XML 55 R39.htm IDEA: XBRL DOCUMENT
v3.25.1

Note P - Income Taxes (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2024
Notes Tables |
Net Income (Loss) by Geographic Areas [Table Text Block] |
|  | Year ended |  |  | Year ended |
|  | December 31, |  |  | December 31, |
|  | 2024 |  |  | 2023 |
United States |  | $ | (2,767,752 | ) |  | $ | (7,279,970 | )
Hong Kong |  |  | (222,901 | ) |  |  | (627,146 | )
Nigeria |  |  | (223,426 | ) |  |  | (203,700 | )
Spain |  |  | (1,086,613 | ) |  |  | (411,021 | )
Total |  | $ | (4,300,692 | ) |  | $ | (8,521,837 | )
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] |
|  | Year ended |  |  | Year ended |
|  | December 31, |  |  | December 31, |
|  | 2024 |  |  | 2023 |
Current – federal, |  | $ | - |  |  | $ | - |
state |  |  |  |  |  |  |  |
foreign |  |  |  |  |  |  |  |
Deferred- Federal |  |  |  |  |  |  | 40,986 |
States |  |  |  |  |  |  |  |
Foreign |  |  | (22,998 | ) |  |  | (175,000 | )
Total |  |  | (22,998 | ) |  |  | (134,014 | )
Change in valuation allowance |  |  |  |  |  |  |  |
Provision for income tax expense (benefit) |  | $ | (22,998 | ) |  | $ | (134,014 | )
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
|  | December 31, |  |  | December 31, |
|  | 2024 |  |  | 2023 |
Accrued compensation |  | $ | 154,457 |  |  | $ | 112,201 |
Allowance for doubtful accounts |  |  | 20,513 |  |  |  | 90,405 |
Research and development expenses |  |  | 1,216,601 |  |  |  | 1,017,551 |
Capital loss carry forward |  |  | 114,251 |  |  |  | 114,251 |
Stock-based compensation |  |  | 34,299 |  |  |  | 32,408 |
Equipment and leasehold improvements |  |  | (6,268 | ) |  |  | (12,353 | )
Intangible assets - US |  |  | - |  |  |  | - |
Intangible assets - Foreign |  |  | - |  |  |  | (145,000 | )
Reserve - Foreign |  |  | - |  |  |  | 150,000 |
Inventory reserve |  |  | 781,213 |  |  |  | 828,668 |
Interest expense |  |  | - |  |  |  | - |
Operating lease liabilities |  |  | (16,346 | ) |  |  | - |
Other |  |  | 1,000 |  |  |  | 1,000 |
Tax credits |  |  | 1,554,541 |  |  |  | 1,748,235 |
Operating lease right-of-use assets |  |  | 16,406 |  |  |  | 206 |
Net operating loss and research and credit carryforwards |  |  | 11,824,622 |  |  |  | 13,277,118 |
Valuation allowance |  |  | (15,740,289 | ) |  |  | (17,214,690 | )
Net deferred tax liability |  | $ | - |  |  | $ |  |
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
|  | Year ended |  |  | Year ended |
|  | December 31, |  |  | December 31, |
|  | 2024 |  |  | 2023 |
Federal statutory income tax rate |  |  | 21 | % |  |  | 21 | %
State taxes, net of federal benefit |  |  | 0.82 |  |  |  | (1.41 | )
Permanent differences |  |  | (1.84 | ) |  |  | 1.97 |
Expiration of net operating loss and research credit carryforwards |  |  | (46.14 | ) |  |  | (7.84 | )
Expiration and forfeiture of stock options |  |  | - |  |  |  | - |
foreign rate differential |  |  | (7.23 | ) |  |  | (5.84 | )
rate change |  |  | (0.41 | ) |  |  | (1.05 | )
Other |  |  | 0.14 |  |  |  | (9.08 | )
Valuation allowance |  |  | 33.98 |  |  |  | (0.24 | )
Effective tax rate |  |  | 0.32 | % |  |  | (2.5 | )%

X
- Definition Tabular disclosure of net income (loss) by geographic areas attributed to the entity's country of domicile and to foreign countries from which the entity derives revenue. + References No definition available. + Details
Name: | bkyi_NetIncomeLossByGeographicAreasTableTextBlock
Namespace Prefix: | bkyi_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9 + Details
Name: | us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-2 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_TableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration