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Note 15 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2025

Notes Tables

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

		During the Years
		Ended December 31,
		2025				2024
Current
Federal		$	—			$	—
State			11,570				10,056
Current subtotal			11,570				10,056
Deferred
Federal			(220,758	)			(500,927	)
State			(111,888	)			(59,032	)
Deferred subtotal, gross			(332,646	)			(559,959	)
Valuation allowance			332,646				559,959
Deferred subtotal, net			—				—
Income tax expense		$	11,570			$	10,056

Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]

		During the Years
		Ended December 31,
		2025				2024
Domestic		$	(1,028,457	)		$	(2,146,573	)
Foreign			—				—
Loss before income taxes		$	(1,028,457	)		$	(2,146,573	)

Schedule of Cash Paid for Income Taxes [Table Text Block]

		During the Years
		Ended December 31,
		2025				2024
Federal		$	—			$	—
State and Local — California			800				800
State and Local — Michigan			791				—
State and Local — Minnesota			—				1,000
State and Local — New York			4,000				2,403
State and Local — Pennsylvania			1,300				—
State and Local — Texas			3,687				3,010
State and Local — Other			113				80
State and Local			10,691				7,293
International — Other			—				—
International			—				—
Total income taxes paid		$	10,691			$	7,293

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

		During the Years Ended December 31,
		2025								2024
			Amount				Percent				Amount				Percent
Computed tax at Federal Statutory Rate (21%)		$	(215,976	)			(21.00	)%		$	(450,780	)			(21.00	)%
State and local income taxes, net of federal benefit(1)			(79,693	)			(7.75	)%			(36,681	)			(1.71	)%
Foreign tax effects			—				0.00	%			—				0.00	%
Effect of changes in tax laws/rates			—				0.00	%			—				0.00	%
Effect of cross-border tax laws			—				0.00	%			—				0.00	%
Research and experimental tax credits			(58,901	)			(5.73	)%			(116,091	)			(5.41	)%
Changes in valuation allowance			332,646				32.34	%			559,959				26.09	%
Nontaxable/nondeductible items			5,280				0.51	%			4,619				0.22	%
Share-based compensation			28,214				2.75	%			49,030				2.28	%
Changes in unrecognized tax benefits			—				0.00	%			—				0.00	%
Income tax expense		$	11,570				1.12	%		$	10,056				0.47	%

Schedule of State and Local Income Taxes [Table Text Block]

		During the Years Ended December 31,
		2025								2024
		Amount				Percent				Amount				Percent
California		$	(16,720	)			20.98	%		$	(17,422	)			47.50	%
Maine			—				0.00	%			(6,456	)			17.60	%
Michigan			(7,070	)			8.87	%			—				0.00	%
Minnesota			(15,018	)			18.85	%			(7,158	)			19.51	%
New York			(16,164	)			20.28	%			(5,364	)			14.62	%
Pennsylvania			(26,380	)			33.10	%			(6,187	)			16.87	%
Other			1,659				(2.08)	%			5,906				(16.10)	%
State and local income taxes, net of federal benefit		$	(79,693	)			100.00	%		$	(36,681	)			100.00	%

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

		As of
		December 31,
		2025				2024
Property, plant and equipment		$	(950,593	)		$	(1,833,727	)
Federal general business tax credits			901,466				842,565
Federal net operating loss carryforwards			3,674,316				3,705,923
State tax credits and net operating loss carryforwards			927,108				900,569
§174 R & D expenditures			39,034				727,410
Deferred compensation			52,872				82,370
Prepaid expenses and other			74,110				24,718
UNICAP			54,047				22,443
Incentive compensation			154,275				121,718
Valuation allowance			(4,926,635	)			(4,593,989	)
Deferred tax assets, net		$	—			$	—

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