0001171843-23-001805 | 10-K | 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 operate in four primary business areas: first, the application of artificial intelligence (“AI”) for optimized, high-confidence drug-response predictions within a large experimental space that enables a more informed selection of drug/tumor combinations to increase the probability of success during development.; second, creation and development of tumor-specific 3D cell culture models driving accurate prediction of clinical outcomes; third, contract services and research focused on solubility improvements, stability studies, and protein production, and; fourth, production of the United States Food and Drug Administration (“FDA”)-cleared STREAMWAY® System for automated, direct-to-drain medical fluid disposal and associated products.

The Company has four reportable segments: Helomics®, zPREDICTA®, SolubleTM and Skyline®. The Helomics segment includes contract services that include the application of AI, partnering projects and clinical testing. The zPREDICTA, Inc. (“zPREDICTA”) segment specializes in organ-specific disease models that provide 3D reconstruction of human tissues accurately representing each disease state and mimicking drug response enabling accurate testing of anticancer agents. The Soluble segment provides services using a self-contained, automated system that conducts high-throughput, self-interaction chromatography screens, using additives and excipients commonly included in protein formulations resulting in soluble and physically stable formulations for biologics. The Skyline segment consists of the STREAMWAY System product sales. Going forward, the Company has determined that it will focus its resources on applying AI to develop optimal cancer therapies, partnering with biopharma clients to prioritize drugs for development and identify biomarker-informed indications enabling a more informed selection of drug/tumor combinations to increase the probability of success during drug development. As a result of this focused approach, the Company has consolidated its brand under Predictive Oncology name. Going forward, the Company will operate under the Predictive Oncology tradename with laboratory operations in Pittsburgh, Pennsylvania and Birmingham, Alabama.

Impact of the Coronavirus Disease 2019

In response Coronavirus Disease 2019 (“COVID-19”), the Company continues to closely manage manufacturing and supply chain resources. The Company monitors its sites to protect the safety of its staff and employees. The Company continues to experience some disruption due to the global supply chain caused by COVID-19. As a result of COVID-19, the Company is also experiencing disruption due staffing shortages within the service and healthcare industries and negative impacts on the demand for our products and services. For example, some customers are managing inventory and capital more conservatively and our suppliers continue to ask for pre-delivery deposits. The Company is monitoring and taking actions to mitigate potential risks of these shortages and delays which may impact the Company’s ability to obtain new contracts, the fulfillment of product demand and to meet its contract obligations. The extent to which COVID-19 may impact the Company’s financial condition and results of operations remains uncertain and is dependent on numerous evolving factors, including the measures being taken by authorities to mitigate against the spread of COVID-19, the emergence of new variants and the effectiveness of vaccines and therapeutics. The continuation or re-implementation of these measures remains uncertain. 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. The impacts 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 this Annual Report on Form 10-K.

Recently Adopted Accounting Standards

The Company considers the applicability and impact of all Accounting Standards Updates (“ASUs”) issued by the Financial Accounting Standards Board (the “FASB”). Recently issued ASUs not listed below either were assessed and determined to be not applicable or are currently expected to have 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 consolidated financial statements of the Company.

Accounting Policies and Estimates

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

Cash and cash equivalents

The Company considers all highly liquid instruments with maturities when purchased of three months or less to be cash equivalents. The Company places its cash with high quality financial institutions and believes its risk of loss is limited to amounts in excess of that which is insured 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 current status of individual accounts.

Amounts recorded in accounts receivable on the consolidated balance sheets 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. The allowance for doubtful accounts balance was $0 as of both December 31, 2022 and 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 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 7 – Derivatives. When performing quantitative testing related to goodwill impairment analysis, the Company estimates the fair values of its reporting units using discounted cash flows. To determine fair values, the Company is required to make assumptions about a wide variety of internal and external factors. Significant assumptions used in the impairment analysis include financial projections of free cash flow (including significant assumptions about operations including the rate of future revenue growth, capital requirements, and income taxes), long-term growth rates for determining terminal value and discount rates. The majority of the inputs used in the discounted cash flow model are unobservable and thus are considered to be Level 3 inputs. See Note 8 – Goodwill and Intangibles.

The acquisition of zPREDICTA was accounted for as a business combination using the acquisition method of accounting. This method requires, among other things, that assets acquired and liabilities assumed be recognized at fair value as of the acquisition date. The fair value for the assets acquired and the liabilities assumed are based on information knowable and determined by management as of the acquisition date. The majority of the inputs used in the discounted cash flow model, the relief-from-royalty method under the income approach, the distributor method under the income approach and the multi-period excess earnings method under the income approach, each are unobservable and thus are considered to be Level 3 inputs. See Note 2 – zPREDICTA Acquisition.

Inventories

Inventories are stated at the lower of cost or net realizable value, with cost determined on a first-in, first-out basis.

Fixed Assets

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

Years

Computers, software and office equipment
3 - 10

Leasehold improvements (1)
2 - 5

Manufacturing tooling
3 - 7

Laboratory equipment
4 - 10

Demo equipment
3

(1)

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

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

Long-lived Assets

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

The Company reviews finite-lived identifiable intangible assets for impairment in accordance with ASC 360, Property, Plant and Equipment, whenever events or changes in circumstances indicate the carrying amount may not be recoverable. Events or changes in circumstances that indicate the carrying amount may not be recoverable include, but are not limited to, a significant change in the medical device marketplace and a significant adverse change in the business climate in which the Company operates.

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 values of its reporting units using discounted cash flows. To determine fair values, the Company is required to make assumptions about a wide variety of internal and external factors. Significant assumptions used in the impairment analysis include financial projections of free cash flow (including significant assumptions about operations including the rate of future revenue growth, capital requirements, and income taxes), long-term growth rates for determining terminal value and discount rates. Comparative market multiples are used to corroborate the results of the discounted cash flow test. These assumptions require significant judgement. Pursuant to ASU 2017-04, Simplifying the Test for Goodwill Impairment, the single step is to determine the estimated fair value of the reporting unit and compare it to the carrying value of the reporting unit, including goodwill. To the extent the carrying amount of goodwill exceeds the implied goodwill, the difference is the amount of the goodwill impairment. The Company also 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 8 – 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 consolidated balance sheets. Financing leases are included within fixed assets with corresponding current liability within other current liabilities and noncurrent liability within other long-term liabilities on our consolidated balance sheets as financing leases are not significant.

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 balance sheet and are expensed as incurred.

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

Revenue Recognition

The Company recognizes revenue when it satisfies a performance obligation by transferring control of the promised goods or services to its customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. Sales taxes are imposed on the Company’s sales to nonexempt customers. The Company collects the taxes from the customers and remits the entire amounts to the governmental authorities. Sales taxes are excluded from revenue and expenses.

Revenue from Product Sales

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

Product sales for medical devices consist of a single performance obligation that the Company satisfies at a point in time. The Company recognizes product revenue when the following events have occurred: (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 terms). As a result, the Company determined that the customer is able to direct the use of, and obtain substantially all of the benefits from, the products at the time the products are shipped. The Company may, at its discretion, negotiate different shipping terms with customers which may affect the timing of revenue recognition. The Company’s standard payment terms for its customers are generally 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 subsequent to the one-year anniversary date of the original STREAMWAY System invoice. The maintenance plan is considered a separate performance obligation from the product sale, is charged separately from the product sale, and is recognized over time (ratably over the one-year period) as maintenance services are provided. A time-elapsed output method is used to measure progress because the Company transfers control evenly by providing a stand-ready service. The Company has determined that this method provides a faithful depiction of the transfer of services to its customers.

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

Revenue from Clinical Testing

Clinic diagnostic testing is comprised of our Tumor Drug Response Testing (ChemoFx) and Genomic Profiling (BioSpeciFx) tests. The Tumor Drug Response Testing test determines how a patient’s tumor specimen reacts to a panel of various chemotherapy drugs, while the Genomic Profiling test evaluates the expression and/or status of a particular gene related to a patient’s tumor specimen. Revenues are recognized when control of the promised goods or services is transferred to customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. The estimated uncollectible amounts are generally considered implicit price concessions that are a reduction in revenue. Helomics’ payments terms vary by the agreements reached with insurance carriers and Medicare. The Company’s performance obligations are satisfied at one point in time when test reports are delivered.

For service revenues, the Company estimates the transaction price which is the amount of consideration it expects to be entitled to receive in exchange for providing services based on its historical collection experience using a portfolio approach as a practical expedient to account for patient contracts as collective groups rather than individually. The Company monitors its estimates of transaction price to depict conditions that exist at each reporting date. If the Company subsequently determines that it will collect more consideration than it originally estimated for a contract with a patient, it will account for the change as an increase to the estimate of the transaction price, provided that such downward adjustment does not result in a significant reversal of cumulative revenue recognized.

The Company recognizes revenue from these patients when contracts as defined in ASC 606, Revenue from Contracts with Customers are established at the amount of consideration to which it expects to be entitled or when the Company receives substantially all of the consideration subsequent to the performance obligations being satisfied. The Company’s standard payment term for hospital and patient direct bill is 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 deferred revenue 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 Soluble, 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. The Company has not experienced any material warranty claims.

Contract Balances

The Company records a receivable when it has an unconditional right to receive consideration after the performance obligations are satisfied. As of December 31, 2022 and 2021, accounts receivable totaled $331,196 and $354,196, respectively.

The Company’s contract liabilities related primarily to our zPREDICTA 3D services revenue and maintenance plans of our Skyline Medical operating segment. As of December 31, 2022 and 2021, contract liabilities were $602,073 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 Year Ended December 31,

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% - 4.26% 0.93% - 1.66%

Expected life (years)
10 10

Warrants

Expected dividend yield
0.0% 0.0%

Expected stock price volatility
92.2% 84.8%

Risk-free interest rate
2.96% - 2.97% 0.42% - 0.69%

Expected life (years)

5/
5.5
5/
5.5

For performance-based awards, we generally recognize expense over the requisite service period unless there was a compelling reason to make it shorter and when performance-based conditions are considered probable to be satisfied. For market-based awards, we determine the grant-date fair value utilizing a Monte Carlo valuation model, which incorporates various assumptions including expected stock price volatility, expected term and risk-free interest rates.

Changes in the assumptions can materially affect the estimate of fair value of stock-based compensation and, consequently, the related expense recognizes that. The Company has been on the NASDAQ Capital Market since 2015 and have had a volatile stock including reverse stock splits. The assumptions used in calculating the fair value of stock-based payment awards represent the Company’s best estimates, which involve inherent uncertainties and the application of management's judgment. As a result, if factors change and different assumptions are used, equity-based consulting and interest expense could be materially different in the future.

Research and Development

Research and development costs are charged to operations as incurred. Research and development costs, included within operations expense in the accompanying consolidated statements of net loss were $320,320 and $315,850 for the years ended December 31, 2022 and 2021, respectively.

Other Expense

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

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.

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. Consequently, the limitation, if any, could result in the expiration of the Company’s loss carryforwards before they can be utilized. Based on prior equity transactions, the Company believes it has experienced multiple ownership changes in prior years including in 2021 as defined by Section 382 of the Code. 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. In addition, the current NOL carryforwards might be further limited by future issuances of our common stock.

Tax years subsequent to 2002 remain open to examination by federal and state tax authorities due to unexpired net operating loss carryforwards.

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. As of December 31, 2022, the Company did not have credit risk for cash amounts held in a single institution that are in excess of amounts issued by the Federal Deposit Insurance Corporation.

Risks and Uncertainties

The Company is subject to risks common to companies in the medical device and biopharmaceutical industries, including, but not limited to, development by the Company or its competitors of new technological innovations, dependence on key personnel, protection of proprietary technology, and compliance with regulations of the Food and Drug Administration, Clinical Laboratory Improvement Amendments, and other governmental agencies.

The Company has evaluated all of its activities and concluded that no other subsequent events have occurred that would require recognition in the consolidated financial statements or disclosure in the notes to the consolidated financial statements, except as described above and in Note 13 – Subsequent Events.

Note 2 - zPredicta Acquisition

12 Months Ended

Dec. 31, 2022

Business Combination Disclosure [Text Block]

NOTE 2 – zPREDICTA ACQUISITION

On November 24, 2021, the Company entered into an Agreement and Plan of Merger (the “Agreement”) among the Company, a wholly-owned subsidiary of the Company (the “Merger Sub”), zPREDICTA, and a representative for certain parties who held interests in zPREDICTA. Also on November 24, 2021, the Company acquired zPREDICTA through the merger of Merger Sub with and into zPREDICTA, with zPREDICTA surviving as a wholly-owned subsidiary of the Company.

As consideration for the acquisition, the stockholders and certain holders of interests in zPREDICTA as of immediately prior to the transaction collectively received consideration of approximately $10.0 million in cash. The Agreement contains customary and negotiated representations, warranties, and indemnity provisions.

The acquisition costs of $895,297 related to the acquisition are presented in legal, accounting and consulting expenses within general and administrative expenses in the accompanying consolidated statements of net loss.

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 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 and 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

The purchase price allocation has been derived from estimates. The Company’s judgements used to determine the estimated fair value assigned to each class of assets acquired and liabilities assumed can materially affect the consolidated operations of the consolidated Company. The total purchase price has been allocation to identifiable assets acquired and liabilities assumed based upon valuation studies and procedures performed to date. The fair value and useful life for the intangible assets are (a) tradename $80,000 b) developed technology $3,500,000 and c) customer relationships $200,000 with useful lives of 4 years, 10 years and 10 years, respectively all using a straight-line method.

The Company acquired zPREDICTA through a non-taxable reverse triangular merger combination. As part of purchase accounting there was $3,780,000 in fair value assigned to purchased intangibles which the Company established a related deferred tax liability as a result of the stock merger combination that offset the acquired deferred assets including NOL’s and other temporary timing differences.

Identifiable Intangible Assets

The Company acquired intangible assets related to trademarks for the acquired zPREDICTA trade name with an estimated fair market value of $80,000. The fair values of the asset were determined by the relief-from-royalty method under the income approach. The Company determined the asset is a finite lived asset. The useful life of the tradename has a useful life of 4 years.

The Company acquired intangible assets with a useful life of 10 years and an estimated value of $200,000 related to customer relationships stemming from stable and predictable cash flow streams associated with customers. zPREDICTA’s customer base includes contract research partnerships with pharmaceutical, diagnostic, biotechnology, and research companies. The customer relationships were valued using the distributor method under the income approach.

The Company acquired intangible assets with a useful life of 10 years and an estimated value of $3,500,000 related to developed technology stemming from the 3D tumor model technology. Since the model technology was identified as the primary asset, this technology was valued using the multi-period excess earnings method under the income approach.

The Company prepared an undiscounted cash flow as of December 31, 2022 to evaluate long-lived assets based on a triggering event per ASC 360 and recognized and impairment loss of $3,349,375 for its long-lived intangible assets. See Note 8 – Goodwill and Intangibles.

Goodwill

Goodwill of $7,231,093, as adjusted, was recognized in the zPREDICTA acquisition and represents the excess of the consideration transferred over the fair values of assets acquired and liabilities assumed and represents the future economic benefits and synergies arising from the transaction. None of the goodwill will be deductible for income tax purposes.

In testing goodwill for impairment as of June 30, 2022, the Company performed a quantitative impairment test and concluded that goodwill was impaired as of the testing date of June 30, 2022. The quantitative review as of June 30, 2022 resulted in $7,231,093 of impairment expense related to goodwill. See Note 8 – Goodwill and Intangibles.

Financial Results

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

Pro Forma (unaudited)

The following unaudited 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	)

The primary adjustments include the inclusion of the revalued amortization for zPREDICTA intangible assets. The unaudited pro forma results do not reflect any operating efficiencies or potential cost savings which may result from the consolidation of operations. Accordingly, these unaudited pro forma results are presented for informational purposes only and are not necessarily indicative of what the actual results of operations of the combined company would have been if the acquisition had occurred at the beginning of those respective time periods, nor are they indicative of future results of operations.

There are certain portions of purchase accounting, specifically Section 382 for Tax Loss Carryforwards, which take place after a company has undergone a shift in ownership, that the Company has not completed yet and may have a significant impact on the financial statements.

Note 3 - Inventories

12 Months Ended

Dec. 31, 2022

Inventory Disclosure [Text Block]

NOTE 3 – INVENTORIES

Inventories are stated at the lower of cost or net realizable value, with cost determined on a first-in, first-out basis. Inventory balances consist of the following:

	December 31, 2022		December 31, 2021

Finished goods	$	290,616	$	193,287
Raw materials		133,183		183,410
Work-In-Process		6,694		10,987
Total	$	430,493	$	387,684

Note 4 - Stockholders' Equity, Stock Options and Warrants

12 Months Ended

Dec. 31, 2022

Stockholders' Equity Note Disclosure [Text Block]

NOTE 4 – STOCKHOLDERS’ EQUITY, STOCK OPTIONS AND WARRANTS

Authorized Shares

At the special meeting on August 17, 2021, the stockholders approved a proposal to increase the number of authorized shares of common stock to 200,000,000 shares of common stock, $0.01 par value. The amendment to the certificate of incorporation to affect this increase was filed on August 17, 2021.

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.

2021 Offerings

In January and February 2021, the Company completed a series of five offerings, all of which were priced at-the-market under applicable NASDAQ rules. The first four offerings were registered direct offerings of common stock under its shelf registration statement, and in each such case, in a concurrent private placement, the Company also issued such investors one warrant to purchase common stock for each two shares purchased in the transaction. Following those four offerings, the Company completed a private placement of common stock, with each investor receiving one warrant to purchase common stock for each two shares purchased in the transaction. In June 2021, the Company completed a registered direct offering of common stock and warrants. The warrants became exercisable on the effective date of an increase in the number of shares of the Company’s authorized common stock, which occurred on August 17, 2021, and expire three years after the initial exercise date. In each case, each such investor warrant is exercisable immediately upon issuance and will expire five and one-half years from the issue date. In each case, the Company paid to the placement agent an aggregate fee equal to 7.5% of the aggregate gross proceeds received by the Company in the offering and a management fee equal to 1% of the aggregate gross proceeds received by the Company in the offering and reimbursed the placement agent for certain non-accountable and out-of-pocket expenses. In addition, the Company granted to the placement agent, or its assigns warrants to purchase 7.5% of the shares sold to investors in the offering at an exercise price equal to 125% of the price of the shares in the transaction, with a term of five years for the registered direct offerings (three years for the June 2021 offering) or five and one-half years for the private placement.

These 2021 offerings were as follows:

Offering Closing Date	Shares		Sale Price per Share*		Investor Warrants		Exercise Price per Share – investor Warrants		Placement Agent Warrants		Exercise Price per Share – Placement Agent Warrants		Gross Proceeds of Offering		Net Proceeds of Offering
January 12, 2021 (registered direct)		3,650,840	$	0.842		1,825,420	$	0.80		273,813	$	1.0525	$	3,074,007	$	2,731,767
January 21, 2021 (registered direct)		2,200,000	$	1.00		1,100,000	$	1.00		165,000	$	1.25	$	2,200,000	$	1,932,050
January 26, 2021 (registered direct)		3,414,970	$	1.20		1,707,485	$	1.20		256,123	$	1.50	$	4,097,964	$	3,668,687
February 16, 2021 (registered direct)		4,222,288	$	1.75		2,111,144	$	2.00		316,672	$	2.1875	$	7,389,004	$	6,679,989
February 23, 2021 (private placement)		9,043,766	$	1.95		4,521,883	$	2.00		678,282	$	2.4375	$	17,635,344	$	16,064,739
June 16, 2021 (registered direct)		15,520,911	$	1.375		15,520,911	$	1.25		1,164,068	$	1.71875	$	21,341,252	$	19,446,296
Total		38,057,775				26,786,843				2,853,958			$	55,737,571	$	50,523,528

* Sale price includes one share and a warrant to purchase one-half share (or one whole share in the case of the June 16, 2021 offering).

2021 Warrant Exercises

During the year ended December 31, 2021, the holders of outstanding investor warrants have exercised such warrants for the total purchase of 5,269,059 shares at a weighted average exercise price of $0.86 per share, for total proceeds of $4,513,871.

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. During the year ended December 31, 2022, the Company issued 315,000, shares of its common stock valued at $236,009 pursuant to the equity line. As of December 31, 2021, there was $9,113,829 of remaining available balance under the equity line, subject to shareholder approval required for additional purchases, as well as requirements for market conditions including trading volume and stock price, and subject to other limitations. 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. The equity line expired on October 23, 2022.

Equity Incentive Plan

The Company has an equity incentive plan, which allows issuance of incentive and non-qualified stock options, stock appreciation rights, stock awards, restricted stock, restricted stock units and performance awards to employees, directors and consultants of the Company, where permitted under the plan. The exercise price for each stock option is determined by the market price on the date of issuance. Vesting requirements are determined by the Board of Directors when granted and currently range from immediate to three years. Options outstanding under this plan have a contractual life of ten years.

At the special meeting on August 17, 2021, the stockholders approved a proposal to increase the reserve shares of common stock authorized for issuance under the Amended and Restated 2012 Stock Incentive Plan by 1,500,000 to 3,250,000 reserve shares. On December 1, 2022 during the 2022 annual meeting of stockholders (the “Annual Meeting”), the stockholders approved a proposal to increase the reserve shares of common stock authorized for issuance under the Amended and Restated 2012 Stock Incentive Plan by 3,250,000 to 5,750,000 reserve shares.

Options and Warrants

ASC 718, Compensation – Stock Compensation, (“ASC 718”) requires that a company that issues equity as compensation needs to record compensation expense on its statements of net loss that corresponds to the estimated cost of those equity grants. ASC 718 requires companies to estimate the fair value of stock-based payment awards on the date of grant using an option-pricing model or other acceptable means.

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. See Note 1 – Summary of Significant Accounting Policies – Accounting Policies and Estimates.

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

	Stock Options					Warrants
	Number of Shares			Average Exercise Price		Number of Shares			Average Exercise Price

Outstanding at December 31, 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		31,970			0.42		21,062,714			0.70
Forfeited		(40,241	)		0.88		-			-
Expired		(73,540	)		10.42		(108,435	)		16.48
Cancelled		-			-		(16,325,433	)		1.51

Outstanding at December 31, 2022		981,060		$	4.58		36,328,731		$	1.13

At December 31, 2022, 953,635 stock options are fully vested and currently exercisable with a weighted average exercise price of $4.69 and a weighted average remaining term of 6.54 years. There are 36,328,731 warrants at December 31, 2022 that are fully vested and exercisable. At December 31, 2021, 949,615 stock options are fully vested and currently exercisable with a weighted average exercise price of $5.27 and a weighted average remaining term of 8.14 years.

During the year ended December 31, 2021, the Company issued 450,000 RSUs under the plan which have market, performance and service vesting conditions through January 1, 2024. 333,333 RSUs became vested during the year ended December 31, 2022 and 33,333 vested during the year ended December 31, 2021. At December 31, 2022, there were 83,334 RSUs outstanding under the plan.

For performance-based awards, the Company generally recognizes expense over the requisite service period unless there is a compelling reason to make it shorter and when performance-based conditions are considered probable to be satisfied. For market-based awards, we determine the grant-date fair value utilizing a Monte Carlo valuation model, which incorporates various assumptions including stock price volatility, expected term and risk-free interest rates. The stock-based compensation for performance-based awards is insignificant.

There were 31,699,885 warrants that are fully vested and exercisable as of December 31, 2021. Stock-based compensation recognized in 2022 and 2021 was $108,596 and $146,714, respectively.

Stock-based compensation recognized in 2022 and 2021 was $108,596 and $146,714, respectively. The Company has $16,045 of unrecognized compensation expense related to non-vested stock options and RSUs that are expected to be recognized over the next 23 months.

The following summarizes the status of options and warrants outstanding at December 31, 2022:

Range of Exercise Prices		Shares		Weighted Average Remaining Life
Options:
$	0.26 –0.81		266,382		8.10
$	1.02 –1.25		50,795		8.82
$	1.25 –1.64		318,686		5.99
$	2.610 –7.90		208,040		6.49
$	10.10 –5,962.50		137,157		4.55
Total			981,060

Warrants:
$	0.70 –0.80		21,626,850		4.83
$	0.84 –1.72		10,271,436		1.68
$	1.80 –2.18		2,758,881		3.37
$	2.25 –10.00		1,555,778		2.51
$	10.71 –22.50		115,786		2.25
Total			36,328,731

Stock options and warrants expire on various dates from March 2023 to December 2032.

Stock Options and Warrants Granted by the Company

The following table is the listing of outstanding stock options and warrants as of December 31, 2022 by year of grant:

Stock Options:

Year	Shares		Price
2013		123	$	1.54	–		5,962.50
2014		84		1.54	–		3,468.75
2015		239		1.54	–		862.50
2016		6,641		1.54	–		42.50
2017		214,555		1.54	–		21.00
2018		57,868		1.54	–		13.50
2019		306,663		1.54	–		7.50
2020		297,669		0.73	–		3.48
2021		76,812		0.72	–		1.47
2022		20,406		0.26	–		0.7361
Total		981,060	$	0.40	–	$	5,962.50

Warrants:

Year	Shares		Price
2018		196,946	$	8.36	–		13.13
2019		1,690,286		0.85	–		11.80
2020		1,311,731		0.85	–		2.99
2021		12,067,054		0.80	–		2.44
2022		21,062,714		0.70	–		0.75
Total		36,328,731	$	0.70	–	$	13.13

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 5 - Derivatives

12 Months Ended

Dec. 31, 2022

Derivative Instruments and Hedging Activities Disclosure [Text Block]

NOTE 5 - DERIVATIVES

The Company concluded the Promissory Note 2020 contained a conversion feature and a put each of which was an embedded derivative and are required to be bifurcated. In accordance with ASC 815, Derivatives and Hedging, the Company combined these two embedded derivatives into a single derivative and determined the fair value to record within the derivative liability on the consolidated balance sheets. At inception, the fair value of the derivative liability was $68,796, $52,125 and $20,542 for the first, second and third tranches, respectively. The Company recorded a gain on the fair value of the derivative of $104,529 during the year ended December 31, 2021. As a result of the repayment of the note as of March 1, 2021, the embedded derivative had a fair value of zero prior to the repayment.

The Company concluded the A, B and agent warrants issued in connection with the March 2020 Private Placement discussed above are a derivative liability due to certain features of the warrants which could, in certain circumstances, result in the holder receiving the Black Scholes value of the outstanding warrants in the same type of consideration as the common stockholders. As a result, in those circumstances, the amount of consideration would differ from that provided to holders of common stock, therefore, the warrants were classified as a liability. At inception, the A, B and agent warrants had a fair value of $2,669,995. During the third quarter of 2020, the A and B warrants were amended and as a result of this amendment, the warrants no longer represented a liability to the Company and were reclassified to equity. As of December 31, 2022, the fair value of the agent warrants was determined to be $3,355 and the Company recorded a gain on the change in fair value of $37,981 during the year ended December 31, 2022. As of December 31, 2021, the fair value of the agent warrants was determined to be $41,336 and the Company recorded a loss on the change in fair value of $7,683 during the year ended December 31, 2021.

The Company concluded the warrants and agent warrants issued in connection with the May 2020 Offering discussed above are a derivative liability due to certain features of the warrants which could, in certain circumstances, result in the holder receiving the Black Scholes value of the outstanding warrants in the same type of consideration as the common stockholders. As a result, in those circumstances, the amount of consideration would differ from that provided to holders of common stock, therefore, the warrants were classified as a liability. At inception, the warrants and agent warrants had a fair value of $1,324,184. The Company recorded a loss on the change in fair value of the warrants of $460,065 during the year ended December 31, 2020. During June 2020, the investors exercised the warrants and exchanged the warrants for shares of common stock as discussed above. The fair value of the agent warrants was determined to be $4,479 and $31,120 as of December 31, 2022 and as of December 31, 2021, respectively. The Company recorded a gain on the change in fair value of the agent warrants of $38,167 during the year ended December 31, 2022 and a loss on the change in fair value of the agent warrants of $8,827 during the year ended December 31, 2021.

In connection with the June 2020 Warrant exercise and issuance, the Company concluded the warrants and agent warrants issued in connection with the June 2020 Warrant exercise and issuance, discussed above, are a derivative liability due to certain features of the warrants which could, in certain circumstances, result in the holder receiving the Black Scholes value of the outstanding warrants in the same type of consideration as the common stockholders. As a result, in those circumstances, the amount of consideration would differ from that provided to holders of common stock, therefore, the warrants were classified as a liability. At inception, the warrants and agent warrants had a fair value of $1,749,721. During the year ended December 31, 2020, the June warrants were amended. As a result of this amendment, the warrants no longer represented a liability to the Company and were reclassified to equity. Prior to reclassification, the Company recorded a gain on the change in fair value of the warrants of $834,520 during the year ended December 31, 2020. The Company recorded a gain on the change in fair value of the agent warrants of $39,499 during the year ended December 31, 2022 and a loss on the change in fair value of the agent warrants of $12,797 during the year ended December 31, 2021. The fair value of the agent warrants was $5,999 and $45,498 as of December 31, 2022 and as of December 31, 2021, respectively.

On September 30, 2020, the Promissory Note 2019 was amended. The Company concluded the Promissory Note 2019 contained a conversion feature which is an embedded derivative and is required to be bifurcated. In accordance with ASC 815, Derivatives and Hedging, the Company determined the fair value to record within the derivative liability on the consolidated balance sheet. The Company recorded a gain on the fair value of the derivative of $89,680 during the year ended December 31, 2021. At inception, the fair value of the derivative liability was $495,100. As a result of the repayment of the note as of March 1, 2021, the embedded derivative had a fair value of zero prior to the repayment.

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		(164,902	)
Derivative liability balance at December 31, 2021	$	129,480
Gain recognized to revalue derivative instrument at fair value		(115,647	)
Derivative liability balance at December 31, 2022	$	13,833

Note 6 - Loss Per Share

12 Months Ended

Dec. 31, 2022

Earnings Per Share [Text Block]

NOTE 6 - LOSS PER SHARE

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

	Year Ended December 31,
	2022			2021
Numerator:
Net loss attributable to common shareholders per common share: basic and diluted calculation	$	(25,737,634	)	$	(19,657,174	)

Denominator:
Weighted average common shares outstanding-basic		72,997,987			54,876,044
Effect of diluted stock options, warrants and preferred stock (1)		-			-
Weighted average common shares outstanding-diluted		72,997,987			54,876,044
Loss per common share-basic and diluted	$	(0.35	)	$	(0.36	)

(1) The following is a summary of the number of underlying shares outstanding at the end of the respective periods that have been excluded from the diluted calculations because the effect on loss per common share would have been anti-dilutive:

	Year Ended December 31,
	2022		2021
Options		981,060		1,062,871
RSUs		83,334		366,667
Warrants		36,328,731		31,699,885
Preferred stock: Series B		79,246		79,246

Note 7 - Income Taxes

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Text Block]

NOTE 7 – INCOME TAXES

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

The Company incurred zero income tax expense at December 31, 2022 due to current year losses, compared to an income tax benefit of $661,658 in our consolidated statement of net loss for the year ended December 31, 2021 related to the release of valuation allowance as a result of the zPREDICTA business combination. However, due to the cumulative operating losses, the Company determined that a 100% valuation allowance for the net deferred tax assets at December 31st is appropriate.

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

	Year Ended December 31,
	2022			2021
Statutory federal income tax benefit	$	5,404,903		$	4,266,955
State tax benefit, net of federal taxes		856,735			793,282
Foreign tax benefit		-			-
Foreign operations tax rate differential		-			-
State rate adjustment		(7,795,184	)		5,153
Nondeductible/nontaxable items		(7,709	)		(260,768	)
Goodwill impairment		(1,654,212	)		(605,420	)
NOL adjustments		(1,149,895	)		(612,588	)
Other		89,162			150,083
Valuation allowance increase		4,256,200			(3,075,039	)
Total income tax benefit	$	-		$	(661,658	)

Deferred taxes consist of the following:

	December 31, 2022			December 31, 2021
Deferred tax assets:
Noncurrent:
Inventory	$	-		$	-
Compensation accruals		150,168			58,829
Accruals and reserves		254,213			50,537
Deferred revenue		51,198			26,198
Charitable contribution carryover		1,766			1,095
Derivatives		3,192			27,859
Intangibles		1,827,736			700,876
Right of use asset		6,925			18,543
NSQO compensation		1,625,108			1,602,429
NOL and credits		77,042,831			82,814,111
Total deferred tax assets		80,963,137			85,300,477

Deferred tax liabilities:
Noncurrent:
Depreciation		(39,213	)		(120,353	)
Total deferred tax liabilities		(39,213	)		(120,353	)

Net deferred tax assets		80,923,924			85,180,124
Less: valuation allowance		(80,923,924	)		(85,180,124	)
Total	$	-		$	-

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

The Company believes it has experienced multiple ownership changes in prior years including in 2021 as defined by Section 382 of the Code. 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. As a result, the ability to utilize the Company’s NOLs is limited. In addition, the current NOL carryforwards might be further limited by future issuances of our common stock. The general limitation rules allow the Company to utilize its NOLs subject to an annual limitation that is determined by multiplying the federal long-term tax-exempt rate by the Company’s value immediately before the ownership change.

At December 31, 2022, the Company had $316,548,085 of gross NOLs to reduce future federal taxable income, the majority of which are expected to be available for use in 2023, subject to the Section 382 limitation described above. The federal NOL’s of $254,897,407 expire beginning in 2023 if unused and $60,829,929 will carryforward indefinitely. The Company also had $232,097,127 of gross NOLs to reduce future state taxable income at December 31, 2022. The state NOL’s will expire beginning in 2022 if unused. The Company's net deferred tax assets, which include the NOLs, are subject to a full valuation allowance. At December 31, 2022, the federal, and state valuation allowances were $66,733,005 and $14,190,055, respectively.

At December 31, 2021, the Company had $308,990,822 of gross NOLs to reduce future federal taxable income, the majority of which are expected to be available for use in 2022, subject to the Section 382 limitation described above. The federal NOL’s of $259,490,005 expire beginning in 2023 if unused and $49,500,817 will carryforward indefinitely. The Company also had $227,277,399 of gross NOLs to reduce future state taxable income at December 31, 2021. The state NOL’s will expire beginning in 2022 if unused. The Company's net deferred tax assets, which include the NOLs, are subject to a full valuation allowance. At December 31, 2021, the federal and state valuation allowances were $62,034,750 and $23,145,374 respectively.

The decrease in state valuation allowance from prior year is due to revaluation of state NOL’s from favorable future state tax rate changes to apply to taxable income in the years in which the NOL’s are expected to be utilized.

Tax years subsequent to 2002 remain open to examination by federal and state tax authorities due to unexpired net operating loss carryforwards.

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.

The Company recognizes interest and penalties on unrecognized tax benefits as well as interest received from favorable tax settlements within income tax expense. At December 31, 2022 and 2021, the Company recorded no accrued interest or penalties related to uncertain tax positions.

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

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Note 8 - Goodwill and Intangibles

12 Months Ended

Dec. 31, 2022

Intangible Assets Disclosure [Text Block]

NOTE 8 – Goodwill and Intangibles

Intangible Assets

Finite-lived intangible assets consist of patents and trademarks, licensing fees, developed technology, acquired software and customer relationships, and are amortized over their estimated useful life. Amortization expense was $414,706 and $374,328 in 2022 and 2021, respectively. Accumulated amortization is included in intangibles, net in the accompanying consolidated balance sheets. The Company reviews finite-lived identifiable intangible assets for impairment in accordance with ASC 360, Property, Plant and Equipment, whenever events or changes in circumstances indicate the carrying amount may not be recoverable. Events or changes in circumstances that indicate the carrying amount may not be recoverable include, but are not limited to, a significant change in the medical device marketplace and a significant adverse change in the business climate in which the Company operates.

As of December 31, 2022, there were $253,865 in net intangibles as compared to $3,962,118 in net intangibles as of December 31, 2021.

The components of intangible assets were as follows:

			December 31, 2022						December 31, 2021
	Gross Carrying Costs		Accumulated Amortization			Impairment			Net Carrying Amount		Gross Carrying Costs		Accumulated Amortization			Impairment			Net Carrying Amount
Patents & Trademarks	$	509,141	$	(255,276	)	$	-		$	253,865	$	453,314	$	(230,572	)	$	-		$	222,742
Developed Technology		3,500,000		(386,459	)		(3,113,541	)		-		6,382,000		(432,733	)		(2,485,725	)		3,463,542
Customer Relationships		200,000		(22,083	)		(177,917	)		-		645,000		(410,000	)		(37,083	)		197,917
Tradename		80,000		(22,083	)		(57,917	)		-		478,000		(29,344	)		(370,740	)		77,917
Total	$	4,289, 141	$	(685,901	)	$	(3,349,375	)	$	253,865	$	7,958,314	$	(1,102,649	)	$	(2,893,548	)	$	3,962,118

The following table outlines the estimated future amortization expense related to intangible assets held as of December 31, 2022:

Year ending December 31,	Expense
2023	$	25,774
2024		25,774
2025		25,774
2026		25,774
2027		25,774
Thereafter		124,995
Total	$	253,865

Impairment of Long-Lived Assets

The Company reviews long-lived assets, including property and equipment and intangible assets with estimable useful lives, for impairment whenever events or changes in circumstances indicate that the carrying amount of such an asset may not be recoverable.

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

The Company prepared an undiscounted cash flow as of December 31, 2022 to evaluate long-lived assets based on a triggering event per ASC 360 primarily due to the declines in projected future cash flows. The Company concluded that the undiscounted cash flows did not support the carrying values of its asset groups as of December 31, 2022. The Company determined the value of the zPREDICTA intangibles were fully impaired as of December 31, 2022 and recognized and impairment loss of $3,349,375 for its long-lived intangible assets. The Company also concluded there was an impairment of its other finite lived tangible assets as of December 31, 2022 based on the fair value of the assets based on the in-exchange premise of value. The Company recorded an impairment loss of $185,469 in the fourth quarter of 2022 related to these assets in its Soluble and Corporate operating segment.

The Company prepared an undiscounted cash flow as of December 31, 2021 to evaluate long-lived assets based on a triggering event per ASC 360. The Company concluded that the undiscounted cash flows did not support the carrying values of its Helomics asset group at December 31, 2021. The Company determined the value of the intangibles and the software license acquired were fully impaired as of December 31, 2021 and recognized and impairment loss of $2,893,548 for its long-lived intangible assets and $1,249,727 for the acquired software. The Company concluded there was no impairment of its other finite lived tangible assets as of December 31, 2021.

Goodwill

In accordance with ASC 350, Intangibles – Goodwill and Other, goodwill is calculated as the difference between the acquisition date fair value of the consideration transferred and the fair value of net assets acquired. Goodwill is an asset representing the future economic benefits arising from other assets acquired in a business combination. Goodwill is an indefinite-lived asset and is not amortized. Goodwill is tested for impairment annually at the reporting unit level, or whenever events or circumstances present an indication of impairment.

In the Helomics acquisition, the Company recorded goodwill of $23,790,290. The goodwill was recorded to the Helomics segment which represents a single reporting unit. As a part of the annual impairment testing as of December 31, 2019, the Company had the option to assess qualitative factors to determine if it was more likely than not that the carrying value of a reporting unit exceeded its estimated fair value. The Company believed a qualitative testing approach was not appropriate and, therefore, proceeded to the quantitative testing. When performing quantitative testing, the Company first estimated the fair value of the Helomics reporting unit using discounted cash flows. To determine fair values, the Company was required to make assumptions about a wide variety of internal and external factors. Significant assumptions used in the impairment analysis included financial projections of free cash flow (including significant assumptions about operations including the rate of future revenue growth, capital requirements, and income taxes), long-term growth rates for determining terminal value, and discount rates for the Helomics reporting unit. Comparative market multiples were also used to corroborate the results of the discounted cash flow test. These assumptions required significant judgment and actual results may differ from assumed and estimated amounts.

During the third quarter of 2021, the Company concluded that potential impairment indicators were present and that an impairment assessment was warranted for goodwill. In testing goodwill for impairment as of September 30, 2021, the Company performed a quantitative impairment test, including computing the fair value of the Helomics reporting unit and comparing that value to its carrying value. Based upon the Company’s quantitative goodwill impairment test, the Company concluded that goodwill was fully impaired as of September 30, 2021.

The quantitative review as of September 30, 2021 resulted in $2,813,792 of impairment expense related to goodwill. As of September 30, 2021, the cumulative impairment recorded was $23,790,290.

When evaluating the fair value of Helomics reporting unit the Company used a discounted cash flow model and market comparisons. Key assumptions used to determine the estimated fair value included: (a) expected cash flow for the 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); (b) an estimated terminal value using a terminal year growth rate of 4.0% determined based on the growth prospects of the reporting unit; and (c) a discount rate of 15% based on management’s best estimate of the after-tax weighted average cost of capital. The Company further used a probability weighting of various forecasts to address forecast risk.

Goodwill of $7,231,093 was recognized in the zPREDICTA acquisition and represents the excess of the consideration transferred over the fair values of assets acquired and liabilities assumed and represents the future economic benefits and synergies arising from the transaction. None of the goodwill will be deductible for income tax purposes. See Note 2 – zPREDICTA acquisition.

During the second quarter of 2022, the Company concluded that potential impairment indicators were present and that an impairment assessment was warranted for goodwill. In testing goodwill for impairment as of June 30, 2022, the Company performed a quantitative impairment test, including computing the fair value of the zPREDICTA reporting unit and comparing that value to its carrying value. Based upon the Company’s quantitative goodwill impairment test, the Company concluded that goodwill was fully impaired as of June 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 following tables present changes in the carrying value of goodwill our consolidated balance sheet:

Goodwill balance at December 31, 2020	$	2,813,792
Impairment		(2,813,792	)
Acquisition of zPREDICTA		6,857,790
Goodwill balance at December 31, 2021	$	6,857,790
Adjustment to fair value		373,303
Impairment		(7,231,093	)
Goodwill balance at December 31, 2022	$	-

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

Note 9 - Leases

12 Months Ended

Dec. 31, 2022

Lessee, Operating Leases [Text Block]

NOTE 9 – LEASES

The Company’s corporate offices are located in Eagan, Minnesota. The lease as amended has a three-year term ended January 31, 2021. The Company leases 5,773 square feet at this location, of which 2,945 square feet is used for office space and 2,828 is used for manufacturing. The lease is month-to-month tenancy.

The offices of our Helomics subsidiary are located in Pittsburgh, Pennsylvania. We lease 20,835 square feet at this location, of which approximately 4,418 square feet are used for office space and 16,417 square feet is used for laboratory operations. We have two leases, with the primary lease as amended, having a two-year term ending February 28, 2023 and the second lease term ending December 31, 2022. We entered into two new leases effective March 1, 2023 which each having an approximate five-year term ending February 28, 2028.

zPREDICTA’s offices were located in San Jose, California. The Company leased approximately 1,236 square feet at this location. The lease was month-to-month tenancy and the Company ended the lease as of January 31, 2023.

Soluble Biotech’s offices are located in Birmingham, Alabama. The Company leases approximately 5,274 square feet at this location. The lease is effective through August 25, 2025.

TumorGenesis’s offices were located in Salem, Massachusetts. The Company leased approximately 1,450 square feet at this location. The Company terminated the lease in September 2022.

Lease expense under operating lease arrangements was $746,590 and $595,669 for 2022 and 2021, respectively.

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

	December 31, 2022			December 31, 2021
Weighted average remaining lease term – operating leases in years		1.72			1.69
Weighted average discount rate – operating leases		8	%		8	%

The Company’s operating lease obligation as of December 31, 2022 which includes expected lease extensions that are reasonably certain of renewal, are as follows:

2023	$	127,986
2024		71,420
2025		48,552
Total lease payments		247,958
Less interest		67,639
Present value of lease liabilities	$	180,319

Note 10 - Property, Plant and Equipment

12 Months Ended

Dec. 31, 2022

Property, Plant and Equipment Disclosure [Text Block]

NOTE 10 – Property, Plant and Equipment

Fixed Assets

The Company’s fixed assets consist of the following:

	December 31, 2022		December 31, 2021
Computers, software and office equipment	$	463,292	$	517,488
Laboratory equipment		3,559,362		3,456,091
Leasehold improvements		535,527		428,596
Manufacturing tooling		121,120		121,120
Demo equipment		31,554		56,614
Total		4,710,855		4,579,909
Less: Accumulated depreciation		2,877,600		2,068,338
Total fixed assets, net	$	1,833,255	$	2,511,571

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

The Company prepared an undiscounted cash flow as of December 31, 2022 to evaluate long-lived assets based on a triggering event per ASC 360 and recognized an impairment loss of $3,349,375 on those intangibles. The Company also concluded there was an impairment of its other finite lived tangible assets as of December 31, 2022 and recognized an impairment of $185,469 during the fourth quarter of 2022. See Note 8 – Goodwill and Intangibles.

The Company prepared an undiscounted cash flow as of December 31, 2021 to evaluate long-lived assets based on a triggering event per ASC 360 and recognized and impairment loss of $2,893,548 for its long-lived intangible assets and $1,249,727 for the acquired software. The Company concluded there was no impairment of its other finite lived tangible assets as of December 31, 2021. See Note 8 – Goodwill and Intangibles.

Depreciation expense was $898,369 and $965,973 in 2022 and 2021, respectively.

Note 11 - Segments

12 Months Ended

Dec. 31, 2022

Segment Reporting Disclosure [Text Block]

NOTE 11 – SEGMENTS

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

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

The table below summarizes the Company’s segment reporting as of and for years ended December 31, 2022 and 2021.

							Year Ended December 31, 2022
	Skyline			Helomics			Soluble			zPREDICTA			Corporate			Total
Revenue	$	1,063,493		$	6,397		$	82,301		$	352,379		$	889		$	1,505,459
Depreciation and Amortization		(28,481	)		(445,686	)		(378,708	)		(390,985	)		(69,215	)		(1,313,075	)
Impairment expense – goodwill		-			-			-			(7,231,093	)		-			(7,231,093	)
Impairment expense – intangibles		-			-			-			(3,349,375	)		-			(3,349,375	)
Impairment expense – Long-lived tangible assets		-			-			(115,775	)		-			(69,694	)		(185,469	)
Net loss	$	(417,774	)	$	(4,122,444	)	$	(1,817,283	)	$	(11,618,762	)	$	(7,761,371	)	$	(25,737,634	)

					December 31, 2022
	Skyline		Helomics		Soluble		zPREDICTA		Corporate		Total
Assets	$	946,394	$	931,721	$	1,353,434	$	123,507	$	22,379,588	$	25,734,644

							Year Ended December 31, 2021
	Skyline			Helomics			Soluble			zPREDICTA			Corporate			Total
Revenue	$	1,169,811		$	13,367		$	233,293		$	90		$	4,119		$	1,420,680
Depreciation and Amortization		(30,002	)		(886,642	)		(366,713	)		(40,625	)		(16,319	)		(1,340,301	)
Impairment expense – goodwill		-			(2,813,792	)		-			-			-			(2,813,792	)
Impairment expense – intangibles		-			(2,893,548	)		-			-			-			(2,893,548	)
Impairment expense – acquired software		-			(1,249,727	)		-			-			-			(1,249,727	)
Net loss	$	(520,822	)	$	(11,326,948	)	$	(1,251,564	)	$	531,446		$	(7,089,286	)	$	(19,657,174	)

					December 31, 2021
	Skyline		Helomics		Soluble		zPREDICTA		Corporate		Total
Assets	$	906,977	$	1,802,792	$	1,742,445	$	10,782,568	$	28,536,489	$	43,771,271

In each December 31, 2022 and 2021, substantially all the Company revenues were located or derived from operations in the United States. As of December 31, 2022, all of the Company’s long-lived assets were located within the United States.

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

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Note 12 - Retirement Savings Plans

12 Months Ended

Dec. 31, 2022

Retirement Benefits [Text Block]

NOTE 12 – RETIREMENT SAVINGS PLANS

The Company has a pre-tax salary reduction/profit-sharing plan under the provisions of Section 401(k) of the Internal Revenue Code, which covers employees meeting certain eligibility requirements. During 2022 and 2021, the Company matched 100% of the employee’s contribution up to 4.0% of their earnings. The employer contribution was $99,924 and $127,953 in 2022 and 2021, respectively. There were no discretionary contributions to the plan in 2022 and 2021.

The entire disclosure for retirement benefits.

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Note 13 - Subsequent Events

12 Months Ended

Dec. 31, 2022

Subsequent Events [Text Block]

NOTE 13 – SUBSEQUENT EVENTS

The Company’s Board of Directors declared a dividend of one one-thousandth of a share of newly designated Series F Preferred Stock, par value $0.01 per share, for each outstanding share of the Company’s common stock held of record as of 5:00 p.m. Eastern Time on March 27, 2023 (the “Preferred Stock”). The Preferred Stock will vote together with the outstanding shares of the Company’s common stock, as a single class, exclusively with respect to a reverse stock split, as well as any proposal to adjourn any meeting of stockholders called for the purpose of voting on the reverse stock split and will not be entitled to vote on any other matter, except to the extent required under the Delaware General Corporation Law. Subject to certain limitations, each outstanding share of Preferred Stock will have 1,000,000 votes per share (or 1,000 votes per one one-thousandth of a share of Preferred Stock).

All shares of Preferred Stock that are not present in person or by proxy at the meeting of stockholders held to vote on the reverse stock split as of immediately prior to the opening of the polls at such meeting will automatically be redeemed by the Company. Any outstanding shares of Preferred Stock that have not been so redeemed will be redeemed if such redemption is ordered by the Company’s Board of Directors or automatically upon the approval by the Company’s stockholders of an amendment to the Company’s certificate of incorporation effecting the reverse stock split at such meeting.

The Preferred Stock will be uncertificated, and no shares of Preferred Stock will be transferable by any holder thereof except in connection with a transfer by such holder of any shares of the Company’s common stock held by such holder. The Certificate of Designation of Preferred Stock dated March 16, 2023 contains the full rights, powers and preferences, and the qualifications, limitations and restrictions of the Preferred Stock.

Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2022

Accounting Policies [Abstract]

Basis of Accounting, Policy [Policy Text Block]

Nature of Operations and Continuance of Operations

The Company operate in four primary business areas: first, the application of artificial intelligence (“AI”) for optimized, high-confidence drug-response predictions within a large experimental space that enables a more informed selection of drug/tumor combinations to increase the probability of success during development.; second, creation and development of tumor-specific 3D cell culture models driving accurate prediction of clinical outcomes; third, contract services and research focused on solubility improvements, stability studies, and protein production, and; fourth, production of the United States Food and Drug Administration (“FDA”)-cleared STREAMWAY® System for automated, direct-to-drain medical fluid disposal and associated products.

The Company has four reportable segments: Helomics®, zPREDICTA®, SolubleTM and Skyline®. The Helomics segment includes contract services that include the application of AI, partnering projects and clinical testing. The zPREDICTA, Inc. (“zPREDICTA”) segment specializes in organ-specific disease models that provide 3D reconstruction of human tissues accurately representing each disease state and mimicking drug response enabling accurate testing of anticancer agents. The Soluble segment provides services using a self-contained, automated system that conducts high-throughput, self-interaction chromatography screens, using additives and excipients commonly included in protein formulations resulting in soluble and physically stable formulations for biologics. The Skyline segment consists of the STREAMWAY System product sales. Going forward, the Company has determined that it will focus its resources on applying AI to develop optimal cancer therapies, partnering with biopharma clients to prioritize drugs for development and identify biomarker-informed indications enabling a more informed selection of drug/tumor combinations to increase the probability of success during drug development. As a result of this focused approach, the Company has consolidated its brand under Predictive Oncology name. Going forward, the Company will operate under the Predictive Oncology tradename with laboratory operations in Pittsburgh, Pennsylvania and Birmingham, Alabama.

Effect of Covid-19 Pandemic [Policy Text Block]

Impact of the Coronavirus Disease 2019

In response Coronavirus Disease 2019 (“COVID-19”), the Company continues to closely manage manufacturing and supply chain resources. The Company monitors its sites to protect the safety of its staff and employees. The Company continues to experience some disruption due to the global supply chain caused by COVID-19. As a result of COVID-19, the Company is also experiencing disruption due staffing shortages within the service and healthcare industries and negative impacts on the demand for our products and services. For example, some customers are managing inventory and capital more conservatively and our suppliers continue to ask for pre-delivery deposits. The Company is monitoring and taking actions to mitigate potential risks of these shortages and delays which may impact the Company’s ability to obtain new contracts, the fulfillment of product demand and to meet its contract obligations. The extent to which COVID-19 may impact the Company’s financial condition and results of operations remains uncertain and is dependent on numerous evolving factors, including the measures being taken by authorities to mitigate against the spread of COVID-19, the emergence of new variants and the effectiveness of vaccines and therapeutics. The continuation or re-implementation of these measures remains uncertain. 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. The impacts 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 this Annual Report on Form 10-K.

New Accounting Pronouncements, Policy [Policy Text Block]

Recently Adopted Accounting Standards

The Company considers the applicability and impact of all Accounting Standards Updates (“ASUs”) issued by the Financial Accounting Standards Board (the “FASB”). Recently issued ASUs not listed below either were assessed and determined to be not applicable or are currently expected to have 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 consolidated financial statements of the Company.

Use of Estimates, Policy [Policy Text Block]

Accounting Policies and Estimates

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

Cash and Cash Equivalents, Policy [Policy Text Block]

Cash and cash equivalents

The Company considers all highly liquid instruments with maturities when purchased of three months or less to be cash equivalents. The Company places its cash with high quality financial institutions and believes its risk of loss is limited to amounts in excess of that which is insured 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 current status of individual accounts.

Amounts recorded in accounts receivable on the consolidated balance sheets 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. The allowance for doubtful accounts balance was $0 as of both December 31, 2022 and 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 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 7 – Derivatives. When performing quantitative testing related to goodwill impairment analysis, the Company estimates the fair values of its reporting units using discounted cash flows. To determine fair values, the Company is required to make assumptions about a wide variety of internal and external factors. Significant assumptions used in the impairment analysis include financial projections of free cash flow (including significant assumptions about operations including the rate of future revenue growth, capital requirements, and income taxes), long-term growth rates for determining terminal value and discount rates. The majority of the inputs used in the discounted cash flow model are unobservable and thus are considered to be Level 3 inputs. See Note 8 – Goodwill and Intangibles.

The acquisition of zPREDICTA was accounted for as a business combination using the acquisition method of accounting. This method requires, among other things, that assets acquired and liabilities assumed be recognized at fair value as of the acquisition date. The fair value for the assets acquired and the liabilities assumed are based on information knowable and determined by management as of the acquisition date. The majority of the inputs used in the discounted cash flow model, the relief-from-royalty method under the income approach, the distributor method under the income approach and the multi-period excess earnings method under the income approach, each are unobservable and thus are considered to be Level 3 inputs. See Note 2 – zPREDICTA Acquisition.

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. 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 the useful life or the remaining lease term.

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

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, acquired software and customer relationships, and are amortized over their estimated useful life. Accumulated amortization is included in intangibles, net in the accompanying consolidated balance sheets.

The Company reviews finite-lived identifiable intangible assets for impairment in accordance with ASC 360, Property, Plant and Equipment, whenever events or changes in circumstances indicate the carrying amount may not be recoverable. Events or changes in circumstances that indicate the carrying amount may not be recoverable include, but are not limited to, a significant change in the medical device marketplace and a significant adverse change in the business climate in which the Company operates.

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 values of its reporting units using discounted cash flows. To determine fair values, the Company is required to make assumptions about a wide variety of internal and external factors. Significant assumptions used in the impairment analysis include financial projections of free cash flow (including significant assumptions about operations including the rate of future revenue growth, capital requirements, and income taxes), long-term growth rates for determining terminal value and discount rates. Comparative market multiples are used to corroborate the results of the discounted cash flow test. These assumptions require significant judgement. Pursuant to ASU 2017-04, Simplifying the Test for Goodwill Impairment, the single step is to determine the estimated fair value of the reporting unit and compare it to the carrying value of the reporting unit, including goodwill. To the extent the carrying amount of goodwill exceeds the implied goodwill, the difference is the amount of the goodwill impairment. The Company also 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 8 – 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 consolidated balance sheets. Financing leases are included within fixed assets with corresponding current liability within other current liabilities and noncurrent liability within other long-term liabilities on our consolidated balance sheets as financing leases are not significant.

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 balance sheet and are expensed as incurred.

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

Revenue 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 both the domestic and international revenue segments. The Company sells its medical device products directly to hospitals and other medical facilities using employed sales representatives and independent contractors. Purchase orders, which are governed by sales agreements in all cases, state the final terms for unit price, quantity, shipping and payment terms. The unit price is considered the observable stand-alone selling price for the arrangements. The Company sales agreement, and Terms and Conditions, is a dually executed contract providing explicit criteria supporting the sale of the STREAMWAY System. The Company considers the combination of a purchase order and acceptance of its Terms and Conditions to be a customer’s contract in all cases.

Product sales for medical devices consist of a single performance obligation that the Company satisfies at a point in time. The Company recognizes product revenue when the following events have occurred: (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 terms). As a result, the Company determined that the customer is able to direct the use of, and obtain substantially all of the benefits from, the products at the time the products are shipped. The Company may, at its discretion, negotiate different shipping terms with customers which may affect the timing of revenue recognition. The Company’s standard payment terms for its customers are generally 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 subsequent to the one-year anniversary date of the original STREAMWAY System invoice. The maintenance plan is considered a separate performance obligation from the product sale, is charged separately from the product sale, and is recognized over time (ratably over the one-year period) as maintenance services are provided. A time-elapsed output method is used to measure progress because the Company transfers control evenly by providing a stand-ready service. The Company has determined that this method provides a faithful depiction of the transfer of services to its customers.

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

Revenue from Clinical Testing

Clinic diagnostic testing is comprised of our Tumor Drug Response Testing (ChemoFx) and Genomic Profiling (BioSpeciFx) tests. The Tumor Drug Response Testing test determines how a patient’s tumor specimen reacts to a panel of various chemotherapy drugs, while the Genomic Profiling test evaluates the expression and/or status of a particular gene related to a patient’s tumor specimen. Revenues are recognized when control of the promised goods or services is transferred to customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. The estimated uncollectible amounts are generally considered implicit price concessions that are a reduction in revenue. Helomics’ payments terms vary by the agreements reached with insurance carriers and Medicare. The Company’s performance obligations are satisfied at one point in time when test reports are delivered.

For service revenues, the Company estimates the transaction price which is the amount of consideration it expects to be entitled to receive in exchange for providing services based on its historical collection experience using a portfolio approach as a practical expedient to account for patient contracts as collective groups rather than individually. The Company monitors its estimates of transaction price to depict conditions that exist at each reporting date. If the Company subsequently determines that it will collect more consideration than it originally estimated for a contract with a patient, it will account for the change as an increase to the estimate of the transaction price, provided that such downward adjustment does not result in a significant reversal of cumulative revenue recognized.

The Company recognizes revenue from these patients when contracts as defined in ASC 606, Revenue from Contracts with Customers are established at the amount of consideration to which it expects to be entitled or when the Company receives substantially all of the consideration subsequent to the performance obligations being satisfied. The Company’s standard payment term for hospital and patient direct bill is 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 deferred revenue 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 Soluble, 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. The Company has not experienced any material warranty claims.

Contract Balances

The Company records a receivable when it has an unconditional right to receive consideration after the performance obligations are satisfied. As of December 31, 2022 and 2021, accounts receivable totaled $331,196 and $354,196, respectively.

The Company’s contract liabilities related primarily to our zPREDICTA 3D services revenue and maintenance plans of our Skyline Medical operating segment. As of December 31, 2022 and 2021, contract liabilities were $602,073 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 fair value of each option and warrant grant is estimated on the grant date using the Black-Scholes option valuation model with the following assumptions:

	For the Year Ended December 31,
	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%	-	4.26%		0.93%	-	1.66%
Expected life (years)			10				10
	*Warrants*
Expected dividend yield			0.0%				0.0%
Expected stock price volatility			92.2%				84.8%
Risk-free interest rate		2.96%	-	2.97%		0.42%	-	0.69%
Expected life (years)	5/			5.5	5/			5.5

For performance-based awards, we generally recognize expense over the requisite service period unless there was a compelling reason to make it shorter and when performance-based conditions are considered probable to be satisfied. For market-based awards, we determine the grant-date fair value utilizing a Monte Carlo valuation model, which incorporates various assumptions including expected stock price volatility, expected term and risk-free interest rates.

Changes in the assumptions can materially affect the estimate of fair value of stock-based compensation and, consequently, the related expense recognizes that. The Company has been on the NASDAQ Capital Market since 2015 and have had a volatile stock including reverse stock splits. The assumptions used in calculating the fair value of stock-based payment awards represent the Company’s best estimates, which involve inherent uncertainties and the application of management's judgment. As a result, if factors change and different assumptions are used, equity-based consulting and interest expense could be materially different in the future.

Research and Development Expense, Policy [Policy Text Block]

Research and Development

Research and development costs are charged to operations as incurred. Research and development costs, included within operations expense in the accompanying consolidated statements of net loss were $320,320 and $315,850 for the years ended December 31, 2022 and 2021, respectively.

Other Expense Policy [Policy Text Block]

Other Expense

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

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.

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. Consequently, the limitation, if any, could result in the expiration of the Company’s loss carryforwards before they can be utilized. Based on prior equity transactions, the Company believes it has experienced multiple ownership changes in prior years including in 2021 as defined by Section 382 of the Code. 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. In addition, the current NOL carryforwards might be further limited by future issuances of our common stock.

Tax years subsequent to 2002 remain open to examination by federal and state tax authorities due to unexpired net operating loss carryforwards.

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

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. As of December 31, 2022, the Company did not have credit risk for cash amounts held in a single institution that are in excess of amounts issued by the Federal Deposit Insurance Corporation.

Risks and Uncertainties Policy [Policy Text Block]

Risks and Uncertainties

The Company is subject to risks common to companies in the medical device and biopharmaceutical industries, including, but not limited to, development by the Company or its competitors of new technological innovations, dependence on key personnel, protection of proprietary technology, and compliance with regulations of the Food and Drug Administration, Clinical Laboratory Improvement Amendments, and other governmental agencies.

The Company has evaluated all of its activities and concluded that no other subsequent events have occurred that would require recognition in the consolidated financial statements or disclosure in the notes to the consolidated financial statements, except as described above and in Note 13 – Subsequent Events.

Note 1 - Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 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 Year Ended December 31,
	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%	-	4.26%		0.93%	-	1.66%
Expected life (years)			10				10
	*Warrants*
Expected dividend yield			0.0%				0.0%
Expected stock price volatility			92.2%				84.8%
Risk-free interest rate		2.96%	-	2.97%		0.42%	-	0.69%
Expected life (years)	5/			5.5	5/			5.5

Note 2 - zPredicta Acquisition (Tables)

12 Months Ended

Dec. 31, 2022

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	)

Note 3 - Inventories (Tables)

12 Months Ended

Dec. 31, 2022

Schedule of Inventory, Current [Table Text Block]

	December 31, 2022		December 31, 2021

Finished goods	$	290,616	$	193,287
Raw materials		133,183		183,410
Work-In-Process		6,694		10,987
Total	$	430,493	$	387,684

Note 4 - Stockholders' Equity, Stock Options and Warrants (Tables)

12 Months Ended

Dec. 31, 2022

Sales of Stock [Table Text Block]

Offering Closing Date	Shares		Sale Price per Share*		Investor Warrants		Exercise Price per Share – investor Warrants		Placement Agent Warrants		Exercise Price per Share – Placement Agent Warrants		Gross Proceeds of Offering		Net Proceeds of Offering
January 12, 2021 (registered direct)		3,650,840	$	0.842		1,825,420	$	0.80		273,813	$	1.0525	$	3,074,007	$	2,731,767
January 21, 2021 (registered direct)		2,200,000	$	1.00		1,100,000	$	1.00		165,000	$	1.25	$	2,200,000	$	1,932,050
January 26, 2021 (registered direct)		3,414,970	$	1.20		1,707,485	$	1.20		256,123	$	1.50	$	4,097,964	$	3,668,687
February 16, 2021 (registered direct)		4,222,288	$	1.75		2,111,144	$	2.00		316,672	$	2.1875	$	7,389,004	$	6,679,989
February 23, 2021 (private placement)		9,043,766	$	1.95		4,521,883	$	2.00		678,282	$	2.4375	$	17,635,344	$	16,064,739
June 16, 2021 (registered direct)		15,520,911	$	1.375		15,520,911	$	1.25		1,164,068	$	1.71875	$	21,341,252	$	19,446,296
Total		38,057,775				26,786,843				2,853,958			$	55,737,571	$	50,523,528

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		31,970			0.42		21,062,714			0.70
Forfeited		(40,241	)		0.88		-			-
Expired		(73,540	)		10.42		(108,435	)		16.48
Cancelled		-			-		(16,325,433	)		1.51

Outstanding at December 31, 2022		981,060		$	4.58		36,328,731		$	1.13

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

Range of Exercise Prices		Shares		Weighted Average Remaining Life
Options:
$	0.26 –0.81		266,382		8.10
$	1.02 –1.25		50,795		8.82
$	1.25 –1.64		318,686		5.99
$	2.610 –7.90		208,040		6.49
$	10.10 –5,962.50		137,157		4.55
Total			981,060

Warrants:
$	0.70 –0.80		21,626,850		4.83
$	0.84 –1.72		10,271,436		1.68
$	1.80 –2.18		2,758,881		3.37
$	2.25 –10.00		1,555,778		2.51
$	10.71 –22.50		115,786		2.25
Total			36,328,731

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

Year	Shares		Price
2013		123	$	1.54	–		5,962.50
2014		84		1.54	–		3,468.75
2015		239		1.54	–		862.50
2016		6,641		1.54	–		42.50
2017		214,555		1.54	–		21.00
2018		57,868		1.54	–		13.50
2019		306,663		1.54	–		7.50
2020		297,669		0.73	–		3.48
2021		76,812		0.72	–		1.47
2022		20,406		0.26	–		0.7361
Total		981,060	$	0.40	–	$	5,962.50

Year	Shares		Price
2018		196,946	$	8.36	–		13.13
2019		1,690,286		0.85	–		11.80
2020		1,311,731		0.85	–		2.99
2021		12,067,054		0.80	–		2.44
2022		21,062,714		0.70	–		0.75
Total		36,328,731	$	0.70	–	$	13.13

Note 5 - Derivatives (Tables)

12 Months Ended

Dec. 31, 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		(164,902	)
Derivative liability balance at December 31, 2021	$	129,480
Gain recognized to revalue derivative instrument at fair value		(115,647	)
Derivative liability balance at December 31, 2022	$	13,833

Note 6 - Loss Per Share (Tables)

12 Months Ended

Dec. 31, 2022

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

	Year Ended December 31,
	2022			2021
Numerator:
Net loss attributable to common shareholders per common share: basic and diluted calculation	$	(25,737,634	)	$	(19,657,174	)

Denominator:
Weighted average common shares outstanding-basic		72,997,987			54,876,044
Effect of diluted stock options, warrants and preferred stock (1)		-			-
Weighted average common shares outstanding-diluted		72,997,987			54,876,044
Loss per common share-basic and diluted	$	(0.35	)	$	(0.36	)

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

	Year Ended December 31,
	2022		2021
Options		981,060		1,062,871
RSUs		83,334		366,667
Warrants		36,328,731		31,699,885
Preferred stock: Series B		79,246		79,246

Note 7 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

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

	Year Ended December 31,
	2022			2021
Statutory federal income tax benefit	$	5,404,903		$	4,266,955
State tax benefit, net of federal taxes		856,735			793,282
Foreign tax benefit		-			-
Foreign operations tax rate differential		-			-
State rate adjustment		(7,795,184	)		5,153
Nondeductible/nontaxable items		(7,709	)		(260,768	)
Goodwill impairment		(1,654,212	)		(605,420	)
NOL adjustments		(1,149,895	)		(612,588	)
Other		89,162			150,083
Valuation allowance increase		4,256,200			(3,075,039	)
Total income tax benefit	$	-		$	(661,658	)

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

	December 31, 2022			December 31, 2021
Deferred tax assets:
Noncurrent:
Inventory	$	-		$	-
Compensation accruals		150,168			58,829
Accruals and reserves		254,213			50,537
Deferred revenue		51,198			26,198
Charitable contribution carryover		1,766			1,095
Derivatives		3,192			27,859
Intangibles		1,827,736			700,876
Right of use asset		6,925			18,543
NSQO compensation		1,625,108			1,602,429
NOL and credits		77,042,831			82,814,111
Total deferred tax assets		80,963,137			85,300,477

Deferred tax liabilities:
Noncurrent:
Depreciation		(39,213	)		(120,353	)
Total deferred tax liabilities		(39,213	)		(120,353	)

Net deferred tax assets		80,923,924			85,180,124
Less: valuation allowance		(80,923,924	)		(85,180,124	)
Total	$	-		$	-

Note 8 - Goodwill and Intangibles (Tables)

12 Months Ended

Dec. 31, 2022

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

			December 31, 2022						December 31, 2021
	Gross Carrying Costs		Accumulated Amortization			Impairment			Net Carrying Amount		Gross Carrying Costs		Accumulated Amortization			Impairment			Net Carrying Amount
Patents & Trademarks	$	509,141	$	(255,276	)	$	-		$	253,865	$	453,314	$	(230,572	)	$	-		$	222,742
Developed Technology		3,500,000		(386,459	)		(3,113,541	)		-		6,382,000		(432,733	)		(2,485,725	)		3,463,542
Customer Relationships		200,000		(22,083	)		(177,917	)		-		645,000		(410,000	)		(37,083	)		197,917
Tradename		80,000		(22,083	)		(57,917	)		-		478,000		(29,344	)		(370,740	)		77,917
Total	$	4,289, 141	$	(685,901	)	$	(3,349,375	)	$	253,865	$	7,958,314	$	(1,102,649	)	$	(2,893,548	)	$	3,962,118

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

Year ending December 31,	Expense
2023	$	25,774
2024		25,774
2025		25,774
2026		25,774
2027		25,774
Thereafter		124,995
Total	$	253,865

Schedule of Goodwill [Table Text Block]

Goodwill balance at December 31, 2020	$	2,813,792
Impairment		(2,813,792	)
Acquisition of zPREDICTA		6,857,790
Goodwill balance at December 31, 2021	$	6,857,790
Adjustment to fair value		373,303
Impairment		(7,231,093	)
Goodwill balance at December 31, 2022	$	-

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

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Note 9 - Leases (Tables)

12 Months Ended

Dec. 31, 2022

Lease, Cost [Table Text Block]

	December 31, 2022			December 31, 2021
Weighted average remaining lease term – operating leases in years		1.72			1.69
Weighted average discount rate – operating leases		8	%		8	%

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

2023	$	127,986
2024		71,420
2025		48,552
Total lease payments		247,958
Less interest		67,639
Present value of lease liabilities	$	180,319

Note 10 - Property, Plant and Equipment (Tables)

12 Months Ended

Dec. 31, 2022

Property, Plant and Equipment [Table Text Block]

	December 31, 2022		December 31, 2021
Computers, software and office equipment	$	463,292	$	517,488
Laboratory equipment		3,559,362		3,456,091
Leasehold improvements		535,527		428,596
Manufacturing tooling		121,120		121,120
Demo equipment		31,554		56,614
Total		4,710,855		4,579,909
Less: Accumulated depreciation		2,877,600		2,068,338
Total fixed assets, net	$	1,833,255	$	2,511,571

Note 11 - Segments (Tables)

12 Months Ended

Dec. 31, 2022

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

							Year Ended December 31, 2022
	Skyline			Helomics			Soluble			zPREDICTA			Corporate			Total
Revenue	$	1,063,493		$	6,397		$	82,301		$	352,379		$	889		$	1,505,459
Depreciation and Amortization		(28,481	)		(445,686	)		(378,708	)		(390,985	)		(69,215	)		(1,313,075	)
Impairment expense – goodwill		-			-			-			(7,231,093	)		-			(7,231,093	)
Impairment expense – intangibles		-			-			-			(3,349,375	)		-			(3,349,375	)
Impairment expense – Long-lived tangible assets		-			-			(115,775	)		-			(69,694	)		(185,469	)
Net loss	$	(417,774	)	$	(4,122,444	)	$	(1,817,283	)	$	(11,618,762	)	$	(7,761,371	)	$	(25,737,634	)

					December 31, 2022
	Skyline		Helomics		Soluble		zPREDICTA		Corporate		Total
Assets	$	946,394	$	931,721	$	1,353,434	$	123,507	$	22,379,588	$	25,734,644

							Year Ended December 31, 2021
	Skyline			Helomics			Soluble			zPREDICTA			Corporate			Total
Revenue	$	1,169,811		$	13,367		$	233,293		$	90		$	4,119		$	1,420,680
Depreciation and Amortization		(30,002	)		(886,642	)		(366,713	)		(40,625	)		(16,319	)		(1,340,301	)
Impairment expense – goodwill		-			(2,813,792	)		-			-			-			(2,813,792	)
Impairment expense – intangibles		-			(2,893,548	)		-			-			-			(2,893,548	)
Impairment expense – acquired software		-			(1,249,727	)		-			-			-			(1,249,727	)
Net loss	$	(520,822	)	$	(11,326,948	)	$	(1,251,564	)	$	531,446		$	(7,089,286	)	$	(19,657,174	)

					December 31, 2021
	Skyline		Helomics		Soluble		zPREDICTA		Corporate		Total
Assets	$	906,977	$	1,802,792	$	1,742,445	$	10,782,568	$	28,536,489	$	43,771,271

Note 1 - Summary of Significant Accounting Policies (Details Textual)	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Number of Reportable Segments	4
Accounts Receivable, Allowance for Credit Loss, Current	$ 0	$ 0
Accounts Receivable, after Allowance for Credit Loss, Total	331,196	354,196
Contract with Customer, Liability, Total	602,073	186,951
Research and Development Expense, Total	$ 320,320	$ 315,850

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

12 Months Ended

Dec. 31, 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)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 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	0.848
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	4.26%	1.66%
Maximum [Member] \| Measurement Input, Risk Free Interest Rate [Member]
Warrants and Rights Outstanding, Measurement Input	0.0297	0.0069
Maximum [Member] \| Measurement Input, Expected Term [Member]
Warrants and Rights Outstanding, Measurement Input	5.5	5.5

Note 2 - zPredicta Acquisition (Details Textual) - USD ($)			3 Months Ended	9 Months Ended	12 Months Ended
	Jun. 30, 2022	Nov. 24, 2021	Jun. 30, 2022	Sep. 30, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Goodwill, Purchase Accounting Adjustments					$ 373,303	$ 0
Goodwill, Ending Balance					0	6,857,790	$ 2,813,792
Impairment of Intangible Assets (Excluding Goodwill), Total					3,349,375	2,893,548
Goodwill, Impairment Loss	$ 7,231,093			$ 2,813,792	7,231,093	2,813,792
zPREDICTA [Member]
Payments to Acquire Businesses, Gross		$ 10,015,941
Business Combination, Acquisition Related Costs						$ 895,297
Contract with Customer, Liability, Increase (Decrease) for Contract Acquired in Business Combination		373,303	$ 373,303
Goodwill, Purchase Accounting Adjustments			$ 373,303
Goodwill, Ending Balance		7,231,093
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles		3,780,000
Goodwill, Impairment Loss					$ 7,231,093
zPREDICTA [Member] \| Trade Names [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles		80,000
Finite-Lived Intangible Asset, Useful Life (Year)						4 years
zPREDICTA [Member] \| Developed Technology [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles		3,500,000
Finite-Lived Intangible Asset, Useful Life (Year)					10 years	10 years
zPREDICTA [Member] \| Customer Relationships [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles		$ 200,000
Finite-Lived Intangible Asset, Useful Life (Year)						10 years

Note 2 - zPredicta Acquisition - Fair Value of Assets Acquired and Liabilities Assumed (Details) - USD ($)	Nov. 24, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Goodwill, Ending Balance		$ 0	$ 6,857,790	$ 2,813,792
zPREDICTA [Member]
Payments to Acquire Businesses, Gross	$ 10,015,941
Cash	425,727
Accounts receivable	76,549
Prepaid expenses	25,733
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles	3,780,000
Accrued expenses	(408,825)
Deferred tax liability	(661,658)
Contract liabilities	(452,678)
Goodwill, Ending Balance	$ 7,231,093

Note 2 - zPredicta Acquisition - 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 3 - Inventories - Schedule of Inventory (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Finished goods	$ 290,616	$ 193,287
Raw materials	133,183	183,410
Work-In-Process	6,694	10,987
Total	$ 430,493	$ 387,684

Note 4 - Stockholders' Equity, Stock Options and Warrants (Details Textual) - USD ($)				2 Months Ended	9 Months Ended		12 Months Ended
	Dec. 01, 2022	May 16, 2022	Oct. 24, 2019	Feb. 28, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2022	Dec. 31, 2021	May 15, 2022	Aug. 17, 2021	Jun. 30, 2021	Dec. 31, 2020
Common Stock, Shares Authorized (in shares)							200,000,000	200,000,000		200,000,000
Common Stock, Par or Stated Value Per Share (in dollars per share)							$ 0.01	$ 0.01		$ 0.01
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)							$ 1.13	$ 1.66				$ 1.99
Sale of Stock, Agent Placement Fee, Percent of Gross Proceeds				7.50%
Sale of Stock, Management Fee, Percent of Gross Proceeds				1.00%
Proceeds from Warrant Exercises							$ 0	$ 4,513,871
Stock Issued During Period, Value, New Issues							$ 6,507,050
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Exercisable, Number (in shares)							953,635	949,615
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Outstanding, Weighted Average Exercise Price (in dollars per share)							$ 4.69	$ 5.27
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Outstanding, Weighted Average Remaining Contractual Term (Year)							6 years 6 months 14 days	8 years 1 month 20 days
Class of Warrant or Right Number of Warrants Vested and Exercisable (in shares)							36,328,731	31,699,885
Share-Based Payment Arrangement, Expense							$ 108,596	$ 146,714
Share-Based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount							$ 16,045
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Month)							23 months
Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)							450,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)							333,333	33,333
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Outstanding, Number, Ending Balance (in shares)							83,334
Stock Incentive Plan 2012 [Member]
Common Stock, Capital Shares Reserved for Future Issuance (in shares)	5,750,000									3,250,000	1,500,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Additional Shares Authorized (in shares)	3,250,000
Minimum [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)							$ 0.70
Maximum [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)							$ 13.13
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%		7.50%
Class of Warrant or Right, Exercise Price of Warrants or Rights, Percent of Stock Price		125.00%		125.00%
Investor Warrants [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)								$ 0.86
Stock Issued During Period, Shares, Warrant Exercises (in shares)								5,269,059
Proceeds from Warrant Exercises								$ 4,513,871
Warrant [Member]
Share-Based Payment Arrangement, Expense							$ 108,596	146,714
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
Registered Direct Offerings [Member]
Number of Warrants Issued to Each Investor, Per Two Shares of Stock Purchased (in shares)				1
Stock Issued During Period, Value, New Issues								15,012,492
Registered Direct Offerings [Member] \| Placement Agent Warrants [Member]
Warrants and Rights Outstanding, Term (Year)				5 years
Registered Direct Offerings [Member] \| Investor Warrants [Member]
Warrants and Rights Outstanding, Term (Year)				5 years 6 months
Private Placement [Member]
Number of Warrants Issued to Each Investor, Per Two Shares of Stock Purchased (in shares)				1
Stock Issued During Period, Value, New Issues								16,064,739
Private Placement [Member] \| Placement Agent Warrants [Member]
Warrants and Rights Outstanding, Term (Year)				5 years 6 months
June 2021 Offering [Member] \| Placement Agent Warrants [Member]
Warrants and Rights Outstanding, Term (Year)				3 years
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								$ 9,113,829

Note 4 - Stockholders' Equity, Stock Options and Warrants - Stock Offerings (Details) - USD ($)

12 Months Ended

Dec. 31, 2022

Dec. 31, 2021

May 16, 2022

Dec. 31, 2020

Warrants issued, exercise price (in dollars per share)

21,062,714

29,640,801

$ 1.13

$ 1.66

$ 1.99

Investor Warrants [Member]

Warrants issued, exercise price (in dollars per share)

$ 0.86

Placement Agent Warrants [Member]

Warrants issued, exercise price (in dollars per share)

$ 0.75

January 12, 2021 Registered Direct Offering [Member]

Shares issued, price per share (in dollars per share)

3,650,840

^[1]

$ 0.842

$ 3,074,007

January 12, 2021 Registered Direct Offering [Member] | Investor Warrants [Member]

$ 2,731,767

Warrants issued, exercise price (in dollars per share)

1,825,420

$ 0.80

January 12, 2021 Registered Direct Offering [Member] | Placement Agent Warrants [Member]

Warrants issued, exercise price (in dollars per share)

273,813

$ 1.0525

January 21, 2021 Registered Direct Offering [Member]

Shares issued, price per share (in dollars per share)

2,200,000

^[1]

$ 1.00

$ 2,200,000

January 21, 2021 Registered Direct Offering [Member] | Investor Warrants [Member]

$ 1,932,050

Warrants issued, exercise price (in dollars per share)

1,100,000

$ 1.00

January 21, 2021 Registered Direct Offering [Member] | Placement Agent Warrants [Member]

Warrants issued, exercise price (in dollars per share)

165,000

$ 1.25

January 26, 2021 Registered Direct Offering [Member]

Shares issued, price per share (in dollars per share)

3,414,970

^[1]

$ 1.20

$ 4,097,964

January 26, 2021 Registered Direct Offering [Member] | Investor Warrants [Member]

$ 3,668,687

Warrants issued, exercise price (in dollars per share)

1,707,485

$ 1.20

January 26, 2021 Registered Direct Offering [Member] | Placement Agent Warrants [Member]

Warrants issued, exercise price (in dollars per share)

256,123

$ 1.50

February 16, 2021 Registered Direct Offering [Member]

Shares issued, price per share (in dollars per share)

4,222,288

^[1]

$ 1.75

$ 7,389,004

February 16, 2021 Registered Direct Offering [Member] | Investor Warrants [Member]

$ 6,679,989

Warrants issued, exercise price (in dollars per share)

2,111,144

$ 2.00

February 16, 2021 Registered Direct Offering [Member] | Placement Agent Warrants [Member]

Warrants issued, exercise price (in dollars per share)

316,672

$ 2.1875

Febuary 23, 2021 Private Placement [Member]

Shares issued, price per share (in dollars per share)

9,043,766

^[1]

$ 1.95

$ 17,635,344

Febuary 23, 2021 Private Placement [Member] | Investor Warrants [Member]

$ 16,064,739

Warrants issued, exercise price (in dollars per share)

4,521,883

$ 2.00

Febuary 23, 2021 Private Placement [Member] | Placement Agent Warrants [Member]

Warrants issued, exercise price (in dollars per share)

678,282

$ 2.4375

June 16, 2021 Registered Direct Offering [Member]

Shares issued, price per share (in dollars per share)

15,520,911

^[1]

$ 1.375

$ 21,341,252

June 16, 2021 Registered Direct Offering [Member] | Investor Warrants [Member]

$ 19,446,296

Warrants issued, exercise price (in dollars per share)

15,520,911

$ 1.25

June 16, 2021 Registered Direct Offering [Member] | Placement Agent Warrants [Member]

Warrants issued, exercise price (in dollars per share)

1,164,068

$ 1.71875

Total Issuances [Member]

38,057,775

$ 55,737,571

Total Issuances [Member] | Investor Warrants [Member]

$ 50,523,528

Total Issuances [Member] | Placement Agent Warrants [Member]

26,786,843

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

2,853,958

[1]	Sale price includes one share and a warrant to purchase one-half share (or one whole share in the case of the June 16, 2021 offering).

Note 4 - Stockholders' Equity, Stock Options and Warrants - Summary of Transactions for Stock Options and Warrants (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Warrants, outstanding (in shares)	31,699,885	7,353,376
Warrants, average exercise price (in dollars per share)	$ 1.66	$ 1.99
Warrants, issued (in shares)	21,062,714	29,640,801
Issued, average exercise price, warrants (in dollars per share)	$ 0.70	$ 1.44
Warrants,forfeited (in shares)	0	0
Warrants,expired (in shares)	(108,435)	(25,233)
Expired, average exercise price, warrants (in dollars per share)	$ 16.48	$ 10.00
Warrants,exercised (in shares)		(5,269,059)
Exercised, average exercise price, warrants (in dollars per share)		$ 0.86
Warrants,cancelled (in shares)	(16,325,433)
Cancelled, average exercise price, warrants (in dollars per share)	$ 1.51
Number of Shares Outstanding (in shares)	981,060
Warrants, outstanding (in shares)	36,328,731	31,699,885
Warrants, average exercise price, warrants (in dollars per share)	$ 1.13	$ 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)	31,970	147,230
Average Exercise Price Issued (in dollars per share)	$ 0.42	$ 1.06
Number of Shares Forfeited (in shares)	(40,241)	(92,593)
Average Exercise Price Forfeited (in dollars per share)	$ 0.88	$ 8.64
Number of Shares Expired (in shares)	(73,540)	0
Average Exercise Price Expired (in dollars per share)	$ 10.42	$ 0
Number of Shares Exercised (in shares)		(5,313)
Average Exercise Price Exercised (in dollars per share)		$ 0.74
Number of Shares Cancelled (in shares)	0
Average Exercise Price Cancelled (in dollars per share)	$ 0
Number of Shares Outstanding (in shares)	981,060	1,062,871
Average Exercise Price Outstanding (in dollars per share)	$ 4.58	$ 4.83

Note 4 - Stockholders' Equity, Stock Options and Warrants - Summary of Status of Options and Warrants Outstanding (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Shares, options (in shares)	981,060
Warrants issued, exercise price (in dollars per share)	$ 1.13	$ 1.66	$ 1.99
Shares, warrants (in shares)	36,328,731	31,699,885	7,353,376
Minimum [Member]
Warrants issued, exercise price (in dollars per share)	$ 0.70
Maximum [Member]
Warrants issued, exercise price (in dollars per share)	13.13
Stock Options One [Member]
Options, lower limit (in dollars per share)	0.26
Options, upper limit (in dollars per share)	$ 0.81
Shares, options (in shares)	266,382
Weighted average remaining life, options (Year)	8 years 1 month 6 days
Stock Options Two [Member]
Options, lower limit (in dollars per share)	$ 1.02
Options, upper limit (in dollars per share)	$ 1.25
Shares, options (in shares)	50,795
Weighted average remaining life, options (Year)	8 years 9 months 25 days
Stock Options Three [Member]
Options, lower limit (in dollars per share)	$ 1.25
Options, upper limit (in dollars per share)	$ 1.64
Shares, options (in shares)	318,686
Weighted average remaining life, options (Year)	5 years 11 months 26 days
Stock Options Four [Member]
Options, lower limit (in dollars per share)	$ 2.610
Options, upper limit (in dollars per share)	$ 7.90
Shares, options (in shares)	208,040
Weighted average remaining life, options (Year)	6 years 5 months 26 days
Stock Options Five [Member]
Options, lower limit (in dollars per share)	$ 10.10
Options, upper limit (in dollars per share)	$ 5,926.50
Shares, options (in shares)	137,157
Weighted average remaining life, options (Year)	4 years 6 months 18 days
Warrant One [Member]
Shares, warrants (in shares)	21,626,850
Weighted average remaining life, warrants (Year)	4 years 9 months 29 days
Warrant One [Member] \| Minimum [Member]
Warrants issued, exercise price (in dollars per share)	$ 0.70
Warrant One [Member] \| Maximum [Member]
Warrants issued, exercise price (in dollars per share)	$ 0.80
Warrant Two [Member]
Shares, warrants (in shares)	10,271,436
Weighted average remaining life, warrants (Year)	1 year 8 months 4 days
Warrant Two [Member] \| Minimum [Member]
Warrants issued, exercise price (in dollars per share)	$ 0.84
Warrant Two [Member] \| Maximum [Member]
Warrants issued, exercise price (in dollars per share)	$ 1.72
Warrant Three [Member]
Shares, warrants (in shares)	2,758,881
Weighted average remaining life, warrants (Year)	3 years 4 months 13 days
Warrant Three [Member] \| Minimum [Member]
Warrants issued, exercise price (in dollars per share)	$ 1.80
Warrant Three [Member] \| Maximum [Member]
Warrants issued, exercise price (in dollars per share)	$ 2.18
Warrant Four [Member]
Shares, warrants (in shares)	1,555,778
Weighted average remaining life, warrants (Year)	2 years 6 months 3 days
Warrant Four [Member] \| Minimum [Member]
Warrants issued, exercise price (in dollars per share)	$ 2.25
Warrant Four [Member] \| Maximum [Member]
Warrants issued, exercise price (in dollars per share)	$ 10.00
Warrant Five [Member]
Shares, warrants (in shares)	115,786
Weighted average remaining life, warrants (Year)	2 years 3 months
Warrant Five [Member] \| Minimum [Member]
Warrants issued, exercise price (in dollars per share)	$ 10.71
Warrant Five [Member] \| Maximum [Member]
Warrants issued, exercise price (in dollars per share)	$ 22.50

Note 4 - Stockholders' Equity, Stock Options and Warrants - Schedule of Listing of Stock Options and Warrants (Details) - $ / shares	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Shares, options (in shares)	981,060
Shares, warrants (in shares)	36,328,731	31,699,885	7,353,376
Warrants issued, exercise price (in dollars per share)	$ 1.13	$ 1.66	$ 1.99
Stock Options 2022 [Member]
Shares, options (in shares)	20,406
Minimum [Member]
Price, options (in dollars per share)	$ 0.40
Warrants issued, exercise price (in dollars per share)	0.70
Minimum [Member] \| Stock Options 2022 [Member]
Price, options (in dollars per share)	0.26
Maximum [Member]
Price, options (in dollars per share)	5,962.50
Warrants issued, exercise price (in dollars per share)	13.13
Maximum [Member] \| Stock Options 2022 [Member]
Price, options (in dollars per share)	$ 0.7361
Warrants 2018 [Member]
Shares, warrants (in shares)	196,946
Warrants 2018 [Member] \| Minimum [Member]
Warrants issued, exercise price (in dollars per share)	$ 8.36
Warrants 2018 [Member] \| Maximum [Member]
Warrants issued, exercise price (in dollars per share)	$ 13.13
Warrants 2019 [Member]
Shares, warrants (in shares)	1,690,286
Warrants 2019 [Member] \| Minimum [Member]
Warrants issued, exercise price (in dollars per share)	$ 0.85
Warrants 2019 [Member] \| Maximum [Member]
Warrants issued, exercise price (in dollars per share)	$ 11.80
Warrants 2020 [Member]
Shares, warrants (in shares)	1,311,731
Warrants 2020 [Member] \| Minimum [Member]
Warrants issued, exercise price (in dollars per share)	$ 0.85
Warrants 2020 [Member] \| Maximum [Member]
Warrants issued, exercise price (in dollars per share)	$ 2.99
Warrants 2021 [Member]
Shares, warrants (in shares)	12,067,054
Warrants 2021 [Member] \| Minimum [Member]
Warrants issued, exercise price (in dollars per share)	$ 0.80
Warrants 2021 [Member] \| Maximum [Member]
Warrants issued, exercise price (in dollars per share)	$ 2.44
Warrants 2022 [Member]
Shares, warrants (in shares)	21,062,714
Warrants 2022 [Member] \| Minimum [Member]
Warrants issued, exercise price (in dollars per share)	$ 0.70
Warrants 2022 [Member] \| Maximum [Member]
Warrants issued, exercise price (in dollars per share)	$ 0.75
Stock Options 2013 [Member]
Shares, options (in shares)	123
Stock Options 2013 [Member] \| Minimum [Member]
Price, options (in dollars per share)	$ 1.54
Stock Options 2013 [Member] \| Maximum [Member]
Price, options (in dollars per share)	$ 5,962.50
Stock Options 2014 [Member]
Shares, options (in shares)	84
Stock Options 2014 [Member] \| Minimum [Member]
Price, options (in dollars per share)	$ 1.54
Stock Options 2014 [Member] \| Maximum [Member]
Price, options (in dollars per share)	$ 3,468.75
Stock Options 2015 [Member]
Shares, options (in shares)	239
Stock Options 2015 [Member] \| Minimum [Member]
Price, options (in dollars per share)	$ 1.54
Stock Options 2015 [Member] \| Maximum [Member]
Price, options (in dollars per share)	$ 862.50
Stock Options 2016 [Member]
Shares, options (in shares)	6,641
Stock Options 2016 [Member] \| Minimum [Member]
Price, options (in dollars per share)	$ 1.54
Stock Options 2016 [Member] \| Maximum [Member]
Price, options (in dollars per share)	$ 42.50
Stock Options 2017 [Member]
Shares, options (in shares)	214,555
Stock Options 2017 [Member] \| Minimum [Member]
Price, options (in dollars per share)	$ 1.54
Stock Options 2017 [Member] \| Maximum [Member]
Price, options (in dollars per share)	$ 21.00
Stock Options 2018 [Member]
Shares, options (in shares)	57,868
Stock Options 2018 [Member] \| Minimum [Member]
Price, options (in dollars per share)	$ 1.54
Stock Options 2018 [Member] \| Maximum [Member]
Price, options (in dollars per share)	$ 13.50
Stock Options 2019 [Member]
Shares, options (in shares)	306,663
Stock Options 2019 [Member] \| Minimum [Member]
Price, options (in dollars per share)	$ 1.54
Stock Options 2019 [Member] \| Maximum [Member]
Price, options (in dollars per share)	$ 7.50
Stock Options 2020 [Member]
Shares, options (in shares)	297,669
Stock Options 2020 [Member] \| Minimum [Member]
Price, options (in dollars per share)	$ 0.73
Stock Options 2020 [Member] \| Maximum [Member]
Price, options (in dollars per share)	$ 3.48
Stock Options 2021 [Member]
Shares, options (in shares)	76,812
Stock Options 2021 [Member] \| Minimum [Member]
Price, options (in dollars per share)	$ 0.72
Stock Options 2021 [Member] \| Maximum [Member]
Price, options (in dollars per share)	$ 1.47

Note 5 - Derivatives (Details Textual) - USD ($)	12 Months Ended
Note 5 - Derivatives (Details Textual) - USD ($)	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Mar. 01, 2021	Feb. 28, 2021	Jun. 30, 2020	May 08, 2020	Mar. 18, 2020	Feb. 05, 2020	Sep. 30, 2019
Embedded Derivative, Fair Value of Embedded Derivative Liability	$ 13,833	$ 129,480	$ 294,382
Gain (Loss) on Derivative Instruments, Net, Pretax, Total	115,647	164,902
Promissory Note 2020 Conversion Feature, Tranche One [Member]
Embedded Derivative, Fair Value of Embedded Derivative Liability									$ 68,796
Promissory Note 2020 Conversion Feature, Tranche Two [Member]
Embedded Derivative, Fair Value of Embedded Derivative Liability									52,125
Promissory Note 2020 Conversion Feature, Tranche Three [Member]
Embedded Derivative, Fair Value of Embedded Derivative Liability									$ 20,542
Promissory Note 2020 Conversion Feature [Member]
Derivative, Gain (Loss) on Derivative, Net, Total		104,529
Derivative Liability, Total					$ 0
A, B and Agent Warrants [Member]
Derivative, Gain (Loss) on Derivative, Net, Total	37,981	(7,683)
Derivative Liability, Total	3,355	41,336						$ 2,669,995
Warrants and Agent Warrants In Connection With May 2020 Warrant [Member]
Derivative Liability, Total							$ 1,324,184
Gain (Loss) on Derivative Instruments, Net, Pretax, Total			(460,065)
Agent Warrants Issued in Connection with May 2020 Offering [Member]
Derivative, Gain (Loss) on Derivative, Net, Total	38,167	(8,827)
Derivative Liability, Total	4,479	31,120
Warrants and Agent Warrants In Connection With June 2020 Warrant [Member]
Derivative Liability, Total						$ 1,749,721
Gain (Loss) on Derivative Instruments, Net, Pretax, Total			$ 834,520
Agent Warrants In Connection With June 2020 Warrant [Member]
Derivative, Gain (Loss) on Derivative, Net, Total	39,499	(12,797)
Derivative Liability, Total	$ 5,999	45,498
Promissory Note 2019 Conversion Feature [Member]
Derivative, Gain (Loss) on Derivative, Net, Total		$ 89,680
Derivative Liability, Total										$ 495,100
Promissory Note 2019 Conversion Feature Agent Warrants [Member]
Derivative Liability, Total				$ 0

Note 5 - Derivatives - Change in Fair Value of Derivative Liabilities (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Derivative liability balance	$ 129,480	$ 294,382
Gain recognized to revalue derivative instrument at fair value	(115,647)	(164,902)
Derivative liability balance	$ 13,833	$ 129,480

Note 6 - Loss Per Share - Shares Used in Basic and Diluted Loss Per Common Share Computations (Details) - USD ($)

12 Months Ended

Dec. 31, 2022

Dec. 31, 2021

$ (25,737,634)

$ (19,657,174)

Weighted average shares used in computation - basic and diluted (in shares)

^[1]

72,997,987

54,876,044

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

Weighted average common shares outstanding-diluted (in shares)

72,997,987

54,876,044

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

$ (0.35)

$ (0.36)

[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
-Topic 815
-SubTopic 40
-Section 65
-Paragraph 1
-Subparagraph (e)(4)
-URI https://asc.fasb.org/extlink&oid=126732423&loc=SL123482106-238011

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 3
-URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22583-107794

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 11
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=124431687&loc=d3e22694-107794

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 10
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Amount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities; of income (loss) available to common shareholders.

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Note 6 - Loss Per Share - Antidilutive Securities Excluded from the Diluted Calculations (Details) - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities (in shares)	981,060	1,062,871
Restricted Stock Units (RSUs) [Member]
Antidilutive Securities (in shares)	83,334	366,667
Warrant [Member]
Antidilutive Securities (in shares)	36,328,731	31,699,885
Series B Convertible Preferred Stock [Member]
Antidilutive Securities (in shares)	79,246	79,246

Note 7 - Income Taxes (Details Textual) - USD ($)	12 Months Ended
Note 7 - Income Taxes (Details Textual) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Income Tax Expense (Benefit), Total	$ 0	$ (661,658)
Valuation Allowance Percentage		100.00%
Unrecognized Tax Benefits, Ending Balance	0
Domestic Tax Authority [Member]
Operating Loss Carryforwards	316,548,085	$ 308,990,822
Deferred Tax Assets, Operating Loss Carryforwards, Subject to Expiration	254,897,407	259,490,005
Deferred Tax Assets, Operating Loss Carryforwards, Not Subject to Expiration	60,829,929	49,500,817
Operating Loss Carryforwards, Valuation Allowance	66,733,005	62,034,750
State and Local Jurisdiction [Member]
Operating Loss Carryforwards	232,097,127	227,277,399
Operating Loss Carryforwards, Valuation Allowance	$ 14,190,055	$ 23,145,374

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

Note 7 - Income Taxes - Reconciliation of Income Tax Benefit (Expense) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Statutory federal income tax benefit	$ 5,404,903	$ 4,266,955
State tax benefit, net of federal taxes	856,735	793,282
Foreign tax benefit	0	0
Foreign operations tax rate differential	0	0
State rate adjustment	(7,795,184)	5,153
Nondeductible/nontaxable items	(7,709)	(260,768)
Goodwill impairment	1,654,212	605,420
NOL adjustments	(1,149,895)	(612,588)
Other	89,162	150,083
Valuation allowance increase	4,256,200	(3,075,039)
Total income tax benefit	$ 0	$ (661,658)

Note 7 - Income Taxes - Components of Deferred Income Taxes (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Inventory	$ 0	$ 0
Compensation accruals	150,168	58,829
Accruals and reserves	254,213	50,537
Deferred revenue	51,198	26,198
Charitable contribution carryover	1,766	1,095
Derivatives	3,192	27,859
Intangibles	1,827,736	700,876
Right of use asset	6,925	18,543
NSQO compensation	1,625,108	1,602,429
NOL and credits	77,042,831	82,814,111
Total deferred tax assets	80,963,137	85,300,477
Depreciation	(39,213)	(120,353)
Total deferred tax liabilities	(39,213)	(120,353)
Net deferred tax assets	80,923,924	85,180,124
Less: valuation allowance	(80,923,924)	(85,180,124)
Total	$ 0	$ 0

Note 8 - Goodwill and Intangibles (Details Textual)		3 Months Ended	9 Months Ended	12 Months Ended
Note 8 - Goodwill and Intangibles (Details Textual)	Jun. 30, 2022 USD ($)	Dec. 31, 2022 USD ($)	Sep. 30, 2021 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Nov. 24, 2021 USD ($)	Dec. 31, 2020 USD ($)	Apr. 04, 2019 USD ($)
Amortization of Intangible Assets				$ 414,706	$ 374,328
Intangible Assets, Net (Excluding Goodwill), Total		$ 253,865		253,865	3,962,118
Impairment of Intangible Assets (Excluding Goodwill), Total				3,349,375	2,893,548
Tangible Asset Impairment Charges, Total				185,469	1,249,727
Impairment of Intangible Assets, Software Acquired					1,249,727
Goodwill, Ending Balance		$ 0		0	6,857,790		$ 2,813,792
Goodwill, Impairment Loss	$ 7,231,093		$ 2,813,792	$ 7,231,093	$ 2,813,792
Goodwill, Impaired, Accumulated Impairment Loss			$ 23,790,290
Measurement Input, Expected Cash Flow Term [Member]
Reporting Unit Measurement Input		10	10	10
Measurement Input, Long-Term Revenue Growth Rate [Member]
Reporting Unit Measurement Input		4.0	4.0	4.0
Measurement Input, Discount Rate [Member]
Reporting Unit Measurement Input		65	15	65
Helomics Holding Corp. [Member]
Goodwill, Ending Balance								$ 23,790,290
zPREDICTA [Member]
Goodwill, Ending Balance						$ 7,231,093
Goodwill, Impairment Loss				$ 7,231,093
Soluble [Member]
Tangible Asset Impairment Charges, Total		$ 185,469

Note 8 - Goodwill and Intangibles - Components of Intangible Assets (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Accumulated Amortization	$ (685,901)	$ (1,102,649)
Net Carrying Amount	253,865
Impairment, indefinite	3,349,375	2,893,548
Total, Gross Carrying Costs	4,289,141	7,958,314
Impairment	3,349,375	2,893,548
Total, Net Carrying Amount	253,865	3,962,118
Trade Names 1 [Member]
Tradename	80,000	478,000
Indefinite, accumulated amortization	(22,083)	(29,344)
Impairment, indefinite	57,917	370,740
Tradename	0	77,917
Patents and Trademarks [Member]
Gross Carrying Costs	509,141	453,314
Accumulated Amortization	(255,276)	(230,572)
Impairment, finite	(0)	(0)
Net Carrying Amount	253,865	222,742
Developed Technology Rights [Member]
Gross Carrying Costs	3,500,000	6,382,000
Accumulated Amortization	(386,459)	(432,733)
Impairment, finite	3,113,541	2,485,725
Net Carrying Amount	0	3,463,542
Customer Relationships [Member]
Gross Carrying Costs	200,000	645,000
Accumulated Amortization	(22,083)	(410,000)
Impairment, finite	177,917	37,083
Net Carrying Amount	$ 0	$ 197,917

Note 8 - Goodwill and Intangibles - Estimated Future Amortization Expense (Details)	Dec. 31, 2022 USD ($)
2023	$ 25,774
2024	25,774
2025	25,774
2026	25,774
2027	25,774
Thereafter	124,995
Total	$ 253,865

Note 8 - Goodwill and Intangibles - Goodwill (Details) - USD ($)		3 Months Ended	9 Months Ended	12 Months Ended
	Jun. 30, 2022	Jun. 30, 2022	Sep. 30, 2021	Dec. 31, 2022	Dec. 31, 2021
Goodwill			$ 2,813,792	$ 6,857,790	$ 2,813,792
Impairment	$ (7,231,093)		$ (2,813,792)	(7,231,093)	(2,813,792)
Adjustment to fair value				373,303	0
Goodwill				0	6,857,790
zPREDICTA [Member]
Impairment				$ (7,231,093)
Acquisition of zPREDICTA					$ 6,857,790
Adjustment to fair value		$ 373,303