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Note 5 - Acquisitions (Tables) | 6 Months Ended
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Jun. 30, 2022
Notes Tables |
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block] |
|  | Useful Lives (years) |  |  | Amounts |  | Valuation Methodology
Cash |  |  |  |  |  | $ | 81,473 |  |
Accounts receivable |  |  |  |  |  |  | 611,471 |  |
Other current assets |  |  |  |  |  |  | 6,338 |  |
Intangible assets with estimated useful lives: |  |  |  |  |  |
Customer relationships |  |  | 8 |  |  |  | 1,090,000 |  | Replacement cost and relief from royalty
Non-compete agreements |  |  | 3 |  |  |  | 120,000 |  | Multi-period excess earnings
Intangible assets with indefinite lives: |  |  |  |  |  |  |  |  |
Trade names |  |  |  |  |  |  | 280,000 |  |
Goodwill |  |  |  |  |  |  | 785,000 |  |
Total assets acquired |  |  |  |  |  |  | 2,974,282 |  |
Current liabilities |  |  |  |  |  |  | (458,925 | ) |
Net assets acquired |  |  |  |  |  | $ | 2,515,357 |  |
|  | Useful Lives (years) |  |  | Amounts |  | Valuation Methodology
Cash |  |  |  |  |  | $ | 20,235 |  |
Fixed assets |  |  |  |  |  |  | 8,902 |  |
Intangible assets with estimated useful lives: |  |  |  |  |  |
Technology |  |  | 5 |  |  |  | 2,900,000 |  | Replacement cost and relief from royalty
Customer relationships |  |  | 6 |  |  |  | 3,860,000 |  | Multi-period excess earnings
Goodwill |  |  |  |  |  |  | 4,560,099 |  |
Total assets acquired |  |  |  |  |  |  | 11,349,236 |  |
Current liabilities |  |  |  |  |  |  | (344,136 | ) |
Net assets acquired |  |  |  |  |  | $ | 11,005,100 |  |
Business Acquisition, Pro Forma Information [Table Text Block] |
|  | Three months ended June 30, |  |  | Six months ended June 30, |
|  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
Revenues |  | $ | 4,317,382 |  |  | $ | 4,800,099 |  |  | $ | 7,312,894 |  |  | $ | 9,377,504 |
Net loss |  | $ | (1,525,442 | ) |  | $ | (748,862 | ) |  | $ | (3,603,749 | ) |  | $ | (1,326,256 | )
Gray Matters [Member] |
Notes Tables |
Schedule of Business Acquisitions, by Acquisition [Table Text Block] |
Net cash consideration |  | $ | 7,240,100 |
Buyer common stock |  |  | 1,500,000 |
Fair value of deferred consideration |  |  | 1,335,000 |
Fair value of contingent consideration |  |  | 930,000 |
Total |  | $ | 11,005,100 |

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