0001171843-24-001694 | 10-K | XBRL Viewer

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

	Year Ended December 31,
	2023			2022
Statutory federal income tax benefit	$	2,936,633		$	5,404,903
State tax benefit, net of federal taxes		599,958			856,735
Foreign tax benefit		-			-
Foreign operations tax rate differential		-			-
State rate adjustment		(125,150	)		(7,795,184
Nondeductible/nontaxable items		121,708			(7,709	)
Goodwill impairment		-			(1,654,212	)
NOL and deferred only adjustments		(59,913,532	)		(1,149,895	)
Other		(5,182	)		89,162
Valuation allowance decrease		56,385,565			4,256,200
Total income tax benefit	$	-		$	-

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

	December 31, 2023			December 31, 2022
Deferred tax assets:
Noncurrent:
Inventory	$	-		$	-
Compensation accruals		87,131			150,168
Accruals and reserves		204,083			254,213
Deferred revenue		36,169			51,198
Charitable contribution carryover		1,724			1,766
Derivatives		349			3,192
Intangibles		852,414			1,191,874
Capitalized R&D		919,789			635,862
Depreciation		59,511			-
Lease liabilities		703,026			6,925
NQSO compensation		627,997			1,625,108
NOL and credits		21,737,285			77,042,831
Total deferred tax assets		25,229,478			80,963,137

Deferred tax liabilities:
Noncurrent:
Depreciation		-			(39,213	)
Lease right-of-use assets		(691,119	)		-
Total deferred tax liabilities		(691,119	)		(39,213	)

Net deferred tax assets		24,538,359			80,923,924
Less: valuation allowance		(24,538,359	)		(80,923,924	)
Total	$	-		$	-

Consolidated Balance Sheets - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Current Assets:
Cash	$ 8,728,660	$ 22,071,523
Accounts receivable	333,697	331,196
Inventories	494,374	430,493
Prepaid expense and other assets	521,700	526,801
Total current assets	10,078,431	23,360,013
Property and equipment, net	1,233,910	1,833,255
Intangibles, net	252,457	253,865
Lease right-of-use assets	2,728,355	211,893
Other long-term assets	124,096	75,618
Total assets	14,417,249	25,734,644
LIABILITIES AND STOCKHOLDERS' EQUITY
Accounts payable	1,342,027	943,452
Note payable	150,408	0
Accrued expenses and other liabilities	1,631,702	2,229,075
Derivative liability	1,376	13,833
Contract liabilities	308,091	602,073
Lease liability	517,427	94,237
Total current liabilities	3,951,031	3,882,670
Other long-term liabilities	5,459	0
Lease liability – net of current portion	2,188,979	86,082
Total liabilities	6,145,469	3,968,752
Commitments and Contingencies
Stockholders’ equity:
Common stock, $.01 par value, 200,000,000 shares authorized, 4,062,853 and 3,938,160 shares outstanding as of December 31, 2023, and December 31, 2022, respectively	40,629	39,382
Additional paid-in capital	175,992,242	175,503,634
Accumulated deficit	(167,761,883)	(153,777,916)
Total stockholders’ equity	8,271,780	21,765,892
Total liabilities and stockholders’ equity	14,417,249	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 December 31, 2023, and December 31, 2022	$ 792	$ 792

Consolidated Statements of Cash Flows	12 Months Ended
Consolidated Statements of Cash Flows	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Cash flow from operating activities:
Net loss	$ (13,983,967)	$ (25,737,634)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	739,316	1,313,075
Vesting expense	2,038	166,312
Common stock issued to non-employees	299,430	356,125
Gain on valuation of equity-linked instruments and derivative liability	(12,457)	(115,647)
Loss on impairment of goodwill	0	7,231,093
Loss on impairment of finite-lived intangible assets	0	3,349,375
Loss on impairment of property and equipment	162,905	185,469
Loss on property and equipment disposal	903	14,346
us-gaap_IncreaseDecreaseInAccountsReceivable	2,501	(23,000)
Inventories	(63,881)	(42,808)
Prepaid expense and other assets	(43,377)	78,425
Accounts payable	398,575	(78,322)
Accrued expenses and other liabilities	(397,851)	869,987
Contract liabilities	(293,982)	41,819
Other long-term liabilities	5,459	(25,415)
Net cash used in operating activities:	(13,189,390)	(12,370,800)
Cash flow from investing activities:
Purchase of property and equipment	(276,352)	(419,869)
Acquisition of intangibles	(26,019)	(55,828)
Net cash used in investing activities	(302,371)	(475,697)
us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract
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	(1,510)	(27,654)
Proceeds from note payable	364,721	0
Repayment of note payable	(214,313)	0
Net cash provided by financing activities	148,898	6,715,405
Net decrease in cash	(13,342,863)	(6,131,092)
Cash at beginning of period	22,071,523	28,202,615
Cash at end of period	8,728,660	22,071,523
us-gaap_SupplementalCashFlowInformationAbstract
Cash payments for interest	13,904	3,821
Adjustment to goodwill for acquisition of zPREDICTA contract liabilities	0	373,303
Right-of-use assets obtained in exchange for lease liabilities	2,997,181	0
Series F Preferred Stock dividend	794	0
Common stock issued to settle accrued board of directors’ and advisory board compensation	189,896	0
Redemption of Series F Preferred Stock	(794)	0
Restricted Stock Units (RSUs) [Member]
us-gaap_SupplementalCashFlowInformationAbstract
Common stock issued to settle accrued board of directors’ and advisory board compensation	4,934	0
Reverse Stock Split [Member]
us-gaap_SupplementalCashFlowInformationAbstract
Common stock issued to settle accrued board of directors’ and advisory board compensation	$ 253	$ 0

Note 7 - Notes Payable (Details Textual) - USD ($)	Dec. 31, 2023	Jul. 31, 2023
Debt Instrument, Face Amount		$ 364,721
Short-Term Debt, Percentage Bearing Fixed Interest Rate	9.25%	9.25%
Notes Payable	$ 150,408

Note 12 - Retirement Savings Plans

12 Months Ended

Dec. 31, 2023

Retirement Benefits [Text Block]

NOTE 12 – RETIREMENT SAVINGS PLANS

The Company has a pre-tax salary reduction/profit-sharing plan under the provisions of Section 401(k) of the Internal Revenue Code, which covers employees meeting certain eligibility requirements. During 2023 and 2022, the Company matched 100% of the employee’s contribution up to 4.0% of their earnings. Employer contributions were $192,499 and $99,924 in 2023 and 2022, respectively. There were no discretionary contributions to the plan in 2023 and 2022.

The entire disclosure for retirement benefits.

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Note 15 - Subsequent Events (Details Textual)	Feb. 02, 2024 USD ($)
Subsequent Event [Member] \| Special Termination Benefits [Member]
Separation Benefits	$ 410,000

Note 2 - Fair Value Measurements

12 Months Ended

Dec. 31, 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:

December 31, 2023	Fair Value		Level 1		Level 2		Level 3
Liabilities:
Derivatives	$	1,376	$	-	$	-	$	1,376

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

Office Equipment [Member] | Minimum [Member]

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 9 - Stockholders' Equity, Stock Options and Warrants (Details Textual)						9 Months Ended		12 Months Ended
	Apr. 19, 2023 shares	Mar. 16, 2023 $ / shares shares	Dec. 01, 2022 shares	May 16, 2022 USD ($) $ / shares shares	Oct. 24, 2019 USD ($) shares	Sep. 30, 2022 USD ($) shares	Sep. 30, 2021	Dec. 31, 2023 USD ($) $ / shares shares	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2021 $ / shares shares
Preferred Stock, Shares Authorized (in shares)								20,000,000	20,000,000
Common Stock, Shares Authorized (in shares)	200,000,000							200,000,000	200,000,000
Class of Warrant or Right, Exercise Price of Warrants or Rights \| $ / shares								$ 21.52	$ 22.6	$ 33.2
Stock Issued During Period, Value, New Issues \| $									$ 6,507,050
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number (in shares)								47,664
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Exercisable, Number								46,814	47,682
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Outstanding, Weighted Average Exercise Price \| $ / shares								$ 83.61	$ 93.8
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Outstanding, Weighted Average Remaining Contractual Term								5 years 6 months 21 days	6 years 6 months 14 days
Class of Warrant or Right Number of Warrants Vested and Exercisable								1,806,589	1,816,437
Share-Based Payment Arrangement, Expense \| $								$ 2,038	$ 108,596
Share-Based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount \| $								$ 1,644
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition								16 months
Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number (in shares)									49,053	53,144
Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period										22,500
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period									16,667
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number (in shares)									4,167
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Outstanding, Number								0
Stock Incentive Plan 2012 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Additional Shares Authorized			162,500
Common Stock, Capital Shares Reserved for Future Issuance			287,500
Warrants Issued with First May 2022 Offering [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights				191,864
Class of Warrant or Right, Exercise Price of Warrants or Rights \| $ / shares				$ 14
Warrants and Rights Outstanding, Term				5 years 6 months
Existing Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights				816,272
Class of Warrant or Right, Exercise Price of Warrants or Rights \| $ / shares				$ 14
Warrants and Rights Outstanding, Term				5 years 6 months
Placement Agent Warrants [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights \| $ / shares				$ 15
Sale of Stock, Placement Agent, Warrants Assigned, Number of Securities Called by Warrants, Percent of Shares Sold				7.50%
Class of Warrant or Right, Exercise Price of Warrants or Rights, Percent of Stock Price				125.00%
May 2022 First Offering [Member]
Stock Issued During Period, Shares, New Issues (in shares)				191,864
Shares Issued, Price Per Share \| $ / shares				$ 12
May 2022 Second Offering [Member]
Stock Issued During Period, Shares, New Issues (in shares)				408,136
Shares Issued, Price Per Share \| $ / shares				$ 12
May 2022 Offerings [Member]
Sale of Stock, Agent Placement Fee, Percent of Gross Proceeds				7.50%
Sale of Stock, Management Fee, Percent of Gross Proceeds				1.00%
Maximum Expenses Reimbursable to Placement Agent \| $				$ 65,000
Equity Line Purchase Agreement [Member]
Stock Issued During Period, Shares, New Issues (in shares)					5,233	15,750
Issuance or Sale of Equity, Can Be Raised \| $					$ 15,000,000
Stock Issued During Period, Value, New Issues \| $					$ 450,000	$ 236,009
Minimum [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights \| $ / shares								$ 14
Minimum [Member] \| Existing Warrants [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights \| $ / shares				$ 20
Maximum [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights \| $ / shares								200
Maximum [Member] \| Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)									3 years
Share-Based Compensation Arrangement by Share-Based Payment Award, Expiration Period (Year)									10 years
Maximum [Member] \| Equity Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)							3 years
Maximum [Member] \| Existing Warrants [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights \| $ / shares				$ 40
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 (in shares)		80,000
Preferred Stock, Par or Stated Value Per Share (in dollars per share) \| $ / shares		$ 0.01						$ 0.01
Preferred Stock Dividends, Shares Per Share (in shares)		1
Stock Issued During Period, Shares, New Issues (in shares)		79,404
Preferred Stock, Voting Rights Per Share (in shares)		1,000,000
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) \| $ / shares								$ 0.01	$ 0.01
Preferred Stock, Shares Outstanding (in shares)								79,246	79,246
Preferred Stock, Conversion Rate								16

Note 9 - Stockholders' Equity, Stock Options and Warrants - Schedule of Listing of Stock Options and Warrants (Details) - $ / shares	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Shares, options (in shares)	47,664
Shares, warrants (in shares)	1,806,589	1,816,437	1,584,995
Price, options (in dollars per share)	$ 82.23
Price, warrants (in dollars per share)	21.52	$ 22.6	$ 33.2
Minimum [Member]
Price, options (in dollars per share)	3.44
Price, warrants (in dollars per share)	14
Maximum [Member]
Price, options (in dollars per share)	69,375
Price, warrants (in dollars per share)	$ 200
Warrants 2019 [Member]
Shares, warrants (in shares)	84,514
Warrants 2019 [Member] \| Minimum [Member]
Price, warrants (in dollars per share)	$ 16.9
Warrants 2019 [Member] \| Maximum [Member]
Price, warrants (in dollars per share)	$ 200
Warrants 2020 [Member]
Shares, warrants (in shares)	65,586
Warrants 2020 [Member] \| Minimum [Member]
Price, warrants (in dollars per share)	$ 36
Warrants 2020 [Member] \| Maximum [Member]
Price, warrants (in dollars per share)	$ 59.84
Warrants 2021 [Member]
Shares, warrants (in shares)	603,353
Warrants 2021 [Member] \| Minimum [Member]
Price, warrants (in dollars per share)	$ 16
Warrants 2021 [Member] \| Maximum [Member]
Price, warrants (in dollars per share)	$ 48.75
Warrants 2022 [Member]
Shares, warrants (in shares)	1,053,136
Warrants 2022 [Member] \| Minimum [Member]
Price, warrants (in dollars per share)	$ 14
Warrants 2022 [Member] \| Maximum [Member]
Price, warrants (in dollars per share)	$ 15
Stock Options 2014 [Member]
Shares, options (in shares)	3
Stock Options 2014 [Member] \| Minimum [Member]
Price, options (in dollars per share)	$ 32,500
Stock Options 2014 [Member] \| Maximum [Member]
Price, options (in dollars per share)	$ 69,375
Stock Options 2015 [Member]
Shares, options (in shares)	12
Stock Options 2015 [Member] \| Minimum [Member]
Price, options (in dollars per share)	$ 30.8
Stock Options 2015 [Member] \| Maximum [Member]
Price, options (in dollars per share)	$ 17,250
Stock Options 2016 [Member]
Shares, options (in shares)	296
Stock Options 2016 [Member] \| Minimum [Member]
Price, options (in dollars per share)	$ 30.8
Stock Options 2016 [Member] \| Maximum [Member]
Price, options (in dollars per share)	$ 850
Stock Options 2017 [Member]
Shares, options (in shares)	10,478
Stock Options 2017 [Member] \| Minimum [Member]
Price, options (in dollars per share)	$ 30.8
Stock Options 2017 [Member] \| Maximum [Member]
Price, options (in dollars per share)	$ 420
Stock Options 2018 [Member]
Shares, options (in shares)	2,893
Stock Options 2018 [Member] \| Minimum [Member]
Price, options (in dollars per share)	$ 30.8
Stock Options 2018 [Member] \| Maximum [Member]
Price, options (in dollars per share)	$ 226
Stock Options 2019 [Member]
Shares, options (in shares)	14,970
Stock Options 2019 [Member] \| Minimum [Member]
Price, options (in dollars per share)	$ 30.8
Stock Options 2019 [Member] \| Maximum [Member]
Price, options (in dollars per share)	$ 158
Stock Options 2020 [Member]
Shares, options (in shares)	14,883
Stock Options 2020 [Member] \| Minimum [Member]
Price, options (in dollars per share)	$ 14.65
Stock Options 2020 [Member] \| Maximum [Member]
Price, options (in dollars per share)	$ 32.8
Stock Options 2021 [Member]
Shares, options (in shares)	2,248
Stock Options 2021 [Member] \| Minimum [Member]
Price, options (in dollars per share)	$ 14.4
Stock Options 2021 [Member] \| Maximum [Member]
Price, options (in dollars per share)	$ 29.4
Stock Options 2022 [Member]
Shares, options (in shares)	846
Stock Options 2022 [Member] \| Minimum [Member]
Price, options (in dollars per share)	$ 7.7
Stock Options 2022 [Member] \| Maximum [Member]
Price, options (in dollars per share)	$ 14.65
Stock Options 2023 [Member]
Shares, options (in shares)	1,035
Stock Options 2023 [Member] \| Minimum [Member]
Price, options (in dollars per share)	$ 3.44
Stock Options 2023 [Member] \| Maximum [Member]
Price, options (in dollars per share)	$ 7.68

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

Dec. 31, 2023

Office Equipment [Member] | Maximum [Member]

3 years

Leasehold Improvements [Member] | Minimum [Member]

10 years

Leasehold Improvements [Member] | Maximum [Member]

1 year

^[1]

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 4 - Property and Equipment (Tables)

12 Months Ended

Dec. 31, 2023

Property, Plant and Equipment [Table Text Block]

	As of December 31, 2023			As of December 31, 2022
Computers, software, and office equipment	$	480,882		$	463,292
Leasehold improvements		506,162			535,527
Laboratory equipment		3,670,097			3,559,362
Manufacturing tooling		133,285			121,120
Demo equipment		31,554			31,554
Total		4,821,980			4,710,855
Less: Accumulated depreciation		(3,588,070	)		(2,877,600	)
Total Property and Equipment, Net	$	1,233,910		$	1,833,255

Note 5 - Intangible Assets - Estimated Future Amortization Expense (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
2024	$ 27,451
2025	27,451
2026	27,451
2027	27,451
2028	27,451
Thereafter	115,202
Total	$ 252,457	$ 253,865

Note 1 - Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2023

Property Plant and Equipment Useful Life [Table Text Block]

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

Note 3 - Inventories

12 Months Ended

Dec. 31, 2023

Inventory Disclosure [Text Block]

NOTE 3 – INVENTORIES

Inventory balances consist of the following:

	As of December 31, 2023		As of December 31, 2022
Raw materials	$	239,998	$	133,183
Work-in-process		-		6,694
Finished goods		254,376		290,616
Total	$	494,374	$	430,493

Note 4 - Property and Equipment - Schedule of Property, Plant and Equipment (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Property, Plant, and Equipment Gross	$ 4,821,980	$ 4,710,855
Less: Accumulated depreciation	(3,588,070)	(2,877,600)
Total Property and Equipment, Net	1,233,910	1,833,255
Office Equipment [Member]
Property, Plant, and Equipment Gross	480,882	463,292
Leasehold Improvements [Member]
Property, Plant, and Equipment Gross	506,162	535,527
Laboratory Equipment [Member]
Property, Plant, and Equipment Gross	3,670,097	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 9 - Stockholders' Equity, Stock Options and Warrants - Summary of Status of Options and Warrants Outstanding (Details) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Shares, options (in shares)	47,664
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 21.52	$ 22.6	$ 33.2
Shares, warrants (in shares)	1,806,589	1,816,437	1,584,995
Shares, warrants (in shares)	1,806,589	1,816,437	1,584,995
Minimum [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 14
Maximum [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights	200
Stock Options One [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range, Lower Range Limit (in dollars per share)	3.44
Share-Based Payment Arrangement, Option, Exercise Price Range, Upper Range Limit (in dollars per share)	$ 14.65
Shares, options (in shares)	12,029
Weighted average remaining life, options (Year)	6 years 8 months 1 day
Stock Options Two [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range, Lower Range Limit (in dollars per share)	$ 16.28
Share-Based Payment Arrangement, Option, Exercise Price Range, Upper Range Limit (in dollars per share)	$ 29.4
Shares, options (in shares)	4,935
Weighted average remaining life, options (Year)	7 years 6 months 25 days
Stock Options Three [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range, Lower Range Limit (in dollars per share)	$ 30.8
Share-Based Payment Arrangement, Option, Exercise Price Range, Upper Range Limit (in dollars per share)	$ 52.2
Shares, options (in shares)	16,049
Weighted average remaining life, options (Year)	4 years 1 month 17 days
Stock Options Four [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range, Lower Range Limit (in dollars per share)	$ 101
Share-Based Payment Arrangement, Option, Exercise Price Range, Upper Range Limit (in dollars per share)	$ 69,375
Shares, options (in shares)	14,651
Weighted average remaining life, options (Year)	3 years 6 months 7 days
Warrant One [Member]
Shares, warrants (in shares)	1,168,465
Weighted average remaining life, warrants (Year)	3 years 7 months 13 days
Shares, warrants (in shares)	1,168,465
Warrant One [Member] \| Minimum [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 14
Warrant One [Member] \| Maximum [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 20
Warrant Two [Member]
Shares, warrants (in shares)	368,246
Weighted average remaining life, warrants (Year)	2 years 21 days
Shares, warrants (in shares)	368,246
Warrant Two [Member] \| Minimum [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 21.05
Warrant Two [Member] \| Maximum [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 30
Warrant Three [Member]
Shares, warrants (in shares)	180,314
Weighted average remaining life, warrants (Year)	5 years 10 months 13 days
Shares, warrants (in shares)	180,314
Warrant Three [Member] \| Minimum [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 34.38
Warrant Three [Member] \| Maximum [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 40
Warrant Four [Member]
Shares, warrants (in shares)	89,564
Weighted average remaining life, warrants (Year)	1 year 9 months 29 days
Shares, warrants (in shares)	89,564
Warrant Four [Member] \| Minimum [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 43.75
Warrant Four [Member] \| Maximum [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 200

Note 6 - Leases - Lease Information (Details)	Dec. 31, 2023	Dec. 31, 2022
Weighted average remaining lease term – operating leases in years (Year)	3 years 11 months 26 days	1 year 8 months 19 days
Weighted average discount rate – operating leases	12.00%	8.00%

Note 9 - Stockholders' Equity, Stock Options and Warrants - Summary of Transactions for Stock Options and Warrants (Details) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Warrants, outstanding (in shares)	1,816,437	1,584,995
Warrants, average exercise price (in dollars per share)	$ 22.6	$ 33.2
Warrants, issued (in shares)	0	1,053,136
Issued, average exercise price, warrants (in dollars per share)	$ 0	$ 14
Warrants, forfeited (in shares)	0	0
Warrants, expired (in shares)	(9,848)	(5,422)
Expired, average exercise price, warrants (in dollars per share)	$ 219.6	$ 329.6
Cancelled (in dollars per share)		$ 0
Warrants, cancelled (in shares)		(816,272)
Cancelled, average exercise price, warrants (in dollars per share)		$ 30.2
Number of Shares Outstanding (in shares)	47,664
Average Exercise Price Outstanding (in dollars per share)	$ 82.23
Warrants, outstanding (in shares)	1,806,589	1,816,437
Warrants, average exercise price, warrants (in dollars per share)	$ 21.52	$ 22.6
Share-Based Payment Arrangement, Option [Member]
Number of Shares Outstanding (in shares)	49,053	53,144
Average Exercise Price Outstanding (in dollars per share)	$ 91.6	$ 96.6
Number of Shares Issued (in shares)	1,075	1,599
Average Exercise Price Issued (in dollars per share)	$ 5.45	$ 8.4
Number of Shares Forfeited (in shares)	(49)	(2,013)
Average Exercise Price Forfeited (in dollars per share)	$ 6.18	$ 17.6
Number of Shares Expired (in shares)	(2,415)	(3,677)
Average Exercise Price Expired (in dollars per share)	$ 139.3	$ 208.4
Number of Shares Outstanding (in shares)		49,053
Average Exercise Price Outstanding (in dollars per share)		$ 91.6

Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2023

Accounting Policies [Abstract]

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

Nature of Operations

Predictive Oncology Inc. (“Predictive Oncology”) is a knowledge and science-driven company that applies artificial intelligence (“AI”) to support the discovery and development of optimal cancer therapies, which can ultimately lead to more effective treatments and improved patient outcomes. The Company uses AI and a proprietary biobank of 150,000+ tumor samples, categorized by patient type, to provide actionable insights about drug compounds to improve the drug discovery process and increase the probability of drug compound success. The Company offers a suite of solutions for oncology drug development from early discovery to clinical trials.

Predictive Oncology’s mission is to change the landscape of oncology drug discovery and enable the development of more effective therapies for the treatment of cancer. By harnessing the power of machine learning and scientific rigor, the Company believes that it can improve the probability of success of advancing pharmaceutical and biological drug candidates with a higher degree of confidence.

The Company operates in three business areas. In its first area, the Company provides optimized, high-confidence drug-response predictions through the application of AI using its proprietary biobank of tumor samples to enable a more informed selection of drug/tumor combinations and increase the probability of success during drug development. The Company also creates and develops tumor-specific 3D cell culture models mimicking the physiological environment of human tissue enabling better-informed decision-making during development. In its second business area, the Company provides services and research using a proprietary self-contained and 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. The Company’s third business area produces the United States Food and Drug Administration (“FDA”)-cleared STREAMWAY® System and associated products for automated medical fluid waste management and patient-to-drain medical fluid disposal. As of January 1, 2023, the Company changed its reportable segments to align with these business areas.

The Company has three reportable segments, which have been delineated by location and business area, as further described in Note 14 – Segments:

●

Pittsburgh segment: provides services that include the application of AI using its proprietary biobank of 150,000+ tumor samples. Pittsburgh also creates proprietary 3D culture models used in drug development.

●

Birmingham segment: provides contract services and research focused on solubility improvements, stability studies, and protein production.

●

Eagan segment: produces the FDA-cleared STREAMWAY System and associated products for automated medical fluid waste management and patient-to-drain medical fluid disposal.

Going Concern

The Company has incurred significant and recurring losses from operations for the past several years and, as of December 31, 2023, had an accumulated deficit of $167,761,883. The Company had cash and cash equivalents of $8,728,660 as of December 31, 2023 and needs to raise significant additional capital to meet its operating needs. The Company’s short-term obligations as of December 31, 2023 were $3,951,031, consisting primarily of aggregate accounts payable and accrued expenses of $2,973,729 and operating lease obligations of $517,427. As of December 31, 2023, the Company also had a short-term note payable of $150,408 that bears interest at an annual percentage rate of 9.25% and long-term operating lease obligations of $2,188,979 with a weighted average remaining lease term of 3.99 years. The Company does not expect to generate sufficient operating revenue to sustain its operations in the near term. During the year ended December 31, 2023, the Company incurred negative cash flows from operations of $13,189,390. Although the Company has attempted to improve its operating margin by bolstering revenues and curtailing expenses and continues to seek ways to generate revenue through business development activities, there is no guarantee that the Company will be able to improve its operating margin sufficiently or achieve profitability in the near term. These conditions raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date the financial statements are issued. 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. These possibilities, to the extent available, may be on terms that result in significant dilution to the Company’s existing stockholders or that result in the Company’s existing stockholders losing part or all of their investment. 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. If such financing or adequate funds from operations are not available, the Company would be forced to limit our business activities and the Company could default on existing payment obligations, which would have a material adverse effect on its financial condition and results of operations, and may ultimately be required to cease its operations and liquidate its business. The Company’s consolidated financial statements have been prepared assuming the Company will continue as a going concern and do not include any adjustment relating to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue in existence.

Stockholders' Equity, Policy [Policy Text Block]

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”).

Use of Estimates, Policy [Policy Text Block]

Accounting Policies and Estimates

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

Consolidation, Policy [Policy Text Block]

Principles of Consolidation

The Company has two wholly owned subsidiaries, Helomics Corporation and Skyline Medical, Inc., as of and for the year ended December 31, 2023. The Company had multiple wholly owned subsidiaries for the year ended December 31, 2022. The consolidated financial statements include the accounts of the Company and these wholly owned subsidiaries after elimination of intercompany transactions and balances as of and for the years ended December 31, 2023, and 2022.

Reclassification, Comparability Adjustment [Policy Text Block]

Reclassifications

Certain reclassifications have been made to the prior year’s 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.

New Accounting Pronouncements, Policy [Policy Text Block]

Recent Accounting Pronouncements

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

In November 2023, the FASB issued ASU 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures.” This ASU updates reportable segment disclosures by expanding the frequency and extent of segment disclosures. This ASU will become effective for the Company’s fiscal year beginning January 1, 2024, and for the Company’s interim periods beginning in the Company’s fiscal year 2025. Early adoption is permitted and requires the retrospective adoption method. Management is currently evaluating this ASU to determine its impact on the Company’s disclosures.

In December 2023, the FASB issued ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures.” This ASU requires more detailed income tax disclosures. The guidance requires entities to disclose disaggregated information about their effective tax rate reconciliation as well as expanded information on income taxes paid by jurisdiction. The disclosure requirements will be applied on a prospective basis, with the option to apply them retrospectively. The standard is effective for fiscal years beginning after December 15, 2024, with early adoption permitted. Management is currently evaluating this ASU to determine its impact on the Company’s disclosures.

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, using the modified-retrospective approach, and its adoption did not have a material impact on the Company’s 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, using the retrospective approach, and its adoption did not have a material impact on the Company’s financial statements.

Cash and Cash Equivalents, Policy [Policy Text Block]

Cash

The Company considers all highly liquid instruments with maturities when purchased of three months or less to be cash equivalents. The Company places its cash with high quality financial institutions and believes its risk of loss is limited to amounts in excess of that which is insured by the Federal Deposit Insurance Corporation.

Receivable [Policy Text Block]

Receivables

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

Amounts recorded in accounts receivable on the consolidated balance sheets include amounts billed and currently due from customers. The amounts due are stated at their net estimated realizable value. An allowance 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 is generally considered past due. The Company does not accrue interest on past due accounts receivables. Receivables are written off once all collection attempts have failed and are based on individual credit evaluation and specific circumstances of the customer. The allowance for accounts receivable balance was $0 as of both December 31, 2023, and 2022.

Fair Value Measurement, Policy [Policy Text Block]

Fair Value Measurements

As outlined in ASC 820, Fair Value Measurement, fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The accounting 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 in making fair value measurements, when available. Fair value measurements are classified according to the lowest level input that is significant to the valuation.

The fair values 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.

When comparing the carrying amount of an asset group to its fair value as part of a long-lived asset impairment analysis, the Company estimates the fair value of the asset group by making assumptions about the long-lived assets comprising the asset group. The majority of the inputs used by the Company to estimate the fair value of the long-lived assets are unobservable and thus are considered to be Level 3 inputs. See Note 4 – Property and Equipment and Note 5 – Intangible Assets.

When performing quantitative testing related to goodwill impairment analysis, the Company estimates the fair values of its reporting units using discounted cash flows. To determine fair values, the Company is required to make assumptions about a wide variety of internal and external factors. Significant assumptions used in the impairment analysis include financial projections of free cash flow (including significant assumptions about operations including the rate of future revenue growth, capital requirements, and income taxes), long-term growth rates for determining terminal value and discount rates. The majority of the inputs used in the discounted cash flow model are unobservable and thus are considered to be Level 3 inputs. See Note 5 – Intangible Assets.

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

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

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

Finite-lived Intangible Assets

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

Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]

Long-lived Assets

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

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

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

Goodwill

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

To determine whether goodwill is impaired, the Company performs a multi-step impairment test, either on an annual basis, or more frequently if needed. 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 ASC 350, 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 fair value, 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.

Lessee, Leases [Policy Text Block]

Leases

At inception of a contract a determination is made whether an arrangement meets the definition of a lease. A contract contains a lease if there is an identified asset and the Company has the right to control the asset. Operating leases are recorded as right-of-use (“ROU”) assets with corresponding current and noncurrent operating lease liabilities on our 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 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. Variable lease payments generally represent the Company’s share of the landlord’s expenses and are recorded when incurred. 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.

Collaborative Arrangement, Accounting Policy [Policy Text Block]

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 Accounting Standards Codification (“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 from Contract with Customer [Policy Text Block]

Revenue Recognition

The Company recognizes revenue when it satisfies a performance obligation by transferring control of the promised goods or services to its customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. The Company recognizes revenue in accordance with the five-step process outlined in ASC 606: (i) identify the contract(s) with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenue when (or as) the entity satisfies a performance obligation. Sales taxes are imposed on the Company’s sales to nonexempt customers. The Company collects the taxes from the customers and remits the entire amount to the governmental authorities. Sales taxes are excluded from revenue and expenses. Advertising costs incurred in the Company’s efforts to obtain new customers are expensed as incurred.

Revenues from Services

The Company generates revenues from Contract Research Organization (“CRO”) services related to the development of 3D tumor-specific in vitro models for oncology drug discovery and research. The organ-specific disease models provide 3D reconstruction of human tissues accurately representing each disease state and mimicking drug response. Revenue from development of 3D models is reported under the Pittsburgh reportable segment.

The Company also generates revenues from CRO services related to development of protein formulations and performance of protein stability analyses. Using the Company’s proprietary High Throughput Self-Interaction Chromatography (“HSC”) platform, the Company conducts screens on excipients previously approved by the FDA to develop protein formulations with increased solubility and physical stability. The Company also provides comprehensive protein stability analyses via time-dependent shelf-life studies and forced degradation studies designed to quickly determine which of the additives previously approved by the FDA will improve the solubility and stability of proteins in solutions. Revenues from development of protein formulations and performance of protein stability analyses are reported under the Birmingham reportable segment.

The specific pattern of revenue recognition for CRO services is determined on a case-by-case basis according to the facts and circumstances applicable to a given contract. The Company may execute a master service agreement with a customer that provides terms and conditions for the relationship between the Company and the customer. Detailed Statements of Work (SOWs) are then prepared to outline the specific services to be provided. The SOW and master service agreement, if applicable, form the contract with the customer under ASC 606. The Company evaluates each product or service promised in a contract to determine whether it represents a distinct performance obligation. Determining whether services are considered distinct performance obligations that should be accounted for separately versus together may require significant judgment. Contracts for CRO services generally contain one performance obligation to perform research and deliver appropriate data or reporting. The Company typically requires partial payment for CRO services prior to performance of the research service with the remainder of the transaction price due 30 days after delivery of data or reporting. Revenues from CRO services are generally recognized at the point in time when data and reports are provided to customers.

The Company also generates revenues from services provided under maintenance plans related to the Company’s STREAMWAY System. Customers may purchase maintenance plans, which require the Company to service the customer’s STREAMWAY System for a period of one year. Payment due under the maintenance plan is typically due at the start of the service period. The maintenance plan is considered a separate performance obligation from the sale of the STREAMWAY System, 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 toward complete satisfaction of the performance obligation 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. Revenues from maintenance plans related to the Company’s STREAMWAY System are reported under the Eagan reportable segment.

Revenues from Product Sales

The Company generates revenues from the sale of medical device products consisting primarily 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). 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 sales agreement is a dually executed agreement providing explicit terms and conditions supporting the sale of the STREAMWAY System and related products and services. The Company considers the combination of a purchase order and sales agreement providing its terms and conditions to form the contract with the customer in all cases.

Product sales for medical devices consist of a single performance obligation that the Company satisfies at a point in time following the transfer of control of such products to the customer. Transfer of control may occur when products are shipped from the Company’s facilities (“FOB origin”, which is the Company’s standard shipping terms) or upon delivery at the customer’s facilities (“FOB Destination”), dependent on the shipping terms specified in the contract with the customer. Transfer of control may also occur prior to shipment under bill and hold arrangements. In such arrangements, the Company recognizes revenue when the bill-and-hold arrangement has a substantive reason, the product is identified separately as belonging to the customer, the product is ready for physical transfer to the customer, and the Company does not have the ability to use the product or direct it to another customer. The Company’s standard payment terms for its customers purchasing medical devices 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. 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. Revenues from the sale of medical device products are reported under the Eagan reportable segment.

Royalty Revenue and Variable Consideration

The Company has a collaboration arrangement that includes sales-based royalties, under which our collaboration partner is obligated to pay revenue sharing fees that are based on the net sales of the collaboration partner’s commercialized drugs. The Company would recognize 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 revenue sharing fees pursuant to its collaboration arrangement. See Note 11 – Collaboration Agreement.

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. As of December 31, 2023, and 2022, accounts receivable totaled $333,697 and $331,196, respectively. As of December 31, 2021, accounts receivable totaled $354,196.

Advance payments received in excess of revenues recognized are classified as contract liabilities until such time as the revenue recognition criteria have been met. The Company’s contract liabilities related primarily to 3D services and maintenance plans were $313,550 and $602,073 as of December 31, 2023, and 2022, respectively. The Company’s long-term contract liabilities are reported in Other long-term liabilities in the consolidated balance sheets. The Company's contract liabilities as of December 31, 2023 primarily represent its remaining performance obligations. The Company recognized revenue of $277,767 primarily related to 3D services earned during the year ended December 31, 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 not to determine whether contracts with customers contain significant financing components as contracts are generally for less than one year. The Company immediately expenses contract costs that would otherwise be capitalized and amortized over a period of less than one year. The Company recognizes shipping and handling costs at point of sale.

Share-Based Payment Arrangement [Policy Text Block]

Stock-Based Compensation

The Company accounts for stock-based compensation expense in accordance with ASC 718, Compensation—Stock Compensation, which requires the Company to measure and recognize compensation expense in the financial statements based on the fair value at the date of grant for stock-based awards. The Company recognizes compensation expense for service-based equity-classified awards over their requisite service period and adjusts for forfeitures as they occur.

ASC 718 requires companies to estimate the fair value of stock-based payment awards on the date of grant using an option-pricing model. The Company uses the Black-Scholes option-pricing model which requires the input of significant assumptions including an estimate of the average period of time employees and directors will retain vested stock options before exercising them, the estimated volatility of the Company’s common stock price over the expected term, and the risk-free interest rate.

When an option or warrant is granted in place of cash compensation for services, the Company deems the value of the service rendered to be the value of the option or warrant. In most cases, however, an option or warrant is granted in addition to other forms of compensation and its separate value is difficult to determine without utilizing an option pricing model. For that reason the Company also uses the Black-Scholes option-pricing model to value options and warrants granted to non-employees, which requires the input of significant assumptions including an estimate of the average period that investors or consultants will retain vested stock options and warrants before exercising them, the estimated volatility of the Company’s common stock price over the expected term, and the risk-free interest rate. In the case of options granted to employees, the Company estimates the life to be the legal term.

The Company also has certain awards which vest upon a combination of the satisfaction of service-based and performance-based conditions. The performance-based conditions generally are satisfied upon achieving specified performance targets, such as financial or operating metrics, and/or market performance of the Company’s common stock. For performance-based awards, the Company generally recognizes expense over the requisite service period unless there is a compelling reason to make it shorter and when performance-based conditions are considered probable to be satisfied. For market-based awards, the Company determines the grant-date fair value utilizing a Monte Carlo valuation model, which incorporates various assumptions including stock price volatility, expected term and risk-free interest rates.

Changes in the assumptions can materially affect the estimate of fair value of stock-based compensation and, consequently, the related expense recognizes that. The Company’s common stock has been traded on the NASDAQ Capital Market exchange since 2015 and the Company has experienced significant volatility in its stock price. The assumptions used in calculating the fair value of stock-based payment awards represent the Company’s best estimates, which involve inherent uncertainties and the application of management's judgment. As a result, if factors change and the Company uses different assumptions, its stock-based compensation expense could be materially different in the future.

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, stock-based awards issued to the Company’s employees are not subject to the sequencing policy.

Research and Development Expense, Policy [Policy Text Block]

Research and Development

Research and development costs are charged to operations as incurred. Research and development costs, included within operations expense in the accompanying consolidated statements of net loss were $188,305 and $320,320 for the years ended December 31, 2023, and 2022, respectively.

Income Tax, Policy [Policy Text Block]

Income Taxes

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

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 that significantly change ownership could limit the amount of net operating carryforwards that may be utilized on an annual basis to offset taxable income in future periods. Consequently, the Company performed a Section 382 analysis at December 31, 2023, which resulted in the limitation and expiration of a substantial portion of the Company’s loss carryforwards. In addition, the current net operating loss (“NOL”) carryforwards might be further limited by future issuances of our common stock. See Note 10 – Income Taxes.

Tax years after 2003 remain open to examination by federal and state tax authorities due to unexpired net operating loss carryforwards.

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

Credit Risk

Financial instruments 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 December 31, 2023, the Company had $142,118 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 a global pandemic, 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 related to the Company.

The Company has evaluated all its activities and concluded that no other subsequent events have occurred that would require recognition in the consolidated financial statements or disclosure in the notes to the consolidated financial statements, except as described above and in Note 15 – Subsequent Events.

Note 14 - Segments - Segments (Details) - USD ($)	3 Months Ended	12 Months Ended
Note 14 - Segments - Segments (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022
Revenue		$ 1,780,093	$ 1,505,459
Assets	$ 25,734,644	14,417,249	25,734,644
Depreciation and Amortization		(739,316)	(1,313,075)
Expenditures for additions to long-lived assets		302,371	475,697
Impairment expense – long-lived tangible assets	(185,469)	(162,905)	(185,469)
Impairment		0	(7,231,093)
Net loss		(13,983,967)	(25,737,634)
Impairment expense – intangibles	(3,349,375)	0	(3,349,375)
Corporate, Non-Segment [Member]
Revenue		0	889
Assets	22,379,588	8,782,034	22,379,588
Depreciation and Amortization		(7,381)	(69,215)
Expenditures for additions to long-lived assets		15,437	212,365
Impairment expense – long-lived tangible assets		0	(69,694)
Impairment			0
Net loss		(6,544,374)	(7,761,371)
Impairment expense – intangibles			0
Pittsburgh [Member] \| Operating Segments [Member]
Revenue		492,596	358,776
Assets	1,055,228	3,263,270	1,055,228
Depreciation and Amortization		(207,658)	(836,671)
Expenditures for additions to long-lived assets		7,424	76,636
Impairment expense – long-lived tangible assets		0	0
Impairment			(7,231,093)
Net loss		(4,503,906)	(15,741,206)
Impairment expense – intangibles			(3,349,375)
Birmingham [Member] \| Operating Segments [Member]
Revenue		152,396	82,301
Assets	1,353,434	981,914	1,353,434
Depreciation and Amortization		(494,527)	(378,708)
Expenditures for additions to long-lived assets		254,819	157,334
Impairment expense – long-lived tangible assets		(162,905)	(115,775)
Impairment			0
Net loss		(1,966,406)	(1,817,283)
Impairment expense – intangibles			0
Eagan [Member] \| Operating Segments [Member]
Revenue		1,135,101	1,063,493
Assets	$ 946,394	1,390,031	946,394
Depreciation and Amortization		(29,750)	(28,481)
Expenditures for additions to long-lived assets		24,691	29,362
Impairment expense – long-lived tangible assets		0	0
Impairment			0
Net loss		$ (969,281)	(417,774)
Impairment expense – intangibles			$ 0

Insider Trading Arrangements	12 Months Ended
Insider Trading Arrangements	Dec. 31, 2023
Insider Trading Arr Line Items
Material Terms of Trading Arrangement [Text Block]	ITEM 9B. OTHER INFORMATION. None.
Rule 10b5-1 Arrangement Adopted [Flag]	false
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false
Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false

Note 6 - Leases (Details Textual) - USD ($)	12 Months Ended
Note 6 - Leases (Details Textual) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Jun. 01, 2023	Jan. 04, 2023
Operating Lease, Right-of-Use Asset	$ 2,728,355	$ 211,893
Operating Lease, Liability	2,706,406
Operating Lease, Expense	$ 892,993	$ 746,590
Corporate Office in Pittsburgh [Member]
Lessee, Operating Lease, Term of Contract (Year)				5 years
Operating Lease, Right-of-Use Asset				$ 2,922,365
Operating Lease, Liability				$ 2,922,365
Eagan, Minnesota Office [Member]
Operating Lease, Right-of-Use Asset			$ 74,816
Operating Lease, Liability			$ 74,816
Lessee, Operating Lease, Remaining Lease Term (Year)			2 years

Note 10 - Income Taxes - Components of Deferred Income Taxes (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Inventory	$ 0	$ 0
Compensation accruals	87,131	150,168
Accruals and reserves	204,083	254,213
Deferred revenue	36,169	51,198
Charitable contribution carryover	1,724	1,766
Derivatives	349	3,192
Intangibles	852,414	1,191,874
Capitalized R&D	919,789	635,862
Depreciation	59,511	0
Lease liabilities	703,026	6,925
NQSO compensation	627,997	1,625,108
NOL and credits	21,737,285	77,042,831
Total deferred tax assets	25,229,478	80,963,137
Depreciation	0	(39,213)
Lease right-of-use assets	(691,119)	0
Total deferred tax liabilities	(691,119)	(39,213)
Net deferred tax assets	24,538,359	80,923,924
Less: valuation allowance	(24,538,359)	(80,923,924)
Total	$ 0	$ 0

Note 10 - Income Taxes (Details Textual) - USD ($)	12 Months Ended
Note 10 - Income Taxes (Details Textual) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Income Tax Expense (Benefit)	$ 0	$ 0
Tax Credit Carryforward, Valuation Allowance	57,446,259
Unrecognized Tax Benefits	0
Domestic Tax Authority [Member]
Change in Operating Loss Carryforwards	237,816,096
Change in Deferred Tax Assets Attributable to Operating Losses	49,941,380
Operating Loss Carryforwards	86,840,808	316,548,085
Deferred Tax Assets, Operating Loss Carryforwards, Subject to Expiration	43,354,286	254,897,407
Deferred Tax Assets, Operating Loss Carryforwards, Not Subject to Expiration	43,486,522	60,829,929
Operating Loss Carryforwards, Valuation Allowance	20,558,729	66,733,005
State and Local Jurisdiction [Member]
Change in Operating Loss Carryforwards	178,311,455
Change in Deferred Tax Assets Attributable to Operating Losses	7,344,800
Operating Loss Carryforwards	59,425,348	232,097,127
Operating Loss Carryforwards, Valuation Allowance	$ 3,979,630	$ 14,190,055

Note 4 - Property and Equipment

12 Months Ended

Dec. 31, 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 December 31, 2023			As of December 31, 2022
Computers, software, and office equipment	$	480,882		$	463,292
Leasehold improvements		506,162			535,527
Laboratory equipment		3,670,097			3,559,362
Manufacturing tooling		133,285			121,120
Demo equipment		31,554			31,554
Total		4,821,980			4,710,855
Less: Accumulated depreciation		(3,588,070	)		(2,877,600	)
Total Property and Equipment, Net	$	1,233,910		$	1,833,255

In the second quarter of 2023, the Company identified a change in future projected cash flows related to its Birmingham asset group. 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.

In the fourth quarter of 2022, the Company identified a change in its future projected cash flows related to certain of its asset groups. The Company prepared an undiscounted cash flow for the asset groups as of December 31, 2022, as required under ASC 360 and determined the carrying amounts exceeded the estimated undiscounted future cash flows for those asset groups. The Company determined the fair value of the asset groups and recognized an impairment loss of $185,469 of its property and equipment in the Birmingham and Corporate asset groups during the fourth quarter of 2022. The Company also concluded that the finite-lived intangible assets of its former zPREDICTA asset group, which is now reported within the Pittsburgh operating segment, were fully impaired as of December 31, 2022, and recognized an impairment loss on those finite-lived intangible assets during the fourth quarter of 2022. See Note 5 –Intangible Assets.

Depreciation expense was $711,890 and $898,369 in 2023 and 2022, respectively.

Note 14 - Segments (Tables)

12 Months Ended

Dec. 31, 2023

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

	Year Ended December 31, 2023
	Pittsburgh			Birmingham			Eagan			Corporate			Total
Revenue	$	492,596		$	152,396		$	1,135,101		$	-		$	1,780,093
Depreciation and amortization		(207,658	)		(494,527	)		(29,750	)		(7,381	)		(739,316	)
Impairment expense – long-lived tangible assets		-			(162,905	)		-			-			(162,905	)
Net loss	$	(4,503,906	)	$	(1,966,406	)	$	(969,281	)	$	(6,544,374	)	$	(13,983,967	)

	December 31, 2023
	Pittsburgh		Birmingham		Eagan		Corporate		Total
Assets	$	3,263,270	$	981,914	$	1,390,031	$	8,782,034	$	14,417,249
Expenditures for additions to long-lived assets		7,424		254,819		24,691		15,437		302,371

	Year Ended December 31, 2022
	Pittsburgh			Birmingham			Eagan			Corporate			Total
Revenue	$	358,776		$	82,301		$	1,063,493		$	889		$	1,505,459
Depreciation and amortization		(836,671	)		(378,708	)		(28,481	)		(69,215	)		(1,313,075	)
Impairment expense – goodwill		(7,231,093	)		-			-			-			(7,231,093	)
Impairment expense – intangibles		(3,349,375	)		-			-			-			(3,349,375	)
Impairment expense – long-lived tangible assets		-			(115,775	)		-			(69,694	)		(185,469	)
Net loss	$	(15,741,206	)	$	(1,817,283	)	$	(417,774	)	$	(7,761,371	)	$	(25,737,634	)

	December 31, 2022
	Pittsburgh		Birmingham		Eagan		Corporate		Total
Assets	$	1,055,228	$	1,353,434	$	946,394	$	22,379,588	$	25,734,644
Expenditures for additions to long-lived assets		76,636		157,334		29,362		212,365		475,697

Note 9 - Stockholders' Equity, Stock Options and Warrants (Tables)

12 Months Ended

Dec. 31, 2023

Schedule of Share-Based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]

	Year Ended December 31,
	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% –4.26%
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

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		$	91.60		1,816,437		$	22.60

Issued		1,075			5.45		-			-
Forfeited		(49	)		6.18		-			-
Expired		(2,415	)		139.30		(9,848	)		219.60
Outstanding at December 31, 2023		47,664		$	82.23		1,806,589		$	21.52

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

Range of Exercise Prices		Shares		Weighted Average Remaining Life
Options
$	3.44 –14.65		12,029		6.67
$	16.28 –29.40		4,935		7.57
$	30.80 –52.20		16,049		4.13
$	101.00 –69,375.00		14,651		3.52
Total			47,664

Warrants:
$	14.00 –20.00		1,168,465		3.62
$	21.05 –30.00		368,246		2.06
$	34.38 –40.00		180,314		5.87
$	43.75 –200.00		89,564		1.83
Total			1,806,589

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

Year	Shares		Range of Exercise Prices
2014		3	$	32,500.00	–		69,375.00
2015		12		30.80	–		17,250.00
2016		296		30.80	–		850.00
2017		10,478		30.80	–		420.00
2018		2,893		30.80	–		226.00
2019		14,970		30.80	–		158.00
2020		14,883		14.65	–		32.80
2021		2,248		14.40	–		29.40
2022		846		7.70	–		14.65
2023		1,035		3.44	–		7.68
Total		47,664	$	3.44	–	$	69,375.00

Year	Shares		Range of Exercise Prices
2019		84,514	$	16.90	–		200.00
2020		65,586		36.00	–		59.84
2021		603,353		16.00	–		48.75
2022		1,053,136		14.00	–		15.00
Total		1,806,589	$	14.00	–	$	200.00

Note 6 - Leases - Rent Obligation (Details)	Dec. 31, 2023 USD ($)
2024	$ 818,463
2025	857,622
2026	803,724
2027	827,909
2028	139,022
Total lease payments	3,446,740
Less interest	(740,334)
Present value of lease liabilities	$ 2,706,406

Note 13 - Loss Per Share (Tables)

12 Months Ended

Dec. 31, 2023

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

	Year Ended December 31,
	2023			2022
Numerator:
Net loss attributable to common stockholders per common share: basic and diluted calculation	$	(13,983,967	)	$	(25,737,634	)

Denominator:
Weighted average common shares outstanding-basic		4,014,848			3,685,954
Effect of diluted stock options, warrants and preferred stock (1)		-			-
Weighted average common shares outstanding-diluted		4,014,848			3,685,954

Loss per common share-basic and diluted	$	(3.48	)	$	(6.98	)

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

	Year Ended December 31,
	2023		2022
Options		47,664		49,053
RSUs		-		4,167
Warrants		1,806,589		1,816,437
Preferred stock: Series B		16		16

Note 10 - Income Taxes

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Text Block]

NOTE 10 – INCOME TAXES

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

The Company incurred zero income tax expense during the years ended December 31, 2023, and December 31, 2022, due to losses in both years.

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

	Year Ended December 31,
	2023			2022
Statutory federal income tax benefit	$	2,936,633		$	5,404,903
State tax benefit, net of federal taxes		599,958			856,735
Foreign tax benefit		-			-
Foreign operations tax rate differential		-			-
State rate adjustment		(125,150	)		(7,795,184
Nondeductible/nontaxable items		121,708			(7,709	)
Goodwill impairment		-			(1,654,212	)
NOL and deferred only adjustments		(59,913,532	)		(1,149,895	)
Other		(5,182	)		89,162
Valuation allowance decrease		56,385,565			4,256,200
Total income tax benefit	$	-		$	-

Deferred taxes consist of the following:

	December 31, 2023			December 31, 2022
Deferred tax assets:
Noncurrent:
Inventory	$	-		$	-
Compensation accruals		87,131			150,168
Accruals and reserves		204,083			254,213
Deferred revenue		36,169			51,198
Charitable contribution carryover		1,724			1,766
Derivatives		349			3,192
Intangibles		852,414			1,191,874
Capitalized R&D		919,789			635,862
Depreciation		59,511			-
Lease liabilities		703,026			6,925
NQSO compensation		627,997			1,625,108
NOL and credits		21,737,285			77,042,831
Total deferred tax assets		25,229,478			80,963,137

Deferred tax liabilities:
Noncurrent:
Depreciation		-			(39,213	)
Lease right-of-use assets		(691,119	)		-
Total deferred tax liabilities		(691,119	)		(39,213	)

Net deferred tax assets		24,538,359			80,923,924
Less: valuation allowance		(24,538,359	)		(80,923,924	)
Total	$	-		$	-

The Company has determined, based upon its history, that it is probable that future taxable income may be insufficient to fully realize the benefits of the NOL carryforwards and other deferred tax assets. As such, the Company has determined that it is more likely than not that it will not realize its deferred tax assets.

Pursuant to the Internal Revenue Code of 1986, as amended (the “Code”) Sections 382 and 383, annual use of a company’s NOL and research and development credit carryforwards may be limited if there is a cumulative change in ownership of greater than 50% within a three-year period. The amount of the annual limitation is determined based on the value of the Company immediately prior to the ownership change. Subsequent ownership changes may further affect the limitation in future years.

During the year-ended December 31, 2023, the Company completed an assessment of the available NOL and tax credit carryforwards under Section 382 and 383 and determined that the Company underwent several ownership changes during the period from 2008 to 2022. The Company has adjusted its NOL and tax credit carryforwards to reflect the limitations resulting from the identified ownership changes. The Company reduced its available gross federal and state NOL carryforwards by $237,816,096 and $178,311,455, respectively, and recorded a reduction of $49,941,380 and $7,344,800, respectively, to the federal and state deferred tax asset, each of which related to losses generated for the years ended December 31, 2022, and prior. Accordingly, the NOL and tax credit carryforwards presented above for the year ended December 31, 2023, were reduced by $57,446,259, with a corresponding reduction to the valuation allowance. The Company has recorded the adjustments noted above in 2023 as an out-of-period adjustment and concluded that the adjustments were not material to the 2022 consolidated financial statements and evaluated the recording of this prior year item in the current period and concluded that the net accounting impact is not material to the 2023 consolidated financial statements.

As of December 31, 2023, the Company had $86,840,808 of NOLs to reduce future federal taxable income, the majority of which are expected to be available for use in 2024, subject to the Section 382 limitation described above. The federal NOLs of $43,354,286 begin to expire in 2024 if unused and $43,486,522 will carry forward indefinitely. The Company also had $59,425,348 of NOLs to reduce future state taxable income as of December 31, 2023. The state NOLs will begin to expire in 2024 if unused. The Company's net deferred tax assets, which include the NOLs, are subject to a full valuation allowance. As of December 31, 2023, the federal and state valuation allowances were $20,558,729 and $3,979,630, respectively.

As of December 31, 2022, prior to the Section 382 analysis, the Company had $316,548,085 of NOLs to reduce future federal taxable income, the majority of which were expected to be available for use in 2023. The federal NOLs of $254,897,407 were to begin to expire in 2023 if unused and $60,829,929 were to carry forward indefinitely. Prior to the Section 382 state analysis, the Company also had $232,097,127 of NOLs to reduce future state taxable income at December 31, 2022. As of December 31, 2022, the federal and state valuation allowances were $66,733,005 and $14,190,055, respectively.

Tax years after 2003 remain open to examination by federal and state tax authorities due to unexpired NOL carryforwards.

The Company recognizes interest and penalties on unrecognized tax benefits as well as interest received from favorable tax settlements within income tax expense. As of December 31, 2023, and 2022, the Company recorded no accrued interest or penalties related to uncertain tax positions.

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

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Note 13 - Loss Per Share - Shares Used in Basic and Diluted Loss Per Common Share Computations (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Net loss attributable to common stockholders per common share: basic and diluted calculation	$ (13,983,967)	$ (25,737,634)
Weighted average shares used in computation – basic and diluted (in shares)	4,014,848	3,685,954
Effect of diluted stock options, warrants and preferred stock (1) (in shares)	0	0
Weighted average common shares outstanding-diluted (in shares)	4,014,848	3,685,954
Net loss per common share – basic and diluted (in dollars per share)	$ (3.48)	$ (6.98)

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

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Consolidated Statements of Stockholders' Equity - USD ($)	Series B 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
Net loss	$ 0		$ 0	0	$ (25,737,634)	$ (25,737,634)
Balance (in shares) at Dec. 31, 2022	79,246	0	3,938,160		(153,777,916)	21,765,892
Balance at Dec. 31, 2022	$ 792	$ 0	$ 39,382	175,503,634	$ (153,777,916)	$ 21,765,892
Issuance of shares and warrants (in shares)	0		600,000
Issuance of shares and warrants	$ 0		$ 6,000	$ 6,501,050	$ 0	$ 6,507,050
Shares issued pursuant to Equity Line (in shares)	0		15,750	235,851	0	236,009
Shares issued pursuant to Equity Line	$ 0		$ 158
Share issuance to consultant and other (in shares)	0		29,838	355,827	0	356,124
Share issuance to consultant and other	$ 0		$ 297
Vesting expense and option repricing (in shares)	0		11,822		0	138,659
Vesting expense and option repricing	$ 0		$ 119	$ 138,540
Shares issued to non-employees (in shares)	0	0	98,193
Shares issued to non-employees	$ 0	$ 0	$ 982	488,344	$ 0	$ 489,326
Vesting expense, net of forfeitures	$ 0	$ 0	$ 0	2,038	0	2,038
Series F Preferred Stock dividend (in shares)	0	79,404	0
Series F Preferred Stock dividend	$ 0	$ 794	$ 0		0	0
Series F Preferred Stock dividend				(794)
Reverse stock split round up to whole shares (in shares)	0	0	25,343
Reverse stock split round up to whole shares		$ 0	$ 253	(253)	0	0
Series F Preferred redemption (in shares)	0	(79,404)	0
Series F Preferred redemption	$ 0	$ (794)	$ 0	794	0	0
Share issuance to CFO for vesting of RSUs, net of repurchase to cover withholding tax (in shares)	0	0	1,157
Share issuance to CFO for vesting of RSUs, net of repurchase to cover withholding tax	$ 0	$ 0	$ 12	(1,521)	0	(1,509)
Net loss	$ 0	$ 0	$ 0	0	(13,983,967)	(13,983,967)
Balance (in shares) at Dec. 31, 2023	79,246	0	4,062,853
Balance at Dec. 31, 2023	$ 792	$ 0	$ 40,629	$ 175,992,242	$ (167,761,883)	$ 8,271,780

Note 12 - Retirement Savings Plans (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2019
Defined Contribution Plan, Employer Matching Contribution, Percent of Match	100.00%	100.00%
Defined Contribution Plan, Maximum Annual Contributions Per Employee, Percent			4.00%
Defined Contribution Plan, Employer Contribution Amount	$ 192,499	$ 99,924
Defined Contribution Plan, Employer Discretionary Contribution Amount	$ 0	$ 0

Note 5 - Intangible Assets - Components of Intangible Assets (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Gross Carrying Costs	$ 535,096	$ 4,289,141
Accumulated Amortization	(286,639)	(685,901)
Net Carrying Amount	252,457	253,865
Impairment		(3,349,375)
Trade Names 1 [Member]
Gross Carrying Costs	0	80,000
Accumulated Amortization	0	(22,083)
Net Carrying Amount	0	0
Impairment		(57,917)
Patents and Trademarks [Member]
Gross Carrying Costs	535,096	509,141
Accumulated Amortization	(286,639)	(255,276)
Net Carrying Amount	252,457	253,865
Impairment		0
Developed Technology Rights [Member]
Gross Carrying Costs	0	3,500,000
Accumulated Amortization	0	(386,459)
Net Carrying Amount	0	0
Impairment		(3,113,541)
Customer Relationships [Member]
Gross Carrying Costs	0	200,000
Accumulated Amortization	0	(22,083)
Net Carrying Amount	$ 0	0
Impairment		$ (177,917)

Note 8 - Derivatives (Tables)

12 Months Ended

Dec. 31, 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		(115,647	)
Derivative liability balance at December 31, 2022	$	13,833
Gain recognized to revalue derivative instrument at fair value		(12,457	)
Derivative liability balance at December 31, 2023	$	1,376

Note 5 - Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2023

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

	As of December 31, 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	$	(286,639	)	$	252,457	$	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	$	(286,639	)	$	252,457	$	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
2024	$	27,451
2025		27,451
2026		27,451
2027		27,451
2028		27,451
Thereafter		115,202
Total	$	252,457

Schedule of Goodwill [Table Text Block]

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

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

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-Paragraph 1
-Subparagraph (d)
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-URI https://asc.fasb.org//1943274/2147482573/350-20-50-1

Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef
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Note 1 - Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2023

Significant Accounting Policies [Text Block]

NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Nature of Operations

The Company has three reportable segments, which have been delineated by location and business area, as further described in Note 14 – Segments:

●

Birmingham segment: provides contract services and research focused on solubility improvements, stability studies, and protein production.

●

Eagan segment: produces the FDA-cleared STREAMWAY System and associated products for automated medical fluid waste management and patient-to-drain medical fluid disposal.

Going Concern

Reverse Stock Split

Accounting Policies and Estimates

Principles of Consolidation

Reclassifications

Recent Accounting Pronouncements

Recently Adopted Accounting Standards

Cash

Receivables

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.

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

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

Finite-lived Intangible Assets

Long-lived Assets

Goodwill

Leases

Collaboration Arrangements

Revenue Recognition

Revenues from Services

Revenues from Product Sales

Royalty Revenue and Variable Consideration

Warranty

Contract Balances

Practical Expedients

Stock-Based Compensation

Research and Development

Income Taxes

Tax years after 2003 remain open to examination by federal and state tax authorities due to unexpired net operating loss carryforwards.

Credit Risk

Risks and Uncertainties

Note 13 - Loss Per Share - Antidilutive Securities Excluded from the Diluted Calculations (Details) - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities (in shares)	47,664	49,053
Restricted Stock Units (RSUs) [Member]
Antidilutive Securities (in shares)	0	4,167
Warrant [Member]
Antidilutive Securities (in shares)	1,806,589	1,816,437
Series B Convertible Preferred Stock [Member]
Antidilutive Securities (in shares)	16	16

Note 6 - Leases (Tables)

12 Months Ended

Dec. 31, 2023

Lease, Cost [Table Text Block]

	December 31, 2023			December 31, 2022
Weighted average remaining lease term – operating leases in years		3.99			1.72
Weighted average discount rate – operating leases		12	%		8	%

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

2024	$	818,463
2025		857,622
2026		803,724
2027		827,909
2028		139,022
Total lease payments		3,446,740
Less interest		(740,334	)
Present value of lease liabilities	$	2,706,406

Note 14 - Segments

12 Months Ended

Dec. 31, 2023

Segment Reporting Disclosure [Text Block]

NOTE 14 – SEGMENTS

The Company has determined its operating segments in accordance with ASC 280 – Segment Reporting. Factors used to determine the Company’s reportable segments include the availability of separate financial statements, the existence of locally based leadership across geographic regions, the economic factors affecting each segment, and the evaluation of operating results at the segment level. The Chief Operating Decision Maker (“CODM”) allocates the Company’s resources for each of the operating segments and evaluates their relative performance. Each operating segment listed below has separate financial statements and locally based leadership that are evaluated based on the results of their respective segments. It should be noted that the operating segments below have different products and services. The financial information is consolidated and evaluated regularly by the CODM in assessing performance and allocating resources. As of January 1, 2023, the Company changed its reportable segments to align with its business areas. The Company has retrospectively revised the reported segment information for all periods presented for consistency.

The Company has three reportable segments, which have been delineated by location and business area:

●

Birmingham segment: provides contract services and research focused on solubility improvements, stability studies, and protein production.

●

Eagan segment: produces the FDA-cleared STREAMWAY System and associated products for automated medical fluid waste management and patient-to-drain medical fluid disposal.

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 year ended December 31, 2023, and 2022 are included in the table below. All revenues are earned from external customers.

The tables below summarize the Company’s segment reporting as of and for years ended December 31, 2023, and 2022.

	Year Ended December 31, 2023
	Pittsburgh			Birmingham			Eagan			Corporate			Total
Revenue	$	492,596		$	152,396		$	1,135,101		$	-		$	1,780,093
Depreciation and amortization		(207,658	)		(494,527	)		(29,750	)		(7,381	)		(739,316	)
Impairment expense – long-lived tangible assets		-			(162,905	)		-			-			(162,905	)
Net loss	$	(4,503,906	)	$	(1,966,406	)	$	(969,281	)	$	(6,544,374	)	$	(13,983,967	)

	December 31, 2023
	Pittsburgh		Birmingham		Eagan		Corporate		Total
Assets	$	3,263,270	$	981,914	$	1,390,031	$	8,782,034	$	14,417,249
Expenditures for additions to long-lived assets		7,424		254,819		24,691		15,437		302,371

	Year Ended December 31, 2022
	Pittsburgh			Birmingham			Eagan			Corporate			Total
Revenue	$	358,776		$	82,301		$	1,063,493		$	889		$	1,505,459
Depreciation and amortization		(836,671	)		(378,708	)		(28,481	)		(69,215	)		(1,313,075	)
Impairment expense – goodwill		(7,231,093	)		-			-			-			(7,231,093	)
Impairment expense – intangibles		(3,349,375	)		-			-			-			(3,349,375	)
Impairment expense – long-lived tangible assets		-			(115,775	)		-			(69,694	)		(185,469	)
Net loss	$	(15,741,206	)	$	(1,817,283	)	$	(417,774	)	$	(7,761,371	)	$	(25,737,634	)

	December 31, 2022
	Pittsburgh		Birmingham		Eagan		Corporate		Total
Assets	$	1,055,228	$	1,353,434	$	946,394	$	22,379,588	$	25,734,644
Expenditures for additions to long-lived assets		76,636		157,334		29,362		212,365		475,697

In each of the years ended December 31, 2023, and 2022, substantially all the Company revenues were located or derived from operations in the United States. As of December 31, 2023, all the Company’s long-lived assets were located within the United States. During the year ended December 31, 2023, revenues of $489,921 reported in the Company’s Pittsburgh segment were attributable to a single customer. As of December 31, 2023, accounts receivable due from this customer was $52,072.

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

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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Note 13 - Loss Per Share

12 Months Ended

Dec. 31, 2023

Earnings Per Share [Text Block]

NOTE 13 – LOSS PER SHARE

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

	Year Ended December 31,
	2023			2022
Numerator:
Net loss attributable to common stockholders per common share: basic and diluted calculation	$	(13,983,967	)	$	(25,737,634	)

Denominator:
Weighted average common shares outstanding-basic		4,014,848			3,685,954
Effect of diluted stock options, warrants and preferred stock (1)		-			-
Weighted average common shares outstanding-diluted		4,014,848			3,685,954

Loss per common share-basic and diluted	$	(3.48	)	$	(6.98	)

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

	Year Ended December 31,
	2023		2022
Options		47,664		49,053
RSUs		-		4,167
Warrants		1,806,589		1,816,437
Preferred stock: Series B		16		16

Document And Entity Information - USD ($)	12 Months Ended
Document And Entity Information - USD ($)	Dec. 31, 2023	Mar. 18, 2024	Jun. 30, 2023
Document Information [Line Items]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 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 Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
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
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity Public Float			$ 18,983,374
Entity Common Stock, Shares Outstanding (in shares)		4,062,853
Auditor Name	BDO USA, P.C.
Auditor Location	Minneapolis, Minnesota
Auditor Firm ID	243
Entity Central Index Key	0001446159
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Amendment Flag	false

Note 4 - Property and Equipment (Details Textual) - USD ($)	3 Months Ended		12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022
Tangible Asset Impairment Charges		$ 185,469	$ 162,905	$ 185,469
Depreciation			$ 711,890	$ 898,369
Property, Plant and Equipment [Member] \| Birmingham Operating Segment [Member]
Asset Impairment Charges	$ 162,905

Consolidated Balance Sheets (Parentheticals) - $ / shares	Dec. 31, 2023	Dec. 31, 2022
Preferred stock, shares authorized (in shares)	20,000,000	20,000,000
Common stock, par value (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)	4,062,853	3,938,160
Series B Convertible Preferred Stock [Member]
Preferred stock, shares authorized (in shares)	2,300,000	2,300,000
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares outstanding (in shares)	79,246	79,246

Note 5 - Intangible Assets - Goodwill (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Impairment	$ 0	$ (7,231,093)
zPREDICTA [Member]
Goodwill	$ 0	6,857,790
Adjustment to fair value		373,303
Impairment		(7,231,093)
Goodwill		$ 0

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

Consolidated Statements of Net Loss - USD ($)	12 Months Ended
Consolidated Statements of Net Loss - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Revenue	$ 1,780,093	$ 1,505,459
Cost of sales	634,796	505,107
Gross profit	1,145,297	1,000,352
Operating expenses:
General and administrative expense	9,428,496	11,110,735
Operations expense	4,127,268	3,798,425
Sales and marketing expense	1,510,861	1,358,907
Loss on impairment of goodwill	0	7,231,093
Loss on impairment of finite-lived intangible assets	0	3,349,375
Loss on impairment of property and equipment	162,905	185,469
Total operating expenses	15,229,530	27,034,004
Total operating loss	(14,084,233)	(26,033,652)
Other income	152,776	185,646
Other expense	(64,967)	(5,275)
Gain on derivative instruments	12,457	115,647
Net loss	$ (13,983,967)	$ (25,737,634)
Net loss per common share – basic and diluted (in dollars per share)	$ (3.48)	$ (6.98)
Weighted average shares used in computation – basic and diluted (in shares)	4,014,848	3,685,954

Note 8 - Derivatives - Change in Fair Value of Derivative Liabilities (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Derivative liability balance	$ 13,833	$ 129,480
Gain recognized to revalue derivative instrument at fair value	(12,457)	(115,647)
Derivative liability balance	$ 1,376	$ 13,833

Note 5 - Intangible Assets

12 Months Ended

Dec. 31, 2023

Intangible Assets Disclosure [Text Block]

NOTE 5 – INTANGIBLE ASSETS

Finite-lived Intangible Assets

Finite-lived intangible assets consist of patents and trademarks, developed technology, customer relationships, and tradenames, and are amortized over their estimated useful life. Amortization expense was $27,426 and $414,706 in 2023 and 2022, respectively. Accumulated amortization is included in intangibles, net in the accompanying consolidated balance sheets. The Company reviews finite-lived intangible assets for impairment in accordance with ASC 360, whenever events or changes in circumstances indicate the carrying amount may not be recoverable. Events or changes in circumstances that indicate the carrying amount may not be recoverable include, but are not limited to, a significant change in the medical device marketplace and a significant adverse change in the business climate in which the Company operates.

As of December 31, 2023, there were $252,457 in net intangibles as compared to $253,865 in net intangibles as of December 31, 2022.

The components of intangible assets were as follows:

	As of December 31, 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	$	(286,639	)	$	252,457	$	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	$	(286,639	)	$	252,457	$	4,289,141	$	(685,901	)	$	(3,349,375	)	$	253,865

The following table outlines the estimated future amortization expense related to intangible assets held as of December 31, 2023:

Year ending December 31,	Expense
2024	$	27,451
2025		27,451
2026		27,451
2027		27,451
2028		27,451
Thereafter		115,202
Total	$	252,457

No impairment charges related to finite-lived intangible assets were incurred during the year ended December 31, 2023.

In the fourth quarter of 2022, the Company identified a change in its future projected cash flows related to certain of its asset groups. The Company prepared an undiscounted cash flow for these asset groups as of December 31, 2022 as required under ASC 360 and determined the carrying amounts exceeded the estimated undiscounted future cash flows for those asset groups. The Company determined the fair value of the asset groups and concluded that the finite-lived intangible assets of its former zPREDICTA asset group, which is now reported within the Pittsburgh operating segment, were fully impaired as of December 31, 2022, and recognized an impairment loss of $3,349,375 on those finite-lived intangible assets during the fourth quarter of 2022. The Company also recognized an impairment loss on its property and equipment in the Soluble and Corporate asset groups during the fourth quarter of 2022. See Note 4 – Property and Equipment.

Goodwill

Goodwill of $7,231,093 was recognized in the zPREDICTA acquisition in 2021 and represented the excess of the consideration transferred over the fair values of assets acquired and liabilities assumed. During the second quarter of 2022, the Company concluded that potential impairment indicators were present and that an impairment assessment was warranted for goodwill. In testing goodwill for impairment as of June 30, 2022, the Company performed a quantitative impairment test, including computing the fair value of the former zPREDICTA reporting unit and comparing that value to its carrying value. Based upon the Company’s quantitative goodwill impairment test, the Company concluded that goodwill was fully impaired as of June 30, 2022. When evaluating the fair value of the former zPREDICTA reporting unit, the Company used a discounted cash flow model and market comparisons. Key assumptions used to determine the estimated fair value included: (a) expected cash flow for the 10-year period following the testing date (including net revenues, costs of revenues, and operating expenses as well as estimated working capital needs and capital expenditures) and (b) an estimated terminal value using a terminal year growth rate of 4.0% determined based on the growth prospects of the reporting unit. The Company further used a probability weighting of various forecasts to address forecast risk. The Company used an estimated discount rate of 65% based on management’s best estimate and considering the Company’s current market capitalization. The majority of the inputs used in the discounted cash flow model were unobservable and thus are considered to be Level 3 inputs. The inputs for the market capitalization calculation were considered Level 1 inputs. zPREDICTA Inc. was merged with Predictive Oncology Inc. at the end of 2022 and is now reported as part of the Pittsburgh operating segment.

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

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

Note 9 - Stockholders' Equity, Stock Options and Warrants - Stock Offerings (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Expected dividend yield	0.00%	0.00%
Expected life (years) (Year)	10 years	10 years
Measurement Input, Expected Dividend Rate [Member]
Warrants measurement input	0	0
Warrants and Rights Outstanding, Measurement Input	0	0
Measurement Input, Price Volatility [Member]
Warrants measurement input	0	0.922
Warrants and Rights Outstanding, Measurement Input	0	0.922
Measurement Input, Risk Free Interest Rate [Member]
Warrants measurement input	0
Warrants and Rights Outstanding, Measurement Input	0
Measurement Input, Expected Term [Member]
Warrants measurement input	0
Warrants and Rights Outstanding, Measurement Input	0
Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate	90.80%	86.50%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate	3.38%	1.83%
Minimum [Member] \| Measurement Input, Risk Free Interest Rate [Member]
Warrants measurement input		0.0296
Warrants and Rights Outstanding, Measurement Input		0.0296
Minimum [Member] \| Measurement Input, Expected Term [Member]
Warrants measurement input		5
Warrants and Rights Outstanding, Measurement Input		5
Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate	98.20%	92.20%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate	3.95%	4.26%
Maximum [Member] \| Measurement Input, Risk Free Interest Rate [Member]
Warrants measurement input		0.0297
Warrants and Rights Outstanding, Measurement Input		0.0297
Maximum [Member] \| Measurement Input, Expected Term [Member]
Warrants measurement input		5.5
Warrants and Rights Outstanding, Measurement Input		5.5

Note 9 - Stockholders' Equity, Stock Options and Warrants

12 Months Ended

Dec. 31, 2023

Equity [Text Block]

NOTE 9 – 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.

May 2022 Offerings

On May 16, 2022, the Company issued and sold an aggregate of 191,864 shares of its common stock, at a purchase price of $12.00 per share to several institutional and accredited investors in a registered direct offering (the “First Offering”). Pursuant to the securities purchase agreement, the Company also agreed to issue to these purchasers unregistered warrants to purchase up to an aggregate of 191,864 shares of common stock (the “Warrants”) in a concurrent private placement. The Warrants have an exercise price equal to $14.00 per share, will become exercisable six months from the date of issuance, and will expire five and one-half years from the date of issuance.

In addition, in a concurrent registered direct offering (the “Second Offering”), on May 16, 2022, the Company issued and sold to several institutional and accredited investors an aggregate of 408,136 shares of its common stock, at a purchase price of $12.00 per share. The Company also entered into a warrant amendment agreement (the “Warrant Amendment”) with each of the purchasers in the Second Offering. Under the Warrant Amendment, the Company agreed to amend certain existing warrants to purchase up to 816,272 shares of common stock that were previously issued in 2020 and 2021 to those purchasers, with exercise prices ranging from $20.00 to $40.00 per share (the “Existing Warrants”), were amended to: (i) lower the exercise price of the Existing Warrants to $14.00 per share, (ii) provide that the Existing Warrants, as amended, will not be exercisable until six months following the closing date of the Second Offering, and (iii) extend the original expiration date of the Existing Warrants by five and one-half years following the close of the Second Offering.

In each case, the Company paid to the placement agent an aggregate fee equal to 7.5% of the aggregate gross proceeds received by the Company in the offering and a management fee equal to 1% of the aggregate gross proceeds received by the Company in the offering and provided the placement agent expense allowance of $65,000 for non-accountable and other out-of-pocket expenses. In addition, the Company granted to the placement agent or its assigns warrants to purchase 7.5% of the shares sold to investors in the offering at an exercise price equal to 125% of the price of the shares in the transaction, or $15.00 per share, with a term of five years (the “Agent Warrants”). The Agent Warrants become exercisable six months after issuance.

Equity Line

On October 24, 2019, the Company entered into an equity purchase agreement with an investor, providing for an equity financing facility. According to the terms and subject to the conditions in the purchase agreement, the investor was committed to purchase shares having an aggregate value of up to $15,000,000 of the Company’s common stock for a period of up to three years. The Company issued to the investor 5,233 commitment shares at a fair market value of $450,000 for entering into the agreement. From time to time during the three-year commitment period, provided that the closing conditions were satisfied, the Company could provide the investor with put notices to purchase a specified number of shares subject to certain limitations and conditions and at specified prices, which generally represent discounts to the market price of the common stock. During the year ended December 31, 2022, the Company issued 15,750 shares of its common stock valued at $236,009 pursuant to the equity line. In connection with the May 2022 offerings, the Company agreed not to access the remaining balance for a period of one year after the closing date, or May 18, 2022. The equity line expired on October 23, 2022.

Series B Convertible Preferred Stock

As of December 31, 2023, and December 31, 2022, there were 79,246 shares of Series B Convertible Preferred Stock outstanding. The conversion rate of Series B Convertible Preferred Stock to Common Stock is subject to appropriate adjustment in the event of stock dividends, stock splits, reorganizations, or similar events. The 79,246 shares of Series B Convertible Preferred Stock outstanding at December 31, 2023 were convertible to 16 shares of common stock. In addition, the Series B Convertible Preferred Stock will automatically convert into shares of common stock upon the occurrence of a fundamental transaction, as described in the certificate of designations for the Series B Convertible Preferred Stock including mergers, sales of the company’s assets, changes in control and similar transactions. The Series B Convertible Preferred Stock is not convertible by the holder of such preferred stock to the extent (and only to the extent) that the holder or any of its affiliates would beneficially own in excess of 4.99% of the common stock of the Company. The Series B Convertible Preferred Stock has no voting rights, except for the right to approve certain amendments to the certificate of designations or similar actions. With respect to payment of dividends and distribution of assets upon liquidation or dissolution or winding up of the Company, the Series B Convertible Preferred Stock shall rank equal to the common stock of the Company. No sinking fund has been established for the retirement or redemption of the Series B Convertible Preferred Stock.

Equity Incentive Plan

The Company’s Amended and Restated 2012 Stock Incentive Plan (the “2012 Plan”) allows for the issuance of incentive and non-qualified stock options, stock appreciation rights, stock awards, restricted stock, restricted stock units (“RSUs”) and performance awards to employees, directors, and consultants of the Company, where permitted under the plan. The exercise price for each stock option is determined by the market price on the date of issuance. Vesting requirements are determined by the Board of Directors when granted and currently range from immediate to three years. Options outstanding under this plan have a contractual life of ten years.

On December 1, 2022, during the 2022 annual meeting of stockholders (the “Annual Meeting”), the stockholders approved a proposal to increase the reserve shares of common stock authorized for issuance under the Amended and Restated 2012 Stock Incentive Plan by 162,500 to 287,500 reserve shares.

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

During the year ended December 31, 2021, the Company issued 22,500 RSUs under the plan which had market, performance, and service vesting conditions through January 1, 2024. 16,667 RSUs became vested during the year ended December 31, 2022. At December 31, 2022, there were 4,167 RSUs outstanding under the plan. At December 31, 2023, there were no RSUs outstanding under the plan.

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. See Note 1 – Summary of Significant Accounting Policies.

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

	Year Ended December 31,
	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% –4.26%
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

Stock Options and Warrants Granted by the Company

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		$	91.60		1,816,437		$	22.60

Issued		1,075			5.45		-			-
Forfeited		(49	)		6.18		-			-
Expired		(2,415	)		139.30		(9,848	)		219.60
Outstanding at December 31, 2023		47,664		$	82.23		1,806,589		$	21.52

At December 31, 2023, 46,814 stock options were fully vested and currently exercisable with a weighted average exercise price of $83.61 and a weighted average remaining term of 5.56 years. At December 31, 2023, there were 1,806,589 warrants that were fully vested and currently exercisable.

At December 31, 2022, 47,682 stock options were fully vested and exercisable with a weighted average exercise price of $93.80 and a weighted average remaining term of 6.54 years. At December 31, 2022, there were 1,816,437 warrants that were fully vested and currently exercisable.

Stock-based compensation recognized in 2023 and 2022 was $2,038 and $108,596, respectively. The Company has $1,644 of unrecognized compensation expense related to non-vested stock options that are expected to be recognized over the next 16 months.

The following summarizes the status of options and warrants outstanding at December 31, 2023:

Range of Exercise Prices		Shares		Weighted Average Remaining Life
Options
$	3.44 –14.65		12,029		6.67
$	16.28 –29.40		4,935		7.57
$	30.80 –52.20		16,049		4.13
$	101.00 –69,375.00		14,651		3.52
Total			47,664

Warrants:
$	14.00 –20.00		1,168,465		3.62
$	21.05 –30.00		368,246		2.06
$	34.38 –40.00		180,314		5.87
$	43.75 –200.00		89,564		1.83
Total			1,806,589

Stock options and warrants expire on various dates from February 2024 to July 2033.

The following table is the listing of outstanding stock options and warrants as of December 31, 2023 by year of grant:

Stock Options:

Year	Shares		Range of Exercise Prices
2014		3	$	32,500.00	–		69,375.00
2015		12		30.80	–		17,250.00
2016		296		30.80	–		850.00
2017		10,478		30.80	–		420.00
2018		2,893		30.80	–		226.00
2019		14,970		30.80	–		158.00
2020		14,883		14.65	–		32.80
2021		2,248		14.40	–		29.40
2022		846		7.70	–		14.65
2023		1,035		3.44	–		7.68
Total		47,664	$	3.44	–	$	69,375.00

Warrants:

Year	Shares		Range of Exercise Prices
2019		84,514	$	16.90	–		200.00
2020		65,586		36.00	–		59.84
2021		603,353		16.00	–		48.75
2022		1,053,136		14.00	–		15.00
Total		1,806,589	$	14.00	–	$	200.00

The entire disclosure for equity.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 16: http://www.xbrl.org/2003/role/disclosureRef
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Reference 17: http://www.xbrl.org/2003/role/disclosureRef
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Reference 18: http://www.xbrl.org/2003/role/disclosureRef
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Reference 19: http://www.xbrl.org/2003/role/disclosureRef
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Note 10 - Income Taxes - Reconciliation of Income Tax Benefit (Expense) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Statutory federal income tax benefit	$ 2,936,633	$ 5,404,903
State tax benefit, net of federal taxes	599,958	856,735
Foreign tax benefit	0	0
Foreign operations tax rate differential	0	0
State rate adjustment	(125,150)	(7,795,184)
Nondeductible/nontaxable items	121,708	(7,709)
Goodwill impairment	(0)	1,654,212
NOL and deferred only adjustments	(59,913,532)	(1,149,895)
Other	(5,182)	89,162
Valuation allowance decrease	56,385,565	4,256,200
Total income tax benefit	$ 0	$ 0

Note 14 - Segments (Details Textual)	12 Months Ended
Note 14 - Segments (Details Textual)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Number of Operating Segments	3
Accounts Receivable, after Allowance for Credit Loss, Total	$ 333,697	$ 331,196	$ 354,196
One Individual [Member] \| Pittsburgh [Member]
Revenue from Contract with Customer, Excluding Assessed Tax	489,921
Accounts Receivable, after Allowance for Credit Loss, Total	$ 52,072

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

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org//1943274/2147479806/606-10-50-4

Note 3 - Inventories (Tables)

12 Months Ended

Dec. 31, 2023

Schedule of Inventory, Current [Table Text Block]

	As of December 31, 2023		As of December 31, 2022
Raw materials	$	239,998	$	133,183
Work-in-process		-		6,694
Finished goods		254,376		290,616
Total	$	494,374	$	430,493

Note 2 - Fair Value Measurements - Fair Value, Assets Measured on Recurring Basis (Details) - Fair Value, Recurring [Member] - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Derivatives	$ 1,376	$ 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	$ 1,376	$ 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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Note 6 - Leases

12 Months Ended

Dec. 31, 2023

Lessee, Operating Leases [Text Block]

NOTE 6 – LEASES

The Company’s corporate offices and other offices are in Pittsburgh, Pennsylvania. Upon expiration of previous leases for office space and laboratory operations, the Company entered two new leases for office space and laboratory operations on January 4, 2023. The leases each have an approximate five-year term ending February 29, 2028, and the Company recorded corresponding right of use (“ROU”) assets and liabilities of $2,922,365.

The Company has an additional office in Birmingham, Alabama, which is used for office space and laboratory operations. The lease is effective through August 31, 2025.

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.

Lease expense under operating lease arrangements was $892,993 and $746,590 for 2023 and 2022, respectively.

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

	December 31, 2023			December 31, 2022
Weighted average remaining lease term – operating leases in years		3.99			1.72
Weighted average discount rate – operating leases		12	%		8	%

The Company’s operating lease obligation as of December 31, 2023, which includes expected lease extensions that are reasonably certain of renewal, are as follows:

2024	$	818,463
2025		857,622
2026		803,724
2027		827,909
2028		139,022
Total lease payments		3,446,740
Less interest		(740,334	)
Present value of lease liabilities	$	2,706,406

Note 7 - Notes Payable

12 Months Ended

Dec. 31, 2023

Debt Disclosure [Text Block]

NOTE 7 – NOTE PAYABLE

In June 2023, the Company purchased Directors and Officers 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 December 31, 2023, the outstanding balance of the note was $150,408 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 15 - Subsequent Events

12 Months Ended

Dec. 31, 2023

Subsequent Events [Text Block]

NOTE 15 – SUBSEQUENT EVENTS

Departure of Chief Business Officer

On February 2, 2024, the Company and Pamela Bush, Ph.D., MBA, the Company’s Chief Business Officer, agreed that Dr. Bush would leave the Company effective February 15, 2024. In accordance with her Employment Agreement, the Company and Ms. Bush entered into a Separation Agreement and Mutual Release whereby the Company agreed to pay a separation benefit of $410,000 over the subsequent twelve months.

Note 8 - Derivatives (Details Textual) - USD ($)	12 Months Ended
Note 8 - Derivatives (Details Textual) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Agent Warrants In Connection With March 2020 Private Placement [Member]
Derivative Liability	$ 135	$ 3,355
Derivative, Gain (Loss) on Derivative, Net	3,220	37,981
Agent Warrants Issued in Connection with May 2020 Offering [Member]
Derivative Liability	333	4,479
Derivative, Gain (Loss) on Derivative, Net	4,146	38,167
Agent Warrants In Connection With June 2020 Warrant [Member]
Derivative Liability	908	5,999
Derivative, Gain (Loss) on Derivative, Net	$ 5,091	$ 39,499

Note 2 - Fair Value Measurements (Tables)

12 Months Ended

Dec. 31, 2023

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

December 31, 2023	Fair Value		Level 1		Level 2		Level 3
Liabilities:
Derivatives	$	1,376	$	-	$	-	$	1,376

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

Note 5 - Intangible Assets (Details Textual)	3 Months Ended	12 Months Ended
Note 5 - Intangible Assets (Details Textual)	Dec. 31, 2022 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Amortization of Intangible Assets		$ 27,426	$ 414,706
Intangibles, net	$ 253,865	252,457	253,865
Impairment of Intangible Assets (Excluding Goodwill)	$ 3,349,375	0	3,349,375
Goodwill, Impairment Loss		$ 0	7,231,093
Measurement Input, Expected Cash Flow Term [Member]
Reporting Unit Measurement Input		10
Measurement Input, Long-Term Revenue Growth Rate [Member]
Reporting Unit Measurement Input		4
Measurement Input, Discount Rate [Member]
Reporting Unit Measurement Input		65
zPREDICTA [Member]
Goodwill, Impairment Loss			$ 7,231,093

Note 1 - Summary of Significant Accounting Policies (Details Textual)		12 Months Ended
	Apr. 19, 2023	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Jul. 31, 2023	Dec. 31, 2021 USD ($)
Number of Tumor Samples		150,000
Number of Reportable Segments		3
Retained Earnings (Accumulated Deficit)		$ (167,761,883)	$ (153,777,916)
Cash and Cash Equivalents, at Carrying Value		8,728,660	22,071,523
Liabilities, Current		3,951,031	3,882,670
Accounts Payable and Accrued Liabilities, Current		2,973,729
Operating Lease, Liability, Current		517,427	94,237
Notes Payable, Current		$ 150,408	0
Short-Term Debt, Percentage Bearing Fixed Interest Rate		9.25%		9.25%
Operating Lease, Liability, Noncurrent		$ 2,188,979	$ 86,082
Operating Lease, Weighted Average Remaining Lease Term (Year)		3 years 11 months 26 days	1 year 8 months 19 days
Net Cash Provided by (Used in) Operating Activities		$ (13,189,390)	$ (12,370,800)
Accounts Receivable, Allowance for Credit Loss, Current		0	0
Accounts Receivable, after Allowance for Credit Loss, Total		333,697	331,196		$ 354,196
Contract with Customer, Liability		313,550	602,073		$ 186,951
Contract with Customer, Liability, Revenue Recognized		277,767
Research and Development Expense, Total		188,305	$ 320,320
Unrecognized Tax Benefits		0
Cash, Uninsured Amount		$ 142,118
Reverse Stock Split [Member]
Stockholders' Equity Note, Stock Split, Conversion Ratio	20

Note 3 - Inventories - Schedule of Inventory (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Raw materials	$ 239,998	$ 133,183
Work-in-process	0	6,694
Finished goods	254,376	290,616
Total	$ 494,374	$ 430,493

Note 8 - Derivatives

12 Months Ended

Dec. 31, 2023