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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.

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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.

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