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Note 7 - Stockholders' Equity and Common Stock Warrants

9 Months Ended

Sep. 30, 2022

Notes to Financial Statements

Stockholders' Equity Note Disclosure [Text Block]

7. Stockholders' Equity and Common Stock Warrants

Common Stock Warrants

During its evaluation of equity classification for the Company's common stock warrants issued in previous periods, the Company considered the conditions as prescribed within ASC 815-40, Derivatives and Hedging, Contracts in an Entity’s own Equity. The conditions within ASC 815-40 are not subject to a probability assessment. The warrants do not fall under the liability criteria within ASC 480 Distinguishing Liabilities from Equity as they are not puttable and do not represent an instrument that has a redeemable underlying security. The warrants do meet the definition of a derivative instrument under ASC 815, but are eligible for the scope exception as they are indexed to the Company’s own stock and would be classified in permanent equity if freestanding.

As of September 30, 2022, the Company had the following warrants outstanding to acquire shares of its common stock:

		Outstanding				Range of exercise price per share				Expiration dates
Common stock warrants issued in 2018 related to the January 2018 Offering			23,639			$599.71	-	$749.76		January 2023
Common stock warrants issued related to the May 2019 Offering			27,648			$250.09	-	$306.04		May and December 2024
Common stock warrants issued related to the November 2019 Offering			4,269				$17.51			November 2024
Common stock warrants issued related to the December 2019 Offering			6,264			$21.68	-	$34.92		December 2024 and June 2025
Common stock warrants issued related to the May 2020 Offering			11,424				$65.65			March 2025
Common stock warrants issued related to May 2020 Investor Warrant Exercise			4,998				$29.70			November 2025
Common stock warrants issued related to the February 2021 Offering			33,649				$64.08			February 2026
			111,891

During the nine months ended September 30, 2022, 18,077 warrants expired.

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The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

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