effect on previously reported results of operations, cash flows or accumulated deficit.

Recent Accounting Pronouncements

The Company considers the applicability and impact of all Accounting Standards Updates (“ASUs”) issued by the Financial Accounting Standards Board (the “FASB”). Recently issued ASUs

not

listed below either were assessed and determined to be

not

applicable or are currently expected to have

impact on the consolidated financial statements of the Company.

June 2016,

the FASB issued ASU

2016

13,

“Financial Instruments – Credit Losses.” This ASU added a new impairment model (known as the current expected credit loss (“CECL”) model) that is based on expected losses rather than incurred losses. Under the new guidance, an entity recognizes as an allowance its estimate of expected credit losses. The CECL model applies to most debt instruments, trade receivables, lease receivables, financial guarantee contracts, and other loan commitments. The CECL model does

not

have a minimum threshold for recognition of impairment losses and entities will need to measure expected credit losses on assets that have a low risk of loss. As a smaller reporting company pursuant to Rule

12b

of the Securities Exchange Act of

1934,

as amended, these changes become effective for the Company on

January 1, 2023.

Management is currently evaluating the potential impact of these changes on the consolidated financial statements of the Company.

Newly formed subsidiaries

The Company formed Extraordinary Vaccine Development Corporation as a wholly owned subsidiary in

May 2020.

The Company also formed Soluble Biotech Inc. as a wholly owned subsidiary in

May 2020.

This subsidiary operates the assets of Soluble Therapeutics and BioDtech the Company acquired in

May 2020.

See

Note

– Stockholders' Equity, Stock options and Warrants - Acquisition from Soluble Therapeutics and BioDtech.

Recent Developments

July 8, 2020,

Andrew P. Reding resigned from the Board of Directors of the Company, effective immediately. Effective

July 9, 2020,

the Board elected Chuck Nuzum, Nancy Chung-Welch, Ph.D., and Gregory S. St.Clair to the Board. They were chosen to fill the vacancies created by the resignations of Pam Prior, Gerald J. Vardzel, Jr. and Andrew P. Reding, respectively. Mr. Nuzum was also chosen to chair the Board's Audit Committee. As a Class I director, his term will expire at the

2022

annual meeting of the Company's stockholders, while Dr. Chung-Welch's and Mr. St. Clair's terms will expire at the

2020

annual meeting of the Company's stockholders (as with the other Class II directors). On

April 2, 2020,

J. Melville Engle was elected Chairman of the Board of Directors.

The Company has evaluated all of its activities and concluded that

other subsequent events have occurred that would require recognition in the condensed consolidated financial statements or disclosure in the notes to the condensed consolidated financial statements, except as described above and in Note

– Subsequent Events.

Note 2 - Notes Receivable	9 Months Ended
Note 2 - Notes Receivable	Sep. 30, 2020
Notes to Financial Statements
Financing Receivables [Text Block]	NOTE 2 – NOTES RECEIVABLE The Company had a secured promissory note receivable from CytoBioscience for $1,112,524 ( “2017 Promissory Note”), plus interest paid monthly at the per annum rate of ( 8% ) on the principal amount. Unpaid principal and unpaid accrued interest on the note were due and payable on February 28, 2020. In 2019, CytoBioscience and its parent company, InventaBioTech, paid interest in the first quarter due through April 2019. The Company had not received any payments from CytoBioscience since the first quarter of 2019. The Company had evaluated the feasibility of repayment and concluded that it was probable that the Company would be unable to collect all amounts due according to the contractual terms of the receivable. During 2019, the Company recorded a loss on this note for the uncollected balance. On May 27, 2020, the Company entered into an Asset Purchase Agreement with InventaBioTech, Inc. (“InventaBioTech”) and two of its subsidiaries, Soluble Therapeutics, Inc. (“Soluble”), and BioDtech, Inc. (“BioDtech”), and simultaneously completed the acquisition of substantially all of Soluble's and BioDtech's assets. In exchange, the Company issued 125,000 shares of common stock and waived all existing claims that the Company has or may have against InventaBioTech (f/k/a CytoBioscience, Inc.). Prior to the completion of the transaction, InventaBioTech owed the Company approximately $1,290,000 under the 2017 Promissory Note, which was secured by certain intellectual property and equipment useful in CRO. In connection with the asset purchase agreement, the Company recognized a gain on the note previously determined to be uncollectable of $1,290,000 and recognized fixed assets of $1,492,500.

Note 3 - Inventories

9 Months Ended

Sep. 30, 2020

Inventory Disclosure [Text Block]

NOTE

– INVENTORIES

Inventory balances are as follows:

	As of September 30, 2020		As of December 31, 2019

Finished goods	$	118,059	$	91,410
Raw materials		87,849		69,821
Work-In-Process		-		28,925
Total	$	205,908	$	190,156

Note 4 - Fixed Assets

9 Months Ended

Sep. 30, 2020

Property, Plant and Equipment Disclosure [Text Block]

NOTE

– FIXED ASSETS

The Company's fixed assets consist of the following:

	As of September 30, 2020		As of December 31, 2019
Computers, software and office equipment	$	1,862,669	$	508,143
Leasehold improvements		216,514		188,014
Laboratory equipment		2,612,403		1,401,210
Manufacturing tooling		108,955		108,956
Demo equipment		69,606		73,051
Total		4,870,146		2,279,373
Less: Accumulated depreciation		1,114,682		771,574
Total Fixed Assets, Net	$	3,755,464	$	1,507,799

Depreciation expense was

$485,648

and

$284,150

during the

nine

months ended

September 30, 2020

and

2019,

respectively and

$236,599

and

$130,848

during the

three

months ended

September 30, 2020

and

2019,

respectively.

Acquisition of Quantitative Medicine

July 1, 2020,

the Company entered into an Asset Purchase Agreement with Quantitative Medicine LLC (“QM), a Delaware limited liability company and its owners and simultaneously completed the acquisition of substantially all of QM's assets. See

Note

–– Stockholders' Equity, Stock Options and Warrants

for additional information

Note 5 - Intangible Assets

9 Months Ended

Sep. 30, 2020

Intangible Assets Disclosure [Text Block]

NOTE

– INTANGIBLE ASSETS

The components of intangible assets were as follows:

	As of September 30, 2020							As of December 31, 2019

		Gross Carrying Costs		Accumulated Amortization			Net Carrying Amount		Gross Carrying Costs		Accumulated Amortization			Net Carrying Amount
Patents & Trademarks	$	384,885	$	(206,908	)	$	177,977	$	339,023	$	(195,286	)	$	143,737
Developed Technology		2,882,000		(216,150	)		2,665,850		2,882,000		(108,075	)		2,773,925
Customer Relationships		445,000		(222,500	)		222,500		445,000		(111,250	)		333,750
Tradename		398,000		-			398,000		398,000		-			398,000
Total	$	4,109,885	$	(645,558	)	$	3,464,327	$	4,064,023	$	(414,611	)	$	3,649,412

Amortization expense was

$230,947

and

$199,481

during the

nine

months ended

September 30, 2020

and

2019,

respectively and

$77,258

and

$93,421

during the

three

months ended

September 30, 2020

and

2019,

respectively.

The following table outlines the estimated future amortization expense related to intangible assets held as of

September 30, 2020:

Year ending December 31,	Expense
2020	$	82,429
2021		329,715
2022		218,465
2023		181,381
2024		181,381
Thereafter		2,470,956
Total	$	3,464,327

Note 6 - Notes Payable

9 Months Ended

Sep. 30, 2020

Debt Disclosure [Text Block]

NOTE

– NOTES PAYABLE

The balances of notes payable were as follows:

	Due Date	As of September 30, 2020		As of December 31, 2019
Bridge loan	March 31, 2021	$	1,721,776	$	1,989,104
Promissory note 2019	March 31, 2021		2,015,833		680,833
Promissory note 2020	March 31, 2021		1,967,500		-
Paycheck Protection Plan	April 20, 2022		541,867
Short term borrowing	May 26, 2020		-		18,563
Short term borrowing	June 10, 2020		-		147,783
Short term borrowing	June 20, 2020		-		194,943
Dr. Schwartz notes	September 30, 2020		-		2,115,000
Total Notes Payable, gross			6,246,976		5,146,226
Less: Unamortized discount			495,100		350,426
Total Notes Payable, net		$	5,751,876	$	4,795,800

The fair value of the Company's notes payable was

$4,476,245

as of

September 30, 2020

based on Level

inputs.

Bridge Loan

September 2018,

the Company issued convertible secured promissory notes to

two

private investors in the original principal amount of an aggregate

$2,297,727

(the “bridge loan”) in exchange for cash proceeds of

$2,000,000.

As additional consideration for the loan, the Company issued an aggregate

65,000

shares of its common stock as inducement shares plus warrants to acquire up to an aggregate

107,178

shares of common stock at an exercise price of

$11.55

per share. Pursuant to a security agreement between the Company and the investors, the Company granted to the investors a security interest in its assets to secure repayment of the note. The bridge loan accrues interest at a rate of

per annum. In

February 2019,

the Company entered into a forbearance agreement with the bridge loan investors pursuant to which, among other things, the investors agreed to forbear on their rights to accelerate the bridge loan based on an event of default and a claimed event of default. In connection with such forbearance, an additional

$344,659

in principal and an additional

16,667

common shares were issued to the investors. In

September 2019,

the bridge loan of

one

investor was paid in full. On

March 19, 2020,

the Company and the remaining investor agreed to extend the note maturity to

June 28, 2020.

The Company and the remaining investor further agreed to extend the due date to

July 15, 2020

and then in

July 2020

agreed to extend to

September 30, 2020.

Effective

September 30, 2020,

the remaining investor and the Company agreed to extend to

March 31, 2021.

payment penalties were paid in relation to payments on the bridge loan during the

three

and

nine

months ended

September 30, 2020

and

$517,247

in payment penalties were accrued but

not

paid as of

September 30, 2020.

The outstanding principal balance of the bridge loan as of

September 30, 2020

was

$1,721,776,

with an unamortized discount of

$0.

Each investor received the right to convert all or any part of its bridge loan into shares of the Company's common stock at a conversion factor that is the lesser of a discounted

-day average price or a set price floor. The number of conversion shares that

may

be issued is subject to an exchange cap such that the sum of (

) the total number of conversion shares plus (

) the number of inducement shares is limited to an aggregate

267,833

shares. As of

September 30, 2020,

the maximum number of conversion shares have been issued,

additional shares are available to be issued related to this conversion option. During the

nine

months ended

September 30, 2020

and

2019,

the remaining investor converted

$267,328

and

$100,000

of the principal balance, respectively and received

170,000

and

26,573

shares of the Company's common stock, respectively.

Dr. Schwartz Notes

November 2018,

Dr. Schwartz made a loan to the Company with a principal balance of

$370,000.

As of

December 31, 2018,

one

promissory note was held with a principal balance of

$370,000

and an unamortized discount of

$63,028.

From

November 30, 2018

through

July 15, 2019,

Dr. Schwartz made numerous loans to the Company in the total amount of

$1,920,000

under

two

promissory notes. As consideration for these amounts, Dr. Schwartz received promissory notes and warrants to purchase

22,129

shares of the Company's common stock at

$8.36

per share. Further, beginning on

February 1, 2019

and the

first

day of each calendar month thereafter while the note remained outstanding, a number of additional warrants were issued. Beginning in

October 2019,

the Company and Dr Schwartz began to renegotiate the note. Due to the negotiations, the Company did

not

issue any additional warrants because they would be cancelled under the new deal.

During

January 2020,

the Company entered into an exchange agreement with Dr. Schwartz. Under the exchange agreement, the

two

outstanding notes were cancelled and in exchange a new promissory note in the amount of

$2,115,000

bearing

12%

interest per annum and maturing on

September 30, 2020

was issued. In addition to the promissory note, Dr. Schwartz received

50,000

shares of the Company's common stock. All warrants issued under the prior promissory notes were cancelled under the exchange agreement;

rights and obligations remain under the cancelled notes. The Company determined that the exchange agreement had, in substance, occurred at

December 31, 2019.

Effective as of

April 21, 2020,

the Company and Carl Schwartz, entered into an exchange agreement relating to a promissory note of the Company dated

January 31, 2020

issued by the Company in the principal amount of

$2,115,000.

The note bore

twelve

percent (

12%

) interest per annum and had a maturity date of

September 30, 2020.

The accrued interest on the note through

April 21, 2020

was

$77,878,

resulting in a total balance of

$2,192,878

in principal and accrued interest on the Note as of such date. Dr. Schwartz and the Company agreed to exchange the note for newly issued shares of common stock of the Company at market value. Pursuant to the exchange agreement, Dr. Schwartz was issued

1,533,481

shares of newly issued common stock at an exchange rate of

$1.43

per share, equal to the closing price of the common stock on

April 21, 2020.

Dr. Schwartz agreed (

)

not

to sell or otherwise transfer

766,740

shares for

three

months after the date of the exchange agreement, and (

)

not

to sell or otherwise transfer the remaining

766,741

shares for

six

months after the date of the exchange agreement.

Promissory Note

2019

During

September 2019,

the Company issued a promissory note with a principal amount of

$847,500

in exchange for cash proceeds of

$700,000.

Pursuant to a security agreement between the Company and the investor, the Company has granted to the investor a security interest in its assets to secure repayment of the note. As additional consideration for the loan, the Company issued an aggregate

8,857

shares of its common stock to the investor plus warrants to acquire up to

68,237

shares of the Company's common stock at an exercise price of

$6.21

per share. The warrants are exercisable beginning on the

sixth

month anniversary of the effective date through the

fifth

-year anniversary thereof. The note accrues interest at a rate of

per annum.

March 19, 2020,

the Company entered into an agreement to extend the due date of its Promissory Note

2019

from

March 27, 2020

and

March 31, 2020

June 27, 2020.

The Company increased the principal amount due on the note by

$300,000

and issued

30,000

shares of its common stock as consideration for the extension. The change in value resulting from the extension exceeded

10%

and as a result the extension was accounted for as an extinguishment under ASC

470,

Debt

. During the

first

quarter of

2020,

the Company incurred a

$300,000

loss on debt extinguishment related to the extension of the note.

The Company and the investor further agreed to extend the due date of the note to

July 15, 2020

and then agreed to extend to

September 30, 2020.

The change in value resulting from the extension to

September 30, 2020

exceeded

10%

and as a result the extension was accounted for as an extinguishment under ASC

470,

Debt. During the

third

quarter of

2020,

the Company incurred a

$345,000

loss on debt extinguishment related to the extension of the note to

September 30, 2020.

Effective

September 30, 2020,

the investor and the Company agreed to further extend the maturity date of the note to

March

31,2021.

The change in value resulting from the extension to

March 31, 2021

exceeded

10%

and as a result the extension was accounted for as an extinguishment under ASC

470,

Debt. During the

third

quarter of

2020,

the Company incurred a

$690,000

loss on debt extinguishment related to the extension of the note to

March 31, 2021.

Further, the parties agreed that the note shall be convertible into shares of the Company's common stock, par at a price equal to the lesser of (i)

$1.00

and (ii)

70%

of the lowest VWAP (as defined in the note) of the Company's common stock during the

twenty

(

) Trading Day (as defined) period ending on either (i) the last complete Trading Day prior to the conversion date or (ii) the conversion date, as determined by the holder in its sole discretion upon such conversion (subject to adjustment).

payment penalties were paid in relation to payments on this promissory note during the

three

and

nine

months ended

September 30, 2020

and

$279,903

in payment penalties were accrued but

not

paid as of

September 30, 2020.

As of

September 30, 2020,

the remaining balance on the promissory note was

$2,015,833

with

$495,100

unamortized discount.

Promissory Note

2020

February 5, 2020,

the Company issued a promissory note with a principal amount of

$1,450,000

in exchange for cash proceeds of

$1,200,000.

Distributions of proceeds under the note were to be made in

three

tranches. Net proceeds of

$400,000

were received for the first, second, and

third

tranches on

February 5, 2020,

March 5, 2020,

and

April 5, 2020,

respectively. Pursuant to a security agreement between the Company and the investor, the Company has granted to the investor a security interest in its assets to secure repayment of the note. The note accrues interest at a rate of

per annum. Subject to certain limitations, the outstanding principal amount of the note and interest thereon were convertible at the election of the investor into shares of the Company's common stock at a conversion price equal to

$2.589.

The conversion price was amended effective

September 30, 2020

to a variable price equal to

70%

of the lowest VWAP (as defined in the note) of Company's common stock during the

twenty

(

) Trading Day (as defined in the note) period ending on either (i) the last complete Trading Day prior to the conversion date or (ii) the conversion date, as determined by the holder in its sole discretion upon such conversion (subject to adjustment).

payment penalties were paid in relation to payments on this promissory note during the

three

and

nine

months ended

September 30, 2020

and

$338,337

in payment penalties were accrued but

not

paid as of

September 30, 2020.

As of

September 30, 2020,

the outstanding balance on the promissory note was

$1,967,500

with

remaining unamortized discount. The note contains a conversion feature and a put which were determined to be derivatives and are discussed further below.

Effective

July 15, 2020,

the Company and the investor agreed to amend the maturity date of the note to

September 30, 2020.

The change in value resulting from the amendment to maturity to

September 30, 2020

exceeded

10%

and as a result the amendment was accounted for as an extinguishment under ASC

470,

Debt. During the

third

quarter of

2020,

the Company incurred a

$172,500

loss on debt extinguishment related to the amendment of the note to

September 30, 2020.

Effective

September 30, 2020,

the investor and the Company agreed to further extend the maturity date of the note to

March

31,2021.

The change in value resulting from the extension to

March 31, 2021

exceeded

10%

and as a result the extension was accounted for as an extinguishment under ASC

470,

Debt. During the

third

quarter of

2020,

the Company incurred a

$345,000

loss on debt extinguishment related to the extension of the note to

March 31, 2021.

As additional consideration, the Company issued to the investor warrants to purchase

94,631,

92,700

and

92,700

shares of the Company's common stock at the closing of the first,

second

and

third

tranches, respectively. The warrants are exercisable beginning on the

sixth

month anniversary of the issuance date at an exercise price equal

$2.992

per share. The Company also issued

46,875

shares of its common stock to the investor at the closing of the

first

tranche.

Short Term Borrowings

The Company entered into short-term borrowings with an investor. The maturity date of the notes is

six

months after the dates of issuance with interest rates of

payable at maturity. Repayment of such notes is subject to a premium. During the

three

and

nine

months ended

September 30, 2020,

the Company issued short term notes for a total of

$1,098,684

for cash proceeds of

$1,020,000

and repaid

$1,459,973

of principal using a portion of proceeds from the equity financing facility. Payment penalties of

$247,327

were paid in relation to payments on these short-term borrowings during the

nine

months ended

September 30, 2020.

There were

amounts outstanding under the short-term borrowings as of

September 30, 2020.

April 2020

Paycheck Protection Program

April 20, 2020,

the Company entered into a promissory note with Park State Bank, which provides for an unsecured loan of

$541,867

pursuant to the Paycheck Protection Program (the “PPP”) under the Coronavirus Aid, Relief, and Economic Security Act and applicable regulations (the “CARES Act”). The promissory note has a term of

years with a

per annum interest rate. Payments are deferred for

months from the date of the promissory note and the Company can apply for forgiveness of all or a portion of the promissory note after

days for covered use of funds.

Pursuant to the terms of the PPP, the promissory note, or a portion thereof,

may

be forgiven if proceeds are used for qualifying expenses as described in the CARES Act, such as payroll costs, costs used to continue group health care benefits, mortgage interest payments, rent and utilities. The Company has used all proceeds for qualifying expenses. The Company has requested forgiveness; however, there is

assurance that we will be able to obtain forgiveness of this loan. The terms of the promissory note, including eligibility and forgiveness,

may

be subject to further requirements in regulations and guidance adopted by the Small Business Administration.

Note 7 - Stockholders' Equity, Stock Options and Warrants

9 Months Ended

Sep. 30, 2020

Stockholders' Equity Note Disclosure [Text Block]

NOTE

– STOCKHOLDERS' EQUITY, STOCK OPTIONS AND WARRANTS

Series D Preferred Stock

April 2019,

the Company issued

3,500,000

shares of Series D preferred stock to Helomics as part of its acquisition of Helomics. Each share of Series D preferred stock is subject to automatic conversion, whereby each such share converts automatically on a

10:1

basis into a share of the Company's common stock upon the earlier of (

) the consummation of any fundamental transaction (e.g., a consolidation or merger, the sale or lease of all or substantially all of the assets of Predictive or the purchase, tender or exchange offer of more than

50%

of the outstanding shares of voting stock of Predictive,) or (

) the

one

-year anniversary of the issuance date. On

April 4, 2020,

3,500,000

shares of Series D convertible preferred stock were converted into

350,004

shares of common stock.

Series E Convertible Preferred Stock

June

through

September 2019,

the Company entered into a private placement securities purchase agreement with investors for shares of Series E convertible preferred stock. The Company issued

258

preferred shares. Each preferred shareholder had the right to convert each Series E convertible preferred share into

0.056857%

of the issued and outstanding shares of common stock immediately prior to conversion for each share of Series E convertible stock, beginning

six

months after the initial close date of

June 13, 2019.

On the date that is

months after the initial closing date, the Company has the option to convert the preferred shares into common stock upon the same terms and limitations as the above optional conversion. The preferred shares included a contingent beneficial conversion amount of

$289,935,

representing the intrinsic value of the shares at the time of issuance. The Company determined the Series E convertible preferred stock should be classified as permanent equity and the beneficial conversion feature amount was accreted through the earliest redemption date of

December 13, 2019.

May 2020,

we notified the holders of our Series E Convertible Preferred Stock of our election to convert the outstanding shares of Series E Stock into common stock effective on

June 13, 2020

pursuant to the terms of the Series E Stock. Prior to the conversion, there were

207.7

shares of Series E Stock outstanding. Each share of Series E Stock converted into

0.056857%

of the issued and outstanding shares of common stock immediately prior to conversion; therefore, the

207.7

outstanding shares of Series E Stock on

June 13, 2020

converted into

1,257,416

shares of common stock equal to

11.8%

of the outstanding shares of common stock as of

June 12, 2020.

Equity Line

October 24, 2019,

the Company entered into an equity purchase agreement with an investor, providing for an equity financing facility. Upon the terms and subject to the conditions in the purchase agreement, the investor is committed to purchase shares having an aggregate value of up to

$15,000,000

of the Company's common stock for a period of up to

three

years. The Company issued to the investor

104,651

commitment shares at a fair market value of

$450,000

for entering into the agreement. From time to time during the

three

-year commitment period, provided that the closing conditions are satisfied, the Company

may

provide the investor with put notices to purchase a specified number of shares subject to certain limitations and conditions and at specified prices, which generally represent discounts to the market price of the common stock. During the

nine

months ended

September 30, 2020,

the Company issued

3,250,000

shares of common stock valued at

$4,229,702

pursuant to the equity line. As of

September 30, 2020,

there was

$10,451,105

remaining available balance under the equity line, subject to market conditions including trading volume and stock price, and subject to other limitations.

March 2020

Private Placement

March 18, 2020,

we sold and issued to private investors (i)

260,000

shares of common stock, at a sale price of

$2.121

per share; (ii) prefunded warrants to acquire

1,390,166

shares of common stock, sold at

$2.12

per share and exercisable at an exercise price of

$0.001

per share; (iii) Series A warrants to acquire

1,650,166

shares of Common Stock at

$1.88

per share, exercisable immediately and terminating

five

and

one

-half years after the date of issuance; and (iv) Series B warrants to acquire

1,650,166

shares of Common Stock at

$1.88

per share, exercisable immediately and terminating

two

years after the date of issuance. See below for amendment dated

September 23, 2020.

In addition, and in lieu of common shares, the investors also purchased prefunded warrants to purchase

1,390,166

shares of common stock at a purchase price of

$2.12

per prefunded warrant, which represents the per share offering price, minus the

$0.0001

per share exercise price of each such prefunded warrant. As a result of the prefunded warrants exercise price being of a nominal amount, these warrants were included as outstanding shares within our earnings per share calculation during the period from purchase through to exercise during the

second

quarter

2020.

The sale of the offering shares, prefunded warrants and A and B warrants resulted in gross proceeds of

$3,498,612

and net proceeds of

$3,127,818

after deducting the placement agent fees and estimated offering expenses payable by the Company. The Company agreed to use the net proceeds from the offering for general corporate purposes. The offering closed on

March 18, 2020,

subject to the satisfaction of customary closing conditions. See

Note

–– Derivatives

for discussion of A, B and agent warrants accounted for as derivative liabilities.

Effective

September 23, 2020,

the Company amended the terms of A and B warrants. Earlier in

September,

the Company notified the holders of the warrants that the Company would accept an exercise price therefor of

$0.8457,

amended from the original exercise price of

$1.88

per share. The amendment also modified the settlement provisions of the warrants under certain circumstances; this change resulted in a classification change from derivative liability to equity classification. See

Note

–– Derivatives

for discussion of A, B and agent warrants accounted for as derivative liabilities prior to

September 23, 2020.

Equity Incentive Plan

The Company has an equity incentive plan, which allows issuance of incentive and non-qualified stock options to employees, directors and consultants of the Company, where permitted under the plan. The exercise price for each stock option is determined by the Board of Directors. Vesting requirements are determined by the Board of Directors when granted and currently range from immediate to

three

years. Options under this plan have terms ranging from

three

ten

years.

Schwartz Note Exchange

Effective as of

April 21, 2020,

the Company and Carl Schwartz, entered into an exchange agreement relating to a promissory note of the Company dated

January 31, 2020

issued by the Company in the principal amount of

$2,115,000.

Pursuant to the exchange agreement, Dr. Schwartz was issued

1,533,481

shares of newly issued common stock at an exchange rate of

$1.43

per share.

See Note

– Notes Payable.

May 2020

Registered Direct Offering and Concurrent Private Placement of Warrants

During

May 2020,

the Company entered into a securities purchase agreement with certain accredited investors for a registered direct offering of

1,396,826

shares of common stock, par value

$0.01

per share. In a concurrent private placement, the Company also issued such investors warrants to purchase up to an aggregate of

1,396,826

shares of common stock. The shares and the warrants were sold at a combined offering price of

$1.575

per share and associated warrant. Each warrant is exercisable immediately upon issuance at an exercise price of

$1.45

per share and will expire

five

and

one

-half years from the issue date. The sale of the offering shares and associated warrants resulted in gross proceeds of

$2,200,001

and net proceeds of

$1,930,101

after deducting the placement agent fees and offering expenses payable by the Company. The Company used the net proceeds from the offering to repay certain indebtedness and agreed to use the remaining net proceeds from the offering for general corporate purposes. The offering closed on

May 8, 2020.

Acquisition from Soluble Therapeutics and BioDtech

May 27, 2020,

the Company entered into an Asset Purchase Agreement with InventaBioTech, Inc. (“InventaBioTech”) and

two

of its subsidiaries, Soluble Therapeutics, Inc. (“Soluble”), and BioDtech, Inc. (“BioDtech”), and simultaneously completed the acquisition of substantially all of Soluble's and BioDtech's assets. In exchange, the Company issued

125,000

shares of common stock and waived all existing claims that the Company has or

may

have against InventaBioTech (f/k/a CytoBioscience, Inc.). All of the shares issued in the acquisition were deposited into escrow, with

25,000

to be released upon the

six

month anniversary of the closing,

25,000

to be released upon the

nine

month anniversary of the closing, and the remaining shares to be released on the

one

year anniversary of the closing. Notwithstanding the foregoing, all or some of the escrow shares

may

be released and returned to the Company for reimbursement in the event that the Company suffers a loss against which InventaBioTech, Soluble, and BioDtech have indemnified the Company pursuant to the Agreement. The Company is also entitled to reclaim

10,000

of the shares if, within

six

months of the closing, the Company is unable to successfully obtain ownership of all of Soluble's interest under its license agreement with the UAB Research Foundation. As a result of the acquisition, which was treated as an asset acquisition, the Company recognized fixed assets of

$1,492,500.

June 2020

Warrant exercise and issuance

During

June 2020,

the Company entered into an agreement with certain accredited institutional investors to immediately exercise for cash an aggregate of

1,396,826

of the warrants issued in connection with the

May 2020

Registered Direct Offering, exercisable immediately at the exercise price of

$1.45

per share of common stock plus an additional

$0.125

for each new warrant to purchase up to a number of shares of common stock equal to

100%

of the number of shares issued pursuant to the exercise of the existing warrants. The new warrants are exercisable immediately and have a term of

five

and

one

-half years and an exercise price per share equal to

$1.80.

The Company received

$2,130,701

in gross proceeds and net proceeds of

$1,865,800

after deducting the placement agent fees and offering expenses payable by the Company.

Effective on

September 23, 2020,

the Company amended the terms of warrants to purchase up to

1,396,826

shares of the Company's common stock, par value

$0.01

per share. The amendment modified the settlement provisions of the warrants under certain circumstances; this change resulted in a classification change from derivative liability to equity classification.

Acquisition of Quantitative Medicine

July 1, 2020,

the Company entered into an Asset Purchase Agreement with Quantitative Medicine LLC (“QM”), a Delaware limited liability company and its owners and simultaneously completed the acquisition of substantially all of QM's assets owned by Seller. QM is a biomedical analytics and computational biology company that developed a novel, computational drug discovery platform called CoRE. CoRE is designed to dramatically reduce the time, cost, and financial risk of discovering new therapeutic drugs by predicting the main effects of drugs on target molecules that mediate disease. In exchange for QM's assets, including CoRE, the Company provided consideration in the form of

954,719

shares of common stock, which, when issued, had a fair value of

$1,470,267.

One half of the shares issued or

477,359

shares were deposited and held in escrow upon issuance, while

207,144

of the remaining shares were issued to Carnegie Mellon University (“CMU”) in satisfaction of all pre-closing amounts owed to CMU under a technology licensing agreement that was assumed by the Company on the closing date. Half of the shares held in escrow will be released on the

six

month anniversary of the closing date, and the other half will be released on the

one

year anniversary of the closing date; provided, however, that all or some of the escrow shares

may

be released and returned to the Company for reimbursement in the event that the Company suffers a loss against which the Selling Parties have indemnified the Company pursuant to the Agreement.

Warrants Issued in Connection with Helomics' Acquisition

Effective on

September 14, 2020 ,

the Company amended the terms of warrants to purchase up to

1,424,506

shares of the Company's common stock, par value

$0.01

per share, which were issued to certain holders in connection with the Company's merger transaction with Helomics on

April 4, 2019.

September 2020,

the Company notified the holders of the warrants that the Company will accept an exercise price of

$0.845,

equal to the last reported per share price of Common Stock on the Nasdaq Capital Market on

September 11, 2020,

amended from the original exercise price of

$10.00

per share (as adjusted for a

one

-for-

ten

(

1:10

) reverse stock split that was effective on

October 29, 2019).

The value of the amendment was determined based on the increase in the fair value on the date of modification using the Black Scholes method and equaled

$554,287.

The amendment was accounted for as a deemed dividend and increased the loss attributable to the common shareholders when calculating earnings per share. The Warrants were issued on

April 4, 2019

to holders of warrants in Helomics; the Warrants expire on

April 4, 2024.

See Note

– Loss per Share

The following summarizes transactions for stock options and warrants for the periods indicated:

	Stock Options					Warrants
	Number of Shares			Average Exercise Price		Number of Shares			Average Exercise Price
Outstanding at December 31, 2018		366,928		$	17.03		362,664		$	41.67

Issued		423,295			6.53		1,869,299			9.25
Forfeited		(23,799	)		13.30		(653	)		3,249.28
Exercised		-			-		(59,700	)		0.10

Outstanding at December 31, 2019		766,424		$	11.34		2,171,610		$	15.26

Issued		121,689			1.42		7,992,706			1.14
Forfeited		(51,637	)		10.03		(119,441	)		6.47
Exercised		-			-		(2,786,992	)		0.79

Outstanding at September 30, 2020		836,655		$	9.96		7,257,883		$	5.36

Stock-based compensation expense recognized for

nine

months ended

September 30, 2020

and

September 30, 2019

was

$557,452

and

$2,004,366,

respectively. Stock-based compensation expense recognized for

three

months ended

September 30, 2020

and

September 30, 2019

was

$134,675

and

$360,146,

respectively. The Company has

$20,196

of unrecognized compensation expense related to non-vested stock options that are expected to be recognized over the next

months.

Note 8 - Derivatives

9 Months Ended

Sep. 30, 2020

Derivative Instruments and Hedging Activities Disclosure [Text Block]

NOTE

- DERIVATIVES

Management concluded the

September 2018

bridge loan contains a conversion feature which is an embedded derivative and required bifurcation. The embedded derivative's value was determined using the discounted stock price for the

-trading days preceding the balance sheet date and the assumption of conversion on that date, as management believed it was probable that the notes would be convertible based on management's expectation that additional financing would be required. During the

nine

months ended

September 30, 2020,

the maximum number of conversions was reached. The Company recognized an unrealized gain or (loss) for the corresponding change in fair value of

and

$315,975

for the

three

months ended

September 30, 2020

and

September 30, 2019,

respectively and

$50,989

and

$84,627

for the

nine

months ended

September 30, 2020

and

September 30, 2019,

respectively. The fair value of the derivative liability related to the bridge loan was

zero

as of

September 30, 2020

and

$50,989

as of

December 31, 2019.

May 21, 2019,

the Company issued a common stock purchase warrant to Dr. Schwartz for value received in connection with the First Note. Beginning on

February 1, 2019

and the

first

day of each calendar month thereafter while the First Note and associated warrants remained outstanding, a number of additional shares were added to the warrant. The Company accounted for the liability to issue more warrants as a derivative liability as the exact number of warrants to be issued was uncertain at the time of the agreement. The Company issued

5,753

warrants to Dr. Schwartz under the agreement in

2019.

The remaining derivative liability of

$22,644

was reduced to

zero

as of

December 31, 2019,

due to the exchange agreement in

January 2020,

which eliminated the issuance of any future warrants and voided all previously issued warrants related to these notes.

Management concluded the Promissory Note

2020

contains a conversion feature and a put each of which is an embedded derivative and are required to be bifurcated. In accordance with ASC

815,

Derivatives and Hedging

, the Company combined these

two

embedded derivatives into a single derivative and determined the fair value to record within the derivative liability on the condensed consolidated balance sheet. At inception, the fair value of the derivative liability was

$68,796,

$52,125

and

$20,542

for the first,

second

and

third

tranches, respectively. During the

three

months ended

September 30, 2020,

the Company recognized a loss of

$403,171

on the change in the fair value of the derivative liability. As of

September 30, 2020,

the fair value of the derivative liability was

$431,917.

Management concluded the A, B and agent warrants issued in connection with the

March 2020

Private Placement discussed above are a derivative liability due to certain features of the warrants which could, in certain circumstances, result in the holder receiving the Black Scholes value of the outstanding warrants in the same type of consideration as the common stockholders. As a result, in those circumstances, the amount of consideration would differ from that provided to holders of common stock, therefore, the warrants were classified as a liability. At inception, the A, B and agent warrants had a fair value of

$2,669,995.

During the

three

months ended

September 30, 2020,

the A and B warrants were amended as discussed in

Note

- Notes Payable

above. As a result of this amendment, the warrants

longer represented a liability to the Company and were reclassified to equity. Prior to reclassification, a gain on the change in fair value of

$855,057

was recorded in the

three

months ended

September 30, 2020.

As of

September 30, 2020,

the fair value of the agent warrants was determined to be

$42,140

and the Company recorded a gain on the change in fair value of

$67,595

and

$60,994

during the

three

and

nine

months ended

September 30, 2020,

respectively.

Management concluded the warrants and agent warrants issued in connection with the

May 2020

Offering discussed above are a derivative liability due to certain features of the warrants which could, in certain circumstances, result in the holder receiving the Black Scholes value of the outstanding warrants in the same type of consideration as the common stockholders. As a result, in those circumstances, the amount of consideration would differ from that provided to holders of common stock, therefore, the warrants were classified as a liability. At inception, the warrants and agent warrants had a fair value of

$1,324,184.

The Company recorded a loss on the change in fair value of the warrants of

$460,065

during the

nine

months ended

September 30, 2020.

During

June 2020,

the investors exercised the warrants and exchanged the warrants for shares of common stock as discussed above. As of

September 30, 2020,

the fair value of the agent warrants was determined to be

$42,994

and the Company recorded a loss on the change in fair value of the agent warrants of

$65,532

and

$39,499

during the

three

and

nine

months ended

September 30, 2020.

In connection with the

June 2020

Warrant exercise and issuance, management concluded the warrants and agent warrants issued in connection with the

June 2020

Warrant exercise and issuance, discussed above, are a derivative liability due to certain features of the warrants which could, in certain circumstances, result in the holder receiving the Black Scholes value of the outstanding warrants in the same type of consideration as the common stockholders. As a result, in those circumstances, the amount of consideration would differ from that provided to holders of common stock, therefore, the warrants were classified as a liability. At inception, the warrants and agent warrants had a fair value of

$1,749,721.

During the

three

months ended

September 30, 2020,

the

June

warrants were amended. As a result of this amendment, the warrants

longer represented a liability to the Company and were reclassified to equity. Prior to reclassification, the Company recorded a gain on the change in fair value of the warrants of

$752,198

and

$834,520

during the

three

and

nine

months ended

September 30, 2020.

The Company recorded a gain on the change in fair value of the agent warrants of

$65,558

and

$71,403

during the

three

and

nine

months ended

September 30, 2020.

As of

September 30, 2020,

the fair value of the agent warrants was

$40,343.

September 30, 2020,

the Promissory Note

2019

was amended. Management concluded the Promissory Note

2019

contains a conversion feature which is an embedded derivative and is required to be bifurcated. In accordance with ASC

815,

Derivatives and Hedging, the Company determined the fair value to record within the derivative liability on the condensed consolidated balance sheet. At inception, the fair value of the derivative liability was

$495,100.

The table below discloses changes in value of the Company's embedded derivative liabilities discussed above.

Derivative liability balance at December 31, 2019	$	50,989
Derivative instrument recognized for A, B and Agent Warrants		2,669,995
Derivative instrument related to Promissory Note 2020		120,921
Gain recognized to revalue derivative instrument at fair value		(27,107	)
Derivative liability balance at March 30, 2020	$	2,814,798
Derivative instrument recognized for May 2020 Warrants		1,324,184
Derivative instrument recognized for June 2020 Warrants		1,749,721
Derivative instrument related to Promissory Note 2020		20,542
Reclassification of Warrant liabilities to Equity on exercise		(1,701,756	)
Loss recognized to revalue derivative instrument at fair value		422,081
Derivative liability balance at June 30, 2020	$	4,629,570
Gain recognized to revalue derivative instrument at fair value		(1,402,768	)
Reclassification of Warrant liabilities to Equity		(2,669,408	)
Derivative instrument related to September 30 debt amendments		495,100
Derivative liability balance at September 30, 2020	$	1,052,494

Note 9 - Loss Per Share

9 Months Ended

Sep. 30, 2020

Earnings Per Share [Text Block]

NOTE

- LOSS PER SHARE

The following table presents the shares used in the basic and diluted loss per common share computations:

	Three Months Ended						Nine Months Ended
	September 30,						September 30,
	2020			2019			2020			2019
Numerator:
Net loss attributable to common shareholders per common share: basic and diluted calculation	$	(6,862,013	)	$	(4,134,313	)	$	(14,968,708	)	$	(5,982,791	)

Denominator:
Weighted average common shares outstanding-basic		15,026,789			3,146,609			9,935,738			2,581,014
Effect of diluted stock options, warrants, and preferred stock (1)		-			-			-			-
Weighted average common shares outstanding - diluted		15,026,789			3,146,609			9,935,738			2,581,014
Loss per common share-basic and diluted	$	(0.46	)	$	(1.31	)	$	(1.51	)	$	(2.32	)

(

)

	Nine Months ended September 30,
	2020		2019
Options		836,655		713,564
Warrants		7,257,883		2,108,277
Convertible debt		3,319,903		103,734
Preferred stock: series B		7,925		7,925
Preferred stock: series D		-		350,000
Preferred stock: series E		-		461,503

Warrants Issued in Connection with Helomics' Acquisition

Effective

September 14, 2020 ,

the Company amended the terms of warrants to purchase up to

1,424,506

shares of the Company's common stock, par value

$0.01

per share, which were issued to certain holders in connection with the Company's merger transaction with Helomics on

April 4, 2019.

Earlier in

September,

the Company notified the holders of the warrants that the Company would accept an exercise price therefor of

$0.845.

The transaction was determined to be a deemed dividend and increases the loss attributable to the common shareholders when calculating earnings per share.

See Note

– Shareholders' Equity, Stock Options and Warrants.

Note 10- Segments

9 Months Ended

Sep. 30, 2020

Segment Reporting Disclosure [Text Block]

NOTE

– SEGMENTS

The Company has determined its operating segments in accordance with ASC

280

–

Segment Reporting

. Factors used to determine the Company's reportable segments include the availability of separate financial statements, the existence of locally based leadership across geographic regions, the economic factors affecting each segment, and the evaluation of operating results at the segment level. The Chief Operating Decision Maker (“CODM”) allocates the Company's resources for each of the operating segments and evaluates their relative performance. Each operating segment listed below has separate financial statements and locally based leadership that are evaluated based on the results of their respective segments. It should be noted that the operating segments below have different products and services. The financial information is consolidated and evaluated regularly by the CODM in assessing performance and allocating resources.

As a result of the changes during the

third

quarter of

2020

and the assets acquired at the end of the

second

quarter of

2020,

the Company considered, whether under ASC

280

there was a change in its operating segments. As a result of the formation of the new Soluble subsidiary, the Company believes the Soluble business represents an operating segment. Soluble signed its

first

contract during the

third

quarter of

2020,

and additional contracts are expected before the year ended

December 31, 2020.

The Company also believes it is appropriate to combine our Skyline Medical and Skyline Europe entities into a single reportable operating segment based on the changes to our physical presence and intent to sign future contracts through the US entity. Finally, the Company believes the Helomics business continues to be an operating segment.

The Company has

three

operating segments: Skyline, Helomics and Soluble. See discussion of revenue recognition in Note

– Summary of Significant Accounting Policies for a description of the products and services recognized in each segment. The segment revenues and segment net losses for the

three

and

nine

months ended

September 30, 2020

are included in the table below. All revenues are earned from external customers.

Revenue

	Three Months Ended				Nine Months Ended,
	September 30,				September 30,
	2020		2019		2020		2019
Skyline	$	471,054	$	495,884	$	924,605	$	1,011,672
Helomics		9,703		26,812		33,879		52,416
Soluble		-		-		-		-
Corporate		-		-		-		-
Total	$	480,757	$	522,696	$	958,484	$	1,064,088

Segment Gain (Loss)

	Three Months Ended						Nine Months Ended,
	September 30,						September 30,
	2020			2019			2020			2019
Skyline	$	(42,275	)	$	(931,140	)	$	(1,024,786	)	$	(2,986,830	)
Helomics		(4,138,459	)		(1,353,755	)		(7,346,236	)		(3,017,692	)
Soluble		(282,150	)		-			(397,887	)		-
Corporate		(1,844,842	)		(1,723,617	)		(5,645,512	)		167,930
Total	$	(6,307,726	)	$	(4,008,512	)	$	(14,414,421	)	$	(5,836,592	)

Assets

	As of September 30,		As of December 31,
	2020		2019
Skyline	$	1,292,073	$	969,793
Helomics		20,193,997		21,275,306
Soluble		1,789,598		-
Corporate		1,885,309		130,411
Total		25,160,978	$	22,375,510

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-Section 50
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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Basis of Accounting, Policy [Policy Text Block]

Note 11 - Leases	9 Months Ended
Note 11 - Leases	Sep. 30, 2020
Notes to Financial Statements
Lessee, Operating Leases [Text Block]	NOTE 11 – LEASES On May 1, 2020, the Company signed an amendment to its lease for the Helomics' offices located at 91 43 rd Street, Pittsburgh, Pennsylvania. The lease was last amended on October 27, 2017. The lease will end February 28, 2021 and as amended, will include two one -year renewal terms which the Company concluded are reasonably certain to be exercised. The Company also entered into a sublease agreement for a portion of the space leased at 91 43 rd Street. On July 28, 2020, the Company entered into a new lease for Soluble Biotech offices located in the Riverhills Business Park in Birmingham, AL. The lease was effective August 15, 2020 and will end August 31, 2025. The lease does not contain any renewal options. On August 24, 2020, the Company entered into a new lease for the Helomics' offices located at 91 43 rd Street, Pittsburgh, Pennsylvania. The lease was effective September 1, 2020 and will end August 31, 2022. The lease does not contain any renewal options.

Note 12 - Related Party Transactions	9 Months Ended
Note 12 - Related Party Transactions	Sep. 30, 2020
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	NOTE 12 – RELATED PARTY TRANSACTIONS The Audit Committee has the responsibility to review and approve all transactions to which a related party and the Company may be a party prior to their implementation, to assess whether such transactions meet applicable legal requirements. One of the Company's directors, Richard L. Gabriel, is the Chief Operating Officer and serves as a director of GLG Pharma (“GLG”). The Company and GLG have a partnership agreement for the purpose of bringing together their proprietary technologies to build out personalized medicine platform for the diagnosis and treatment of women's cancer. There has been no revenue or expenses generated by this partnership to date. Richard L. Gabriel is also contracted as the Chief Operating Officer for TumorGenesis. Through April 1, 2019, Mr. Gabriel received $12,000 per month pursuant to a renewable six -month contract. On May 1, 2019, Mr. Gabriel executed a one -year contract with renewable three -month periods to continue as the Chief Operating Officer for TumorGenesis, receiving $13,500 in monthly cash payments. Dr. Carl Schwartz, the Company's CEO, made loans to the Company in exchange for promissory notes and common stock. See Note 6 – Notes Payable for detailed description of these arrangements.

Note 13 - Subsequent Events	9 Months Ended
Note 13 - Subsequent Events	Sep. 30, 2020
Notes to Financial Statements
Subsequent Events [Text Block]	NOTE 13 – SUBSEQUENT EVENTS Equity Line Agreement During the fourth quarter of 2020 through November 16, the Company issued 981,073 shares of its common stock valued at $661,685 pursuant to the equity line. Promissory Note Conversions During the fourth quarter of 2020 through November 16, 2020, the investors converted $53,354 of the principal balance and received 100,000 shares of the Company's common stock.

Significant Accounting Policies (Policies)

9 Months Ended

Sep. 30, 2020

Accounting Policies [Abstract]

Nature of Operations and Continuance of Operations

Predictive Oncology Inc. (the “Company”) was originally incorporated on

April 23, 2002

in Minnesota as BioDrain Medical, Inc. Effective

August 6, 2013,

the Company changed its name to Skyline Medical Inc. Pursuant to an Agreement and Plan of Merger effective

December 16, 2013,

the Company merged with and into a Delaware corporation with the same name that was its wholly owned subsidiary, with such Delaware corporation as the surviving corporation of the merger. On

August 31, 2015,

the Company completed a successful offering and concurrent uplisting to the NASDAQ Capital Market. On

February 1, 2018,

February 1, 2018.

Because of this change, the Company's common stock traded under the ticker symbol “AIPT,” effective

February 2, 2018.

June 10, 2019,

June 13, 2019.

Skyline Medical (“Skyline”) remains as an incorporated division of Predictive Oncology Inc. On

October 28, 2019,

the Company completed a

one

-for-

ten

reverse stock split that was effective for trading purposes on

October 29, 2019.

All numbers of shares and per-share amounts in this report have been adjusted to reflect the reverse stock split.

The Company is a healthcare company that provides personalized medicine solutions and medical devices in

two

main areas: (

During the

first

quarter of

2018,

the Company acquired

25%

of the capital stock of Helomics Holding Corporation (“Helomics”). On

April 4, 2019,

the Company completed a forward triangular merger with Helomics Acquisition Inc., a wholly owned subsidiary of the Company and Helomics, acquiring the remaining

75%

of the capital stock of Helomics.

The Company has incurred recurring losses from operations and has an accumulated deficit of

$96,913,132

September 30, 2020.

The Company does

not

expect to generate sufficient operating revenue to sustain its operations in the near-term. During fiscal year

2019

and the

nine

months ended

September 30, 2020,

the Company incurred negative cash flows from operations. Although the Company has attempted to curtail expenses, there is

guarantee that the Company will be able to reduce these expenses significantly, and expenses

may

$2,474,312

as of

September 30, 2020

and needs to raise significant additional capital to meet its operating needs and pay debt obligations coming due. Outstanding debt, including accrued interest and penalties, totaled

$7,872,542

as of

September 30, 2020,

all of which is due within

six

months. Debt is secured by all assets of the Company and its subsidiaries. The Company intends to raise these funds through equity or debt financing that

may

include public offerings, private placements, alternative offerings, or other means. In

October 2019,

the Company entered into a purchase agreement for an equity line under which it can raise up to

$15,000,000

over a

three

-year period, subject to market conditions including trading volume and stock price. As of

September 30, 2020,

there was

$10,451,105

remaining available balance under the equity line, subject to market conditions including trading volume and stock price, and subject to other limitations. Given the limitations in place, there is

guarantee that the Company will be able to raise the full amount available under the equity line over the course of the

three

-year period. In

nine

months ended

September 30, 2020,

the Company completed various debt, equity and other financing activities and raised net proceeds of

$12,303,458,

net of repayments. Despite these sources of funding, it is

not

probable the Company will be able to obtain additional financing in order to fund operations. Therefore, there is substantial doubt about the Company's ability to continue as a going concern for

one

not

include any adjustments that might result from the outcome of this uncertainty.

Effect of Covid-19 Pandemic [Policy Text Block]

Coronavirus Outbreak

March 2020,

the World Health Organization declared the recent spread of COVID-

not

currently possible to estimate the duration and severity of the COVID-

may

not

be able to access necessary additional capital given the current condition of the financial markets. Further, there is

assurance that we will be able to obtain forgiveness of this loan. Thus, if COVID-

continues to spread or the response to contain the virus is unsuccessful, we

may

continue to experience a material adverse effect on our business, financial condition, results of operations, cash flows and stock price.

Interim Financial Statements, Policy [Policy Text Block]

Interim Financial Statements

-K filed with the SEC on

April 1, 2020.

The nature of the Company's business is such that the results of any interim period

may

not

be indicative of the results to be expected for the entire year.

Use of Estimates, Policy [Policy Text Block]

Accounting Policies and Estimates

Fair Value Measurement, Policy [Policy Text Block]

Fair Value Measurements

As outlined in ASC –

820,

Fair Value Measurement

820

establishes a

three

-level fair value hierarchy that prioritizes information used in developing assumptions when pricing an asset or liability as follows:

Level

– Observable inputs such as quoted prices in active markets;

Level

– Inputs other than quoted prices in active markets, that are observable either directly or indirectly; and

Level

– Unobservable inputs where there is little or

market data, which requires the reporting entity to develop its own assumptions.

The fair value of the Company's investment securities, which consist of cash and cash equivalents, was determined based on Level

inputs. The fair values of the Company's derivative liabilities were determined based on Level

inputs. See

Note

– Derivatives

. The fair values of the Company's notes payable were determined based on Level

inputs. See

Note

– Notes Payable

Inventory, Policy [Policy Text Block]

Inventories

Inventories are stated at the lower of cost or net realizable value, with cost determined on a

first

-in,

first

-out basis.

Property, Plant and Equipment, Policy [Policy Text Block]

Fixed Assets

	Years
Computers, software and office equipment	3	-	10
Leasehold improvements (1)		5
Manufacturing tooling	3	-	7
Laboratory equipment	4	-	6
Demo equipment		3

(

)

Leasehold improvements are depreciated over the shorter of the useful life or the remaining lease term.

Goodwill and Intangible Assets, Intangible Assets, Policy [Policy Text Block]

Long-lived Assets

The Company reviews finite-lived identifiable intangible assets for impairment in accordance with ASC

360

—

Property, Plant and Equipment

, whenever events or changes in circumstances indicate the carrying amount

may

not

be recoverable. Events or changes in circumstances that indicate the carrying amount

may

not

be recoverable include, but are

not

limited to, a significant change in the medical device marketplace and a significant adverse change in the business climate in which the Company operates.

The tradename was an indefinite-lived intangible asset and was

not

amortized during

third

quarter of

2020.

The Company reviews its other intangible assets in accordance with ASC

350—

Intangibles—Goodwill and Other

. Under this topic, intangible assets determined to have an indefinite useful life are

not

amortized but are tested for impairment annually or more often if an event or circumstances indicate that an impairment loss has been incurred. Our impairment testing as of

December 31, 2019

resulted in

$770,250

of impairment charges to our intangible assets.

Given the decrease in the Company's market capitalization from

June 30, 2020,

impairment of its intangible assets as of

September 30, 2020.

eighteen

and one—half years beginning

September 30, 2020.

In evaluating other long-lived assets, the Company prepared the undiscounted cash flows per ASC

360.

The Company concluded that the undiscounted cash flows of the long-lived assets exceeded the carrying values. The Company concluded there was

impairment of its finite lived assets as of

September 30, 2020.

Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]

Goodwill

In accordance with ASC

350

–

Intangibles – Goodwill and Other

not

amortized. Goodwill is tested for impairment annually at the reporting unit level or whenever events or circumstances present an indication of impairment.

To determine whether goodwill is impaired, annually or more frequently if needed, the Company performs a multi-step impairment test. The Company

first

has the option to assess qualitative factors to determine if it is more likely than

not

that the carrying value of a reporting unit exceeds its estimated fair value. The Company

may

also elect to skip the qualitative testing and proceed directly to the quantitative testing. When performing quantitative testing, the Company

first

Our annual impairment test as of

December 31, 2019

resulted in

$8,100,000

of impairment charges related to our goodwill.

During the

third

quarter of

2020,

September

30,

2020,

the Company concluded that that potential impairment indicators were present and that an impairment assessment was warranted for goodwill.

In testing goodwill for impairment as of

September 30, 2020,

September 30, 2020.

Pursuant to ASU

2017

–

Simplifying the Test for Goodwill Impairment

The quantitative review as of

September 30, 2020

resulted in

$2,997,000

of impairment expense related to goodwill. As of

September 30, 2020,

the cumulative impairment recorded was

$11,097,000.

Goodwill balance at December 31, 2019	$	15,690,290
Impairment		(2,997,000	)
Goodwill balance at September 30, 2020	$	12,693,290

When evaluating the fair value of Helomics reporting unit the Company used a discounted cash flow model

and market comparisons.

Key assumptions used to determine the estimated fair value included: (a) expected cash flow for the

3.0%

determined based on the growth prospects of the reporting unit; and (c) a discount rate of

25%

based on management's best estimate of the after-tax weighted average cost of capital. The discount rate included a Company specific risk premium of

10%

for risks related to the term of the forecasts.

The majority of the inputs used in the discounted cash flow model are unobservable and thus are considered to be Level

inputs. The inputs for the market capitalization calculation are considered Level

inputs.

The Company will continue to monitor its reporting units to determine whether events and circumstances warrant further interim impairment testing. Impairment of goodwill is

not

expected to be deductible for tax purposes. The Company can make

assurances that its goodwill will

not

be impaired in the future.

Revenue from Contract with Customer [Policy Text Block]

Revenue Recognition

not

recognize financing components for contracts with customers containing customary terms for

one

year or less.

Revenue from Product Sales

) the Company has transferred physical possession of the products, (

) the Company has a present right to payment, (

) the customer has legal title to the products, and (

may,

at its discretion, negotiate different shipping terms with customers which

may

affect the timing of revenue recognition. The Company's standard payment terms for its customers are generally

Customers

may

also purchase a maintenance plan for the medical devices from the Company, which requires the Company to service the STREAMWAY System for a period of

one

year subsequent to the

one

Variable Consideration

not

contain any features that create variability in the amount or timing of revenue to be earned.

Warranty

The Company generally provides

one

-year warranties against defects in materials and workmanship on product sales and will either repair the products or provide replacements at

charge to customers. As they are considered assurance-type warranties, the Company does

not

Revenue from Clinical Testing

not

result in a significant reversal of cumulative revenue recognized.

The Company recognizes revenue from these patients when contracts as defined in ASC

606,

Revenue from Contracts with Customers

days after invoice date. This revenue stream is reported under the Helomics segment.

CRO Revenue

Contract Balances

The Company records a receivable when it has an unconditional right to receive consideration after the performance obligations are satisfied. As of

September 30, 2020,

and

December 31, 2019,

accounts receivable totaled

$508,265

and

$297,055,

respectively.

The Company's deferred revenues related primarily to maintenance plans as of

September 30, 2020

and

December 31, 2019

were

$66,123

and

$40,384,

respectively.

Valuation and Accounting for Stock Options and Warrants, Policy [Policy Text Block]

Valuation and accounting for stock options and warrants

The fair value of each option and warrant grant is estimated on the grant date using the Black-Scholes option valuation model with the following assumptions:

	Nine Months Ended September 30,
	2020			2019
	Stock Options
Expected dividend yield		0.0%			0.0%
Expected stock price volatility	82.6%	-	87%	78.6%	-	82.4%
Risk-free interest rate	0.13%	-	1.78%	1.5%	-	2.76%
Expected life (years)		10			10

	Warrants
Expected dividend yield		0.0%			0.0%
Expected stock price volatility	82.6%	-	87%	78.6%	-	82.4%
Risk-free interest rate	0.135%	-	0.79%	1.39%	-	2.58%
Expected life (years)	5	/	5.5		5

Income Tax, Policy [Policy Text Block]

Income Taxes

The Company accounts for income taxes in accordance with ASC

740

Income Taxes

(“ASC

740”

). Under ASC

740,

There is

income tax provision in the accompanying condensed consolidated statements of net loss due to the cumulative operating losses that indicate a

100%

valuation allowance for the deferred tax assets and state income taxes is appropriate.

not

income tax uncertainties.

During

2020

and

2019,

the Company believes it experienced an ownership change as defined in Section

382

of the Internal Revenue Code which will limit the ability to utilize the Company's net operating losses (NOLs). The Company

may

have experienced additional ownership changes in earlier years further limiting the NOL carry-forwards that

may

be utilized. The Company has

not

yet completed a formal Section

382

Tax years subsequent to

2017

remain open to examination by federal and state tax authorities.

Offering Costs [Policy Text Block]

Offering Costs

Concentration Risk, Credit Risk, Policy [Policy Text Block]

Credit Risk

one

financial institution. The Company has a credit risk of

$1,781,714

for cash amounts held in a single institution that are in excess of amounts issued by the Federal Deposit Insurance Corporation.

Risks and Uncertainties Policy [Policy Text Block]

Risks and Uncertainties

The Company is subject to risks common to companies in the medical device and biopharmaceutical industries, including, but

not

Reclassification, Comparability Adjustment [Policy Text Block]

Reclassifications

Certain reclassifications have been made to the prior years' financial statements to conform to the current year presentation. The reclassifications had

effect on previously reported results of operations, cash flows or accumulated deficit.

New Accounting Pronouncements, Policy [Policy Text Block]

Recent Accounting Pronouncements

The Company considers the applicability and impact of all Accounting Standards Updates (“ASUs”) issued by the Financial Accounting Standards Board (the “FASB”). Recently issued ASUs

not

listed below either were assessed and determined to be

not

applicable or are currently expected to have

impact on the consolidated financial statements of the Company.

June 2016,

the FASB issued ASU

2016

13,

not

12b

of the Securities Exchange Act of

1934,

as amended, these changes become effective for the Company on

January 1, 2023.

Management is currently evaluating the potential impact of these changes on the consolidated financial statements of the Company.

Newly Formed Subsidiaries, Policy [Policy Text Block]

Newly formed subsidiaries

The Company formed Extraordinary Vaccine Development Corporation as a wholly owned subsidiary in

May 2020.

The Company also formed Soluble Biotech Inc. as a wholly owned subsidiary in

May 2020.

This subsidiary operates the assets of Soluble Therapeutics and BioDtech the Company acquired in

May 2020.

See

Note

– Stockholders' Equity, Stock options and Warrants - Acquisition from Soluble Therapeutics and BioDtech.

Recent Developments, Policy [Policy Text Block]

Recent Developments

July 8, 2020,

Andrew P. Reding resigned from the Board of Directors of the Company, effective immediately. Effective

July 9, 2020,

2022

annual meeting of the Company's stockholders, while Dr. Chung-Welch's and Mr. St. Clair's terms will expire at the

2020

annual meeting of the Company's stockholders (as with the other Class II directors). On

April 2, 2020,

J. Melville Engle was elected Chairman of the Board of Directors.

The Company has evaluated all of its activities and concluded that

– Subsequent Events.

Note 1 - Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2020

Property Plant and Equipment Useful Life [Table Text Block]

	Years
Computers, software and office equipment	3	-	10
Leasehold improvements (1)		5
Manufacturing tooling	3	-	7
Laboratory equipment	4	-	6
Demo equipment		3

Schedule of Goodwill [Table Text Block]

Goodwill balance at December 31, 2019	$	15,690,290
Impairment		(2,997,000	)
Goodwill balance at September 30, 2020	$	12,693,290

Fair Value Measurement Inputs and Valuation Techniques [Table Text Block]

	Nine Months Ended September 30,
	2020			2019
	Stock Options
Expected dividend yield		0.0%			0.0%
Expected stock price volatility	82.6%	-	87%	78.6%	-	82.4%
Risk-free interest rate	0.13%	-	1.78%	1.5%	-	2.76%
Expected life (years)		10			10

	Warrants
Expected dividend yield		0.0%			0.0%
Expected stock price volatility	82.6%	-	87%	78.6%	-	82.4%
Risk-free interest rate	0.135%	-	0.79%	1.39%	-	2.58%
Expected life (years)	5	/	5.5		5

Note 3 - Inventories (Tables)

9 Months Ended

Sep. 30, 2020

Schedule of Inventory, Current [Table Text Block]

	As of September 30, 2020		As of December 31, 2019

Finished goods	$	118,059	$	91,410
Raw materials		87,849		69,821
Work-In-Process		-		28,925
Total	$	205,908	$	190,156

Note 4 - Fixed Assets (Tables)

9 Months Ended

Sep. 30, 2020

Property, Plant and Equipment [Table Text Block]

	As of September 30, 2020		As of December 31, 2019
Computers, software and office equipment	$	1,862,669	$	508,143
Leasehold improvements		216,514		188,014
Laboratory equipment		2,612,403		1,401,210
Manufacturing tooling		108,955		108,956
Demo equipment		69,606		73,051
Total		4,870,146		2,279,373
Less: Accumulated depreciation		1,114,682		771,574
Total Fixed Assets, Net	$	3,755,464	$	1,507,799

Note 5 - Intangible Assets (Tables)

9 Months Ended

Sep. 30, 2020

Schedule of Finite-Lived Intangible Assets [Table Text Block]

	As of September 30, 2020							As of December 31, 2019

		Gross Carrying Costs		Accumulated Amortization			Net Carrying Amount		Gross Carrying Costs		Accumulated Amortization			Net Carrying Amount
Patents & Trademarks	$	384,885	$	(206,908	)	$	177,977	$	339,023	$	(195,286	)	$	143,737
Developed Technology		2,882,000		(216,150	)		2,665,850		2,882,000		(108,075	)		2,773,925
Customer Relationships		445,000		(222,500	)		222,500		445,000		(111,250	)		333,750
Tradename		398,000		-			398,000		398,000		-			398,000
Total	$	4,109,885	$	(645,558	)	$	3,464,327	$	4,064,023	$	(414,611	)	$	3,649,412

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]

Year ending December 31,	Expense
2020	$	82,429
2021		329,715
2022		218,465
2023		181,381
2024		181,381
Thereafter		2,470,956
Total	$	3,464,327

Note 6 - Notes Payable (Tables)

9 Months Ended

Sep. 30, 2020

Schedule of Short-term Debt [Table Text Block]

	Due Date	As of September 30, 2020		As of December 31, 2019
Bridge loan	March 31, 2021	$	1,721,776	$	1,989,104
Promissory note 2019	March 31, 2021		2,015,833		680,833
Promissory note 2020	March 31, 2021		1,967,500		-
Paycheck Protection Plan	April 20, 2022		541,867
Short term borrowing	May 26, 2020		-		18,563
Short term borrowing	June 10, 2020		-		147,783
Short term borrowing	June 20, 2020		-		194,943
Dr. Schwartz notes	September 30, 2020		-		2,115,000
Total Notes Payable, gross			6,246,976		5,146,226
Less: Unamortized discount			495,100		350,426
Total Notes Payable, net		$	5,751,876	$	4,795,800

Note 7 - Stockholders' Equity, Stock Options and Warrants (Tables)

9 Months Ended

Sep. 30, 2020

Share-based Payment Arrangement, Activity [Table Text Block]

	Stock Options					Warrants
	Number of Shares			Average Exercise Price		Number of Shares			Average Exercise Price
Outstanding at December 31, 2018		366,928		$	17.03		362,664		$	41.67

Issued		423,295			6.53		1,869,299			9.25
Forfeited		(23,799	)		13.30		(653	)		3,249.28
Exercised		-			-		(59,700	)		0.10

Outstanding at December 31, 2019		766,424		$	11.34		2,171,610		$	15.26

Issued		121,689			1.42		7,992,706			1.14
Forfeited		(51,637	)		10.03		(119,441	)		6.47
Exercised		-			-		(2,786,992	)		0.79

Outstanding at September 30, 2020		836,655		$	9.96		7,257,883		$	5.36

Note 8 - Derivatives (Tables)

9 Months Ended

Sep. 30, 2020

Schedule of Derivative Liabilities at Fair Value [Table Text Block]

Derivative liability balance at December 31, 2019	$	50,989
Derivative instrument recognized for A, B and Agent Warrants		2,669,995
Derivative instrument related to Promissory Note 2020		120,921
Gain recognized to revalue derivative instrument at fair value		(27,107	)
Derivative liability balance at March 30, 2020	$	2,814,798
Derivative instrument recognized for May 2020 Warrants		1,324,184
Derivative instrument recognized for June 2020 Warrants		1,749,721
Derivative instrument related to Promissory Note 2020		20,542
Reclassification of Warrant liabilities to Equity on exercise		(1,701,756	)
Loss recognized to revalue derivative instrument at fair value		422,081
Derivative liability balance at June 30, 2020	$	4,629,570
Gain recognized to revalue derivative instrument at fair value		(1,402,768	)
Reclassification of Warrant liabilities to Equity		(2,669,408	)
Derivative instrument related to September 30 debt amendments		495,100
Derivative liability balance at September 30, 2020	$	1,052,494

Note 9 - Loss Per Share (Tables)

9 Months Ended

Sep. 30, 2020

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

	Three Months Ended						Nine Months Ended
	September 30,						September 30,
	2020			2019			2020			2019
Numerator:
Net loss attributable to common shareholders per common share: basic and diluted calculation	$	(6,862,013	)	$	(4,134,313	)	$	(14,968,708	)	$	(5,982,791	)

Denominator:
Weighted average common shares outstanding-basic		15,026,789			3,146,609			9,935,738			2,581,014
Effect of diluted stock options, warrants, and preferred stock (1)		-			-			-			-
Weighted average common shares outstanding - diluted		15,026,789			3,146,609			9,935,738			2,581,014
Loss per common share-basic and diluted	$	(0.46	)	$	(1.31	)	$	(1.51	)	$	(2.32	)

Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]

	Nine Months ended September 30,
	2020		2019
Options		836,655		713,564
Warrants		7,257,883		2,108,277
Convertible debt		3,319,903		103,734
Preferred stock: series B		7,925		7,925
Preferred stock: series D		-		350,000
Preferred stock: series E		-		461,503

Note 10- Segments (Tables)

9 Months Ended

Sep. 30, 2020

Schedule of Segment Reporting Information, by Segment [Table Text Block]

	Three Months Ended				Nine Months Ended,
	September 30,				September 30,
	2020		2019		2020		2019
Skyline	$	471,054	$	495,884	$	924,605	$	1,011,672
Helomics		9,703		26,812		33,879		52,416
Soluble		-		-		-		-
Corporate		-		-		-		-
Total	$	480,757	$	522,696	$	958,484	$	1,064,088

	Three Months Ended						Nine Months Ended,
	September 30,						September 30,
	2020			2019			2020			2019
Skyline	$	(42,275	)	$	(931,140	)	$	(1,024,786	)	$	(2,986,830	)
Helomics		(4,138,459	)		(1,353,755	)		(7,346,236	)		(3,017,692	)
Soluble		(282,150	)		-			(397,887	)		-
Corporate		(1,844,842	)		(1,723,617	)		(5,645,512	)		167,930
Total	$	(6,307,726	)	$	(4,008,512	)	$	(14,414,421	)	$	(5,836,592	)

	As of September 30,		As of December 31,
	2020		2019
Skyline	$	1,292,073	$	969,793
Helomics		20,193,997		21,275,306
Soluble		1,789,598		-
Corporate		1,885,309		130,411
Total		25,160,978	$	22,375,510

Note 1 - Summary of Significant Accounting Policies (Details Textual)				1 Months Ended	3 Months Ended		9 Months Ended		12 Months Ended	21 Months Ended
	Oct. 29, 2019	Oct. 28, 2019	Oct. 24, 2019 USD ($)	Oct. 31, 2019 USD ($)	Sep. 30, 2020 USD ($) yr	Sep. 30, 2019 USD ($)	Sep. 30, 2020 USD ($) yr	Sep. 30, 2019 USD ($)	Dec. 31, 2019 USD ($)	Sep. 30, 2020 USD ($) yr	Apr. 04, 2019	Mar. 31, 2018
Retained Earnings (Accumulated Deficit), Ending Balance					$ (96,913,132)		$ (96,913,132)		$ (82,498,711)	$ (96,913,132)
Cash and Cash Equivalents, at Carrying Value, Ending Balance					2,474,312		2,474,312		150,831	2,474,312
Long-term Debt, Current Maturities, Total					7,872,542		7,872,542			7,872,542
Proceeds from Debt and Equity Financing, Net							12,303,458
Goodwill, Impairment Loss					2,997,000		2,997,000		8,100,000	11,097,000
Accounts Receivable, after Allowance for Credit Loss, Total					508,265		508,265		297,055	508,265
Contract with Customer, Liability, Total					66,123		66,123		40,384	66,123
Income Tax Expense (Benefit), Total							0
Unrecognized Tax Benefits, Ending Balance					0		0			0
Liability for Uncertainty in Income Taxes, Current					0		$ 0			0
Open Tax Year							2017 2018 2019 2020
Cash, Uninsured Amount					$ 1,781,714		$ 1,781,714			$ 1,781,714
Measurement Input, Expected Cash Flow Term [Member]
Reporting Unit Measurement Input (Year) \| yr					20		20			20
Measurement Input, Long-term Revenue Growth Rate [Member]
Reporting Unit Measurement Input (Year)					0.03		0.03			0.03
Measurement Input, Discount Rate [Member]
Reporting Unit Measurement Input (Year)					0.25		0.25			0.25
Measurement Input, Risk Premium [Member]
Reporting Unit Measurement Input (Year)					0.1		0.1			0.1
Licensing Agreements [Member]
Impairment of Intangible Assets (Excluding Goodwill), Total							$ 0		$ 770,250
Equity Line Purchase Agreement [Member]
Issuance or Sale of Equity, Can Be Raised			$ 15,000,000
Sale of Stock, Remaining Available Balance					$ 10,451,105		$ 10,451,105			$ 10,451,105
Equity Line Purchase Agreement [Member] \| Investor [Member]
Issuance or Sale of Equity, Can Be Raised				$ 15,000,000
Sale of Equity, Term (Year)				3 years
Helomics Holding Corp. [Member]
Business Combination, Step Acquisition, Equity Interest in Acquiree, Percentage												25.00%
Business Acquisition, Percentage of Voting Interests Acquired											75.00%
Reverse Stock Split [Member]
Stockholders' Equity Note, Stock Split, Conversion Ratio	0.1	10

Note 1 - Summary of Significant Accounting Policies - Schedule of Property, Plant and Equipment, Useful Life (Details)

9 Months Ended

Sep. 30, 2020

Office Equipment [Member]

Leasehold Improvements [Member]

5 years

^[1]

Demo Equipment [Member]

Minimum [Member] | Office Equipment [Member]

3 years

Minimum [Member] | Manufacturing Tooling [Member]

3 years

Minimum [Member] | Laboratory Equipment [Member]

3 years

Maximum [Member] | Office Equipment [Member]

4 years

Maximum [Member] | Manufacturing Tooling [Member]

10 years

Maximum [Member] | Laboratory Equipment [Member]

7 years

Net loss attributable to common shareholders per common share: basic and diluted calculation

6 years

[1]	Leasehold improvements are depreciated over the shorter of the useful life or the remaining lease term.

Note 1 - Summary of Significant Accounting Policies - Goodwill (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended	21 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019	Sep. 30, 2020
Goodwill			$ 15,690,290
Impairment	$ (2,997,000)		(2,997,000)		$ (8,100,000)	$ (11,097,000)
Goodwill	$ 12,693,290		$ 12,693,290		$ 15,690,290	$ 12,693,290

Note 1 - Summary of Significant Accounting Policies - Valuation Assumptions (Details)	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Expected dividend yield	0.00%	0.00%
Expected life (years) (Year)	10 years	10 years
Minimum [Member]
Expected stock price volatility	82.60%	78.60%
Risk-free interest rate	0.13%	1.50%
Maximum [Member]
Expected stock price volatility	87.00%	82.40%
Risk-free interest rate	1.78%	2.76%
Measurement Input, Expected Dividend Rate [Member]
Warrants and Rights Outstanding, Measurement Input	0	0
Measurement Input, Price Volatility [Member] \| Minimum [Member]
Warrants and Rights Outstanding, Measurement Input	0.826	0.786
Measurement Input, Price Volatility [Member] \| Maximum [Member]
Warrants and Rights Outstanding, Measurement Input	0.87	0.824
Measurement Input, Risk Free Interest Rate [Member] \| Minimum [Member]
Warrants and Rights Outstanding, Measurement Input	0.00135	0.0139
Measurement Input, Risk Free Interest Rate [Member] \| Maximum [Member]
Warrants and Rights Outstanding, Measurement Input	0.0079	0.0258
Measurement Input, Expected Term [Member]
Warrants and Rights Outstanding, Measurement Input		5
Measurement Input, Expected Term [Member] \| Minimum [Member]
Warrants and Rights Outstanding, Measurement Input	5
Measurement Input, Expected Term [Member] \| Maximum [Member]
Warrants and Rights Outstanding, Measurement Input	5.5

Note 2 - Notes Receivable (Details Textual) - USD ($)	May 27, 2020	Jun. 30, 2020
Other Capitalized Property Plant and Equipment [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment, Total	$ 1,492,500
Asset Purchase Agreement with InventaBiotech and Its Subsidiaries, Soluble and BioDeth [Member]
Stock Issued During Period, Shares, Purchase of Assets (in shares)	125,000
Other Nonoperating Income	$ 1,290,000
CytoBioscience [Member] \| Promissory Notes Receivable [Member]
Financing Receivable, after Allowance for Credit Loss, Total		$ 1,112,524
Notes Receivable, Interest Rate, Stated Percentage		8.00%

Note 3 - Inventories - Schedule of Inventory (Details) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Finished goods	$ 118,059	$ 91,410
Raw materials	87,849	69,821
Work-In-Process		28,925
Total	$ 205,908	$ 190,156

Note 4 - Fixed Assets (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
Note 4 - Fixed Assets (Details Textual) - USD ($)	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Depreciation, Total	$ 236,599	$ 130,848	$ 485,648	$ 284,150

Note 4 - Fixed Assets - Schedule of Property, Plant and Equipment (Details) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Computers, software and office equipment	$ 4,870,146	$ 2,279,373
Property, Plant, and Equipment Gross	4,870,146	2,279,373
Less: Accumulated depreciation	1,114,682	771,574
Total Fixed Assets, Net	3,755,464	1,507,799
Office Equipment [Member]
Computers, software and office equipment	1,862,669	508,143
Property, Plant, and Equipment Gross	1,862,669	508,143
Leasehold Improvements [Member]
Computers, software and office equipment	216,514	188,014
Property, Plant, and Equipment Gross	216,514	188,014
Laboratory Equipment [Member]
Computers, software and office equipment	2,612,403	1,401,210
Property, Plant, and Equipment Gross	2,612,403	1,401,210
Manufacturing Tooling [Member]
Computers, software and office equipment	108,955	108,956
Property, Plant, and Equipment Gross	108,955	108,956
Demo Equipment [Member]
Computers, software and office equipment	69,606	73,051
Property, Plant, and Equipment Gross	$ 69,606	$ 73,051

Note 5 - Intangible Assets (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
Note 5 - Intangible Assets (Details Textual) - USD ($)	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Amortization of Intangible Assets, Total	$ 77,258	$ 93,421	$ 230,947	$ 199,481

Note 5 - Intangible Assets - Components of Intangible Assets (Details) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Accumulated Amortization	$ (645,558)	$ (414,611)
Net Carrying Amount	3,464,327
Total, Gross Carrying Costs	4,109,885	4,064,023
Intangibles, net	3,464,327	3,649,412
Trade Names [Member]
Tradename	398,000	398,000
Patents and Trademarks [Member]
Gross Carrying Costs	384,885	339,023
Accumulated Amortization	(206,908)	(195,286)
Net Carrying Amount	177,977	143,737
Developed Technology Rights [Member]
Gross Carrying Costs	2,882,000	2,882,000
Accumulated Amortization	(216,150)	(108,075)
Net Carrying Amount	2,665,850	2,773,925
Customer Relationships [Member]
Gross Carrying Costs	445,000	445,000
Accumulated Amortization	(222,500)	(111,250)
Net Carrying Amount	$ 222,500	$ 333,750

Note 5 - Intangible Assets - Estimated Future Amortization Expense (Details)	Sep. 30, 2020 USD ($)
2020	$ 82,429
2021	329,715
2022	218,465
2023	181,381
2024	181,381
Thereafter	2,470,956
Total	$ 3,464,327

Note 6 - Notes Payable (Details Textual)						1 Months Ended				2 Months Ended	3 Months Ended		7 Months Ended	9 Months Ended
Note 6 - Notes Payable (Details Textual)	Apr. 21, 2020 USD ($) $ / shares shares	Apr. 20, 2020 USD ($)	Mar. 19, 2020 USD ($) shares	Feb. 05, 2020 USD ($) $ / shares shares	Sep. 28, 2018 USD ($) $ / shares shares	Jan. 31, 2020 USD ($) shares	Sep. 30, 2019 USD ($) $ / shares shares	Feb. 27, 2019 USD ($) shares	Nov. 30, 2018 USD ($)	Apr. 05, 2020 USD ($) shares	Sep. 30, 2020 USD ($)	Mar. 31, 2020 USD ($)	Jul. 15, 2019 USD ($) $ / shares shares	Sep. 30, 2020 USD ($) shares	Sep. 30, 2019 USD ($) $ / shares shares	Jun. 30, 2020	Mar. 05, 2020 shares	Dec. 31, 2019 USD ($)	Dec. 31, 2018 USD ($)
Notes Payable, Fair Value Disclosure											$ 4,476,245			$ 4,476,245
Debt Instrument, Face Amount											6,246,976			6,246,976				$ 5,146,226
Penalties Accrued											517,247			517,247
Debt Instrument, Unamortized Discount, Total											495,100			495,100				350,426
Gain (Loss) on Extinguishment of Debt, Total														(1,996,681)	$ (204,750)
Payments for Penalties														$ 247,327
Dr. Schwartz [Member]
Shares Issued, Price Per Share (in dollars per share) \| $ / shares	$ 1.43
Stock Issued, Agreement, Not to be Transferred or Sold For Three Months (in shares) \| shares	766,740
Stock Issued, Agreement, Not to be Transferred or Sold for Six Months (in shares) \| shares	766,741
Investor of Promissory Note [Member]
Stock Issued During Period, Shares, New Issues (in shares) \| shares				46,875
Chief Executive Officer [Member]
Stock Issued During Period, Shares, New Issues (in shares) \| shares						50,000
Proceeds from Related Party Debt									$ 370,000				$ 1,920,000
Conversion of Bridge Loan to Common Stock [Member]
Debt Conversion, Converted Instrument, Shares Issued (in shares) \| shares														170,000	26,573
Conversion of Promissory Note Into Common Stock [Member]
Shares Issued, Price Per Share (in dollars per share) \| $ / shares	$ 1.43
Conversion of Promissory Note Into Common Stock [Member] \| Dr. Schwartz [Member]
Debt Conversion, Converted Instrument, Shares Issued (in shares) \| shares	1,533,481
Bridge Loan Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares) \| shares					107,178
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) \| $ / shares					$ 11.55
Dr. Schwartz Notes Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares) \| shares													22,129
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) \| $ / shares													$ 8.36
Warrant for Promissory Notes [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares) \| shares							68,237								68,237
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) \| $ / shares							$ 6.21								$ 6.21
Warrants Issued With Promissory Note, One [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares) \| shares				94,631
Warrants Issued With Promissory Note, Two [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares) \| shares																	92,700
Warrants Issued With Promissory Note, Three [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares) \| shares										92,700
Warrants Issued With Promissory Note [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) \| $ / shares				$ 2.992
Convertible Promissory Note [Member]
Debt Instrument, Face Amount											1,721,776			$ 1,721,776				1,989,104
Dr. Schwartz Note, One [Member]
Debt Instrument, Face Amount																			$ 370,000
Debt Instrument, Unamortized Discount, Total																			$ 63,028
DrSchwartz Notes [Member]
Debt Instrument, Face Amount	$ 2,115,000					$ 2,115,000												2,115,000
Debt Instrument, Interest Rate, Stated Percentage						12.00%
Short-term Debt, Total	2,192,878					$ 2,115,000
Interest Payable	$ 77,878
DrSchwartz Notes [Member] \| Conversion of Promissory Note Into Common Stock [Member]
Debt Conversion, Converted Instrument, Shares Issued (in shares) \| shares	1,533,481
Second Promissory Note [Member]
Debt Instrument, Face Amount				$ 1,450,000
Debt Instrument, Interest Rate, Stated Percentage				8.00%
Proceeds from Short-term Debt, Total				$ 400,000						$ 1,200,000
Debt Instrument, Convertible, Conversion Price (in dollars per share) \| $ / shares				$ 2.589
Payments for Penalties											0			0
Borrowings Against Equity Line [Member]
Debt Instrument, Face Amount											1,098,684			1,098,684
Debt Instrument, Interest Rate, Stated Percentage																8.00%
Short-term Debt, Total											0			0
Proceeds from Short-term Debt, Total											1,020,000			1,020,000
Payments for Penalties														247,327
Repayments of Short-term Debt, Total											1,459,973			1,459,973
Bridge Notes [Member] \| Convertible Promissory Note [Member]
Debt Instrument, Face Amount					$ 2,297,727
Proceeds from Notes Payable, Total					$ 2,000,000
Stock Issued During Period, Shares, New Issues (in shares) \| shares					65,000			16,667
Debt Instrument, Interest Rate, Stated Percentage					8.00%
Debt Instrument, Increase (Decrease), Net, Total								$ 344,659
Bridge Loan											1,721,776			1,721,776
Debt Instrument, Unamortized Discount, Total											0			0
Debt Instrument, Convertible, Threshold Trading Days					20
Conversion Shares, Sum of Number of Conversion Shares Plus Inducement Shares (in shares) \| shares					267,833
Debt Conversion, Original Debt, Amount														267,328	$ 100,000
Payments for Penalties											0			0
Securities Purchase Agreements [Member] \| Promissory Note [Member]
Debt Instrument, Face Amount			$ 300,000				$ 847,500								$ 847,500
Stock Issued During Period, Shares, New Issues (in shares) \| shares							8,857
Debt Instrument, Interest Rate, Stated Percentage							8.00%								8.00%
Penalties Accrued											279,903			279,903
Debt Instrument, Unamortized Discount, Total											495,100			495,100
Short-term Debt, Total											2,015,833			2,015,833
Proceeds from Short-term Debt, Total							$ 700,000
Stock Issued During Period, Shares, Extension of Notes Payable (in shares) \| shares			30,000
Gain (Loss) on Extinguishment of Debt, Total											(345,000)	$ (300,000)
Payments for Penalties											0			0
Securities Purchase Agreements [Member] \| Promissory Note [Member] \| Maturity Extension to March 31, 2021 [Member]
Gain (Loss) on Extinguishment of Debt, Total											(690,000)
Securities Purchase Agreements [Member] \| Second Promissory Note [Member]
Penalties Accrued											338,337			338,337
Debt Instrument, Unamortized Discount, Total											0			0
Short-term Debt, Total											1,967,500			1,967,500
Gain (Loss) on Extinguishment of Debt, Total											(172,500)
Securities Purchase Agreements [Member] \| Second Promissory Note [Member] \| Maturity Extension to March 31, 2021 [Member]
Gain (Loss) on Extinguishment of Debt, Total											(345,000)
Paycheck Protection Program CARES Act [Member]
Debt Instrument, Face Amount											$ 541,867			$ 541,867
Proceeds from Issuance of Long-term Debt, Total		$ 541,867

Note 6 - Notes Payable - Notes Payable (Details) - USD ($)	Sep. 30, 2020	Apr. 21, 2020	Jan. 31, 2020	Dec. 31, 2019
Notes Payable, Gross	$ 6,246,976			$ 5,146,226
Notes Payable, Gross	6,246,976			5,146,226
Debt Instrument, Unamortized Discount, Total	495,100			350,426
Notes Payable	5,751,876			4,795,800
Paycheck Protection Program CARES Act [Member]
Notes Payable, Gross	541,867
Notes Payable, Gross	541,867
Convertible Promissory Note [Member]
Notes Payable, Gross	1,721,776			1,989,104
Notes Payable, Gross	1,721,776			1,989,104
Promissory Note, One [Member]
Notes Payable, Gross	2,015,833			680,833
Notes Payable, Gross	2,015,833			680,833
Promissory Note, Two [Member]
Notes Payable, Gross	1,967,500
Notes Payable, Gross	1,967,500
Borrowings Against Equity Line, One [Member]
Notes Payable, Gross				18,563
Notes Payable, Gross				18,563
Borrowings Against Equity Line, Two [Member]
Notes Payable, Gross				147,783
Notes Payable, Gross				147,783
Borrowings Against Equity Line, Three [Member]
Notes Payable, Gross				194,943
Notes Payable, Gross				194,943
DrSchwartz Notes [Member]
Notes Payable, Gross		$ 2,115,000	$ 2,115,000	2,115,000
Notes Payable, Gross		$ 2,115,000	$ 2,115,000	$ 2,115,000

Note 7 - Stockholders' Equity, Stock Options and Warrants (Details Textual)												1 Months Ended				3 Months Ended				4 Months Ended	9 Months Ended
	Sep. 14, 2020 USD ($) $ / shares shares	Jul. 01, 2020 USD ($) shares	Jun. 12, 2020 shares	May 27, 2020 USD ($) shares	May 08, 2020 USD ($) $ / shares shares	Apr. 21, 2020 USD ($) $ / shares shares	Apr. 04, 2020 shares	Mar. 18, 2020 $ / shares shares	Oct. 29, 2019 $ / shares	Oct. 28, 2019	Oct. 24, 2019 USD ($) shares	Jun. 30, 2020 USD ($) $ / shares shares	May 31, 2020 shares	Mar. 18, 2020 USD ($) $ / shares shares	Apr. 30, 2019 shares	Sep. 30, 2020 USD ($) $ / shares shares	Mar. 31, 2020 USD ($)	Sep. 30, 2019 USD ($)	Mar. 31, 2019 USD ($)	Sep. 30, 2019 USD ($) shares	Sep. 30, 2020 USD ($) $ / shares shares	Sep. 30, 2019 USD ($)	Sep. 23, 2020 $ / shares shares	Jan. 31, 2020 USD ($)	Dec. 31, 2019 USD ($) $ / shares shares
Stock Issued During Period, Value, New Issues \| $																	$ 130,000
Debt Instrument, Face Amount \| $																$ 6,246,976					$ 6,246,976				$ 5,146,226
Common Stock, Par or Stated Value Per Share (in dollars per share) \| $ / shares	$ 0.01															$ 0.01					$ 0.01		$ 0.01		$ 0.01
Fair Value Adjustment of Warrants \| $																					$ (1,007,794)	$ (84,627)
Share-based Payment Arrangement, Expense \| $																$ 134,675		$ 360,146			557,452	$ 2,004,366
Share-based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount \| $																20,196					$ 20,196
Share-based Payment Arrangement, Option [Member]
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Month)																					1 year 180 days
Reverse Stock Split [Member]
Stockholders' Equity Note, Stock Split, Conversion Ratio									0.1	10
Other Capitalized Property Plant and Equipment [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment, Total \| $				$ 1,492,500
Asset Purchase Agreement with InventaBiotech and Its Subsidiaries, Soluble and BioDeth [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares)				125,000
Asset Purchase Shares Issued Shares Escrow Deposit To Be Released Upon Six Months Anniversary Of Closing (in shares)				(25,000)
Asset Purchase Shares Issued, Shares Escrow Deposit To Be Released Upon Nine Months Anniversary Of Closing (in shares)				25,000
Business Acquisition, Right to Reclaim, Number of Shares (in shares)				10,000
Asset Purchase Agreement With Quantitative Medicine [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares)		954,719
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable \| $		$ 1,470,267
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares Held in Escrow (in shares)		477,359
Asset Purchase Agreement With Quantitative Medicine [Member] \| Carnegie Mellon University [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares)		207,144
Conversion of Promissory Note Into Common Stock [Member]
Shares Issued, Price Per Share (in dollars per share) \| $ / shares						$ 1.43
DrSchwartz Notes [Member]
Debt Instrument, Face Amount \| $						$ 2,115,000																		$ 2,115,000	$ 2,115,000
DrSchwartz Notes [Member] \| Conversion of Promissory Note Into Common Stock [Member]
Debt Conversion, Converted Instrument, Shares Issued (in shares)						1,533,481
Equity Incentive Plan [Member] \| Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)																					3 years
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period (Year)																					10 years
Equity Incentive Plan [Member] \| Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period (Year)																					3 years
Warrants issued with Private Placement [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)					1,396,826			1,390,166						1,390,166
Price of Warrant (in dollars per share) \| $ / shares								$ 2.12
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) \| $ / shares					$ 1.45			$ 0.001						$ 0.001
Warrants and Rights Outstanding, Term (Year)					5 years 182 days
Shares Issued, Price Per Share (in dollars per share) \| $ / shares					$ 1.575
Series A Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)								1,650,166						1,650,166
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) \| $ / shares								$ 1.88						$ 1.88
Warrants and Rights Outstanding, Term (Year)								5 years 182 days						5 years 182 days
Series B Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)								1,650,166						1,650,166
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) \| $ / shares								$ 1.88						$ 1.88
Warrants and Rights Outstanding, Term (Year)								2 years						2 years
Prefunded Warrant [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)								1,390,166						1,390,166
Price of Warrant (in dollars per share) \| $ / shares														$ 2.12
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) \| $ / shares								$ 0.0001						$ 0.0001
June 2020 Warrant [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)																							1,396,826
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) \| $ / shares												$ 1.80											$ 0.8457
Warrants and Rights Outstanding, Term (Year)												5 years 182 days
Class Of Warrant Or Right, Purchase Price Per Warrant (in dollars per share) \| $ / shares												$ 0.125
Class of Warrant or Right, Percentage of Shares Issued Pursuant to Exercise of Existing Warrant												100.00%
Proceeds from Issuance and Exercise of Warrants \| $												$ 2,130,701
Proceeds from Issuance and Exercise of Warrants, Net \| $												$ 1,865,800
Warrant Issued in Connection With May 2020 Offering [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) \| $ / shares												$ 1.45
Class of Warrant or Right Issued During Period (in shares)												1,396,826
Warrants Issued in Connection With Helomics Acquisition [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)	1,424,506
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) \| $ / shares	$ 0.845								$ 10														$ 0.845
Fair Value Adjustment of Warrants \| $	$ 554,287
Equity Line Purchase Agreement [Member]
Issuance or Sale of Equity, Can Be Raised \| $											$ 15,000,000
Stock Issued During Period, Shares, New Issues (in shares)											104,651										3,250,000
Stock Issued During Period, Value, New Issues \| $											$ 450,000										$ 4,229,702
Sale of Stock, Remaining Available Balance \| $																$ 10,451,105					$ 10,451,105
Private Placement [Member]
Stock Issued During Period, Shares, New Issues (in shares)					1,396,826									260,000
Stock Issued During Period, Value, New Issues \| $																			$ 2,429,709
Sale of Stock, Price Per Share (in dollars per share) \| $ / shares								$ 2.121						$ 2.121
Proceeds from Issuance or Sale of Equity, Total \| $														$ 3,498,612
Proceeds from Issuance or Sale of Equity, Net of Stock Issuance Costs \| $														$ 3,127,818
Common Stock, Par or Stated Value Per Share (in dollars per share) \| $ / shares					$ 0.01
Registered Direct Offering [Member]
Proceeds from Issuance or Sale of Equity, Total \| $					$ 2,200,001
Proceeds from Issuance or Sale of Equity, Net of Stock Issuance Costs \| $					$ 1,930,101
Conversion from Series D Preferred Stock to Common Stock [Member]
Conversion of Stock, Shares Converted (in shares)							3,500,000
Conversion of Stock, Shares Issued (in shares)							350,004
Conversion from Series E Preferred Stock to Common Stock [Member]
Conversion of Stock, Shares Converted (in shares)													207.7
Conversion of Stock, Shares Issued (in shares)			1,257,416
Conversion of Stock, Shares Issued, Percentage of Outstanding Shares			11.80%										0.05686%
Preferred Stock, Shares Outstanding, Ending Balance (in shares)			207.7
Series D Preferred Stock [Member]
Preferred Stock, Shares Issued, Total (in shares)															3,500,000
Convertible Preferred Stock, Conversion Rate															10
Series E Convertible Preferred Stock [Member]
Convertible Preferred Stock, Conversion Rate																				0.00056857
Stock Issued During Period, Shares, Convertible Preferred Shares Issued (in shares)																				258
Preferred Stock, Beneficial Conversion Feature \| $																				$ 289,935
Preferred Stock, Shares Outstanding, Ending Balance (in shares)																0					0				258

Note 7 - Stockholders' Equity, Stock Options and Warrants - Summary of Transactions for Stock Options and Warrants (Details) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Warrant [Member]
Number of Shares Outstanding (in shares)	2,171,610	362,664
Average Exercise Price Outstanding (in dollars per share)	$ 15.26	$ 41.67
Number of Shares Issued (in shares)	7,992,706	1,869,299
Average Exercise Price Issued (in dollars per share)	$ 1.14	$ 9.25
Number of Shares Forfeited (in shares)	(119,441)	(653)
Average Exercise Price Forfeited (in dollars per share)	$ 6.47	$ 3,249.28
Number of Shares Exercised (in shares)	(2,786,992)	(59,700)
Average Exercise Price Exercised (in dollars per share)	$ 0.79	$ 0.10
Number of Shares Outstanding (in shares)	7,257,883	2,171,610
Average Exercise Price Outstanding (in dollars per share)	$ 5.36	$ 15.26
Share-based Payment Arrangement, Option [Member]
Number of Shares Outstanding (in shares)	766,424	366,928
Average Exercise Price Outstanding (in dollars per share)	$ 11.34	$ 17.03
Number of Shares Issued (in shares)	121,689	423,295
Average Exercise Price Issued (in dollars per share)	$ 1.42	$ 6.53
Number of Shares Forfeited (in shares)	(51,637)	(23,799)
Average Exercise Price Forfeited (in dollars per share)	$ 10.03	$ 13.30
Number of Shares Exercised (in shares)
Average Exercise Price Exercised (in dollars per share)
Average Exercise Price Exercised (in dollars per share)
Number of Shares Outstanding (in shares)	836,655	766,424
Average Exercise Price Outstanding (in dollars per share)	$ 9.96	$ 11.34

Note 8 - Derivatives (Details Textual)		3 Months Ended			9 Months Ended
Note 8 - Derivatives (Details Textual)	Sep. 28, 2018	Sep. 30, 2020 USD ($)	Mar. 31, 2020 USD ($)	Sep. 30, 2019 USD ($)	Sep. 30, 2020 USD ($)	Sep. 30, 2019 USD ($)	Jun. 30, 2020 USD ($)	May 08, 2020 USD ($)	Mar. 18, 2020 USD ($)	Feb. 05, 2020 USD ($)	Dec. 31, 2019 USD ($)	May 21, 2019 shares	Dec. 31, 2018 USD ($)
Embedded Derivative, Gain (Loss) on Embedded Derivative, Net, Total		$ 0		$ 315,975	$ 50,989	$ 84,627
Embedded Derivative, Fair Value of Embedded Derivative Liability		1,052,494	$ 2,814,798		1,052,494		$ 4,629,570				$ 50,989
Gain (Loss) on Derivative Instruments, Net, Pretax, Total		(1,402,768)		(315,975)	(1,007,794)	(84,627)
Chief Executive Officer [Member] \| Warrants Issued for 2019 Agreement [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares) \| shares												5,753
Bridge Loan Warrants [Member]
Derivative Liability, Total											50,989
Dr. Schwartz Notes Warrants [Member]
Derivative Liability, Total											$ 0		$ 22,644
Promissory Note 2020 Conversion Feature, Tranche One [Member]
Embedded Derivative, Fair Value of Embedded Derivative Liability										$ 68,796
Promissory Note 2020 Conversion Feature, Tranche Two [Member]
Embedded Derivative, Fair Value of Embedded Derivative Liability										52,125
Promissory Note 2020 Conversion Feature, Tranche Three [Member]
Embedded Derivative, Fair Value of Embedded Derivative Liability										$ 20,542
Promissory Note 2020 Conversion Feature [Member]
Derivative Liability, Total		431,917			431,917
Derivative, Gain (Loss) on Derivative, Net, Total		(403,171)
A, B and Agent Warrants [Member]
Derivative Liability, Total		42,140			42,140			$ 1,324,184	$ 2,669,995
Gain (Loss) on Derivative Instruments, Net, Pretax, Total		67,595	855,057		60,994
Warrants and Agent Warrants In Connection With May 2020 Warrant [Member]
Embedded Derivative, Fair Value of Embedded Derivative Liability			1,324,184
Gain (Loss) on Derivative Instruments, Net, Pretax, Total					(460,065)
Agent Warrants Issued In connection With May 2020 Offering [Member]
Derivative Liability, Total		42,994			42,994
Gain (Loss) on Derivative Instruments, Net, Pretax, Total		(65,532)			(39,499)
Warrants and Agent Warrants In Connection With June 2020 Warrant [Member]
Derivative Liability, Total		40,343			40,343		$ 1,749,721
Embedded Derivative, Fair Value of Embedded Derivative Liability			$ 1,749,721
Gain (Loss) on Derivative Instruments, Net, Pretax, Total		752,198		$ 65,558	834,520	$ 71,403
Promissory Note 2019 Conversion Feature [Member]
Derivative Liability, Total		$ 495,100			$ 495,100
Bridge Notes [Member] \| Convertible Promissory Note [Member]
Debt Instrument, Convertible, Threshold Trading Days	20

Note 8 - Derivaitves - Change in Fair Value of Derivative Liabilities (Details) - USD ($)	3 Months Ended
	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019
Derivative liability balance	$ 1,052,494	$ 4,629,570	$ 2,814,798	$ 50,989
Gain recognized to revalue derivative instrument at fair value	(1,402,768)	(422,081)	(27,107)
Reclassification of Warrant liabilities to Equity on exercise	(2,669,408)	(1,701,756)
Loss recognized to revalue derivative instrument at fair value	1,402,768	422,081	27,107
A, B and Agent Warrants [Member]
Derivative instrument recognized			2,669,995
Promissory Note 2020 [Member]
Derivative instrument recognized		$ 20,542	120,921
Warrants and Agent Warrants In Connection With May 2020 Warrant [Member]
Derivative liability balance			1,324,184
Warrants and Agent Warrants In Connection With June 2020 Warrant [Member]
Derivative liability balance			$ 1,749,721
Derivative instrument recognized	$ 495,100

Note 9 - Loss Per Share (Details Textual) - $ / shares	Sep. 30, 2020	Sep. 23, 2020	Sep. 14, 2020	Dec. 31, 2019	Oct. 29, 2019
Common Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.01	$ 0.01	$ 0.01	$ 0.01
Warrants Issued in Connection With Helomics Acquisition [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)			1,424,506
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)		$ 0.845	$ 0.845		$ 10

Note 9 - Loss Per Share - Shares Used in Basic and Diluted Loss Per Common Share Computations (Details) - USD ($)

3 Months Ended

9 Months Ended

Sep. 30, 2020

Sep. 30, 2019

Sep. 30, 2020

Sep. 30, 2019

$ (6,862,013)

$ (4,134,313)

$ (14,968,708)

$ (5,982,791)

Weighted average common shares outstanding-basic (in shares)

15,026,789

3,146,609

9,935,738

2,581,014

Effect of diluted stock options, warrants, and preferred stock (1) (in shares)

^[1]

Weighted average common shares outstanding - diluted (in shares)

15,026,789

3,146,609

9,935,738

2,581,014

Loss per common share-basic and diluted (in dollars per share)

$ 0.46

$ 1.31

$ 1.51

$ 2.32

[1]

The following is a summary of the number of underlying shares outstanding at the end of the respective periods that have been excluded from the diluted calculations because the effect on loss per common share would have been anti-dilutive: Nine Months ended September 30, 2020 2019 Options 836,655 713,564 Warrants 7,257,883 2,108,277 Convertible debt 3,319,903 103,734 Preferred stock: series B 7,925 7,925 Preferred stock: series D - 350,000 Preferred stock: series E - 461,503

Amount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities; of income (loss) available to common shareholders.

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	Sep. 30, 2020	Sep. 30, 2019
Share-based Payment Arrangement, Option [Member]
Antidilutive Securities (in shares)	836,655	713,564
Warrant [Member]
Antidilutive Securities (in shares)	7,257,883	2,108,277
Convertible Debt Securities [Member]
Antidilutive Securities (in shares)	3,319,903	103,734
Series B Convertible Preferred Stock [Member]
Antidilutive Securities (in shares)	7,925	7,925
Series D Convertible Preferred Stock [Member]
Antidilutive Securities (in shares)		350,000
Series E Convertible Preferred Stock [Member]
Antidilutive Securities (in shares)		461,503

Note 10- Segments (Details Textual)	9 Months Ended
Note 10- Segments (Details Textual)	Sep. 30, 2020
Number of Operating Segments	3

Note 10 - Segments - Segments (Details) - USD ($)	3 Months Ended						9 Months Ended
Note 10 - Segments - Segments (Details) - USD ($)	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Revenue	$ 480,757			$ 522,696			$ 958,484	$ 1,064,088
Net income (loss)	(6,307,726)	$ (3,577,378)	$ (4,529,317)	(4,008,512)	$ 1,465,104	$ (3,293,184)	(14,414,421)	(5,836,592)
Assets	25,160,978						25,160,978		$ 22,375,510
Corporate, Non-Segment [Member]
Revenue
Net income (loss)	(1,844,842)			(1,723,617)			(5,645,512)	167,930
Assets	1,885,309						1,885,309		130,411
Skyline [Member] \| Operating Segments [Member]
Revenue	471,054			495,884			924,605	1,011,672
Net income (loss)	(42,275)			(931,140)			(1,024,786)	(2,986,830)
Assets	1,292,073						1,292,073		969,793
Helomics Segment [Member] \| Operating Segments [Member]
Revenue	9,703			26,812			33,879	52,416
Net income (loss)	(4,138,459)			(1,353,755)			(7,346,236)	(3,017,692)
Assets	20,193,997						20,193,997		21,275,306
Soluble [Member] \| Operating Segments [Member]
Revenue
Net income (loss)	(282,150)						(397,887)
Assets	$ 1,789,598						$ 1,789,598

Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

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The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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