0001171843-21-001786 | 10-K | 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” or “Predictive” or “we”) 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 Inc. 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 have been adjusted to reflect the reverse stock split.

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

two

main areas: (

) precision medicine, which aims to apply artificial intelligence (“AI “) to personalized medicine and drug discovery; and (

) an environmentally safe system for the collection and disposal of infectious fluids that result from surgical procedures and post-operative care. The Company also makes ongoing sales of 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 formed during the

first

quarter of

2018,

is presented as part of the consolidated financial statements (“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 (“Helomics Acquisition”).

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

$108,383,108.

The Company does

not

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

2020,

the Company incurred negative cash flows from operations. These matters are indicators of substantial doubt and were alleviated as noted below due to the registered direct offerings and private placement in

January

and

February 2021.

October 24, 2019,

the Company entered into an equity purchase agreement with Oasis Capital, LLC (“Oasis”) providing for a

$15,000,000

equity line. From time to time during the

three

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

may

provide Oasis 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 our common stock. The Company has issued

4,353,429

shares of common stock valued at

$5,210,581

pursuant to the equity line. As of

December 31, 2020,

there was

$9,789,419

remaining in available balance under the equity line. Additional needs to access this line will be dilutive.

January

and

February 2021,

we received aggregate net proceeds of

$31,077,232

in a series of registered direct offerings and a private placement of equity securities. On

March 1, 2021,

we used

$5,906,802

of the net proceeds from the private placement to pay the remaining principal and interest on the loans originally issued in

September 2018,

September 2019

and

February 2020

and to pay premium payable upon such repayment. The remaining net proceeds of the

2021

transactions have been or will be used for working capital. See

Note

– Subsequent Events

for more information.

We believe that our existing capital resources will be sufficient to support our operating plan at least through

March 31, 2022.

However, we

may

also seek to raise additional capital to support our growth through additional debt, equity or other alternatives or a combination thereof. We would raise such capital through equity or debt financing to fund our capital and equipment investments and our operations.

We currently expect to use cash on hand, cash flows from operations and capital expenditures, in the next

twelve

months and beyond, and expect such sources to be sufficient to fund our requirements over that time.

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 Program (“PPP”) 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. During the

fourth

quarter of

2020,

we received forgiveness of the amounts outstanding from the PPP. 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.

Recently Adopted Accounting Standards

February 2016,

the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”)

No.

2016

02,

Leases (Topic

842

)

(“ASU

2016

02”

), which requires lessees to put most leases on their balance sheets but recognize the expenses on their income statements in a manner similar to current practice. The standard states that a lessee would recognize a lease liability for the obligation to make lease payments and a right-to-use asset for the right to use the underlying asset for the lease term. The standard is effective for fiscal years and interim periods within those fiscal years beginning after

December 15, 2018.

The Company adopted ASU

2016

January 1, 2019,

using the transition relief to the modified retrospective approach, presenting prior year information based on the previous standard. Upon adoption, the Company recognized

$353,007

of lease right-of-use (ROU) assets and liabilities for operating leases on its consolidated balance sheet, of which,

$79,252

were classified as current liabilities. The adoption of ASU

2016

did

not

have a material impact on the Company's consolidated results of operations or cash flows.

The Company leases facilities under long-term operating leases that are non-cancelable and expire on various dates. At the lease commencement date, lease ROU assets and lease liabilities are recognized based on the present value of the future minimum lease payments over the lease term, which includes all fixed obligations arising from the lease contract. If an interest rate is

not

explicit in a lease, the Company utilizes its incremental borrowing rate for a period that closely matches the lease term. See Note

– Leases.

Accounting Policies and Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses and disclosure of contingent assets and liabilities at the date of the financial statements and during the reporting period. Actual results could materially differ from those estimates.

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 stockholders' equity.

Cash

The Company has

cash equivalents during the years ended

December 31, 2020

and

December 31, 2019.

Receivables

Receivables are reported at the amount the Company expects to collect on balances outstanding. The Company provides for probable uncollectible amounts through charges to earnings and credits to the valuation allowance based on management's assessment of the current status of individual accounts.

Amounts recorded in accounts receivable on the consolidated balance sheet include amounts billed and currently due from customers. The amounts due are stated at their net estimated realizable value. An allowance for doubtful accounts is maintained to provide for the estimated amount of receivables that will

not

be collected. The Company reviews customers' credit history before extending unsecured credit and establishes an allowance for uncollectible accounts based upon factors surrounding the credit risk of specific customers, historical trends and other information. Invoices are generally due

days after presentation. Accounts receivable over

days is generally considered past due. The Company does

not

accrue interest on past due accounts receivables. Receivables are written off once all collection attempts have failed and are based on individual credit evaluation and specific circumstances of the customer. The allowance for doubtful accounts balance was

as of both

December 31, 2020

and

2019.

Fair Value Measurements

As outlined in Accounting Standards Codification (“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 standards 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, was determined based on Level

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

inputs. The Company generally uses Black Scholes method for determining the fair value of warrants classified as liabilities on a recurring basis. In addition, the Company uses the Monte Carlo method and other acceptable valuation methodologies when valuing the conversion feature and other embedded features classified as derivatives on a recurring basis. See

Note

– Derivative

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)	2	-	5
Manufacturing tooling	3	-	7
Laboratory equipment	4	-	6
Demo equipment		3

(

)

Leasehold improvements are amortized 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 or amortization 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 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 as of

September.

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

December 31, 2020.

As a part of the Company's review of the tradename intangible asset associated with its Helomics reportable segment, the Company has determined the asset is a finite lived asset beginning

September 30, 2020.

The tradename has a remaining useful life of approximately

eighteen

years.

Because evaluation of other long-lived assets is necessary based on a triggering event, 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

December 31, 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

not

amortized but are tested on an annual basis for impairment during the

fourth

quarter, or whenever events or changes in circumstances indicate that the carrying amount

may

not

be fully recoverable.

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. Pursuant to ASU

2017

04,

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 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 recognized loss on impairment goodwill during the year ended

December 31, 2020

$12,876,498.

See

Note

– Goodwill and Intangibles.

Based upon the Company's annual goodwill impairment test in

2019,

the Company concluded that goodwill was impaired as of the testing date of

December 31, 2019.

The Company's annual impairment test as of

December 31, 2019

resulted in

$8,100,000

of impairment expense related to goodwill.

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.

Leases –

At inception of a contract a determination is made whether an arrangement meets the definition of a lease. A contract contains a lease if there is an identified asset and the Company has the right to control the asset. Operating leases are recorded as right-of-use (“ROU”) assets with corresponding current and noncurrent operating lease liabilities on our consolidated balance sheets. Financing leases are included within machinery and equipment with corresponding current and noncurrent financing lease liabilities on our consolidated balance sheets.

ROU assets represent our right to use an underlying asset for the duration of the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. Recognition on the commencement date is based on the present value of lease payments over the lease term using an incremental borrowing rate. Leases with a term of

months or less at the commencement date are

not

recognized on the balance sheet and are expensed as incurred.

The Company has lease agreements with lease and non-lease components, which are accounted for as a single lease component for all asset classes. Leases are accounted for at a portfolio level when similar in nature with identical or nearly identical provisions and similar effective dates and lease terms.

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. Sales taxes are excluded from revenue and expenses.

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

one

-year period) as maintenance services are provided. 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 Skyline reportable segment.

Revenue from Clinical Testing

The Precision Oncology Insights are clinic diagnostic testing comprised of the Company's Tumor Drug Response Testing (formerly ChemoFx) and Genomic Profiling (formerly BioSpeciFx) tests. The Tumor Drug Response test determines how a patient's tumor specimen reacts to a panel of various chemotherapy drugs, while the Genomic Profiling 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. Helomics payments terms vary by the agreements reached with insurance carriers and Medicare. The Company's performance obligations are satisfied at

one

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 consideration than it originally estimated for a contract with a patient, it will account for the change as an increase to the estimate of the transaction price, provided that such downward 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 segment.

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 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.

Contract Balances

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

December 31, 2020

and

2019,

accounts receivable totaled

$256,878

and

$297,055,

respectively.

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

$53,028

and

$40,384

as of

December 31, 2020

and

2019,

respectively.

Practical Expedients

The Company has elected the practical expedient

not

to determine whether contracts with customers contain significant financing components as well as the practical expedient to recognize shipping and handling costs at point of sale.

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:

	For the Year Ended December 31,
	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%	1.50%	-	2.76%
Expected life (in 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 (in years)	5/		5 .5		5

Research and Development

Research and development costs are charged to operations as incurred. Research and development costs were

$372,710

and

$422,964

for the years ended

2020

and

2019,

respectively.

Other Expense

Other expense consisted primarily of interest expense, payment penalties, amortization of original issue discounts, and loss on debt extinguishment associated to the Company's notes payable.

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.

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 carryforwards 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 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 has identified

income tax uncertainties.

Under Internal Revenue Code Section

382,

certain stock transactions which significantly change ownership could limit the amount of net operating carryforwards that

may

be utilized on an annual basis to offset taxable income in future periods. The Company has

not

yet performed an analysis of the annual net operating loss carryforwards and limitations that are available to be used against taxable income. Consequently, the limitation, if any, could result in the expiration of the Company's loss carryforwards before they can be utilized. The Company has

not

analyzed net operating loss carryforwards under Section

382

to date. As a result of the Helomics acquisition, there

may

be significant limitation to the net operating loss. In addition, the current NOL carryforwards might be further limited by future issuances of our common stock.

Tax years subsequent to

2017

remain open to examination by federal and state tax authorities.

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

$238,504

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, Clinical Laboratory Improvement Amendments, and other governmental agencies.

The Company has evaluated all of its activities and concluded that

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

Note

– Subsequent Events

Note 2 - Helomics Acquisition

12 Months Ended

Dec. 31, 2020

Business Combination Disclosure [Text Block]

NOTE

– HELOMICS ACQUISITION

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.

Helomics' precision medicine services are designed to use AI and a comprehensive disease database to improve the effectiveness of cancer therapy. Helomics' precision oncology services are based on its TruTumor™ diagnostic platform, which combines a database of genomic and drug response profiles from over

150,000

tumors with an AI based searchable bioinformatics platform. Once a patient's tumor is excised and analyzed, the TruTumor platform compares the tumor profile with its database, and using its extensive drug response data, provides a specific therapeutic roadmap.

The acquisition of Helomics was accounted for as a business combination using the acquisition method of accounting. This method requires, among other things, that assets acquired and liabilities assumed be recognized at fair value as of the acquisition date. The fair value for the assets acquired and the liabilities assumed are based on information knowable and determined by management as of the date of this filing. The Company incurred

$656,615

in acquisition costs predominantly in legal and audit expenses.

The fair value of the consideration transferred in the acquisition has

five

components totaling

$26,711,790.

The following table summarizes the acquisition date fair values of assets acquired and liabilities assumed, and the consideration transferred:

Value of shares to Helomics shareholders (i)	$	5,612,250
Value of Helomics notes receivable forgiven (ii)		2,210,381
Value of shares to extinguish debt (iii)		6,463,309
Value of warrants issued (iv)		6,261,590
Gain on revaluation of equity method investment (v)		6,164,260
Fair value of the consideration	$	26,711,790

Less assets acquired:
Cash and cash equivalents		248,102
Accounts receivable		207,769
Inventory		17,727
Prepaid expenses		15,321
Fixed assets, net		1,749,080
Intangible assets		3,725,000
Lease right of use assets		780,594

Plus liabilities assumed:
Accounts payable		2,374,596
Note Payable		303,333
Accrued expenses		363,569
Lease Liability – Net of Long-term Portion		422,126
Lease liability		358,468
Total assets acquired and liabilities assumed		(2,921,501	)

Goodwill	$	23,790,290

(i) Upon the acquisition, all outstanding shares of Helomics stock

not

already held by the Company were converted into the right to receive a proportionate share of

400,000

shares of common stock and

3,500,000

shares of Series D convertible preferred stock of the Company. The fair value of these shares on the date of issuance was

$5,612,250;

(ii) the Company forgave notes and interest due from Helomics relating to previous cash advances equaling

$2,210,381;

(iii) the Company eliminated debt owed by Helomics to noteholders by issuing

863,732

shares of common stock to the noteholders, the value of the shares was

$6,463,309;

(iv) the Company issued

1,425,506

warrants in exchange for warrants to purchase

23,741,772

shares of Helomics common stock to the Helomics noteholders agreeing to extinguish or extend their notes. An additional

59,700

warrants were exchanged for warrants held by other parties; the total consideration of all the exchanged warrants was valued by using the Black Scholes method and equaled

$6,261,590;

and, (v) as the Company's acquisition of Helomics was a business combination achieved in stages, the initial

25%

purchase of Helomics in

2018

was required to be revalued at current fair value on the acquisition date. Immediately prior to the acquisition date the recorded value of the equity method investment was zero. On the acquisition date the Company determined the fair value of the previous equity method investment was

$6,164,260

and recorded a gain for the same amount in order to recognize the investment at its fair value. The gain was calculated as the difference between the implied fair value of the Company's previous equity method investment in Helomics and the recorded book value immediately prior to the acquisition date. The implied fair value was calculated based on the purchase consideration exchanged to acquire the remaining

75%

of Helomics and factoring a

10%

discount for lack of control.

The fair values of all common and preferred shares issued as consideration in the transaction was determined using the closing bid price of the Company's common stock on

April 4, 2019.

The Company did

not

legally assume the debt extinguished on the day of the acquisition; however,

three

noteholders did

not

exchange their notes for shares representing

$303,333

in principal. The holders agreed to extend their notes, with the last extension due on

October 11, 2019.

This portion of the debt was assumed by the Company and paid during the

fourth

quarter of

2019.

In order to receive the extension, the Company agreed to issue

58,300

warrants to the noteholders at an exercise price of

$1.00

per share. The warrants were valued using the Black Scholes method. See Note

– Notes Payable for further discussion.

Identifiable Intangible Assets

The Company acquired intangible assets related to trademarks for the acquired Helomics trade name with an estimated fair market value of

$398,000.

The fair values of the assets were determined by the relief-from-royalty method under the income approach. As a part of the Company's review of the tradename intangible asset associated with its Helomics operating segment during the

third

quarter of

2020,

the Company determined the asset is a finite lived asset. The useful life of the tradename has a remaining useful life of

eighteen

years as of

December 31, 2020.

The Company acquired intangible assets with a useful life of

three

years and an estimated value of

$445,000

related to customer relationships stemming from stable and predictable cash flow streams associated with customers. Helomics' customer base includes contract research partnerships with pharmaceutical, diagnostic, biotechnology, and research companies. Helomics' existing customers are all within its CRO services business line. The customer relationships were valued using the with and without method under the income approach.

The Company acquired intangible assets with a useful life of

years and an estimated value of

$2,882,000

related to developed technology stemming from the TruTumor diagnostic platform and underlying tumor database. Since the D-CHIP platform and underlying database was identified as the primary asset, this technology was valued using the multi-period excess earnings method under the income approach.

The acquisition costs related to the intangible assets are presented in legal and accounting expenses within general and administrative expenses in the accompanying consolidated statements of net loss.

Goodwill

Goodwill of

$23,790,290

was recognized in the Helomics acquisition and represents the excess of the consideration transferred over the fair values of assets acquired and liabilities assumed and represents the future economic benefits and synergies arising from the transaction.

None

of the goodwill was deductible for income tax purposes. See

Note

– Goodwill and Intangibles

Financial Results

The financial results of Helomics since the acquisition date have been included in the Company's accompanying consolidated statements of net loss.

Pro Forma

The following pro forma information presents the combined results of operations of the Company and Helomics as if the acquisition of Helomics had been completed on

January 1, 2019,

with adjustments to give effect to pro forma events that are directly attributable to the acquisition.

	2019
		Unaudited
Revenue	$	1,457,625
Net loss attributable to common shareholders	$	(20,947,033	)

The primary adjustments include the deduction of the original depreciation and amortization and the inclusion of the revalued depreciation and amortization for Helomics tangible and intangible assets. The unaudited pro forma results do

not

reflect any operating efficiencies or potential cost savings which

may

result from the consolidation of operations. Accordingly, these unaudited pro forma results are presented for informational purposes only and are

not

necessarily indicative of what the actual results of operations of the combined company would have been if the acquisition had occurred at the beginning of those respective time periods, nor are they indicative of future results of operations.

There are certain portions of purchase accounting, specifically Section

382

for

Tax Loss Carryforwards

, which take place after a company has undergone a shift in ownership, that the Company has

not

completed yet and

may

have a significant impact on the financial statements.

Note 3 - Equity Method Investment

12 Months Ended

Dec. 31, 2020

Equity Method Investments and Joint Ventures Disclosure [Text Block]

NOTE

– EQUITY METHOD INVESTMENT

The Company acquired

25%

of the capital stock of Helomics, in transactions in the

first

quarter of

2018.

Prior to the merger on

April 4, 2019,

the Helomics investment was accounted for using the equity method. Helomics losses reduced the equity method investment asset on the balance sheet until it was reduced to

zero

with subsequent losses reducing the note receivable due from Helomics. The Company recognized a loss on equity method investment totaling

$439,637

2019

related to its investment in Helomics.

Summarized financial information for Helomics for the year ended

December 31, 2019

not

presented as the results are consolidated within the Company's financial results. The results for Helomics for the period

January 1, 2019

April 4, 2019

are presented below:

	Period January 1, 2019 to April 4, 2019
Revenue	$	45,835

Gross margin		7,348

Net loss on Operations		(1,555,542	)

Net Loss		(1,166,656	)1

The loss to investee was calculated at

75%

for the period of

February 28, 2018 –

April 4, 2019

at the current equity investment percentage owned by the Company.

The Helomics losses reduced the equity method investment asset on the balance sheet. The recorded investor losses have exceeded the equity method investment originally recorded total. As such, the equity method investment recorded to the balance sheet was reduced to zero. Subsequent losses reduced the note receivable due from Helomics.

Note 4 - Inventories

12 Months Ended

Dec. 31, 2020

Inventory Disclosure [Text Block]

NOTE

– INVENTORIES

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

first

-in,

first

-out basis. Inventory balances consist of the following:

	December 31, 2020		December 31, 2019

Finished goods	$	95,898	$	91,410
Raw materials		151,366		69,821
Work-In-Process		42,271		28,925
Total	$	289,535	$	190,156

Note 5 - Stockholders' Equity, Stock Options and Warrants

12 Months Ended

Dec. 31, 2020

Stockholders' Equity Note Disclosure [Text Block]

NOTE

– STOCKHOLDERS' EQUITY, STOCK OPTIONS AND WARRANTS

Authorized Shares

At the annual meeting on

December 28, 2017,

the stockholders approved a proposal to increase the number of authorized shares of common stock from

24,000,000

50,000,000

shares of common stock,

$0.01

par value. The amendment to the certificate of incorporation to affect this increase was filed on

January 2, 2018.

March 22, 2019,

the stockholders approved a proposal to increase the number of authorized shares of common stock from

50,000,000

100,000,000

shares of common stock,

$0.01

par value.

2019

Registered Sales of Common Stock and Warrants

February 27, 2019,

the Company entered into a placement agency agreement for a registered direct offering in which the Company sold

138,500

shares of common stock and warrants to purchase up to

69,250

shares of common stock. The common stock and warrants were sold in units, with each unit consisting of

0.1

share of common stock and a warrant to purchase

0.05

of a share of the Company's common stock at an exercise price of

$10.00

per whole share. The Warrants are exercisable at any time on or after the date of issuance and expire on the

fifth

anniversary of issuance. The units were sold at a price of

$9.00

per unit, resulting in gross proceeds of

$1,246,608

and net offering proceeds, after deducting the placement agent's fees and other estimated offering expenses of

$1,111,888.

The closing of this offering occurred on

March 1, 2019.

The Company granted the placement agents or its assigns the right to purchase up to an aggregate of

6,925

units at an exercise price of

$11.25

per unit. The unit purchase options shall expire on

February 27, 2024.

March 26, 2019,

the Company entered into a placement agency agreement for a registered direct offering in which the Company sold

147,875

shares of common stock and warrants to purchase up to

73,938

shares of common stock. The common stock and warrants were sold in units, with each unit consisting of

0.1

share of common stock and a warrant to purchase

0.05

of a share of the Company's common stock at an exercise price of

$10.00

per whole share. The warrants are exercisable at any time on or after the date of issuance and expire on the

fifth

anniversary of issuance. The units were sold at a price of

$8.00

per unit, resulting in gross proceeds of

$1,183,101

and net offering proceeds, after deducting the placement agent's fees and other estimated offering expenses of

$1,053,460.

The closing of this offering occurred on

March 29, 2019.

The Company granted the placement agents or its assigns the right to purchase up to an aggregate of

73,937

units at an exercise price of

$1.00

per unit. The unit purchase options shall expire on

March 29, 2024.

October 1, 2019,

the Company entered into a placement agency agreement for a public offering in which the Company sold

633,554

shares of the Company's common stock. The common stock was sold at a price of

$5.00

per share, resulting in gross proceeds to the Company of

$3,167,769

and net offering proceeds, after deducting the placement agents' fees and other estimated offering expenses of

$2,811,309.

The closing of the offering occurred on

October 4, 2019.

In addition, the Company granted warrants to the placement agents to purchase up to

63,355

shares of common stock. The warrants have an exercise price of

$6.25

and include a cashless exercise.

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.

During the

first

quarter of

2020,

shares of Series E convertible preferred stock were converted into

141,191

shares of common stock. In

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

2019,

the Company issued

122,356

shares of common stock valued at

$319,196

pursuant to the equity line. During the year ended

December 31, 2020,

the Company issued

4,231,073

shares of common stock valued at

$4,891,348

pursuant to the equity line. As of

December 31, 2020,

there was

$9,789,419

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.

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.

Dr. 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

1,583,481

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

$1,930,100

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.), including the nonpayment of

$1,290,000

owing by InventaBioTech to the Company. 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.

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 market price on the date of issuance. Vesting requirements are determined by the Board of Directors when granted and currently range from immediate to

three

years. Options outstanding under this plan have a contractual life of

ten

years.

Options and Warrants

ASC

718,

Compensation – Stock Compensation, (“ASC

718”

)

requires that a company that issues equity as compensation needs to record compensation expense on its statements of net loss that corresponds to the estimated cost of those equity grants. ASC

718

requires companies to estimate the fair value of stock-based payment awards on the date of grant using an option-pricing model or other acceptable means.

– Summary of Significant Accounting Policies – Accounting Policies and Estimates.

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		319,851			1.03		8,097,468			1.547
Forfeited		(72,728	)		10.58		(127,710	)		95.11
Exercised		-			-		(2,786,992	)		0.79

Outstanding at December 31, 2020		1,013,547		$	5.41		7,353,376		$	3.76

December 31, 2020,

977,420

stock options are fully vested and currently exercisable with a weighted average exercise price of

$5.29

and a weighted average remaining term of

8.76

years. There are

7,353,376

warrants that are fully vested and exercisable. At

December 31, 2019,

669,050

stock options are fully vested and currently exercisable with a weighted average exercise price of

$11.93

and a weighted average remaining term of

8.38

years. There were

2,171,610

warrants that are fully vested and exercisable as of

December 31, 2019.

Stock-based compensation recognized in

2020

and

2019

was

$780,269

and

$2,250,422,

respectively. The Company has

$6,390

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

months.

The following summarizes the status of options and warrants outstanding at

December 31, 2020:

Range of Exercise Prices	Shares		Weighted Average Remaining Life
Options:
$0.732 – 1.47		258,256		9.82
$1.54 – 1.64		350,574		7.83
$2.610 – 8.41		233,919		9.86
$10.10 – 5,962.50		170,798		7.27
Total		1,013,547

Warrants:
$0.84		3,300,332		2.96
$1.80 – 2.99		2,019,284		4.77
$5.00 – 10.00		1,809,679		3.22
$10.71 – 22.50		224,081		2.17
Total		7,353,376

Stock options and warrants expire on various dates from

August 2022

December 2030.

Stock Options and Warrants Granted by the Company

The following table is the listing of outstanding stock options and warrants as of

December 31, 2020

by year of grant:

Stock Options:

Year	Shares		Price
2012		143		1.54	–	1,500.00
2013		148		1.54	–	5,962.50
2014		84		1.54	–	4,312.50
2015		397		1.54	–	862.50
2016		9,395		1.54	–	51.25
2017		222,079		1.54	–	21.00
2018		85,955		1.54	–	13.50
2019		383,311		1.54	–	7.90
2020		312,035		0.732	–	3.48
Total		1,013,547	$	0.732	–	5,962.50

Warrants:

Year	Shares		Price
2016		25,373			10.00
2017		108,295		10.71	–	22.50
2018		196,946		10.00	–	13.125
2019		1,712,286		2.50	–	11.88
2020		5,310,476		0.846	–	2.992
Total		7,353,376	$	0.846	–	22.50

Note 6 - Notes Receivable	12 Months Ended
Note 6 - Notes Receivable	Dec. 31, 2020
Notes to Financial Statements
Financing Receivables [Text Block]	NOTE 6– 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 valuation allowance of $1,037,524 related to the notes receivable balance. During 2019, the Company also 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. During 2019, the Company advanced Helomics $975,000. As of April 3, 2019, the Company had a principal balance of $2,140,013, plus interest of $70,369 due from Helomics. On the Company's balance sheet there was a reduction to the loan of $1,190,967 due to the cumulative equity method investments losses incurred from Helomics ownership. Upon completion of the merger with Helomics all intercompany notes were eliminated; see Note 2 – Helomics Acquisition.

Note 7 - Notes Payable

12 Months Ended

Dec. 31, 2020

Debt Disclosure [Text Block]

NOTE

– NOTES PAYABLE

The balances of notes payable were as follows:

	Due Date	December 31, 2020		December 31, 2019
2018 Investor loan	March 31, 2021	$	1,721,776	$	1,989,104
Promissory note 2019	March 27, 2021		1,490,833		680,833
Equity line borrowing	May 26, 2020		-		18,563
Equity line borrowing	June 10, 2020		-		147,783
Equity line borrowing	June 20, 2020		-		194,943
Dr. Schwartz notes	September 30, 2020		-		2,115,000
Promissory note 2020	March 31, 2021		1,464,146		-
Total Notes Payable, gross			4,676,755		5,146,226
Less: Unamortized discount			244,830		350,426
Total Notes Payable, net		$	4,431,925	$	4,795,800

Secured Notes and Repayment in Full

September 2018,

the Company issued convertible secured promissory notes to

two

private investors in the original principal amount of an aggregate

$2,297,727

(together, the

“2018

Investor Note”) in exchange for cash proceeds of

$2,000,000.

As additional consideration for the

2018

Investor Note, 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

2018

Investor Note accrued interest at a rate of

per annum. In

February 2019,

the Company entered into a forbearance agreement with the

2018

Investor Note investors pursuant to which, among other things, the investors agreed to forbear on their rights to accelerate the

2018

Investor Note 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

2018

Investor Note of

one

investor was paid in full. On

March 19, 2020,

the Company and the

Capital, LLC (

“L2”

) agreed to extend the note maturity to

June 28, 2020.

The Company and

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,

and the Company agreed to extend to

March 31, 2021.

payment penalties were paid in relation to payments on the

2018

Investor Note during the year ended

December 31, 2020

and

$525,926

in payment penalties were accrued but

not

paid as of

December 31, 2020.

The outstanding principal balance of the

2018

Investor Note as of

December 31, 2020

was

$1,721,776,

with an unamortized discount of

$0.

Each investor received the right to convert all or any part of its portion of the

2018

Investor Note into shares of the Company's common stock at a discounted price, subject to certain limitations. During the year ended

December 31, 2020

and

2019,

converted

$267,328

and

$140,000

of the principal balance, respectively and received

170,000

and

47,556

shares of the Company's common stock, respectively.

During

September 2019,

the Company issued a secured promissory note with a principal amount of

$847,500

(the

“2019

Investor Note”) to Oasis Capital, LLC (“Oasis”), an affiliate of

L2,

in exchange for cash proceeds of

$700,000.

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

8,857

shares of its common stock to Oasis 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

2019

Investor Note accrued interest at a rate of

per annum. On

March 19, 2020,

the Company entered into an agreement to extend the due date the

2019

Investor Note from

March 2020

June 27, 2020.

The Company increased the principal amount due on the

2019

Investor 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 Oasis 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

2019

Investor Note to

September 30, 2020.

Effective

September 30, 2020,

Oasis and the Company agreed to further extend the maturity date of the

2019

Investor 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, at a conversion 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). During the

fourth

quarter of

2020,

Oasis converted

$525,000

in outstanding principal of the

2019

Investor Note in exchange for

1,136,448

shares of the Company's common stock.

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

December 31, 2020

and

$320,542

in payment penalties were accrued but

not

paid as of

December 31, 2020.

As of

December 31, 2020,

the remaining balance on the promissory note was

$1,490,833

with

$244,830

unamortized discount.

February 5, 2020,

the Company issued a secured promissory note with a principal amount of

$1,450,000

(the

“2020

Investor Note”) to Oasis. Net proceeds of

$400,000

were received for each of the first, second, and

third

tranches on

February 5, 2020,

March 5, 2020,

and

April 5, 2020,

respectively. The Company granted to Oasis a security interest in its assets to secure repayment of the note. The

2020

Investor Note accrued 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). 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 Oasis 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

2020

Investor 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 Oasis 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 Oasis at the closing of the

first

tranche. During the

fourth

quarter of

2020,

Oasis converted

$503,354

in outstanding principal in exchange for

1,075,911

shares of the Company's common stock.

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

December 31, 2020

and

$314,011

in payment penalties were accrued but

not

paid as of

December 31, 2020.

As of

December 31, 2020,

the outstanding balance on the promissory note was

$1,464,146

with

remaining unamortized discount.

March 1, 2021,

the Company used

$5,906,802

of the proceeds of the private placement on

February 23, 2021,

described below under

“2021

Offerings”, to repay in full the outstanding principal and interest and applicable premium amounts under the

2018

Investor Note, the

2019

Investor Note and the

2020

Investor Note. See

Note

– Subsequent events.

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

1,583,481

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. In

2021,

the Company determined that due to a calculation error, the balance of the

2020

Schwartz Note should have been higher by

$143,574

at the time of the exchange agreement, and on

February 24, 2021,

the Company issued an additional

100,401

shares to Dr. Schwartz.

Helomics Investor Notes

As disclosed in Note

– Helomics Acquisition, the Company assumed notes totaling

$303,333

as part of the Helomics acquisition. The total outstanding principal and interest balances related to these notes was paid in full by the Company in

October 2019.

The payments included

$18,216

in payment penalties.

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 year ended

December 31, 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 year ended

December 31, 2020.

There were

amounts outstanding under the short-term borrowings as of

December 31, 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 received forgiveness for the loan under the Paycheck Protection Program and recognized a gain in other income for the full amount of the loan during the

fourth

quarter of

2020.

Note 8 - Derivatives

12 Months Ended

Dec. 31, 2020

Derivative Instruments and Hedging Activities Disclosure [Text Block]

NOTE

- DERIVATIVES

The Company concluded the

September 2018

Investor Note 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 year ended

December 31, 2020,

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

$50,989

and

$221,757

for the year ended

December 31, 2020

and

December 31, 2019,

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

zero

as of

December 31, 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.

The Company 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 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 year ended

December 31, 2020,

the Company recognized a gain of

$87,923

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

December 31, 2020,

the fair value of the derivative liability was

$104,529.

The Company 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

third

quarter of

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

$700,910

was recorded during the year ended

December 31, 2020.

As of

December 31, 2020,

the fair value of the agent warrants was determined to be

$33,654

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

$69,479

during the year ended

December 31, 2020.

The Company 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 year ended

December 31, 2020.

During

June 2020,

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

December 31, 2020,

the fair value of the agent warrants was determined to be

$33,819

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

$48,675

during the year ended

December 31, 2020.

In connection with the

June 2020

Warrant exercise and issuance, the Company 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 year ended

December 31, 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

$834,520

during the year ended

December 31, 2020.

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

$79,045

during the year ended

December 31, 2020.

As of

December 31, 2020,

the fair value of the agent warrants was

$32,701.

September 30, 2020,

the Promissory Note

2019

was amended. The Company 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 consolidated balance sheet. At inception, the fair value of the derivative liability was

$495,100.

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

$405,420

during the year ended

December 31, 2020.

As of

December 31, 2020,

the fair value of the agent warrants was

$89,680.

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

Derivative liability balance at December 31, 2018	$	272,745
Derivative instrument recognized		69,722
Gain recognized to revalue derivative instrument at fair value		(221,756	)
Adjustments to derivative liability for warrants issued		(47,078	)
Reduction of derivative liability		(22,644	)
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
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	)
Reclassification of Warrant liabilities to Equity		(2,669,408	)
Derivative instrument related to September 30 debt amendments		495,100
Gain recognized to revalue derivative instrument at fair value		(1,765,906	)
Derivative liability balance at December 31, 2020	$	294,382

Note 9 - Loss Per Share

12 Months Ended

Dec. 31, 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:

	Year Ended December 31,
	2020			2019
Numerator:
Net loss attributable to common shareholders per common share: basic and diluted calculation	$	(26,438,684	)	$	(19,680,701	)

Denominator:
Weighted average common shares outstanding-basic		11,950,154			2,870,132
Effect of diluted stock options, warrants and preferred stock (1)		-			-
Weighted average common shares outstanding-diluted		11,950,154			2,870,132
Loss per common share-basic and diluted	$	(2.21	)	$	(6.86	)

(

) 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:

	Year Ended December 31,
	2020		2019
Options		1,013,547		766,424
Warrants		7,353,376		2,171,610
Convertible debt		1,107,544		82,751
Preferred stock: Series B		79,246		79,246
Preferred stock: Series D		-		350,000
Preferred stock: Series E		-		594,383

Note 10 - Income Taxes

12 Months Ended

Dec. 31, 2020

Income Tax Disclosure [Text Block]

NOTE

– INCOME TAXES

The provision for income taxes consists of an amount for taxes currently payable and a provision for tax consequences deferred to future periods. Deferred income taxes are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred income tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled.

There is

federal or state income tax provision in the accompanying statements of net loss due to the cumulative operating losses incurred and

100%

valuation allowance for the deferred tax assets.

Actual income tax benefit differs from statutory federal income tax benefit as follows:

	Year Ended December 31,
	2020			2019
Statutory federal income tax benefit	$	5,434,463		$	3,977,561
State tax benefit, net of federal taxes		578,746			368,635
Foreign tax benefit		62,146			104,050
Foreign operations tax rate differential		(44,120	)		(73,869	)
State rate adjustment		65,112			(17,585	)
R&D tax credit		-			51,143
Nondeductible/nontaxable items		(268,968	)		1,183,535
Goodwill impairment		(2,762,014	)		(1,701,000	)
NOL adjustments		(1,141,662	)		(1,054,778	)
OID and derivatives		-			141,908
Helomics purchase adjustment		-			66,394,188
Other		(461,020	)		115,896
Valuation allowance increase		(1,462,683	)		(69,489,684	)
Total income tax benefit	$	-		$	-

Deferred taxes consist of the following:

	December 31, 2020			December 31, 2019
Deferred tax assets:
Noncurrent:
Depreciation	$	-		$	-
Inventory		7,196			6,891
Compensation accruals		63,846			56,670
Accruals and reserves		162,628			-
Deferred revenue		11,641			7,480
Charitable contribution carryover		4,331			3,740
Derivatives		63,145			10,708
Related party investments		-			657,633
Intangibles		297,639			295,941
Right of use asset		13,861			-
NSQO compensation		1,738,217			1,589,430
NOL and credits		80,038,356			78,417,618
Total deferred tax assets		82,400,860			81,046,111

Deferred tax liabilities:
Noncurrent:
Original issue discount		-			(14,021	)
Depreciation		(295,775	)		(389,689	)
Total deferred tax liabilities		(295,775	)		(403,710	)

Net deferred tax assets		82,105,085			80,642,401
Less: valuation allowance		(82,105,085	)		(80,642,401	)
Total	$	-		$	-

As a result of the Helomics merger on

April 4, 2019,

the Company's deferred assets and liabilities at

December 31, 2019

are presented on a consolidated basis. The Company has determined, based upon its history, that it is probable that future taxable income

may

be insufficient to fully realize the benefits of the net operating loss (“NOL”) carryforwards and other deferred tax assets. As such, the Company has determined that a full valuation allowance is warranted. Future events and changes in circumstances could cause this valuation allowance to change.

The acquired NOL carryforwards from Helomics experienced an ownership change as defined in Section

382

of the Internal Revenue Code as a result of the merger. In addition, the Company experienced an ownership change in

December 2013.

As a result, the ability to utilize the Company's NOLs is limited. The Company

may

have experienced additional ownership changes since

December 2013,

but a formal study has

not

yet been performed. 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.

December 31, 2019,

the Company had

$291,476,788

of gross NOLs to reduce future federal taxable income, the majority of which are expected to be available for use in

2020,

subject to the Section

382

limitation described above. The federal NOL's of

$264,379,011

expire beginning in

2021

if unused and

$27,097,777

will carryforward indefinitely. The Company also had

$213,762,905

of gross NOLs to reduce future state taxable income at

December 31, 2019.

The state NOL's will expire beginning in

2020

if unused. The Company also had

$773,455

in gross foreign NOLs to reduce future Belgian taxable income at

December 31, 2019.

The Company's net deferred tax assets, which include the NOLs, are subject to a full valuation allowance. At

December 31, 2019,

the federal, state, and foreign valuation allowances were

$58,991,353,

$21,414,302,

and

$236,746,

respectively.

December 31, 2020,

the Company had

$297,735,754

of gross NOLs to reduce future federal taxable income, the majority of which are expected to be available for use in

2021,

subject to the Section

382

limitation described above. The federal NOL's of

$261,455,216

expire beginning in

2022

if unused and

$36,280,538

will carryforward indefinitely. The Company also had

$222,290,524

of gross NOLs to reduce future state taxable income at

December 31, 2020.

The state NOL's will expire beginning in

2021

if unused. The Company dissolved its Belgium subsidiary in

2020

and all carryforward tax losses will be eliminated on the final

2020

Belgium tax return filed. The Company's net deferred tax assets, which include the NOLs, are subject to a full valuation allowance. At

December 31, 2020,

the federal, state, and foreign valuation allowances were

$59,913,739,

$22,191,346,

and

$0,

respectively.

Tax years subsequent to

2017

remain open to examination by federal and state tax authorities. 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 has identified

income tax uncertainties.

The Company recognizes interest and penalties on unrecognized tax benefits as well as interest received from favorable tax settlements within income tax expense. At

December 31, 2020

and

2019,

the Company recorded

accrued interest or penalties related to uncertain tax positions.

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References + Details

Note 11 - Goodwill and Intangibles

12 Months Ended

Dec. 31, 2020

Intangible Assets Disclosure [Text Block]

NOTE

– Goodwill and Intangibles

Intangible Assets

$313,709

and

$290,552

2020

and

2019,

respectively. 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. During

2019,

the Company reviewed 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.

As of

December 31, 2020,

there were

$3,398,101

in net intangibles as compared to

$3,649,412

in net intangibles as of

December 31, 2019.

The components of intangible assets were as follows:

	December 31, 2020							December 31, 2019
	Gross Carrying Costs		Accumulated Amortization			Net Carrying Amount		Gross Carrying Costs		Accumulated Amortization			Net Carrying Amount
Patents & Trademarks	$	401,421	$	(211,110	)	$	190,311	$	339,023	$	(195,286	)	$	143,737
Developed Technology		2,882,000		(252,175	)		2,629,825		2,882,000		(108,075	)		2,773,925
Customer Relationships		445,000		(259,583	)		185,417		445,000		(111,250	)		333,750
Tradename		398,000		(5,452	)		392,548		398,000		-			398,000
Total	$	4,126,421	$	(728,320	)	$	3,398,101	$	4,064,023	$	(414,611	)	$	3,649,412

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

December 31, 2020:

Year ending December 31,	Expense
2021	$	331,071
2022		219,821
2023		182,738
2024		182,738
2025		182,738
Thereafter		2,298,995
Total	$	3,398,101

Impairment of Long-Lived Assets

The Company reviews long-lived assets, including property and equipment and intangible assets with estimable useful lives, for impairment whenever events or changes in circumstances indicate that the carrying amount of such an asset

may

not

be recoverable.

The recoverability of an asset to be held and used is determined by comparing the carrying amount to the estimated undiscounted future cash flows expected to be generated by the asset. If the carrying amount of the asset exceeded its estimated undiscounted future cash flows, the Company recorded an impairment charge in the amount by which the carrying amount of the asset exceeds its fair value, which is determined by either a quoted market price, if any, or a value determined by utilizing discounted cash flow techniques.

impairment charges were incurred during

2020.

During

2019,

the Company recognized

$58,500

of amortization expense related to license fees. The Company also determined that due to lower than anticipated revenues from the Company's TumorGenesis subsidiary, the licensing fee intangible asset

may

not

be recoverable. The Company incurred impairment charges of

$770,250

related to the full remaining value of the TumorGenesis licensing fees asset, which was included in corporate in the Company's segment reporting.

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.

In the Helomics acquisition, the Company recorded goodwill of

$23,790,290.

The goodwill was recorded to the Helomics segment which represents a single reporting unit. As a part of the annual impairment testing, the Company had the option to assess qualitative factors to determine if it was more likely than

not

that the carrying value of a reporting unit exceeded its estimated fair value. The Company believed a qualitative testing approach was

not

appropriate and, therefore, proceeded to the quantitative testing. When performing quantitative testing, the Company

first

estimated the fair value of the Helomics reporting unit using discounted cash flows. To determine fair values, the Company was required to make assumptions about a wide variety of internal and external factors. Significant assumptions used in the impairment analysis included 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 for the Helomics reporting unit. Comparative market multiples were also used to corroborate the results of the discounted cash flow test. These assumptions required significant judgment and actual results

may

differ from assumed and estimated amounts.

In testing goodwill for impairment as of

December 31, 2019,

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 annual goodwill impairment test, the Company concluded that goodwill was impaired as of the testing date of

December 31, 2019.

Pursuant to ASU

2017

04,

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's annual impairment test as of

December 31, 2019

resulted in

$8,100,000

of impairment expense related to goodwill.

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

18.3%

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

for risks related to the term of the forecasts. 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.

The quantitative review as of

September 30, 2020

resulted in

$2,997,000

of impairment expense related to goodwill.

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.

In testing goodwill for impairment as of

December 31, 2020,

December 31, 2020.

Pursuant to ASU

2017

04,

Simplifying the Test for Goodwill Impairment

December 31, 2020

resulted in

$9,879,458

of impairment expense related to goodwill. A decrease in the growth rate of

0.5%

or an increase of

0.5%

to the discount rate would reduce the fair value of Helomics reporting unit by approximately an additional

$588,000

and

$988,000,

respectively. As of

December 31, 2020,

the cumulative impairment recorded was

$20,976,498.

When evaluating the fair value of Helomics reporting unit the Company used a discounted cash flow model. Key assumptions used to determine the estimated fair value in

2020

included: (a) expected cash flow for the

5.0%

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

14.0%

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

1.0%

for risks related to the term of the forecasts. The Company further used a probability weighting of various forecasts to address forecast risk.

The following tables present changes in the carrying value of goodwill our consolidated balance sheet:

Goodwill balance at December 31, 2018	$	-
Acquired		23,790,290
Impairment		(8,100,000	)
Goodwill balance at December 31, 2019	$	15,690,290
Impairment		(12,876,498	)
Goodwill balance at December 31, 2020	$	2,813,792

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. Goodwill is

not

expected to be deductible for tax purposes.

Correction of Immaterial Misstatement to Prior Period Financial Statements

During fiscal

2020,

the Company identified an error that existed in the presentation of the loss on goodwill impairment and the loss on intangibles impairment in the Consolidated Statement of Net Loss for the year ended

December 31, 2019.

The loss on goodwill impairment of

$8,100,000

and the loss on intangible impairment of

$770,250

were each presented separately and were classified below the operating loss line in the Company's Consolidated Statement of Net Loss for the year ended

December 31, 2019.

Per FASB ASC

350

goodwill impairment losses should be presented as a separate line item in the income statement before the subtotal “income from continuing operations” (or similar caption).

Based on an analysis of ASC

250,

Accounting Changes and Error Corrections

(“ASC

250”

), Staff Accounting Bulletin

– “Materiality” (“SAB

99”

) and Staff Accounting Bulletin

108

– Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements (“SAB

108”

), the Company determined that error in presentation was immaterial to the previously-issued financial statements. The Company analyzed and considered all relevant quantitative and qualitative factors and determined that the prior fiscal year financial statements should be corrected, even though such revision previously was and continues to be immaterial to the prior year financial statements. Management also determined that such correction to prior fiscal year financial statement for immaterial misstatements would

not

require previously filed reports to be amended and that such corrections

may

be made the next time the Company files the prior year financial statements.

Accordingly, the Company restated its presentation of loss on goodwill impairment and loss on intangible impairment to reflect the presentation of these losses as distinct line items included within the Company's loss from operations for the fiscal period ended

December 31, 2019.

Note 12 - Leases

12 Months Ended

Dec. 31, 2020

Lessee, Operating Leases [Text Block]

NOTE

– LEASES

Our corporate offices are located in Eagan, Minnesota. The lease as amended has a

three

-year term ending

January 31, 2021.

We lease

5,773

square feet at this location, of which

2,945

square feet is used for office space and

2,828

is used for manufacturing. The lease was amended subsequent to

December 31, 2020

for

one

additional year until

January 31, 2022.

The offices of our Helomics subsidiary are located in Pittsburgh, Pennsylvania. The lease, as amended, has a

three

-year term ending

February 28, 2023.

We lease

17,417

square feet at this location, of which approximately

1,000

square feet are used for office space and

16,417

square feet is used for laboratory operations.

Soluble Biotech's offices are located in Birmingham, Alabama. We lease approximately

4,314

square feet at this location. The lease is effective through

August 25, 2025.

Skyline Medical Europe's offices were located in Belgium. The Company leased around

2,000

square feet at this location,

750

square feet of which is used for storage and

1,250

square feet is used for office space. The lease was terminated in the

fourth

quarter of

2020.

Lease expense under operating lease arrangements was

$565,581

and

$431,170

for

2020

and

2019,

respectively.

The following table summarizes other information related to the Company's operating leases:

	December 31, 2020			December 31, 2019
Weighted average remaining lease term – operating leases in years		2.33			3.28
Weighted average discount rate – operating leases		8	%		8	%

The Company's lease obligation as of

December 31, 2020

which include lease extensions entered into after

December 31, 2020

due to certainty of renewal, are as follows:

2021		689,368
2022		725,759
2023		170,910
2024		71,420
2025		48,552
Total lease payments		1,706,009
Less interest		263,411
Present value of lease liabilities	$	1,442,598

Note 13 - Property, Plant and Equipment

12 Months Ended

Dec. 31, 2020

Property, Plant and Equipment Disclosure [Text Block]

NOTE

– Property, Plant and Equipment

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. Accumulated depreciation is included in fixed assets, net on the accompanying consolidated balance sheets. Estimated useful life by asset classification is as follows:

(

)

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

The Company's fixed assets consist of the following:

	December 31, 2020		December 31, 2019
Computers, software and office equipment	$	3,638,520	$	508,143
Leasehold improvements		315,297		188,014
Manufacturing tooling		1,144,116		1,510,165
Demo equipment		56,614		73,051
Total		5,154,547		2,279,373
Less: Accumulated depreciation		1,331,847		771,574
Total fixed assets, net	$	3,822,700	$	1,507,799

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

Depreciation expense was

$711,139

and

$414,331

2020

and

2019,

respectively.

Note 14 - Segments

12 Months Ended

Dec. 31, 2020

Segment Reporting Disclosure [Text Block]

NOTE

– SEGMENTS

The Company has determined its reportable 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 reportable segments and evaluates their relative performance. Each reportable 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 reportable segments below have different products and services. The financial information is consolidated and evaluated regularly by the CODM in assessing performance and allocating resources.

During the

third

quarter of

2020,

the Company considered, whether under ASC

280

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

first

contract during the

third

quarter of

2020.

The Company also believes it is appropriate to combine our Skyline Medical and Skyline Europe entities into a single reportable 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 a reportable segment.

The Company has

three

reportable 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 reported financial information below has been reclassified to conform to the current presentation. This information is intended to assist investors in making comparisons of the Company's historical financial information with future financial information.

The table below summarizes the reclassified presentation of the Company's segment reporting as of and for years ended

December 31, 2020

and

2019.

				Year Ended December 31, 2020
	Skyline			Helomics			Soluble			Corporate			Total
Revenue	$	1,185,214		$	64,188		$	2,870		$	-		$	1,252,272
Depreciation and Amortization		(38,310	)		(761,105	)		(184,071	)		(41,362	)		(1,024,848	)
Impairment expense		-			(12,876,498	)		-			-			(12,876,498	)
Loss on equity method investment		-			-			-			-			-
Operating Loss	$	(1,132,251	)	$	(15,112,131	)	$	(671,367	)	$	(8,968,648	)	$	(25,884,397	)

			December 31, 2020
	Skyline		Helomics		Soluble		Corporate		Total
Assets	$	1,191,439	$	9,773,902	$	1,883,585	$	211,510	$	13,060,436

				Year Ended December 31, 2019
	Skyline			Helomics			Soluble		Corporate			Total
Revenue	$	1,363,118		$	48,447		$	-	$	-		$	1,411,565
Depreciation and Amortization		(48,420	)		(556,538	)		-		(99,925	)		(704,883	)
Impairment expense		-			(8,100,000	)		-		(770,250	)		(8,870,250	)
Loss on equity method investment		-			-			-		(439,637	)		(439,637	)
Operating Loss	$	(3,135,290	)	$	(12,354,108	)	$	-	$	(3,901,368	)	$	(19,390,766	)

			December 31, 2019
	Skyline		Helomics		Soluble		Corporate		Total
Assets	$	969,793	$	21,275,306	$	-	$	130,411	$	22,375,510

2020,

substantially all the Company revenues were located or derived from operations in the United States. As of

December 31, 2020,

all of the Company's long-lived assets were located within the United States.

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.

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Note 15 - Related Party Transactions	12 Months Ended
Note 15 - Related Party Transactions	Dec. 31, 2020
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	NOTE 15 – 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”). Tim Krochuk, a Company director until December 31, 2019, is on the supervisory board for 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. From January 1, 2019 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, had made investments in the Company in exchange for promissory notes and common stock. See Note 7 – Notes Payable for detailed description of these arrangements.

Note 16 - Retirement Savings Plans	12 Months Ended
Note 16 - Retirement Savings Plans	Dec. 31, 2020
Notes to Financial Statements
Retirement Benefits [Text Block]	NOTE 16 – RETIREMENT SAVINGS PLANS The Company has a pre-tax salary reduction/profit-sharing plan under the provisions of Section 401 (k) of the Internal Revenue Code, which covers employees meeting certain eligibility requirements. During 2019 and 2018, the Company matched 100% of the employee's contribution up to 4.0% of their earnings. The employer contribution was $119,555 and $110,714 in 2020 and 2019, respectively. There were no discretionary contributions to the plan in 2020 and 2019.

The entire disclosure for retirement benefits.

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Note 17 - Subsequent Events

12 Months Ended

Dec. 31, 2020

Subsequent Events [Text Block]

NOTE

– SUBSEQUENT EVENTS

2021

Offerings

January

and

February 2021,

the Company completed a series of

five

offerings, all of which were priced at-the-market under applicable NASDAQ rules. The

first

four

offerings were registered direct offerings of common stock under its shelf registration statement, and in each such case, in a concurrent private placement, the Company also issued such investors

one

warrant to purchase common stock for each

two

shares purchased in the transaction. Following those

four

offerings, the Company completed a private placement of common stock, with each investor receiving

one

warrant to purchase common stock for each

two

shares purchased in the transaction. In each case, each such investor warrant is exercisable immediately upon issuance and will expire

five

and

one

-half years from the issue date. In each case, the Company paid to the placement agent an aggregate fee equal to

7.5%

of the aggregate gross proceeds received by the Company in the offering and a management fee equal to

of the aggregate gross proceeds received by the Company in the offering and reimbursed the placement agent for certain non-accountable and out-of-pocket expenses. In addition, the Company granted to the placement agent or its assigns warrants to purchase

7.5%

of the shares sold to investors in the offering at an exercise price equal to

125%

of the price of the shares in the transaction, with a term of

five

years for the registered direct offerings or

five

and

one

-half years for the private placement. These offerings were as follows:

Offering Closing Date	Shares		Sale Price per Share*	Investor Warrants		Exercise Price per Share – Investor Warrants	Placement Agent Warrants		Exercise Price per Share – Placement Agent Warrants		Gross Proceeds of Offering		Net Proceeds of Offering
January 12, 2021 (registered direct)	3,655,840	$	0.842	1,825,420	$	0.80	273,813	$	1.0525	$	3,074,007	$	2,731,767
January 21, 2021 (registered direct)	2,200,000	$	1.00	1,100,000	$	1.00	165,000	$	1.25	$	2,200,000	$	1,932,050
January 26, 2021 (registered direct)	3,414,970	$	1.20	1,707,485	$	1.20	256,123	$	1.50	$	4,097,964	$	3,668,687
February 16, 2021 (registered direct)	4,222,288	$	1.75	2,111,144	$	2.00	316,672	$	2.1875	$	7,389,004	$	6,679,989
February 23, 2021 (private placement)	9,043,766	$	1.95	4,521,883	$	2.00	678,282	$	2.4375	$	17,635,344	$	16,064,739
Total	22,536,864			11,265,932			1,689,890			$	34,396,319	$	31,077,232

Sale price includes

one

share and a warrant to purchase

one

-half share.

2021

Warrant Exercises

During the period

January 1, 2021

through

February 25, 2021,

the holders of outstanding investor warrants have exercised such warrants for the total purchase of

4,964,994

shares at a weighted average exercise price of

$0.63

per share, for total proceeds of

$4,269,617.

March 1, 2021,

the Company used

$5,906,802

of the proceeds of the private placement on

February 23, 2021,

to repay in full the outstanding principal and interest and applicable premium amounts under the

2018

Investor Note, the

2019

Investor Note and the

2020

Investor Note.

Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2020

Accounting Policies [Abstract]

Basis of Accounting, Policy [Policy Text Block]

Nature of Operations and Continuance of Operations

Predictive Oncology Inc., (the “Company” or “Predictive” or “we”) 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 Inc. 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 have been adjusted to reflect the reverse stock split.

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

two

main areas: (

) precision medicine, which aims to apply artificial intelligence (“AI “) to personalized medicine and drug discovery; and (

first

quarter of

2018,

is presented as part of the consolidated financial statements (“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 (“Helomics Acquisition”).

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

$108,383,108.

The Company does

not

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

2020,

January

and

February 2021.

October 24, 2019,

the Company entered into an equity purchase agreement with Oasis Capital, LLC (“Oasis”) providing for a

$15,000,000

equity line. From time to time during the

three

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

may

4,353,429

shares of common stock valued at

$5,210,581

pursuant to the equity line. As of

December 31, 2020,

there was

$9,789,419

remaining in available balance under the equity line. Additional needs to access this line will be dilutive.

January

and

February 2021,

we received aggregate net proceeds of

$31,077,232

in a series of registered direct offerings and a private placement of equity securities. On

March 1, 2021,

we used

$5,906,802

of the net proceeds from the private placement to pay the remaining principal and interest on the loans originally issued in

September 2018,

September 2019

and

February 2020

and to pay premium payable upon such repayment. The remaining net proceeds of the

2021

transactions have been or will be used for working capital. See

Note

– Subsequent Events

for more information.

We believe that our existing capital resources will be sufficient to support our operating plan at least through

March 31, 2022.

However, we

may

We currently expect to use cash on hand, cash flows from operations and capital expenditures, in the next

twelve

months and beyond, and expect such sources to be sufficient to fund our requirements over that time.

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. During the

fourth

quarter of

2020,

we received forgiveness of the amounts outstanding from the PPP. 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.

New Accounting Pronouncements, Policy [Policy Text Block]

Recently Adopted Accounting Standards

February 2016,

the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”)

No.

2016

02,

Leases (Topic

842

)

(“ASU

2016

02”

December 15, 2018.

The Company adopted ASU

2016

January 1, 2019,

using the transition relief to the modified retrospective approach, presenting prior year information based on the previous standard. Upon adoption, the Company recognized

$353,007

of lease right-of-use (ROU) assets and liabilities for operating leases on its consolidated balance sheet, of which,

$79,252

were classified as current liabilities. The adoption of ASU

2016

did

not

have a material impact on the Company's consolidated results of operations or cash flows.

not

explicit in a lease, the Company utilizes its incremental borrowing rate for a period that closely matches the lease term. See Note

– Leases.

Use of Estimates, Policy [Policy Text Block]

Accounting Policies and Estimates

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 stockholders' equity.

Cash and Cash Equivalents, Policy [Policy Text Block]

Cash

The Company has

cash equivalents during the years ended

December 31, 2020

and

December 31, 2019.

Receivable [Policy Text Block]

Receivables

not

days after presentation. Accounts receivable over

days is generally considered past due. The Company does

not

as of both

December 31, 2020

and

2019.

Fair Value Measurement, Policy [Policy Text Block]

Fair Value Measurements

As outlined in Accounting Standards Codification (“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, was determined based on Level

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

Note

– Derivative

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)	2	-	5
Manufacturing tooling	3	-	7
Laboratory equipment	4	-	6
Demo equipment		3

(

)

Leasehold improvements are amortized 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 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 as of

September.

impairment of its intangible assets as of

December 31, 2020.

As a part of the Company's review of the tradename intangible asset associated with its Helomics reportable segment, the Company has determined the asset is a finite lived asset beginning

September 30, 2020.

The tradename has a remaining useful life of approximately

eighteen

years.

Because evaluation of other long-lived assets is necessary based on a triggering event, 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

December 31, 2020.

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

Goodwill

In accordance with ASC

350,

Intangibles – Goodwill and Other

not

amortized but are tested on an annual basis for impairment during the

fourth

quarter, or whenever events or changes in circumstances indicate that the carrying amount

may

not

be fully recoverable.

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

2017

04,

Simplifying the Test for Goodwill Impairment

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

inputs.

The Company recognized loss on impairment goodwill during the year ended

December 31, 2020

$12,876,498.

See

Note

– Goodwill and Intangibles.

Based upon the Company's annual goodwill impairment test in

2019,

the Company concluded that goodwill was impaired as of the testing date of

December 31, 2019.

The Company's annual impairment test as of

December 31, 2019

resulted in

$8,100,000

of impairment expense related to goodwill.

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.

Lessee, Leases [Policy Text Block]

Leases –

months or less at the commencement date are

not

recognized on the balance sheet and are expensed as incurred.

Revenue from Contract with Customer [Policy Text Block]

Revenue Recognition

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

Revenue from Clinical Testing

one

point in time when test reports are delivered.

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

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

Contract Balances

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

December 31, 2020

and

2019,

accounts receivable totaled

$256,878

and

$297,055,

respectively.

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

$53,028

and

$40,384

as of

December 31, 2020

and

2019,

respectively.

Practical Expedients

The Company has elected the practical expedient

not

to determine whether contracts with customers contain significant financing components as well as the practical expedient to recognize shipping and handling costs at point of sale.

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:

	For the Year Ended December 31,
	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%	1.50%	-	2.76%
Expected life (in 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 (in years)	5/		5 .5		5

Research and Development Expense, Policy [Policy Text Block]

Research and Development

Research and development costs are charged to operations as incurred. Research and development costs were

$372,710

and

$422,964

for the years ended

2020

and

2019,

respectively.

Other Expense Policy [Policy Text Block]

Other Expense

Other expense consisted primarily of interest expense, payment penalties, amortization of original issue discounts, and loss on debt extinguishment associated to the Company's notes payable.

Offering Costs [Policy Text Block]

Offering Costs

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 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

that the tax positions will be sustained on examination by taxing authorities, based on technical merits of the positions. The Company has identified

income tax uncertainties.

Under Internal Revenue Code Section

382,

certain stock transactions which significantly change ownership could limit the amount of net operating carryforwards that

may

be utilized on an annual basis to offset taxable income in future periods. The Company has

not

analyzed net operating loss carryforwards under Section

382

to date. As a result of the Helomics acquisition, there

may

be significant limitation to the net operating loss. In addition, the current NOL carryforwards might be further limited by future issuances of our common stock.

Tax years subsequent to

2017

remain open to examination by federal and state tax authorities.

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

Credit Risk

one

financial institution. The Company has a credit risk of

$238,504

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

The Company has evaluated all of its activities and concluded that

Note

– Subsequent Events

Note 1 - Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2020

Property Plant and Equipment Useful Life [Table Text Block]

	Years
Computers, software and office equipment	3	-	10
Leasehold improvements (1)	2	-	5
Manufacturing tooling	3	-	7
Laboratory equipment	4	-	6
Demo equipment		3

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

	For the Year Ended December 31,
	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%	1.50%	-	2.76%
Expected life (in 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 (in years)	5/		5 .5		5

Note 2 - Helomics Acquisition (Tables)

12 Months Ended

Dec. 31, 2020

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]

Value of shares to Helomics shareholders (i)	$	5,612,250
Value of Helomics notes receivable forgiven (ii)		2,210,381
Value of shares to extinguish debt (iii)		6,463,309
Value of warrants issued (iv)		6,261,590
Gain on revaluation of equity method investment (v)		6,164,260
Fair value of the consideration	$	26,711,790

Less assets acquired:
Cash and cash equivalents		248,102
Accounts receivable		207,769
Inventory		17,727
Prepaid expenses		15,321
Fixed assets, net		1,749,080
Intangible assets		3,725,000
Lease right of use assets		780,594

Plus liabilities assumed:
Accounts payable		2,374,596
Note Payable		303,333
Accrued expenses		363,569
Lease Liability – Net of Long-term Portion		422,126
Lease liability		358,468
Total assets acquired and liabilities assumed		(2,921,501	)

Goodwill	$	23,790,290

Business Acquisition, Pro Forma Information [Table Text Block]

	2019
		Unaudited
Revenue	$	1,457,625
Net loss attributable to common shareholders	$	(20,947,033	)

Note 3 - Equity Method Investment (Tables)

12 Months Ended

Dec. 31, 2020

Equity Method Investments [Table Text Block]

	Period January 1, 2019 to April 4, 2019
Revenue	$	45,835

Gross margin		7,348

Net loss on Operations		(1,555,542	)

Net Loss		(1,166,656	)1

Note 4 - Inventories (Tables)

12 Months Ended

Dec. 31, 2020

Schedule of Inventory, Current [Table Text Block]

	December 31, 2020		December 31, 2019

Finished goods	$	95,898	$	91,410
Raw materials		151,366		69,821
Work-In-Process		42,271		28,925
Total	$	289,535	$	190,156

Note 5 - Stockholders' Equity, Stock Options and Warrants (Tables)

12 Months Ended

Dec. 31, 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		319,851			1.03		8,097,468			1.547
Forfeited		(72,728	)		10.58		(127,710	)		95.11
Exercised		-			-		(2,786,992	)		0.79

Outstanding at December 31, 2020		1,013,547		$	5.41		7,353,376		$	3.76

Schedule of Share-based Compensation Shares Authorized Under Stock Option and Warrant Plans by Exercise Price Range [Table Text Block]

Range of Exercise Prices	Shares		Weighted Average Remaining Life
Options:
$0.732 – 1.47		258,256		9.82
$1.54 – 1.64		350,574		7.83
$2.610 – 8.41		233,919		9.86
$10.10 – 5,962.50		170,798		7.27
Total		1,013,547

Warrants:
$0.84		3,300,332		2.96
$1.80 – 2.99		2,019,284		4.77
$5.00 – 10.00		1,809,679		3.22
$10.71 – 22.50		224,081		2.17
Total		7,353,376

Disclosure of Share-based Compensation Arrangements by Share-based Payment Award [Table Text Block]

Year	Shares		Price
2012		143		1.54	–	1,500.00
2013		148		1.54	–	5,962.50
2014		84		1.54	–	4,312.50
2015		397		1.54	–	862.50
2016		9,395		1.54	–	51.25
2017		222,079		1.54	–	21.00
2018		85,955		1.54	–	13.50
2019		383,311		1.54	–	7.90
2020		312,035		0.732	–	3.48
Total		1,013,547	$	0.732	–	5,962.50

Year	Shares		Price
2016		25,373			10.00
2017		108,295		10.71	–	22.50
2018		196,946		10.00	–	13.125
2019		1,712,286		2.50	–	11.88
2020		5,310,476		0.846	–	2.992
Total		7,353,376	$	0.846	–	22.50

Note 7 - Notes Payable (Tables)

12 Months Ended

Dec. 31, 2020

Schedule of Short-term Debt [Table Text Block]

	Due Date	December 31, 2020		December 31, 2019
2018 Investor loan	March 31, 2021	$	1,721,776	$	1,989,104
Promissory note 2019	March 27, 2021		1,490,833		680,833
Equity line borrowing	May 26, 2020		-		18,563
Equity line borrowing	June 10, 2020		-		147,783
Equity line borrowing	June 20, 2020		-		194,943
Dr. Schwartz notes	September 30, 2020		-		2,115,000
Promissory note 2020	March 31, 2021		1,464,146		-
Total Notes Payable, gross			4,676,755		5,146,226
Less: Unamortized discount			244,830		350,426
Total Notes Payable, net		$	4,431,925	$	4,795,800

Note 8 - Derivatives (Tables)

12 Months Ended

Dec. 31, 2020

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

Derivative liability balance at December 31, 2018	$	272,745
Derivative instrument recognized		69,722
Gain recognized to revalue derivative instrument at fair value		(221,756	)
Adjustments to derivative liability for warrants issued		(47,078	)
Reduction of derivative liability		(22,644	)
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
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	)
Reclassification of Warrant liabilities to Equity		(2,669,408	)
Derivative instrument related to September 30 debt amendments		495,100
Gain recognized to revalue derivative instrument at fair value		(1,765,906	)
Derivative liability balance at December 31, 2020	$	294,382

Note 9 - Loss Per Share (Tables)

12 Months Ended

Dec. 31, 2020

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

	Year Ended December 31,
	2020			2019
Numerator:
Net loss attributable to common shareholders per common share: basic and diluted calculation	$	(26,438,684	)	$	(19,680,701	)

Denominator:
Weighted average common shares outstanding-basic		11,950,154			2,870,132
Effect of diluted stock options, warrants and preferred stock (1)		-			-
Weighted average common shares outstanding-diluted		11,950,154			2,870,132
Loss per common share-basic and diluted	$	(2.21	)	$	(6.86	)

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

	Year Ended December 31,
	2020		2019
Options		1,013,547		766,424
Warrants		7,353,376		2,171,610
Convertible debt		1,107,544		82,751
Preferred stock: Series B		79,246		79,246
Preferred stock: Series D		-		350,000
Preferred stock: Series E		-		594,383

Note 10 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2020

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

	Year Ended December 31,
	2020			2019
Statutory federal income tax benefit	$	5,434,463		$	3,977,561
State tax benefit, net of federal taxes		578,746			368,635
Foreign tax benefit		62,146			104,050
Foreign operations tax rate differential		(44,120	)		(73,869	)
State rate adjustment		65,112			(17,585	)
R&D tax credit		-			51,143
Nondeductible/nontaxable items		(268,968	)		1,183,535
Goodwill impairment		(2,762,014	)		(1,701,000	)
NOL adjustments		(1,141,662	)		(1,054,778	)
OID and derivatives		-			141,908
Helomics purchase adjustment		-			66,394,188
Other		(461,020	)		115,896
Valuation allowance increase		(1,462,683	)		(69,489,684	)
Total income tax benefit	$	-		$	-

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

	December 31, 2020			December 31, 2019
Deferred tax assets:
Noncurrent:
Depreciation	$	-		$	-
Inventory		7,196			6,891
Compensation accruals		63,846			56,670
Accruals and reserves		162,628			-
Deferred revenue		11,641			7,480
Charitable contribution carryover		4,331			3,740
Derivatives		63,145			10,708
Related party investments		-			657,633
Intangibles		297,639			295,941
Right of use asset		13,861			-
NSQO compensation		1,738,217			1,589,430
NOL and credits		80,038,356			78,417,618
Total deferred tax assets		82,400,860			81,046,111

Deferred tax liabilities:
Noncurrent:
Original issue discount		-			(14,021	)
Depreciation		(295,775	)		(389,689	)
Total deferred tax liabilities		(295,775	)		(403,710	)

Net deferred tax assets		82,105,085			80,642,401
Less: valuation allowance		(82,105,085	)		(80,642,401	)
Total	$	-		$	-

Note 11 - Goodwill and Intangibles (Tables)

12 Months Ended

Dec. 31, 2020

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

	December 31, 2020							December 31, 2019
	Gross Carrying Costs		Accumulated Amortization			Net Carrying Amount		Gross Carrying Costs		Accumulated Amortization			Net Carrying Amount
Patents & Trademarks	$	401,421	$	(211,110	)	$	190,311	$	339,023	$	(195,286	)	$	143,737
Developed Technology		2,882,000		(252,175	)		2,629,825		2,882,000		(108,075	)		2,773,925
Customer Relationships		445,000		(259,583	)		185,417		445,000		(111,250	)		333,750
Tradename		398,000		(5,452	)		392,548		398,000		-			398,000
Total	$	4,126,421	$	(728,320	)	$	3,398,101	$	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
2021	$	331,071
2022		219,821
2023		182,738
2024		182,738
2025		182,738
Thereafter		2,298,995
Total	$	3,398,101

Schedule of Goodwill [Table Text Block]

Goodwill balance at December 31, 2018	$	-
Acquired		23,790,290
Impairment		(8,100,000	)
Goodwill balance at December 31, 2019	$	15,690,290
Impairment		(12,876,498	)
Goodwill balance at December 31, 2020	$	2,813,792

Note 12 - Leases (Tables)

12 Months Ended

Dec. 31, 2020

Lease, Cost [Table Text Block]

	December 31, 2020			December 31, 2019
Weighted average remaining lease term – operating leases in years		2.33			3.28
Weighted average discount rate – operating leases		8	%		8	%

Lessee, Operating Lease, Liability, Maturity [Table Text Block]

2021		689,368
2022		725,759
2023		170,910
2024		71,420
2025		48,552
Total lease payments		1,706,009
Less interest		263,411
Present value of lease liabilities	$	1,442,598

Note 13 - Property, Plant and Equipment (Tables)

12 Months Ended

Dec. 31, 2020

Estimated Useful Life by Asset Classification [Table Text Block]

Property, Plant and Equipment [Table Text Block]

	December 31, 2020		December 31, 2019
Computers, software and office equipment	$	3,638,520	$	508,143
Leasehold improvements		315,297		188,014
Manufacturing tooling		1,144,116		1,510,165
Demo equipment		56,614		73,051
Total		5,154,547		2,279,373
Less: Accumulated depreciation		1,331,847		771,574
Total fixed assets, net	$	3,822,700	$	1,507,799

Note 14 - Segments (Tables)

12 Months Ended

Dec. 31, 2020

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

				Year Ended December 31, 2020
	Skyline			Helomics			Soluble			Corporate			Total
Revenue	$	1,185,214		$	64,188		$	2,870		$	-		$	1,252,272
Depreciation and Amortization		(38,310	)		(761,105	)		(184,071	)		(41,362	)		(1,024,848	)
Impairment expense		-			(12,876,498	)		-			-			(12,876,498	)
Loss on equity method investment		-			-			-			-			-
Operating Loss	$	(1,132,251	)	$	(15,112,131	)	$	(671,367	)	$	(8,968,648	)	$	(25,884,397	)

			December 31, 2020
	Skyline		Helomics		Soluble		Corporate		Total
Assets	$	1,191,439	$	9,773,902	$	1,883,585	$	211,510	$	13,060,436

				Year Ended December 31, 2019
	Skyline			Helomics			Soluble		Corporate			Total
Revenue	$	1,363,118		$	48,447		$	-	$	-		$	1,411,565
Depreciation and Amortization		(48,420	)		(556,538	)		-		(99,925	)		(704,883	)
Impairment expense		-			(8,100,000	)		-		(770,250	)		(8,870,250	)
Loss on equity method investment		-			-			-		(439,637	)		(439,637	)
Operating Loss	$	(3,135,290	)	$	(12,354,108	)	$	-	$	(3,901,368	)	$	(19,390,766	)

			December 31, 2019
	Skyline		Helomics		Soluble		Corporate		Total
Assets	$	969,793	$	21,275,306	$	-	$	130,411	$	22,375,510

Note 17 - Subsequent Events (Tables)

12 Months Ended

Dec. 31, 2020

Sales of Stock [Table Text Block]

Offering Closing Date	Shares		Sale Price per Share*	Investor Warrants		Exercise Price per Share – Investor Warrants	Placement Agent Warrants		Exercise Price per Share – Placement Agent Warrants		Gross Proceeds of Offering		Net Proceeds of Offering
January 12, 2021 (registered direct)	3,655,840	$	0.842	1,825,420	$	0.80	273,813	$	1.0525	$	3,074,007	$	2,731,767
January 21, 2021 (registered direct)	2,200,000	$	1.00	1,100,000	$	1.00	165,000	$	1.25	$	2,200,000	$	1,932,050
January 26, 2021 (registered direct)	3,414,970	$	1.20	1,707,485	$	1.20	256,123	$	1.50	$	4,097,964	$	3,668,687
February 16, 2021 (registered direct)	4,222,288	$	1.75	2,111,144	$	2.00	316,672	$	2.1875	$	7,389,004	$	6,679,989
February 23, 2021 (private placement)	9,043,766	$	1.95	4,521,883	$	2.00	678,282	$	2.4375	$	17,635,344	$	16,064,739
Total	22,536,864			11,265,932			1,689,890			$	34,396,319	$	31,077,232

Note 1 - Summary of Significant Accounting Policies (Details Textual)					1 Months Ended		2 Months Ended	3 Months Ended	9 Months Ended	12 Months Ended
	Mar. 01, 2021 USD ($)	Oct. 29, 2019	Oct. 28, 2019	Oct. 24, 2019 USD ($) shares	Feb. 23, 2021 USD ($) shares	Oct. 31, 2019 USD ($)	Feb. 28, 2021 USD ($)	Dec. 31, 2020 USD ($)	Sep. 30, 2020 USD ($)	Dec. 31, 2020 USD ($) shares	Dec. 31, 2019 USD ($) shares	Apr. 04, 2019	Jan. 01, 2019 USD ($)	Mar. 31, 2018
Retained Earnings (Accumulated Deficit), Ending Balance								$ (108,383,108)		$ (108,383,108)	$ (82,498,711)
Repayments of Debt										1,472,389	1,154,513
Operating Lease, Right-of-Use Asset								1,395,351		1,395,351	729,745
Operating Lease, Liability, Current								597,469		597,469	459,481
Accounts Receivable, Allowance for Credit Loss, Current								0		0	0
Impairment of Intangible Assets (Excluding Goodwill), Total										0	770,250
Goodwill, Impairment Loss								9,879,458	$ 2,997,000	12,876,498	8,100,000
Accounts Receivable, after Allowance for Credit Loss, Total								256,878		256,878	297,055
Contract with Customer, Liability, Total								53,028		53,028	40,384
Research and Development Expense, Total										372,710	422,964
Income Tax Expense (Benefit), Total										0
Unrecognized Tax Benefits, Ending Balance								0		0
Cash, Uninsured Amount								238,504		238,504
Licensing Agreements [Member]
Impairment of Intangible Assets (Excluding Goodwill), Total										$ 0	$ 770,250
Accounting Standards Update 2016-02 [Member]
Operating Lease, Right-of-Use Asset													$ 353,007
Operating Lease, Liability, Current													$ 79,252
Subsequent Event [Member]
Stock Issued During Period, Shares, New Issues (in shares) \| shares					22,536,864
Proceeds from Issuance or Sale of Equity, Net of Stock Issuance Costs					$ 31,077,232		$ 31,077,232
Subsequent Event [Member] \| Debt Issued in September 2018, September, 2019, and February 2020 [Member]
Repayments of Debt	$ 5,906,802
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) \| shares				104,651						4,231,073	122,356
Stock Issued During Period, Value, New Issues				$ 450,000						$ 4,891,348	$ 319,196
Sale of Stock, Remaining Available Balance								9,789,419		$ 9,789,419
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
Stock Issued During Period, Shares, New Issues (in shares) \| shares										4,353,429
Stock Issued During Period, Value, New Issues										$ 5,210,581
Sale of Stock, Remaining Available Balance								$ 9,789,419		$ 9,789,419
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)

12 Months Ended

Dec. 31, 2020

Leasehold Improvements [Member]

Laboratory Equipment [Member]

5 years

^[1]

4 years

Demo Equipment [Member]

Minimum [Member] | Office Equipment [Member]

3 years

Minimum [Member] | Leasehold Improvements [Member]

3 years

Minimum [Member] | Manufacturing Tooling [Member]

2 years

^[2]

Minimum [Member] | Laboratory Equipment [Member]

3 years

Maximum [Member] | Office Equipment [Member]

4 years

Maximum [Member] | Leasehold Improvements [Member]

10 years

Maximum [Member] | Manufacturing Tooling [Member]

5 years

^[2]

Maximum [Member] | Laboratory Equipment [Member]

7 years

Stock Issued During Period, Value, Extinguishment of Debt

6 years

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

Note 1 - Summary of Significant Accounting Policies - Valuation Assumptions (Details)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019 yr	Dec. 31, 2020 yr
Expected dividend yield	0.00%	0.00%
Expected life (in years) (Year)	10 years	10 years
Measurement Input, Expected Dividend Rate [Member]
Warrants and Rights Outstanding, Measurement Input	0	0
Measurement Input, Risk Free Interest Rate [Member]
Warrants and Rights Outstanding, Measurement Input		5
Minimum [Member]
Expected stock price volatility	82.60%	78.60%
Risk-free interest rate	0.13%	1.50%
Minimum [Member] \| Measurement Input, Price Volatility [Member]
Warrants and Rights Outstanding, Measurement Input	0.826	0.786
Minimum [Member] \| Measurement Input, Risk Free Interest Rate [Member]
Warrants and Rights Outstanding, Measurement Input	0.00135	0.0139	5
Maximum [Member]
Expected stock price volatility	87.00%	82.40%
Risk-free interest rate	1.78%	2.76%
Maximum [Member] \| Measurement Input, Price Volatility [Member]
Warrants and Rights Outstanding, Measurement Input	0.87	0.824
Maximum [Member] \| Measurement Input, Risk Free Interest Rate [Member]
Warrants and Rights Outstanding, Measurement Input	0.0079	0.0258	5.5

Note 2 - Helomics Acquisition (Details Textual) - USD ($)

12 Months Ended

Apr. 04, 2019

Dec. 31, 2020

Dec. 31, 2019

Dec. 31, 2018

$ 6,463,309

Warrants Issued

47,078

Debt Instrument, Face Amount

4,676,755

5,146,226

Notes Issued to Helomics' Noteholders [Member]

$ 2,813,792

$ 15,690,290

Debt Instrument, Face Amount

$ 303,333

Warrants Held by Noteholders [Member]

Class of Warrant or Right Issued During Period (in shares)

58,300

Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)

$ 1

Helomics Holding Corp. [Member]

Business Acquisition, Percentage of Voting Interests Acquired

75.00%

Business Combination, Acquisition Related Costs

$ 656,615

Business Combination, Consideration Transferred, Total

26,711,790

Business Combination, Consideration Transferred, Equity Interests Issued and Issuable

^[1]

5,612,250

Business Combination, Notes and Interest Due Forgave

^[2]

$ 2,210,381

Stock Issued During Period, Shares, Extinguishment of Debt (in shares)

863,732

Stock Issued During Period, Value, Extinguishment of Debt

^[3]

$ 6,463,309

Stock Issued During Period, Shares, Acquisitions (in shares)

23,741,772

Warrants Issued

^[4]

$ 6,261,590

Business Acquisition, Revaluation, Gain (Loss) on Acquisition

^[5]

6,164,260

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill, Total

3,725,000

Helomics Holding Corp. [Member] | Trade Names [Member]

23,790,290

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill, Total

398,000

Helomics Holding Corp. [Member] | Customer Relationships [Member]

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill, Total

$ 445,000

Finite-Lived Intangible Asset, Useful Life (Year)

3 years

Helomics Holding Corp. [Member] | Developed Technology Rights [Member]

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill, Total

$ 2,882,000

Finite-Lived Intangible Asset, Useful Life (Year)

20 years

Helomics Holding Corp. [Member] | Warrants Issued to Holders of Helomics Notes and Warrants [Member]

Class of Warrant or Right Issued During Period (in shares)

1,425,506

Helomics Holding Corp. [Member] | Warrants Held by Other Parties [Member]

Class of Warrant or Right Issued During Period (in shares)

59,700

Helomics Holding Corp. [Member] | Common Stock [Member]

Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares)

400,000

Helomics Holding Corp. [Member] | Series D Convertible Preferred Stock [Member]

Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares)

3,500,000

[1]	Upon the acquisition, all outstanding shares of Helomics stock not already held by the Company were converted into the right to receive a proportionate share of 400,000 shares of common stock and 3,500,000 shares of Series D convertible preferred stock of the Company. The fair value of these shares on the date of issuance was $5,612,250;
[2]	the Company forgave notes and interest due from Helomics relating to previous cash advances equaling $2,210,381;
[3]	the Company eliminated debt owed by Helomics to noteholders by issuing 863,732 shares of common stock to the noteholders, the value of the shares was $6,463,309;
[4]	the Company issued 1,425,506 warrants in exchange for warrants to purchase 23,741,772 shares of Helomics common stock to the Helomics noteholders agreeing to extinguish or extend their notes. An additional 59,700 warrants were exchanged for warrants held by other parties; the total consideration of all the exchanged warrants was valued by using the Black Scholes method and equaled $6,261,590;
[5]	as the Company's acquisition of Helomics was a business combination achieved in stages, the initial 25% purchase of Helomics in 2018 was required to be revalued at current fair value on the acquisition date. Immediately prior to the acquisition date the recorded value of the equity method investment was zero. On the acquisition date the Company determined the fair value of the previous equity method investment was $6,164,260 and recorded a gain for the same amount in order to recognize the investment at its fair value. The gain was calculated as the difference between the implied fair value of the Company's previous equity method investment in Helomics and the recorded book value immediately prior to the acquisition date. The implied fair value was calculated based on the purchase consideration exchanged to acquire the remaining 75% of Helomics and factoring a 10% discount for lack of control.

Note 2 - Helomics Acquisition - Fair value of Assets and Liabilities Assumed (Details) - USD ($)

12 Months Ended

Apr. 04, 2019

Dec. 31, 2020

Dec. 31, 2019

Dec. 31, 2018

Value of shares to extinguish debt (iii)

$ 6,463,309

Value of warrants issued (iv)

47,078

Helomics Holding Corp. [Member]

$ 2,813,792

$ 15,690,290

Value of shares to Helomics shareholders (i)

^[1]

$ 5,612,250

Value of Helomics notes receivable forgiven (ii)

^[2]

2,210,381

Value of shares to extinguish debt (iii)

^[3]

6,463,309

Value of warrants issued (iv)

^[4]

6,261,590

Business Acquisition, Revaluation, Gain (Loss) on Acquisition

^[5]

6,164,260

Fair value of the consideration

26,711,790

Cash and cash equivalents

248,102

207,769

17,727

15,321

1,749,080

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill, Total

3,725,000

Lease right of use assets

780,594

Accounts payable

2,374,596

Note Payable

303,333

Accrued expenses

363,569

Lease Liability – Net of Long-term Portion

422,126

Lease liability

358,468

Total assets acquired and liabilities assumed

(2,921,501)

Helomics Holding Corp. [Member] | Equity Method Investment, Nonconsolidated Investee or Group of Investees [Member]

$ 23,790,290

[1]	Upon the acquisition, all outstanding shares of Helomics stock not already held by the Company were converted into the right to receive a proportionate share of 400,000 shares of common stock and 3,500,000 shares of Series D convertible preferred stock of the Company. The fair value of these shares on the date of issuance was $5,612,250;
[2]	the Company forgave notes and interest due from Helomics relating to previous cash advances equaling $2,210,381;
[3]	the Company eliminated debt owed by Helomics to noteholders by issuing 863,732 shares of common stock to the noteholders, the value of the shares was $6,463,309;
[4]	the Company issued 1,425,506 warrants in exchange for warrants to purchase 23,741,772 shares of Helomics common stock to the Helomics noteholders agreeing to extinguish or extend their notes. An additional 59,700 warrants were exchanged for warrants held by other parties; the total consideration of all the exchanged warrants was valued by using the Black Scholes method and equaled $6,261,590;
[5]	as the Company's acquisition of Helomics was a business combination achieved in stages, the initial 25% purchase of Helomics in 2018 was required to be revalued at current fair value on the acquisition date. Immediately prior to the acquisition date the recorded value of the equity method investment was zero. On the acquisition date the Company determined the fair value of the previous equity method investment was $6,164,260 and recorded a gain for the same amount in order to recognize the investment at its fair value. The gain was calculated as the difference between the implied fair value of the Company's previous equity method investment in Helomics and the recorded book value immediately prior to the acquisition date. The implied fair value was calculated based on the purchase consideration exchanged to acquire the remaining 75% of Helomics and factoring a 10% discount for lack of control.

Note 2 - Helomics Acquisition - Pro Forma Information (Details)	12 Months Ended
	Dec. 31, 2019 USD ($)
Revenue	$ 1,457,625
Net loss attributable to common shareholders	$ (20,947,033)

Note 3 - Equity Method Investment (Details Textual) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2018	Dec. 31, 2020	Dec. 31, 2019	Apr. 04, 2019	Dec. 31, 2018
Income (Loss) from Equity Method Investments, Total			$ (439,637)
Helomics Holding Corp. [Member]
Equity Method Investment, Ownership Percentage, Purchased During Period	25.00%
Equity Method Investments					$ 0
Income (Loss) from Equity Method Investments, Total			$ (439,637)
Equity Method Investment, Ownership Percentage				75.00%

Note 3 - Equity Method Investment - Summary of Equity Method Investments (Details) - USD ($)

3 Months Ended

12 Months Ended

Apr. 04, 2019

Dec. 31, 2020

Dec. 31, 2019

Gross margin

$ 805,080

$ 879,755

Net loss on Operations

(25,360,037)

(22,644,743)

Net Loss

$ (25,884,397)

$ (19,390,766)

Revenue

$ 45,835

Gross margin

7,348

Net loss on Operations

(1,555,542)

Net Loss

^[1]

$ (1,166,656)

[1]	The loss to investee was calculated at 80% for the initial period of ownership, January 11, 2018 - February 27, 2018, and at 75% for the period of February 28, 2018 - April 4, 2019 at the current equity investment percentage owned by the Company.

Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.

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

Note 4 - Inventories - Schedule of Inventory (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Finished goods	$ 95,898	$ 91,410
Raw materials	151,366	69,821
Work-In-Process	42,271	28,925
Total	$ 289,535	$ 190,156

Note 5 - Stockholders' Equity, Stock Options and Warrants (Details Textual)															1 Months Ended				3 Months Ended	4 Months Ended	12 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 ($) shares	Oct. 01, 2019 USD ($) $ / shares shares	Mar. 26, 2019 USD ($) $ / shares shares	Feb. 27, 2019 USD ($) $ / shares shares	Jun. 30, 2020 USD ($) $ / shares shares	May 31, 2020 shares	Mar. 18, 2020 USD ($) $ / shares shares	Apr. 30, 2019 shares	Mar. 31, 2020 shares	Sep. 30, 2019 USD ($) shares	Dec. 31, 2020 USD ($) $ / shares shares	Dec. 31, 2019 USD ($) $ / shares shares	Sep. 23, 2020 $ / shares shares	Jan. 31, 2020 USD ($)	Oct. 08, 2019 $ / shares	Oct. 04, 2019 $ / shares shares	Jul. 15, 2019 USD ($)	Mar. 29, 2019 $ / shares shares	Mar. 22, 2019 shares	Mar. 01, 2019 $ / shares shares	Dec. 28, 2017 $ / shares shares	Jan. 29, 2017 shares
Common Stock, Shares Authorized (in shares)																					100,000,000	100,000,000							100,000,000		50,000,000	24,000,000
Common Stock, Par or Stated Value Per Share (in dollars per share) \| $ / shares	$ 0.01																				$ 0.01	$ 0.01	$ 0.01		$ 0.01						$ 0.01
Proceeds from Issuance of Common Stock \| $																					$ 5,057,919	$ 5,323,018
Debt Instrument, Face Amount \| $																					4,676,755	5,146,226
Fixed Assets Acquired for Notes Receivable and Common Stock \| $																					2,962,767
Fair Value Adjustment of Warrants \| $																					$ (1,765,907)	$ (221,756)
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable, Number (in shares)																					977,420	669,050
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Weighted Average Exercise Price (in dollars per share) \| $ / shares																					$ 5.29	$ 11.93
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Weighted Average Remaining Contractual Term (Year)																					8 years 277 days	8 years 138 days
Class of Warrant or Right Number of Warrants Vested and Exercisable (in shares)																					7,353,376	2,171,610
Share-based Payment Arrangement, Expense \| $																					$ 780,269	$ 2,250,422
Share-based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount \| $																					$ 6,390
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
Fixed Assets Acquired for Notes Receivable and Common Stock \| $				$ 1,290,000
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
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			$ 1,920,000
DrSchwartz Notes [Member] \| Conversion of Promissory Note Into Common Stock [Member]
Debt Conversion, Converted Instrument, Shares Issued (in shares)						1,583,481
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			50
Conversion of Stock, Shares Issued (in shares)			1,257,416																141,191
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	258
Maximum [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) \| $ / shares																					$ 22.50
Maximum [Member] \| Share-based Payment Arrangement, Option [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
Carnegie Mellon University [Member] \| Asset Purchase Agreement With Quantitative Medicine [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares)		207,144
The 2019 Offering Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)													73,938	69,250
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right (in shares)														0.05
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) \| $ / shares													$ 10	$ 10
Warrants and Rights Outstanding, Term (Year)													5 years	5 years
The 2019 Offering Warrants [Member] \| Dawson James Securities, Inc. and Paulson Investment Company, LLC [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)																												73,937
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) \| $ / shares																										$ 6.25		$ 1		$ 11.25
The 2019 Offering Warrants [Member] \| Dawson James Securities, Inc. and Paulson Investment Company, LLC [Member] \| Maximum [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)																										63,355
Right to Purchase Units [Member] \| Dawson James Securities, Inc. and Paulson Investment Company, LLC [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)																														6,925
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
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
Price of Warrant (in dollars per share) \| $ / shares								$ 2.12
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
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) \| $ / shares								$ 0.0001									$ 0.0001
Price of Warrant (in dollars per share) \| $ / shares																	$ 2.12
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
Fair Value Adjustment of Warrants \| $	$ 554,287
The 2019 Offering [Member]
Stock Issued During Period, Shares, New Issues (in shares)												633,554	147,875	138,500
Share Per Each Unit (in shares)														0.1
Shares Issued, Price Per Share (in dollars per share) \| $ / shares												$ 5	$ 8	$ 9
Proceeds from Issuance or Sale of Equity, Total \| $													$ 1,183,101	$ 1,246,608
Proceeds from Issuance or Sale of Equity, Net of Stock Issuance Costs \| $												$ 2,811,309	$ 1,053,460	$ 1,111,888
Unit Agreement Number of Shares of Common Stock Included in Each Unit (in shares)													0.1
Unit Agreement Number of Warrants Included in Each Unit (in shares)													0.05
Proceeds from Issuance of Common Stock \| $												$ 3,167,769
Equity Line Purchase Agreement [Member]
Stock Issued During Period, Shares, New Issues (in shares)											104,651										4,231,073	122,356
Issuance or Sale of Equity, Can Be Raised \| $											$ 15,000,000
Stock Issued During Period, Value, New Issues \| $											$ 450,000										$ 4,891,348	$ 319,196
Sale of Stock, Remaining Available Balance \| $																					$ 9,789,419
Private Placement [Member]
Common Stock, Par or Stated Value Per Share (in dollars per share) \| $ / shares					$ 0.01
Stock Issued During Period, Shares, New Issues (in shares)					1,396,826												260,000
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
Stock Issued During Period, Value, New Issues \| $																						$ 5,273,018
Sale of Stock, Price Per Share (in dollars per share) \| $ / shares								$ 2.121									$ 2.121
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 \| $					$ 1,930,100

Note 5 - Stockholders' Equity, Stock Options and Warrants - Summary of Transactions for Stock Options and Warrants (Details) - $ / shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Number of Shares Outstanding (in shares)	1,013,547
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)	8,097,468	1,869,299
Average Exercise Price Issued (in dollars per share)	$ 1.547	$ 9.25
Number of Shares Forfeited (in shares)	(127,710)	(653)
Average Exercise Price Forfeited (in dollars per share)	$ 95.11	$ 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)	7,353,376	2,171,610
Average Exercise Price Outstanding (in dollars per share)	$ 3.76	$ 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)	319,851	423,295
Average Exercise Price Issued (in dollars per share)	$ 1.03	$ 6.53
Number of Shares Forfeited (in shares)	(72,728)	(23,799)
Average Exercise Price Forfeited (in dollars per share)	$ 10.58	$ 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)	1,013,547	766,424
Average Exercise Price Outstanding (in dollars per share)	$ 5.41	$ 11.34

Note 5 - Stockholders' Equity, Stock Options and Warrants - Summary of Status of Options and Warrants Outstanding (Details)	12 Months Ended
	Dec. 31, 2020 $ / shares shares
Shares, options (in shares) \| shares	1,013,547
Shares, warrants (in shares) \| shares	7,353,376
Minimum [Member]
Price, warrants (in dollars per share)	$ 0.846
Maximum [Member]
Price, warrants (in dollars per share)	22.50
Warrant One [Member]
Price, warrants (in dollars per share)	$ 0.84
Shares, warrants (in shares) \| shares	3,300,332
Weighted average remaining life, warrants (Year)	2 years 350 days
Warrant Two [Member]
Shares, warrants (in shares) \| shares	2,019,284
Weighted average remaining life, warrants (Year)	4 years 281 days
Warrant Two [Member] \| Minimum [Member]
Price, warrants (in dollars per share)	$ 1.80
Warrant Two [Member] \| Maximum [Member]
Price, warrants (in dollars per share)	$ 2.99
Warrant Three [Member]
Shares, warrants (in shares) \| shares	1,809,679
Weighted average remaining life, warrants (Year)	3 years 80 days
Warrant Three [Member] \| Minimum [Member]
Price, warrants (in dollars per share)	$ 5
Warrant Three [Member] \| Maximum [Member]
Price, warrants (in dollars per share)	$ 10
Warrant Four [Member]
Shares, warrants (in shares) \| shares	224,081
Weighted average remaining life, warrants (Year)	2 years 62 days
Warrant Four [Member] \| Minimum [Member]
Price, warrants (in dollars per share)	$ 10.71
Warrant Four [Member] \| Maximum [Member]
Price, warrants (in dollars per share)	22.50
Stock Options One [Member]
Options, lower limit (in dollars per share)	0.732
Options, upper limit (in dollars per share)	$ 1.47
Shares, options (in shares) \| shares	258,256
Weighted average remaining life, options (Year)	9 years 299 days
Stock Options Two [Member]
Options, lower limit (in dollars per share)	$ 1.54
Options, upper limit (in dollars per share)	$ 1.64
Shares, options (in shares) \| shares	350,574
Weighted average remaining life, options (Year)	7 years 302 days
Stock Options Three [Member]
Options, lower limit (in dollars per share)	$ 2.61
Options, upper limit (in dollars per share)	$ 8.41
Shares, options (in shares) \| shares	233,919
Weighted average remaining life, options (Year)	9 years 313 days
Stock Options Four [Member]
Options, lower limit (in dollars per share)	$ 10.10
Options, upper limit (in dollars per share)	$ 5,962.50
Shares, options (in shares) \| shares	170,798
Weighted average remaining life, options (Year)	7 years 98 days

Note 5 - Stockholders' Equity, Stock Options and Warrants - Schedule of Listing of Stock Options and Warrants (Details)	Dec. 31, 2020 $ / shares shares
Shares, options (in shares) \| shares	1,013,547
Shares, warrants (in shares) \| shares	7,353,376
Warrants 2016 [Member]
Shares, warrants (in shares) \| shares	25,373
Price, warrants (in dollars per share)	$ 10
Warrants 2017 [Member]
Shares, warrants (in shares) \| shares	108,295
Warrants 2018 [Member]
Shares, warrants (in shares) \| shares	196,946
Warrants 2019 [Member]
Price, warrants (in dollars per share)	$ 1,712,286
Warrants 2020 [Member]
Shares, warrants (in shares) \| shares	5,310,476
Minimum [Member]
Price, options (in dollars per share)	$ 0.732
Price, warrants (in dollars per share)	0.846
Minimum [Member] \| Warrants 2016 [Member]
Price, warrants (in dollars per share)
Minimum [Member] \| Warrants 2017 [Member]
Price, warrants (in dollars per share)	10.71
Minimum [Member] \| Warrants 2018 [Member]
Price, warrants (in dollars per share)	10
Minimum [Member] \| Warrants 2019 [Member]
Price, warrants (in dollars per share)	2.50
Minimum [Member] \| Warrants 2020 [Member]
Price, warrants (in dollars per share)	0.846
Maximum [Member]
Price, options (in dollars per share)	5,962.50
Price, warrants (in dollars per share)	22.50
Maximum [Member] \| Warrants 2016 [Member]
Price, warrants (in dollars per share)
Maximum [Member] \| Warrants 2017 [Member]
Price, warrants (in dollars per share)	22.50
Maximum [Member] \| Warrants 2018 [Member]
Price, warrants (in dollars per share)	13.125
Maximum [Member] \| Warrants 2019 [Member]
Price, warrants (in dollars per share)	11.88
Maximum [Member] \| Warrants 2020 [Member]
Price, warrants (in dollars per share)	$ 2.992
Stock Options 2012 [Member]
Shares, options (in shares) \| shares	143
Stock Options 2012 [Member] \| Minimum [Member]
Price, options (in dollars per share)	$ 1.54
Stock Options 2012 [Member] \| Maximum [Member]
Price, options (in dollars per share)	$ 1,500
Stock Options 2013 [Member]
Shares, options (in shares) \| shares	148
Stock Options 2013 [Member] \| Minimum [Member]
Price, options (in dollars per share)	$ 1.54
Stock Options 2013 [Member] \| Maximum [Member]
Price, options (in dollars per share)	$ 5,962.50
Stock Options 2014 [Member]
Shares, options (in shares) \| shares	84
Stock Options 2014 [Member] \| Minimum [Member]
Price, options (in dollars per share)	$ 1.54
Stock Options 2014 [Member] \| Maximum [Member]
Price, options (in dollars per share)	$ 4,312.50
Stock Options 2015 [Member]
Shares, options (in shares) \| shares	397
Stock Options 2015 [Member] \| Minimum [Member]
Price, options (in dollars per share)	$ 1.54
Stock Options 2015 [Member] \| Maximum [Member]
Price, options (in dollars per share)	$ 862.50
Stock Options 2016 [Member]
Shares, options (in shares) \| shares	9,395
Stock Options 2016 [Member] \| Minimum [Member]
Price, options (in dollars per share)	$ 1.54
Stock Options 2016 [Member] \| Maximum [Member]
Price, options (in dollars per share)	$ 51.25
Stock Options 2017 [Member]
Shares, options (in shares) \| shares	222,079
Stock Options 2017 [Member] \| Minimum [Member]
Price, options (in dollars per share)	$ 1.54
Stock Options 2017 [Member] \| Maximum [Member]
Price, options (in dollars per share)	$ 21
Stock Options 2018 [Member]
Shares, options (in shares) \| shares	85,955
Stock Options 2018 [Member] \| Minimum [Member]
Price, options (in dollars per share)	$ 1.54
Stock Options 2018 [Member] \| Maximum [Member]
Price, options (in dollars per share)	$ 13.50
Stock Options 2019 [Member]
Shares, options (in shares) \| shares	383,311
Stock Options 2019 [Member] \| Minimum [Member]
Price, options (in dollars per share)	$ 1.54
Stock Options 2019 [Member] \| Maximum [Member]
Price, options (in dollars per share)	$ 7.90
Stock Options 2020 [Member]
Shares, options (in shares) \| shares	312,035
Stock Options 2020 [Member] \| Minimum [Member]
Price, options (in dollars per share)	$ 0.732
Stock Options 2020 [Member] \| Maximum [Member]
Price, options (in dollars per share)	$ 3.48

Note 6 - Notes Receivable (Details Textual) - USD ($)		12 Months Ended
Note 6 - Notes Receivable (Details Textual) - USD ($)	May 27, 2020	Dec. 31, 2019
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%
Financing Receivable, Allowance for Credit Loss, Ending Balance		$ 1,037,524
Helomics Holding Corp. [Member]
Financing Receivable, after Allowance for Credit Loss, Total		2,140,013
Payments to Acquire Notes Receivable		975,000
Interest Receivable		70,369
Reduction to Loan due to Cumulative Equity Method Investment Losses Incurred		$ 1,190,967

Note 7 - Notes Payable (Details Textual) - USD ($)										1 Months Ended						2 Months Ended	3 Months Ended			12 Months Ended
Note 7 - Notes Payable (Details Textual) - USD ($)	Mar. 01, 2021	Feb. 24, 2021	Apr. 21, 2020	Apr. 20, 2020	Apr. 05, 2020	Mar. 19, 2020	Mar. 05, 2020	Feb. 05, 2020	Sep. 28, 2018	Feb. 23, 2021	Jan. 31, 2020	Oct. 31, 2019	Sep. 30, 2019	Feb. 27, 2019	Nov. 30, 2018	Mar. 10, 2021	Dec. 31, 2020	Sep. 30, 2020	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019	Jul. 15, 2019	Dec. 31, 2018
Debt Instrument, Face Amount																	$ 4,676,755			$ 4,676,755	$ 5,146,226
Payments for Penalties																				247,327	202,294
Debt Instrument, Unamortized Discount, Total																	244,830			244,830	350,426
Gain (Loss) on Extinguishment of Debt, Total																				(1,996,681)	(513,250)
Repayments of Debt																				1,472,389	1,154,513
Debt Conversion, Converted Instrument, Amount																				$ 267,328	$ 378,873
Chief Executive Officer [Member]
Debt Conversion, Converted Instrument, Shares Issued (in shares)											50,000
Subsequent Event [Member]
Stock Issued During Period, Shares, New Issues (in shares)										22,536,864
Investor of Promissory Note [Member]
Stock Issued During Period, Shares, New Issues (in shares)								46,875
Dr. Schwartz [Member]
Shares Issued, Price Per Share (in dollars per share)			$ 1.43
Stock Issued, Agreement, Not to be Transferred or Sold For Three Months (in shares)			766,740
Stock Issued, Agreement, Not to be Transferred or Sold for Six Months (in shares)			766,741
Dr. Schwartz [Member] \| Subsequent Event [Member]
Debt Conversion, Converted Instrument, Shares Issued (in shares)		100,401
Interest Expense, Debt, Total																$ 143,574
Conversion of Bridge Loan to Common Stock [Member]
Debt Conversion, Converted Instrument, Shares Issued (in shares)																				170,000	47,556
Promissory Note Exchange Agreement [Member] \| Chief Executive Officer [Member]
Debt Conversion, Converted Instrument, Amount											$ 2,115,000
Conversion of Promissory Note Into Common Stock [Member]
Shares Issued, Price Per Share (in dollars per share)			$ 1.43
Bridge Loan Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)									107,178
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)									$ 11.55
Warrant for Promissory Notes [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)													68,237
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)													$ 6.21
Warrants Issued With Promissory Note, One [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in 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)							92,700
Warrants Issued With Promissory Note, Three [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)					92,700
Warrants Issued With Promissory Note [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)								$ 2.992
Dr. Schwartz Notes Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)																						22,129
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)																						$ 8.36
Convertible Promissory Note [Member]
Debt Instrument, Face Amount																	1,721,776			$ 1,721,776	$ 1,989,104
Promissory Note [Member] \| Chief Executive Officer [Member]
Debt Instrument, Interest Rate, Stated Percentage											12.00%
Second Promissory Note [Member]
Debt Instrument, Face Amount								$ 1,450,000
Debt Instrument, Interest Rate, Stated Percentage								8.00%
Payments for Penalties																				0
Penalties Accrued																	314,011			314,011
Debt Instrument, Unamortized Discount, Total																	0			0
Debt Conversion, Original Debt, Amount																	$ 503,354
Debt Conversion, Converted Instrument, Shares Issued (in shares)																	1,075,911
Proceeds from Short-term Debt, Total					$ 400,000		$ 400,000	$ 400,000
Short-term Debt, Total																	$ 1,464,146			1,464,146
Debt Instrument, Convertible, Conversion Price (in dollars per share)								$ 2.589
Dr. Schwartz Note, One [Member]
Debt Instrument, Face Amount																							$ 370,000
Debt Instrument, Unamortized Discount, Total																							$ 63,028
Proceeds from Related Party Debt															$ 370,000
DrSchwartz Notes [Member]
Debt Instrument, Face Amount			$ 2,115,000								$ 2,115,000										2,115,000	$ 1,920,000
Debt Instrument, Interest Rate, Stated Percentage											12.00%
Short-term Debt, Total			2,192,878
Interest Payable			$ 77,878
DrSchwartz Notes [Member] \| Conversion of Promissory Note Into Common Stock [Member]
Debt Conversion, Converted Instrument, Shares Issued (in shares)			1,583,481
Borrowings Against Equity Line [Member]
Debt Instrument, Face Amount																	$ 1,098,684			$ 1,098,684
Debt Instrument, Interest Rate, Stated Percentage																	8.00%			8.00%
Payments for Penalties																				$ 247,327
Proceeds from Short-term Debt, Total																				1,020,000
Short-term Debt, Total																	$ 0			0
Repayments of Short-term Debt, Total																				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)									65,000					16,667
Debt Instrument, Interest Rate, Stated Percentage									8.00%
Debt Instrument, Increase (Decrease), Net, Total														$ 344,659
Payments for Penalties																				0
Penalties Accrued																	525,926			525,926
Bridge Loan																	1,721,776			1,721,776
Debt Instrument, Unamortized Discount, Total																	0			0
Debt Conversion, Original Debt, Amount																				267,328	140,000
Securities Purchase Agreements [Member] \| Promissory Note [Member]
Debt Instrument, Face Amount						$ 300,000							$ 847,500
Stock Issued During Period, Shares, New Issues (in shares)													8,857
Debt Instrument, Interest Rate, Stated Percentage													8.00%
Payments for Penalties																				0
Penalties Accrued																	320,542			320,542
Debt Instrument, Unamortized Discount, Total																	244,830			244,830
Debt Conversion, Original Debt, Amount																	$ 525,000
Debt Conversion, Converted Instrument, Shares Issued (in shares)																	1,136,448
Proceeds from Short-term Debt, Total													$ 700,000
Stock Issued During Period, Shares, Extension of Notes Payable (in shares)						30,000
Gain (Loss) on Extinguishment of Debt, Total																		$ (345,000)	$ (300,000)
Short-term Debt, Total																	$ 1,490,833			1,490,833
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]
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)
Debt Issued in September 2018, September, 2019, and February 2020 [Member] \| Subsequent Event [Member]
Repayments of Debt	$ 5,906,802
Notes Assumed from Acquisiton [Member]
Repayments of Long-term Debt, Total												$ 303,333
Payment for Debt Extinguishment or Debt Prepayment Cost												$ 18,216
Paycheck Protection Program CARES Act [Member]
Gain (Loss) on Extinguishment of Debt, Total																				$ 541,867
Proceeds from Issuance of Long-term Debt, Total				$ 541,867

Note 7 - Notes Payable - Notes Payable (Details) - USD ($)	Dec. 31, 2020	Apr. 21, 2020	Jan. 31, 2020	Dec. 31, 2019	Jul. 15, 2019
Notes Payable, Gross	$ 4,676,755			$ 5,146,226
Debt Instrument, Unamortized Discount, Total	244,830			350,426
Notes Payable	4,431,925			4,795,800
Convertible Promissory Note [Member]
Notes Payable, Gross	1,721,776			1,989,104
Promissory Note, One [Member]
Notes Payable, Gross	1,490,833			680,833
Borrowings Against Equity Line, One [Member]
Notes Payable, Gross				18,563
Borrowings Against Equity Line, Two [Member]
Notes Payable, Gross				147,783
Borrowings Against Equity Line, Three [Member]
Notes Payable, Gross				194,943
DrSchwartz Notes [Member]
Notes Payable, Gross		$ 2,115,000	$ 2,115,000	2,115,000	$ 1,920,000
Promissory Note, Two [Member]
Notes Payable, Gross	$ 1,464,146

Note 8 - Derivatives (Details Textual)		3 Months Ended	12 Months Ended
Note 8 - Derivatives (Details Textual)	Sep. 28, 2018	Mar. 31, 2020 USD ($)	Dec. 31, 2020 USD ($)	Dec. 31, 2019 USD ($)	Jun. 30, 2020 USD ($)	May 08, 2020 USD ($)	Mar. 18, 2020 USD ($)	Feb. 05, 2020 USD ($)	Sep. 30, 2019 USD ($)	May 21, 2019 shares	Dec. 31, 2018 USD ($)
Embedded Derivative, Gain (Loss) on Embedded Derivative, Net, Total			$ 50,989	$ 221,757
Derivative Liability, Total			0
Embedded Derivative, Fair Value of Embedded Derivative Liability			294,382	50,989							$ 272,745
Gain (Loss) on Derivative Instruments, Net, Pretax, Total			1,765,907	221,756
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			104,529
Derivative, Gain (Loss) on Derivative, Net, Total			87,923
A, B and Agent Warrants [Member]
Derivative Liability, Total			33,654				$ 2,669,995
Derivative, Gain (Loss) on Derivative, Net, Total			69,479
A, B and Agent Warrants, Prior to Reclassification [Member]
Derivative, Gain (Loss) on Derivative, Net, Total		$ 700,910
Warrants and Agent Warrants In Connection With May 2020 Warrant [Member]
Derivative Liability, Total						$ 1,324,184
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			33,819
Gain (Loss) on Derivative Instruments, Net, Pretax, Total			48,675
Warrants and Agent Warrants In Connection With June 2020 Warrant [Member]
Derivative Liability, Total					$ 1,749,721
Embedded Derivative, Fair Value of Embedded Derivative Liability			1,749,721
Gain (Loss) on Derivative Instruments, Net, Pretax, Total			834,520
Agent Warrants In Connection With June 2020 Warrant [Member]
Derivative Liability, Total			32,701
Gain (Loss) on Derivative Instruments, Net, Pretax, Total			79,045
Promissory Note 2019 Conversion Feature [Member]
Derivative Liability, Total									$ 495,100
Promissory Note 2019 Conversion Feature Agent Warrants [Member]
Derivative Liability, Total			89,680
Gain (Loss) on Derivative Instruments, Net, Pretax, Total			$ 405,420
Bridge Notes [Member] \| Convertible Promissory Note [Member]
Debt Instrument, Convertible, Threshold Trading Days	20

Note 8 - Derivatives - Change in Fair Value of Derivative Liabilities (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Derivative liability balance	$ 50,989	$ 272,745
Derivative instrument recognized		69,722
Gain recognized to revalue derivative instrument at fair value	(1,765,906)	(221,756)
Adjustments to derivative liability for warrants issued		(47,078)
Reduction of derivative liability		(22,644)
Derivative instrument recognized for May 2020 Warrants	294,382	50,989
Reclassification of Warrant liabilities to Equity on exercise	(1,701,756)
Reclassification of Warrant liabilities to Equity	(2,669,408)
Derivative liability balance	294,382	$ 50,989
A, B and Agent Warrants [Member]
Derivative instrument recognized	2,669,995
Promissory Note 2020 [Member]
Derivative instrument recognized	120,921
Warrants and Agent Warrants In Connection With May 2020 Warrant [Member]
Derivative instrument recognized for May 2020 Warrants	1,324,184
Derivative liability balance	1,324,184
Warrants and Agent Warrants In Connection With June 2020 Warrant [Member]
Derivative instrument recognized	495,100
Derivative instrument recognized for May 2020 Warrants	1,749,721
Derivative liability balance	1,749,721
Promissory Note 2020 2 [Member]
Derivative instrument recognized	$ 20,542

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

12 Months Ended

Dec. 31, 2020

Dec. 31, 2019

$ (26,438,684)

$ (19,680,701)

Weighted average common shares outstanding-basic (in shares)

11,950,154

2,870,132

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

^[1]

Weighted average common shares outstanding-diluted (in shares)

11,950,154

2,870,132

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

$ 2.21

$ 6.86

[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: Year Ended December 31, 2020 2019 Options 1,013,547 766,424 Warrants 7,353,376 2,171,610 Convertible debt 1,107,544 82,751 Preferred stock: Series B 7,925 7,925 Preferred stock: Series D - 350,00- Preferred stock: Series E - 594,383

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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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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Leasehold Improvements [Member]

Note 9 - Loss Per Share - Antidilutive Securities Excluded from the Diluted Calculations (Details) - shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Share-based Payment Arrangement, Option [Member]
Antidilutive Securities (in shares)	1,013,547	766,424
Warrant [Member]
Antidilutive Securities (in shares)	7,353,376	2,171,610
Convertible Debt Securities [Member]
Antidilutive Securities (in shares)	1,107,544	82,751
Series B Convertible Preferred Stock [Member]
Antidilutive Securities (in shares)	79,246	79,246
Series D Convertible Preferred Stock [Member]
Antidilutive Securities (in shares)		350,000
Series E Convertible Preferred Stock [Member]
Antidilutive Securities (in shares)		594,383

Note 10 - Income Taxes (Details Textual) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Valuation Allowance Percentage	100.00%
Unrecognized Tax Benefits, Ending Balance	$ 0
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued, Total	0	$ 0
Domestic Tax Authority [Member]
Operating Loss Carryforwards, Total	297,735,754	291,476,788
Deferred Tax Assets, Operating Loss Carryforwards, Subject to Expiration	261,455,216	264,379,011
Deferred Tax Assets, Operating Loss Carryforwards, Not Subject to Expiration	36,280,538	27,097,777
Operating Loss Carryforwards, Valuation Allowance, Total	59,913,739	58,991,353
State and Local Jurisdiction [Member]
Operating Loss Carryforwards, Total	222,290,524	213,762,905
Operating Loss Carryforwards, Valuation Allowance, Total	22,191,346	21,414,302
Foreign Tax Authority [Member]
Operating Loss Carryforwards, Total		773,455
Operating Loss Carryforwards, Valuation Allowance, Total	$ 0	$ 236,746

Note 10 - Income Taxes - Reconciliation of Income Tax Benefit (Expense) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Statutory federal income tax benefit	$ 5,434,463	$ 3,977,561
State tax benefit, net of federal taxes	578,746	368,635
Foreign tax benefit	62,146	104,050
Foreign operations tax rate differential	(44,120)	(73,869)
State rate adjustment	65,112	(17,585)
R&D tax credit		51,143
Nondeductible/nontaxable items	(268,968)	1,183,535
Goodwill impairment	2,762,014	1,701,000
NOL adjustments	(1,141,662)	(1,054,778)
OID and derivatives		141,908
Helomics purchase adjustment		66,394,188
Other	(461,020)	115,896
Valuation allowance increase	(1,462,683)	(69,489,684)
Total income tax benefit	$ 0

Note 10 - Income Taxes - Components of Deferred Income Taxes (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Depreciation
Inventory	7,196	6,891
Compensation accruals	63,846	56,670
Accruals and reserves	162,628
Deferred revenue	11,641	7,480
Charitable contribution carryover	4,331	3,740
Derivatives	63,145	10,708
Related party investments		657,633
Intangibles	297,639	295,941
Right of use asset	13,861
NSQO compensation	1,738,217	1,589,430
NOL and credits	80,038,356	78,417,618
Total deferred tax assets	82,400,860	81,046,111
Original issue discount		(14,021)
Depreciation	(295,775)	(389,689)
Total deferred tax liabilities	(295,775)	(403,710)
Net deferred tax assets	82,105,085	80,642,401
Less: valuation allowance	(82,105,085)	(80,642,401)
Total

Note 11 - Goodwill and Intangibles (Details Textual)	3 Months Ended	9 Months Ended	12 Months Ended
Note 11 - Goodwill and Intangibles (Details Textual)	Dec. 31, 2020 USD ($)	Sep. 30, 2020 USD ($)	Dec. 31, 2020 USD ($)	Dec. 31, 2019 USD ($)	Apr. 04, 2019 USD ($)	Dec. 31, 2018 USD ($)
Amortization of Intangible Assets, Total			$ 313,709	$ 290,552
Intangible Assets, Net (Excluding Goodwill), Total	$ 3,398,101		3,398,101	3,649,412
Impairment of Intangible Assets (Excluding Goodwill), Total			0	770,250
Goodwill, Ending Balance	2,813,792		2,813,792	15,690,290
Goodwill, Impairment Loss	9,879,458	$ 2,997,000	12,876,498	$ 8,100,000
Goodwill, Impaired, Accumulated Impairment Loss	$ 20,976,498		20,976,498
Helomics Holding Corp. [Member]
Goodwill, Decrease in Growth Rate of 0.5 Percent, Reduction in Fair Value			588,000
Goodwill, Increase in Discount Rate of 0.5 Percent, Reduction in Fair Value			$ 988,000
Measurement Input, Expected Cash Flow Term [Member]
Reporting Unit Measurement Input	10	20	10	20
Measurement Input, Long-term Revenue Growth Rate [Member]
Reporting Unit Measurement Input	0.05	0.03	0.05	0.03
Measurement Input, Discount Rate [Member]
Reporting Unit Measurement Input	0.14	0.25	0.14	0.183
Measurement Input, Risk Premium [Member]
Reporting Unit Measurement Input	0.01	0.1	0.01	0.07
Helomics Holding Corp. [Member]
Goodwill, Ending Balance					$ 23,790,290
Licensing Agreements [Member]
Amortization of Intangible Assets, Total				$ 58,500
Impairment of Intangible Assets (Excluding Goodwill), Total			$ 0	$ 770,250

Note 11 - Goodwill and Intangibles - Components of Intangible Assets (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Accumulated Amortization	$ (728,320)	$ (414,611)
Net Carrying Amount	3,398,101
Total, Gross Carrying Costs	4,126,421	4,064,023
Intangibles, net	3,398,101	3,649,412
Trade Names 1 [Member]
Accumulated Amortization
Tradename		398,000
Tradename		398,000
Patents and Trademarks [Member]
Gross Carrying Costs	401,421	339,023
Accumulated Amortization	(211,110)	(195,286)
Net Carrying Amount	190,311	143,737
Developed Technology Rights [Member]
Gross Carrying Costs	2,882,000	2,882,000
Accumulated Amortization	(252,175)	(108,075)
Net Carrying Amount	2,629,825	2,773,925
Customer Relationships [Member]
Gross Carrying Costs	445,000	445,000
Accumulated Amortization	(259,583)
Net Carrying Amount	185,417	333,750
Accumulated Amortization		$ (111,250)
Trade Names [Member]
Gross Carrying Costs	398,000
Net Carrying Amount	392,548
Accumulated Amortization	$ (5,452)

Note 11 - Goodwill and Intangibles - Estimated Future Amortization Expense (Details)	Dec. 31, 2020 USD ($)
2021	$ 331,071
2022	219,821
2023	182,738
2024	182,738
2025	182,738
Thereafter	2,298,995
Total	$ 3,398,101

Note 11 - Goodwill and Intangibles - Goodwill (Details) - USD ($)	3 Months Ended	9 Months Ended	12 Months Ended
	Dec. 31, 2020	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Goodwill		$ 15,690,290	$ 15,690,290
Acquired				23,790,290
Impairment	$ (9,879,458)	$ (2,997,000)	(12,876,498)	(8,100,000)
Goodwill	$ 2,813,792		$ 2,813,792	$ 15,690,290

Note 12 - Leases (Details Textual)	12 Months Ended
Note 12 - Leases (Details Textual)	Dec. 31, 2020 USD ($) ft²	Dec. 31, 2019 USD ($)
Operating Lease, Expense \| $	$ 565,581	$ 431,170
Corporate Office, Minnesota [Member]
Lessee, Operating Lease, Term of Contract (Year)	3 years
Area of Real Estate Property (Square Foot)	5,773
Corporate Office, Minnesota, Used for Office Space [Member]
Area of Real Estate Property (Square Foot)	2,945
Corporate Office, Minnesota, Used for Manufacturing [Member]
Area of Real Estate Property (Square Foot)	2,828
Helomics' Offices [Member]
Lessee, Operating Lease, Term of Contract (Year)	3 years
Area of Real Estate Property (Square Foot)	17,417
Helomics Offices, Lease Area for Office Space [Member]
Area of Real Estate Property (Square Foot)	1,000
Helomics Offices, Lease Area for Laboratory [Member]
Area of Real Estate Property (Square Foot)	16,417
Soluble Biodtech Offices in Birmingham, Alabama [Member]
Area of Real Estate Property (Square Foot)	4,314
Skyline Medical Europe’s Offices Lease [Member]
Area of Real Estate Property (Square Foot)	2,000
Skyline Medical Europe's Offices Lease, Storage Space [Member]
Area of Real Estate Property (Square Foot)	750
Skyline Medical Europe's Offices Lease, Office Space [Member]
Area of Real Estate Property (Square Foot)	1,250

Note 12 - Leases - Lease Information (Details)	Dec. 31, 2020	Dec. 31, 2019
Weighted average remaining lease term – operating leases in years (Year)	2 years 120 days	3 years 102 days
Weighted average discount rate – operating leases	8.00%	8.00%

Note 12 - Leases - Rent Obligation (Details)	Dec. 31, 2020 USD ($)
2021	$ 689,368
2022	725,759
2023	170,910
2024	71,420
2025	48,552
Total lease payments	1,706,009
Less interest	263,411
Present value of lease liabilities	$ 1,442,598

Note 13 - Property, Plant and Equipment (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Depreciation, Total	$ 711,139	$ 414,331

Note 13 - Property, Plant and Equipment - Schedule of Property, Plant and Equipment, Useful Life (Details)

12 Months Ended

Dec. 31, 2020

Demonstration Equipment [Member]

5 years

^[1]

Laboratory Equipment [Member]

3 years

Minimum [Member] | Office Equipment [Member]

4 years

Minimum [Member] | Leasehold Improvements [Member]

3 years

Minimum [Member] | Manufacturing and Laboratory Equipment [Member]

2 years

^[2]

Minimum [Member] | Laboratory Equipment [Member]

3 years

Maximum [Member] | Office Equipment [Member]

4 years

Maximum [Member] | Leasehold Improvements [Member]

10 years

Maximum [Member] | Manufacturing and Laboratory Equipment [Member]

5 years

^[2]

Maximum [Member] | Laboratory Equipment [Member]

7 years