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Note 8 - Income Taxes (Tables)

12 Months Ended

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		$	—			$	—

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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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))
-Publisher FASB
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