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Note 7 - Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2022
Notes Tables |
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] |
|  | Year Ended December 31, |
|  | 2022 |  |  | 2021 |
Current expense (benefit): |  |  |  |  |  |  |  |
Federal |  | $ | — |  |  | $ | — |
State |  |  | — |  |  |  | — |
Foreign |  |  | — |  |  |  | — |
Current income tax benefit |  |  | — |  |  |  | — |
Deferred expense (benefit): |  |  |  |  |  |  |  |
Federal |  |  | — |  |  |  | — |
State |  |  | — |  |  |  | — |
Foreign |  |  | — |  |  |  | — |
Deferred income tax expense |  |  | — |  |  |  | — |
Total |  | $ | — |  |  | $ | — |
Summary of Valuation Allowance [Table Text Block] |
|  | Year Ended December 31, |
|  | 2022 |  |  | 2021 |
Valuation allowance at beginning of period |  | $ | 18,823 |  |  | $ | 13,867 |
Income tax benefit |  |  | 6,873 |  |  |  | 4,956 |
Release of valuation allowance |  |  | — |  |  |  | — |
Valuation allowance at end of period |  | $ | 25,696 |  |  | $ | 18,823 |
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
|  | Year Ended December 31, |
|  | 2022 |  |  | 2021 |
|  | Amount |  |  | Percent |  |  | Amount |  |  | Percent |
Federal tax benefit at statutory rate |  | $ | 6,096 |  |  |  | 21.0 | % |  | $ | 3,338 |  |  |  | 21.0 | %
State tax benefit net of federal |  |  | 347 |  |  |  | 1.2 | % |  |  | 25 |  |  |  | 0.2 | %
Foreign rate differential |  |  | 10 |  |  |  | 0.0 | % |  |  | 7 |  |  |  | 0.0 | %
Stock warrant costs |  |  | 280 |  |  |  | 1.0 | % |  |  | 1,413 |  |  |  | 8.9 | %
Other permanent differences |  |  | (145 | ) |  |  | (0.5 | )% |  |  | (77 | ) |  |  | (0.5 | )%
Permanent provision to return items |  |  | 395 |  |  |  | 1.4 | % |  |  | 344 |  |  |  | 2.2 | %
Stock compensation change |  |  | (49 | ) |  |  | (0.2 | )% |  |  | (37 | ) |  |  | (0.2 | )%
Uncertain tax provision |  |  | (61 | ) |  |  | (0.2 | )% |  |  | (57 | ) |  |  | (0.4 | )%
Increase in valuation allowance |  |  | (6,873 | ) |  |  | (23.7 | )% |  |  | (4,956 | ) |  |  | (31.2 | )%
Total tax (expense) benefit |  | $ | — |  |  |  | — | % |  | $ | — |  |  |  | — | %
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
|  | Year Ended December 31, |
|  | 2022 |  |  | 2021 |
Deferred tax assets: |  |  |  |  |  |  |  |
Start-up costs |  | $ | 7,727 |  |  | $ | 5,618 |
Federal net operating loss carryforwards |  |  | 11,024 |  |  |  | 10,866 |
174 R&D Carryforward |  |  | 3,572 |  |  |  | — |
State tax loss carryforwards |  |  | 237 |  |  |  | 64 |
Foreign net operating loss carryforwards |  |  | 161 |  |  |  | 122 |
Tax credit carryforward |  |  | 1,335 |  |  |  | 991 |
ROU Liability |  |  | 96 |  |  |  | 34 |
Deferred compensation |  |  | 1,630 |  |  |  | 1,157 |
Total deferred tax assets |  | $ | 25,782 |  |  | $ | 18,852 |
Less valuation allowance |  |  | (25,696 | ) |  |  | (18,823 | )
Net deferred tax assets |  | $ | 86 |  |  | $ | 29 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Fixed assets |  | $ | - |  |  | $ | (6 | )
ROU Asset |  |  | (86 | ) |  |  | (23 | )
Total deferred tax liabilities |  | $ | (86 | ) |  | $ | (29 | )
Net deferred taxes |  | $ | — |  |  | $ | — |
Summary of Income Tax Contingencies [Table Text Block] |
|  | Year Ended December 31, |
|  | 2022 |  |  | 2021 |
Balance, beginning of year |  | $ | 175 |  |  | $ | 118 |
Additions for tax positions related to the current year |  |  | — |  |  |  | — |
Additions for tax positions related to prior years |  |  | 61 |  |  |  | 57 |
Reductions due to lapse of statutes of limitations |  |  | — |  |  |  | — |
Decreases related to settlements with tax authorities |  |  | — |  |  |  | — |
Balance, end of year |  | $ | 236 |  |  | $ | 175 |

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- 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 + Details
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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 + Details
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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 + Details
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- Definition Tabular disclosure for tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities and other income tax contingencies. Includes, but is not limited to, interest and penalties, reconciliation of unrecognized tax benefits, unrecognized tax benefits that would affect the effective tax rate, tax years that remain subject to examination by tax jurisdictions, and information about positions for which it is reasonably possible that amounts unrecognized will significantly change within 12 months. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -URI https://asc.fasb.org/extlink&oid=121826272&loc=SL6600010-109319 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (d) -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32718-109319 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 19 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32840-109319 + Details
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