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Note 8 - Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2024
Notes Tables |
Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block] |
|  | Years Ended December 31, |
|  | 2024 |  |  | 2023 |
U.S. operations |  | $ | (5,757,824 | ) |  | $ | (6,766,409 | )
Foreign operations |  |  | (51,335 | ) |  |  | (29,052 | )
Total loss before provision for income taxes |  | $ | (5,809,159 | ) |  | $ | (6,795,461 | )
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
|  | Years Ended December 31, |
|  | 2024 |  |  | 2023 |
Tax at U.S. statutory rate |  |  | (21.00 | )% |  |  | (21.00 | )%
State taxes, net of federal benefit |  |  | (4.29 | ) |  |  | (4.19 | )
Non-deductible items |  |  | 0.26 |  |  |  | 0.76 |
Change in valuation allowance |  |  | 20.59 |  |  |  | 14.54 |
True-up adjustment |  |  | 4.44 |  |  |  | 10.00 |
Foreign operations |  |  | — |  |  |  | (0.11 | )
Change in tax rate |  |  | — |  |  |  | — |
Other |  |  | — |  |  |  | — |
Effective income tax rate |  |  | — | % |  |  | — | %
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
|  | December 31, |
|  | 2024 |  |  | 2023 |
Section 174 - R&D expenses |  | $ | 2,123,800 |  |  | $ | 1,769,000 |
Stock option expense |  |  | 1,584,700 |  |  |  | 1,419,300 |
NOL carryforward |  |  | 12,655,300 |  |  |  | 11,620,700 |
General Business credits |  |  | 1,278,400 |  |  |  | 1,503,600 |
Operating lease liability |  |  | 22,500 |  |  |  | 34,700 |
Right-of-use asset |  |  | (23,400 | ) |  |  | (35,800 | )
Other |  |  | 800 |  |  |  | 134,800 |
Deferred tax asset, net of deferred tax liabilities |  |  | 17,642,100 |  |  |  | 16,446,300 |
Valuation allowance |  |  | (17,642,100 | ) |  |  | (16,446,300 | )
Net deferred tax asset |  | $ | — |  |  | $ | — |

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