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Note 11 - Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2024
Income Tax Disclosure [Abstract] |
Schedule of Statutory Federal Income Tax Rate Applied to Loss Before Income Tax | Income taxes vary from the statutory federal income tax rate applied to loss before income taxes as follows (in thousands):
|  | Year Ended December 31, |
|  | 2024 |  |  | 2023 |
Statutory federal income tax rate of 21 percent applied to loss before income taxes |  | $ | (3,032 | ) |  | $ | (2,583 | )
State taxes - net of federal benefit |  |  | (660 | ) |  |  | (810 | )
Meals and entertainment |  |  | 1 |  |  |  | 3 |
Warrants |  |  | — |  |  |  | (12 | )
Stock-based compensation |  |  | 371 |  |  |  | 522 |
Other non-deductible expenses |  |  | 16 |  |  |  | (89 | )
Expiration of tax attributes |  |  | 184 |  |  |  | 484 |
Change in tax rate |  |  | (346 | ) |  |  | 207 |
Other |  |  | (49 | ) |  |  | — |
Valuation allowance |  |  | 3,515 |  |  |  | 2,278 |
|  | $ | — |  |  | $ | — |
Schedule of Deferred Income Tax Assets and Liabilities | Deferred income tax assets and liabilities arising from differences between accounting for financial statement purposes and tax purposes, less valuation reserves at year end are as follows (in thousands):
|  | Year Ended December 31, |
|  | 2024 |  |  | 2023 |
Deferred tax assets: |  |  |  |  |  |
Accrued expenses |  | $ | 122 |  |  | $ | 128 |
Depreciation |  |  | 82 |  |  |  | 245 |
Lease liability |  |  | 25 |  |  |  | 55 |
Net operating loss carryforwards |  |  | 27,383 |  |  |  | 24,703 |
Stock compensation |  |  | 1,216 |  |  |  | 1,470 |
Capitalized research and development costs |  |  | 3,771 |  |  |  | 2,515 |
Total deferred tax assets |  |  | 32,599 |  |  |  | 29,116 |
Deferred tax liabilities: |  |  |  |  |  |
Operating right-of-use asset |  |  | 23 |  |  |  | 52 |
Prepaid expense |  |  | 108 |  |  |  | 112 |
Total deferred tax liabilities |  |  | 131 |  |  |  | 164 |
Net deferred tax asset |  |  | 32,468 |  |  |  | 28,952 |
Valuation allowance |  |  | (32,468 | ) |  |  | (28,952 | )
Net deferred taxes |  | $ | — |  |  | $ | — |

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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://www.xbrl.org/2003/role/exampleRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 231 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482663/740-10-55-231 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12A -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12A Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12 + Details
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