Note 2 - Discontinued Operations (Tables)

9 Months Ended

Sep. 30, 2024

Notes Tables

Disposal Groups, Including Discontinued Operations [Table Text Block]

	September 30, 2024		December 31, 2023
Assets:
Accounts receivable		58,759		56,056
Inventories		-		13,571
Prepaid expense and other assets		18,967		9,622
Total current assets of discontinued operations		77,726		79,249
Property and equipment, net		-		742,696
Intangibles, net		-		11,118
Lease right-of-use assets		-		130,264
Other long-term assets		-		18,587
Total assets of discontinued operations	$	77,726	$	981,914
Liabilities:
Accounts payable	$	12,556	$	7,964
Accrued expenses and other liabilities		116,118		94,345
Lease liability		78,970		72,530
Total current liabilities of discontinued operations		207,644		174,839
Lease liability – net of current portion		-		58,002
Total liabilities	$	207,644	$	232,841

	Three Months Ended September 30,						Nine Months Ended September 30,
	2024			2023			2024			2023
Revenue	$	968		$	38,430		$	32,790		$	136,959
Cost of sales		1,503			9,072			3,295			19,379
Gross profit (loss) from discontinued operations		(535	)		29,358			29,495			117,580
Operating expenses:
General and administrative expense		291,944			238,953			804,098			800,760
Operations expense		55,671			203,883			495,741			614,165
Sales and marketing expense		-			1,605			1,980			22,972
Loss on impairment of property and equipment		-			-			-			162,905
Total operating expenses		347,615			444,441			1,301,819			1,600,802
Total operating (loss) from discontinued operations		(348,150	)		(415,083	)		(1,272,324	)		(1,483,222	)
Loss on disposal of discontinued operations		(463,127	)		-			(463,127	)		-
Net (loss) from discontinued operations	$	(811,277	)	$	(415,083	)	$	(1,735,451	)	$	(1,483,222	)