XML 69 R58.htm IDEA: XBRL DOCUMENT v3.24.2.u1

Note 11 - Capital Stock (Details Textual)		6 Months Ended		12 Months Ended
	May 09, 2024 USD ($) $ / shares shares	Jun. 30, 2024 USD ($) $ / shares shares	Jun. 30, 2023 USD ($)	Dec. 31, 2023 USD ($) $ / shares shares	Dec. 08, 2022 USD ($)	Apr. 25, 2022 $ / shares shares
Common Stock, Par or Stated Value Per Share (in dollars per share) | $ / shares						$ 0.001
Offering of Debt Securities and Warrants, Maximum (in shares)						500,000,000
Maximum Shares of Common Stock Registered by Certain Selling Shareholders (in shares)						8,297,093
Proceeds from Issuance of Common Stock | $		$ 0	$ 37,526,663
Class of Warrant or Right, Outstanding (in shares)		53,562		105,556
Payments for Repurchase of Equity | $		$ 16,761,371	$ (0)
Separation Agreement [Member]
Common Stock, Par or Stated Value Per Share (in dollars per share) | $ / shares	$ 0.0001
Securities Repurchase Agreement, Consideration Transferred | $	$ 9,175,605
Payments for Repurchase of Equity | $	$ 8,800,480
Stock Issued During Period, Shares, Repurchase of Equity (in shares)	36,705
Deferred Compensation Arrangement with Individual, Shares Issued (in shares)	200,000
Severance Costs | $	$ 960,000
Deferred Compensation Arrangement with Individual, Recorded Liability | $	75,000
Compensation Expense, Excluding Cost of Good and Service Sold | $	250,000
Separation Agreement [Member] | Boulderado [Member]
Securities Repurchase Agreement, Consideration Transferred | $	9,951,113
Payments for Repurchase of Equity | $	$ 7,960,891
Warrants for Common Class B Stock [Member]
Class of Warrant or Right, Outstanding (in shares)		52,778
Warrants for Common Class B Stock [Member] | Separation Agreement [Member]
Class of Warrant or Right, Repurchased During the Period (in shares)	51,994
Warrants for Common Class A Stock [Member]
Class of Warrant or Right, Outstanding (in shares)		784
Common Class A [Member]
Common Stock, Par or Stated Value Per Share (in dollars per share) | $ / shares		$ 0.001		$ 0.001
Common Class A [Member] | Separation Agreement [Member]
Stock Repurchased During Period, Shares (in shares)	210,000
Common Class B [Member]
Common Stock, Par or Stated Value Per Share (in dollars per share) | $ / shares		$ 0.001		$ 0.001
Common Stock, Voting Rights Per Share		10
Common Class B [Member] | Separation Agreement [Member]
Stock Repurchased During Period, Shares (in shares)	527,780
Sky Harbour Group Corporation Class A Common Stock [Member] | Separation Agreement [Member] | Boulderado [Member]
Securities Repurchase Agreement, Equity Issued (in shares)	194,738
At The Market Offering [Member] | Common Class A [Member]
Stock Issued During Period, Shares, New Issues (in shares)				1,532,065
Proceeds from Issuance of Common Stock | $				$ 37,526,663
Commission, Percent of Gross Sales Price Per Share				3.00%
At The Market Offering [Member] | Common Class A [Member] | Maximum [Member]
Equity Offering Program, Aggregate Share Price | $		$ 100,000,000			$ 100,000,000

X

- Definition

Represents the number of warrants or rights repurchased during the period.

+ References

No definition available.

+ Details

Name:	boc_ClassOfWarrantOrRightRepurchasedDuringThePeriod
Namespace Prefix:	boc_
Data Type:	xbrli:sharesItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Represents a commission paid at the gross sales price per share.

+ References

No definition available.

+ Details

Name:	boc_CommissionPercentOfGrossSalesPricePerShare
Namespace Prefix:	boc_
Data Type:	dtr-types:percentItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The number of voting rights per share of common stock.

+ References

No definition available.

+ Details

Name:	boc_CommonStockVotingRightsPerShare
Namespace Prefix:	boc_
Data Type:	xbrli:decimalItemType
Balance Type:	na
Period Type:	instant

X

- Definition

Represents the aggregate amount of share price in an equity offering program.

+ References

No definition available.

+ Details

Name:	boc_EquityOfferingProgramAggregateSharePrice
Namespace Prefix:	boc_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

The maximum shares of common stock registered by certain selling shareholders.

+ References

No definition available.

+ Details

Name:	boc_MaximumSharesOfCommonStockRegisteredByCertainSellingShareholders
Namespace Prefix:	boc_
Data Type:	xbrli:sharesItemType
Balance Type:	na
Period Type:	instant

X

- Definition

Represents the maximum number of debt securities and warrants.

+ References

No definition available.

+ Details

Name:	boc_OfferingOfDebtSecuritiesAndWarrantsMaximum
Namespace Prefix:	boc_
Data Type:	xbrli:sharesItemType
Balance Type:	na
Period Type:	instant

X

- Definition

Represents the amount of consideration transferred as part of a securities repurchase agreement.

+ References

No definition available.

+ Details

Name:	boc_SecuritiesRepurchaseAgreementConsiderationTransferred
Namespace Prefix:	boc_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Represents the equity issued for a securities repurchase agreement.

+ References

No definition available.

+ Details

Name:	boc_SecuritiesRepurchaseAgreementEquityIssued
Namespace Prefix:	boc_
Data Type:	xbrli:sharesItemType
Balance Type:	na
Period Type:	instant

X

- Definition

Represents the number of shares issued during the period to repurchase equity.

+ References

No definition available.

+ Details

Name:	boc_StockIssuedDuringPeriodSharesRepurchaseOfEquity
Namespace Prefix:	boc_
Data Type:	xbrli:sharesItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Number of warrants or rights outstanding.

+ References

No definition available.

+ Details

Name:	us-gaap_ClassOfWarrantOrRightOutstanding
Namespace Prefix:	us-gaap_
Data Type:	xbrli:sharesItemType
Balance Type:	na
Period Type:	instant

X

- Definition

Face amount or stated value per share of common stock.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(29))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

+ Details

Name:	us-gaap_CommonStockParOrStatedValuePerShare
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:perShareItemType
Balance Type:	na
Period Type:	instant

X

- Definition

Amount of expense for salary, wage, profit sharing; incentive and equity-based compensation; and other employee benefit. Other employee benefit expense includes, but is not limited to, service component of net periodic benefit cost for defined benefit plan. Excludes compensation cost in cost of good and service sold.

+ 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/2009/role/commonPracticeRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(4))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2

+ Details

Name:	us-gaap_CompensationExpenseExcludingCostOfGoodAndServiceSold
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The carrying amount of the liability as of the balance sheet date to an individual under a deferred compensation arrangement. This amount may be the result of periodic accruals made over the period of active employment, or reflect termination benefits resulting contractual terms or a death benefit.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 710
-SubTopic 10
-Name Accounting Standards Codification
-Section 30
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483043/710-10-30-1

+ Details

Name:	us-gaap_DeferredCompensationArrangementWithIndividualRecordedLiability
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Number of shares issued pursuant to the terms of a deferred compensation arrangement.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (l)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480429/718-10-50-2

+ Details

Name:	us-gaap_DeferredCompensationArrangementWithIndividualSharesIssued
Namespace Prefix:	us-gaap_
Data Type:	xbrli:sharesItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The cash outflow to reacquire common and preferred stock.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 230
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 15
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482740/230-10-45-15

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.6-03(i)(2))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479886/946-10-S99-3

+ Details

Name:	us-gaap_PaymentsForRepurchaseOfEquity
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

The cash inflow from the additional capital contribution to the entity.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 45
-Paragraph 14
-Subparagraph (a)
-SubTopic 10
-Topic 230
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482740/230-10-45-14

+ Details

Name:	us-gaap_ProceedsFromIssuanceOfCommonStock
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Amount of expenses for special or contractual termination benefits provided to current employees involuntarily terminated under a benefit arrangement associated exit or disposal activities pursuant to an authorized plan. Excludes expenses related to one-time termination benefits, a discontinued operation or an asset retirement obligation.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 45
-Paragraph 28
-Subparagraph (b)
-SubTopic 10
-Topic 230
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482740/230-10-45-28

+ Details

Name:	us-gaap_SeveranceCosts1
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Number of new stock issued during the period.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-SubTopic 10
-Topic 505
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-2

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(28))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(29))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 505
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478448/946-505-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.6-09(4)(b))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.6-03(i)(1))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479886/946-10-S99-3

Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
-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

+ Details

Name:	us-gaap_StockIssuedDuringPeriodSharesNewIssues
Namespace Prefix:	us-gaap_
Data Type:	xbrli:sharesItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Number of shares that have been repurchased during the period and have not been retired and are not held in treasury. Some state laws may govern the circumstances under which an entity may acquire its own stock and prescribe the accounting treatment therefore. This element is used when state law does not recognize treasury stock.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-SubTopic 10
-Topic 505
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-2

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(28))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(29))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 505
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478448/946-505-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.6-09(4)(b))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.6-03(i)(2))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479886/946-10-S99-3

Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
-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

+ Details

Name:	us-gaap_StockRepurchasedDuringPeriodShares
Namespace Prefix:	us-gaap_
Data Type:	xbrli:sharesItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	us-gaap_DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis=boc_SeparationAgreementMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	srt_CounterpartyNameAxis=boc_BoulderadoMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_ClassOfWarrantOrRightAxis=boc_WarrantsForCommonClassBStockMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_ClassOfWarrantOrRightAxis=boc_WarrantsForCommonClassAStockMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_StatementClassOfStockAxis=us-gaap_CommonClassAMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_StatementClassOfStockAxis=us-gaap_CommonClassBMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_StatementClassOfStockAxis=boc_SkyHarbourGroupCorporationClassACommonStockMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_SubsidiarySaleOfStockAxis=boc_AtTheMarketOfferingMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	srt_RangeAxis=srt_MaximumMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: