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NOTE 6 — Stock-Based Compensation Plan (Tables) | 12 Months Ended
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Dec. 31, 2023
Share-Based Payment Arrangement [Abstract] |
Schedule of employee service stock-based compensation, allocation of recognized period costs |
|  | Years Ended December 31,
Income Statement Classification |  | 2023 |  | 2022
Cost of revenues |  | $ | 137,116 |  |  | $ | 119,456 |
Research and development |  |  | 358,632 |  |  |  | 313,904 |
Sales and marketing |  |  | 295,704 |  |  |  | 251,862 |
General and administrative |  |  | 364,930 |  |  |  | 313,470 |
Stock-based compensation expenses |  | $ | 1,156,382 |  |  | $ | 998,692 |
Stock options' weighted average assumptions and grant date fair values |
|  | Years Ended December 31,
|  | 2023 |  | 2022
Risk-free interest rate (%) |  |  | — |  |  |  | 3.22 | %
Dividend yield |  |  | — |  |  |  | — |
Volatility factor |  |  | — |  |  |  | 105.44 | %
Expected option life (years) |  |  | — |  |  |  | 2.0 |
Activity of stock options exercised |
|  | Years Ended December 31,
|  | 2023 |  | 2022
Total intrinsic value of stock options exercised |  | $ | (11,982 | ) |  | $ | 164,176 |
Cash received from stock option exercises |  | $ | 212,815 |  |  | $ | 151,749 |

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- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (d) -SubTopic 10 -Topic 718 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (e) -SubTopic 10 -Topic 718 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2 + Details
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- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 718 -SubTopic 10 -Subparagraph (f)(2) -Name Accounting Standards Codification -Paragraph 2 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480429/718-10-50-2 + Details
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