Document And Entity Information
Document And Entity Information - shares | 3 Months Ended | |
Mar. 31, 2023 | May 11, 2023 | |
Document Information [Line Items] | ||
Entity Central Index Key | 0001447380 | |
Entity Registrant Name | MOBIVITY HOLDINGS CORP. | |
Amendment Flag | false | |
Current Fiscal Year End Date | --12-31 | |
Document Fiscal Period Focus | Q1 | |
Document Fiscal Year Focus | 2023 | |
Document Type | 10-Q | |
Document Quarterly Report | true | |
Document Period End Date | Mar. 31, 2023 | |
Document Transition Report | false | |
Entity File Number | 000-53851 | |
Entity Incorporation, State or Country Code | NV | |
Entity Tax Identification Number | 26-3439095 | |
Entity Address, Address Line One | 3133 West Frye Road, # 215 | |
Entity Address, City or Town | Chandler | |
Entity Address, State or Province | AZ | |
Entity Address, Postal Zip Code | 85226 | |
City Area Code | 877 | |
Local Phone Number | 282-7660 | |
Entity Current Reporting Status | Yes | |
Entity Interactive Data Current | Yes | |
Entity Filer Category | Non-accelerated Filer | |
Entity Small Business | true | |
Entity Emerging Growth Company | false | |
Entity Shell Company | false | |
Entity Common Stock, Shares Outstanding | 65,797,567 |
Condensed Consolidated Balance
Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($) | Mar. 31, 2023 | Dec. 31, 2022 |
Current assets | ||
Cash | $ 2,581,597 | $ 426,740 |
Accounts receivable, net of allowance for doubtful accounts $10,820 and $34,446, respectively | 749,986 | 1,081,183 |
Other current assets | 212,939 | 195,017 |
Total current assets | 3,544,522 | 1,702,940 |
Right to use lease assets | 930,658 | 981,896 |
Intangible assets, net | 143,857 | 194,772 |
Other assets | 142,464 | 137,917 |
TOTAL ASSETS | 4,761,501 | 3,017,525 |
Current liabilities | ||
Accounts payable | 3,335,917 | 3,412,612 |
Accrued interest | 442,269 | 443,448 |
Accrued and deferred personnel compensation | 495,209 | 569,347 |
Deferred revenue and customer deposits | 704,740 | 902,727 |
Operating lease liabilities | 257,614 | 251,665 |
Other current liabilities | 15,462 | 49,541 |
Total current liabilities | 6,602,830 | 8,373,128 |
Non-current liabilities | ||
Operating lease liability | 870,057 | 936,924 |
Total non-current liabilities | 4,796,385 | 3,449,306 |
Total liabilities | 11,399,215 | 11,822,434 |
Stockholders' equity (deficit) | ||
Common stock, $0.001 par value; 100,000,000 shares authorized; 65,607,411 and 61,311,155, shares issued and outstanding | 65,607 | 61,311 |
Equity payable | 317,086 | 324,799 |
Additional paid-in capital | 113,423,638 | 108,806,353 |
Accumulated other comprehensive income (loss) | (69,461) | (100,963) |
Accumulated deficit | (120,374,584) | (117,896,409) |
Total stockholders' equity (deficit) | (6,637,714) | (8,804,909) |
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT) | 4,761,501 | 3,017,525 |
Related Party [Member] | ||
Current liabilities | ||
Notes payable, net - current maturities | 1,327,265 | 2,711,171 |
Non-current liabilities | ||
Notes payable, net - long term | 3,896,763 | 2,481,290 |
Nonrelated Party [Member] | ||
Current liabilities | ||
Notes payable, net - current maturities | 24,354 | 32,617 |
Non-current liabilities | ||
Notes payable, net - long term | $ 29,565 | $ 31,092 |
Condensed Consolidated Balanc_2
Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($) | Mar. 31, 2023 | Dec. 31, 2022 |
Accounts receivable, allowance for doubtful accounts | $ 10,820 | $ 34,446 |
Common stock, par value (in dollars per share) | $ 0.001 | $ 0.001 |
Common stock, shares authorized (in shares) | 100,000,000 | 100,000,000 |
Common stock, shares issued (in shares) | 65,607,411 | 61,311,155 |
Common stock, shares outstanding (in shares) | 65,607,411 | 61,311,155 |
Condensed Consolidated Statemen
Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($) | 3 Months Ended | |
Mar. 31, 2023 | Mar. 31, 2022 | |
Revenues | ||
Revenues | $ 1,881,482 | $ 2,029,569 |
Cost of revenues | 1,066,575 | 1,174,948 |
Gross profit | 814,907 | 854,621 |
Operating expenses | ||
General and administrative | 1,544,106 | 1,207,176 |
Sales and marketing | 691,220 | 597,501 |
Engineering, research, and development | 734,375 | 702,223 |
Depreciation and amortization | 63,902 | 124,312 |
Total operating expenses | 3,033,603 | 2,631,212 |
Loss from operations | (2,218,696) | (1,776,591) |
Other income/(expense) | ||
Loss of settlement of debt | (10,857) | 0 |
Interest expense | (238,446) | (159,827) |
Settlement Losses | (10,000) | 0 |
Foreign currency gain | (176) | 3,319 |
Total other income/(expense) | (259,479) | (156,508) |
Loss before income taxes | (2,478,175) | (1,933,099) |
Income tax expense | 0 | 0 |
Net loss | (2,478,175) | (1,933,099) |
Other comprehensive income (loss), net of income tax | ||
Foreign currency translation adjustment | 31,502 | (12,895) |
Comprehensive loss | $ (2,446,673) | $ (1,945,994) |
Net loss per share: | ||
Basic and Diluted (in dollars per share) | $ (0.04) | $ (0.03) |
Weighted average number of shares: | ||
Basic and Diluted (in shares) | 62,078,218 | 57,233,309 |
Condensed Consolidated Statem_2
Condensed Consolidated Statement of Stockholders' Equity (Deficit) (Unaudited) - USD ($) | Common Stock [Member] | Equity Payable [Member] | Additional Paid-in Capital [Member] | AOCI Attributable to Parent [Member] | Retained Earnings [Member] | Total |
Balance (in shares) at Dec. 31, 2021 | 55,410,695 | |||||
Balance at Dec. 31, 2021 | $ 55,411 | $ 100,862 | $ 102,446,921 | $ (52,088) | $ (107,835,287) | $ (5,284,181) |
Issuance of common stock for warrant exercise (in shares) | 3,188,190 | |||||
Issuance of common stock for warrant exercise | $ 3,188 | 0 | 2,547,365 | 0 | 0 | 2,550,553 |
Fair value of options issued with related party debt | 0 | 0 | 6,201 | 0 | 0 | 6,201 |
Stock based compensation | 0 | 0 | 589,650 | 0 | 0 | 589,650 |
Foreign currency translation adjustment | 0 | 0 | 0 | (12,895) | 0 | (12,895) |
Net loss | $ 0 | 0 | 0 | 0 | (1,933,099) | (1,933,099) |
Balance (in shares) at Mar. 31, 2022 | 58,598,885 | |||||
Balance at Mar. 31, 2022 | $ 58,599 | 100,862 | 105,590,137 | (64,983) | (109,768,386) | (4,083,771) |
Balance (in shares) at Dec. 31, 2022 | 61,311,155 | |||||
Balance at Dec. 31, 2022 | $ 61,311 | 324,799 | 108,806,353 | (100,963) | (117,896,409) | (8,804,909) |
Issuance of common stock for warrant exercise (in shares) | 3,587,487 | |||||
Issuance of common stock for warrant exercise | $ 3,587 | 0 | 3,583,900 | 0 | 0 | 3,587,487 |
Stock based compensation | 0 | 0 | 810,157 | 0 | 0 | 810,157 |
Foreign currency translation adjustment | 0 | 0 | 0 | 31,502 | 0 | 31,502 |
Net loss | $ 0 | 0 | 0 | 0 | (2,478,175) | (2,478,175) |
Issuance of common stock for debt settlement (in shares) | 163,757 | |||||
Issuance of common stock for debt settlement | $ 164 | (7,713) | 223,773 | 0 | 0 | 216,223 |
RSU's issued - termination of a director's service (in shares) | 545,012 | |||||
RSU's issued - termination of a director's service | $ 545 | 0 | (545) | 0 | 0 | 0 |
Balance (in shares) at Mar. 31, 2023 | 65,607,411 | |||||
Balance at Mar. 31, 2023 | $ 65,607 | $ 317,086 | $ 113,423,638 | $ (69,461) | $ (120,374,584) | $ (6,637,714) |
Condensed Consolidated Statem_3
Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) | 3 Months Ended | |
Mar. 31, 2023 | Mar. 31, 2022 | |
OPERATING ACTIVITIES | ||
Net loss | $ (2,478,175) | $ (1,933,099) |
Adjustments to reconcile net loss to net cash used in operating activities: | ||
Loss on Settlement of Debt - related party | 10,857 | 0 |
Bad debt expense | (10,576) | (10,705) |
Stock-based compensation | 810,157 | 589,650 |
Depreciation and amortization expense | 63,902 | 124,312 |
Amortization of Debt Discount | 31,567 | 24,205 |
Increase (decrease) in cash resulting from changes in: | ||
Accounts receivable | 341,773 | 98,004 |
Other current assets | (17,891) | (105,749) |
Operating lease assets/liabilities | (9,680) | 2,822 |
Other assets | (3,423) | 0 |
Accounts payable | (76,695) | (320,445) |
Accrued interest | 204,188 | 133,125 |
Accrued and deferred personnel compensation | (77,402) | (203,103) |
Other liabilities - current | (34,079) | 0 |
Other liabilities - non current | 0 | (9,071) |
Deferred revenue and customer deposits | (197,987) | (203,791) |
Net cash used in operating activities | (1,443,464) | (1,813,845) |
INVESTING ACTIVITIES | ||
Purchases of equipment | (14,111) | 0 |
Net cash used in investing activities | (14,111) | 0 |
FINANCING ACTIVITIES | ||
Payments on notes payable | (9,978) | (6,354) |
Proceeds from conversion of common stock warrants | 3,587,487 | 2,550,553 |
Net cash provided by financing activities | 3,577,509 | 2,544,199 |
Effect of foreign currency translation on cash flow | 34,923 | (10,631) |
Net Change in cash | 2,154,857 | 719,723 |
Cash at beginning of period | 426,740 | 735,424 |
Cash at end of period | 2,581,597 | 1,455,147 |
Non cash investing and financing analysis: | ||
Interest Paid | 0 | 0 |
Fair Value of Options issued with related party debt | 0 | 6,201 |
RSU's issued Termination of Director's Service [Member] | ||
Non cash investing and financing analysis: | ||
Par Value of stock for RSU's issued - termination of director's service | 545 | |
Conversion of Related Party Debt into Common Stock [Member] | ||
Non cash investing and financing analysis: | ||
Shares issued for settlement of debt - related party | 205,367 | 0 |
Shares Issued for Related Party Debt Converted Into Stock Payable [Member] | ||
Non cash investing and financing analysis: | ||
Shares issued from stock payable for settlement of debt - related party | $ 223,937 | $ 0 |
Note 1 - Nature of Operations a
Note 1 - Nature of Operations and Basis of Presentation | 3 Months Ended |
Mar. 31, 2023 | |
Notes to Financial Statements | |
Nature of Operations [Text Block] | 1. Mobivity Holdings Corp. (the “Company” or “we”) is in the business of developing and operating proprietary platforms over which brands and enterprises can conduct national and localized, data-driven mobile marketing campaigns. Our proprietary platforms, consisting of software available to phones, tablets, PCs, and Point of Sale (“POS”) systems, allow resellers, brands, and enterprises to market their products and services to consumers through text messages sent directly to consumers via mobile phones, mobile smartphone applications, and dynamically printed receipt content. On November 14, 2018, The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and with the instructions to Form 10 8 03 X not 10 December 31, 2022 March 30, 2022. In the opinion of management, such statements include all adjustments (consisting only of normal recurring items) which are considered necessary for a fair presentation of our condensed consolidated financial statements as of March 31, 2023 three March 31, 2023 2022 three March 31, 2023 not December 31, 2023. |
Note 2 - Summary of Significant
Note 2 - Summary of Significant Accounting Policies | 3 Months Ended |
Mar. 31, 2023 | |
Notes to Financial Statements | |
Significant Accounting Policies [Text Block] | 2. Principles of Consolidation The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All significant intercompany balances and transactions have been eliminated. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of expenses during the reporting period. Management believes that these estimates are reasonable; however, actual results may Reclassifications Certain prior year amounts have been reclassified to conform to the current year’s presentation. The reclassifications did not Acquisitions We account for acquired businesses using the purchase method of accounting. Under the purchase method, our consolidated financial statements reflect the operations of an acquired business starting from the completion of the acquisition. In addition, the assets acquired and liabilities assumed are recorded at the date of acquisition at their respective estimated fair values, with any excess of the purchase price over the estimated fair values of the net assets acquired recorded as goodwill. Cash We minimize our credit risk associated with cash by periodically evaluating the credit quality of our primary financial institution. Our balances at times may not Accounts Receivable, Allowance for Doubtful Accounts and Concentrations Accounts receivable are carried at their estimated collectible amounts. We grant unsecured credit to substantially all of our customers. Ongoing credit evaluations are performed, and potential credit losses are charged to operations at the time the account receivable is estimated to be uncollectible. Since we cannot necessarily predict future changes in the financial stability of our customers, we cannot guarantee that our reserves will continue to be adequate. As of March 31, 2023 December 31, 2022 Goodwill and Intangible Assets Goodwill is tested for impairment at a minimum on an annual basis. Goodwill is tested for impairment at the reporting unit level by first not not may We conducted our annual impairment tests of goodwill as of December 31, 2022 Intangible assets consist of patents and trademarks, purchased customer contracts, purchased customer and merchant relationships, purchased trade names, purchased technology, non-compete agreements, and software development costs. Intangible assets are amortized over the period of estimated benefit using the straight-line method and estimated useful lives ranging from one twenty No The Company’s evaluation of its goodwill and intangible assets resulted in no three March 31, 2023 2022, Software Development Costs Software development costs include direct costs incurred for internally developed products and payments made to independent software developers and/or contract engineers. The Company accounts for software development costs in accordance with the Financial Accounting Standards Board ("FASB") guidance for the costs of computer software to be sold, leased, or otherwise marketed (Accounting Standards Codification subtopic 985 20, 985 20” not not Capitalized costs for those products that are canceled or abandoned are charged to product development expenses in the period of cancellation. Commencing upon product release, capitalized software development costs are amortized to “Amortization Expense - Development” based on the straight-line method over a twenty-four The Company evaluates the future recoverability of capitalized software development costs on an annual basis. For products that have been released in prior years, the primary evaluation criterion is ongoing relations with the customer. The Company’s evaluation of its capitalized software development assets resulted in no impairment charges for the three March 31, 2023 2022, Impairment of Long-Lived Assets We evaluate long-lived assets (including intangible assets) for impairment whenever events or changes in circumstances indicate that the carrying amount of a long-lived asset may not Foreign Currency Translation The Company translates the financial statements of its foreign subsidiary from the local (functional) currency into US Dollars using the year or reporting period end or average exchange rates in accordance with the requirements of ASC subtopic 830 10, Foreign Currency Matters 830 10” . Revenue Recognition and Concentrations Our Recurrency platform is a hosted solution. We generate revenue from licensing our software to clients in our software as a service model, per-message and per-minute transactional fees, and customized professional services. We recognize license/subscription fees over the period of the contract, service fees as the services are performed, and per-message or per-minute transaction revenue when the transaction takes place. Under Topic 606, no Accounting Standards Update (“ASU”) No. 2014 09, 606” January 1, 2018, We determine revenue recognition under ASC 606 ● identification of the contract, or contracts, with a customer; ● identification of the performance obligations in the contract; ● identification of the transaction price; ● allocation of the transaction price to the performance obligations in the contract; and ● recognition of revenue when, or as, we satisfy a performance obligation. During the three March 31, 2023 2022 two Comprehensive Income (Loss) Comprehensive loss is defined as the change in equity during a period from transactions and other events and circumstances from non-owner sources. We are required to record all components of comprehensive loss in the consolidated financial statements in the period in which they are recognized. Net loss and other comprehensive loss, including foreign currency translation adjustments and unrealized gains and losses on investments, are reported, net of their related tax effect, to arrive at a comprehensive loss. For the three March 31, 2023 2022 Stock-based Compensation We primarily issue stock-based awards to employees in the form of stock options. We determine compensation expense associated with stock options based on the estimated grant date fair value method using the Black-Scholes valuation model. We recognize compensation expense using a straight-line amortization method over the respective vesting period. Research and Development Expenditures Research and development expenditures are expensed as incurred, and consist primarily of compensation costs, outside services, and expensed materials. Advertising Expense Direct advertising costs are expensed as incurred and consist primarily of trade shows, sales enablement, content creation, paid engagement and other direct costs. Advertising expense was $54,248 and $163,734 for the three March 31, 2023 2022 Income Taxes We account for income taxes using the assets and liability method, which recognizes deferred tax assets and liabilities determined based on the difference between the financial statement and tax basis of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to affect taxable income. Valuation allowances are established to reduce deferred tax assets when, based on available objective evidence, it is more likely than not not not Net Loss Per Common Share Basic net loss per share excludes any dilutive effects of options, shares subject to repurchase, and warrants. Diluted net loss per share includes the impact of potentially dilutive securities. During the three March 31, 2023 2022 Recent Accounting Pronouncements Accounting standards promulgated by the FASB are subject to change. Changes in such standards may In August 2020, 2020 06, 2020 06” 2020 06 2020 06 January 1, 2022. |
Note 3 - Going Concern
Note 3 - Going Concern | 3 Months Ended |
Mar. 31, 2023 | |
Notes to Financial Statements | |
Substantial Doubt about Going Concern [Text Block] | 3. We had $2,581,597 of cash as of March 31, 2023 three March 31, 2023 three March 31, 2022 February 2023. 12 no not 12 As shown in the accompanying financial statements, the Company has incurred net losses from operations resulting in an accumulated deficit of $120.4 million as of March 31, 2023 12 not |
Note 4 - Goodwill and Purchased
Note 4 - Goodwill and Purchased Intangibles | 3 Months Ended |
Mar. 31, 2023 | |
Notes to Financial Statements | |
Goodwill and Intangible Assets Disclosure [Text Block] | 4. Goodwill The carrying value of goodwill at each of March 31, 2023 December 31, 2022 The following table presents details of our purchased intangible assets as of March 31, 2023 December 31, 2022 Intangible assets Balance at December 31, 2022 Additions Impairments Amortization Fx and Other Balance at March 31, 2023 Patents and trademarks $ 52,698 $ — $ — $ (1,223 ) $ 3 $ 51,475 Customer and merchant relationships 30,690 — — $ (6,138 ) — 24,552 Trade names 8,050 — — $ (1,609 ) — 6,441 $ 91,438 $ — $ — $ (8,970 ) $ 3 $ 82,468 The intangible assets are being amortized on a straight-line basis over their estimated useful lives of one twenty Amortization expense for intangible assets was $8,970 and $38,888 for the three March 31, 2023 2022 The estimated future amortization expense of our intangible assets as of March 31, 2023 Year ending December 31, Amount 2023 $ 26,913 2024 12,639 2025 4,891 2026 4,891 2027 4,891 Thereafter 28,243 Total $ 82,468 |
Note 5 - Software Development C
Note 5 - Software Development Costs | 3 Months Ended |
Mar. 31, 2023 | |
Notes to Financial Statements | |
Research, Development, and Computer Software Disclosure [Text Block] | 5. The Company has capitalized certain costs for software developed or obtained for internal use during the application development stage as it relates to specific contracts. The amounts capitalized include external direct costs of services used in developing internal-use software and for payroll and payroll-related costs of employees directly associated with the development activities. The following table presents details of our software development costs as of March 31, 2023 December 31, 2022 Balance at December 31, 2022 Additions Amortization Balance at March 31, 2023 Software Development Costs $ 103,334 $ — $ (41,945 ) $ 61,389 $ 103,334 $ — $ (41,945 ) $ 61,389 Software development costs are being amortized on a straight-line basis over their estimated useful life of two Amortization expense for software development costs was $41,945 and $73,289 for the three March 31, 2023 2022 The estimated future amortization expense of software development costs as of March 31, 2023 Year ending December 31, Amount 2023 $ 56,884 2024 4,505 2025 — 2026 — 2027 — Thereafter — Total $ 61,389 |
Note 6 - Operating Lease Assets
Note 6 - Operating Lease Assets | 3 Months Ended |
Mar. 31, 2023 | |
Notes to Financial Statements | |
Lessee, Operating Leases [Text Block] | 6. The Company entered into a lease agreement on February 1, 2021, January 2027. first twelve 50% March 31, 2023 842, "842" The following are additional details related to leases recorded on our balance sheet as of March 31, 2023 Leases Classification Balance at March 31, 2023 Assets Current Operating lease assets Operating lease assets $ — Noncurrent Operating lease assets Noncurrent operating lease assets $ 930,658 Total lease assets $ 930,658 Liabilities Current Operating lease liabilities Operating lease liabilities $ 257,614 Noncurrent Operating lease liabilities Noncurrent operating lease liabilities $ 870,057 Total lease liabilities $ 1,127,671 The maturity analysis below summarizes the remaining future undiscounted cash flows for our operating leases, a reconciliation to operating lease liabilities reported on the Condensed Consolidated Balance Sheet, our weighted-average remaining lease term, and weighted average discount rate: Year ending December 31, 2023 $ 243,583 2024 330,894 2025 337,568 2026 344,241 2027 28,733 Thereafter — Total future lease payments 1,285,019 Less: imputed interest (157,348 ) Total $ 1,127,671 Weighted Average Remaining Lease Term (years) Operating leases 3.83 Weighted Average Discount Rate Operating leases 6.75 % |
Note 7 - Notes Payable and Inte
Note 7 - Notes Payable and Interest Expense | 3 Months Ended |
Mar. 31, 2023 | |
Notes to Financial Statements | |
Debt Disclosure [Text Block] | 7. The following table presents details of our notes payable as of March 31, 2023 December 31, 2022 Facility Maturity Interest Rate Balance at March 31, 2023 Balance at December 31, 2022 ACOA Note February 1, 2024 — 24,354 34,231 TD Bank December 31, 2023 — 29,565 29,478 Related Party Note various 15 % 5,224,028 5,192,461 Total Debt 5,277,947 5,256,170 Less current portion (1,351,619 ) (2,743,788 ) Long-term debt, net of current portion $ 3,926,328 $ 2,512,382 ACOA Note On November 6, 2017, December 2, 2014, February 1, 2024. November 1, 2019, August 1, 2021, August 1, 2022, April- December 2020 19. During the three March 31, 2023 TD Bank Loan On April 22, 2020, December 31, 2023. zero no December 31, 2023. thirty-three sixty-seven Related Party Notes Secured Promissory Notes On June 30, 2021, one November 11, 2022. The Credit Facility is secured by all of our tangible and intangible assets including intellectual property. This loan bears interest on the unpaid balance at the rate of fifteen may twenty three Under the original terms of the Credit Agreement, the Company was to begin repaying the principal amount, plus accrued interest, in 24 equal monthly installments commencing on June 30, 2022, June 30, 2024. November 11, 2022, 2.3 24 January 31, 2023 not fifteen 365 July 1, 2022, December 31, 2022, On January 31, 2023, No. 1 November 11, 2022, December 1, 2025. January 1, 2024 December 1, 2025, ninety 90 During the three March 31, 2023, fourth 2022. As of March 31, 2023, Unsecured Promissory Note On July 1, 2021, fifteen no December 31, 2023. may two On January 31, 2023, January 31, 2024, July 1, 2022 December 01, 2025 During the three March 31, 2023, fourth 2022. As of March 31,2023, Interest Expense Interest expense was $238,446 and $159,827 during the three March 31, 2023 2022 |
Note 8 - Stockholders' Equity
Note 8 - Stockholders' Equity | 3 Months Ended |
Mar. 31, 2023 | |
Notes to Financial Statements | |
Equity [Text Block] | 8. Equity Common Stock and Equity Payable 2022 On February 9, 2022, three February 2025. 1st 2022. On June 29, 2022, three June 2025. On August 24, 2022, three August 2025. On November 13, 2022 On November 13, 2022 On December 31, 2022 On December 31, 2022 $2,757, 2023 On January 31, 2023 March 29, 2022. three March 31, 2023. On March 27, 2023 December 31, 2022. On March 27, 2023 December 31, 2022. On March 31, 2023 On March 31, 2023 During March, 15 three February 2025. February 14, 2023. During the three March 31, 2023 fourth 2022. As of the March 31, 2023 Stock-based Plans Stock Option Activity The following table summarizes stock option activity for the three March 31, 2023 Options Outstanding at December 31, 2021 6,246,466 Granted 1,375,000 Exercised — Forfeited/canceled (330,623 ) Expired (599,627 ) Outstanding at December 31, 2022 6,691,216 Granted — Exercised — Forfeited/canceled (72,916 ) Expired (29,030 ) Outstanding at March 31, 2023 6,589,270 2022 On March 29, 2022, March 29, 2022, first March 29, 2032. On May 16, 2022, three May 16, 2022, first May 16, 2032. On September 22, 2022, September 2022, first September 29, 2032. 2023 During the three March 31, 2023 Stock-Based Compensation Expense from Stock Options and Warrants The impact on our results of operations of recording stock-based compensation expense for the three March 31, 2023 2022 Three Months Ended March 31, 2023 2022 General and administrative $ 65,032 $ 128,246 Sales and marketing 68,646 12,867 Engineering, research, and development 34,475 66,490 $ 168,153 $ 207,603 Valuation Assumptions The fair value of each stock option award was calculated on the date of the grant using the Black-Scholes option pricing model. The following weighted average assumptions were used for the three March 31, 2023 2022 Three Months Ended March 31, 2023 2022 Risk-free interest rate — % 2.47 % Expected life (years) — 6.00 Expected dividend yield — % — % Expected volatility — % 72.33 % The risk-free interest rate assumption is based upon published interest rates appropriate for the expected life of our employee stock options. The expected life of the stock options represents the weighted-average period that the stock options are expected to remain outstanding and was determined based on the historical experience of similar awards, giving consideration to the contractual terms of the stock-based awards, vesting schedules and expectations of future employee behavior as influenced by changes to the terms of the Company's stock-based awards. The dividend yield assumption is based on our history of not no The expected volatility in 2023 2022 Restricted stock units The following table summarizes restricted stock unit activity under our stock-based plans for the year ended December 31, 2022 three March 31, 2023 Shares Outstanding at December 31, 2021 1,685,141 Awarded 244,792 Released — Canceled/forfeited/expired — Outstanding at December 31, 2022 1,929,933 Awarded 61,324 Released (545,012 ) Canceled/forfeited/expired — Outstanding at March 31, 2023 1,446,245 Expected to vest at March 31, 2023 1,446,245 Vested at March 31, 2023 1,446,245 Unvested at March 31, 2023 — Unrecognized expense at March 31, 2023 $ — 2022 On March 29, 2022, December 15, 2024, On May 16, 2022, December 15, 2024, On September 30, 2022, December 15, 2024, On December 31, 2022 December 31, 2025, During the three March 31, 2022 2023 On March 31, 2023, December 15, 2024, In the three March 31, 2023 Stock Based Compensation from Restricted Stock The impact on our results of operations of recording stock-based compensation expense for restricted stock units for the three March 31, 2023 2022 Three Months Ended March 31, 2023 2022 General and administrative $ 65,003 $ 65,002 Sales and marketing $ — $ — $ 65,003 $ 65,002 As of March 31, 2023 Warrants The following table summarizes investor warrants as of March 31, 2023 December 31, 2022 2021 Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term (Years) Outstanding at December 31, 2021 3,246,690 $ 2.26 3.59 Granted 6,089,398 $ — — Exercised (3,188,190 ) $ — — Canceled/forfeited/expired — $ — — Outstanding at December 31, 2022 6,147,898 $ 1.45 2.27 Granted 1,793,745 $ — — Exercised (3,587,487 ) $ — — Canceled/forfeited/expired — $ — — Outstanding at March 31, 2023 4,354,156 $ 1.83 2.37 2022 On February 9, 2022, three February 2025. February 9, 2022. On June 29, 2022, six three June 2025, On August 24, 2022, five three August 2025, During the three March 31, 2023 March 31, 2023 2023 During the three March 30, 2023, three February 2025. February 14, 2023. |
Note 9 - Fair Value Measurement
Note 9 - Fair Value Measurements | 3 Months Ended |
Mar. 31, 2023 | |
Notes to Financial Statements | |
Fair Value Disclosures [Text Block] | 9. Fair value is defined as an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or liability. As a basis for considering such assumptions, the authoritative guidance establishes a three 1 2 3 no The following table presents assets that are measured and recognized at fair value as of March 31, 2023 Description Level 1 Level 2 Level 3 Gains (Losses) Goodwill (non-recurring) $ — $ — $ — $ — Intangibles, net (non-recurring) $ — $ — $ 143,857 $ — The following table presents assets that are measured and recognized at fair value as of December 31, 2022 Description Level 1 Level 2 Level 3 Gains (Losses) Goodwill (non-recurring) $ — $ — $ — $ — Intangibles, net (non-recurring) $ — $ — $ 194,772 $ — |
Note 10 - Commitments and Conti
Note 10 - Commitments and Contingencies | 3 Months Ended |
Mar. 31, 2023 | |
Notes to Financial Statements | |
Commitments and Contingencies Disclosure [Text Block] | 10. Litigation As of the date of this report, the company has one 501.059 one not not No During the three March 31, 2023 Operating Lease As described in Note 6, January 2027. first 12 March 31, 2023 842. |
Note 11 - Related Party Transac
Note 11 - Related Party Transactions | 3 Months Ended |
Mar. 31, 2023 | |
Notes to Financial Statements | |
Related Party Transactions Disclosure [Text Block] | 11. Secured Notes On June 30, 2021, one November 11, 2022. The Credit Facility is secured by all of our tangible and intangible assets including intellectual property. This loan bears interest on the unpaid balance at the rate of fifteen may twenty three Under the original terms of the Credit Agreement, the Company was to begin repaying the principal amount, plus accrued interest, in 24 equal monthly installments commencing on June 30, 2022, June 30, 2024. November 11, 2022, 2.3 24 January 31, 2023 not fifteen 365 July 1, 2022, December 31, 2022, On January 31, 2023, No. 1 November 11, 2022, December 1, 2025. January 1, 2024 December 1, 2025, ninety 90 During the three March 31, 2023, fourth 2022. As of March 31, 2023, Unsecured Promissory Note On July 1, 2021, fifteen no December 31, 2023. may two On January 31, 2023, January 31, 2024, July 1, 2022 December 01, 2025 During the three March 31, 2023, fourth 2022. As of March 31,2023, Related Party Warrant Exercise On March 2, 2023, three March 2026. February 14, 2023. On February 7, 2022, three March 2026. February 14, 2023. |
Note 12 - Subsequent Events
Note 12 - Subsequent Events | 3 Months Ended |
Mar. 31, 2023 | |
Notes to Financial Statements | |
Subsequent Events [Text Block] | 12. On May 8, 2023 On May 8, 2023 |
Significant Accounting Policies
Significant Accounting Policies (Policies) | 3 Months Ended |
Mar. 31, 2023 | |
Accounting Policies [Abstract] | |
Consolidation, Policy [Policy Text Block] | Principles of Consolidation The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All significant intercompany balances and transactions have been eliminated. |
Use of Estimates, Policy [Policy Text Block] | Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of expenses during the reporting period. Management believes that these estimates are reasonable; however, actual results may |
Reclassification, Comparability Adjustment [Policy Text Block] | Reclassifications Certain prior year amounts have been reclassified to conform to the current year’s presentation. The reclassifications did not |
Business Combinations Policy [Policy Text Block] | Acquisitions We account for acquired businesses using the purchase method of accounting. Under the purchase method, our consolidated financial statements reflect the operations of an acquired business starting from the completion of the acquisition. In addition, the assets acquired and liabilities assumed are recorded at the date of acquisition at their respective estimated fair values, with any excess of the purchase price over the estimated fair values of the net assets acquired recorded as goodwill. |
Cash and Cash Equivalents, Policy [Policy Text Block] | Cash We minimize our credit risk associated with cash by periodically evaluating the credit quality of our primary financial institution. Our balances at times may not |
Receivable [Policy Text Block] | Accounts Receivable, Allowance for Doubtful Accounts and Concentrations Accounts receivable are carried at their estimated collectible amounts. We grant unsecured credit to substantially all of our customers. Ongoing credit evaluations are performed, and potential credit losses are charged to operations at the time the account receivable is estimated to be uncollectible. Since we cannot necessarily predict future changes in the financial stability of our customers, we cannot guarantee that our reserves will continue to be adequate. As of March 31, 2023 December 31, 2022 |
Goodwill and Intangible Assets, Policy [Policy Text Block] | Goodwill and Intangible Assets Goodwill is tested for impairment at a minimum on an annual basis. Goodwill is tested for impairment at the reporting unit level by first not not may We conducted our annual impairment tests of goodwill as of December 31, 2022 Intangible assets consist of patents and trademarks, purchased customer contracts, purchased customer and merchant relationships, purchased trade names, purchased technology, non-compete agreements, and software development costs. Intangible assets are amortized over the period of estimated benefit using the straight-line method and estimated useful lives ranging from one twenty No The Company’s evaluation of its goodwill and intangible assets resulted in no three March 31, 2023 2022, |
Internal Use Software, Policy [Policy Text Block] | Software Development Costs Software development costs include direct costs incurred for internally developed products and payments made to independent software developers and/or contract engineers. The Company accounts for software development costs in accordance with the Financial Accounting Standards Board ("FASB") guidance for the costs of computer software to be sold, leased, or otherwise marketed (Accounting Standards Codification subtopic 985 20, 985 20” not not Capitalized costs for those products that are canceled or abandoned are charged to product development expenses in the period of cancellation. Commencing upon product release, capitalized software development costs are amortized to “Amortization Expense - Development” based on the straight-line method over a twenty-four The Company evaluates the future recoverability of capitalized software development costs on an annual basis. For products that have been released in prior years, the primary evaluation criterion is ongoing relations with the customer. The Company’s evaluation of its capitalized software development assets resulted in no impairment charges for the three March 31, 2023 2022, |
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block] | Impairment of Long-Lived Assets We evaluate long-lived assets (including intangible assets) for impairment whenever events or changes in circumstances indicate that the carrying amount of a long-lived asset may not |
Foreign Currency Transactions and Translations Policy [Policy Text Block] | Foreign Currency Translation The Company translates the financial statements of its foreign subsidiary from the local (functional) currency into US Dollars using the year or reporting period end or average exchange rates in accordance with the requirements of ASC subtopic 830 10, Foreign Currency Matters 830 10” . |
Revenue from Contract with Customer [Policy Text Block] | Revenue Recognition and Concentrations Our Recurrency platform is a hosted solution. We generate revenue from licensing our software to clients in our software as a service model, per-message and per-minute transactional fees, and customized professional services. We recognize license/subscription fees over the period of the contract, service fees as the services are performed, and per-message or per-minute transaction revenue when the transaction takes place. Under Topic 606, no Accounting Standards Update (“ASU”) No. 2014 09, 606” January 1, 2018, We determine revenue recognition under ASC 606 ● identification of the contract, or contracts, with a customer; ● identification of the performance obligations in the contract; ● identification of the transaction price; ● allocation of the transaction price to the performance obligations in the contract; and ● recognition of revenue when, or as, we satisfy a performance obligation. During the three March 31, 2023 2022 two |
Comprehensive Income, Policy [Policy Text Block] | Comprehensive Income (Loss) Comprehensive loss is defined as the change in equity during a period from transactions and other events and circumstances from non-owner sources. We are required to record all components of comprehensive loss in the consolidated financial statements in the period in which they are recognized. Net loss and other comprehensive loss, including foreign currency translation adjustments and unrealized gains and losses on investments, are reported, net of their related tax effect, to arrive at a comprehensive loss. For the three March 31, 2023 2022 |
Share-Based Payment Arrangement [Policy Text Block] | Stock-based Compensation We primarily issue stock-based awards to employees in the form of stock options. We determine compensation expense associated with stock options based on the estimated grant date fair value method using the Black-Scholes valuation model. We recognize compensation expense using a straight-line amortization method over the respective vesting period. |
Research and Development Expense, Policy [Policy Text Block] | Research and Development Expenditures Research and development expenditures are expensed as incurred, and consist primarily of compensation costs, outside services, and expensed materials. |
Advertising Cost [Policy Text Block] | Advertising Expense Direct advertising costs are expensed as incurred and consist primarily of trade shows, sales enablement, content creation, paid engagement and other direct costs. Advertising expense was $54,248 and $163,734 for the three March 31, 2023 2022 |
Income Tax, Policy [Policy Text Block] | Income Taxes We account for income taxes using the assets and liability method, which recognizes deferred tax assets and liabilities determined based on the difference between the financial statement and tax basis of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to affect taxable income. Valuation allowances are established to reduce deferred tax assets when, based on available objective evidence, it is more likely than not not not |
Earnings Per Share, Policy [Policy Text Block] | Net Loss Per Common Share Basic net loss per share excludes any dilutive effects of options, shares subject to repurchase, and warrants. Diluted net loss per share includes the impact of potentially dilutive securities. During the three March 31, 2023 2022 |
New Accounting Pronouncements, Policy [Policy Text Block] | Recent Accounting Pronouncements Accounting standards promulgated by the FASB are subject to change. Changes in such standards may In August 2020, 2020 06, 2020 06” 2020 06 2020 06 January 1, 2022. |
Note 4 - Goodwill and Purchas_2
Note 4 - Goodwill and Purchased Intangibles (Tables) | 3 Months Ended |
Mar. 31, 2023 | |
Notes Tables | |
Schedule of Finite-Lived Intangible Assets [Table Text Block] | Balance at December 31, 2022 Additions Impairments Amortization Fx and Other Balance at March 31, 2023 Patents and trademarks $ 52,698 $ — $ — $ (1,223 ) $ 3 $ 51,475 Customer and merchant relationships 30,690 — — $ (6,138 ) — 24,552 Trade names 8,050 — — $ (1,609 ) — 6,441 $ 91,438 $ — $ — $ (8,970 ) $ 3 $ 82,468 |
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block] | Year ending December 31, Amount 2023 $ 26,913 2024 12,639 2025 4,891 2026 4,891 2027 4,891 Thereafter 28,243 Total $ 82,468 |
Note 5 - Software Development_2
Note 5 - Software Development Costs (Tables) | 3 Months Ended |
Mar. 31, 2023 | |
Notes Tables | |
Research Development And Computer Software Disclosure [Table Text Block] | Balance at December 31, 2022 Additions Amortization Balance at March 31, 2023 Software Development Costs $ 103,334 $ — $ (41,945 ) $ 61,389 $ 103,334 $ — $ (41,945 ) $ 61,389 |
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block] | Year ending December 31, Amount 2023 $ 26,913 2024 12,639 2025 4,891 2026 4,891 2027 4,891 Thereafter 28,243 Total $ 82,468 |
Computer Software, Intangible Asset [Member] | |
Notes Tables | |
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block] | Year ending December 31, Amount 2023 $ 56,884 2024 4,505 2025 — 2026 — 2027 — Thereafter — Total $ 61,389 |
Note 6 - Operating Lease Asse_2
Note 6 - Operating Lease Assets (Tables) | 3 Months Ended |
Mar. 31, 2023 | |
Notes Tables | |
Additional Details Related To Leases On Balance Sheet [Table Text Block] | Leases Classification Balance at March 31, 2023 Assets Current Operating lease assets Operating lease assets $ — Noncurrent Operating lease assets Noncurrent operating lease assets $ 930,658 Total lease assets $ 930,658 Liabilities Current Operating lease liabilities Operating lease liabilities $ 257,614 Noncurrent Operating lease liabilities Noncurrent operating lease liabilities $ 870,057 Total lease liabilities $ 1,127,671 |
Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block] | Year ending December 31, 2023 $ 243,583 2024 330,894 2025 337,568 2026 344,241 2027 28,733 Thereafter — Total future lease payments 1,285,019 Less: imputed interest (157,348 ) Total $ 1,127,671 |
Lease, Cost [Table Text Block] | Weighted Average Remaining Lease Term (years) Operating leases 3.83 Weighted Average Discount Rate Operating leases 6.75 % |
Note 7 - Notes Payable and In_2
Note 7 - Notes Payable and Interest Expense (Tables) | 3 Months Ended |
Mar. 31, 2023 | |
Notes Tables | |
Schedule of Debt [Table Text Block] | Facility Maturity Interest Rate Balance at March 31, 2023 Balance at December 31, 2022 ACOA Note February 1, 2024 — 24,354 34,231 TD Bank December 31, 2023 — 29,565 29,478 Related Party Note various 15 % 5,224,028 5,192,461 Total Debt 5,277,947 5,256,170 Less current portion (1,351,619 ) (2,743,788 ) Long-term debt, net of current portion $ 3,926,328 $ 2,512,382 |
Note 8 - Stockholders' Equity (
Note 8 - Stockholders' Equity (Tables) | 3 Months Ended |
Mar. 31, 2023 | |
Notes Tables | |
Share-Based Payment Arrangement, Option, Activity [Table Text Block] | Options Outstanding at December 31, 2021 6,246,466 Granted 1,375,000 Exercised — Forfeited/canceled (330,623 ) Expired (599,627 ) Outstanding at December 31, 2022 6,691,216 Granted — Exercised — Forfeited/canceled (72,916 ) Expired (29,030 ) Outstanding at March 31, 2023 6,589,270 |
Share-Based Payment Arrangement, Cost by Plan [Table Text Block] | Three Months Ended March 31, 2023 2022 General and administrative $ 65,032 $ 128,246 Sales and marketing 68,646 12,867 Engineering, research, and development 34,475 66,490 $ 168,153 $ 207,603 |
Schedule of Share-Based Payment Award, Stock Options, Valuation Assumptions [Table Text Block] | Three Months Ended March 31, 2023 2022 Risk-free interest rate — % 2.47 % Expected life (years) — 6.00 Expected dividend yield — % — % Expected volatility — % 72.33 % |
Share-Based Payment Arrangement, Restricted Stock Unit, Activity [Table Text Block] | Shares Outstanding at December 31, 2021 1,685,141 Awarded 244,792 Released — Canceled/forfeited/expired — Outstanding at December 31, 2022 1,929,933 Awarded 61,324 Released (545,012 ) Canceled/forfeited/expired — Outstanding at March 31, 2023 1,446,245 Expected to vest at March 31, 2023 1,446,245 Vested at March 31, 2023 1,446,245 Unvested at March 31, 2023 — Unrecognized expense at March 31, 2023 $ — |
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block] | Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term (Years) Outstanding at December 31, 2021 3,246,690 $ 2.26 3.59 Granted 6,089,398 $ — — Exercised (3,188,190 ) $ — — Canceled/forfeited/expired — $ — — Outstanding at December 31, 2022 6,147,898 $ 1.45 2.27 Granted 1,793,745 $ — — Exercised (3,587,487 ) $ — — Canceled/forfeited/expired — $ — — Outstanding at March 31, 2023 4,354,156 $ 1.83 2.37 |
Restricted Stock Units (RSUs) [Member] | |
Notes Tables | |
Share-Based Payment Arrangement, Cost by Plan [Table Text Block] | Three Months Ended March 31, 2023 2022 General and administrative $ 65,003 $ 65,002 Sales and marketing $ — $ — $ 65,003 $ 65,002 |
Note 9 - Fair Value Measureme_2
Note 9 - Fair Value Measurements (Tables) | 3 Months Ended |
Mar. 31, 2023 | |
Notes Tables | |
Fair Value Measurements, Recurring and Nonrecurring [Table Text Block] | Description Level 1 Level 2 Level 3 Gains (Losses) Goodwill (non-recurring) $ — $ — $ — $ — Intangibles, net (non-recurring) $ — $ — $ 143,857 $ — Description Level 1 Level 2 Level 3 Gains (Losses) Goodwill (non-recurring) $ — $ — $ — $ — Intangibles, net (non-recurring) $ — $ — $ 194,772 $ — |
Note 2 - Summary of Significa_2
Note 2 - Summary of Significant Accounting Policies (Details Textual) | 3 Months Ended | 12 Months Ended | |
Mar. 31, 2023 USD ($) | Mar. 31, 2022 USD ($) | Dec. 31, 2022 USD ($) | |
Accounts Receivable, Allowance for Credit Loss, Current | $ 10,820 | $ 34,446 | |
Goodwill, Impairment Loss | $ 963,659 | ||
Comprehensive Income (Loss), Net of Tax, Attributable to Parent | (2,446,673) | $ (1,945,994) | |
Advertising Expense | $ 54,248 | $ 163,734 | |
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | |||
Number of Major Customers | 2 | 2 | |
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Two Customers [Member] | |||
Concentration Risk, Percentage | 51% | 53% | |
Computer Software, Intangible Asset [Member] | |||
Finite-Lived Intangible Asset, Useful Life (Year) | 2 years | ||
Impairment of Intangible Assets (Excluding Goodwill) | $ 0 | $ 0 | |
Minimum [Member] | |||
Finite-Lived Intangible Asset, Useful Life (Year) | 1 year | ||
Maximum [Member] | |||
Finite-Lived Intangible Asset, Useful Life (Year) | 20 years |
Note 3 - Going Concern (Details
Note 3 - Going Concern (Details Textual) - USD ($) | 1 Months Ended | 3 Months Ended | ||
Feb. 28, 2023 | Mar. 31, 2023 | Mar. 31, 2022 | Dec. 31, 2022 | |
Cash, Cash Equivalents, and Federal Funds Sold | $ 2,581,597 | |||
Net Income (Loss) Attributable to Parent | (2,478,175) | $ (1,933,099) | ||
Net Cash Provided by (Used in) Operating Activities | (1,443,464) | $ (1,813,845) | ||
Proceeds from Warrant Exercises | $ 3,600,000 | |||
Retained Earnings (Accumulated Deficit) | $ (120,374,584) | $ (117,896,409) |
Note 4 - Goodwill and Purchas_3
Note 4 - Goodwill and Purchased Intangibles (Details Textual) - USD ($) | 3 Months Ended | ||
Mar. 31, 2023 | Mar. 31, 2022 | Dec. 31, 2022 | |
Goodwill | $ 0 | $ 0 | |
Amortization of Intangible Assets | $ 8,970 | $ 38,888 | |
Minimum [Member] | |||
Finite-Lived Intangible Asset, Useful Life (Year) | 1 year | ||
Maximum [Member] | |||
Finite-Lived Intangible Asset, Useful Life (Year) | 20 years |
Note 4 - Goodwill and Purchas_4
Note 4 - Goodwill and Purchased Intangibles - Intangible Assets (Details) - USD ($) | 3 Months Ended | |
Mar. 31, 2023 | Mar. 31, 2022 | |
Balance at beginning of period | $ 91,438 | |
Additions | 0 | |
Impairments | 0 | |
Amortization | (8,970) | $ (38,888) |
Fx and other | 3 | |
Balance at end of period | 82,468 | |
Patents and Trademarks [Member] | ||
Balance at beginning of period | 52,698 | |
Additions | 0 | |
Impairments | 0 | |
Amortization | (1,223) | |
Fx and other | 3 | |
Balance at end of period | 51,475 | |
Customer Relationships [Member] | ||
Balance at beginning of period | 30,690 | |
Additions | 0 | |
Impairments | 0 | |
Amortization | (6,138) | |
Fx and other | 0 | |
Balance at end of period | 24,552 | |
Trade Names [Member] | ||
Balance at beginning of period | 8,050 | |
Additions | 0 | |
Impairments | 0 | |
Amortization | (1,609) | |
Fx and other | 0 | |
Balance at end of period | $ 6,441 |
Note 4 - Goodwill and Purchas_5
Note 4 - Goodwill and Purchased Intangibles - Future Amortization Intangible Assets (Details) - USD ($) | Mar. 31, 2023 | Dec. 31, 2022 |
Total | $ 82,468 | $ 91,438 |
Intangibles Excluding Capitalized Software [Member] | ||
2023 | 26,913 | |
2024 | 12,639 | |
2025 | 4,891 | |
2026 | 4,891 | |
2027 | 4,891 | |
Thereafter | 28,243 | |
Total | $ 82,468 |
Note 5 - Software Development_3
Note 5 - Software Development Costs (Details Textual) - USD ($) | 3 Months Ended | |
Mar. 31, 2023 | Mar. 31, 2022 | |
Capitalized Computer Software, Amortization | $ 41,945 | |
Computer Software, Intangible Asset [Member] | ||
Finite-Lived Intangible Asset, Useful Life (Year) | 2 years | |
Capitalized Computer Software, Amortization | $ 41,945 | $ 73,289 |
Note 5 - Software Development_4
Note 5 - Software Development Costs - Software Development Costs (Details) - USD ($) | 3 Months Ended | |
Mar. 31, 2023 | Mar. 31, 2022 | |
Balance | $ 103,334 | |
Additions | 0 | |
Amortization | (41,945) | |
Balance | 61,389 | |
Computer Software, Intangible Asset [Member] | ||
Balance | 103,334 | |
Additions | 0 | |
Amortization | (41,945) | $ (73,289) |
Balance | $ 61,389 |
Note 5 - Software Development_5
Note 5 - Software Development Costs - Estimated Future Amortization Expense (Details) - USD ($) | Mar. 31, 2023 | Dec. 31, 2022 |
Total | $ 82,468 | $ 91,438 |
Computer Software, Intangible Asset [Member] | ||
2023 | 56,884 | |
2024 | 4,505 | |
2025 | 0 | |
2026 | 0 | |
2027 | 0 | |
Thereafter | 0 | |
Total | $ 61,389 |
Note 6 - Operating Lease Asse_3
Note 6 - Operating Lease Assets (Details Textual) | Feb. 01, 2021 USD ($) ft² | Mar. 31, 2023 USD ($) | Dec. 31, 2022 USD ($) |
Operating Lease, Right-of-Use Asset | $ 930,658 | $ 981,896 | |
Operating Lease, Liability | 1,127,671 | ||
Lease Ending January 2027 [Member] | |||
Area of Real Estate Property (Square Foot) | ft² | 8,898 | ||
Deposit Assets | $ 110,000 | ||
Fixed Assets Contributed By Lessor | 110,000 | ||
Operating Lease, Right-of-Use Asset | 930,658 | ||
Operating Lease, Liability | $ 1,127,671 | ||
Lease Ending January 2027 [Member] | Minimum [Member] | |||
Monthly Rental Expense | 25,953 | ||
Lease Ending January 2027 [Member] | Maximum [Member] | |||
Monthly Rental Expense | $ 28,733 |
Note 6 - Operating Lease Asse_4
Note 6 - Operating Lease Assets - Additional Details Related To Lease (Details) - USD ($) | Mar. 31, 2023 | Dec. 31, 2022 |
Operating lease assets | $ 0 | |
Operating lease assets | 930,658 | |
Operating lease assets | 930,658 | $ 981,896 |
Operating lease liabilities | 257,614 | 251,665 |
Operating lease liabilities | 870,057 | $ 936,924 |
Total lease liabilities | $ 1,127,671 |
Note 6 - Operating Lease Asse_5
Note 6 - Operating Lease Assets - Schedule of Minimum Lease Payments (Details) | Mar. 31, 2023 USD ($) |
2023 | $ 243,583 |
2024 | 330,894 |
2025 | 337,568 |
2026 | 344,241 |
2027 | 28,733 |
Thereafter | 0 |
Total future lease payments | 1,285,019 |
Less: imputed interest | (157,348) |
Operating Lease, Liability | $ 1,127,671 |
Note 6 - Operating Lease Asse_6
Note 6 - Operating Lease Assets - Weight Average Remaining Term and Discount Rate (Details) | Mar. 31, 2023 |
Weighted Average Remaining Lease Term (years) Operating leases (Year) | 3 years 9 months 29 days |
Weighted Average Discount Rate, Operating leases | 6.75% |
Note 7 - Notes Payable and In_3
Note 7 - Notes Payable and Interest Expense (Details Textual) | 2 Months Ended | 3 Months Ended | ||||||||||||||||||
Aug. 01, 2022 CAD ($) | Aug. 01, 2021 CAD ($) | Jul. 01, 2021 USD ($) shares | Jun. 30, 2021 USD ($) $ / shares | Apr. 22, 2020 USD ($) | Nov. 01, 2019 CAD ($) | Nov. 14, 2018 | Nov. 06, 2017 CAD ($) | Sep. 30, 2022 CAD ($) | Mar. 31, 2023 USD ($) shares | Dec. 31, 2022 shares | Mar. 31, 2022 USD ($) | Mar. 27, 2023 USD ($) | Nov. 13, 2022 USD ($) $ / shares | Nov. 11, 2022 USD ($) | Aug. 24, 2022 $ / shares | Aug. 13, 2022 $ / shares | Jun. 29, 2022 $ / shares | Feb. 09, 2022 $ / shares | Apr. 22, 2020 CAD ($) | |
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) | $ / shares | $ 0.80 | $ 0.80 | $ 0.80 | |||||||||||||||||
Gain (loss) on Settlement of Debt | $ (10,857) | $ 0 | ||||||||||||||||||
Interest Expense, Debt | $ 238,446 | $ 159,827 | ||||||||||||||||||
Conversion of Interest Payable on Related Party Debt into Common Stock [Member] | ||||||||||||||||||||
Debt Conversion, Converted Instrument, Shares Issued (in shares) | shares | 163,757 | |||||||||||||||||||
Conversion of Unsecured Notes into Common Stock [Member] | Certain Investors Officers and Directors [Member] | ||||||||||||||||||||
Debt Conversion, Original Debt, Amount | $ 10,196 | |||||||||||||||||||
Debt Conversion, Converted Instrument, Shares Issued (in shares) | shares | 9,441 | 9,651 | ||||||||||||||||||
Gain (loss) on Settlement of Debt | $ (542) | |||||||||||||||||||
Director [Member] | Conversion of Interest Payable on Related Party Debt into Common Stock [Member] | ||||||||||||||||||||
Debt Conversion, Original Debt, Amount | $ 195,171 | |||||||||||||||||||
Debt Conversion, Converted Instrument, Shares Issued (in shares) | shares | 180,715 | 154,106 | ||||||||||||||||||
Gain (loss) on Settlement of Debt | $ (10,315) | |||||||||||||||||||
Interest Payable | $ 166,432 | $ 151,398 | ||||||||||||||||||
Acoa Note [Member] | Livelenz [Member] | ||||||||||||||||||||
Debt Instrument, Periodic Payment, Total | $ 4,500 | $ 4,000 | $ 3,500 | $ 3,000 | $ 2,215 | |||||||||||||||
Wintrust Loan [Member] | ||||||||||||||||||||
Debt Instrument, Periodic Payment, Total | 9,878 | |||||||||||||||||||
Debt Instrument, Term (Year) | 3 years | |||||||||||||||||||
TD Bank [Member] | ||||||||||||||||||||
Debt Instrument, Periodic Payment, Total | $ 0 | |||||||||||||||||||
Debt Instrument, Face Amount | $ 40,000 | |||||||||||||||||||
Debt Instrument, Interest Rate, Stated Percentage | 0% | |||||||||||||||||||
Percent of Loan Forgiven | 33% | |||||||||||||||||||
Percent of Loan Repaid Requirement for Forgiveness | 67% | |||||||||||||||||||
Credit Agreement [Member] | Director [Member] | ||||||||||||||||||||
Debt Instrument, Interest Rate, Stated Percentage | 15% | 15% | 15% | |||||||||||||||||
Line of Credit Facility, Maximum Borrowing Capacity | $ 6,000,000 | 6,000,000 | $ 6,000,000 | $ 6,000,000 | ||||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) | $ / shares | $ 1.67 | |||||||||||||||||||
Warrant Exercisable Period, After Issuance Of Financing (Month) | 36 months | |||||||||||||||||||
Credit Facility Fee, Numerator | 20% | |||||||||||||||||||
Credit Facility Fee, Denominator Measurement Period (Day) | 30 days | |||||||||||||||||||
Warrant Vesting Period (Year) | 3 years | |||||||||||||||||||
Debt Instrument, Number Of Monthly Installments | 24 | |||||||||||||||||||
Debt Instrument, Monthly Conversion of Interest, Rate Per Share (in dollars per share) | $ / shares | $ 1.08 | |||||||||||||||||||
Proceeds from Long-Term Lines of Credit Including Interest | 5,173,125 | |||||||||||||||||||
Interest Payable | 387,918 | |||||||||||||||||||
Unsecured Notes Issued July, 1, 2021 [Member] | Certain Investors Officers and Directors [Member] | ||||||||||||||||||||
Debt Instrument, Face Amount | $ 271,875 | |||||||||||||||||||
Debt Instrument, Interest Rate, Stated Percentage | 15% | |||||||||||||||||||
Debt Instrument, Monthly Conversion of Interest, Rate Per Share (in dollars per share) | $ / shares | $ 24 | |||||||||||||||||||
Proceeds from Long-Term Lines of Credit Including Interest | 271,875 | |||||||||||||||||||
Interest Payable | $ 54,351 | |||||||||||||||||||
Debt Instrument, Prepayment Penalty | 2% | |||||||||||||||||||
Payments for Commissions | $ 0 | |||||||||||||||||||
Debt Conversion, Converted Instrument, Warrants or Options Issued (in shares) | shares | 33,017 |
Note 7 - Notes Payable and In_4
Note 7 - Notes Payable and Interest Expense - Schedule of Notes Payable (Details) - USD ($) | Mar. 31, 2023 | Dec. 31, 2022 | Apr. 22, 2020 |
Debt and Lease Obligation, Total | $ 5,277,947 | $ 5,256,170 | |
Less current portion | (1,351,619) | (2,743,788) | |
Long-term debt, net of current portion | 3,926,328 | 2,512,382 | |
Acoa Note [Member] | |||
Debt and Lease Obligation, Total | 24,354 | 34,231 | |
TD Bank [Member] | |||
Debt and Lease Obligation, Total | 29,565 | 29,478 | |
Interest Rate | 0% | ||
Related Party Note [Member] | |||
Debt and Lease Obligation, Total | $ 5,224,028 | $ 5,192,461 | |
Interest Rate | 15% |
Note 8 - Stockholders' Equity_2
Note 8 - Stockholders' Equity (Details Textual) | 1 Months Ended | 3 Months Ended | 6 Months Ended | 12 Months Ended | ||||||||||||||||||
Mar. 27, 2203 USD ($) | Mar. 31, 2023 USD ($) $ / shares shares | Mar. 27, 2023 USD ($) shares | Mar. 02, 2023 USD ($) $ / shares shares | Jan. 31, 2023 shares | Dec. 31, 2022 USD ($) $ / shares shares | Nov. 13, 2022 USD ($) shares | Sep. 30, 2022 USD ($) shares | Sep. 22, 2022 USD ($) $ / shares shares | Aug. 24, 2022 USD ($) $ / shares shares | Jun. 29, 2022 USD ($) $ / shares shares | May 29, 2022 USD ($) | May 16, 2022 USD ($) $ / shares shares | Mar. 29, 2022 USD ($) $ / shares shares | Feb. 09, 2022 USD ($) $ / shares shares | Feb. 07, 2022 USD ($) $ / shares shares | Mar. 31, 2023 USD ($) $ / shares shares | Mar. 31, 2023 USD ($) $ / shares shares | Dec. 31, 2022 USD ($) shares | Mar. 31, 2022 USD ($) | Jun. 30, 2021 USD ($) | Dec. 31, 2022 USD ($) shares | |
Number of Warrant Holders That Exercised Warrants | 17 | |||||||||||||||||||||
Stock Issued During Period, Shares, Warrant Exercise (in shares) | shares | 3,188,190 | |||||||||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) | $ / shares | $ 0.80 | $ 0.80 | $ 0.80 | |||||||||||||||||||
Stock Issued During Period Value, Warrant Exercise | $ 1,200,000 | $ 850,000 | $ 2,550,553 | $ 3,587,487 | $ 2,550,553 | |||||||||||||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares) | shares | 177,571 | 1,500,000 | 1,062,500 | |||||||||||||||||||
Equity Amount Payable | $ 317,086 | $ 324,799 | $ 317,086 | $ 317,086 | $ 324,799 | $ 324,799 | ||||||||||||||||
Number of Employees, Awards Granted | 1 | 1 | ||||||||||||||||||||
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares) | shares | 1,000,000 | 45,000 | 150,000 | 0 | ||||||||||||||||||
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares | $ 0.98 | $ 0.97 | $ 0.8289 | |||||||||||||||||||
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Month) | 36 months | 36 months | 36 months | |||||||||||||||||||
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate | 72.33% | |||||||||||||||||||||
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Grant Date Intrinsic Value (in dollars per share) | $ / shares | $ 0.697499 | $ 0.642608 | $ 0.54 | |||||||||||||||||||
Share-Based Compensation Arrangement by Share-Based Payment Award, Call Option Value | $ 697,499 | $ 28,917 | $ 81,035 | |||||||||||||||||||
Warrants and Rights Outstanding | $ 73,469 | |||||||||||||||||||||
Vesting on the First Anniversary [Member] | ||||||||||||||||||||||
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Rights, Percentage | 25% | 25% | 25% | |||||||||||||||||||
Former Director [Member] | ||||||||||||||||||||||
Stock Issued During Period, Shares, Issued for Services (in shares) | shares | 545,012 | |||||||||||||||||||||
Board Of Directors [Member] | ||||||||||||||||||||||
Share-Based Payment Arrangement, Expense | $ 65,003 | $ 65,002 | ||||||||||||||||||||
Conversion of Interest Payable on Related Party Debt into Common Stock [Member] | ||||||||||||||||||||||
Debt Conversion, Converted Instrument, Shares Issued (in shares) | shares | 163,757 | |||||||||||||||||||||
Conversion of Interest Payable to Common Stock [Member] | ||||||||||||||||||||||
Gain (loss) on Settlement of Interest Payable | $ (10,315) | (44,325) | ||||||||||||||||||||
Debt Conversion, Original Debt, Amount | $ 195,171 | $ 166,432 | ||||||||||||||||||||
Debt Conversion, Converted Instrument, Shares Issued (in shares) | shares | 180,715 | 154,106 | ||||||||||||||||||||
Conversion of Interest Payable to Common Stock 2 [Member] | ||||||||||||||||||||||
Gain (loss) on Settlement of Interest Payable | $ (542) | $ (2,757) | ||||||||||||||||||||
Debt Conversion, Original Debt, Amount | $ 10,196 | $ 10,423 | ||||||||||||||||||||
Debt Conversion, Converted Instrument, Shares Issued (in shares) | shares | 9,441 | 9,651 | ||||||||||||||||||||
Director [Member] | Conversion of Interest Payable on Related Party Debt into Common Stock [Member] | ||||||||||||||||||||||
Stock Issued During Period, Shares, Conversion of Convertible Securities (in shares) | shares | 154,106 | 140,185 | ||||||||||||||||||||
Interest Payable | $ 166,432 | $ 151,398 | ||||||||||||||||||||
Gain (loss) on Settlement of Interest Payable | $ (44,325) | $ (2,259) | ||||||||||||||||||||
Debt Conversion, Original Debt, Amount | $ 195,171 | |||||||||||||||||||||
Debt Conversion, Converted Instrument, Shares Issued (in shares) | shares | 180,715 | 154,106 | ||||||||||||||||||||
Talkot Fund LP [Member] | Conversion of Interest Payable on Related Party Debt into Common Stock [Member] | ||||||||||||||||||||||
Stock Issued During Period, Shares, Conversion of Convertible Securities (in shares) | shares | 9,651 | 9,585 | ||||||||||||||||||||
Interest Payable | $ 10,423 | |||||||||||||||||||||
Gain (loss) on Settlement of Interest Payable | $ (2,757) | $ (162) | ||||||||||||||||||||
Debt Conversion, Original Debt, Amount | $ 10,352 | |||||||||||||||||||||
Warrants [Member] | ||||||||||||||||||||||
Share-Based Payment Arrangement, Expense | $ 382,048 | |||||||||||||||||||||
Restricted Stock [Member] | Former Director [Member] | ||||||||||||||||||||||
Share-Based Payment Arrangement, Expense | $ 0 | |||||||||||||||||||||
Share-Based Payment Arrangement, Option [Member] | ||||||||||||||||||||||
Share-Based Payment Arrangement, Expense | $ 168,153 | 207,603 | ||||||||||||||||||||
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares) | shares | 0 | 1,375,000 | ||||||||||||||||||||
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate | 76.15% | 73.45% | 72.33% | |||||||||||||||||||
Restricted Stock Units (RSUs) [Member] | ||||||||||||||||||||||
Share-Based Payment Arrangement, Expense | $ 65,003 | $ 65,002 | ||||||||||||||||||||
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount | $ 0 | $ 0 | $ 0 | |||||||||||||||||||
Restricted Stock Units (RSUs) [Member] | Board Of Directors [Member] | ||||||||||||||||||||||
Number of Employees, Awards Granted | 4 | 4 | 4 | 4 | 4 | |||||||||||||||||
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares) | shares | 61,342 | 47,104 | 65,100 | 54,168 | 78,420 | |||||||||||||||||
Share-Based Compensation Arrangement By Share Based Payment Award, Equity Instruments Other Than Options, Grants In Period, Value | $ 65,002 | $ 65,004 | $ 65,002 | $ 65,002 | $ 65,002 | |||||||||||||||||
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period, Intrinsic Value, Amount Per Share (in dollars per share) | $ / shares | $ 1.05 | $ 1.38 | $ 1.20 | $ 0.829 | ||||||||||||||||||
Inducement Warrant [Member] | ||||||||||||||||||||||
Stock Issued During Period, Shares, Warrant Exercise (in shares) | shares | 1,062,500 | |||||||||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) | $ / shares | $ 2 | $ 1.50 | $ 1.50 | $ 1.50 | $ 2 | $ 2 | ||||||||||||||||
Stock Issued During Period Value, Warrant Exercise | $ 2,550,552 | |||||||||||||||||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares) | shares | 1,793,745 | 1,500,000 | 1,062,500 | 3,188,190 | 1,793,745 | 1,793,745 | ||||||||||||||||
Warrants and Rights Outstanding, Term (Year) | 3 years | 3 years | 3 years | 3 years | 3 years | 3 years | ||||||||||||||||
Inducement Warrant [Member] | Measurement Input, Price Volatility [Member] | ||||||||||||||||||||||
Warrants and Rights Outstanding, Measurement Input | 0.63 | 0.63 | 0.63 | |||||||||||||||||||
Inducement Warrant [Member] | Option Fair Value [Member] | ||||||||||||||||||||||
Warrants and Rights Outstanding, Measurement Input | 0.3216 | 0.3216 | 0.3216 | |||||||||||||||||||
Inducement Warrant [Member] | Director [Member] | ||||||||||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) | $ / shares | $ 2 | |||||||||||||||||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares) | shares | 374,994 | |||||||||||||||||||||
Warrants and Rights Outstanding, Term (Year) | 3 years | |||||||||||||||||||||
Inducement Warrant [Member] | Talkot Fund LP [Member] | ||||||||||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) | $ / shares | $ 2 | |||||||||||||||||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares) | shares | 375,000 | |||||||||||||||||||||
Warrants and Rights Outstanding, Term (Year) | 3 years | |||||||||||||||||||||
Inducement Warrant [Member] | Talkot Fund LP [Member] | Measurement Input, Price Volatility [Member] | ||||||||||||||||||||||
Warrants and Rights Outstanding, Measurement Input | 0.63 | 0.63 | ||||||||||||||||||||
Inducement Warrant [Member] | Talkot Fund LP [Member] | Option Fair Value [Member] | ||||||||||||||||||||||
Warrants and Rights Outstanding, Measurement Input | 0.3216 | 0.3216 | ||||||||||||||||||||
Inducement Warrant [Member] | Warrant [Member] | ||||||||||||||||||||||
Share-Based Payment Arrangement, Expense | $ 577,000 | |||||||||||||||||||||
Inducement Warrant [Member] | Warrant [Member] | Talkot Fund LP [Member] | ||||||||||||||||||||||
Share-Based Payment Arrangement, Expense | $ 120,598 | $ 120,600 | ||||||||||||||||||||
Common Stock Purchase Warrants [Member] | ||||||||||||||||||||||
Number of Warrant Holders That Exercised Warrants | 15 | |||||||||||||||||||||
Stock Issued During Period, Shares, Warrant Exercise (in shares) | shares | 3,587,487 | 3,587,487 | ||||||||||||||||||||
Stock Issued During Period Value, Warrant Exercise | $ 3,557,487 | $ 3,557,487 | ||||||||||||||||||||
Class of Warrant or Right, Exercised During Period, Exercise Price (in dollars per share) | $ / shares | $ 1 | $ 1 | ||||||||||||||||||||
Common Stock Purchase Warrants [Member] | Director [Member] | ||||||||||||||||||||||
Class of Warrant or Right, Exercised During Period, Exercise Price (in dollars per share) | $ / shares | $ 1 | |||||||||||||||||||||
Common Stock Purchase Warrants [Member] | Talkot Fund LP [Member] | ||||||||||||||||||||||
Class of Warrant or Right, Exercised During Period, Exercise Price (in dollars per share) | $ / shares | $ 1 | |||||||||||||||||||||
Warrant Issuance [Member] | ||||||||||||||||||||||
Stock Issued During Period, Shares, Warrant Exercise (in shares) | shares | 1,062,500 | |||||||||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) | $ / shares | $ 0.80 | |||||||||||||||||||||
Stock Issued During Period Value, Warrant Exercise | $ 1,200,000 | $ 850,000 | ||||||||||||||||||||
Share-Based Payment Arrangement, Expense | $ 382,048 | |||||||||||||||||||||
Warrant Issuance One [Member] | ||||||||||||||||||||||
Stock Issued During Period, Shares, Warrant Exercise (in shares) | shares | 1,500,000 | |||||||||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) | $ / shares | $ 1.50 | |||||||||||||||||||||
Warrant Issuance Two [Member] | ||||||||||||||||||||||
Stock Issued During Period, Shares, Warrant Exercise (in shares) | shares | 1,500,000 | |||||||||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) | $ / shares | $ 0.80 |
Note 8 - Stockholders' Equity -
Note 8 - Stockholders' Equity - Stock Options Activity (Details) - shares | 3 Months Ended | 12 Months Ended | |||
Sep. 22, 2022 | May 16, 2022 | Mar. 29, 2022 | Mar. 31, 2023 | Dec. 31, 2022 | |
Granted, shares (in shares) | 1,000,000 | 45,000 | 150,000 | 0 | |
Share-Based Payment Arrangement, Option [Member] | |||||
Balance (in shares) | 6,691,216 | 6,246,466 | |||
Granted, shares (in shares) | 0 | 1,375,000 | |||
Exercised, shares (in shares) | 0 | 0 | |||
Forfeited/canceled (in shares) | (72,916) | (330,623) | |||
Expired, shares (in shares) | (29,030) | (599,627) | |||
Balance, shares (in shares) | 6,589,270 | 6,691,216 |
Note 8 - Stockholders' Equity_3
Note 8 - Stockholders' Equity - Schedule of Compensation Costs by Plan (Details) - Share-Based Payment Arrangement, Option [Member] - USD ($) | 3 Months Ended | |
Mar. 31, 2023 | Mar. 31, 2022 | |
Stock-based compensation expense | $ 168,153 | $ 207,603 |
General and Administrative Expense [Member] | ||
Stock-based compensation expense | 65,032 | 128,246 |
Selling and Marketing Expense [Member] | ||
Stock-based compensation expense | 68,646 | 12,867 |
Research and Development Expense [Member] | ||
Stock-based compensation expense | $ 34,475 | $ 66,490 |
Note 8 - Stockholders' Equity_4
Note 8 - Stockholders' Equity - Valuation Assumptions (Details) | 3 Months Ended | |
Mar. 31, 2023 | Mar. 31, 2022 | |
Risk-free interest rate | 2.47% | |
Expected life (years) (Year) | 6 years | |
Expected dividend yield | 0% | 0% |
Expected volatility | 72.33% | |
Minimum [Member] | ||
Risk-free interest rate | 0% | |
Expected volatility | 0% |
Note 8 - Stockholders' Equity_5
Note 8 - Stockholders' Equity - Restricted Stock Unit Activity Under Stock-based Plans (Details) - Restricted Stock Units (RSUs) [Member] - shares | 3 Months Ended | 12 Months Ended |
Mar. 31, 2023 | Dec. 31, 2022 | |
Outstanding (in shares) | 1,929,933 | 1,685,141 |
Awarded (in shares) | 61,324 | 244,792 |
Released (in shares) | (545,012) | 0 |
Canceled/forfeited/expired (in shares) | 0 | 0 |
Outstanding (in shares) | 1,446,245 | 1,929,933 |
Expected to vest at March 31, 2023 (in shares) | 1,446,245 | |
Vested at March 31, 2023 (in shares) | 1,446,245 |
Note 8 - Stockholders' Equity_6
Note 8 - Stockholders' Equity - Stock-based Compensation for Restricted Stock Units (Details) - Restricted Stock Units (RSUs) [Member] - USD ($) | 3 Months Ended | |
Mar. 31, 2023 | Mar. 31, 2022 | |
Stock-based compensation expense | $ 65,003 | $ 65,002 |
General and Administrative Expense [Member] | ||
Stock-based compensation expense | 65,003 | 65,002 |
Selling and Marketing Expense [Member] | ||
Stock-based compensation expense | $ 0 | $ 0 |
Note 8 - Stockholders' Equity_7
Note 8 - Stockholders' Equity - Summary of Investor Warrant Activity (Details) - Investor Warrant [Member] - $ / shares | 3 Months Ended | 12 Months Ended | |
Mar. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021 | |
Outstanding (in shares) | 6,147,898 | 3,246,690 | |
Outstanding (in dollars per share) | $ 1.83 | $ 1.45 | $ 2.26 |
Outstanding at December 31, 2021 (in dollars per share) | $ 2.37 | $ 2.27 | $ 3.59 |
Granted (in shares) | 1,793,745 | 6,089,398 | |
Exercised (in shares) | (3,587,487) | (3,188,190) | |
Canceled/forfeited/expired (in shares) | 0 | 0 | |
Outstanding (in shares) | 4,354,156 | 6,147,898 | 3,246,690 |
Note 9 - Fair Value Measureme_3
Note 9 - Fair Value Measurements- Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis (Details) - Fair Value, Nonrecurring [Member] - USD ($) | Mar. 31, 2023 | Dec. 31, 2022 |
Fair Value, Inputs, Level 1 [Member] | ||
Goodwill (non-recurring) | $ 0 | $ 0 |
Intangibles, net (non-recurring) | 0 | 0 |
Fair Value, Inputs, Level 2 [Member] | ||
Goodwill (non-recurring) | 0 | 0 |
Intangibles, net (non-recurring) | 0 | 0 |
Fair Value, Inputs, Level 3 [Member] | ||
Goodwill (non-recurring) | 0 | 0 |
Intangibles, net (non-recurring) | $ 143,857 | $ 194,772 |
Note 10 - Commitments and Con_2
Note 10 - Commitments and Contingencies (Details Textual) | 3 Months Ended | |||
Feb. 01, 2021 USD ($) ft² | Mar. 31, 2023 USD ($) | Mar. 31, 2022 USD ($) | Dec. 31, 2022 USD ($) | |
Loss Contingency, Claims Settled, Number | 3 | |||
Gain (Loss) Related to Litigation Settlement | $ (10,000) | $ 0 | ||
Operating Lease, Right-of-Use Asset | 930,658 | $ 981,896 | ||
Operating Lease, Liability | 1,127,671 | |||
Lease Ending January 2027 [Member] | ||||
Area of Real Estate Property (Square Foot) | ft² | 8,898 | |||
Lessee, Operating Lease, Abatement Percentage | 50% | |||
Operating Lease, Right-of-Use Asset | 930,658 | |||
Operating Lease, Liability | $ 1,127,671 | |||
Lease Ending January 2027 [Member] | Minimum [Member] | ||||
Monthly Rental Expense | $ 25,953 | |||
Lease Ending January 2027 [Member] | Maximum [Member] | ||||
Monthly Rental Expense | $ 28,733 |
Note 11 - Related Party Trans_2
Note 11 - Related Party Transactions (Details Textual) | 1 Months Ended | 3 Months Ended | |||||||||||||||
Mar. 02, 2023 USD ($) $ / shares shares | Nov. 13, 2022 USD ($) $ / shares | Feb. 07, 2022 USD ($) $ / shares shares | Jul. 01, 2021 USD ($) shares | Jun. 30, 2021 USD ($) $ / shares | Mar. 31, 2023 USD ($) $ / shares shares | Feb. 28, 2023 USD ($) | Mar. 31, 2023 USD ($) $ / shares shares | Dec. 31, 2022 shares | Mar. 31, 2022 USD ($) | Mar. 27, 2203 USD ($) | Mar. 27, 2023 USD ($) | Nov. 11, 2022 USD ($) $ / shares | Sep. 30, 2022 shares | Aug. 24, 2022 $ / shares shares | Jun. 29, 2022 $ / shares shares | Feb. 09, 2022 $ / shares shares | |
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) | $ / shares | $ 0.80 | $ 0.80 | $ 0.80 | ||||||||||||||
Gain (loss) on Settlement of Debt | $ (10,857) | $ 0 | |||||||||||||||
Proceeds from Warrant Exercises | $ 3,600,000 | ||||||||||||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares) | shares | 177,571 | 1,500,000 | 1,062,500 | ||||||||||||||
Common Stock Purchase Warrants [Member] | |||||||||||||||||
Class of Warrant or Right, Exercised During Period, Exercise Price (in dollars per share) | $ / shares | $ 1 | $ 1 | |||||||||||||||
Inducement Warrant [Member] | |||||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) | $ / shares | $ 2 | $ 2 | $ 1.50 | $ 1.50 | $ 1.50 | ||||||||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares) | shares | 1,793,745 | 1,793,745 | 1,500,000 | 1,062,500 | 3,188,190 | ||||||||||||
Warrants and Rights Outstanding, Term (Year) | 3 years | 3 years | 3 years | 3 years | 3 years | ||||||||||||
Inducement Warrant [Member] | Measurement Input, Price Volatility [Member] | |||||||||||||||||
Warrants and Rights Outstanding, Measurement Input | 0.63 | 0.63 | |||||||||||||||
Inducement Warrant [Member] | Option Fair Value [Member] | |||||||||||||||||
Warrants and Rights Outstanding, Measurement Input | 0.3216 | 0.3216 | |||||||||||||||
Inducement Warrant [Member] | Warrant [Member] | |||||||||||||||||
Share-Based Payment Arrangement, Expense | $ 577,000 | ||||||||||||||||
Conversion of Interest Payable on Related Party Debt into Common Stock [Member] | |||||||||||||||||
Debt Conversion, Converted Instrument, Shares Issued (in shares) | shares | 163,757 | ||||||||||||||||
Director [Member] | Common Stock Purchase Warrants [Member] | |||||||||||||||||
Class of Warrant or Right, Exercised During Period (in shares) | shares | 749,987 | ||||||||||||||||
Class of Warrant or Right, Exercised During Period, Exercise Price (in dollars per share) | $ / shares | $ 1 | ||||||||||||||||
Proceeds from Warrant Exercises | $ 749,237 | ||||||||||||||||
Director [Member] | Inducement Warrant [Member] | |||||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) | $ / shares | $ 2 | ||||||||||||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares) | shares | 374,994 | ||||||||||||||||
Warrants and Rights Outstanding, Term (Year) | 3 years | ||||||||||||||||
Director [Member] | Conversion of Interest Payable on Related Party Debt into Common Stock [Member] | |||||||||||||||||
Debt Conversion, Original Debt, Amount | $ 195,171 | ||||||||||||||||
Debt Conversion, Converted Instrument, Shares Issued (in shares) | shares | 180,715 | 154,106 | |||||||||||||||
Gain (loss) on Settlement of Debt | $ (10,315) | ||||||||||||||||
Interest Payable | $ 151,398 | $ 166,432 | |||||||||||||||
Director [Member] | Credit Agreement [Member] | |||||||||||||||||
Line of Credit Facility, Maximum Borrowing Capacity | $ 6,000,000 | $ 6,000,000 | $ 6,000,000 | 6,000,000 | $ 6,000,000 | ||||||||||||
Debt Instrument, Interest Rate, Stated Percentage | 15% | 15% | 15% | ||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) | $ / shares | $ 1.67 | ||||||||||||||||
Warrant Exercisable Period, After Issuance Of Financing (Month) | 36 months | ||||||||||||||||
Credit Facility Fee, Numerator | 20% | ||||||||||||||||
Credit Facility Fee, Denominator Measurement Period (Day) | 30 days | ||||||||||||||||
Warrant Vesting Period (Year) | 3 years | ||||||||||||||||
Debt Instrument, Number Of Monthly Installments | 24 | ||||||||||||||||
Debt Instrument, Convertible, Conversion Price (in dollars per share) | $ / shares | $ 1.08 | ||||||||||||||||
Proceeds from Long-Term Lines of Credit Including Interest | 5,173,125 | ||||||||||||||||
Interest Payable | 387,918 | 387,918 | |||||||||||||||
Debt Instrument, Monthly Conversion of Interest, Rate Per Share (in dollars per share) | $ / shares | $ 1.08 | ||||||||||||||||
Certain Investors Officers and Directors [Member] | Conversion of Unsecured Notes into Common Stock [Member] | |||||||||||||||||
Debt Conversion, Original Debt, Amount | $ 10,196 | ||||||||||||||||
Debt Conversion, Converted Instrument, Shares Issued (in shares) | shares | 9,441 | 9,651 | |||||||||||||||
Gain (loss) on Settlement of Debt | $ (542) | ||||||||||||||||
Certain Investors Officers and Directors [Member] | Unsecured Notes Issued July, 1, 2021 [Member] | |||||||||||||||||
Debt Instrument, Interest Rate, Stated Percentage | 15% | ||||||||||||||||
Interest Payable | 54,351 | 54,351 | |||||||||||||||
Debt Instrument, Face Amount | $ 271,875 | ||||||||||||||||
Debt Instrument, Prepayment Penalty | 2% | ||||||||||||||||
Payments for Commissions | $ 0 | ||||||||||||||||
Debt Conversion, Converted Instrument, Warrants or Options Issued (in shares) | shares | 33,017 | ||||||||||||||||
Debt Instrument, Monthly Conversion of Interest, Rate Per Share (in dollars per share) | $ / shares | $ 24 | ||||||||||||||||
Long-Term Debt, Gross | $ 271,875 | $ 271,875 | |||||||||||||||
Talkot Fund LP [Member] | Common Stock Purchase Warrants [Member] | |||||||||||||||||
Class of Warrant or Right, Exercised During Period (in shares) | shares | 750,000 | ||||||||||||||||
Class of Warrant or Right, Exercised During Period, Exercise Price (in dollars per share) | $ / shares | $ 1 | ||||||||||||||||
Proceeds from Warrant Exercises | $ 749,250 | ||||||||||||||||
Talkot Fund LP [Member] | Inducement Warrant [Member] | |||||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) | $ / shares | $ 2 | ||||||||||||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares) | shares | 375,000 | ||||||||||||||||
Warrants and Rights Outstanding, Term (Year) | 3 years | ||||||||||||||||
Talkot Fund LP [Member] | Inducement Warrant [Member] | Measurement Input, Price Volatility [Member] | |||||||||||||||||
Warrants and Rights Outstanding, Measurement Input | 0.63 | 0.63 | |||||||||||||||
Talkot Fund LP [Member] | Inducement Warrant [Member] | Option Fair Value [Member] | |||||||||||||||||
Warrants and Rights Outstanding, Measurement Input | 0.3216 | 0.3216 | |||||||||||||||
Talkot Fund LP [Member] | Inducement Warrant [Member] | Warrant [Member] | |||||||||||||||||
Share-Based Payment Arrangement, Expense | $ 120,598 | $ 120,600 | |||||||||||||||
Talkot Fund LP [Member] | Conversion of Interest Payable on Related Party Debt into Common Stock [Member] | |||||||||||||||||
Debt Conversion, Original Debt, Amount | $ 10,352 | ||||||||||||||||
Interest Payable | $ 10,423 |
Note 12 - Subsequent Events (De
Note 12 - Subsequent Events (Details Textual) - Conversion of Interest Payable on Related Party Debt into Common Stock [Member] - shares | May 08, 2023 | Mar. 27, 2023 | Nov. 13, 2022 |
Director [Member] | |||
Stock Issued During Period, Shares, Conversion of Convertible Securities (in shares) | 154,106 | 140,185 | |
Talkot Fund LP [Member] | |||
Stock Issued During Period, Shares, Conversion of Convertible Securities (in shares) | 9,651 | 9,585 | |
Subsequent Event [Member] | Director [Member] | |||
Stock Issued During Period, Shares, Conversion of Convertible Securities (in shares) | 180,715 | ||
Subsequent Event [Member] | Talkot Fund LP [Member] | |||
Stock Issued During Period, Shares, Conversion of Convertible Securities (in shares) | 9,441 |