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Note 8 - Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2021
Notes Tables |
Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block] |
|  | Year Ended December 31, |
(In thousands) |  | 2021 |  |  | 2020 |  |  | 2019 |
Domestic |  | $ | (27,317 | ) |  | $ | (597 | ) |  | $ | (3,198 | )
Foreign |  |  | (436 | ) |  |  | - |  |  |  | - |
Total |  | $ | (27,753 | ) |  | $ | (597 | ) |  | $ | (3,198 | )
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] |
|  | Year Ended December 31, |
(In thousands) |  | 2021 |  |  | 2020 |  |  | 2019 |
Current: |  |  |  |  |  |  |  |  |  |  |  |
Federal |  | $ | - |  |  | $ | - |  |  | $ | - |
State |  |  | - |  |  |  | 33 |  |  |  | - |
Foreign |  |  | 9 |  |  |  | - |  |  |  | - |
Total current tax provision |  |  | 9 |  |  |  | 33 |  |  |  | - |
Deferred: |  |  |  |  |  |  |  |  |  |  |  |
Federal |  |  | (17,703 | ) |  |  | (3,297 | ) |  |  | (1,541 | )
State |  |  | (2,424 | ) |  |  | - |  |  |  | - |
Foreign |  |  | - |  |  |  | - |  |  |  | - |
Total deferred tax benefit |  |  | (20,127 | ) |  |  | (3,297 | ) |  |  | (1,541 | )
Income tax benefit |  | $ | (20,118 | ) |  | $ | (3,264 | ) |  | $ | (1,541 | )
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
|  | Year Ended December 31, |
|  | 2021 |  |  | 2020 |  |  | 2019 |
Federal statutory tax |  |  | 21 | % |  |  | 21 | % |  |  | 21 | %
State tax, net of federal benefit |  |  | 7 | % |  |  | 39 | % |  |  | - |
Stock compensation |  |  | 38 | % |  |  | 538 | % |  |  | 74 | %
Sec. 162(m) limitation on executive compensation |  |  | (12 | %) |  |  | (35 | %) |  |  | (17 | %)
Fair value change in contingent consideration |  |  | (2 | %) |  |  | (81 | %) |  |  | - |
Fair value change in warrant liability |  |  | - |  |  |  | 127 | % |  |  | (82 | %)
Transaction costs |  |  | (1 | %) |  |  | (6 | %) |  |  | (4 | %)
Gain on stock acquisition |  |  | 5 | % |  |  | - |  |  |  | 64 | %
Tax credits |  |  | - |  |  |  | 12 | % |  |  | 5 | %
Change in valuation allowance |  |  | 21 | % |  |  | 35 | % |  |  | (5 | %)
Book loss on equity method investment |  |  | - |  |  |  | - |  |  |  | (5 | %)
Expired net operating losses |  |  | (5 | %) |  |  | (100 | %) |  |  | (5 | %)
Other |  |  | - |  |  |  | (3 | %) |  |  | 1 | %
Total |  |  | 72 | % |  |  | 547 | % |  |  | 47 | %
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
(In thousands) |  | 2021 |  |  | 2020 |
Deferred tax assets related to: |  |  |  |  |  |  |  |
Net operating loss carryforwards |  | $ | 27,500 |  |  | $ | 12,314 |
Stock-based compensation |  |  | 2,066 |  |  |  | 1,678 |
Accruals and reserves |  |  | 2,902 |  |  |  | 427 |
Inventory |  |  | 236 |  |  |  | 142 |
Lease liabilities |  |  | 4,198 |  |  |  | 2,247 |
Tax credit carryforward |  |  | 594 |  |  |  | 225 |
Other |  |  | 318 |  |  |  | 48 |
Total deferred tax assets |  |  | 37,814 |  |  |  | 17,081 |
Deferred tax liabilities related to: |  |  |  |  |  |  |  |
Intangibles |  |  | (35,241 | ) |  |  | (5,025 | )
Right-of-use assets |  |  | (4,070 | ) |  |  | (2,261 | )
Fair value change in investments |  |  | (294 | ) |  |  | (287 | )
Fixed assets |  |  | (1,203 | ) |  |  | (959 | )
Other |  |  | - |  |  |  | (51 | )
Total deferred tax liabilities |  |  | (40,808 | ) |  |  | (8,583 | )
Net deferred tax (liabilities) assets before valuation allowance |  |  | (2,994 | ) |  |  | 8,498 |
Less: valuation allowance |  |  | (2,493 | ) |  |  | (8,498 | )
Net deferred tax liabilities |  | $ | (5,487 | ) |  | $ | - |
Summary of Valuation Allowance [Table Text Block] |
(In thousands) |  | 2021 |  |  | 2020 |  |  | 2019 |
Balance at January 1 |  | $ | 8,498 |  |  | $ | 8,706 |  |  | $ | 8,345 |
Deferred tax liabilities assumed through acquisitions |  |  | (8,498 | ) |  |  | (3,297 | ) |  |  | (1,541 | )
Charged to income tax expense |  |  | 2,493 |  |  |  | 3,089 |  |  |  | 1,902 |
Balance at December 31 |  | $ | 2,493 |  |  | $ | 8,498 |  |  | $ | 8,706 |
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block] |
(In thousands) |  | 2021 |  |  | 2020 |
Balance as of January 1 |  | $ | 96 |  |  | $ | - |
Increase related to prior year tax positions |  |  | - |  |  |  | 36 |
Increase related to current year tax positions |  |  | 159 |  |  |  | 60 |
Balance as of December 31 |  | $ | 255 |  |  | $ | 96 |

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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32687-109319 + Details
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