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NOTE 6 — Stock-Based Compensation Plan (Tables)

12 Months Ended

Dec. 31, 2022

Share-Based Payment Arrangement [Abstract]

Schedule of employee service stock-based compensation, allocation of recognized period costs

		Years Ended December 31,
Income Statement Classification		2022				2021
Cost of revenues		$	119,456			$	96,254
Research and development			313,904				218,559
Sales and marketing			251,862				166,266
General and administrative			313,470				212,346
Stock-based compensation expenses		$	998,692			$	693,425

Stock options' weighted average assumptions and grant date fair values

		Years Ended December 31,
		2022				2021
Risk-free interest rate (%)			3.22	%			1.64	%
Dividend yield			—				—
Volatility factor			105.44	%			102.26	%
Expected option life (years)			2.0				3.9

Activity of stock options exercised

		Years Ended December 31,
		2022				2021
Total intrinsic value of stock options exercised		$	164,176			$	9,985,639
Cash received from stock option exercises		$	151,749			$	1,899,561

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- References

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Tabular disclosure of allocation of amount expensed and capitalized for award under share-based payment arrangement to statement of income or comprehensive income and statement of financial position. Includes, but is not limited to, corresponding line item in financial statement.

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Tabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value.

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Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.

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