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Note 4 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

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

		Years Ended December 31,
		2023				2022
U.S. operations		$	(6,766,409	)		$	(9,828,427	)
Foreign operations			(29,052	)			93,169
Total loss before provision for income taxes		$	(6,795,461	)		$	(9,735,258	)

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

		Years Ended December 31,
		2023				2022
Tax at U.S. statutory rate			(21.00	)%			(21.00	)%
State taxes, net of federal benefit			(4.19	)			(4.35	)
Non-deductible items			0.76				—
Change in valuation allowance			14.54				24.77
True-up adjustment			10.00				0.34
Foreign operations			(0.11	)			0.24
Change in tax rate			—				—
Other			—				—
Effective income tax rate			—	%			—	%

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

		December 31,
		2023				2022
Section 174 - R&D expenses		$	1,769,000			$	1,046,400
Stock option expense			1,419,300				1,341,900
NOL carryforward			11,620,700				11,524,900
Research and development credits			1,503,600				1,623,100
Operating lease liability			34,700				—
Right-of-use asset			(35,800	)			—
Other			134,800				(78,200	)
Deferred tax asset, net of deferred tax liabilities			16,446,300				15,458,100
Valuation allowance			(16,446,300	)			(15,458,100	)
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.

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

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-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Paragraph 12
-Section 50
-Publisher FASB
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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
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(1)(Note 1))
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