0001171843-23-007043 | 10-Q | XBRL Viewer

Derivative Instruments and Hedging Activities Disclosure [Text Block]

NOTE 8 – DERIVATIVES

Certain warrants issued to placement agents were determined to be 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.

The fair value of the placement agent warrants issued in connection with the March 2020 private placement was determined to be $293 and $3,355 as of September 30, 2023 and December 31, 2022, respectively. The Company recorded gains on the change in fair value of the placement agent warrants of $743 and $3,308 during the three months ended September 30, 2023 and September 30, 2022, respectively, and $3,062 and $35,474 during the nine months ended September 30, 2023 and September 30, 2022, respectively. The placement agent warrants expire in March 2025.

The fair value of the placement agent warrants issued in connection with the May 2020 offering of securities was determined to be $576 and $4,479 as of September 30, 2023 and December 31, 2022, respectively. The Company recorded gains on the change in fair value of the placement agent warrants of $1,133 and $3,370 during the three months ended September 30, 2023 and September 30, 2022, respectively, and $3,903 and $35,421 during the nine months ended September 30, 2023 and September 30, 2022, respectively. The placement agent warrants expire in May 2025.

The placement agent warrants issued in connection with the June 2020 warrant exercise and issuance had a fair value of $1,240 and $5,999 as of September 30, 2023 and December 31, 2022, respectively. The Company recorded gains on the change in fair value of the placement agent warrants of $1,587 and $3,541 during the three months ended September 30, 2023 and September 30, 2022, respectively, and $4,759 and $36,486 during the nine months ended September 30, 2023 and September 30, 2022, respectively. The placement agent warrants expire in June 2025.

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

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

Derivative liability balance at December 31, 2022	$	13,833
Gain recognized to revalue derivative instrument at fair value		(953	)
Derivative liability balance at March 31, 2023	$	12,880
Gain recognized to revalue derivative instrument at fair value		(7,308	)
Derivative liability balance at June 30, 2023	$	5,572
Gain recognized to revalue derivative instrument at fair value		(3,463	)
Derivative liability balance at September 30, 2023	$	2,109

Note 5 - Intangible Assets (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
Note 5 - Intangible Assets (Details Textual) - USD ($)	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Amortization of Intangible Assets	$ 6,863	$ 103,805	$ 20,563	$ 310,695
Impairment of Intangible Assets (Excluding Goodwill)	0	0	0	0
Goodwill, Impairment Loss	0	0	0	7,231,093
zPREDICTA [Member]
Goodwill, Impairment Loss	7,231,093		7,231,093
Goodwill, Gross		$ 7,231,093		$ 7,231,093
Helomics Holding Corp. [Member]
Goodwill	0		0		$ 0
Goodwill, Impaired, Accumulated Impairment Loss	$ 23,790,290		$ 23,790,290

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

+ References + Details

Note 7 - Collaborative Agreements	9 Months Ended
Sep. 30, 2023
Notes to Financial Statements
Collaborative Arrangement Disclosure [Text Block]	NOTE 7 – COLLABORATIVE AGREEMENT Collaborative Agreement with Cancer Research Horizons On March 16, 2023, the Company entered into a Collaboration Agreement (the “CRH Agreement”) with Cancer Research Horizons (“CRH”), pursuant to which the Company will use its PEDAL technology to evaluate CRH pre-clinical drug inhibitors of Glutaminase to determine which cancer types and patient populations are most likely to respond to treatment with these compounds (the “Project”). Under the CRH Agreement, both parties will retain rights to their respective background intellectual property. Rights to reports, findings, supporting data, and materials (“Project Intellectual Property”) that are generated by the Company pursuant to its performance under the CRH Agreement vest exclusively in CRH. Each party funds its own participation in the Project. Costs incurred to participate in the CRH Agreement are recorded in Operations Expense in the Company’s Statement of Net Loss. Pursuant to the CRH Agreement, the Company shall receive a percentage of net revenue, as defined in the agreement, received by CRH for the commercialization of the CRH Candidates and any CRH Derivatives. The percentage of net revenue varies depending on the stage of development. As of September 30, 2023, the Company has not recognized any revenue under the CRH Agreement.

Note 7 - Collaborative Agreements

9 Months Ended

Sep. 30, 2023

Collaborative Arrangement Disclosure [Text Block]

NOTE 7 – COLLABORATIVE AGREEMENT

Collaborative Agreement with Cancer Research Horizons

On March 16, 2023, the Company entered into a Collaboration Agreement (the “CRH Agreement”) with Cancer Research Horizons (“CRH”), pursuant to which the Company will use its PEDAL technology to evaluate CRH pre-clinical drug inhibitors of Glutaminase to determine which cancer types and patient populations are most likely to respond to treatment with these compounds (the “Project”). Under the CRH Agreement, both parties will retain rights to their respective background intellectual property. Rights to reports, findings, supporting data, and materials (“Project Intellectual Property”) that are generated by the Company pursuant to its performance under the CRH Agreement vest exclusively in CRH. Each party funds its own participation in the Project. Costs incurred to participate in the CRH Agreement are recorded in Operations Expense in the Company’s Statement of Net Loss.

Pursuant to the CRH Agreement, the Company shall receive a percentage of net revenue, as defined in the agreement, received by CRH for the commercialization of the CRH Candidates and any CRH Derivatives. The percentage of net revenue varies depending on the stage of development. As of September 30, 2023, the Company has not recognized any revenue under the CRH Agreement.

Note 1 - Summary of Significant Accounting Policies

9 Months Ended

Sep. 30, 2023

Significant Accounting Policies [Text Block]

NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Nature of Operations and Going Concern

Predictive Oncology Inc. (“Predictive Oncology”) is a knowledge-driven company focused on applying artificial intelligence (“AI”) to support the development of optimal cancer therapies, which can ultimately lead to more effective treatments and improved patient outcomes. Through AI, Predictive Oncology uses its proprietary biobank of 150,000+ cancer tumor samples, categorized by patient type, against drug compounds to help the drug discovery process and increase the probability of successful drug development. The company offers a suite of solutions for oncology drug development from early discovery to clinical trials.

The Company operates in three primary business areas: first, along the drug discovery continuum (i) the application of 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 and (ii) the creation and development of tumor-specific 3D cell culture models; second, contract services and research focused on solubility improvements, stability studies, and protein production, and; third, production of the United States Food and Drug Administration (“FDA”)-cleared STREAMWAY® System for automated fluid waste management, direct-to-drain medical fluid disposal and associated products.

The Company has determined that it will focus its resources on applying AI to support the development of optimal cancer therapies, partnering with biopharma clients to help prioritize drugs for development and identify biomarker-informed indications. Its platform provides a more informed decision tool to select optimal 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 the Predictive Oncology name. Going forward, the Company will operate under the Predictive Oncology tradename with laboratory operations in Pittsburgh, Pennsylvania and Birmingham, Alabama. As of January 1, 2023, the Company has changed its reportable segments because of this focused approach.

The Company has three reportable segments that have been delineated by location and specialty: the Pittsburgh segment provides services that include the application of AI using its proprietary biobank of 150,000+ cancer tumor samples. Pittsburgh also utilizes 3D culture models in drug development. The Birmingham segment provides services and research 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 of biologics focused on solubility improvements, stability studies, and protein production. The Eagan (Minnesota) segment consists of the production of the FDA-cleared STREAMWAY System for automated fluid waste management, direct-to-drain medical fluid disposal, and associated products. See Note 12 – Segments.

The Company has incurred significant and recurring losses from operations for the past several years and had an accumulated deficit of $164,286,536 as of September 30, 2023. The Company had cash and cash equivalents of $11,915,048 as of September 30, 2023 and needs to raise significant additional capital to meet its operating needs. The Company’s short-term obligations as of September 30, 2023 were $4,171,891, consisting primarily of aggregate accounts payable and accrued expenses of $2,979,064 and operating lease obligations of $555,541. As of September 30, 2023, the Company also had a short-term note payable of $260,220 that bears interest at an annual percentage rate of 9.25% and long-term operating lease obligations of $2,343,622 with a weighted average remaining lease term of 4.23 years. The Company does not expect to generate sufficient operating revenue to sustain its operations in the near term. Year-to-date, the Company incurred negative cash flows from operations of $10,107,030. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. The Company is evaluating alternatives to obtain the required additional funding to maintain future operations. These alternatives may include, but are not limited to, equity financing, issuing debt, entering into other financing arrangements, or monetizing operating businesses or assets. Despite these potential sources of funding, the Company may be unable to access financing or obtain additional liquidity when needed or under acceptable terms, if at all. Therefore, there is substantial doubt about the Company’s ability to continue as a going concern for one year after the date that the financial statements are issued. The accompanying condensed consolidated financial statements have been prepared assuming the Company will continue as a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal course of business, and do not include any adjustments that might result from the outcome of this uncertainty.

Reverse Stock Split

On April 19, 2023, the Company completed a one-for-twenty reverse stock split that was effective for trading purposes on April 24, 2023. All numbers of shares and per-share amounts in this report have been adjusted to reflect the reverse stock split (“Reverse Split”).

Interim Financial Statements

The Company has prepared the condensed consolidated financial statements and related unaudited financial information in the footnotes in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim condensed consolidated financial statements. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. These interim condensed consolidated financial statements reflect all adjustments consisting of normal recurring accruals, which in the opinion of management, are necessary to present fairly the Company’s position, the results of its operations, and its cash flows for the interim periods. These interim condensed consolidated financial statements reflect all intercompany eliminations. These interim condensed consolidated financial statements should be read in conjunction with the annual consolidated financial statements and the notes thereto contained in the Annual Report on Form 10-K filed with the SEC on March 21, 2023. The nature of the Company’s business is such that the results of any interim period may not be indicative of the results to be expected for the entire year.

Accounting Policies and Estimates

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

Reclassifications

Certain reclassifications have been made to the prior year’s condensed consolidated financial statements to conform to the current year presentation. The reclassifications had no effect on previously reported results of operations, cash flows or stockholders’ equity.

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 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 status of individual accounts.

Amounts recorded in accounts receivable on the condensed consolidated balance sheet include amounts billed and currently due from customers. The amounts due are stated at their net estimated realizable value. An allowance is maintained to provide for the estimated amount of receivables that will not be collected. The Company determines the allowance based on historical experience as well as external business factors expected to impact collectability such as economic factors. The Company reviews customers’ credit history before extending unsecured credit and establishes an allowance 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 are 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 accounts receivable balance was $0 as of both September 30, 2023 and December 31, 2022.

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 were determined based on Level 3 inputs. The Company generally uses the Black Scholes method for determining the fair value of warrants classified as liabilities on a recurring basis. In addition, the Company uses the Monte Carlo method and other acceptable valuation methodologies when valuing the conversion feature and other embedded features classified as derivatives on a recurring basis. See Note 2 – Fair Value Measurements and Note 8 – Derivatives.

Inventories

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

Property and Equipment

Property and equipment are stated at cost less accumulated depreciation and amortization. Depreciation of property and equipment 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
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 property and equipment, the cost and related accumulated depreciation or amortization are removed from the condensed consolidated balance sheet and the resulting gain or loss is reflected in operations. Maintenance and repairs are charged to operations expense as incurred.

Long-lived Assets

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

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

Goodwill

In accordance with ASC 350, Intangibles – Goodwill and Other, goodwill is calculated as the difference between the acquisition date fair value of the consideration transferred and the fair value of net assets acquired. Goodwill is an asset representing the future economic benefits arising from other assets acquired in a business combination. Goodwill is not amortized but is tested on an annual basis for impairment at the reporting unit level as of December 31, or whenever events or changes in circumstances indicate that the carrying amount may not be fully recoverable.

To determine whether goodwill is impaired, annually or more frequently if needed, the Company performs a multi-step impairment test. The Company first has the option to assess qualitative factors to determine if it is more likely than not that the carrying value of a reporting unit exceeds its estimated fair value. The Company may also elect to skip the qualitative testing and proceed directly to the quantitative testing. When performing quantitative testing, the Company first estimates the fair 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 5 – Intangible Assets.

Leases

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

ROU assets represent our right to use an underlying asset for the duration of the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. Recognition on the commencement date is based on the present value of lease payments over the lease term using an incremental borrowing rate. Leases with a term of 12 months or less at the commencement date are not recognized on the condensed consolidated balance sheet and are expensed as incurred.

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

Collaboration Arrangements

The Company enters into collaboration arrangements with oncology drug development partners, under which the Company utilizes its active learning technology, proprietary biobank, and know-how to provide predictive models of tumor responses to various drug compounds and treatments of partners. Consideration under these contracts may include an upfront payment, development and regulatory milestones and other contingent payments, expense reimbursements, royalties based on net sales of approved drugs, and commercial sales milestone payments.

The Company analyzes its collaboration arrangements to assess whether they are within the scope of ASC 808, Collaborative Arrangements, which includes determining whether such arrangements involve joint operating activities performed by parties that are both active participants in the activities and exposed to significant risks and rewards dependent on the commercial success of such activities. To the extent that the arrangement falls within the scope of ASC 808, the Company assesses whether the payments between the Company and its collaboration partner fall within the scope of other accounting literature. If the Company concludes that payments from the collaboration partner to the Company would represent consideration from a customer, the Company accounts for those payments within the scope of ASC 606, Revenue from Contracts with Customers. However, if the Company concludes that its collaboration partner is not a customer for certain activities and associated payments, the Company presents such payments as a reduction of research and development expense or general and administrative expense, based on where the Company presents the underlying expense.

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 of sales of the STREAMWAY System (i.e., hardware), as well as sales of the proprietary cleaning fluid and filters for use with the STREAMWAY System (i.e., disposables), and other related services including maintenance plans. Currently, the Company sells its medical device products directly to hospitals and other medical facilities using employed sales representatives. 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 and related products and services. 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 could direct the use of and obtain substantially all of the benefits from, the products at the time the products are shipped. The Company may, at its discretion, negotiate different shipping terms with customers which may affect the timing of revenue recognition. The Company’s standard payment terms for its customers are generally 30 to 60 days after the Company transfers control of the product to its customer. The Company allows returns of defective disposable merchandise if the customer requests a return merchandise authorization from the Company.

Customers may also purchase a maintenance plan for the medical devices from the Company, which requires the Company to service the STREAMWAY System for a period of one year. 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 Eagan 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. Pittsburgh’s 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 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 the invoice date. This revenue stream is reported under the Pittsburgh segment.

Contract Research Organization (“CRO”) and AI-Driven Business

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 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 based on 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 Birmingham and Pittsburgh segments.

Royalty Revenue

The Company has a collaboration arrangement that includes sales-based royalties, under which our collaboration partners are obligated to pay a royalty that is based on the net sales of their approved drugs. The Company recognizes royalty revenue when the underlying sales occur based on its best estimate of sales of the drugs. To date, the Company has not recognized revenues related to royalties earned under collaboration arrangements.

Variable Consideration

The Company records revenue from distributors and direct end customers in an amount that reflects the transaction price it expects to be entitled to after transferring control of those goods or services. The Company’s current contracts do not contain any features that create variability in the amount or timing of revenue to be earned.

Warranty

The Company generally provides one-year warranties against defects in materials and workmanship on product sales and will either repair the products or provide replacements at no charge to customers. As they are considered assurance-type warranties, the Company does not account for them as separate performance obligations. Warranty reserve requirements are based on a specific assessment of the products sold with warranties where a customer asserts a claim for warranty or a product defect.

Contract Balances

The Company records a receivable when it has an unconditional right to receive consideration after the performance obligations are satisfied. Accounts receivable totaled $544,756 and $331,196 as of September 30, 2023 and December 31, 2022, respectively. As of December 31, 2021, accounts receivable totaled $354,196.

The Company’s contract liabilities related primarily to 3D services and maintenance plans were $374,957 and $602,073 as of September 30, 2023 and December 31, 2022, respectively. The Company recognized revenue of $227,116 during the nine-months ended September 30, 2023 that was included in contract liabilities as of December 31, 2022. As of December 31, 2021, contract liabilities totaled $186,951.

Practical Expedients

The Company has elected the practical expedient not to determine whether contracts with customers contain significant financing components as contracts are generally for less than one year, 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 grant is estimated on the grant date using the Black-Scholes option valuation model with the following assumptions:

	For the nine months ended September 30,
	2023	2022
	Stock Options
Expected dividend yield	0.0%	0.0%
Expected stock price volatility	90.8% – 98.2%	86.5% – 92.2%
Risk-free interest rate	3.38% – 3.95%	1.83% – 3.43%
Expected life (years)	10	10
	Warrants
Expected dividend yield	0.0%	0.0%
Expected stock price volatility	0%	92.2%
Risk-free interest rate	0%	2.96% – 2.97%
Expected life (years)	0	5 – 5.5

On January 1, 2023, the Company adopted a sequencing policy under ASC 815-40-35 (“ASC 815”) that will apply if reclassification of contracts from equity to liabilities is necessary. If the Company is unable to demonstrate it has sufficient authorized shares, shares will be allocated based on the earliest issuance date of potentially dilutive financial instruments, with the earliest financial instruments receiving the first allocation of shares. Pursuant to ASC 815, issuance of stock-based awards to the Company’s employees are not subject to the sequencing policy.

Research and Development

Research and development costs are charged to operations as incurred. Research and development costs were $20,671 and $15,150 for the three months ended September 30, 2023 and 2022, respectively. Research and development costs were $88,843 and $116,763 for the nine months ended September 30, 2023 and 2022, respectively.

Income Taxes

The Company accounts for income taxes in accordance with ASC 740, Income Taxes (“ASC 740”). Under ASC 740, deferred tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and net operating loss and credit carryforwards using enacted tax rates in effect for the year in which the differences are expected to impact taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amounts expected to be realized.

There is no income tax provision in the accompanying condensed consolidated statements of net loss due to the cumulative operating losses that indicate a 100% valuation allowance for the deferred tax assets is appropriate.

The Company reviews income tax positions expected to be taken in income tax returns to determine if there are any income tax uncertainties. The Company recognizes tax benefits from uncertain tax positions only if it is more likely than not that the tax positions will be sustained on examination by taxing authorities, based on technical merits of the positions. The Company has identified no income tax uncertainties.

Under Internal Revenue Code Section 382, certain stock transactions which significantly change ownership could limit the amount of net operating carryforwards that may be utilized on an annual basis to offset taxable income in future periods. The Company has not yet performed an analysis of the annual net operating loss carryforwards and limitations that are available to be used against taxable income. Consequently, the limitation, if any, could result in the expiration of the Company’s loss carryforwards before they can be utilized. The Company has not analyzed net operating loss carryforwards under Section 382 to date. As a result of the acquisition of Helomics Corporation (“Helomics”) in 2019, there may be significant limitations to the net operating loss. In addition, the current net operating loss carryforwards might be further limited by future issuances of our common stock.

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

Credit Risk

Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash. The Company places its cash with financial institutions and, by policy, generally limits the amount of credit exposure to any one financial institution. As of September 30, 2023, the Company had $34,853 of credit risk for cash amounts held in a single institution that are in excess of amounts insured 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 is also subject to general economic and geopolitical uncertainties caused by inflation, rising interest rates, supply chain disruptions, tight labor markets, wage inflation, pricing volatility for certain goods and services, banking and financial sector disruptions, instability and volatility in the global markets, disruptions from COVID-19, and geopolitical conflict. The impacts of economic and other global events could have a material adverse effect on our business, results of operations, liquidity or financial condition and heighten or exacerbate risks described in our Annual Report on Form 10-K filed with the SEC on March 21, 2023.

Recent Accounting Pronouncements

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

Recently Adopted Accounting Standards

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. The Company adopted the provisions of ASU 2016-13 on January 1, 2023; the adoption did not have a material impact on our consolidated financial statements.

In August 2020, the FASB issued ASU 2020-06, “Debt – Debt with Conversion and Other Options and Derivatives and Hedging – Contracts in Entity’s Own Equity” (“ASU 2020-06”). ASU 2020-06 eliminates the beneficial conversion and cash conversion accounting models for convertible instruments. It also amends the accounting for certain contracts in an entity’s own equity that are currently accounted for as derivatives because of specific settlement provisions. The new guidance also modifies how particular convertible instruments and certain contracts that may be settled in cash or shares impact the diluted EPS computation. As a smaller reporting company pursuant to Rule 12b-2 of the Securities Exchange Act of 1934, as amended, ASU 2020-06 is effective for fiscal years beginning after December 15, 2023, including interim periods within those annual periods. Early adoption is permitted, including interim periods within those fiscal years. Entities should adopt the guidance as of the beginning of its annual fiscal year and are allowed to adopt the guidance through either a modified retrospective method of transition or a fully retrospective method of transition. The Company early adopted ASU 2020-06 on January 1, 2023 and its adoption did not have a material impact on the Company’s financial statements.

In September 2022, the FASB issued ASU 2022-04, “Liabilities – Supplier Finance Programs” (“ASU 2022-04”). ASU 2022-04 was issued to enhance the transparency of supplier finance programs used by an entity in connection with the purchase of goods and services. The standard requires entities that use supplier finance programs to disclose the key terms, including a description of payment terms, the confirmed amount outstanding under the program at the end of each reporting period, a description of where those obligations are presented on the balance sheet, and an annual rollforward, including the amount of obligations confirmed and the amount paid during the period. The guidance does not affect the recognition, measurement, or financial statement presentation of obligations covered by supplier finance programs. ASU 2022-04 is effective for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years, except for the required rollforward information, which is effective for fiscal years beginning after December 15, 2023. The Company adopted ASU 2022-04 on January 1, 2023 and its adoption did not have a material impact on the Company’s financial statements.

Note 11 - Note Payable

9 Months Ended

Sep. 30, 2023

Debt Disclosure [Text Block]

NOTE 11 – NOTE PAYABLE

In June 2023, the Company purchased director and officer insurance policies with a policy period ending June 2024. In July 2023, the Company financed $364,721 of its total premium by entering into a note payable with a finance provider that requires ten monthly installment payments through April 2024. The note is secured by a first priority lien on the financed policies. The short-term note bears interest at an annual percentage rate of 9.25% over the life of the note. As of September 30, 2023, the outstanding balance of the note was $260,220 including interest.

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

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note 1 - Summary of Significant Accounting Policies - Valuation Assumptions (Details)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Expected dividend yield	0.00%	0.00%
Expected life (years) (Year)	10 years	10 years
Measurement Input, Expected Dividend Rate [Member]
Measurement input	0.000	0.000
Measurement Input, Price Volatility [Member]
Measurement input	0	0.922
Measurement Input, Risk Free Interest Rate [Member]
Measurement input	0
Measurement Input, Expected Term [Member]
Measurement input	0
Minimum [Member]
Expected stock price volatility	90.80%	86.50%
Risk-free interest rate	3.38%	1.83%
Minimum [Member] \| Measurement Input, Risk Free Interest Rate [Member]
Measurement input		0.0296
Minimum [Member] \| Measurement Input, Expected Term [Member]
Measurement input		5
Maximum [Member]
Expected stock price volatility	9820.00%	9220.00%
Risk-free interest rate	3.95%	3.43%
Maximum [Member] \| Measurement Input, Risk Free Interest Rate [Member]
Measurement input	0.0297
Maximum [Member] \| Measurement Input, Expected Term [Member]
Measurement input	5.5

Note 5 - Intangible Assets

9 Months Ended

Sep. 30, 2023

Intangible Assets Disclosure [Text Block]

NOTE 5 – INTANGIBLE ASSETS

Finite-lived Intangible Assets

The components of intangible assets were as follows:

	As of September 30, 2023							As of December 31, 2022
	Gross Carrying Costs		Accumulated Amortization			Net Carrying Amount		Gross Carrying Costs		Accumulated Amortization			Impairment			Net Carrying Amount
Patents & Trademarks	$	535,096	$	(275,776	)	$	259,320	$	509,141	$	(255,276	)	$	-		$	253,865
Developed Technology		-		-			-		3,500,000		(386,459	)		(3,113,541	)		-
Customer Relationships		-		-			-		200,000		(22,083	)		(177,917	)		-
Tradename		-		-			-		80,000		(22,083	)		(57,917	)		-
Total	$	535,096	$	(275,776	)	$	259,320	$	4,289,141	$	(685,901	)	$	(3,349,375	)	$	253,865

Amortization expense, recorded within general and administrative expenses, was $6,863 and $103,805 during the three months ended September 30, 2023 and 2022, respectively, and $20,563 and $310,695 during the nine months ended September 30, 2023 and 2022, respectively.

The following table outlines the estimated future amortization expense related to intangible assets held as of September 30, 2023:

Year ending December 31,	Expense
Remainder of 2023	$	6,863
2024		27,451
2025		27,451
2026		27,451
2027		27,451
Thereafter		142,653
Total	$	259,320

The Company recognized no impairment of its finite-lived intangible assets during the three and nine months ended September 30, 2023 and 2022.

Goodwill

As of September 30, 2022, the Company concluded that the goodwill acquired in connection with the acquisition of zPREDICTA Inc., the Company’s former wholly owned subsidiary, was fully impaired and recognized an impairment loss on goodwill of $7,231,093 during the nine months then ended. As of September 30, 2023, the cumulative impairment of goodwill recorded was $7,231,093.

The goodwill acquired by the Company in connection with the acquisition of Helomics was zero as of both September 30, 2023 and December 31, 2022. The cumulative impairment of goodwill recorded was $23,790,290.

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Cash flow from operating activities:
Net loss	$ (10,508,620)	$ (17,821,524)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	580,976	980,381
Vesting expense	859	102,894
Common stock issued for consulting and other	204,839	306,792
Gain on valuation of equity-linked instruments and derivative liability	(11,724)	(107,381)
Loss on goodwill impairment	0	7,231,093
Loss on impairment of property and equipment	162,905	0
Loss on property and equipment disposal	903	1,700
Changes in assets and liabilities:
Accounts receivable	(213,560)	29,488
Inventories	(9,496)	(106,038)
Prepaid expense and other assets	(142,369)	(39,928)
Accounts payable	224,774	(104,503)
Accrued expenses	(169,401)	476,035
Contract liabilities	(227,116)	(64,889)
Other long-term liabilities	0	(19,932)
Net cash used in operating activities:	(10,107,030)	(9,135,812)
Cash flow from investing activities:
Purchase of property and equipment	(283,648)	(361,916)
Acquisition of intangibles	(26,018)	(50,180)
Net cash used in investing activities	(309,666)	(412,096)
Cash flow from financing activities:
Proceeds from issuance of common stock and warrants, net	0	6,507,050
Proceeds from issuance of common stock pursuant to equity line	0	236,009
Repurchase of common stock upon vesting of restricted stock units	(0)	4,028
Proceeds from note payable	364,721	0
Repayment of note payable	(104,500)	0
Net cash provided by financing activities	260,221	6,739,031
Net increase (decrease) in cash and cash equivalents	(10,156,475)	(2,808,877)
Cash and cash equivalents at beginning of period	22,071,523	28,202,615
Cash and cash equivalents at end of period	11,915,048	25,393,738
Supplemental disclosure for cash flow information:
Cash payments for interest	9,608	3,754
Non-cash transactions:
Right-of-use assets obtained in exchange for lease liabilities	2,997,181	0
Series F Preferred Stock dividend	794	0
Common stock issued in connection with reverse stock split	189,896	0
Redemption of Series F Preferred Stock	(794)	0
Restricted Stock Units (RSUs) [Member]
Non-cash transactions:
Common stock issued in connection with reverse stock split	4,934	0
Reverse Stock Split [Member]
Non-cash transactions:
Common stock issued in connection with reverse stock split	$ 253	$ 0

Note 5 - Intangible Assets (Tables)

9 Months Ended

Sep. 30, 2023

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

	As of September 30, 2023							As of December 31, 2022
	Gross Carrying Costs		Accumulated Amortization			Net Carrying Amount		Gross Carrying Costs		Accumulated Amortization			Impairment			Net Carrying Amount
Patents & Trademarks	$	535,096	$	(275,776	)	$	259,320	$	509,141	$	(255,276	)	$	-		$	253,865
Developed Technology		-		-			-		3,500,000		(386,459	)		(3,113,541	)		-
Customer Relationships		-		-			-		200,000		(22,083	)		(177,917	)		-
Tradename		-		-			-		80,000		(22,083	)		(57,917	)		-
Total	$	535,096	$	(275,776	)	$	259,320	$	4,289,141	$	(685,901	)	$	(3,349,375	)	$	253,865

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

Year ending December 31,	Expense
Remainder of 2023	$	6,863
2024		27,451
2025		27,451
2026		27,451
2027		27,451
Thereafter		142,653
Total	$	259,320

Note 9 - Loss Per Share - Shares Used in Basic and Diluted Loss Per Common Share Computations (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Net loss attributable to common stockholders: basic and diluted calculation	$ (3,163,450)	$ (4,059,485)	$ (10,508,620)	$ (17,821,524)
Weighted average shared used in computation – basic and diluted (in shares)	4,031,356	3,919,203	3,998,887	3,602,515
Effect of diluted stock options, warrants, and preferred stock (1) (in shares)	0	0	0	0
Weighted average common shares outstanding - diluted (in shares)	4,031,356	3,919,203	3,998,887	3,602,515
Net loss attributable to common shareholders per common shares-basic and diluted (in dollars per share)	$ (0.78)	$ (1.04)	$ (2.63)	$ (4.95)

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

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-URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B

Note 2 - Fair Value Measurements

9 Months Ended

Sep. 30, 2023

Fair Value Disclosures [Text Block]

NOTE 2 – FAIR VALUE MEASUREMENTS

The following table summarizes the Company’s fair value hierarchy for its liabilities measured at fair value on a recurring basis:

September 30, 2023	Fair Value		Level 1		Level 2		Level 3
Liabilities:
Derivatives	$	2,109	$	-	$	-	$	2,109

December 31, 2022	Fair Value		Level 1		Level 2		Level 3
Liabilities:
Derivatives	$	13,833	$	-	$	-	$	13,833

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Note 4 - Property and Equipment - Schedule of Property, Plant and Equipment (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Property, Plant, and Equipment Gross	$ 4,829,274	$ 4,710,855
Less: Accumulated depreciation	(3,436,593)	(2,877,600)
Total Property and Equipment, Net	1,392,681	1,833,255
Office Equipment [Member]
Property, Plant, and Equipment Gross	496,382	463,292
Leasehold Improvements [Member]
Property, Plant, and Equipment Gross	506,162	535,527
Laboratory Equipment [Member]
Property, Plant, and Equipment Gross	3,661,891	3,559,362
Manufacturing Tooling [Member]
Property, Plant, and Equipment Gross	133,285	121,120
Demo Equipment [Member]
Property, Plant, and Equipment Gross	$ 31,554	$ 31,554

Note 6 - Stockholders' Equity, Stock Options and Warrants (Details Textual)			3 Months Ended		9 Months Ended
	Apr. 19, 2023 shares	Mar. 16, 2023 $ / shares shares	Sep. 30, 2023 USD ($) shares	Sep. 30, 2022 USD ($)	Sep. 30, 2023 USD ($) shares	Sep. 30, 2022 USD ($)	Dec. 31, 2022 shares
Preferred Stock, Shares Authorized			20,000,000		20,000,000		20,000,000
Common Stock, Shares Authorized	200,000,000		200,000,000		200,000,000		200,000,000
Share-Based Payment Arrangement, Expense \| $			$ 14,300	$ 26,993	$ 859	$ 102,894
Share-Based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount \| $			$ 2,833		$ 2,833
Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period					3 years
Minimum [Member] \| Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period					3 years
Maximum [Member] \| Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period					10 years
Reverse Stock Split [Member]
Stockholders' Equity Note, Stock Split, Conversion Ratio	20
Reverse Stock Split [Member] \| Minimum [Member]
Stockholders' Equity Note, Stock Split, Conversion Ratio	2
Reverse Stock Split [Member] \| Maximum [Member]
Stockholders' Equity Note, Stock Split, Conversion Ratio	25
Series F Preferred Stock [Member]
Preferred Stock, Shares Authorized		80,000
Preferred Stock, Par or Stated Value Per Share \| $ / shares		$ 0.01
Preferred Stock Dividends, Shares Per Share		0.001
Dividends Payable, Date of Record		Mar. 27, 2023
Preferred Stock, Shares Issued		79,404
Preferred Stock, Voting Rights Per Share		1,000,000
Preferred Stock, Shares Outstanding (in shares)	0

Note 10 - Leases

9 Months Ended

Sep. 30, 2023

Lessee, Operating Leases [Text Block]

NOTE 10 – LEASES

The Company’s corporate offices and other offices are located in Pittsburgh, Pennsylvania. Upon expiration of previous leases for office space and laboratory operations, the Company entered into two new leases for office space and laboratory operations on January 4, 2023. The leases each have an approximate five-year term ending February 28, 2028 and the Company recorded corresponding ROU assets and liabilities of $2,922,365.

The Company has an office in Eagan, Minnesota, which is used for office space and manufacturing. Since July 31, 2022, the lease was month-to-month tenancy. On June 1, 2023, the lease was amended for two additional years until May 31, 2025 and the Company recorded a corresponding ROU asset and liability of $74,816.

The Company has an additional office in Birmingham, Alabama, which is used for office space, warehousing and laboratory operations. The lease is effective through August 25, 2025.

Lease expense, recorded within general and administrative expenses, was $230,390 and $183,924 for the three months ended September 30, 2023 and September 30, 2022, respectively, and $665,252 and $536,156 for the nine months ended September 30, 2023 and September 30, 2022, respectively.

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

	September 30, 2023
Weighted average remaining lease term – operating leases in years		4.23
Weighted average discount rate – operating leases		12	%

The Company’s operating lease obligations as of September 30, 2023 are as follows:

Remainder of 2023	$	209,506
2024		887,424
2025		857,622
2026		803,724
2027		827,909
Thereafter		139,022
Total lease payments		3,725,207
Less: interest		(826,044	)
Present value of lease liabilities	$	2,899,163

Note 12 - Segments (Details Textual)	9 Months Ended
Note 12 - Segments (Details Textual)	Sep. 30, 2023
Number of Operating Segments	3
Number of Tumor Samples	150,000

Note 9 - Loss Per Share (Details Textual) - Series B Convertible Preferred Stock [Member] - shares	Sep. 30, 2023	Dec. 31, 2022	Sep. 30, 2022
Preferred Stock, Shares Outstanding (in shares)	79,246	79,246	79,246
Preferred Stock, Convertible, Shares Issuable	16		16

Note 10 - Leases (Tables)

9 Months Ended

Sep. 30, 2023

Lease, Cost [Table Text Block]

	September 30, 2023
Weighted average remaining lease term – operating leases in years		4.23
Weighted average discount rate – operating leases		12	%

Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]

Remainder of 2023	$	209,506
2024		887,424
2025		857,622
2026		803,724
2027		827,909
Thereafter		139,022
Total lease payments		3,725,207
Less: interest		(826,044	)
Present value of lease liabilities	$	2,899,163

Condensed Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($)	Series B Convertible Preferred Stock [Member] Preferred Stock [Member]	Series F Preferred Stock [Member] Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance (in shares) at Dec. 31, 2021	79,246		3,280,750
Balance at Dec. 31, 2021	$ 792		$ 32,808	$ 168,272,366	$ (128,040,282)	$ 40,265,684
Shares issued to consultant & other (in shares)	0		8,595
Shares issued to consultant & other	$ 0		$ 86	162,036	0	162,122
Vesting expense	0		0	36,518	0	36,518
Net loss	0		0	0	(3,370,715)	(3,370,715)
Vesting expense, net of forfeitures	$ 0		$ 0	(36,518)	0	(36,518)
Shares issued pursuant to equity line (in shares)	0		6,000
Shares issued pursuant to equity line	$ 0		$ 60	86,825	0	86,885
Balance (in shares) at Mar. 31, 2022	79,246		3,295,345
Balance at Mar. 31, 2022	$ 792		$ 32,954	168,557,745	(131,410,997)	37,180,494
Balance (in shares) at Dec. 31, 2021	79,246		3,280,750
Balance at Dec. 31, 2021	$ 792		$ 32,808	168,272,366	(128,040,282)	40,265,684
Net loss						(17,821,524)
Balance (in shares) at Sep. 30, 2022	79,246		3,920,397
Balance at Sep. 30, 2022	$ 792		$ 39,206	175,414,685	(145,861,805)	29,592,878
Balance (in shares) at Mar. 31, 2022	79,246		3,295,345
Balance at Mar. 31, 2022	$ 792		$ 32,954	168,557,745	(131,410,997)	37,180,494
Shares issued to consultant & other (in shares)	0		2,684
Shares issued to consultant & other	$ 0		$ 27	50,643	0	50,670
Vesting expense	0		0	39,383	0	39,383
Net loss	0		0	0	(10,391,324)	(10,391,324)
Vesting expense, net of forfeitures	$ 0		$ 0	(39,383)	0	(39,383)
Shares issued pursuant to equity line (in shares)	0		9,750
Shares issued pursuant to equity line	$ 0		$ 98	149,026	0	149,124
Issuance of shares and warrants pursuant to May 2022 Private Offering (in shares)	0		600,000
Issuance of shares and warrants pursuant to May 2022 Private Offering	$ 0		$ 6,000	6,501,050	0	6,507,050
Balance (in shares) at Jun. 30, 2022	79,246		3,907,779
Balance at Jun. 30, 2022	$ 792		$ 39,079	175,297,847	(141,802,321)	33,535,397
Shares issued to consultant & other (in shares)	0		11,461
Shares issued to consultant & other	$ 0		$ 115	93,885	0	94,000
Net loss	0		0	0	(4,059,484)	(4,059,484)
Vesting expense, net of forfeitures	$ 0		$ 12	22,953	0	22,965
Balance (in shares) at Sep. 30, 2022	79,246		3,920,397
Balance at Sep. 30, 2022	$ 792		$ 39,206	175,414,685	(145,861,805)	29,592,878
Balance (in shares) at Dec. 31, 2022	79,246	0	3,938,160
Balance at Dec. 31, 2022	$ 792	$ 0	$ 39,382	175,503,634	(153,777,916)	21,765,892
Shares issued to consultant & other (in shares)	0	0	31,833
Shares issued to consultant & other	$ 0	$ 0	$ 318	200,690	0	201,008
Vesting expense	$ 0	$ 0	$ 0	9,287	0	9,287
Series F Preferred Stock dividend (in shares)	0	79,404	0
Series F Preferred Stock dividend	$ 0	$ 794	$ 0	794	0	0
Series F Preferred Stock dividend	0	(794)	0	(794)	0	0
Net loss	0	0	0	0	(3,421,802)	(3,421,802)
Vesting expense, net of forfeitures	$ 0	$ 0	$ 0	(9,287)	0	(9,287)
Balance (in shares) at Mar. 31, 2023	79,246	79,404	3,969,993
Balance at Mar. 31, 2023	$ 792	$ 794	$ 39,700	175,712,817	(157,199,718)	18,554,385
Balance (in shares) at Dec. 31, 2022	79,246	0	3,938,160
Balance at Dec. 31, 2022	$ 792	$ 0	$ 39,382	175,503,634	(153,777,916)	21,765,892
Net loss						(10,508,620)
Balance (in shares) at Sep. 30, 2023	79,246	0	4,033,293
Balance at Sep. 30, 2023	$ 792	$ 0	$ 40,333	175,896,766	(164,286,536)	11,651,355
Balance (in shares) at Mar. 31, 2023	79,246	79,404	3,969,993
Balance at Mar. 31, 2023	$ 792	$ 794	$ 39,700	175,712,817	(157,199,718)	18,554,385
Shares issued to consultant & other (in shares)	0	0	10,965
Shares issued to consultant & other	$ 0	$ 0	$ 110	68,058	0	68,168
Vesting expense	0	0	0	5,872	0	5,872
Net loss	$ 0	$ 0	$ 0	0	(3,923,368)	(3,923,368)
Shares issued in connection with reverse stock split (in shares)	0	0	25,343
Shares issued in connection with reverse stock split	$ 0	$ 0	$ 253	(253)	0	0
Series F Preferred Stock redemption (in shares)	0	(79,404)	0
Series F Preferred Stock redemption	$ 0	$ (794)	$ 0	794	0	0
Vesting expense, net of forfeitures	$ 0	$ 0	$ 0	(5,872)	0	(5,872)
Balance (in shares) at Jun. 30, 2023	79,246	0	4,006,301
Balance at Jun. 30, 2023	$ 792	$ 0	$ 40,063	175,787,288	(161,123,086)	14,705,057
Shares issued to consultant & other (in shares)	0	0	25,835
Shares issued to consultant & other	$ 0	$ 0	$ 258	125,299	0	125,557
Vesting expense	(0)	(0)	(0)	14,300		14,300
Net loss	0	0	0	0	(3,163,450)	(3,163,450)
Vesting expense, net of forfeitures	$ 0	$ 0	$ 0	(14,300)		(14,300)
Shares issued to management for vesting of restricted stock units, net of repurchase to cover withholding tax (in shares)	0	0	1,157
Shares issued to management for vesting of restricted stock units, net of repurchase to cover withholding tax	$ 0	$ 0	$ 12	(1,521)	0	(1,509)
Balance (in shares) at Sep. 30, 2023	79,246	0	4,033,293
Balance at Sep. 30, 2023	$ 792	$ 0	$ 40,333	$ 175,896,766	$ (164,286,536)	$ 11,651,355

Note 10 - Leases (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
Note 10 - Leases (Details Textual) - USD ($)	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Jun. 01, 2023	Jan. 04, 2023	Dec. 31, 2022
Operating Lease, Right-of-Use Asset	$ 2,870,286		$ 2,870,286			$ 2,922,365	$ 211,893
Operating Lease, Expense	$ 230,390	$ 183,924	$ 665,252	$ 536,156
Helomics' Offices [Member]
Lessee, Operating Lease, Lease Not yet Commenced, Term of Contract						5 years
Eagan, Minnesota Office [Member]
Operating Lease, Right-of-Use Asset					$ 74,816
Lessee, Operating Lease, Remaining Lease Term					2 years

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Assets, Current [Abstract]
Cash and cash equivalents	$ 11,915,048	$ 22,071,523
Accounts receivable	544,756	331,196
Inventories	439,989	430,493
Prepaid expense and other assets	620,692	526,801
Total current assets	13,520,485	23,360,013
Property and equipment, net	1,392,681	1,833,255
Intangibles, net	259,320	253,865
Lease right-of-use assets	2,870,286	211,893
Other long-term assets	124,096	75,618
Total assets	18,166,868	25,734,644
LIABILITIES AND STOCKHOLDERS’ EQUITY
Accounts payable	1,168,226	943,452
Note payable	260,220	0
Accrued expenses and other liabilities	1,810,838	2,229,075
Derivative liability	2,109	13,833
Contract liabilities	374,957	602,073
Lease liability	555,541	94,237
Total current liabilities	4,171,891	3,882,670
Lease liability – net of current portion	2,343,622	86,082
Total liabilities	6,515,513	3,968,752
Commitments and Contingencies
Stockholders’ equity:
Common stock, $.01 par value, 200,000,000 shares authorized, 4,033,293 and 3,938,160 shares outstanding as of September 30, 2023 and December 31, 2022, respectively	40,333	39,382
Additional paid-in capital	175,896,766	175,503,634
Accumulated deficit	(164,286,536)	(153,777,916)
Total stockholders’ equity	11,651,355	21,765,892
Total liabilities and stockholders’ equity	18,166,868	25,734,644
Series B Convertible Preferred Stock [Member]
Stockholders’ equity:
Series B Convertible Preferred Stock, $.01 par value, 2,300,000 shares authorized, 79,246 shares outstanding as of September 30, 2023 and December 31, 2022	$ 792	$ 792

Note 3 - Inventories - Schedule of Inventory (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Finished goods	$ 242,949	$ 290,616
Raw materials	190,346	133,183
Work-In-Process	6,694	6,694
Total	$ 439,989	$ 430,493

Note 12 - Segments - Segments (Details) - USD ($)	3 Months Ended						9 Months Ended
Note 12 - Segments - Segments (Details) - USD ($)	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Revenue	$ 715,056			$ 455,827			$ 1,445,061	$ 1,141,986
Net loss	(3,163,450)	$ (3,923,368)	$ (3,421,802)	(4,059,484)	$ (10,391,324)	$ (3,370,715)	(10,508,620)	(17,821,524)
Assets	18,166,868						18,166,868		$ 25,734,644
Operating Segments [Member] \| Pittsburgh [Member]
Revenue	417,096			172,637			441,567	266,642
Net loss	(674,952)			(1,076,508)			(3,428,644)	(10,891,767)
Assets	3,422,462						3,422,462		1,055,228
Operating Segments [Member] \| Eagan [Member]
Revenue	259,530			253,751			866,535	809,875
Net loss	(189,031)			(109,408)			(756,115)	(259,444)
Assets	1,336,101						1,336,101		946,394
Operating Segments [Member] \| Birmingham [Member]
Revenue	38,430			29,439			136,959	64,580
Net loss	(415,083)			(407,622)			(1,483,222)	(1,206,550)
Assets	1,116,990						1,116,990		1,353,434
Corporate, Non-Segment [Member]
Revenue	0			0			0	889
Net loss	(1,884,384)			$ (2,465,946)			(4,840,639)	$ (5,463,763)
Assets	$ 12,291,315						$ 12,291,315		$ 22,379,588

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

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Note 9 - Loss Per Share - Antidilutive Securities Excluded from the Diluted Calculations (Details) - shares	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities (in shares) (in shares)	48,225	51,082
Restricted Stock Units (RSUs) [Member]
Antidilutive Securities (in shares) (in shares)	0	24,167
Warrant [Member]
Antidilutive Securities (in shares) (in shares)	1,807,020	1,819,927
Series B Convertible Preferred Stock [Member]
Antidilutive Securities (in shares) (in shares)	16	16

Note 3 - Inventories

9 Months Ended

Sep. 30, 2023

Inventory Disclosure [Text Block]

NOTE 3 – INVENTORIES

Inventory balances are as follows:

	As of September 30, 2023		As of December 31, 2022

Finished goods	$	242,949	$	290,616
Raw materials		190,346		133,183
Work-In-Process		6,694		6,694
Total	$	439,989	$	430,493

Note 10 - Leases - Lease Information (Details)	Sep. 30, 2023
Weighted average remaining lease term – operating leases in years (Year)	4 years 2 months 23 days
Weighted average discount rate – operating leases	12.00%

Note 6 - Stockholders' Equity, Stock Options and Warrants

9 Months Ended

Sep. 30, 2023

Equity [Text Block]

NOTE 6 – STOCKHOLDERS’ EQUITY, STOCK OPTIONS AND WARRANTS

Series F Preferred Stock Dividend and Reverse Stock Split

On March 16, 2023, the Board of Directors of the Company authorized the issuance of 80,000 shares of Series F Preferred Stock, par value $0.01 per share.

On March 16, 2023, the Board of Directors of the Company declared a dividend of one one-thousandth of a share of Series F Preferred Stock, par value $0.01 per share, for each outstanding share of the Company’s common stock held on record as of March 27, 2023. 79,404 shares of Series F Preferred Stock were issued pursuant to the stock dividend. Each share of Series F Preferred Stock entitled the holder thereof to 1,000,000 votes per share to vote together with the outstanding shares of common stock of the Company as a single class to adopt an amendment to the Company’s Certificate of Incorporation to affect a reverse stock split.

On April 19, 2023, the Company completed a one-for-twenty reverse stock split that was effective for trading purposes on April 24, 2023. No fractional shares were issued as a result of the reverse stock split. Any fractional shares that would otherwise have resulted from the reverse stock split were rounded up to the next whole number. The number of authorized shares of common stock under the Company’s certificate of incorporation, as amended, remained unchanged at 200,000,000 shares. All numbers of shares and per-share amounts in this report have been adjusted to reflect the reverse split. Proportionate reductions were made to the number of shares of common stock reserved for future issuance under our 2012 Equity Incentive Plan and the number of shares of common stock that may be issued upon exercise or vesting of outstanding equity incentive awards and warrants, and proportionate increases were made to the exercise price or share-based performance criteria, if any, applicable to such awards and warrants.

Redemption of Series F Preferred Stock

On April 17, 2023, the Company convened a special meeting of stockholders, which was adjourned due to the lack of a quorum and reconvened on April 19, 2023 (the “Special Meeting”), at which the Company’s stockholders approved a proposal to amend the Company’s certificate of incorporation to effect a reverse stock split of the Company’s common stock at a ratio in the range of 1-for-2 to 1-for-25, with such ratio to be determined by the Company’s Board of Directors (the “Reverse Split Proposal”). All shares of Series F Preferred Stock that were not present in person or by proxy at the Special Meeting as of immediately prior to the opening of the polls (the “Initial Redemption Time”) were automatically redeemed (the “Initial Redemption”). All outstanding shares of Series F Preferred Stock that were not redeemed pursuant to the Initial Redemption were redeemed automatically upon the approval by the Company’s stockholders of the Reverse Split Proposal (the “Subsequent Redemption” and, together with the Initial Redemption, the “Redemption”). Both the Initial Redemption and the Subsequent Redemption occurred on April 19, 2023. As a result, no shares of Series F Preferred Stock remain outstanding.

Equity Incentive Plan

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

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

	Stock Options					Warrants
	Number of Shares			Average Exercise Price		Number of Shares			Average Exercise Price
Outstanding at December 31, 2021		53,144		$	96.60		1,584,995		$	33.20

Issued		1,599			8.40		1,053,136			14.00
Forfeited		(2,013	)		17.60		-			-
Expired		(3,677	)		208.40		(5,422	)		329.60
Cancelled		-			-		(816,272	)		30.20
Outstanding at December 31, 2022		49,053		$	91.69		1,816,437		$	22.60

Issued		1,075			5.45		-			-
Forfeited		(49	)		6.18		-			-
Expired		(1,854	)		121.24		(9,417	)		217.64
Outstanding at September 30, 2023		48,225		$	83.58		1,807,020		$	21.58

Stock-based compensation expense, net of forfeitures, recognized for the three months ended September 30, 2023 and September 30, 2022 was $(14,300) and $26,993, respectively. Stock-based compensation expense recognized for the nine months ended September 30, 2023 and September 30, 2022 was $859 and $102,894, respectively. The Company has $2,833 of unrecognized compensation expense related to unvested stock options that is expected to be recognized over the next 19 months. At September 30, 2023, there were no restricted stock units (“RSUs”) outstanding under the plan and the Company has no unrecognized compensation expense related to unvested RSUs.

The entire disclosure for equity.

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Note 1 - Summary of Significant Accounting Policies (Details Textual)		3 Months Ended		9 Months Ended
	Apr. 19, 2023	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Number of Tumor Samples		150,000		150,000
Number of Operating Segments				3
Retained Earnings (Accumulated Deficit)		$ 164,286,536		$ 164,286,536		$ 153,777,916
Cash and Cash Equivalents, at Carrying Value		11,915,048		11,915,048		22,071,523
Liabilities, Current		4,171,891		4,171,891		3,882,670
Accounts Payable and Accrued Liabilities, Current		2,979,064		2,979,064
Operating Lease, Liability, Current		555,541		555,541		94,237
Notes Payable, Current		$ 260,220		$ 260,220		0
Short-Term Debt, Percentage Bearing Fixed Interest Rate		9.25%		9.25%
Operating Lease, Liability, Noncurrent		$ 2,343,622		$ 2,343,622		86,082
Operating Lease, Weighted Average Remaining Lease Term (Year)		4 years 2 months 23 days		4 years 2 months 23 days
Net Cash Provided by (Used in) Operating Activities				$ 10,107,030	$ 9,135,812
Accounts Receivable, Allowance for Credit Loss, Current		$ 0		0		0
Accounts Receivable, after Allowance for Credit Loss		544,756		544,756		331,196	$ 354,196
Contract with Customer, Liability		374,957		374,957		$ 602,073	$ 186,951
Contract liabilities				(227,116)	(64,889)
Research and Development Expense		20,671	$ 15,150	88,843	$ 116,763
Income Tax Expense (Benefit)				0
Unrecognized Tax Benefits		0		0
Cash, Uninsured Amount		$ 34,853		$ 34,853
Reverse Stock Split [Member]
Stockholders' Equity Note, Stock Split, Conversion Ratio	20

Note 7 - Collaborative Agreements (Details Textual) $ in Thousands	3 Months Ended
	Sep. 30, 2023 USD ($)
Cancer Research Horizons [Member] \| Collaborative Arrangement, Transaction with Party to Collaborative Arrangement [Member]
Revenue from Collaborative Arrangement, Excluding Revenue from Contract with Customer	$ 0

Note 12 - Segments

9 Months Ended

Sep. 30, 2023

Segment Reporting Disclosure [Text Block]

NOTE 12 – SEGMENTS

The Company has determined that it will focus its resources on applying AI to support the development of optimal cancer therapies, partnering with biopharma clients to help prioritize drugs for development and identify biomarker-informed indications. Its platform provides an informed decision tool to select optimal 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 the Predictive Oncology name. Going forward, the Company will operate under the Predictive Oncology tradename with laboratory operations in Pittsburgh, Pennsylvania and Birmingham, Alabama. As of January 1, 2023, the Company changed its reportable segments because of this focused approach. The Company has retrospectively revised the reported segment information for all periods presented for consistency.

The Company has three reportable segments that have been delineated by location and specialty: the Pittsburgh segment provides services that include the application of AI using its proprietary biobank of 150,000+ cancer tumor samples. Pittsburgh also utilizes 3D culture models in drug development. The Birmingham segment provides services and research 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 of biologics focused on solubility improvements, stability studies, and protein production. The Eagan (Minnesota) segment consists of the production of the United States Food and Drug Administration (“FDA”)-cleared STREAMWAY System for automated fluid waste management, direct-to-drain medical fluid disposal, and associated products.

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

See discussion of revenue recognition in Note 1 – Summary of Significant Accounting Policies for a description of the products and services recognized in each segment. The segment revenues and segment net losses for the three and nine months ended September 30, 2023 and 2022 are included in the table below. zPREDICTA Inc. was merged with Predictive Oncology Inc. at the end of 2022 and is now reported as part of the Pittsburgh operating segment. All revenues are earned from external customers.

Revenue

	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2023		2022		2023		2022
Pittsburgh	$	417,096	$	172,637	$	441,567	$	266,642
Eagan		259,530		253,751		866,535		809,875
Birmingham		38,430		29,439		136,959		64,580
Corporate		-		-		-		889
Total	$	715,056	$	455,827	$	1,445,061	$	1,141,986

Segment Loss

	Three Months Ended						Nine Months Ended
	September 30,						September 30,
	2023			2022			2023			2022
Pittsburgh	$	(674,952	)	$	(1,076,508	)	$	(3,428,644	)	$	(10,891,767	)
Eagan		(189,031	)		(109,408	)		(756,115	)		(259,444	)
Birmingham		(415,083	)		(407,622	)		(1,483,222	)		(1,206,550	)
Corporate		(1,884,384	)		(2,465,946	)		(4,840,639	)		(5,463,763	)
Total	$	(3,163,450	)	$	(4,059,484	)	$	(10,508,620	)	$	(17,821,524	)

Assets

	As of		As of
	September 30,		December 31,
	2023		2022
Pittsburgh	$	3,422,462	$	1,055,228
Eagan		1,336,101		946,394
Birmingham		1,116,990		1,353,434
Corporate		12,291,315		22,379,588
Total	$	18,166,868	$	25,734,644

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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Office Equipment [Member] | Minimum [Member]

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

Sep. 30, 2023

Office Equipment [Member] | Maximum [Member]

3 years

Leasehold Improvements [Member]

10 years

Manufacturing Tooling [Member] | Minimum [Member]

2 years

^[1]

Manufacturing Tooling [Member] | Maximum [Member]

3 years

Laboratory Equipment [Member] | Minimum [Member]

7 years

Laboratory Equipment [Member] | Maximum [Member]

4 years

10 years

Demo Equipment [Member]

3 years

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

Note 9 - Loss Per Share (Tables)

9 Months Ended

Sep. 30, 2023

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

	Three Months Ended						Nine Months Ended
	September 30,						September 30,
	2023			2022			2023			2022
Numerator:
Net loss attributable to common stockholders: basic and diluted calculation	$	(3,163,450	)	$	(4,059,485	)	$	(10,508,620	)	$	(17,821,524	)

Denominator:
Weighted average common shares outstanding - basic		4,031,356			3,919,203			3,998,887			3,602,515
Effect of diluted stock options, warrants, and preferred stock (1)		-			-			-			-
Weighted average common shares outstanding - diluted		4,031,356			3,919,203			3,998,887			3,602,515
Loss per common share - basic and diluted	$	(0.78	)	$	(1.04	)	$	(2.63	)	$	(4.95	)

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

	Three and Nine Months Ended
	September 30,
	2023		2022
Options		48,225		51,082
Restricted Stock Units		-		24,167
Warrants		1,807,020		1,819,927
Series B Convertible Preferred Stock		16		16

Note 2 - Fair Value Measurements - Fair Value of Assets and Liabilities on a Recurring Basis (Details) - Fair Value, Recurring [Member] - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Derivatives	$ 2,109	$ 13,833
Fair Value, Inputs, Level 1 [Member]
Derivatives	0	0
Fair Value, Inputs, Level 2 [Member]
Derivatives	0	0
Fair Value, Inputs, Level 3 [Member]
Derivatives	$ 2,109	$ 13,833

Fair value, after the effects of master netting arrangements, of a financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes liabilities not subject to a master netting arrangement and not elected to be offset.

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Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Sep. 30, 2023	Dec. 31, 2022
Preferred Stock, Shares Authorized (in shares)	20,000,000	20,000,000
Common Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.01	$ 0.01
Common Stock, Shares Authorized (in shares)	200,000,000	200,000,000
Common Stock, Shares, Outstanding (in shares)	4,033,293	3,938,160
Series B Convertible Preferred Stock [Member]
Preferred Stock, Shares Authorized (in shares)	2,300,000	2,300,000
Preferred Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.01	$ 0.01
Preferred Stock, Shares Outstanding (in shares)	79,246	79,246

Note 6 - Stockholders' Equity, Stock Options and Warrants (Tables)

9 Months Ended

Sep. 30, 2023

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, 2021		53,144		$	96.60		1,584,995		$	33.20

Issued		1,599			8.40		1,053,136			14.00
Forfeited		(2,013	)		17.60		-			-
Expired		(3,677	)		208.40		(5,422	)		329.60
Cancelled		-			-		(816,272	)		30.20
Outstanding at December 31, 2022		49,053		$	91.69		1,816,437		$	22.60

Issued		1,075			5.45		-			-
Forfeited		(49	)		6.18		-			-
Expired		(1,854	)		121.24		(9,417	)		217.64
Outstanding at September 30, 2023		48,225		$	83.58		1,807,020		$	21.58

Note 4 - Property and Equipment (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Depreciation, Total	$ 156,124	$ 227,135	$ 560,413	$ 669,686
Property, Plant and Equipment [Member] \| Birmingham Operating Segment [Member]
Asset Impairment Charges	$ 162,905

Note 2 - Fair Value Measurements (Tables)

9 Months Ended

Sep. 30, 2023

Fair Value, Assets Measured on Recurring Basis [Table Text Block]

September 30, 2023	Fair Value		Level 1		Level 2		Level 3
Liabilities:
Derivatives	$	2,109	$	-	$	-	$	2,109

December 31, 2022	Fair Value		Level 1		Level 2		Level 3
Liabilities:
Derivatives	$	13,833	$	-	$	-	$	13,833

Note 8 - Derivatives (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
Note 8 - Derivatives (Details Textual) - USD ($)	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Agent Warrants In Connection With March 2020 Private Placement [Member]
Derivative Liability, Total	$ 293		$ 293		$ 3,355
Derivative, Gain (Loss) on Derivative, Net, Total	743	$ 3,308	3,062	$ 35,474
Agent Warrants Issued in Connection with May 2020 Offering [Member]
Derivative Liability, Total	576		576		4,479
Derivative, Gain (Loss) on Derivative, Net, Total	1,133	3,370	3,903	35,421
Agent Warrants In Connection With June 2020 Warrant [Member]
Derivative Liability, Total	1,240		1,240		$ 5,999
Derivative, Gain (Loss) on Derivative, Net, Total	$ 1,587	$ 3,541	$ 4,759	$ 36,486

Note 8 - Derivatives (Tables)

9 Months Ended

Sep. 30, 2023

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

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

Derivative liability balance at December 31, 2022	$	13,833
Gain recognized to revalue derivative instrument at fair value		(953	)
Derivative liability balance at March 31, 2023	$	12,880
Gain recognized to revalue derivative instrument at fair value		(7,308	)
Derivative liability balance at June 30, 2023	$	5,572
Gain recognized to revalue derivative instrument at fair value		(3,463	)
Derivative liability balance at September 30, 2023	$	2,109

Note 9 - Loss Per Share

9 Months Ended

Sep. 30, 2023

Earnings Per Share [Text Block]

NOTE 9 – LOSS PER SHARE

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

	Three Months Ended						Nine Months Ended
	September 30,						September 30,
	2023			2022			2023			2022
Numerator:
Net loss attributable to common stockholders: basic and diluted calculation	$	(3,163,450	)	$	(4,059,485	)	$	(10,508,620	)	$	(17,821,524	)

Denominator:
Weighted average common shares outstanding - basic		4,031,356			3,919,203			3,998,887			3,602,515
Effect of diluted stock options, warrants, and preferred stock (1)		-			-			-			-
Weighted average common shares outstanding - diluted		4,031,356			3,919,203			3,998,887			3,602,515
Loss per common share - basic and diluted	$	(0.78	)	$	(1.04	)	$	(2.63	)	$	(4.95	)

(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:

	Three and Nine Months Ended
	September 30,
	2023		2022
Options		48,225		51,082
Restricted Stock Units		-		24,167
Warrants		1,807,020		1,819,927
Series B Convertible Preferred Stock		16		16

There were 79,246 shares of Series B Convertible Preferred Stock outstanding as of September 30, 2023 and September 30, 2022. In total, the 79,246 shares of Series B Convertible Preferred Stock were convertible to 16 shares of common stock as of September 30, 2023 and September 30, 2022 due to the cumulative effect of reverse stock splits.

Note 1 - Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2023

Property Plant and Equipment Useful Life [Table Text Block]

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

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

	For the nine months ended September 30,
	2023	2022
	Stock Options
Expected dividend yield	0.0%	0.0%
Expected stock price volatility	90.8% – 98.2%	86.5% – 92.2%
Risk-free interest rate	3.38% – 3.95%	1.83% – 3.43%
Expected life (years)	10	10
	Warrants
Expected dividend yield	0.0%	0.0%
Expected stock price volatility	0%	92.2%
Risk-free interest rate	0%	2.96% – 2.97%
Expected life (years)	0	5 – 5.5

Note 8 - Derivatives - Change in Fair Value of Derivative Liabilities 2 (Details) - USD ($)	3 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022
Derivative liability balance	$ 5,572	$ 12,880	$ 13,833	$ 32,318	$ 127,572	$ 129,480
Gain recognized to revalue derivative instrument at fair value	(3,463)	(7,308)	(953)	(10,219)	(95,254)	(1,908)
Derivative liability balance	$ 2,109	$ 5,572	$ 12,880	$ 22,099	$ 32,318	$ 127,572

Note 4 - Property and Equipment

9 Months Ended

Sep. 30, 2023

Property, Plant and Equipment Disclosure [Text Block]

NOTE 4 – PROPERTY AND EQUIPMENT

The Company’s property and equipment consist of the following:

	As of September 30, 2023			As of December 31, 2022
Computers, software, and office equipment	$	496,382		$	463,292
Leasehold improvements		506,162			535,527
Laboratory equipment		3,661,891			3,559,362
Manufacturing tooling		133,285			121,120
Demo equipment		31,554			31,554
Total		4,829,274			4,710,855
Less: Accumulated depreciation		(3,436,593	)		(2,877,600	)
Total Property and Equipment, Net	$	1,392,681		$	1,833,255

Due to changes in its future projected cash flows, the Company prepared an undiscounted cash flow for its Birmingham asset group as of June 30, 2023 as required under ASC 360 and determined the carrying amount of the asset group exceeded its estimated undiscounted future cash flows. The Company determined the fair value of the Birmingham asset group using replacement cost and market approaches based on the in-exchange value. The Company recognized an impairment loss of $162,905 of its property and equipment in the Birmingham operating segment during the second quarter of 2023.

Depreciation expense, recorded within general and administrative expenses and operations expenses, was $156,124 and $227,135 for the three months ended September 30, 2023 and 2022, respectively, and $560,413 and $669,686 during the nine months ended September 30, 2023 and 2022, respectively.

Note 5 - Intangible Assets - Components of Intangible Assets (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Sep. 30, 2023
Gross Carrying Costs	$ 4,289,141	$ 535,096
Accumulated Amortization	(685,901)	(275,776)
Net Carrying Amount	253,865	259,320
Impairment, finite	(3,349,375)
Patents and Trademarks [Member]
Gross Carrying Costs	509,141	535,096
Accumulated Amortization	(255,276)	(275,776)
Net Carrying Amount	253,865	259,320
Impairment, finite	0
Developed Technology Rights [Member]
Gross Carrying Costs	3,500,000	0
Accumulated Amortization	(386,459)	0
Net Carrying Amount	0	0
Impairment, finite	(3,113,541)
Customer Relationships [Member]
Gross Carrying Costs	200,000	0
Accumulated Amortization	(22,083)	0
Net Carrying Amount	0	0
Impairment, finite	(177,917)
Trade Names 1 [Member]
Gross Carrying Costs	80,000	0
Accumulated Amortization	(22,083)	0
Net Carrying Amount	0	$ 0
Impairment, finite	$ (57,917)

Document And Entity Information - shares	9 Months Ended
Document And Entity Information - shares	Sep. 30, 2023	Nov. 06, 2023
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2023
Document Transition Report	false
Entity File Number	001-36790
Entity Registrant Name	Predictive Oncology Inc.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	33-1007393
Entity Address, Address Line One	91 43rd Street, Suite 110
Entity Address, City or Town	Pittsburgh
Entity Address, State or Province	PA
Entity Address, Postal Zip Code	15201
City Area Code	412
Local Phone Number	432-1500
Title of 12(b) Security	Common stock, $0.01 par value
Trading Symbol	POAI
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding (in shares)		4,063,081
Entity Central Index Key	0001446159
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q3
Amendment Flag	false

Note 12 - Segments (Tables)

9 Months Ended

Sep. 30, 2023

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

	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2023		2022		2023		2022
Pittsburgh	$	417,096	$	172,637	$	441,567	$	266,642
Eagan		259,530		253,751		866,535		809,875
Birmingham		38,430		29,439		136,959		64,580
Corporate		-		-		-		889
Total	$	715,056	$	455,827	$	1,445,061	$	1,141,986

	Three Months Ended						Nine Months Ended
	September 30,						September 30,
	2023			2022			2023			2022
Pittsburgh	$	(674,952	)	$	(1,076,508	)	$	(3,428,644	)	$	(10,891,767	)
Eagan		(189,031	)		(109,408	)		(756,115	)		(259,444	)
Birmingham		(415,083	)		(407,622	)		(1,483,222	)		(1,206,550	)
Corporate		(1,884,384	)		(2,465,946	)		(4,840,639	)		(5,463,763	)
Total	$	(3,163,450	)	$	(4,059,484	)	$	(10,508,620	)	$	(17,821,524	)

	As of		As of
	September 30,		December 31,
	2023		2022
Pittsburgh	$	3,422,462	$	1,055,228
Eagan		1,336,101		946,394
Birmingham		1,116,990		1,353,434
Corporate		12,291,315		22,379,588
Total	$	18,166,868	$	25,734,644

Note 5 - Intangible Assets - Estimated Future Amortization Expense (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Remainder of 2023	$ 6,863
Finite-Lived Intangible Asset, Expected Amortization, Year One	27,451
Finite-Lived Intangible Asset, Expected Amortization, Year Two	27,451
Finite-Lived Intangible Asset, Expected Amortization, Year Three	27,451
Finite-Lived Intangible Asset, Expected Amortization, Year Four	27,451
Thereafter	142,653
Total	$ 259,320	$ 253,865

Significant Accounting Policies (Policies)

9 Months Ended

Sep. 30, 2023

Accounting Policies [Abstract]

Nature Of Operations and Going Concern Policy [Policy Text Block]

Nature of Operations and Going Concern

Stockholders' Equity, Policy [Policy Text Block]

Reverse Stock Split

Basis of Accounting, Policy [Policy Text Block]

Interim Financial Statements

Use of Estimates, Policy [Policy Text Block]

Accounting Policies and Estimates

Reclassification, Comparability Adjustment [Policy Text Block]

Reclassifications

Cash and Cash Equivalents, Policy [Policy Text Block]

Cash and Cash Equivalents

Receivable [Policy Text Block]

Receivables

Fair Value Measurement, Policy [Policy Text Block]

Fair Value Measurements

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.

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]

Property and Equipment

	Years
Computers, software, and office equipment	3	-	10
Leasehold improvements (1)		2
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.

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

Long-lived Assets

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

Goodwill

Lessee, Leases [Policy Text Block]

Leases

Collaborative Arrangement, Accounting Policy [Policy Text Block]

Collaboration Arrangements

Revenue from Contract with Customer [Policy Text Block]

Revenue Recognition

Revenue from Product Sales

Revenue from Clinical Testing

Contract Research Organization (“CRO”) and AI-Driven Business

Royalty Revenue

Variable Consideration

Warranty

Contract Balances

Practical Expedients

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 grant is estimated on the grant date using the Black-Scholes option valuation model with the following assumptions:

	For the nine months ended September 30,
	2023	2022
	Stock Options
Expected dividend yield	0.0%	0.0%
Expected stock price volatility	90.8% – 98.2%	86.5% – 92.2%
Risk-free interest rate	3.38% – 3.95%	1.83% – 3.43%
Expected life (years)	10	10
	Warrants
Expected dividend yield	0.0%	0.0%
Expected stock price volatility	0%	92.2%
Risk-free interest rate	0%	2.96% – 2.97%
Expected life (years)	0	5 – 5.5

Research and Development Expense, Policy [Policy Text Block]

Research and Development

Income Tax, Policy [Policy Text Block]

Income Taxes

Tax years after 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

Risks and Uncertainties Policy [Policy Text Block]

Risks and Uncertainties

New Accounting Pronouncements, Policy [Policy Text Block]

Recent Accounting Pronouncements

Recently Adopted Accounting Standards

Note 4 - Property and Equipment (Tables)

9 Months Ended

Sep. 30, 2023