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Note 15 - Derivative Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

Schedule of Derivative Instruments in Statement of Financial Position, Fair Value [Table Text Block]

Derivatives not designated as hedging instruments	Balance Sheet Location		December 31, 2022				December 31, 2023
Interest rate swap contracts	Current assets – Derivatives			1,142,682				-
Interest rate swap contracts	Long - term assets – Derivatives			2,669,244				-
Total derivative assets				3,811,926				-
Interest rate swap contracts	Current liabilities – Derivatives			-				56,042
Interest rate swap contracts	Long-term liabilities – Derivatives			-				168,138
Total derivative liabilities				-				224,180

Derivative Instruments, Gain (Loss) [Table Text Block]

Derivatives not designated as hedging instruments	Location of gain / (loss) recognized		Year Ended December 31, 2021				Year Ended December 31, 2022				Year Ended December 31, 2023
Interest rate swap contracts– Unrealized gain / (loss)	(Loss) / gain on derivatives, net			153,835				4,223,839				(4,036,107	)
Interest rate swap contracts- Realized (loss) / gain	(Loss) / gain on derivatives, net			(180,976	)			131,818				4,214,235
Total net (loss) / gain on interest rate swap contracts				(27,141	)			4,355,657				178,128

X

- Definition

Tabular disclosure of the location and amount of derivative instruments and nonderivative instruments designated as hedging instruments reported before netting adjustments, and the amount of gain (loss) on derivative instruments and nonderivative instruments designated and qualified as hedging instruments.

+ References

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-Topic 815
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 4E
-Publisher FASB
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- Definition

Tabular disclosure of the location and fair value amounts of derivative instruments (and nonderivative instruments that are designated and qualify as hedging instruments) reported in the statement of financial position.

+ References

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-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4B
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