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Note 12 - Restatement of Previously Issued (Unaudited) Interim Financial Statements (Tables) | 6 Months Ended
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Jun. 30, 2024
Notes Tables |
Schedule of Error Corrections and Prior Period Adjustments [Table Text Block] |
|  | June 30, 2023 |
|  | As reported |  |  | Adjusted |  |  | As restated |
Deferred offering costs |  | $ | - |  |  | $ | 1,059,768 |  |  | $ | 1,059,768 |
Accumulated deficit |  | $ | (55,288,521 | ) |  | $ | 1,059,768 |  |  | $ | (54,228,753 | )
Total assets |  | $ | 2,304,448 |  |  | $ | 1,059,768 |  |  | $ | 3,364,216 |
Total liabilities |  | $ | 14,188,409 |  |  | $ | — |  |  | $ | 14,188,409 |
Total convertible preferred stock |  | $ | 24,287,211 |  |  | $ | — |  |  | $ | 24,287,211 |
Total stockholders’ equity (deficit) |  | $ | (36,171,172 | ) |  | $ | 1,059,768 |  |  | $ | (35,111,404 | )
|  | Six Months Ended June 30, 2023 |
|  | As reported |  |  | Adjusted |  |  | As restated |
General and administrative expense |  | $ | 3,053,234 |  |  | $ | (1,059,768 | ) |  | $ | 1,993,466 |
Total operating expenses |  | $ | 6,844,896 |  |  | $ | (1,059,768 | ) |  | $ | 5,785,128 |
Loss from operations |  | $ | (3,717,084 | ) |  | $ | 1,059,768 |  |  | $ | (2,657,316 | )
Net loss |  | $ | (3,019,605 | ) |  | $ | 1,059,768 |  |  | $ | (1,959,837 | )
Net loss per share of common stock, basic and diluted |  | $ | (5.83 | ) |  | $ | 2.05 |  |  | $ | (3.78 | )
|  | Three Months Ended June 30, 2023 |
|  | As reported |  |  | Adjusted |  |  | As restated |
General and administrative expense |  | $ | 1,414,303 |  |  | $ | (421,750 | ) |  | $ | 992,553 |
Total operating expenses |  | $ | 3,372,691 |  |  | $ | (421,750 | ) |  | $ | 2,950,941 |
Loss from operations |  | $ | (1,652,747 | ) |  | $ | 421,750 |  |  | $ | (1,230,997 | )
Net loss |  | $ | (1,847,251 | ) |  | $ | 421,750 |  |  | $ | (1,425,501 | )
Net loss per share of common stock, basic and diluted |  | $ | (3.57 | ) |  | $ | 0.82 |  |  | $ | (2.75 | )

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- Definition Tabular disclosure of prior period adjustments to previously issued financial statements including (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustments (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adjustments are made. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org/1943274/2147483443/250-10-50-8 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org/1943274/2147483443/250-10-50-7 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147483443/250-10-50-9 + Details
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