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Note R - Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2022
Notes Tables |
Net Income (Loss) by Geographic Areas [Table Text Block] |
|  | Year ended December 31, 2022 |  |  | Year ended December 31, 2021 |
United States |  | $ | (10,416,593 | ) |  | $ | (4,507,071 | )
Hong Kong |  |  | (458,839 | ) |  |  | (439,814 | )
Nigeria |  |  | (143,499 | ) |  |  | (118,896 | )
Spain |  |  | (890,972 | ) |  |  | - |
Total |  | $ | (11,909,903 | ) |  | $ | (5,065,781 | )
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] |
|  | Year ended December 31, 2022 |  |  | Year ended December 31, 2021 |
Current – federal, states, and foreign |  | $ | - |  |  | $ | - |
Deferred- Federal |  |  | 1,175,000 |  |  |  | 128,000 |
Deferred – States |  |  | 122,000 |  |  |  | 47,000 |
Deferred – Foreign |  |  | (20,000 | ) |  |  | - |
Total |  |  | 1,277,000 |  |  |  | 175,000 |
Change in valuation allowance |  |  | (1,297,000 | ) |  |  | (175,000 | )
Provision for income tax benefits |  | $ | (20,434 | ) |  | $ | — |
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
|  | December 31, 2022 |  |  | December 31, 2021 As Revised |
Accrued compensation |  | $ | 113,000 |  |  | $ | 110,000 |
Allowance for doubtful accounts |  |  | 169,000 |  |  |  | 70,000 |
Research and development expenses |  |  | 633,000 |  |  |  | - |
Capital loss carry forward |  |  | 114,000 |  |  |  | - |
Stock-based compensation |  |  | 456,000 |  |  |  | 486,000 |
Equipment and leasehold improvements |  |  | (19,000 | ) |  |  | 1,000 |
Intangible assets – US |  |  | 341,000 |  |  |  | 61,000 |
Intangible assets – Foreign |  |  | (170,000 | ) |  |  | - |
Inventory reserve |  |  | 89,000 |  |  |  | - |
Interest expense |  |  | 44,000 |  |  |  | - |
Operating lease liabilities |  |  | 44,000 |  |  |  | 59,000 |
Reserve on debt security |  |  | - |  |  |  | 13,000 |
Operating lease right-of-use assets |  |  | (44,000 | ) |  |  | (57,000 | )
Net operating loss and research and credit carryforwards |  |  | 15,248,000 |  |  |  | 15,148,000 |
Valuation allowance |  |  | (17,188,000 | ) |  |  | (15,891,000 | )
Net deferred tax liability |  | $ | (170,000 | ) |  | $ | — |
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
|  | Year ended December 31, 2022 |  |  | Year ended December 31, 2021 As Revised |
Federal statutory income tax rate |  |  | 21.0 | % |  |  | 21.0 | %
State taxes, net of federal benefit |  |  | 0.9 |  |  |  | 1.1 |
Permanent differences |  |  | (4.7 | ) |  |  | (1.0 | )
Expiration of net operating loss and research credit carryforwards |  |  | (5.7 | ) |  |  | (13.8 | )
Expiration and forfeiture of stock options |  |  | (0.3 | ) |  |  | (1.5 | )
Other |  |  | (0.5 | ) |  |  | (2.4 | )
Valuation allowance |  |  | (10.9 | ) |  |  | (3.4 | )
Effective tax rate |  |  | (0.2) | % |  |  | — | %

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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 -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 9 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-9 + Details
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