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Note 4 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Notes Tables

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

		Years Ended December 31,
		2022				2021
U.S. operations		$	(9,828,427	)		$	(13,115,869	)
Foreign operations			93,169				45,618
Total loss before provision for income taxes		$	(9,735,258	)		$	(13,070,251	)

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

		Years Ended December 31,
		2022				2021
Tax at U.S. statutory rate			(21.00	)%			(21.00	)%
State taxes, net of federal benefit			(4.35	)			(4.52	)
Non-deductible items			—				(0.84	)
Change in valuation allowance			24.77				28.09
True-up adjustment			0.34				0.06
Foreign operations			0.24				0.09
Change in tax rate			—				(1.88	)
Other			—				—
Effective income tax rate			—	%			—	%

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

		December 31,
		2022				2021
Stock option expense		$	1,341,900			$	947,400
NOL carryforward			11,524,900				10,509,900
Research and development credits			1,623,100				1,656,500
Section 174 - R&D expenses			1,046,400				—
Unrealized gain from investment in Alphazyme			—				(72,100	)
Other			(78,200	)			(6,100	)
Deferred tax asset, net of deferred tax liabilities			15,458,100				13,035,600
Valuation allowance			(15,458,100	)			(13,035,600	)
Net deferred tax asset		$	—			$	—

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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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
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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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 12
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- Definition

Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(1)(Note 1))
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