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Note 11 - Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2025
Notes Tables |
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
|  | 2025 |  |  | 2024 |
|  | Total |  |  | % |  |  | Total |  |  | % |
Rate reconciliation: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Federal tax benefit at statutory rate |  | $ | (5,671,648 | ) |  |  | 21.0 | % |  | $ | (3,421,046 | ) |  |  | 21.0 | %
State tax, net of federal benefit |  |  | — |  |  |  | — | % |  |  | (710,002 | ) |  |  | 4.4 | %
Research and development credits |  |  | (1,121,821 | ) |  |  | 4.2 | % |  |  | (526,015 | ) |  |  | 3.2 | %
Change in valuation allowance |  |  | 6,188,171 |  |  |  | (22.9 | )% |  |  | 4,443,812 |  |  |  | (27.3 | )%
Share-based compensation |  |  | — |  |  |  | — | % |  |  | 176,562 |  |  |  | (1.1 | )%
Other |  |  | 605,298 |  |  |  | (2.3 | )% |  |  | 36,689 |  |  |  | (0.2 | )%
Total provision |  | $ | — |  |  |  | 0.0 | % |  | $ | — |  |  |  | 0.0 | %
|  | 2025 |
|  | Amount |  |  | Percentage |
Rate reconciliation: |  |  |  |  |  |  |  |
US Federal statutory tax rate |  | $ | (5,671,648 | ) |  |  | 21.0 | %
State and local income tax, net of federal (national) income tax effect (a) |  |  | — |  |  |  | — | %
Tax credits |  |  | (1,121,821 | ) |  |  | 4.2 | %
Changes in valuation allowances |  |  | 6,188,171 |  |  |  | (22.9 | )%
Nontaxable or nondeductible items |  |  | 605,298 |  |  |  | (2.3 | )%
Total provision |  |  | — |  |  |  | 0.0 | %
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
|  | 2025 |  |  | 2024 |
Deferred tax assets: |  |  |  |  |  |  |  |
Net operating loss |  | $ | 21,388,936 |  |  | $ | 10,417,666 |
Research and development credits |  |  | 2,367,496 |  |  |  | 1,228,255 |
Capitalized research expenditures |  |  | 3,289,629 |  |  |  | 6,392,545 |
Stock-based compensation |  |  | 977,321 |  |  |  | 698,886 |
Charitable contributions |  |  | 2,130 |  |  |  | 1,321 |
Intangibles |  |  | 182,441 |  |  |  | 193,106 |
Gross deferred tax assets |  |  | 28,207,953 |  |  |  | 18,931,779 |
Less valuation allowance |  |  | (27,687,487 | ) |  |  | (18,557,844 | )
Total deferred tax assets |  |  | 520,466 |  |  |  | 373,935 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Prepaids |  | $ | (520,466 | ) |  | $ | (373,935 | )
Gross deferred tax liabilities |  |  | (520,466 | ) |  |  | (373,935 | )
Deferred tax assets, net |  | $ | — |  |  | $ | — |

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