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v3.23.3

Note 4 - Leases (Tables) | 9 Months Ended
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Sep. 30, 2023
Notes Tables |
Lessee, Operating and Finance Lease, Assets and Liabilities [Table Text Block] |
|  | September 30, 2023 |  |  | December 31, 2022 |
Operating leases: |  |  |  |  |  |  |  |
Operating lease right-of-use assets |  | $ | 2,827,101 |  |  | $ | 3,271,997 |
Operating lease liabilities – current |  | $ | 548,417 |  |  | $ | 561,182 |
Operating lease liabilities – long-term |  |  | 2,278,684 |  |  |  | 2,710,815 |
Total operating lease liabilities |  | $ | 2,827,101 |  |  | $ | 3,271,997 |
Finance leases: |  |  |  |  |  |  |  |
Property and equipment, at cost |  | $ | 5,211,613 |  |  | $ | 3,877,955 |
Accumulated depreciation |  |  | (765,434 | ) |  |  | (544,653 | )
Property and equipment, net |  | $ | 4,446,179 |  |  | $ | 3,333,302 |
Finance lease liabilities – current |  | $ | 558,961 |  |  | $ | 399,198 |
Finance lease liabilities – long-term |  |  | 2,899,640 |  |  |  | 2,384,011 |
Total finance lease liabilities |  | $ | 3,458,601 |  |  | $ | 2,783,209 |
Weighted average remaining lease term: |  |  |  |  |  |  |  |
Operating leases |  |  | 9.6 |  |  |  | 9.6 |
Finance leases |  |  | 4.9 |  |  |  | 5.4 |
Weighted average discount rate: |  |  |  |  |  |  |  |
Operating leases |  |  | 6.1 | % |  |  | 6.2 | %
Finance leases |  |  | 6.5 | % |  |  | 2.2 | %
Maturity of Operating and Finance Lease Liabilities [Table Text Block] |
|  | Operating Lease |  |  | Finance lease |
2023 (remaining 3 months) |  | $ | 184,330 |  |  | $ | 190,998 |
2024 |  |  | 598,589 |  |  |  | 764,883 |
2025 |  |  | 312,017 |  |  |  | 761,497 |
2026 |  |  | 301,705 |  |  |  | 726,614 |
2027 |  |  | 301,705 |  |  |  | 1,259,360 |
Thereafter |  |  | 2,036,507 |  |  |  | 463,845 |
Total payment under lease agreements |  |  | 3,734,853 |  |  |  | 4,167,198 |
Less imputed interest |  |  | (907,752 | ) |  |  | (708,597 | )
Total lease liability |  | $ | 2,827,101 |  |  | $ | 3,458,601 |

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