0001171843-24-006292 | 10-Q | XBRL Viewer

Note 9 - Note Payable	9 Months Ended
Sep. 30, 2024
Notes to Financial Statements
Debt Disclosure [Text Block]	NOTE 9 – NOTE PAYABLE In June 2023, the Company purchased director and officer insurance policies with a policy period ending June 2024. In July 2023, the Company financed $364,721 of its total premium by entering into a note payable with a finance provider that required ten monthly installment payments through April 2024. The note was secured by a first priority lien on the financed policies. The short-term note bore 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. As of June 30, 2024, there was no outstanding balance on the note. In June 2024, the Company purchased director and officer insurance policies with a policy period ending June 2025 and financed $275,098 of its total premium by entering into a note payable with a finance provider that required ten monthly installment payments through April 2025. The note was secured by a first priority lien on the financed policies. The short-term note bore interest at an annual percentage rate of 8.00% over the life of the note. As of September 30, 2024, the outstanding balance of the note was $195,776 including interest.

Note 9 - Note Payable

9 Months Ended

Sep. 30, 2024

NOTE 9 – NOTE PAYABLE

In June 2023, the Company purchased director and officer insurance policies with a policy period ending June 2024. In July 2023, the Company financed $364,721 of its total premium by entering into a note payable with a finance provider that required ten monthly installment payments through April 2024. The note was secured by a first priority lien on the financed policies. The short-term note bore 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. As of June 30, 2024, there was no outstanding balance on the note.

In June 2024, the Company purchased director and officer insurance policies with a policy period ending June 2025 and financed $275,098 of its total premium by entering into a note payable with a finance provider that required ten monthly installment payments through April 2025. The note was secured by a first priority lien on the financed policies. The short-term note bore interest at an annual percentage rate of 8.00% over the life of the note. As of September 30, 2024, the outstanding balance of the note was $195,776 including interest.

- Definition

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.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481544/470-10-50-6

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481544/470-10-50-6

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 405
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477092/405-40-50-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 405
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477092/405-40-50-1

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 405
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477092/405-40-50-1

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 405
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477092/405-40-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 405
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477092/405-40-50-1

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(c))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 470
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/470/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 835
-SubTopic 30
-Name Accounting Standards Codification
-Section 45
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482925/835-30-45-2

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1C

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1C

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1C

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1E
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1E

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1I

Reference 20: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1I

Reference 21: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1I

+ Details

Note 5 - Inventories (Tables)

9 Months Ended

Sep. 30, 2024

Notes Tables

Schedule of Inventory, Current [Table Text Block]

	As of September 30, 2024		As of December 31, 2023
Raw materials	$	309,030	$	227,110
Work-in-process		15,000		-
Finished goods		180,350		253,693
Total	$	504,380	$	480,803

Note 13 - Segments - Segments (Details) - USD ($)	3 Months Ended		9 Months Ended
Note 13 - Segments - Segments (Details) - USD ($)	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Revenue	$ 345,686	$ 676,626	$ 1,012,232	$ 1,308,102
Assets	7,420,508		7,420,508		$ 13,435,335
Depreciation and amortization	(39,796)	(42,706)	(122,019)	(206,901)
Segment loss	(2,283,413)	(2,748,367)	(8,759,343)	(9,025,398)
Segment Reporting, Reconciling Item, Corporate Nonsegment [Member]
Revenue	0	0	0	0
Assets	3,352,512		3,352,512		8,782,034
Depreciation and amortization	(1,682)	(1,851)	(5,352)	(5,528)
Segment loss	(1,076,507)	(1,884,384)	(4,890,238)	(4,840,639)
Pittsburgh [Member] \| Operating Segments [Member]
Revenue	3,907	417,096	76,020	441,567
Assets	2,797,545		2,797,545		3,263,270
Depreciation and amortization	(30,766)	(31,946)	(94,272)	(175,713)
Segment loss	(1,053,373)	(674,952)	(3,260,416)	(3,428,644)
Eagan [Member] \| Operating Segments [Member]
Revenue	341,779	259,530	936,212	866,535
Assets	1,270,451		1,270,451		$ 1,390,031
Depreciation and amortization	(7,348)	(8,909)	(22,395)	(25,660)
Segment loss	$ (153,533)	$ (189,031)	$ (608,689)	$ (756,115)

- Definition

Amount after tax of income (loss) from continuing operations attributable to the parent.

+ References

+ Details

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 41
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-41

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 270
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482964/270-10-50-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (ee)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

Reference 4: http://fasb.org/us-gaap/role/ref/otherTransitionRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

Reference 5: http://fasb.org/us-gaap/role/ref/otherTransitionRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 924
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 11.L)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479941/924-10-S99-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-5

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 30
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-30

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 42
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-42

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-22

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 40
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-40

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-22

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-4

+ Details

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Cash flow from operating activities:
Net loss	$ (10,494,794)	$ (10,508,620)
Loss from discontinued operations	(1,735,451)	(1,483,222)
Net loss from continuing operations	(8,759,343)	(9,025,398)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	122,019	206,901
Vesting expense	1,103	10
Common stock issued for consulting and other	99,253	204,839
(Gain) on derivative instruments	(1,375)	(11,724)
Loss on disposal of property and equipment	803	903
Changes in assets and liabilities:
Accounts receivable	(186,193)	(194,544)
Inventories	(23,577)	(11,590)
Prepaid expense and other assets	466,721	223,795
Accounts payable	(192,142)	220,000
Accrued expenses and other	(400,339)	(473,539)
Contract liabilities	(45,106)	(199,938)
Other long-term liabilities	4,587	0
Net cash (used in) continuing operating activities:	(8,913,589)	(9,060,285)
Cash flow from investing activities:
Purchase of property and equipment	(9,510)	(37,034)
Acquisition of intangibles	(0)	26,018
Net cash (used in) continuing investing activities:	(9,510)	(63,052)
Cash flow from financing activities:
Proceeds from issuance of common stock and warrants	4,960,562	0
Costs to issue common stock and warrants	(870,960)	0
Proceeds from issuance of financing note payable	275,098	364,721
Repayment of note payable	(229,730)	(104,500)
Net cash provided by continuing financing activities	4,134,970	260,221
Discontinued operations:
Net cash (used in) operating activities	(893,576)	(1,046,745)
Net cash provided by (used in) investing activities	32,000	(246,614)
Net cash provided by (used in) financing activities	0	0
Net cash (used in) discontinued operations	(861,576)	(1,293,359)
Net (decrease) in cash	(5,649,705)	(10,156,475)
Cash and cash equivalents at beginning of period	8,728,660	22,071,523
Cash and cash equivalents at end of period	3,078,955	11,915,048
Supplemental disclosure for cash flow information:
Cash payments for interest	9,393	9,608
Non-cash transactions:
Equipment transferred from discontinued operations	5,140	0
Right-of-use assets obtained in exchange for lease liabilities	0	2,997,181
Series F Preferred Stock dividend	0	794
Common stock issued to settle accrued board of directors’ and advisory boards’ compensation	0	189,896
Redemption of Series F Preferred Stock	0	794
Reverse Stock Split [Member]
Non-cash transactions:
Common stock issued to settle accrued board of directors’ and advisory boards’ compensation	0	253
Restricted Stock Units (RSUs) [Member]
Non-cash transactions:
Common stock issued to settle accrued board of directors’ and advisory boards’ compensation	$ 0	$ 4,934

Significant Accounting Policies (Policies)	9 Months Ended
Significant Accounting Policies (Policies)	Sep. 30, 2024
Accounting Policies [Abstract]
Nature Of Operations and Going Concern Policy [Policy Text Block]	Going Concern These condensed consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) assuming the Company will continue as a going concern. The going concern assumption contemplates the realization of assets and satisfaction of liabilities in the normal course of business. However, substantial doubt about the Company’s ability to continue as a going concern exists. The Company has incurred significant and recurring losses from operations for the past several years and, as of September 30, 2024, had an accumulated deficit of $178,256,677. The Company had cash and cash equivalents of $3,078,955 as of September 30, 2024, and needs to raise significant additional capital to meet its operating needs. The Company had short-term obligations of $3,816,766 and long-term operating lease obligations of $1,704,453 as of September 30, 2024. The Company does not expect to generate sufficient operating revenue to sustain its operations in the near term. During the nine months ended September 30, 2024, the Company incurred negative cash flows from continuing operating activities of $8,913,589. Although the Company has attempted to improve its cash flows from continuing operating activities by bolstering revenues 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 cash flows from continuing operating activities sufficiently or achieve profitability in the near term. As a result of these conditions, substantial doubt exists about the Company’s ability to continue as a going concern within one year after the date these condensed consolidated 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 its 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 the Company may ultimately be required to cease its operations and liquidate its business. The Company’s condensed 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.
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation The Company has prepared the condensed consolidated financial statements and related unaudited financial information in the notes in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim condensed consolidated financial statements. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. These interim condensed consolidated financial statements reflect all adjustments consisting of normal recurring adjustments, which in the opinion of management, are necessary to present fairly the Company’s position, the results of its operations, and its cash flows for the interim periods. These interim condensed consolidated financial statements reflect all intercompany eliminations. These interim condensed consolidated financial statements should be read in conjunction with the annual consolidated financial statements and the notes thereto contained in the Annual Report on Form 10-K filed with the SEC on March 28, 2024. The nature of the Company’s business is such that the results of any interim period may not be indicative of the results to be expected for the entire year.
NASDAQ Notice of Non-compliance, Policy [Policy Text Block]	NASDAQ Notice of Non-Compliance On September 19, 2024, the Company received a letter from the Listing Qualifications Department (the “Staff”) of The Nasdaq Stock Market LLC (“Nasdaq”) indicating that the bid price for the Company’s common stock had closed below $1.00 per share for 30 consecutive business days, and that the Company is therefore not in compliance with the minimum bid price requirement for continued listing on The Nasdaq Capital Market under Nasdaq Marketplace Rule 5550(a)(2) (the “Minimum Bid Price Requirement”). The notification has no immediate effect on the listing of the Company’s common stock and the Company has a period of 180 calendar days, or until March 18, 2025, to regain compliance with the Minimum Bid Price Requirement. In the event the Company does not regain compliance with the Minimum Bid Price Requirement by March 18, 2025, the Company may be eligible for additional time pursuant to the Company meeting certain further Nasdaq requirements.
Use of Estimates, Policy [Policy Text Block]	Accounting Policies and Estimates The preparation of condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses and disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements and during the reporting period. Actual results could materially differ from those estimates. Estimates are used in the following areas, among others: variable consideration associated with revenue recognition, stock-based compensation expense, fair value of long-lived assets for impairment analyses, the valuation allowance included in the deferred income tax calculation, accrued expenses, and fair value of derivative liabilities. Note 1 to the annual consolidated financial statements contained in the Annual Report on Form 10-K filed with the SEC on March 28, 2024, describes the significant accounting policies and estimates used in preparation of the consolidated financial statements. There have been no material changes in the Company’s significant accounting policies during the nine months ended September 30, 2024.
Consolidation, Policy [Policy Text Block]	Principles of Consolidation The Company had two wholly owned subsidiaries, Helomics Corporation and Skyline Medical, Inc. (“Skyline Medical”), as of September 30, 2024, and December 31, 2023, and for the three and nine months ended September 30, 2024, and 2023. The condensed consolidated financial statements include the accounts of the Company and these wholly owned subsidiaries after elimination of intercompany transactions and balances as of September 30, 2024, and December 31, 2023, and for the three and nine months ended September 30, 2024, and 2023.
Discontinued Operations, Policy [Policy Text Block]	Discontinued Operations During the quarter ended September 30, 2024, the Company disposed of its former Birmingham operating segment. Disposal groups that meet the discontinued operations criteria provided in the Financial Accounting Standards Board (the “FASB”) Accounting Standards Codification (“ASC”) 205-20-45 are classified as discontinued operations. Assets and liabilities of discontinued operations are presented separately in the Company’s condensed consolidated balance sheets and results of discontinued operations are reported as a separate component of net loss in the Company’s condensed consolidated statements of net loss for all periods presented, resulting in changes to the presentation of certain prior period amounts. Results of discontinued operations are excluded from segment results for all periods presented. Cash flows from discontinued operations are also reported separately in the Company’s condensed consolidated statements of cash flows. Refer to Note 2 – Discontinued Operations for additional discussion of discontinued operations. All other notes to these condensed consolidated financial statements present the results of continuing operations and exclude amounts related to discontinued operations for all periods presented.]
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Concentration of Credit Risk Financial instruments that subject the Company to credit risk primarily consist of cash and cash equivalents and accounts receivable. The Company maintains its cash and cash equivalent balances with high quality financial institutions and, consequently, the Company believes that such funds are subject to minimal credit risk. The Company is exposed to credit risk in the event of default by the financial institutions to the extent amounts recorded on the condensed consolidated balance sheets are in excess of insured limits. The Company has not experienced any credit losses in such accounts and does not believe it is exposed to any significant credit risk on these funds. As of September 30, 2024, accounts receivable from two customers represented 25% and 16% of the Company’s total accounts receivable, respectively. As of December 31, 2023, accounts receivable from a single customer represented 16% of the Company’s total accounts receivable.
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 FASB. Recently issued ASUs not listed below either were assessed and determined to be not applicable or are currently expected to have no impact on the condensed consolidated financial statements of the Company. In 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 is effective for fiscal years beginning after December 15, 2023, and for interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. The ASU 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. This ASU 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. In November 2024, the FASB issued ASU 2024-03, Income Statement – Reporting Comprehensive Income – Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses. This ASU requires more detailed disclosures related to certain costs and expenses. The guidance requires entities to disclose amounts of certain expense categories included in expense captions presented on the face of the income statement, including purchases of inventory, employee compensation, depreciation, and intangible asset amortization. This ASU is effective for fiscal years beginning after December 15, 2026, and for interim periods beginning after December 15, 2027, with early adoption permitted. The disclosure requirements may be applied either prospectively or retrospectively. Management is currently evaluating this ASU to determine its impact on the Company’s disclosures.

Note 3 - Collaborative Arrangements and Contracts With Customers (Details Textual)	3 Months Ended		9 Months Ended
	Sep. 30, 2024 USD ($)	Sep. 30, 2023	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)
Accounts Receivable, after Allowance for Credit Loss, Current	$ 463,834		$ 463,834		$ 277,641
Accounts Receivable, Allowance for Credit Loss, Current	0		0		0
Contract with Customer, Liability	267,439		267,439		$ 307,958
Contract with Customer, Liability, Revenue Recognized	$ 7,643		$ 68,188
Revenue Benchmark [Member] \| Customer Concentration Risk [Member]
Number of Customers	2	1	1	1
Revenue Benchmark [Member] \| Customer Concentration Risk [Member] \| Customer One [Member]
Concentration Risk, Percentage	28.00%
Revenue Benchmark [Member] \| Customer Concentration Risk [Member] \| Customer Two [Member]
Concentration Risk, Percentage	22.00%
Revenue Benchmark [Member] \| Customer Concentration Risk [Member] \| Single Customer [Member]
Concentration Risk, Percentage		62.00%	33.00%	34.00%
Cancer Research Horizons [Member] \| Collaborative Arrangement, Transaction with Party to Collaborative Arrangement [Member]
Revenue from Collaborative Arrangement, Excluding Revenue from Contract with Customer			$ 0	$ 0

Note 12 - Loss Per Share

9 Months Ended

Sep. 30, 2024

Notes to Financial Statements

Earnings Per Share [Text Block]

NOTE 12 – LOSS PER SHARE

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

	Three Months Ended September 30,						Nine Months Ended September 30,
	2024			2023			2024			2023
Numerator:
Net (loss) from continuing operations	$	(2,283,413	)	$	(2,748,367	)	$	(8,759,343	)	$	(9,025,398	)
Net (loss) from discontinued operations		(811,277	)		(415,083	)		(1,735,451	)		(1,483,222	)
Net (loss) attributable to common stockholders	$	(3,094,690	)	$	(3,163,450	)	$	(10,494,794	)	$	(10,508,620	)

Denominator:
Weighted average common shares outstanding - basic		6,396,221			4,031,356			5,046,227			3,998,887
Effect of diluted stock options, warrants, and preferred stock (1)		-			-			-			-
Weighted average common shares outstanding - diluted		6,396,221			4,031,356			5,046,227			3,998,887

Net (loss) from continuing operations attributable to common stockholders per common share – basic and diluted		(0.36	)		(0.68	)		(1.74	)		(2.26	)
Net (loss) from discontinued operations attributable to common stockholders per common share – basic and diluted		(0.13	)		(0.10	)		(0.34	)		(0.37	)
(Loss) per common share - basic and diluted	$	(0.48	)	$	(0.78	)	$	(2.08	)	$	(2.63	)

(1)

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

	Three and Nine Months Ended September 30,
	2024		2023
Options		45,191		48,225
Warrants		2,750,428		1,807,020
Preferred stock: Series B		16		16

Note 7 - Intangible Assets - Estimated Future Amortization Expense (Details)	Sep. 30, 2024 USD ($)
Remainder of 2024	$ 6,622
2025	26,489
2026	26,489
2027	26,489
2028	26,489
Thereafter	108,895
Total	$ 221,473

Note 8 - Leases

9 Months Ended

Sep. 30, 2024

Notes to Financial Statements

Lessee, Operating Leases [Text Block]

NOTE 8 – LEASES

The Company’s corporate offices and other offices are located in Pittsburgh, Pennsylvania. The leases are effective through February 29, 2028.

The Company also has an office in Eagan, Minnesota, which is used for office space and manufacturing. This lease is effective through May 31, 2025.

Lease expense under operating lease arrangements, recorded within general and administrative expenses of continuing operations, was $206,760 and $214,813 for the three months ended September 30, 2024, and 2023, respectively, and $620,403 and $604,329 for the nine months ended September 30, 2024, and 2023, respectively.

The following table summarizes other information related to the Company’s operating leases used in continuing operations:

	September 30, 2024			September 30, 2023
Weighted average remaining lease term – operating leases in years		3.38			4.36
Weighted average discount rate – operating leases		13	%		13	%

The Company’s operating lease obligations as of September 30, 2024, which include expected lease extensions that are reasonably certain of renewal, were as follows:

Remainder of 2024	$	137,597
2025		798,262
2026		803,724
2027		827,909
2028		139,022
Total lease payments		2,706,514
Less: interest		(505,273	)
Present value of lease liabilities	$	2,201,241

Note 13 - Segments (Details Textual)	9 Months Ended
Note 13 - Segments (Details Textual)	Sep. 30, 2024
Number of Operating Segments	2
Number of Tumor Samples	150,000

Note 12 - Loss Per Share (Tables)

9 Months Ended

Sep. 30, 2024

Notes Tables

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

	Three Months Ended September 30,						Nine Months Ended September 30,
	2024			2023			2024			2023
Numerator:
Net (loss) from continuing operations	$	(2,283,413	)	$	(2,748,367	)	$	(8,759,343	)	$	(9,025,398	)
Net (loss) from discontinued operations		(811,277	)		(415,083	)		(1,735,451	)		(1,483,222	)
Net (loss) attributable to common stockholders	$	(3,094,690	)	$	(3,163,450	)	$	(10,494,794	)	$	(10,508,620	)

Denominator:
Weighted average common shares outstanding - basic		6,396,221			4,031,356			5,046,227			3,998,887
Effect of diluted stock options, warrants, and preferred stock (1)		-			-			-			-
Weighted average common shares outstanding - diluted		6,396,221			4,031,356			5,046,227			3,998,887

Net (loss) from continuing operations attributable to common stockholders per common share – basic and diluted		(0.36	)		(0.68	)		(1.74	)		(2.26	)
Net (loss) from discontinued operations attributable to common stockholders per common share – basic and diluted		(0.13	)		(0.10	)		(0.34	)		(0.37	)
(Loss) per common share - basic and diluted	$	(0.48	)	$	(0.78	)	$	(2.08	)	$	(2.63	)

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

	Three and Nine Months Ended September 30,
	2024		2023
Options		45,191		48,225
Warrants		2,750,428		1,807,020
Preferred stock: Series B		16		16

Note 8 - Leases (Tables)

9 Months Ended

Sep. 30, 2024

Notes Tables

Lease, Cost [Table Text Block]

	September 30, 2024			September 30, 2023
Weighted average remaining lease term – operating leases in years		3.38			4.36
Weighted average discount rate – operating leases		13	%		13	%

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

Remainder of 2024	$	137,597
2025		798,262
2026		803,724
2027		827,909
2028		139,022
Total lease payments		2,706,514
Less: interest		(505,273	)
Present value of lease liabilities	$	2,201,241

Note 3 - Collaborative Arrangements and Contracts With Customers

9 Months Ended

Sep. 30, 2024

Notes to Financial Statements

Collaborative Arrangement Disclosure [Text Block]

NOTE 3 – COLLABORATIVE ARRANGEMENTS AND CONTRACTS WITH CUSTOMERS

Collaboration Agreement with Cancer Research Horizons

On March 16, 2023, the Company entered into a Collaboration Agreement (the “CRH Agreement”) with Cancer Research Horizons (“CRH”), pursuant to which the Company used its PEDAL technology to evaluate CRH pre-clinical drug inhibitors of Glutaminase to determine which cancer types and patient populations were most likely to respond to treatment with those compounds (the “Project”). Under the CRH Agreement, both parties retained rights to their respective background intellectual property. Rights to reports, findings, supporting data, and materials (“Project Intellectual Property”) that were generated by the Company pursuant to its performance under the CRH Agreement vested exclusively in CRH. Each party funded its own participation in the Project. Costs incurred to participate in the CRH Agreement were recorded in Cost of sales in the Company’s Consolidated Statement of Net Loss for the year ended December 31, 2023.

Pursuant to the CRH Agreement, the Company shall receive a percentage of net revenue, as defined in the agreement, received by CRH for the commercialization of the CRH Candidates and any CRH Derivatives (each as defined in the CRH Agreement). The percentage of net revenue varies depending on the stage of development. The revenue sharing fees represent variable consideration, which is measured using the expected value method under ASC 606, Revenue from Contracts with Customers based on the actual net revenues earned by CRH under Relevant Transfer Agreements (as defined in the CRH Agreement) relating to the CRH Candidates and CRH Derivatives. Due to the uncertainty associated with the timing and amount of revenue sharing fees, the Company concluded that the revenue sharing fees should be fully constrained until such time that Relevant Transfer Agreements have been entered and net revenues have been earned. These estimates will be reassessed at each reporting period. During the nine months ended September 30, 2024, and 2023, the Company recognized no revenue under the CRH Agreement.

Contracts with Customers and Contract Balances

The Company records a receivable when it has an unconditional right to receive consideration after the performance obligations are satisfied. As of September 30, 2024, and December 31, 2023, accounts receivable totaled $463,834 and $277,641, respectively. The allowance for accounts receivable balance was $0 as of both September 30, 2024, and December 31, 2023.

During the three months ended September 30, 2024, revenues from two customers were 28% and 22% of the Company’s total revenue, respectively. During the three months ended September 30, 2023, revenues from a single customer were 62% of the Company’s total revenue. During the nine months ended September 30, 2024, revenues from a single customer were 33% of the Company’s total revenue. During the nine months ended September 30, 2023, revenues from a single customer were 34% of the Company’s total revenue.

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 development of 3D models and STREAMWAY maintenance plans, were $267,439 and $307,958 as of September 30, 2024, and December 31, 2023, respectively. During the three and nine months ended September 30, 2024, the Company recognized revenue of $7,643 and $68,188, respectively, related primarily to deposits for development of 3D models and STREAMWAY maintenance plans that were included in contract liabilities as of December 31, 2023. The Company’s contract liabilities as of September 30, 2024, primarily represent its remaining performance obligations. The Company’s long-term contract liabilities are reported in Other long-term liabilities in the condensed consolidated balance sheets.

Note 8 - Leases - Rent Obligation (Details)	Sep. 30, 2024 USD ($)
Remainder of 2024	$ 137,597
2025	798,262
2026	803,724
2027	827,909
2028	139,022
Total lease payments	2,706,514
Less: interest	(505,273)
Present value of lease liabilities	$ 2,201,241

Note 4 - Fair Value Measurements - Fair Value of Assets and Liabilities on a Recurring Basis (Details) - Fair Value, Recurring [Member] - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Derivatives	$ 1	$ 1,376
Money Market Funds [Member]
Money market funds	2,350,000
Fair Value, Inputs, Level 1 [Member]
Derivatives	0	0
Fair Value, Inputs, Level 1 [Member] \| Money Market Funds [Member]
Money market funds	2,350,000
Fair Value, Inputs, Level 2 [Member]
Derivatives	0	0
Fair Value, Inputs, Level 2 [Member] \| Money Market Funds [Member]
Money market funds	0
Fair Value, Inputs, Level 3 [Member]
Derivatives	1	$ 1,376
Fair Value, Inputs, Level 3 [Member] \| Money Market Funds [Member]
Money market funds	$ 0

- Definition

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.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (bbb)(2)(i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (bbb)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (bbb)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-3

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 210
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478795/946-210-50-6

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 210
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (a)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478795/946-210-50-6

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 210
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (a)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478795/946-210-50-6

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 210
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (a)(4)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478795/946-210-50-6

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 210
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478795/946-210-50-1

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 210
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478795/946-210-50-1

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 210
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478795/946-210-50-1

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 210
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (c)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478795/946-210-50-1

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 210
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478795/946-210-50-6

Reference 16: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 946
-SubTopic 210
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (a)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478795/946-210-50-6

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-04(9)(e))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 320
-Name Accounting Standards Codification
-Section S99
-Paragraph 5C
-Subparagraph (SX 210.12-13C(Column H)(Footnote 7))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477271/946-320-S99-5C

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-04(9)(b))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1

Reference 20: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-04(9)(d))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1

Reference 21: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 320
-Name Accounting Standards Codification
-Section S99
-Paragraph 5
-Subparagraph (SX 210.12-13(Column G)(Footnote 8))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477271/946-320-S99-5

Reference 22: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 320
-Name Accounting Standards Codification
-Section S99
-Paragraph 5C
-Subparagraph (SX 210.12-13C(Column H))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477271/946-320-S99-5C

Reference 23: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 320
-Name Accounting Standards Codification
-Section S99
-Paragraph 5
-Subparagraph (SX 210.12-13(Column G))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477271/946-320-S99-5

Reference 24: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 320
-Name Accounting Standards Codification
-Section S99
-Paragraph 5A
-Subparagraph (SX 210.12-13A(Column E))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477271/946-320-S99-5A

Reference 25: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 320
-Name Accounting Standards Codification
-Section S99
-Paragraph 5B
-Subparagraph (SX 210.12-13B(Column E))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477271/946-320-S99-5B

Reference 26: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 320
-Name Accounting Standards Codification
-Section S99
-Paragraph 5B
-Subparagraph (SX 210.12-13B(Column E)(Footnote 4))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477271/946-320-S99-5B

Reference 27: http://www.xbrl.org/2003/role/disclosureRef
-Topic 210
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483466/210-20-50-3

Reference 28: http://www.xbrl.org/2003/role/exampleRef
-Topic 210
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483444/210-20-55-22

Reference 29: http://www.xbrl.org/2003/role/disclosureRef
-Topic 210
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483444/210-20-55-10

Reference 30: http://www.xbrl.org/2003/role/disclosureRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482907/825-10-50-10

+ Details

Note 8 - Leases (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
Note 8 - Leases (Details Textual) - USD ($)	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Operating Lease, Expense	$ 206,760	$ 214,813	$ 620,403	$ 604,329

Note 10 - Derivatives (Tables)

9 Months Ended

Sep. 30, 2024

Notes Tables

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

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

Derivative liability balance as of December 31, 2023	$	1,376
(Gain) recognized to revalue derivative instrument at fair value		(1,009	)
Derivative liability balance as of March 31, 2024	$	367
(Gain) recognized to revalue derivative instrument at fair value		(359	)
Derivative liability balance as of June 30, 2024	$	8
(Gain) recognized to revalue derivative instrument at fair value		(7	)
Derivative liability balance as of September 30, 2024	$	1

Note 6 - Property and Equipment

9 Months Ended

Sep. 30, 2024

Notes to Financial Statements

Property, Plant and Equipment Disclosure [Text Block]

NOTE 6 – PROPERTY AND EQUIPMENT

The Company’s property and equipment, net consisted of the following:

	As of September 30, 2024			As of December 31, 2023
Computers, software, and office equipment	$	459,641		$	467,716
Leasehold improvements		306,961			306,961
Laboratory equipment		1,692,231			1,696,430
Warehouse and manufacturing equipment		139,763			133,285
Demo equipment		31,554			31,554
Total		2,630,150			2,635,946
Less: Accumulated depreciation		(2,227,241	)		(2,144,732	)
Total Property and equipment, net	$	402,909		$	491,214

Depreciation expense, recorded within general and administrative expenses of continuing operations, was $33,175 and $36,083 for the three months ended September 30, 2024, and 2023, respectively, and $102,153 and $187,060 during the nine months ended September 30, 2024, and 2023, respectively.

No impairment charges related to property and equipment held and used in continuing operations were incurred during the nine months ended September 30, 2024, and 2023.

Note 13 - Segments (Tables)

9 Months Ended

Sep. 30, 2024

Notes Tables

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

	Three Months Ended September 30, 2024
	Pittsburgh			Eagan			Corporate			Total
Revenue	$	3,907		$	341,779		$	-		$	345,686
Depreciation and amortization		(30,766	)		(7,348	)		(1,682	)		(39,796	)
Segment loss	$	(1,053,373	)	$	(153,533	)	$	(1,076,507	)	$	(2,283,413	)

	Nine Months Ended September 30, 2024
	Pittsburgh			Eagan			Corporate			Total
Revenue	$	76,020		$	936,212		$	-		$	1,012,232
Depreciation and amortization		(94,272	)		(22,395	)		(5,352	)		(122,019	)
Segment loss	$	(3,260,416	)	$	(608,689	)	$	(4,890,238	)	$	(8,759,343	)

	September 30, 2024
	Pittsburgh		Eagan		Corporate		Total
Assets	$	2,797,545	$	1,270,451	$	3,352,512	$	7,420,508

	Three Months Ended September 30, 2023
	Pittsburgh			Eagan			Corporate			Total
Revenue	$	417,096		$	259,530		$	-		$	676,626
Depreciation and amortization		(31,946	)		(8,909	)		(1,851	)		(42,706	)
Segment loss	$	(674,952	)	$	(189,031	)	$	(1,884,384	)	$	(2,748,367	)

	Nine Months Ended September 30, 2023
	Pittsburgh			Eagan			Corporate			Total
Revenue	$	441,567		$	866,535		$	-		$	1,308,102
Depreciation and amortization		(175,713	)		(25,660	)		(5,528	)		(206,901	)
Segment loss	$	(3,428,644	)	$	(756,115	)	$	(4,840,639	)	$	(9,025,398	)

	December 31, 2023
	Pittsburgh		Eagan		Corporate		Total
Assets	$	3,263,270	$	1,390,031	$	8,782,034	$	13,435,335

Note 11 - Stockholders' Equity, Stock Options and Warrants (Details Textual)				2 Months Ended	3 Months Ended		9 Months Ended
	Jul. 25, 2024 USD ($) $ / shares shares	Apr. 19, 2023 shares	Mar. 16, 2023 $ / shares shares	Jun. 30, 2024 USD ($) shares	Sep. 30, 2024 USD ($) $ / shares shares	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($) $ / shares shares	Sep. 30, 2023 USD ($)	May 03, 2024 USD ($) $ / shares	Dec. 31, 2023 $ / shares shares
Preferred Stock, Shares Authorized					20,000,000		20,000,000			20,000,000
Common Stock, Shares Authorized		200,000,000			200,000,000		200,000,000			200,000,000
Common Stock, Par or Stated Value Per Share (in dollars per share) \| $ / shares					$ 0.01		$ 0.01		$ 0.01	$ 0.01
Proceeds from Issuance of Common Stock \| $							$ 4,960,562	$ 0
Class of Warrant or Right, Exercise Price of Warrants or Rights \| $ / shares					$ 8.92		$ 8.92			$ 21.52
Class of Warrant or Right, Exercised During Period, Exercise Price \| $ / shares							$ 1.32
Payments of Stock Issuance Costs \| $							$ 870,960	(0)
Share-Based Payment Arrangement, Expense \| $					$ 88	$ (14,336)	1,103	$ 10
Share-Based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount \| $					$ 16		$ 16
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Month)							4 months
The February 2021, June 2021, and May 2022 Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)	958,117
Class of Warrant or Right, Exercise Price of Warrants or Rights \| $ / shares	$ 14
Class of Warrant or Right, Exercised During Period, Exercise Price \| $ / shares	$ 1.32
Proceeds from Warrant Exercises \| $	$ 1,265,000
Payments of Stock Issuance Costs \| $	$ 594,033
Series A Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)	958,117
Warrants and Rights Outstanding, Term	5 years
Series B Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)	958,117
Warrants and Rights Outstanding, Term	18 months
Series A and Series B Warrants [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights \| $ / shares	$ 1.07
Placement Agent Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)	67,068
Class of Warrant or Right, Exercise Price of Warrants or Rights \| $ / shares	$ 1.65
Warrants and Rights Outstanding, Term	5 years
Warrants or Rights, Commissions, Percent	7.00%
Warrants or Rights, Management Fee, Percent	1.00%
Warrants or Rights, Issuance Expenses \| $	$ 35,000
Warrants or Rights, Clearing Fees \| $	$ 15,950
Warrants or Rights, Placement Agent Fee, Percent	7.00%
Sales Agreement [Member]
Sale of Stock, Maximum Amount \| $									$ 3,696,000
Sale of Stock, Commissions, Percent									3.00%
Stock Issued During Period, Shares, New Issues (in shares)				1,607,100
Shares Issued, Price Per Share (in dollars per share) \| $ / shares					$ 2.3		$ 2.3
Proceeds from Issuance of Common Stock \| $				$ 3,696,000
Reverse Stock Split [Member]
Stockholders' Equity Note, Stock Split, Conversion Ratio		20
Reverse Stock Split [Member] \| Minimum [Member]
Stockholders' Equity Note, Stock Split, Conversion Ratio		2
Reverse Stock Split [Member] \| Maximum [Member]
Stockholders' Equity Note, Stock Split, Conversion Ratio		25
Series F Preferred Stock [Member]
Preferred Stock, Shares Authorized			80,000
Preferred Stock, Par or Stated Value Per Share \| $ / shares			$ 0.01
Preferred Stock Dividends, Shares Per Share			0.001
Preferred Stock, Shares Issued			79,404
Preferred Stock, Voting Rights Per Share			1,000,000
Preferred Stock, Shares Outstanding (in shares)		0
Series F Preferred Stock [Member] \| O 2023 Q1 Dividends [Member]
Dividends Payable, Date of Record			Mar. 27, 2023

Note 2 - Discontinued Operations (Tables)

9 Months Ended

Sep. 30, 2024

Notes Tables

Disposal Groups, Including Discontinued Operations [Table Text Block]

	September 30, 2024		December 31, 2023
Assets:
Accounts receivable		58,759		56,056
Inventories		-		13,571
Prepaid expense and other assets		18,967		9,622
Total current assets of discontinued operations		77,726		79,249

Property and equipment, net		-		742,696
Intangibles, net		-		11,118
Lease right-of-use assets		-		130,264
Other long-term assets		-		18,587
Total assets of discontinued operations	$	77,726	$	981,914

Liabilities:
Accounts payable	$	12,556	$	7,964
Accrued expenses and other liabilities		116,118		94,345
Lease liability		78,970		72,530
Total current liabilities of discontinued operations		207,644		174,839

Lease liability – net of current portion		-		58,002
Total liabilities	$	207,644	$	232,841

	Three Months Ended September 30,						Nine Months Ended September 30,
	2024			2023			2024			2023
Revenue	$	968		$	38,430		$	32,790		$	136,959
Cost of sales		1,503			9,072			3,295			19,379
Gross profit (loss) from discontinued operations		(535	)		29,358			29,495			117,580

Operating expenses:
General and administrative expense		291,944			238,953			804,098			800,760
Operations expense		55,671			203,883			495,741			614,165
Sales and marketing expense		-			1,605			1,980			22,972
Loss on impairment of property and equipment		-			-			-			162,905
Total operating expenses		347,615			444,441			1,301,819			1,600,802
Total operating (loss) from discontinued operations		(348,150	)		(415,083	)		(1,272,324	)		(1,483,222	)
Loss on disposal of discontinued operations		(463,127	)		-			(463,127	)		-
Net (loss) from discontinued operations	$	(811,277	)	$	(415,083	)	$	(1,735,451	)	$	(1,483,222	)

- Definition

Tabular disclosure of information related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-SubTopic 10
-Topic 360
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482099/360-10-50-3

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 205
-SubTopic 20
-Name Accounting Standards Codification
-Section 45
-Paragraph 11
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483475/205-20-45-11

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 205
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 3A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483499/205-20-50-3A

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 205
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 4A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483499/205-20-50-4A

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 205
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 4B
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483499/205-20-50-4B

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 205
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483499/205-20-50-5A

Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 205
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5B
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483499/205-20-50-5B

Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 205
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5C
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483499/205-20-50-5C

Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 205
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5D
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483499/205-20-50-5D

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 205
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483499/205-20-50-7

Reference 11: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 360
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482099/360-10-50-3A

Reference 12: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-SubTopic 20
-Topic 205
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483499/205-20-50-1

Reference 13: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483499/205-20-50-3

+ Details

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Sep. 30, 2024	Dec. 31, 2023
Preferred Stock, Shares Authorized (in shares)	20,000,000	20,000,000
Common Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.01	$ 0.01
Common Stock, Shares Authorized (in shares)	200,000,000	200,000,000
Common Stock, Shares, Outstanding (in shares)	6,666,993	4,062,853
Series B Convertible Preferred Stock [Member]
Preferred Stock, Shares Authorized (in shares)	2,300,000	2,300,000
Preferred Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.01	$ 0.01
Preferred Stock, Shares Outstanding (in shares)	79,246	79,246

Note 12 - Loss Per Share - Shares Used in Basic and Diluted Loss Per Common Share Computations (Details) - USD ($)

3 Months Ended

9 Months Ended

Sep. 30, 2024

Sep. 30, 2023

Sep. 30, 2024

Sep. 30, 2023

Net loss from continuing operations

$ (2,283,413)

$ (2,748,367)

$ (8,759,343)

$ (9,025,398)

Loss from discontinued operations

$ (811,277)

(415,083)

(1,735,451)

(1,483,222)

us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic

$ (3,163,450)

$ (10,494,794)

$ (10,508,620)

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

6,396,221

4,031,356

5,046,227

3,998,887

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

^[1]

Weighted average common shares outstanding - diluted (in shares)

6,396,221

4,031,356

5,046,227

3,998,887

Loss from continuing operations (in dollars per share)

$ (0.36)

$ (0.68)

$ (1.74)

$ (2.26)

Net (loss) from discontinued operations attributable to common stockholders per common share – basic and diluted (in dollars per share)

(0.13)

(0.1)

(0.34)

(0.37)

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

$ (0.48)

$ (0.78)

$ (2.08)

$ (2.63)

[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:

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-6

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 52
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482635/260-10-55-52

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
-SubTopic 60
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147476176/805-60-65-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 323
-Name Accounting Standards Codification
-Section 65
-Paragraph 2
-Subparagraph (g)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478666/740-323-65-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-3

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482635/260-10-55-15

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (e)(4)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480175/815-40-65-1

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480175/815-40-65-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-11

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-11

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-7

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482689/260-10-45-2

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 60B
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482689/260-10-45-60B

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-4

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482662/260-10-50-1

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482689/260-10-45-10

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(25))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(27))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(23))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1

Reference 20: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482689/260-10-45-7

+ Details

- Definition

Amount after tax of income (loss) from continuing operations attributable to the parent.

+ References

+ Details

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-6

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
-SubTopic 60
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147476176/805-60-65-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 323
-Name Accounting Standards Codification
-Section 65
-Paragraph 2
-Subparagraph (g)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478666/740-323-65-2

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(13))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-3

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480175/815-40-65-1

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-11

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-11

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482689/260-10-45-2

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 60B
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482689/260-10-45-60B

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-4

Reference 13: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 944
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(23))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(25))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(27))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482689/260-10-45-7

Reference 17: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 942
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(20))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1

+ Details

- Definition

Amount after tax of income (loss) from a discontinued operation attributable to the parent. Includes, but is not limited to, the income (loss) from operations during the phase-out period, gain (loss) on disposal, gain (loss) for reversal of write-down (write-down) to fair value, less cost to sell, and adjustments to a prior period gain (loss) on disposal.

+ References + Details

- Definition

Per basic share amount, after tax, of income (loss) from the day-to-day business activities of the discontinued operation and gain (loss) from the disposal of the discontinued operation.

+ References + Details

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
-SubTopic 60
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147476176/805-60-65-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-3

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-11

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-11

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-4

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 5
-Subparagraph (SAB Topic 6.B)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483621/220-10-S99-5

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482662/260-10-50-1

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482689/260-10-45-10

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 11
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482689/260-10-45-11

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 60B
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482689/260-10-45-60B

+ Details

Condensed Consolidated Statements of Net Loss (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Revenue	$ 345,686	$ 676,626	$ 1,012,232	$ 1,308,102
Cost of sales	196,919	97,868	535,511	367,461
Gross profit	148,767	578,758	476,721	940,641
Operating expenses:
General and administrative expense	1,582,671	2,344,620	5,834,783	6,823,324
Operations expense	633,422	638,696	2,188,936	2,099,974
Sales and marketing expense	246,650	334,439	1,268,824	1,112,412
Total operating expenses	2,462,743	3,317,755	9,292,543	10,035,710
Total operating (loss)	(2,313,976)	(2,738,997)	(8,815,822)	(9,095,069)
Other income	36,378	47,838	64,497	118,618
Other expense	(5,822)	(60,671)	(9,393)	(60,671)
Gain on derivative instruments	7	3,463	1,375	11,724
Loss from continuing operations	(2,283,413)	(2,748,367)	(8,759,343)	(9,025,398)
Loss from discontinued operations	(811,277)	(415,083)	(1,735,451)	(1,483,222)
Net (loss)	$ (3,094,690)	$ (3,163,450)	$ (10,494,794)	$ (10,508,620)
Loss from continuing operations (in dollars per share)	$ (0.36)	$ (0.68)	$ (1.74)	$ (2.26)
Loss from discontinued operations (in dollars per share)	(0.13)	(0.1)	(0.34)	(0.37)
Net (loss) per common share, basic and diluted (in dollars per share)	$ (0.48)	$ (0.78)	$ (2.08)	$ (2.63)
Weighted average shares used in computation – basic and diluted (in shares)	6,396,221	4,031,356	5,046,227	3,998,887

Note 10 - Derivatives - Change in Fair Value of Derivative Liabilities (Details) - USD ($)	3 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023
Derivative liability balance	$ 8	$ 367	$ 1,376	$ 5,572	$ 12,880	$ 13,833
Gain recognized to revalue derivative instrument at fair value	(7)	(359)	(1,009)	(3,463)	(7,308)	(953)
Derivative liability balance	$ 1	$ 8	$ 367	$ 2,109	$ 5,572	$ 12,880

Note 1 - Summary of Significant Accounting Policies (Details Textual)	9 Months Ended		12 Months Ended
	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)
Number of Tumor Samples	150,000
Number of Operating Segments	2
Retained Earnings (Accumulated Deficit)	$ 178,256,677		$ 167,761,883
Cash and Cash Equivalents, at Carrying Value	3,078,955		8,728,660
Liabilities, Current	3,816,766		3,951,031
Operating Lease, Liability, Noncurrent	1,704,453		$ 2,130,977
Net Cash Provided by (Used in) Operating Activities, Continuing Operations	$ 8,913,589	$ 9,060,285
Accounts Receivable [Member] \| Customer Concentration Risk [Member]
Number of Major Customers	2		1
Accounts Receivable [Member] \| Customer Concentration Risk [Member] \| Customer One [Member]
Concentration Risk, Percentage	25.00%
Accounts Receivable [Member] \| Customer Concentration Risk [Member] \| Customer Two [Member]
Concentration Risk, Percentage	16.00%
Accounts Receivable [Member] \| Customer Concentration Risk [Member] \| Single Customer [Member]
Concentration Risk, Percentage			16.00%

Note 6 - Property and Equipment (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Depreciation, Total	$ 33,175	$ 36,083	$ 102,153	$ 187,060
Property, Plant and Equipment [Member]
Asset Impairment Charges			$ 0	$ 0

Note 11 - Stockholders' Equity, Stock Options and Warrants - Summary of Transactions for Stock Options and Warrants (Details)	9 Months Ended
	Sep. 30, 2024 $ / shares shares
Number of Shares Outstanding (in shares)	1,806,589
Average Exercise Price Outstanding (in dollars per share) \| $ / shares	$ 21.52
Number of Shares Issued (in shares)	1,983,302
Average Exercise Price Issued (in dollars per share) \| $ / shares	$ 1.09
Number of Shares Forfeited (in shares)	0
Expired, warrants (in shares)	(81,346)
Average Exercise Price Expired (in dollars per share) \| $ / shares	$ 37.9
Exercised, warrants (in shares)	(958,117)
Average exercise price exercised (in dollars per share) \| $ / shares	$ 1.32
Number of Shares Outstanding (in shares)	2,750,428
Average Exercise Price Outstanding (in dollars per share) \| $ / shares	$ 8.92
Share-Based Payment Arrangement, Option [Member]
Number of Shares Outstanding (in shares)	47,664
Average Exercise Price Outstanding (in dollars per share) \| $ / shares	$ 82.23
Number of Shares Issued (in shares)	0
Average Exercise Price Issued (in dollars per share) \| $ / shares	$ 0
Number of Shares Forfeited (in shares)	(309)
Average Exercise Price Forfeited (in dollars per share) \| $ / shares	$ 5.04
Expired, options (in shares)	(2,164)
Expired, options, average exercise price (in dollars per share) \| $ / shares	$ 3.03
Exercised, options (in shares)	0
Exercised, options, average exercise price (in dollars per share) \| $ / shares	$ 0
Number of Shares Outstanding (in shares)	45,191
Average Exercise Price Outstanding (in dollars per share) \| $ / shares	$ 86.55

Document And Entity Information - shares	9 Months Ended
Document And Entity Information - shares	Sep. 30, 2024	Nov. 04, 2024
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2024
Document Transition Report	false
Entity File Number	001-36790
Entity Registrant Name	Predictive Oncology Inc.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	33-1007393
Entity Address, Address Line One	91 43rd Street, Suite 110
Entity Address, City or Town	Pittsburgh
Entity Address, State or Province	PA
Entity Address, Postal Zip Code	15201
City Area Code	412
Local Phone Number	432-1500
Title of 12(b) Security	Common stock, $0.01 par value
Trading Symbol	POAI
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding (in shares)		6,666,993
Entity Central Index Key	0001446159
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q3
Amendment Flag	false

Insider Trading Arrangements	9 Months Ended
Insider Trading Arrangements	Sep. 30, 2024
Insider Trading Arr Line Items
Material Terms of Trading Arrangement [Text Block]	ITEM 5. OTHER INFORMATION Not applicable.
Rule 10b5-1 Arrangement Adopted [Flag]	false
Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false

Note 10 - Derivatives

9 Months Ended

Sep. 30, 2024

Notes to Financial Statements

Derivative Instruments and Hedging Activities Disclosure [Text Block]

NOTE 10 – DERIVATIVES

Certain warrants issued to placement agents in 2020 were determined to be a derivative liability due to certain features of the warrants which could, in certain circumstances, result in the holder receiving the fair value of the outstanding warrants in the same type of consideration as the common stockholders. As a result, in those circumstances, the amount of consideration would differ from that provided to holders of common stock, therefore, the warrants were classified as a liability.

The fair value of the placement agent warrants issued in connection with the March 2020 private placement was determined to be $0 and $135 as of September 30, 2024, and December 31, 2023, respectively. The Company recorded no gain or loss on the change in fair value of the placement agent warrants during the three months ended September 30, 2024. The Company recorded a gain on the change in fair value of the placement agent warrants of $743 during the three months ended September 30, 2023, and gains of $135 and $3,062 during the nine months ended September 30, 2024, and 2023, respectively. The placement agent warrants expire in March 2025.

The fair value of the placement agent warrants issued in connection with the May 2020 offering of securities was determined to be $0 and $333 as of September 30, 2024, and December 31, 2023, respectively. The Company recorded no gain or loss on the change in fair value of the placement agent warrants during the three months ended September 30, 2024. The Company recorded a gain on the change in fair value of the placement agent warrants of $1,133 during the three months ended September 30, 2023, and gains of $333 and $3,903 during the nine months ended September 30, 2024, and 2023, respectively. The placement agent warrants expire in May 2025.

The placement agent warrants issued in connection with the June 2020 warrant exercise and issuance had a fair value of $1 and $908 as of September 30, 2024, and December 31, 2023, respectively. The Company recorded gains on the change in fair value of the placement agent warrants of $7 and $1,587 during the three months ended September 30, 2024, and 2023, respectively, and $907 and $4,759 during the nine months ended September 30, 2024, and 2023, respectively. The placement agent warrants expire in June 2025.

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

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

Derivative liability balance as of December 31, 2023	$	1,376
(Gain) recognized to revalue derivative instrument at fair value		(1,009	)
Derivative liability balance as of March 31, 2024	$	367
(Gain) recognized to revalue derivative instrument at fair value		(359	)
Derivative liability balance as of June 30, 2024	$	8
(Gain) recognized to revalue derivative instrument at fair value		(7	)
Derivative liability balance as of September 30, 2024	$	1

Note 4 - Fair Value Measurements (Tables)

9 Months Ended

Sep. 30, 2024

Notes Tables

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

September 30, 2024	Fair Value		Level 1		Level 2		Level 3
Assets:
Money market funds	$	2,350,000	$	2,350,000	$	-	$	-

Liabilities:
Derivatives	$	1	$	-	$	-	$	1

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

Note 1 - Summary of Significant Accounting Policies

9 Months Ended

Sep. 30, 2024

Notes to Financial Statements

Significant Accounting Policies [Text Block]

NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Nature of Operations

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

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.

During the third quarter of 2024, the Company’s former Birmingham operating segment, which provided contract services and research focused on solubility improvements, stability studies and protein production, met the criteria to be reported as discontinued operations. As a result, the Company operates in two 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 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 a result of the decision to discontinue its former Birmingham operating segment, the Company has two reportable segments, which have been delineated by location and business area, as further described in Note 13 – 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.

●

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

These condensed consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) assuming the Company will continue as a going concern. The going concern assumption contemplates the realization of assets and satisfaction of liabilities in the normal course of business. However, substantial doubt about the Company’s ability to continue as a going concern exists.

The Company has incurred significant and recurring losses from operations for the past several years and, as of September 30, 2024, had an accumulated deficit of $178,256,677. The Company had cash and cash equivalents of $3,078,955 as of September 30, 2024, and needs to raise significant additional capital to meet its operating needs. The Company had short-term obligations of $3,816,766 and long-term operating lease obligations of $1,704,453 as of September 30, 2024. The Company does not expect to generate sufficient operating revenue to sustain its operations in the near term. During the nine months ended September 30, 2024, the Company incurred negative cash flows from continuing operating activities of $8,913,589. Although the Company has attempted to improve its cash flows from continuing operating activities by bolstering revenues 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 cash flows from continuing operating activities sufficiently or achieve profitability in the near term. As a result of these conditions, substantial doubt exists about the Company’s ability to continue as a going concern within one year after the date these condensed consolidated 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 its 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 the Company may ultimately be required to cease its operations and liquidate its business. The Company’s condensed 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.

Basis of Presentation

The Company has prepared the condensed consolidated financial statements and related unaudited financial information in the notes in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim condensed consolidated financial statements. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. These interim condensed consolidated financial statements reflect all adjustments consisting of normal recurring adjustments, which in the opinion of management, are necessary to present fairly the Company’s position, the results of its operations, and its cash flows for the interim periods. These interim condensed consolidated financial statements reflect all intercompany eliminations. These interim condensed consolidated financial statements should be read in conjunction with the annual consolidated financial statements and the notes thereto contained in the Annual Report on Form 10-K filed with the SEC on March 28, 2024. The nature of the Company’s business is such that the results of any interim period may not be indicative of the results to be expected for the entire year.

NASDAQ Notice of Non-Compliance

On September 19, 2024, the Company received a letter from the Listing Qualifications Department (the “Staff”) of The Nasdaq Stock Market LLC (“Nasdaq”) indicating that the bid price for the Company’s common stock had closed below $1.00 per share for 30 consecutive business days, and that the Company is therefore not in compliance with the minimum bid price requirement for continued listing on The Nasdaq Capital Market under Nasdaq Marketplace Rule 5550(a)(2) (the “Minimum Bid Price Requirement”). The notification has no immediate effect on the listing of the Company’s common stock and the Company has a period of 180 calendar days, or until March 18, 2025, to regain compliance with the Minimum Bid Price Requirement. In the event the Company does not regain compliance with the Minimum Bid Price Requirement by March 18, 2025, the Company may be eligible for additional time pursuant to the Company meeting certain further Nasdaq requirements.

Accounting Policies and Estimates

The preparation of condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses and disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements and during the reporting period. Actual results could materially differ from those estimates. Estimates are used in the following areas, among others: variable consideration associated with revenue recognition, stock-based compensation expense, fair value of long-lived assets for impairment analyses, the valuation allowance included in the deferred income tax calculation, accrued expenses, and fair value of derivative liabilities.

Note 1 to the annual consolidated financial statements contained in the Annual Report on Form 10-K filed with the SEC on March 28, 2024, describes the significant accounting policies and estimates used in preparation of the consolidated financial statements. There have been no material changes in the Company’s significant accounting policies during the nine months ended September 30, 2024.

Principles of Consolidation

The Company had two wholly owned subsidiaries, Helomics Corporation and Skyline Medical, Inc. (“Skyline Medical”), as of September 30, 2024, and December 31, 2023, and for the three and nine months ended September 30, 2024, and 2023. The condensed consolidated financial statements include the accounts of the Company and these wholly owned subsidiaries after elimination of intercompany transactions and balances as of September 30, 2024, and December 31, 2023, and for the three and nine months ended September 30, 2024, and 2023.

Discontinued Operations

During the quarter ended September 30, 2024, the Company disposed of its former Birmingham operating segment. Disposal groups that meet the discontinued operations criteria provided in the Financial Accounting Standards Board (the “FASB”) Accounting Standards Codification (“ASC”) 205-20-45 are classified as discontinued operations. Assets and liabilities of discontinued operations are presented separately in the Company’s condensed consolidated balance sheets and results of discontinued operations are reported as a separate component of net loss in the Company’s condensed consolidated statements of net loss for all periods presented, resulting in changes to the presentation of certain prior period amounts. Results of discontinued operations are excluded from segment results for all periods presented. Cash flows from discontinued operations are also reported separately in the Company’s condensed consolidated statements of cash flows.

Refer to Note 2 – Discontinued Operations for additional discussion of discontinued operations. All other notes to these condensed consolidated financial statements present the results of continuing operations and exclude amounts related to discontinued operations for all periods presented.]

Concentration of Credit Risk

Financial instruments that subject the Company to credit risk primarily consist of cash and cash equivalents and accounts receivable. The Company maintains its cash and cash equivalent balances with high quality financial institutions and, consequently, the Company believes that such funds are subject to minimal credit risk. The Company is exposed to credit risk in the event of default by the financial institutions to the extent amounts recorded on the condensed consolidated balance sheets are in excess of insured limits. The Company has not experienced any credit losses in such accounts and does not believe it is exposed to any significant credit risk on these funds.

As of September 30, 2024, accounts receivable from two customers represented 25% and 16% of the Company’s total accounts receivable, respectively. As of December 31, 2023, accounts receivable from a single customer represented 16% of the Company’s total accounts receivable.

Recent Accounting Pronouncements

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

In 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 is effective for fiscal years beginning after December 15, 2023, and for interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. The ASU 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. This ASU 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.

In November 2024, the FASB issued ASU 2024-03, Income Statement – Reporting Comprehensive Income – Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses. This ASU requires more detailed disclosures related to certain costs and expenses. The guidance requires entities to disclose amounts of certain expense categories included in expense captions presented on the face of the income statement, including purchases of inventory, employee compensation, depreciation, and intangible asset amortization. This ASU is effective for fiscal years beginning after December 15, 2026, and for interim periods beginning after December 15, 2027, with early adoption permitted. The disclosure requirements may be applied either prospectively or retrospectively. Management is currently evaluating this ASU to determine its impact on the Company’s disclosures.

Note 11 - Stockholders' Equity, Stock Options and Warrants - Stock Offerings (Details)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Expected dividend yield	0.00%	0.00%
Expected stock price volatility	0.00%
Risk-free interest rate	0.00%
Expected life (Year)		10 years
Warrants and Rights Outstanding, Measurement Input		0
Warrants and Rights Outstanding, Measurement Input		0
Measurement Input, Expected Dividend Rate [Member]
Warrants and Rights Outstanding, Measurement Input	0
Warrants and Rights Outstanding, Measurement Input	0
Measurement Input, Price Volatility [Member]
Warrants and Rights Outstanding, Measurement Input	0.973
Warrants and Rights Outstanding, Measurement Input	0.973
Minimum [Member]
Expected stock price volatility		90.80%
Risk-free interest rate		3.38%
Minimum [Member] \| Measurement Input, Risk Free Interest Rate [Member]
Warrants and Rights Outstanding, Measurement Input	0.0406
Warrants and Rights Outstanding, Measurement Input	0.0406
Minimum [Member] \| Measurement Input, Expected Term [Member]
Warrants and Rights Outstanding, Measurement Input	1.5
Warrants and Rights Outstanding, Measurement Input	1.5
Maximum [Member]
Expected stock price volatility		91.60%
Risk-free interest rate		3.72%
Maximum [Member] \| Measurement Input, Risk Free Interest Rate [Member]
Warrants and Rights Outstanding, Measurement Input	0.0458
Warrants and Rights Outstanding, Measurement Input	0.0458
Maximum [Member] \| Measurement Input, Expected Term [Member]
Warrants and Rights Outstanding, Measurement Input	5
Warrants and Rights Outstanding, Measurement Input	5

Note 9 - Note Payable (Details Textual)	1 Months Ended
Note 9 - Note Payable (Details Textual)	Jun. 30, 2024 USD ($)	Jul. 31, 2023 USD ($)	Sep. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)
Insurance Policy Financing [Member]
Debt Instrument, Face Amount		$ 364,721
Debt Instrument, Number of Monthly Installment		10
Debt Instrument, Interest Rate, Stated Percentage		9.25%
Notes Payable	$ 0			$ 150,408
Insurance Policy Financing June 2024 [Member]
Debt Instrument, Face Amount	$ 275,098
Debt Instrument, Number of Monthly Installment	10
Debt Instrument, Interest Rate, Stated Percentage	8.00%
Notes Payable			$ 195,776

Note 5 - Inventories - Schedule of Inventory (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Raw materials	$ 309,030	$ 227,110
Work-in-process	15,000	0
Finished goods	180,350	253,693
Total	$ 504,380	$ 480,803

Note 2 - Discontinued Operations - Schedule of Disposal Groups Including Discontinued Operations (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Total current assets of discontinued operations	$ 77,726		$ 77,726		$ 79,249
Total assets of discontinued operations	0		0		902,665
Total current liabilities of discontinued operations	207,644		207,644		174,839
Net (loss) from discontinued operations	(811,277)	$ (415,083)	(1,735,451)	$ (1,483,222)
Birmingham Laboratory [Member] \| Discontinued Operations, Disposed of by Sale [Member]
Revenue	968	38,430	32,790	136,959
Accounts receivable	58,759		58,759		56,056
Inventories	0		0		13,571
Cost of sales	1,503	9,072	3,295	19,379
Prepaid expense and other assets	18,967		18,967		9,622
Total current assets of discontinued operations	77,726		77,726		79,249
Gross profit (loss) from discontinued operations	(535)	29,358	29,495	117,580
Property and equipment, net	0		0		742,696
Intangibles, net	0		0		11,118
Lease right-of-use assets	0		0		130,264
General and administrative expense	291,944	238,953	804,098	800,760
Other long-term assets	0		0		18,587
Total assets of discontinued operations	77,726		77,726		981,914
Operations expense	55,671	203,883	495,741	614,165
Accounts payable	12,556		12,556		7,964
Sales and marketing expense	0	1,605	1,980	22,972
Accrued expenses and other liabilities	116,118		116,118		94,345
Lease liability	78,970		78,970		72,530
Loss on impairment of property and equipment	0	0	0	162,905
Total current liabilities of discontinued operations	207,644		207,644		174,839
Lease liability – net of current portion	0		0		58,002
Total operating expenses	347,615	444,441	1,301,819	1,600,802
Total liabilities	207,644		207,644		$ 232,841
Total operating (loss) from discontinued operations	(348,150)	(415,083)	(1,272,324)	(1,483,222)
Loss on disposal of discontinued operations	(463,127)	0	(463,127)	0
Net (loss) from discontinued operations	$ (811,277)	$ (415,083)	$ (1,735,451)	$ (1,483,222)

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Current assets:
Cash and cash equivalents	$ 3,078,955	$ 8,728,660
Accounts receivable	463,834	277,641
Inventories	504,380	480,803
Prepaid expense and other assets	442,513	512,078
Current assets of discontinued operations	77,726	79,249
Total current assets	4,567,408	10,078,431
Property and equipment, net	402,909	491,214
Intangibles, net	221,473	241,339
Lease right-of-use assets	2,203,935	2,598,091
Other long-term assets	102,509	105,509
Non-current assets of discontinued operations	0	902,665
Total assets	7,498,234	14,417,249
Current liabilities:
Accounts payable	1,141,922	1,334,064
Note payable	195,776	150,408
Accrued expenses and other liabilities	1,517,242	1,542,948
Derivative liability	1	1,376
Contract liabilities	257,393	302,499
Lease liability	496,788	444,897
Current liabilities of discontinued operations	207,644	174,839
Total current liabilities	3,816,766	3,951,031
Other long-term liabilities	10,046	5,459
Lease liability – net of current portion	1,704,453	2,130,977
Non-current liabilities of discontinued operations	0	58,002
Total liabilities	5,531,265	6,145,469
Stockholders’ equity:
Common stock, $.01 par value, 200,000,000 shares authorized, 6,666,993 and 4,062,853 shares outstanding as of September 30, 2024, and December 31, 2023, respectively	66,670	40,629
Additional paid-in capital	180,156,184	175,992,242
Accumulated deficit	(178,256,677)	(167,761,883)
Total stockholders’ equity	1,966,969	8,271,780
Total liabilities and stockholders’ equity	7,498,234	14,417,249
Series B Convertible Preferred Stock [Member]
Stockholders’ equity:
Series B Convertible Preferred Stock, $.01 par value, 2,300,000 shares authorized, 79,246 shares outstanding as of September 30, 2024, and December 31, 2023	$ 792	$ 792

Note 8 - Leases - Lease Information (Details)	Sep. 30, 2024	Jun. 30, 2023
Weighted average remaining lease term – operating leases in years (Year)	3 years 4 months 17 days	4 years 4 months 9 days
Weighted average discount rate – operating leases	13.00%	13.00%

Note 6 - Property and Equipment - Schedule of Property, Plant and Equipment (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Property, Plant, and Equipment Gross	$ 2,630,150	$ 2,635,946
Less: Accumulated depreciation	(2,227,241)	(2,144,732)
Total Property and equipment, net	402,909	491,214
Office Equipment [Member]
Property, Plant, and Equipment Gross	459,641	467,716
Leasehold Improvements [Member]
Property, Plant, and Equipment Gross	306,961	306,961
Laboratory Equipment [Member]
Property, Plant, and Equipment Gross	1,692,231	1,696,430
Manufacturing Tooling [Member]
Property, Plant, and Equipment Gross	139,763	133,285
Demo Equipment [Member]
Property, Plant, and Equipment Gross	$ 31,554	$ 31,554

Note 10 - Derivatives (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
Note 10 - Derivatives (Details Textual) - USD ($)	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Agent Warrants In Connection With March 2020 Private Placement [Member]
Derivative Liability, Total	$ 0		$ 0		$ 135
Derivative, Gain (Loss) on Derivative, Net, Total		$ 743	135	$ 3,062
Agent Warrants Issued in Connection with May 2020 Offering [Member]
Derivative Liability, Total	0		0		333
Derivative, Gain (Loss) on Derivative, Net, Total		1,133	333	3,903
Agent Warrants In Connection With June 2020 Warrant [Member]
Derivative Liability, Total	1		1		$ 908
Derivative, Gain (Loss) on Derivative, Net, Total	$ 7	$ 1,587	$ 907	$ 4,759

- Definition

+ References

+ Details

Note 7 - Intangible Assets

9 Months Ended

Sep. 30, 2024

Notes to Financial Statements

Intangible Assets Disclosure [Text Block]

NOTE 7 – INTANGIBLE ASSETS

The Company’s intangibles, net consisted of the following:

	As of September 30, 2024							As of December 31, 2023
	Gross Carrying Costs		Accumulated Amortization			Net Carrying Amount		Gross Carrying Costs		Accumulated Amortization			Net Carrying Amount
Patents & Trademarks	$	521,621	$	(300,148	)	$	221,473	$	521,621	$	(280,282	)	$	241,339

Finite-lived intangible assets are amortized over their estimated useful lives. Amortization expense, recorded within general and administrative expenses of continuing operations, was $6,621 and $6,622 during the three months ended September 30, 2024, and 2023, respectively, and $19,866 and $19,841 during the nine months ended September 30, 2024, and 2023, respectively. Accumulated amortization is included in Intangibles, net in the condensed consolidated balance sheets.

The following table outlines the estimated future amortization expense related to intangible assets held as of September 30, 2024:

Year Ending December 31,	Expense
Remainder of 2024	$	6,622
2025		26,489
2026		26,489
2027		26,489
2028		26,489
Thereafter		108,895
Total	$	221,473

The Company reviews finite-lived intangible assets for impairment in accordance with ASC 360, Property, Plant, and Equipment whenever events or changes in circumstances indicate the carrying amount may not be recoverable. Events or changes in circumstances that indicate the carrying amount may not be recoverable include, but are not limited to, a significant change in the medical device marketplace and a significant adverse change in the business climate in which the Company operates. No impairment charges related to finite-lived intangible assets held and used in continuing operations were incurred during the nine months ended September 30, 2024, and 2023.

Note 12 - Loss Per Share - Antidilutive Securities Excluded from the Diluted Calculations (Details) - shares	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities (in shares) (in shares)	45,191	48,225
Warrant [Member]
Antidilutive Securities (in shares) (in shares)	2,750,428	1,807,020
Series B Convertible Preferred Stock [Member]
Antidilutive Securities (in shares) (in shares)	16	16

Note 7 - Intangible Assets (Tables)

9 Months Ended

Sep. 30, 2024

Notes Tables

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

	As of September 30, 2024							As of December 31, 2023
	Gross Carrying Costs		Accumulated Amortization			Net Carrying Amount		Gross Carrying Costs		Accumulated Amortization			Net Carrying Amount
Patents & Trademarks	$	521,621	$	(300,148	)	$	221,473	$	521,621	$	(280,282	)	$	241,339

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

Year Ending December 31,	Expense
Remainder of 2024	$	6,622
2025		26,489
2026		26,489
2027		26,489
2028		26,489
Thereafter		108,895
Total	$	221,473

Note 7 - Intangible Assets (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
Note 7 - Intangible Assets (Details Textual) - USD ($)	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Amortization of Intangible Assets	$ 6,621	$ 6,622	$ 19,866	$ 19,841
Impairment of Intangible Assets (Excluding Goodwill)			$ 0	$ 0

Note 7 - Intangible Assets - Components of Intangible Assets (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Net Carrying Amount	$ 221,473
Patents and Trademarks [Member]
Gross Carrying Costs	521,621	$ 521,621
Accumulated Amortization	(300,148)	(280,282)
Net Carrying Amount	$ 221,473	$ 241,339

Note 2 - Discontinued Operations

9 Months Ended

Sep. 30, 2024

Notes to Financial Statements

Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]

NOTE 2 – DISCONTINUED OPERATIONS

On July 25, 2024, the Company’s Board of Directors approved a plan to implement a strategic cost savings initiative, primarily related to the Company’s Birmingham laboratory. In August 2024, the Company explored options for the leased Birmingham laboratory and office space, including potential sublease arrangements.

In September, the Company transferred certain pieces of computer hardware with alternative use to the Pittsburgh laboratory, while the rest of the laboratory equipment and inventories from the Birmingham laboratory were marketed for sale and the related product and service lines were discontinued. The Company executed a sales agreement for all remaining laboratory equipment and inventories from the Birmingham laboratory and all items were removed from the laboratory premises as of September 30, 2024. As of September 30, 2024, the Company vacated and ceased use of the Birmingham laboratory and office space. The Company’s lease continues through August 2025.

The Company concluded that, in aggregate, the disposal of these assets comprising the former Birmingham operating segment met the criteria for discontinued operations presentation in the third quarter of 2024. As a result, the former Birmingham operating segment has been reclassified to discontinued operations in these condensed consolidated financial statements for all periods presented.

The following table presents a reconciliation of the carrying amounts of the major classes of assets and liabilities to the current assets and liabilities of discontinued operations as presented in the Company’s condensed consolidated balance sheets:

	September 30, 2024		December 31, 2023
Assets:
Accounts receivable		58,759		56,056
Inventories		-		13,571
Prepaid expense and other assets		18,967		9,622
Total current assets of discontinued operations		77,726		79,249

Property and equipment, net		-		742,696
Intangibles, net		-		11,118
Lease right-of-use assets		-		130,264
Other long-term assets		-		18,587
Total assets of discontinued operations	$	77,726	$	981,914

Liabilities:
Accounts payable	$	12,556	$	7,964
Accrued expenses and other liabilities		116,118		94,345
Lease liability		78,970		72,530
Total current liabilities of discontinued operations		207,644		174,839

Lease liability – net of current portion		-		58,002
Total liabilities	$	207,644	$	232,841

The following table provides details about the major classes of line items constituting the loss from discontinued operations presented in the Company’s condensed consolidated statements of net loss:

	Three Months Ended September 30,						Nine Months Ended September 30,
	2024			2023			2024			2023
Revenue	$	968		$	38,430		$	32,790		$	136,959
Cost of sales		1,503			9,072			3,295			19,379
Gross profit (loss) from discontinued operations		(535	)		29,358			29,495			117,580

Operating expenses:
General and administrative expense		291,944			238,953			804,098			800,760
Operations expense		55,671			203,883			495,741			614,165
Sales and marketing expense		-			1,605			1,980			22,972
Loss on impairment of property and equipment		-			-			-			162,905
Total operating expenses		347,615			444,441			1,301,819			1,600,802
Total operating (loss) from discontinued operations		(348,150	)		(415,083	)		(1,272,324	)		(1,483,222	)
Loss on disposal of discontinued operations		(463,127	)		-			(463,127	)		-
Net (loss) from discontinued operations	$	(811,277	)	$	(415,083	)	$	(1,735,451	)	$	(1,483,222	)

The loss on disposal of discontinued operations represents the loss on impairment of assets sold, including laboratory equipment and inventories, and impairment of other non-current assets.

Note 6 - Property and Equipment (Tables)

9 Months Ended

Sep. 30, 2024

Notes Tables

Property, Plant and Equipment [Table Text Block]

	As of September 30, 2024			As of December 31, 2023
Computers, software, and office equipment	$	459,641		$	467,716
Leasehold improvements		306,961			306,961
Laboratory equipment		1,692,231			1,696,430
Warehouse and manufacturing equipment		139,763			133,285
Demo equipment		31,554			31,554
Total		2,630,150			2,635,946
Less: Accumulated depreciation		(2,227,241	)		(2,144,732	)
Total Property and equipment, net	$	402,909		$	491,214

Note 13 - Segments

9 Months Ended

Sep. 30, 2024

Notes to Financial Statements

Segment Reporting Disclosure [Text Block]

NOTE 13 – 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.

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

●

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

As described in Note 2, the Company’s former Birmingham operating segment met the criteria to be reported as discontinued operations during the third quarter of 2024. As such, the former Birmingham segment is excluded from the tables below, which only reflect continuing operations for all periods presented.

All revenues are earned from external customers.

The tables below summarize the Company’s segment reporting as of September 30, 2024, and December 31, 2023, and for the three and nine months ended September 30, 2024, and 2023.

	Three Months Ended September 30, 2024
	Pittsburgh			Eagan			Corporate			Total
Revenue	$	3,907		$	341,779		$	-		$	345,686
Depreciation and amortization		(30,766	)		(7,348	)		(1,682	)		(39,796	)
Segment loss	$	(1,053,373	)	$	(153,533	)	$	(1,076,507	)	$	(2,283,413	)

	Nine Months Ended September 30, 2024
	Pittsburgh			Eagan			Corporate			Total
Revenue	$	76,020		$	936,212		$	-		$	1,012,232
Depreciation and amortization		(94,272	)		(22,395	)		(5,352	)		(122,019	)
Segment loss	$	(3,260,416	)	$	(608,689	)	$	(4,890,238	)	$	(8,759,343	)

	September 30, 2024
	Pittsburgh		Eagan		Corporate		Total
Assets	$	2,797,545	$	1,270,451	$	3,352,512	$	7,420,508

	Three Months Ended September 30, 2023
	Pittsburgh			Eagan			Corporate			Total
Revenue	$	417,096		$	259,530		$	-		$	676,626
Depreciation and amortization		(31,946	)		(8,909	)		(1,851	)		(42,706	)
Segment loss	$	(674,952	)	$	(189,031	)	$	(1,884,384	)	$	(2,748,367	)

	Nine Months Ended September 30, 2023
	Pittsburgh			Eagan			Corporate			Total
Revenue	$	441,567		$	866,535		$	-		$	1,308,102
Depreciation and amortization		(175,713	)		(25,660	)		(5,528	)		(206,901	)
Segment loss	$	(3,428,644	)	$	(756,115	)	$	(4,840,639	)	$	(9,025,398	)

	December 31, 2023
	Pittsburgh		Eagan		Corporate		Total
Assets	$	3,263,270	$	1,390,031	$	8,782,034	$	13,435,335

- Definition

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.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 48
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482785/280-10-55-48

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 270
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482964/270-10-50-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (ee)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

Reference 5: http://fasb.org/us-gaap/role/ref/otherTransitionRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

Reference 6: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 54
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482785/280-10-55-54

Reference 7: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 47
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482785/280-10-55-47

Reference 8: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 54
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482785/280-10-55-54

Reference 9: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 47
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482785/280-10-55-47

Reference 10: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 54
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482785/280-10-55-54

Reference 11: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 47
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482785/280-10-55-47

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-22

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 31
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-31

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 34
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-34

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 26C
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-26C

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 26B
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-26B

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-15

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 42
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-42

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 40
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-40

Reference 20: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/280/tableOfContent

Reference 21: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 26
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-26

Reference 22: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 41
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-41

Reference 23: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-21

Reference 24: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-21

Reference 25: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

+ Details

Note 11 - Stockholders' Equity, Stock Options and Warrants (Tables)

9 Months Ended

Sep. 30, 2024

Notes Tables

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

	Nine Months Ended September 30,
	2024		2023
	Stock Options
Expected dividend yield		-		0.0%
Expected stock price volatility		-		90.8% – 91.6%
Risk-free interest rate		-		3.38% – 3.72%
Expected life		-		10 years
	Warrants
Expected dividend yield		0.0%		-
Expected stock price volatility		97.3%		-
Risk-free interest rate		4.06% – 4.58%		-
Expected life		1.5 – 5 years		-

Share-Based Payment Arrangement, Activity [Table Text Block]

	Stock Options					Warrants
	Number of Shares			Average Exercise Price		Number of Shares			Average Exercise Price
Outstanding as of December 31, 2023		47,664		$	82.23		1,806,589		$	21.52

Issued		-			-		1,983,302			1.09
Forfeited		(309	)		5.04		-			-
Expired		(2,164	)		3.03		(81,346	)		37.90
Exercised		-			-		(958,117	)		1.32
Outstanding as of September 30, 2024		45,191		$	86.55		2,750,428		$	8.92

Condensed Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($)	Preferred Stock [Member] Series B Convertible Preferred Stock [Member]	Preferred Stock [Member] Series B Preferred Stock [Member]	Preferred Stock [Member] Series F Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance (in shares) at Dec. 31, 2022		79,246	0	3,938,160
Balance at Dec. 31, 2022		$ 792	$ 0	$ 39,382	$ 175,503,634	$ (153,777,916)	$ 21,765,892
Vesting expense		0	0	0	9,287
Net loss		0	0	0	0	(3,421,802)	(3,421,802)
Vesting expense, net of forfeitures		$ 0	$ 0	$ 0	9,287
Balance (in shares) at Mar. 31, 2023		79,246	79,404	3,969,993
Balance at Mar. 31, 2023		$ 792	$ 794	$ 39,700	175,712,817	(157,199,718)	18,554,385
Shares issued to consultants and others (in shares)		0	0	31,833
Shares issued to consultants and others		$ 0	$ 0	$ 318	200,690	0	201,008
Vesting expense							9,287
Series F preferred stock dividend		0	$ 794	0		0	0
Preferred Stock Dividends, Shares (in shares)			79,404
Adjustments to Additional Paid in Capital, Dividends in Excess of Retained Earnings					(794)
Vesting expense, net of forfeitures		$ 0	$ 0	$ 0	(9,287)
Balance (in shares) at Dec. 31, 2022		79,246	0	3,938,160
Balance at Dec. 31, 2022		$ 792	$ 0	$ 39,382	175,503,634	(153,777,916)	21,765,892
Net loss							(10,508,620)
Balance (in shares) at Sep. 30, 2023		79,246	0	4,033,293
Balance at Sep. 30, 2023		$ 792		$ 40,333	175,896,766	(164,286,536)	11,651,355
Balance (in shares) at Mar. 31, 2023		79,246	79,404	3,969,993
Balance at Mar. 31, 2023		$ 792	$ 794	$ 39,700	175,712,817	(157,199,718)	18,554,385
Net loss						(3,923,368)	(3,923,368)
Balance (in shares) at Jun. 30, 2023		79,246	0	4,006,301
Balance at Jun. 30, 2023		$ 792	$ 0	$ 40,063	175,787,288	(161,123,086)	14,705,057
Shares issued to consultants and others (in shares)				10,965
Shares issued to consultants and others				$ 110	68,058		68,168
Vesting expense					5,872		5,872
Shares issued in connection with reverse stock split (in shares)				25,343
Shares issued in connection with reverse stock split				$ 253	(253)
Series F Preferred Stock redemption (in shares)			(79,404)
Series F Preferred Stock redemption			$ (794)		794
Vesting expense		0		0	14,300	0	14,300
Net loss				0	0	(3,163,450)	(3,163,450)
Vesting expense, net of forfeitures		$ 0		$ 0	14,300	0	14,300
Balance (in shares) at Sep. 30, 2023		79,246	0	4,033,293
Balance at Sep. 30, 2023		$ 792		$ 40,333	175,896,766	(164,286,536)	11,651,355
Shares issued to consultants and others (in shares)		0	0	25,835
Shares issued to consultants and others		$ 0		$ 258	125,299	0	125,557
Vesting expense, net of forfeitures		$ 0		$ 0	(14,300)	0	(14,300)
Shares issued to management for vesting of restricted stock units, net of repurchase to cover withholding tax (in shares)		0	0	1,157
Shares issued to management for vesting of restricted stock units, net of repurchase to cover withholding tax		$ 0		$ 12	(1,521)	0	(1,509)
Balance (in shares) at Dec. 31, 2023	79,246			4,062,853
Balance at Dec. 31, 2023	$ 792			$ 40,629	175,992,242	(167,761,883)	8,271,780
Vesting expense	0			0	734		734
Net loss	0			0		(4,218,843)	(4,218,843)
Vesting expense, net of forfeitures	$ 0			$ 0	734		734
Balance (in shares) at Mar. 31, 2024	79,246			4,062,853
Balance at Mar. 31, 2024	$ 792			$ 40,629	175,992,976	(171,980,726)	4,053,671
Vesting expense, net of forfeitures	$ 0			$ 0	(734)		(734)
Balance (in shares) at Dec. 31, 2023	79,246			4,062,853
Balance at Dec. 31, 2023	$ 792			$ 40,629	175,992,242	(167,761,883)	8,271,780
Net loss							(10,494,794)
Balance (in shares) at Sep. 30, 2024	79,246			6,666,993
Balance at Sep. 30, 2024	$ 792			$ 66,670	180,156,184	(178,256,677)	1,966,969
Balance (in shares) at Mar. 31, 2024	79,246			4,062,853
Balance at Mar. 31, 2024	$ 792			$ 40,629	175,992,976	(171,980,726)	4,053,671
Vesting expense					306		306
Net loss						(3,181,261)	(3,181,261)
Issuance of shares to non-employees (in shares)				38,923
Issuance of shares to non-employees				$ 389	98,864		99,253
Issuance of shares, net of issuance costs (in shares)				1,607,100
Issuance of shares, net of issuance costs				$ 16,071	3,105,931		3,122,002
Vesting expense, net of forfeitures					306		306
Balance (in shares) at Jun. 30, 2024	79,246			5,708,876
Balance at Jun. 30, 2024	$ 792			$ 57,089	179,198,077	(175,161,987)	4,093,971
Vesting expense, net of forfeitures					(306)		(306)
Vesting expense	0			0	88	0	88
Net loss	$ 0			$ 0	0	(3,094,690)	(3,094,690)
Issuance of shares, net of issuance costs (in shares)	0			958,117
Issuance of shares, net of issuance costs	$ 0			$ 9,581	958,019	0	967,600
Vesting expense, net of forfeitures	$ 0			$ 0	88	0	88
Balance (in shares) at Sep. 30, 2024	79,246			6,666,993
Balance at Sep. 30, 2024	$ 792			$ 66,670	180,156,184	(178,256,677)	1,966,969
Vesting expense, net of forfeitures	$ 0			$ 0	$ (88)	$ 0	$ (88)

Note 4 - Fair Value Measurements

9 Months Ended

Sep. 30, 2024

Notes to Financial Statements

Fair Value Disclosures [Text Block]

NOTE 4 – FAIR VALUE MEASUREMENTS

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

September 30, 2024	Fair Value		Level 1		Level 2		Level 3
Assets:
Money market funds	$	2,350,000	$	2,350,000	$	-	$	-

Liabilities:
Derivatives	$	1	$	-	$	-	$	1

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

- Definition

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

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 107
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482078/820-10-55-107

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 100
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482078/820-10-55-100

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2E
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2E

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 940
-SubTopic 820
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478119/940-820-50-1

+ Details

Note 11 - Stockholders' Equity, Stock Options and Warrants

9 Months Ended

Sep. 30, 2024

Notes to Financial Statements

Equity [Text Block]

NOTE 11 – 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.

At The Market Offering

On May 3, 2024, the Company entered into an ATM Sales Agreement (the “Sales Agreement”) with H.C. Wainwright & Co., LLC (“Wainwright”), to sell shares of the Company’s common stock, par value $0.01 per share (the “Shares”), having an aggregate sales price of up to $3,696,000, from time to time, through an “at the market offering” program pursuant to which Wainwright acted as sales agent. Subject to the terms and conditions of the Sales Agreement, Wainwright was permitted to sell the Shares by methods deemed to be an “at the market offering” as defined in Rule 415(a)(4) promulgated under the Securities Act of 1933, as amended. Under the Sales Agreement, Wainwright was entitled to compensation for its services of 3.0% of the gross sales price of all shares sold through Wainwright under the Sales Agreement. As of June 30, 2024, the Company sold 1,607,100 shares of common stock at an average price of approximately $2.30 per share, resulting in aggregate gross proceeds of approximately $3,696,000. No further shares are available to be sold under the Sales Agreement.

Warrant Inducement Transaction

On July 25, 2024, the Company entered into definitive agreements with certain of its existing warrant holders for the exercise of warrants to purchase an aggregate of 958,117 shares of its common stock having a current exercise price of $14.00 originally issued in February 2021, June 2021 and May 2022, at a reduced exercise price of $1.32 per share. The gross proceeds to the Company from the exercise of the existing warrants were approximately $1,265,000, prior to deducting placement agent fees and transaction expenses payable by the Company. The reduction of the exercise price represented a modification to the existing warrants, which was recognized as an equity issuance cost of $594,033 charged against the proceeds of the offering.

In consideration for the immediate cash exercise of the warrants, the Company concurrently issued to the warrant holders new unregistered Series A warrants to purchase up to 958,117 shares of common stock (the “Series A Warrants”) and new Series B warrants to purchase up to 958,117 shares of common stock (the “Series B Warrants”). The Series A Warrants and the Series B Warrants have an exercise price of $1.07 per share and are exercisable immediately upon issuance. The Series A Warrants have a term equal to five years from the date of issuance, and the Series B Warrants have a term equal to 18 months from the date of issuance.

The transactions described above closed on July 26, 2024. Wainwright acted as the exclusive placement agent for the above-mentioned transactions. The Company paid Wainwright as consideration (i) an aggregate cash fee equal to 7.0% of the gross proceeds from the exercise of the existing warrants, (ii) a management fee equal to 1.0% of the aggregate gross proceeds from the exercise of the existing warrants, (iii) $35,000 for expenses, and (iv) $15,950 for clearing fees. Additionally, the Company issued to Wainwright (or its designees) as compensation, warrants to purchase up to 67,068 shares of common stock of the Company (equal to 7.0% of the aggregate number of existing warrants exercised in the offering) (the “Placement Agent Warrants”). The Placement Agent Warrants have a term of five years from the closing of the offering and an exercise price of $1.65 per share.

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.

ASC 718, Compensation – Stock Compensation (“ASC 718”), requires that a company that issues equity as compensation record compensation expense 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.

Valuation and Accounting for Stock Options and Warrants

The Company determines the grant date fair value of options and warrants using a Black-Scholes option valuation model based upon assumptions regarding risk-free interest rate, expected dividend rate, volatility, and estimated term.

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

	Nine Months Ended September 30,
	2024		2023
	Stock Options
Expected dividend yield		-		0.0%
Expected stock price volatility		-		90.8% – 91.6%
Risk-free interest rate		-		3.38% – 3.72%
Expected life		-		10 years
	Warrants
Expected dividend yield		0.0%		-
Expected stock price volatility		97.3%		-
Risk-free interest rate		4.06% – 4.58%		-
Expected life		1.5 – 5 years		-

Stock Options and Warrants Granted by the Company

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

	Stock Options					Warrants
	Number of Shares			Average Exercise Price		Number of Shares			Average Exercise Price
Outstanding as of December 31, 2023		47,664		$	82.23		1,806,589		$	21.52

Issued		-			-		1,983,302			1.09
Forfeited		(309	)		5.04		-			-
Expired		(2,164	)		3.03		(81,346	)		37.90
Exercised		-			-		(958,117	)		1.32
Outstanding as of September 30, 2024		45,191		$	86.55		2,750,428		$	8.92

Stock-based compensation expense, net of forfeitures, recognized for the three months ended September 30, 2024, and 2023, was $88 and $(14,336), respectively. Stock-based compensation expense, net of forfeitures, recognized for the nine months ended September 30, 2024, and 2023, was $1,103 and $10, respectively. Stock-based compensation expense is recorded within each of the captions comprising Operating expenses from continuing operations. The Company has $16 of unrecognized compensation expense related to unvested stock options that is expected to be recognized over the next 4 months.

- Definition

The entire disclosure for equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-14

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 505
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478448/946-505-50-6

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480237/815-40-50-6

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(e)(1))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 505
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/505/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-14

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-14

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 16
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-16

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-18

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-18

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-18

+ Details

Note 5 - Inventories

9 Months Ended

Sep. 30, 2024

Notes to Financial Statements

Inventory Disclosure [Text Block]

NOTE 5 – INVENTORIES

Inventory balances were as follows:

	As of September 30, 2024		As of December 31, 2023
Raw materials	$	309,030	$	227,110
Work-in-process		15,000		-
Finished goods		180,350		253,693
Total	$	504,380	$	480,803