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Note 11 - Income Taxes (Tables)

12 Months Ended

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		$	—			$	—

X

- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

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-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
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- Definition

Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 231
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

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