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Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
3 Months Ended 12 Months Ended
Mar. 31, 2023
Mar. 31, 2022
Dec. 31, 2022
Cash flows used in operating activities:      
Net loss $ (4,070,457) $ (2,538,500)  
Adjustments to reconcile net loss to net cash used in operating activities:      
Depreciation and amortization 229,423 130,727  
Amortization of right-of-use assets 39,409 45,805  
Amortization of debt issuance costs 15,188 17,605  
Amortization of sales contract costs 9,605  
Stock based compensation 123,500 562,875  
Provision for accounts receivable allowances 71,379 9,714  
Provision for inventory reserves 40,266  
Changes in operating assets and liabilities:      
Accounts receivable (507,733) (331,313)  
Inventories 2,648,710 2,505,790  
Prepaid expenses and other current assets (81,248) (53,489)  
Other assets 8,410 17,778  
Accounts payable 2,498,991 (4,179,887)  
Accrued expenses 288,307 (600,100)  
Deferred revenue 121,401 97,276  
Operating lease liabilities (39,409) (46,208)  
Net cash provided by (used in) operating activities 1,345,871 (4,312,056)  
Cash flows from investing activities:      
Purchases of equipment (6,330) (115,103)  
Certification costs capitalized (122,120) (156,300)  
Net cash used in investing activities (128,450) (271,403)  
Cash flows from financing activities:      
Net proceeds from the bank credit line 945,441 1,989,222  
Repayment of government loan (26,506)  
Proceeds from stock option exercises 99,169  
Net cash provided by financing activities 945,441 2,061,885  
Net increase (decrease) in cash and cash equivalents 271,980 (2,521,574)  
Cash, cash equivalents, and restricted cash - Beginning 1,030,110 13,070,445 $ 13,070,445
Cash, cash equivalents, and restricted cash - Ending 1,302,090 10,548,871 1,030,110
Cash paid during the period for:      
Interest 103,950 78,331  
Income taxes 6,000  
Cash is reported on the condensed consolidated statements of cash flows as follows:      
Cash and cash equivalents 802,090 10,048,871 530,110
Restricted cash 500,000 500,000 $ 500,000
Total cash, cash equivalents and restricted cash $ 1,302,090 $ 10,548,871