0001171843-22-007383 | 10-Q | XBRL Viewer

Significant Accounting Policies [Text Block]

NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Nature of Operations and Continuance of Operations

Predictive Oncology Inc.®, (the “Company” or “Predictive” or “we”) filed with the Secretary of State of Delaware a Certificate of Amendment to its Certificate of Incorporation to change the corporate name to Predictive Oncology Inc. on June 10, 2019, trading under the new ticker symbol “POAI,” effective June 13, 2019.

The Company operates in four primary business areas. First, we provide drug response prediction services leveraging a unique collection of more than 150,000 tumor samples, categorized by tumor type and powered by artificial intelligence to assist biopharmaceutical companies in the development of new oncology drugs primarily through our wholly owned subsidiary Helomics Holding Corporation® (“Helomics”). Second, we develop tumor-specific in vitro models for oncology drug discovery and research through our newly-acquired wholly-owned subsidiary, zPREDICTA, Inc.®. Third, we offer contract services and research focused on solubility improvements, stability studies, and protein production, primarily with our Soluble Biotech Inc.®, subsidiary. Fourth, we sell and produce the United States Food and Drug Administration (“FDA”)-cleared STREAMWAY System® for automated, direct-to-drain medical fluid waste disposal and associated products through our incorporated division Skyline Medical Inc.® (“Skyline”).

The Company had cash and cash equivalents of $25,393,738 as of September 30, 2022 and there was no outstanding debt. The Company believes that its existing capital resources will be sufficient to support its operating plan for the next twelve months and beyond. However, the Company may also seek to raise additional capital to support its growth through additional debt, equity or other alternatives or a combination thereof. The Company currently expects to use cash on hand to fund capital and equipment investments, research and development, potential acquisitions and its operations. The Company believes such sources to be sufficient to fund its requirements over that time.

Coronavirus Outbreak

The current COVID-19 worldwide pandemic has presented substantial public health challenges. 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. 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. In addition, COVID-19 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. Ultimately, the extent of the impact of the COVID-19 pandemic on our future operational and financial performance will depend on, among other matters, the duration and intensity of the pandemic; the level of success of global vaccination efforts; governmental and private sector responses to the pandemic and the impact of such responses on us; and the impact of the pandemic on our employees, customers, suppliers, operations and sales, all of which are uncertain and cannot be predicted. These factors may remain prevalent for a significant period of time even after the pandemic subsides, including due to a continued or prolonged recession in the U.S. or other major economies. Even in areas where "stay-at-home" restrictions, masking and social distancing measures have been lifted and the number of COVID-19 cases have declined, some jurisdictions may re-impose these measures as and if variant strains emerge or cases rise. The impact of the COVID-19 pandemic, as with any adverse public health developments, could have a material adverse effect on our business, results of operations, liquidity or financial condition and heighten or exacerbate risks described in our Annual Report on Form 10-K filed with the SEC on March 31, 2022.

Interim Financial Statements

The Company has prepared the condensed consolidated financial statements and related unaudited financial information in the footnotes in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim condensed consolidated financial statements. These interim condensed consolidated financial statements reflect all adjustments consisting of normal recurring accruals, which in the opinion of management, are necessary to present fairly the Company’s position, the results of its operations, and its cash flows for the interim periods. These interim condensed consolidated financial statements reflect all intercompany eliminations. These interim condensed consolidated financial statements should be read in conjunction with the annual consolidated financial statements and the notes thereto contained in the Annual Report on Form 10-K filed with the SEC on March 31, 2022. The nature of the Company’s business is such that the results of any interim period may not be indicative of the results to be expected for the entire year.

Accounting Policies and Estimates

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

Cash and cash equivalents

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 $6,514,611 for cash amounts held in a single institution that are in excess of amounts issued by the Federal Deposit Insurance Corporation.

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 status of individual accounts.

Amounts recorded in accounts receivable on the condensed 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 30 days after presentation. Accounts receivable over 30 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. There was no allowance for doubtful accounts as of both September 30, 2022 and December 31, 2021.

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 1 – Observable inputs such as quoted prices in active markets;

Level 2 – Inputs other than quoted prices in active markets, that are observable either directly or indirectly; and

Level 3 – Unobservable inputs where there is little or no market data, which requires the reporting entity to develop its own assumptions.

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

The fair value of the Company’s investment securities, which consist of cash and cash equivalents, was determined based on Level 1 inputs. The fair value of the Company’s derivative liabilities and debt were determined based on Level 3 inputs. The Company generally uses the 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 6 – Derivatives.

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 and amortization. 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

-

10

Demo equipment

3

(1)

Leasehold improvements are amortized over the shorter of their 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 condensed consolidated 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 condensed 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.

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 is tested on an annual basis for impairment at the reporting unit level as of December 31, 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 value 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, such as the rate of future revenue growth, capital requirements, and income taxes), and 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 judgment. 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 completes 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 3 inputs. The inputs for the market capitalization calculation are considered Level 1 inputs. See Note 4 – Intangible Assets and Goodwill.

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 condensed consolidated balance sheets. Financing leases are included within fixed assets with corresponding current within other current liabilities and noncurrent within other long-term liabilities on our condensed 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 12 months or less at the commencement date are not recognized on the condensed consolidated 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 with 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 the Skyline segment. 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: (1) the Company has transferred physical possession of the products, (2) the Company has a present right to payment, (3) the customer has legal title to the products, and (4) 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 term). As a result, the Company determined that the customer could 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 30 to 60 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 after 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 clinical 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’ payment 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. The Company uses 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 less consideration than it originally estimated for a contract with a patient, it will account for the change as a decrease 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 the consideration subsequent to the performance obligations being satisfied. The Company’s standard payment terms for hospital and patient direct bill are 30 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 contract liabilities until such time as the revenue recognition criteria have been met. Payment terms are net 30 from the invoice date, which is sent to the customer as the Company satisfies the performance obligation relative to the total expected inputs to the satisfaction of that performance obligation. This revenue stream is reported under the Helomics and zPREDICTA segments.

Variable Consideration

The Company records revenue from distributors and direct end customers in an amount that reflects the transaction price it expects to be entitled to after transferring control of those goods or services. The Company’s current 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 no 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. Accounts receivable totaled $324,708 and $354,196 as of September 30, 2022 and December 31, 2021, respectively.

The Company’s contract liabilities relate to CRO services agreements and maintenance plans and as of September 30, 2022 and December 31, 2021 were $495,365 and $186,951, 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 nine months ended September 30,

2022

2021

Stock Options

Expected dividend yield

0.0%

0.0%

Expected stock price volatility

86.5% - 92.2%

84.8% - 89.6%

Risk-free interest rate

1.83% - 3.43%

0.93% - 1.45%

Expected life (years)

10

10

Warrants

Expected dividend yield

0.0%

0.0%

Expected stock price volatility

92.2%

84.8% - 89.6%

Risk-free interest rate

2.96% - 2.97%

0.42% - 1.04%

Expected life (years)

5 - 5.5

5 - 5.5

Research and Development

Research and development costs are charged to operations expense as incurred. Research and development costs were $116,763 and $234,357 for the nine months ended September 30, 2022 and 2021, respectively.

Other Expense

Other expense for the three and nine months ended September 30, 2021 consisted primarily of interest expense, payment premium, amortization of original issue discounts, and loss on debt extinguishment associated with 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 no income tax provision in the accompanying condensed consolidated statements of net loss due to the cumulative operating losses that indicate a 100% valuation allowance for the deferred tax assets 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 no 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 limitations 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 2018 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 $6,514,611 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.

Recent Accounting Pronouncements

The Company considers the applicability and impact of all Accounting Standards Updates (“ASUs”) issued by the Financial Accounting Standards Board (the “FASB”). Recently issued ASUs not listed below were either assessed and determined to be not applicable or are currently expected to have no impact on the condensed consolidated financial statements of the Company.

In June 2016, the FASB issued ASU 2016-13, “Financial Instruments – Credit Losses.” This ASU added a new impairment model (known as the current expected credit loss (“CECL”) model) that is based on expected losses rather than incurred losses. Under the new guidance, an entity recognizes as an allowance its estimate of expected credit losses. The CECL model applies to most debt instruments, trade receivables, lease receivables, financial guarantee contracts, and other loan commitments. The CECL model does not have a minimum threshold for recognition of impairment losses and entities will need to measure expected credit losses on assets that have a low risk of loss. As a smaller reporting company pursuant to Rule 12b-2 of the Securities Exchange Act of 1934, as amended, these changes become effective for the Company on January 1, 2023. Management is currently evaluating the potential impact of these changes on the condensed consolidated financial statements of the Company.

Note 2 - Inventories

9 Months Ended

Sep. 30, 2022

Inventory Disclosure [Text Block]

NOTE 2 – INVENTORIES

Inventory balances are as follows:

	As of September 30, 2022		As of December 31, 2021

Finished goods	$	333,334	$	193,287
Raw materials		160,388		183,410
Work-In-Process		-		10,987
Total	$	493,722	$	387,684

Note 3 - Fixed Assets

9 Months Ended

Sep. 30, 2022

Property, Plant and Equipment Disclosure [Text Block]

NOTE 3 – FIXED ASSETS

The Company’s fixed assets consist of the following:

	As of September 30, 2022		As of December 31, 2021
Computers, software, and office equipment	$	539,036	$	517,488
Leasehold improvements		537,696		428,596
Laboratory equipment		3,685,560		3,456,091
Manufacturing tooling		121,120		121,120
Demo equipment		31,555		56,614
Total		4,914,967		4,579,909
Less: Accumulated depreciation and amortization		(2,712,865)		(2,068,338	)
Total Fixed Assets, Net	$	2,202,102	$	2,511,571

Depreciation expense was $227,135 and $237,742 for the three months ended September 30, 2022 and 2021, respectively and $669,686 and $720,736 for the nine months ended September 30, 2022 and 2021, respectively.

Note 4 - Intangible Assets and Goodwill

9 Months Ended

Sep. 30, 2022

Intangible Assets Disclosure [Text Block]

NOTE 4 – INTANGIBLE ASSETS AND GOODWILL

The components of intangible assets were as follows:

	As of September 30, 2022							As of December 31, 2021
	Gross Carrying Costs		Accumulated Amortization			Net Carrying Amount		Gross Carrying Costs		Accumulated Amortization			Impairment			Net Carrying Amount
Patents & Trademarks	$	503,495	$	(248,768	)	$	254,727	$	453,314	$	(230,572	)	$	-		$	222,742
Developed Technology		3,500,000		(298,958	)		3,201,042		6,382,000		(432,733	)		(2,485,725	)		3,463,542
Customer Relationships		200,000		(17,083	)		182,917		645,000		(410,000	)		(37,083	)		197,917
Tradename		80,000		(17,083	)		62,917		478,000		(29,343	)		(370,740	)		77,917
Total	$	4,283,495	$	(581,892	)	$	3,701,603	$	7,958,314	$	(1,102,648	)	$	(2,893,548	)	$	3,962,118

The impairment loss recognized during the year ended December 31, 2021 adjusted the carrying amount of a long-lived asset. As a result, the gross carrying cost shown as of September 30, 2022 reflects the new cost basis per ASC 360-10-35-20. Amortization expense was $103,805 and $83,619 during the three months ended September 30, 2022 and 2021, respectively and $310,695 and $249,752 during the nine months ended September 30, 2022 and 2021, respectively

The following table outlines the estimated future amortization expense related to intangible assets held as of September 30, 2020:

Year ending December 31,	Expense
2022	$	207,442
2023		415,194
2024		415,194
2025		413,111
2026		395,194
Thereafter		1,855,468
Total	$	3,701,603

The Company concluded there was no impairment of its finite-lived assets as of September 30, 2022. 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.

Goodwill

Goodwill for our zPREDICTA operating segment was zero as of September 30, 2022 and $6,857,790 as of December 31, 2021. The change in value of goodwill from December 31, 2021 and September 30, 2022 was the result of identification of an immaterial error in the fair value of the acquired contract liabilities. The Company identified this error during the second quarter of 2022 and recorded an adjustment to increase the acquired goodwill and increase the contract liability by $373,303.

During the three months ended June 30, 2022, the Company identified an out-of-period error related to the application of ASC 606 with respect to the recognition of revenue associated with zPREDICTA customer contracts. As a result, the Company has recorded an adjustment to the purchase price allocation of zPREDICTA and the associated acquisition date fair values of assets acquired, and liabilities assumed. The Company has determined that $373,303 of additional contract liabilities should have been recorded which results in an increase to the fair value of goodwill acquired by the same amount to a value of $7,231,093. The Company corrected the error in the financial statements during the three months ending June 30, 2022 by increasing each contract liability and goodwill by $373,303.

The Company evaluated the materiality of these errors both qualitatively and quantitatively in accordance with Staff Accounting Bulletin (“SAB”) No. 99, Materiality and SAB No. 108, Considering the Effects of Prior Year Misstatements in Current Year Financial Statements, and determined the effect of these corrections was not material to the consolidated financial statements as of and for the year ended December 31, 2021 nor for the quarterly period ended June 30, 2022.

The Company had previously disclosed the acquisition date fair values of assets acquired and liabilities assumed, and the consideration transferred, the following table reflects the adjustment discussed above:

Cash consideration	$	10,015,941

Assets acquired:
Cash		425,727
Accounts receivable		76,549
Prepaid expenses		25,733
Intangible assets		3,780,000

Liabilities assumed:
Accrued expenses		(408,825	)
Deferred tax liability		(661,658	)
Contract liabilities		(452,678	)

Goodwill	$	7,231,093

Pro Forma

The following pro forma information presents the combined results of operations of the Company and zPREDICTA as if the acquisition of zPREDICTA had been completed on January 1, 2020, with adjustments to give effect to pro forma events that are directly attributable to the acquisition and reflects the correction of application of ASC 606 as discussed above.

Twelve months ended

December 31,

2021

Twelve months ended

December 31,

2020

Unaudited

Unaudited

Revenue
$ 2,056,484 $ 1,815,560

Net loss attributable to common shareholders
$ (19,251,734 ) $ (26,946,564 )

Helomics reporting unit

The goodwill for our Helomics operating segment was zero as of both September 30, 2022 and December 31, 2021, and the cumulative impairment losses are $23,790,290.

zPREDICTA reporting unit

As of September 30, 2022, the cumulative impairment recorded was $7,231,093.

Goodwill balance at December 31, 2021	$	6,857,790
Adjustment to fair value		373,303
Impairment		(7,231,093	)
Goodwill balance at June 30, 2022	$	-
Impairment		-
Goodwill balance at September 30, 2022	$	-

When evaluating the fair value of the zPREDICTA 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 10-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) and (b) an estimated terminal value using a terminal year growth rate of 4.0% determined based on the growth prospects of the reporting unit. The Company further used a probability weighting of various forecasts to address forecast risk The Company used an estimated discount rate of 65% based on management’s best estimate and considering the Company’s current market capitalization.

The majority of the inputs used in the discounted cash flow model are unobservable and thus are considered to be Level 3 inputs. The inputs for the market capitalization calculation are considered Level 1 inputs. Goodwill is not expected to be deductible for tax purposes.

Note 5 - Stockholders' Equity, Stock Options and Warrants

9 Months Ended

Sep. 30, 2022

Stockholders' Equity Note Disclosure [Text Block]

NOTE 5 – STOCKHOLDERS’ EQUITY, STOCK OPTIONS AND WARRANTS

May 2022 Offerings

On May 16, 2022, the Company, issued and sold to several institutional and accredited investors in a registered direct offering (the “First Offering”) an aggregate of 3,837,280 shares of its common stock, at a purchase price of $0.60 per share. Pursuant to the securities purchase agreement, in a concurrent private placement, the Company also agreed to issue to these purchasers unregistered warrants to purchase up to an aggregate of 3,837,280 shares of common stock (the “Warrants”). The Warrants have an exercise price equal to $0.70 per share, will become exercisable six months from the date of issuance, and will expire five and one-half years from the date of issuance.

In addition, in a concurrent registered direct offering (the “Second Offering”), on May 16, 2022, the Company issued and sold to several institutional and accredited investors an aggregate of 8,162,720 shares of its common stock, at a purchase price of $0.60 per share. The Company also entered into a warrant amendment agreement (the “Warrant Amendment”) with each of the purchasers in the Second Offering. Under the Warrant Amendment, the Company agreed to amend certain existing warrants to purchase up to 16,325,433 shares of common stock that were previously issued in 2020 and 2021 to those purchasers, with exercise prices ranging from $1.00 to $2.00 per share (the “Existing Warrants”), were amended to: (i) lower the exercise price of the Existing Warrants to $0.70 per share, (ii) provide that the Existing Warrants, as amended, will not be exercisable until six months following the closing date of the Second Offering, and (iii) extend the original expiration date of the Existing Warrants by five and one-half years following the close of the Second Offering.

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 1% of the aggregate gross proceeds received by the Company in the offering and provided the placement agent expense allowance of $65,000 for non-accountable and other 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, or $0.75 per share, with a term of five years (the “Agent Warrants”). The Agent Warrants become exercisable six months after issuance.

Equity Line

On 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. As of September 30, 2022, there was $8,877,820 remaining in available balance under the equity line. In connection with the May 2022 offerings, the Company agreed not to access the remaining balance for a period of one year after the closing date, or May 18, 2022. Additional issuances under this line will be dilutive. During the nine months ended September 30,2022, the Company issued 315,000 shares of its common stock valued at $236,009 pursuant to the equity line.

Equity Incentive Plan

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

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, 2020		1,013,547		$	5.41		7,353,376		$	1.99

Issued		147,230			1.06		29,640,801			1.44
Forfeited		(92,593	)		8.64		-			-
Expired		-			-		(25,233	)		10.00
Exercised		(5,313	)		0.74		(5,269,059	)		0.86
Outstanding at December 31, 2021		1,062,871		$	4.83		31,699,885		$	1.66

Issued		16,410			0.49		21,062,714			0.70
Expired		(45,760	)		16.06		(47,744	)		23.82
Forfeited		(11,897	)		1.09		-			-
Modified		-			-		(16,325,433	)		1.51
Outstanding at September 30, 2022		1,021,624		$	4.45		36,389,422		$	0.74

Stock-based compensation expense recognized for the three months ended September 30, 2022 and 2021 was $26,993 and $29,004, respectively. Stock-based compensation expense recognized for nine months ended September 30, 2022 and 2021 was $102,894 and $627,329, respectively The Company has $17,033 of unrecognized compensation expense related to non-vested stock options that is expected to be recognized over the next 20 months and $42,070 of unrecognized compensation expense related to non-vested restricted stock units that is expected to be recognized over the next 15 months. At September 30, 2022, there were 483,333 RSUs outstanding under the plan.

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

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Note 6 - Derivatives

9 Months Ended

Sep. 30, 2022

Derivative Instruments and Hedging Activities Disclosure [Text Block]

NOTE 6 – DERIVATIVES

Certain warrants issued to placement agents were determined to be a derivative liability due to specific features of the warrants which could, in particular 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.

The fair value of the agent warrants issued in connection with the March 2020 private placement was determined to be $41,336 as of December 31, 2021. The Company recorded a gain on the change in fair value of the placement agent warrants of $35,474 during the nine months ended September 30, 2022 and a loss on the change in fair value of the placement agent warrants of $41,326 during the nine months ended September 30, 2021. As of September 30, 2022, the fair value of the placement agent warrants was $5,862.

The fair value of the agent warrants issued in connection with the May 2020 registered offering were determined to be $7,225 and $42,646 as of September 30, 2022 and December 31, 2021, respectively. The Company recorded a gain on the change in fair value of the placement agent warrants of $35,421 during the nine months ended September 30, 2022 and a loss on the change in fair value of the agent warrants of $39,946 during the nine months ended September 30, 2021.

The placement agent warrants issued in connection with the June 2020 warrant exercise and issuance had a fair value of $9,012 and $45,498 as of September 30, 2022 and December 31, 2021, respectively. The Company recorded a recorded a gain on the change in fair value of the placement agent warrants of $36,486 during the nine months ended September 30, 2022 and loss on the change in fair value of the agent warrants of $44,051 during the nine months ended September 30, 2021.

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

Derivative liability balance at December 31, 2020	$	294,382
Gain recognized to revalue derivative instrument at fair value		(95,671	)
Derivative liability balance at March 31, 2021	$	198,711
Gain recognized to revalue derivative instrument at fair value		30,909
Derivative liability balance at June 30, 2021	$	229,620

Derivative liability balance at December 31, 2021	$	129,480
Gain recognized to revalue derivative instrument at fair value		(1,908	)
Derivative liability balance at March 31, 2022	$	127,572
Gain recognized to revalue derivative instrument at fair value		(95,254	)
Derivative liability balance at June 30, 2022	$	32,318
Gain recognized to revenue derivative instrument at fair value		(10,219	)
Derivative liability balance at September 30, 2022	$	22,099

Note 7 - Loss Per Share

9 Months Ended

Sep. 30, 2022

Earnings Per Share [Text Block]

NOTE 7 - LOSS PER SHARE

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

	Three Months Ended September 30,						Nine Months Ended September 30,
	2022			2021			2022			2021
Numerator:
Net loss attributable to common shareholders per common share: basic and diluted calculation	$	(4,059,484	)	$	(5,438,017	)	$	(17,821,524	)	$	(11,900,662	)

Denominator:
Weighted average common shares outstanding-basic (1)		78,383,878			65,406,312			71,084,454			51,272,960
Effect of diluted stock options, warrants, and preferred stock (2)		-			-			-			-
Weighted average common shares outstanding - diluted		78,383,878			65,406,312			71,084,454			51,272,960
Loss per common share-basic	$	(0.05	)	$	(0.08	)	$	(0.25	)	$	(0.23	)
Loss per common share- diluted	$	(0.05	)	$	(0.08	)	$	(0.25	)	$	(0.23	)

(1)

	Nine Months ended September 30,
	2022		2021
Options		1,021,624		1,012,760
RSU		483,333		516,666
Warrants		36,389,422		31,725,118
Preferred stock: series B		79,246		79,246

Note 8 - Segments

9 Months Ended

Sep. 30, 2022

Segment Reporting Disclosure [Text Block]

NOTE 8 – SEGMENTS

The Company has determined its operating segments in accordance with ASC 280 – Segment Reporting. Factors used to determine the Company’s reportable segments include the availability of separate financial statements, the existence of locally based leadership across geographic regions, the economic factors affecting each segment, and the evaluation of operating results at the segment level. The Chief Operating Decision Maker (“CODM”) allocates the Company’s resources for each of the operating segments and evaluates their relative performance. Each operating segment listed below has separate financial statements and locally based leadership that are evaluated based on the results of their respective segments. It should be noted that the operating segments below have different products and services. The financial information is condensed consolidated and evaluated regularly by the CODM in assessing performance and allocating resources.

The Company has four reportable segments: Helomics, zPREDICTA, Soluble and Skyline. See discussion of revenue recognition in Note 1 – Summary of Significant Accounting Policies for a description of the products and services recognized in each segment. The segment revenues and segment net losses for the three and nine months ended September 30, 2022 and 2021 are included in the table below. All revenues are earned from external customers.

Revenue

	Three Months Ended September 30,				Nine Months Ended, September 30,
	2022		2021		2022		2021
Helomics	$	1,821	$	2,164	$	5,543	$	11,314
Soluble		29,439		27,653		64,580		76,639
zPREDICTA		170,816		-		261,099
Skyline		253,751		282,675		809,875		853,063
Corporate		-		1,171		889		3,171
Total	$	455,827	$	313,663	$	1,141,986	$	944,187

Segment Gain (Loss)

	Three Months Ended September 30,						Nine Months Ended, September 30,
	2022			2021			2022			2021
Helomics	$	(916,113	)	$	(3,739,275	)	$	(2,902,182	)	$	(6,024,129	)
Soluble		(407,622	)		(352,324	)		(1,206,550	)		(840,790	)
zPREDICTA		(160,395	)		-			(7,989,585	)		-
Skyline		(109,408	)		(102,850	)		(259,444	)		(378,490	)
Corporate		(2,465,946	)		(1,243,568	)		(5,463,763	)		(4,657,253	)
Total	$	(4,059,484	)	$	(5,438,017	)	$	(17,821,524	)	$	(11,900,662	)

Assets

	As of September 30,		As of December 31,
	2022		2021
Helomics	$	1,061,545	$	1,802,792
Soluble		1,559,917		1,742,445
zPREDICTA		3,815,513		10,782,568
Skyline		15,046,253		906,977
Corporate		11,682,981		28,536,489
Total	$	33,166,209	$	43,771,271

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 9 - Related Party Transactions

9 Months Ended

Sep. 30, 2022

NOTE 9 – 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. There are no material related party transactions during the three and nine months ended September 30, 2022.

One of the Company’s former directors, Richard L. Gabriel, is the Chief Operating Officer of GLG Pharma (“GLG”) and serves as a director of that firm. 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 was also contracted as the Chief Operating Officer for TumorGenesis. Through April 1, 2019, Mr. Gabriel received $12,000 per month pursuant to a renewable six-month contract. On May 1, 2019, Mr. Gabriel executed a one-year contract with renewable three-month periods to continue as the Chief Operating Officer for TumorGenesis, receiving $13,500 in monthly cash payments.

Effective May 1, 2021, Richard Gabriel resigned as a member of the Company’s Board of Directors. Mr. Gabriel’s resignation is in connection with his assuming a management position with the Company, and not due to any disagreements with the Company on any of our operations, policies or practices.

Note 10 - Retirement of Chief Executive Officer

9 Months Ended

Sep. 30, 2022

Retirement of Corporate Officer [Text Block]

NOTE 10 – RETIREMENT OF CHIEF EXECUTIVE OFFICER

On September 15, 2022, J. Melville Engle announced that he will retire as the Chief Executive Officer of the Company and as Chairman and a member of the Company’s board of directors, effective October 31, 2022. To ensure an orderly transition of his responsibilities, the Company and Mr. Engle entered into a Transition and Separation Agreement dated September 15, 2022 (the “Transition Agreement”) pursuant to which Mr. Engle will continue to serve as Chief Executive Officer until October 31, 2022. The Transition Agreement provides for, among other things, the payment of certain separation benefits to Mr. Engle following termination of his employment, contingent upon Mr. Engle signing, delivering and not rescinding or revoking a general release of claims in favor of the Company, including $524,400 in severance pay, which amount is equal to one year of Mr. Engle’s base salary, a pro-rata bonus for 2022 in the amount of $139,000, and accelerated vesting of 300,000 restricted stock units previously granted to Mr. Engle as part of the Company’s 2021 Long-Term Incentive Plan. As of September 30, 2022. $741,505 is included within Accrued expenses and other liabilities in the Company’s balance sheet for this liability.

Significant Accounting Policies (Policies)

9 Months Ended

Sep. 30, 2022

Accounting Policies [Abstract]

Basis of Accounting, Policy [Policy Text Block]

Nature of Operations and Continuance of Operations

The Company operates in four primary business areas. First, we provide drug response prediction services leveraging a unique collection of more than 150,000 tumor samples, categorized by tumor type and powered by artificial intelligence to assist biopharmaceutical companies in the development of new oncology drugs primarily through our wholly owned subsidiary Helomics Holding Corporation® (“Helomics”). Second, we develop tumor-specific in vitro models for oncology drug discovery and research through our newly-acquired wholly-owned subsidiary, zPREDICTA, Inc.®. Third, we offer contract services and research focused on solubility improvements, stability studies, and protein production, primarily with our Soluble Biotech Inc.®, subsidiary. Fourth, we sell and produce the United States Food and Drug Administration (“FDA”)-cleared STREAMWAY System® for automated, direct-to-drain medical fluid waste disposal and associated products through our incorporated division Skyline Medical Inc.® (“Skyline”).

The Company had cash and cash equivalents of $25,393,738 as of September 30, 2022 and there was no outstanding debt. The Company believes that its existing capital resources will be sufficient to support its operating plan for the next twelve months and beyond. However, the Company may also seek to raise additional capital to support its growth through additional debt, equity or other alternatives or a combination thereof. The Company currently expects to use cash on hand to fund capital and equipment investments, research and development, potential acquisitions and its operations. The Company believes such sources to be sufficient to fund its requirements over that time.

Effect of Covid-19 Pandemic [Policy Text Block]

Coronavirus Outbreak

The current COVID-19 worldwide pandemic has presented substantial public health challenges. 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. 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. In addition, COVID-19 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. Ultimately, the extent of the impact of the COVID-19 pandemic on our future operational and financial performance will depend on, among other matters, the duration and intensity of the pandemic; the level of success of global vaccination efforts; governmental and private sector responses to the pandemic and the impact of such responses on us; and the impact of the pandemic on our employees, customers, suppliers, operations and sales, all of which are uncertain and cannot be predicted. These factors may remain prevalent for a significant period of time even after the pandemic subsides, including due to a continued or prolonged recession in the U.S. or other major economies. Even in areas where "stay-at-home" restrictions, masking and social distancing measures have been lifted and the number of COVID-19 cases have declined, some jurisdictions may re-impose these measures as and if variant strains emerge or cases rise. The impact of the COVID-19 pandemic, as with any adverse public health developments, could have a material adverse effect on our business, results of operations, liquidity or financial condition and heighten or exacerbate risks described in our Annual Report on Form 10-K filed with the SEC on March 31, 2022.

Use of Estimates, Policy [Policy Text Block]

Accounting Policies and Estimates

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

Cash and Cash Equivalents, Policy [Policy Text Block]

Cash and cash equivalents

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 $6,514,611 for cash amounts held in a single institution that are in excess of amounts issued by the Federal Deposit Insurance Corporation.

Receivable [Policy Text Block]

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 status of individual accounts.

Amounts recorded in accounts receivable on the condensed 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 30 days after presentation. Accounts receivable over 30 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. There was no allowance for doubtful accounts as of both September 30, 2022 and December 31, 2021.

Fair Value Measurement, Policy [Policy Text Block]

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 1 – Observable inputs such as quoted prices in active markets;

Level 2 – Inputs other than quoted prices in active markets, that are observable either directly or indirectly; and

Level 3 – Unobservable inputs where there is little or no market data, which requires the reporting entity to develop its own assumptions.

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

The fair value of the Company’s investment securities, which consist of cash and cash equivalents, was determined based on Level 1 inputs. The fair value of the Company’s derivative liabilities and debt were determined based on Level 3 inputs. The Company generally uses the 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 6 – Derivatives.

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

Fixed assets are stated at cost less accumulated depreciation and amortization. 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	-	10
Demo equipment		3

(1)

Leasehold improvements are amortized over the shorter of their 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 condensed consolidated balance sheet and the resulting gain or loss is reflected in operations. Maintenance and repairs are charged to operations expense as incurred.

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

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 condensed 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.

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

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 is tested on an annual basis for impairment at the reporting unit level as of December 31, 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 value 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, such as the rate of future revenue growth, capital requirements, and income taxes), and 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 judgment. 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 completes 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 3 inputs. The inputs for the market capitalization calculation are considered Level 1 inputs. See Note 4 – Intangible Assets and Goodwill.

Lessee, Leases [Policy Text Block]

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 condensed consolidated balance sheets. Financing leases are included within fixed assets with corresponding current within other current liabilities and noncurrent within other long-term liabilities on our condensed 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 12 months or less at the commencement date are not recognized on the condensed consolidated 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 with similar effective dates and lease terms.

Revenue from Contract with Customer [Policy Text Block]

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 the Skyline segment. 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: (1) the Company has transferred physical possession of the products, (2) the Company has a present right to payment, (3) the customer has legal title to the products, and (4) 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 term). As a result, the Company determined that the customer could 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 30 to 60 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 after 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 clinical 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’ payment 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. The Company uses 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 less consideration than it originally estimated for a contract with a patient, it will account for the change as a decrease 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 the consideration subsequent to the performance obligations being satisfied. The Company’s standard payment terms for hospital and patient direct bill are 30 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 contract liabilities until such time as the revenue recognition criteria have been met. Payment terms are net 30 from the invoice date, which is sent to the customer as the Company satisfies the performance obligation relative to the total expected inputs to the satisfaction of that performance obligation. This revenue stream is reported under the Helomics and zPREDICTA segments.

Variable Consideration

The Company records revenue from distributors and direct end customers in an amount that reflects the transaction price it expects to be entitled to after transferring control of those goods or services. The Company’s current 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 no 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. Accounts receivable totaled $324,708 and $354,196 as of September 30, 2022 and December 31, 2021, respectively.

The Company’s contract liabilities relate to CRO services agreements and maintenance plans and as of September 30, 2022 and December 31, 2021 were $495,365 and $186,951, 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 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 nine months ended September 30,
	2022	2021
	Stock Options
Expected dividend yield	0.0%	0.0%
Expected stock price volatility	86.5% - 92.2%	84.8% - 89.6%
Risk-free interest rate	1.83% - 3.43%	0.93% - 1.45%
Expected life (years)	10	10
	*Warrants*
Expected dividend yield	0.0%	0.0%
Expected stock price volatility	92.2%	84.8% - 89.6%
Risk-free interest rate	2.96% - 2.97%	0.42% - 1.04%
Expected life (years)	5 - 5.5	5 - 5.5

Research and Development Expense, Policy [Policy Text Block]

Research and Development

Research and development costs are charged to operations expense as incurred. Research and development costs were $116,763 and $234,357 for the nine months ended September 30, 2022 and 2021, respectively.

Other Expense Policy [Policy Text Block]

Other Expense

Other expense for the three and nine months ended September 30, 2021 consisted primarily of interest expense, payment premium, amortization of original issue discounts, and loss on debt extinguishment associated with the Company’s notes payable.

Offering Costs [Policy Text Block]

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 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, 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 no income tax provision in the accompanying condensed consolidated statements of net loss due to the cumulative operating losses that indicate a 100% valuation allowance for the deferred tax assets 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 no 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 limitations 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 2018 remain open to examination by federal and state tax authorities.

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

Credit Risk

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 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.

New Accounting Pronouncements, Policy [Policy Text Block]

Recent Accounting Pronouncements

The Company considers the applicability and impact of all Accounting Standards Updates (“ASUs”) issued by the Financial Accounting Standards Board (the “FASB”). Recently issued ASUs not listed below were either assessed and determined to be not applicable or are currently expected to have no impact on the condensed consolidated financial statements of the Company.

In June 2016, the FASB issued ASU 2016-13, “Financial Instruments – Credit Losses.” This ASU added a new impairment model (known as the current expected credit loss (“CECL”) model) that is based on expected losses rather than incurred losses. Under the new guidance, an entity recognizes as an allowance its estimate of expected credit losses. The CECL model applies to most debt instruments, trade receivables, lease receivables, financial guarantee contracts, and other loan commitments. The CECL model does not have a minimum threshold for recognition of impairment losses and entities will need to measure expected credit losses on assets that have a low risk of loss. As a smaller reporting company pursuant to Rule 12b-2 of the Securities Exchange Act of 1934, as amended, these changes become effective for the Company on January 1, 2023. Management is currently evaluating the potential impact of these changes on the condensed consolidated financial statements of the Company.

Note 1 - Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2022

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	-	10
Demo equipment		3

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

	For the nine months ended September 30,
	2022	2021
	Stock Options
Expected dividend yield	0.0%	0.0%
Expected stock price volatility	86.5% - 92.2%	84.8% - 89.6%
Risk-free interest rate	1.83% - 3.43%	0.93% - 1.45%
Expected life (years)	10	10
	*Warrants*
Expected dividend yield	0.0%	0.0%
Expected stock price volatility	92.2%	84.8% - 89.6%
Risk-free interest rate	2.96% - 2.97%	0.42% - 1.04%
Expected life (years)	5 - 5.5	5 - 5.5

Note 2 - Inventories (Tables)

9 Months Ended

Sep. 30, 2022

Schedule of Inventory, Current [Table Text Block]

	As of September 30, 2022		As of December 31, 2021

Finished goods	$	333,334	$	193,287
Raw materials		160,388		183,410
Work-In-Process		-		10,987
Total	$	493,722	$	387,684

Note 3 - Fixed Assets (Tables)

9 Months Ended

Sep. 30, 2022

Property, Plant and Equipment [Table Text Block]

	As of September 30, 2022		As of December 31, 2021
Computers, software, and office equipment	$	539,036	$	517,488
Leasehold improvements		537,696		428,596
Laboratory equipment		3,685,560		3,456,091
Manufacturing tooling		121,120		121,120
Demo equipment		31,555		56,614
Total		4,914,967		4,579,909
Less: Accumulated depreciation and amortization		(2,712,865)		(2,068,338	)
Total Fixed Assets, Net	$	2,202,102	$	2,511,571

Note 4 - Intangible Assets and Goodwill (Tables)

9 Months Ended

Sep. 30, 2022

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

	As of September 30, 2022							As of December 31, 2021
	Gross Carrying Costs		Accumulated Amortization			Net Carrying Amount		Gross Carrying Costs		Accumulated Amortization			Impairment			Net Carrying Amount
Patents & Trademarks	$	503,495	$	(248,768	)	$	254,727	$	453,314	$	(230,572	)	$	-		$	222,742
Developed Technology		3,500,000		(298,958	)		3,201,042		6,382,000		(432,733	)		(2,485,725	)		3,463,542
Customer Relationships		200,000		(17,083	)		182,917		645,000		(410,000	)		(37,083	)		197,917
Tradename		80,000		(17,083	)		62,917		478,000		(29,343	)		(370,740	)		77,917
Total	$	4,283,495	$	(581,892	)	$	3,701,603	$	7,958,314	$	(1,102,648	)	$	(2,893,548	)	$	3,962,118

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

Year ending December 31,	Expense
2022	$	207,442
2023		415,194
2024		415,194
2025		413,111
2026		395,194
Thereafter		1,855,468
Total	$	3,701,603

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

Cash consideration	$	10,015,941

Assets acquired:
Cash		425,727
Accounts receivable		76,549
Prepaid expenses		25,733
Intangible assets		3,780,000

Liabilities assumed:
Accrued expenses		(408,825	)
Deferred tax liability		(661,658	)
Contract liabilities		(452,678	)

Goodwill	$	7,231,093

Business Acquisition, Pro Forma Information [Table Text Block]

	Twelve months ended December 31, 2021			Twelve months ended December 31, 2020
	Unaudited			Unaudited
Revenue	$	2,056,484		$	1,815,560
Net loss attributable to common shareholders	$	(19,251,734	)	$	(26,946,564	)

Schedule of Goodwill [Table Text Block]

Goodwill balance at December 31, 2021	$	6,857,790
Adjustment to fair value		373,303
Impairment		(7,231,093	)
Goodwill balance at June 30, 2022	$	-
Impairment		-
Goodwill balance at September 30, 2022	$	-

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

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

9 Months Ended

Sep. 30, 2022

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, 2020		1,013,547		$	5.41		7,353,376		$	1.99

Issued		147,230			1.06		29,640,801			1.44
Forfeited		(92,593	)		8.64		-			-
Expired		-			-		(25,233	)		10.00
Exercised		(5,313	)		0.74		(5,269,059	)		0.86
Outstanding at December 31, 2021		1,062,871		$	4.83		31,699,885		$	1.66

Issued		16,410			0.49		21,062,714			0.70
Expired		(45,760	)		16.06		(47,744	)		23.82
Forfeited		(11,897	)		1.09		-			-
Modified		-			-		(16,325,433	)		1.51
Outstanding at September 30, 2022		1,021,624		$	4.45		36,389,422		$	0.74

Note 6 - Derivatives (Tables)

9 Months Ended

Sep. 30, 2022

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

Derivative liability balance at December 31, 2020	$	294,382
Gain recognized to revalue derivative instrument at fair value		(95,671	)
Derivative liability balance at March 31, 2021	$	198,711
Gain recognized to revalue derivative instrument at fair value		30,909
Derivative liability balance at June 30, 2021	$	229,620

Derivative liability balance at December 31, 2021	$	129,480
Gain recognized to revalue derivative instrument at fair value		(1,908	)
Derivative liability balance at March 31, 2022	$	127,572
Gain recognized to revalue derivative instrument at fair value		(95,254	)
Derivative liability balance at June 30, 2022	$	32,318
Gain recognized to revenue derivative instrument at fair value		(10,219	)
Derivative liability balance at September 30, 2022	$	22,099

Note 7 - Loss Per Share (Tables)

9 Months Ended

Sep. 30, 2022

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

	Three Months Ended September 30,						Nine Months Ended September 30,
	2022			2021			2022			2021
Numerator:
Net loss attributable to common shareholders per common share: basic and diluted calculation	$	(4,059,484	)	$	(5,438,017	)	$	(17,821,524	)	$	(11,900,662	)

Denominator:
Weighted average common shares outstanding-basic (1)		78,383,878			65,406,312			71,084,454			51,272,960
Effect of diluted stock options, warrants, and preferred stock (2)		-			-			-			-
Weighted average common shares outstanding - diluted		78,383,878			65,406,312			71,084,454			51,272,960
Loss per common share-basic	$	(0.05	)	$	(0.08	)	$	(0.25	)	$	(0.23	)
Loss per common share- diluted	$	(0.05	)	$	(0.08	)	$	(0.25	)	$	(0.23	)

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

	Nine Months ended September 30,
	2022		2021
Options		1,021,624		1,012,760
RSU		483,333		516,666
Warrants		36,389,422		31,725,118
Preferred stock: series B		79,246		79,246

Note 8 - Segments (Tables)

9 Months Ended

Sep. 30, 2022

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

	Three Months Ended September 30,				Nine Months Ended, September 30,
	2022		2021		2022		2021
Helomics	$	1,821	$	2,164	$	5,543	$	11,314
Soluble		29,439		27,653		64,580		76,639
zPREDICTA		170,816		-		261,099
Skyline		253,751		282,675		809,875		853,063
Corporate		-		1,171		889		3,171
Total	$	455,827	$	313,663	$	1,141,986	$	944,187

	Three Months Ended September 30,						Nine Months Ended, September 30,
	2022			2021			2022			2021
Helomics	$	(916,113	)	$	(3,739,275	)	$	(2,902,182	)	$	(6,024,129	)
Soluble		(407,622	)		(352,324	)		(1,206,550	)		(840,790	)
zPREDICTA		(160,395	)		-			(7,989,585	)		-
Skyline		(109,408	)		(102,850	)		(259,444	)		(378,490	)
Corporate		(2,465,946	)		(1,243,568	)		(5,463,763	)		(4,657,253	)
Total	$	(4,059,484	)	$	(5,438,017	)	$	(17,821,524	)	$	(11,900,662	)

	As of September 30,		As of December 31,
	2022		2021
Helomics	$	1,061,545	$	1,802,792
Soluble		1,559,917		1,742,445
zPREDICTA		3,815,513		10,782,568
Skyline		15,046,253		906,977
Corporate		11,682,981		28,536,489
Total	$	33,166,209	$	43,771,271

Note 1 - Summary of Significant Accounting Policies (Details Textual)	9 Months Ended
	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Dec. 31, 2021 USD ($)
Number of Tumor Samples	150,000
Cash and Cash Equivalents, at Carrying Value, Total	$ 25,393,738		$ 28,202,615
Long-term Debt, Total	0
Cash, Uninsured Amount	6,514,611
Accounts Receivable, Allowance for Credit Loss, Current	0		0
Accounts Receivable, after Allowance for Credit Loss, Total	324,708		354,196
Contract with Customer, Liability, Total	495,365		$ 186,951
Research and Development Expense, Total	116,763	$ 234,357
Income Tax Expense (Benefit), Total	0
Unrecognized Tax Benefits, Ending Balance	$ 0

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

9 Months Ended

Sep. 30, 2022

Demo Equipment [Member]

Minimum [Member] | Office Equipment [Member]

3 years

Minimum [Member] | Leasehold Improvements [Member]

3 years

Minimum [Member] | Manufacturing Tooling [Member]

2 years

^[1]

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

^[1]

Maximum [Member] | Laboratory Equipment [Member]

7 years

10 years

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

Note 1 - Summary of Significant Accounting Policies - Valuation Assumptions (Details)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Expected dividend yield	0.00%	0.00%
Expected life (years) (Year)	10 years	10 years
Measurement Input, Expected Dividend Rate [Member]
Warrants and Rights Outstanding, Measurement Input	0.000	0.000
Measurement Input, Price Volatility [Member]
Warrants and Rights Outstanding, Measurement Input	0.922
Minimum [Member]
Expected stock price volatility	86.50%	84.80%
Risk-free interest rate	1.83%	0.93%
Minimum [Member] \| Measurement Input, Risk Free Interest Rate [Member]
Warrants and Rights Outstanding, Measurement Input	0.0296	0.0042
Minimum [Member] \| Measurement Input, Expected Term [Member]
Warrants and Rights Outstanding, Measurement Input	5	5
Maximum [Member]
Expected stock price volatility	92.20%	89.60%
Risk-free interest rate	3.43%	1.45%
Maximum [Member] \| Measurement Input, Risk Free Interest Rate [Member]
Warrants and Rights Outstanding, Measurement Input	0.0297	0.0104
Maximum [Member] \| Measurement Input, Expected Term [Member]
Warrants and Rights Outstanding, Measurement Input	5.5	5.5

Note 2 - Inventories - Schedule of Inventory (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Finished goods	$ 333,334	$ 193,287
Raw materials	160,388	183,410
Work-In-Process	0	10,987
Total	$ 493,722	$ 387,684

Note 3 - Fixed Assets (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
Note 3 - Fixed Assets (Details Textual) - USD ($)	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Depreciation, Total	$ 227,135	$ 237,742	$ 669,686	$ 720,736

Note 3 - Fixed Assets - Schedule of Property, Plant and Equipment (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Property, Plant, and Equipment Gross	$ 4,914,967	$ 4,579,909
Less: Accumulated depreciation and amortization	(2,712,865)	(2,068,338)
Total Fixed Assets, Net	2,202,102	2,511,571
Office Equipment [Member]
Property, Plant, and Equipment Gross	539,036	517,488
Leasehold Improvements [Member]
Property, Plant, and Equipment Gross	537,696	428,596
Laboratory Equipment [Member]
Property, Plant, and Equipment Gross	3,685,560	3,456,091
Manufacturing Tooling [Member]
Property, Plant, and Equipment Gross	121,120	121,120
Demo Equipment [Member]
Property, Plant, and Equipment Gross	$ 31,555	$ 56,614

Note 4 - Intangible Assets and Goodwill (Details Textual)	3 Months Ended			6 Months Ended	9 Months Ended		12 Months Ended
	Sep. 30, 2022 USD ($)	Jun. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Jun. 30, 2022 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Dec. 31, 2021 USD ($)	Nov. 24, 2021 USD ($)
Amortization of Intangible Assets	$ 103,805		$ 83,619		$ 310,695	$ 249,752
Impairment of Intangible Assets (Excluding Goodwill), Total					0		$ 2,893,548
Goodwill, Ending Balance	0				0		6,857,790
Goodwill, Impairment Loss	$ 0		$ 2,813,792		$ 7,231,093	$ 2,813,792
Measurement Input, Expected Cash Flow Term [Member]
Reporting Unit Measurement Input	10				10
Measurement Input, Long-Term Revenue Growth Rate [Member]
Reporting Unit Measurement Input	4.0				4.0
Measurement Input, Discount Rate [Member]
Reporting Unit Measurement Input	65				65
zPREDICTA [Member]
Goodwill, Ending Balance	$ 0	$ 0		$ 0	$ 0		6,857,790	$ 7,231,093
Contract with Customer, Liability, Increase (Decrease) for Contract Acquired in Business Combination		373,303		373,303
Goodwill, Gross		7,231,093		7,231,093
Goodwill, Impairment Loss	(0)			7,231,093	7,231,093
Goodwill, Purchase Accounting Adjustments		$ 373,303		$ 373,303
Helomics Holding Corp. [Member]
Goodwill, Ending Balance	0				0		0
Goodwill, Impaired, Accumulated Impairment Loss	$ 23,790,290				$ 23,790,290		$ 23,790,290

Note 4 - Intangible Assets and Goodwill - Components of Intangible Assets (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Accumulated Amortization	$ (581,892)	$ (1,102,648)
Net Carrying Amount	3,701,603
Total, Gross Carrying Costs	4,283,495	7,958,314
Total, Net Carrying Amount	3,701,603	3,962,118
Impairment	0	(2,893,548)
Trade Names 1 [Member]
Tradename	80,000	478,000
Tradename	(17,083)	(29,343)
Tradename	62,917	77,917
Impairment, indefinite		370,740
Patents and Trademarks [Member]
Gross Carrying Costs	503,495	453,314
Accumulated Amortization	(248,768)	(230,572)
Net Carrying Amount	254,727	222,742
Impairment, finite		0
Developed Technology Rights [Member]
Gross Carrying Costs	3,500,000	6,382,000
Accumulated Amortization	(298,958)	(432,733)
Net Carrying Amount	3,201,042	3,463,542
Impairment, finite		(2,485,725)
Customer Relationships [Member]
Gross Carrying Costs	200,000	645,000
Accumulated Amortization	(17,083)	(410,000)
Net Carrying Amount	$ 182,917	197,917
Impairment, finite		$ (37,083)

Note 4 - Intangible Assets and Goodwill - Estimated Future Amortization Expense (Details)	Sep. 30, 2022 USD ($)
2022	$ 207,442
2023	415,194
2024	415,194
2025	413,111
2026	395,194
Thereafter	1,855,468
Total	$ 3,701,603

Note 4 - Intangible Assets and Goodwill - Fair Value of Assets Acquired and Liabilities Assumed (Details) - USD ($)	Nov. 24, 2021	Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2021
Goodwill, Ending Balance		$ 0		$ 6,857,790
zPREDICTA [Member]
Cash consideration	$ 10,015,941
Cash	425,727
Accounts receivable	76,549
Prepaid expenses	25,733
Intangible assets	3,780,000
Accrued expenses	(408,825)
Deferred tax liability	(661,658)
Contract liabilities	(452,678)
Goodwill, Ending Balance	$ 7,231,093	$ 0	$ 0	$ 6,857,790

Note 4 - Intangible Assets and Goodwill - Pro Form Information (Details) - zPREDICTA [Member] - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Revenue	$ 2,056,484	$ 1,815,560
Net loss attributable to common shareholders	$ (19,251,734)	$ (26,946,564)

Note 4 - Intangible Assets and Goodwill - Goodwill (Details) - USD ($)	3 Months Ended			6 Months Ended	9 Months Ended
	Sep. 30, 2022	Jun. 30, 2022	Sep. 30, 2021	Jun. 30, 2022	Sep. 30, 2022	Sep. 30, 2021
Goodwill				$ 6,857,790	$ 6,857,790
Impairment	$ 0		$ (2,813,792)		(7,231,093)	$ (2,813,792)
Goodwill	0				0
zPREDICTA [Member]
Goodwill	0			6,857,790	6,857,790
Adjustment to fair value		$ 373,303		373,303
Impairment	0			(7,231,093)	(7,231,093)
Goodwill	$ 0	$ 0		$ 0	$ 0

Net loss attributable to common shareholders per common shares-basic and diluted

Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

+ References + Details

Note 5 - Stockholders' Equity, Stock Options and Warrants (Details Textual) - USD ($)			3 Months Ended				9 Months Ended
	May 16, 2022	Oct. 24, 2019	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	May 15, 2022
Stock Issued During Period, Value, New Issues				$ 6,507,050
Share-Based Payment Arrangement, Expense			$ 26,993			$ 29,004	$ 102,894	$ 627,329
Share-Based Payment Arrangement, Option [Member]
Share-Based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount			17,033				$ 17,033
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Month)							20 months
Restricted Stock Units (RSUs) [Member]
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Month)							15 months
Share-Based Payment Arrangement, Nonvested Award, Excluding Option, Cost Not yet Recognized, Amount			$ 42,070				$ 42,070
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Outstanding, Number, Ending Balance (in shares)			483,333				483,333
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
Maximum [Member] \| Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)							3 years
Warrants Issued with First May 2022 Offering [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)	3,837,280
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)	$ 0.70
Warrants and Rights Outstanding, Term (Year)	5 years 6 months
Existing Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)	16,325,433
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)	$ 0.70
Warrants and Rights Outstanding, Term (Year)	5 years 6 months
Existing Warrants [Member] \| Minimum [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)									$ 1.00
Existing Warrants [Member] \| Maximum [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)									$ 2.00
Placement Agent Warrants [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)	$ 0.75
Sale of Stock, Placement Agent, Warrants Assigned, Number of Securities Called by Warrants, Percent of Shares Sold	7.50%
Class of Warrant or Right, Exercise Price of Warrants or Rights, Percent of Stock Price	125.00%
May 2022 First Offering [Member]
Stock Issued During Period, Shares, New Issues (in shares)	3,837,280
Shares Issued, Price Per Share (in dollars per share)	$ 0.60
May 2022 Second Offering [Member]
Stock Issued During Period, Shares, New Issues (in shares)	8,162,720
Shares Issued, Price Per Share (in dollars per share)	$ 0.60
May 2022 Offerings [Member]
Sale of Stock, Agent Placement Fee, Percent of Gross Proceeds	7.50%
Sale of Stock, Management Fee, Percent of Gross Proceeds	1.00%
Maximum Expenses Reimbursable to Placement Agent	$ 65,000
Equity Line Purchase Agreement [Member]
Stock Issued During Period, Shares, New Issues (in shares)		104,651					315,000
Issuance or Sale of Equity, Can Be Raised		$ 15,000,000
Stock Issued During Period, Value, New Issues		$ 450,000					$ 236,009
Sale of Stock, Remaining Available Balance			$ 8,877,820				$ 8,877,820

Note 5 - Stockholders' Equity, Stock Options and Warrants - Summary of Transactions for Stock Options and Warrants (Details) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Warrant [Member]
Number of Shares Outstanding (in shares)	31,699,885	7,353,376
Average Exercise Price Outstanding (in dollars per share)	$ 1.66	$ 1.99
Number of Shares Issued (in shares)	21,062,714	29,640,801
Average Exercise Price Issued (in dollars per share)	$ 0.70	$ 1.44
Number of Shares Forfeited (in shares)	0	0
Average Exercise Price Forfeited (in dollars per share)	$ 0	$ 0
Expired (in shares)	(47,744)	(25,233)
Average Exercise Price Expired (in dollars per share)	$ 23.82	$ 10.00
Number of Shares Exercised (in shares)		(5,269,059)
Average Exercise Price Exercised (in dollars per share)		$ 0.86
Modified (in shares)	(16,325,433)
Modified (in dollars per share)	$ 1.51
Number of Shares Outstanding (in shares)	36,389,422	31,699,885
Average Exercise Price Outstanding (in dollars per share)	$ 0.74	$ 1.66
Share-Based Payment Arrangement, Option [Member]
Number of Shares Outstanding (in shares)	1,062,871	1,013,547
Average Exercise Price Outstanding (in dollars per share)	$ 4.83	$ 5.41
Number of Shares Issued (in shares)	16,410	147,230
Average Exercise Price Issued (in dollars per share)	$ 0.49	$ 1.06
Number of Shares Forfeited (in shares)	(11,897)	(92,593)
Average Exercise Price Forfeited (in dollars per share)	$ 1.09	$ 8.64
Expired (in shares)	(45,760)	0
Expired (in dollars per share)	$ 16.06	$ 0
Number of Shares Exercised (in shares)		(5,313)
Average Exercise Price Exercised (in dollars per share)		$ 0.74
Number of Shares Modified (in shares)	0
Average Exercise Price Modified (in dollars per share)	$ 0
Number of Shares Outstanding (in shares)	1,021,624	1,062,871
Average Exercise Price Outstanding (in dollars per share)	$ 4.45	$ 4.83

Note 6 - Derivatives (Details Textual) - USD ($)	9 Months Ended
Note 6 - Derivatives (Details Textual) - USD ($)	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Agent Warrants In Connection With March 2020 Private Placement [Member]
Derivative Liability, Total	$ 5,862		$ 41,336
Derivative, Gain (Loss) on Derivative, Net, Total	35,474	$ (41,326)
Agent Warrants Issued in Connection with May 2020 Offering [Member]
Derivative Liability, Total	7,225		42,646
Derivative, Gain (Loss) on Derivative, Net, Total	35,421	(39,946)
Agent Warrants In Connection With June 2020 Warrant [Member]
Derivative Liability, Total	9,012		$ 45,498
Derivative, Gain (Loss) on Derivative, Net, Total	$ 36,486	$ (44,051)

Note 6 - Derivatives - Change in Fair Value of Derivative Liabilities (Details) - USD ($)	3 Months Ended
	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2021	Mar. 31, 2021
Derivative liability balance	$ 32,318	$ 127,572	$ 129,480	$ 198,711	$ 294,382
Gain recognized to revalue derivative instrument at fair value	(10,219)	(95,254)	(1,908)	30,909	(95,671)
Derivative liability balance	$ 22,099	$ 32,318	$ 127,572	$ 229,620	$ 198,711

Note 7 - Loss Per Share - Shares Used in Basic and Diluted Loss Per Common Share Computations (Details) - USD ($)

3 Months Ended

9 Months Ended

Sep. 30, 2022

Sep. 30, 2021

Sep. 30, 2022

Sep. 30, 2021

$ (4,059,484)

$ (5,438,017)

$ (17,821,524)

$ (11,900,662)

Weighted average shared used in computation – basic and diluted (in shares)

^[1]

78,383,878

65,406,312

71,084,454

51,272,960

Effect of diluted stock options, warrants, and preferred stock (2) (in shares)

Weighted average common shares outstanding - diluted (in shares)

78,383,878

65,406,312

71,084,454

51,272,960

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

$ (0.05)

$ (0.08)

$ (0.25)

$ (0.23)

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

$ (0.05)

$ (0.08)

$ (0.25)

$ (0.23)

[1]

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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-Section 65
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/exampleRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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Note 7 - Loss Per Share - Antidilutive Securities Excluded from the Diluted Calculations (Details) - shares	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities (in shares)	1,021,624	1,012,760
Restricted Stock Units (RSUs) [Member]
Antidilutive Securities (in shares)	483,333	516,666
Warrant [Member]
Antidilutive Securities (in shares)	36,389,422	31,725,118
Series B Convertible Preferred Stock [Member]
Antidilutive Securities (in shares)	79,246	79,246

Note 8 - Segments (Details Textual)	9 Months Ended
Note 8 - Segments (Details Textual)	Sep. 30, 2022
Number of Operating Segments	4

Note 8 - Segments - Segments (Details) - USD ($)	3 Months Ended						9 Months Ended
Note 8 - Segments - Segments (Details) - USD ($)	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Revenue	$ 455,827			$ 313,663			$ 1,141,986	$ 944,187
Net loss	(4,059,484)	$ (10,391,324)	$ (3,370,715)	(5,438,017)	$ (2,573,932)	$ (3,888,713)	(17,821,524)	(11,900,662)
Assets	33,166,209						33,166,209		$ 43,771,271
Corporate, Non-Segment [Member]
Revenue	0			1,171			889	3,171
Net loss	(2,465,946)			(1,243,568)			(5,463,763)	(4,657,253)
Assets	11,682,981						11,682,981		28,536,489
Helomics Segment [Member] \| Operating Segments [Member]
Revenue	1,821			2,164			5,543	11,314
Net loss	(916,113)			(3,739,275)			(2,902,182)	(6,024,129)
Assets	1,061,545						1,061,545		1,802,792
Soluble [Member] \| Operating Segments [Member]
Revenue	29,439			27,653			64,580	76,639
Net loss	(407,622)			(352,324)			(1,206,550)	(840,790)
Assets	1,559,917						1,559,917		1,742,445
zPREDICTA [Member] \| Operating Segments [Member]
Revenue	170,816			0			261,099
Net loss	(160,395)			0			(7,989,585)	0
Assets	3,815,513						3,815,513		10,782,568
Skyline [Member] \| Operating Segments [Member]
Revenue	253,751			282,675			809,875	853,063
Net loss	(109,408)			$ (102,850)			(259,444)	$ (378,490)
Assets	$ 15,046,253						$ 15,046,253		$ 906,977

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

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Amount, including tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value-added and excise.

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