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Note 5- Acquisitions - Schedule of Contingent Consideration (Details) - USD ($) | 1 Months Ended | 7 Months Ended | 12 Months Ended
--- | --- | --- | ---
May 31, 2023 | Apr. 30, 2023 | Dec. 31, 2023 | Dec. 31, 2024 | Dec. 31, 2023
Contingent Consideration – Initial accrual – May 2023 |  |  |  |  |  | $ (144,000) |  | $ 1,075,000 |
Contingent consideration payments – Melon Acquisition |  |  |  |  |  | (32,000) |  | 0 |
Melon Acquisition [Member] |  |  |  |  |  |  |  |  |
Beginning balance |  |  |  |  |  | 538,000 | [1] | 0 |
Contingent Consideration – Initial accrual – May 2023 |  | $ 1,350,000 |  | $ (191,000) | [2] | 0 | [2] |  |
Change in fair value | [3] |  |  |  |  | (148,000) |  | (682,000) |
Accrued contingent consideration |  |  |  | 61,000 |  | (130,000) |  | 61,000 |
Contingent consideration payments – Melon Acquisition | [4] |  |  |  |  | (122,000) |  | 0 |
Accrued contingent consideration | [1] |  |  | 538,000 |  | 138,000 |  | 538,000 |
Superbiz Acquisition [Member] |  |  |  |  |  |  |  |  |
Beginning balance |  |  |  |  |  | 1,670,000 | [5] | 3,206,000 |
Contingent Consideration – Initial accrual – May 2023 | [6] |  |  |  |  | (9,000) |  | 137,000 |
Current period accrued contingent consideration |  |  |  |  |  | 142,000 |  | 1,750,000 |
Contingent consideration payments – Melon Acquisition |  |  | $ (2,900,000) |  |  | (38,000) | [7] | (3,423,000) | [7]
Issuance of Super Biz Note (as described below) |  |  |  |  |  | (1,765,000) |  | 0 |
Accrued contingent consideration | [5] |  |  | $ 1,670,000 |  | $ 0 |  | $ 1,670,000 |
[1] | As of December 31, 2024, the accrual for the Melon Second Earn Out Period included 35,775 shares of common stock valued at $0.62, the closing price of our common stock as of December 31, 2024. As of December 31, 2023, the accrual for the Melon First Earn Out Period totaling $333,000, included 72,118 shares of common stock valued at $1.52, the closing price of our common stock as of December 31, 2023.
[2] | The Melon Purchase Agreement provided for adjustments to the calculated Melon Contingent Consideration amounts to account for advanced payments made to Melon from customers prior to the Melon Acquisition Date, for which the corresponding work was not performed as of the Melon Acquisition Date.
[3] | Reflected in the consolidated statements of operations for the applicable period.
[4] | In May 2024, the Company paid accrued Melon Contingent Consideration related to the Melon First Earn Out Period, comprised of $32,000 of cash payments and payment of 72,118 shares of our common stock valued at $90,000 on the date of issuance.
[5] | As of December 31, 2024, reflects the cash portion of the Super Biz Second Earn Out Period related contingent consideration payable. As of December 31, 2023, included 27,968 shares of common stock valued at $1.52, the closing price of our common stock as of December 31, 2023.
[6] | Reflected in the consolidated statements of operations for the applicable period
[7] | In May 2024, the Company paid accrued contingent consideration related to the Super Biz Second Earn Out Period, comprised of 30,330 shares of our common stock valued at $38,000. In April 2023, the Company paid accrued contingent consideration related to the Initial Earn Out Period, comprised of $2.9 million of cash payments and payment of 49,399 shares of our common stock valued at $548,000.

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