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Note R - Income Taxes (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2023
Notes Tables |
Net Income (Loss) by Geographic Areas [Table Text Block] |
|  | Year ended |  |  | Year ended |
|  | December 31, |  |  | December 31, |
|  | 2023 |  |  | 2022 |
United States |  | $ | (7,279,970 | ) |  | $ | (10,416,593 | )
Hong Kong |  |  | (627,146 | ) |  |  | (458,839 | )
Nigeria |  |  | (203,700 | ) |  |  | (143,499 | )
Spain |  |  | (411,021 | ) |  |  | (890,972 | )
Total |  | $ | (8,521,837 | ) |  | $ | (11,909,903 | )
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] |
|  | Year ended |  |  | Year ended |
|  | December 31, |  |  | December 31, |
|  | 2023 |  |  | 2022 |
Current – federal, |  | $ | - |  |  | $ | - |
state |  |  |  |  |  |  |  |
foreign |  |  | 40,986 |  |  |  |  |
Deferred- Federal |  |  |  |  |  |  | 1,175,000 |
States |  |  |  |  |  |  | 122,000 |
Foreign |  |  | (175,000 | ) |  |  | (20,434 | )
Total |  |  | (134,014 | ) |  |  | 1,276,566 |
Change in valuation allowance |  |  |  |  |  |  | (1,297,000 | )
Provision for income tax expense (benefit) |  | $ | (134,014 | ) |  | $ | (20,434 | )
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
|  | December 31, |  |  | December 31, |
|  | 2023 |  |  | 2022 |
Accrued compensation |  | $ | 112,201 |  |  | $ | 113,000 |
Allowance for doubtful accounts |  |  | 90,405 |  |  |  | 169,000 |
Research and development expenses |  |  | 1,017,551 |  |  |  | 633,000 |
Capital loss carry forward |  |  | 114,251 |  |  |  | 114,000 |
Stock-based compensation |  |  | 32,408 |  |  |  | 456,000 |
Equipment and leasehold improvements |  |  | (12,353 | ) |  |  | (19,000 | )
Intangible assets - US |  |  | - |  |  |  | 341,000 |
Intangible assets - Foreign |  |  | (145,000 | ) |  |  | (170,000 | )
Reserve - Foreign |  |  | 150,000 |  |  |  | - |
Inventory reserve |  |  | 828,668 |  |  |  | 89,000 |
Interest expense |  |  | - |  |  |  | 44,000 |
Operating lease liabilities |  |  | - |  |  |  | 44,000 |
Other |  |  | 1,000 |  |  |  | - |
Tax credits |  |  | 1,748,235 |  |  |  | - |
Operating lease right-of-use assets |  |  | 206 |  |  |  | (44,000 | )
Net operating loss and research and credit carryforwards |  |  | 13,277,118 |  |  |  | 15,248,000 |
Valuation allowance |  |  | (17,214,690 | ) |  |  | (17,188,000 | )
Net deferred tax liability |  | $ | - |  |  | $ | (170,000 | )
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
|  | Year ended |  |  | Year ended |
|  | December 31, |  |  | December 31, |
|  | 2023 |  |  | 2022 |
Federal statutory income tax rate |  |  | 21 | % |  |  | 21 | %
State taxes, net of federal benefit |  |  | (1.41 | ) |  |  | 0.9 |
Permanent differences |  |  | 1.97 |  |  |  | (4.7 | )
Expiration of net operating loss and research credit carryforwards |  |  | (7.84 | ) |  |  | (5.7 | )
Expiration and forfeiture of stock options |  |  | - |  |  |  | (0.3 | )
foreign rate differential |  |  | (5.84 | ) |  |  |  |
rate change |  |  | (1.05 | ) |  |  |  |
Other |  |  | (9.08 | ) |  |  | (0.5 | )
Valuation allowance |  |  | (0.24 | ) |  |  | (10.9 | )
Effective tax rate |  |  | (2.5 | )% |  |  | (0.2 | )%

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