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Note 11 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Notes Tables

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

		Year ended December 31,
		2022				2021
Tax provision summary:
State income tax		$	(51	)		$	(22	)
Deferred tax expense - federal			(30	)			-
Deferred tax benefit – state			2				-
Tax expense		$	(79	)		$	(22	)

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

		2022				2021
Federal statutory rate			21.00	%			21.00	%
State taxes, net of federal benefit			(2.02	)%			5.21	%
Foreign rate differential			(2.51	)%			(26.47	)%
PPP Loan Forgiveness			-				(128.43	)%
Fair value of Warrant Liability/Contingent Consideration			(79.66	)%			0.00	%
Discrete items, Transaction items, and Other			(2.37	)%			21.92	%
Changes in valuation allowance			69.60	%			115.43	%
Effective tax rate			4.04	%			8.66	%

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

		December 31,
		2022				2021
Deferred tax assets (liabilities):
Reserves		$	472			$	267
Property and equipment			165				(2	)
Accrued expenses			593				106
Right-of-use Asset			(253	)			(91	)
Right-of-use Liability			253				91
IRC 163(j) Interest Deduction			18				18
Debt issuance costs			286				-
Non-qualified stock options			1,469				1,074
IRC Section 174			196				-
R&D credits			2,312				1,801
Net foreign carryforwards			3,664				3,485
US net operating loss and credit carryforwards			37,953				35,448
Intangibles			(3,737	)			(11	)
Total deferred tax liabilities, net			43,391				42,186
Valuation allowance			(43,419	)			(42,186	)
Net deferred tax liabilities		$	(28	)		$	-

X

- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32639-109319

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- 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

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319

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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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 12
-URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32687-109319

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