XML 66 R55.htm IDEA: XBRL DOCUMENT
v3.25.1

Note 11 - Capital Stock (Details Textual) |  |  |  | 1 Months Ended | 3 Months Ended | 8 Months Ended |  |  |
--- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Jan. 10, 2025 USD ($) shares | Jul. 23, 2024 USD ($) | May 09, 2024 USD ($) $ / shares shares | May 31, 2024 shares | Mar. 31, 2025 USD ($) $ / shares shares | Mar. 31, 2024 USD ($) | Mar. 31, 2025 USD ($) $ / shares shares | Dec. 31, 2024 $ / shares shares | May 31, 2022 shares | 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
Class of Warrant or Right, Outstanding (in shares) |  |  |  |  | 784 |  | 784 | 53,562 |  |
Payments for Repurchase of Equity | $ |  |  |  |  | $ 87,170 | $ (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 |  |  |  |  |  |  |
Warrants for Common Class B Stock [Member] |  |  |  |  |  |  |  |  |  |
Class of Warrant or Right, Outstanding (in shares) | 52,778 |  |  |  | 0 |  | 0 |  |  |
Proceeds from Warrant Exercises | $ | $ 525,000 |  |  |  |  |  |  |  |  |
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 |  | 784 |  |  |
Boulderado [Member] | Separation Agreement [Member] |  |  |  |  |  |  |  |  |  |
Securities Repurchase Agreement, Consideration Transferred | $ |  |  | $ 9,951,113 |  |  |  |  |  |  |
Payments for Repurchase of Equity | $ |  |  | $ 7,960,891 |  |  |  |  |  |  |
Common Class A [Member] |  |  |  |  |  |  |  |  |  |
Common Stock, Par or Stated Value Per Share (in dollars per share) | $ / shares |  |  |  |  | $ 0.001 |  | $ 0.001 | $ 0.001 |  |
Maximum Shares of Common Stock Registered by Certain Selling Shareholders (in shares) |  |  |  |  |  |  |  |  |  | 8,297,093
Shares of Common Stock Registered by Certain Selling Shareholders (in shares) |  |  |  |  |  |  |  | 8,555,957 |  |
Common Class A [Member] | Separation Agreement [Member] |  |  |  |  |  |  |  |  |  |
Stock Repurchased During Period, Shares (in shares) |  |  | 210,000 |  |  |  |  |  |  |
Common Class A [Member] | Share Repurchase Program [Member] |  |  |  |  |  |  |  |  |  |
Treasury Stock, Shares, Acquired (in shares) |  |  |  |  | 0 |  | 111,323 |  |  |
Share Repurchase Program, Authorized, Amount | $ |  | $ 20,000,000 |  |  |  |  |  |  |  |
Share Repurchase Program, Authorized, Percentage of Outstanding Shares |  | 25.00% |  |  |  |  |  |  |  |
Treasury Stock, Value, Acquired, Cost Method | $ |  |  |  |  |  |  | $ 1,600,000 |  |  |
Common Class A [Member] | Boulderado and Magnolia [Member] |  |  |  |  |  |  |  |  |  |
Maximum Shares of Common Stock Registered by Certain Selling Shareholders (in shares) |  |  |  |  |  |  |  |  | 1,018,660 |
Treasury Stock, Shares, Acquired (in shares) |  |  |  | 522,231 |  |  |  |  |  |
Common Class B [Member] |  |  |  |  |  |  |  |  |  |
Common Stock, Par or Stated Value Per Share (in dollars per share) | $ / shares |  |  |  |  | $ 0.001 |  | $ 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] | Boulderado [Member] | Separation Agreement [Member] |  |  |  |  |  |  |  |  |  |
Securities Repurchase Agreement, Equity Issued (in shares) |  |  | 194,738 |  |  |  |  |  |  |

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 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 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 Shares authorized to be repurchased as a percentage of the average daily volume of outstanding shares. + References No definition available. + Details
Name: | boc_ShareRepurchaseProgramAuthorizedperrcentageOfOutstandingShares
Namespace Prefix: | boc_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition The number of shares of common stock registered by certain selling shareholders. + References No definition available. + Details
Name: | boc_SharesOfCommonStockRegisteredByCertainSellingShareholders
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 Amount authorized for purchase of share under share repurchase plan. Includes, but is not limited to, repurchase of stock and unit of ownership. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 505 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481520/505-30-50-4 + Details
Name: | srt_StockRepurchaseProgramAuthorizedAmount1
Namespace Prefix: | srt_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

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 associated with the amount received from holders exercising their stock warrants. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 14 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482740/230-10-45-14 + Details
Name: | us-gaap_ProceedsFromWarrantExercises
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 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
- Definition Number of shares that have been repurchased during the period and are being held in treasury. + 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(29)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 3: 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_TreasuryStockSharesAcquired
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Equity impact of the cost of common and preferred stock that were repurchased during the period. Recorded using the cost method. + 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 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 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 505 -SubTopic 30 -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481549/505-30-45-1 + Details
Name: | us-gaap_TreasuryStockValueAcquiredCostMethod
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | us-gaap_DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis=boc_SeparationAgreementMember
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: | srt_CounterpartyNameAxis=boc_BoulderadoMember
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_SubsidiarySaleOfStockAxis=boc_ShareRepurchaseProgramMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_CounterpartyNameAxis=boc_BoulderadoAndMagnoliaMember
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: |