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Note 16 - Income Taxes (Tables)
12 Months Ended
Dec. 31, 2024
Notes Tables  
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]
  

December 31, 2024

  

December 31, 2023

 

Deferred tax assets

        

Net operating losses

 $4,941,593  $5,786,541 

Research and development tax credit

  26,818   30,429 

Nonqualified stock options

  111,915   76,059 

Equipment

  882   1,402 

Goodwill

  585,490   590,235 

Section 174 Capitalization

  157,863   70,437 

Intangible assets

  982,462   1,043,615 

Accrued expenses and other

  26,790   103,947 

Gross deferred tax assets

 $6,833,813  $7,702,665 

Valuation Allowance

  (6,833,813)  (7,709,820)

Net deferred tax assets

 $-  $(7,155)
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]
  

December 31, 2024

  

December 31, 2023

 

US current tax (benefit) expense

 $(232) $15,708 

Foreign current tax expense

  -   - 

Provision for income tax expenses (benefit)

  -   - 
  $(232) $15,708 
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]
  

December 31, 2024

  

December 31, 2023

 

Income tax benefit at federal statutory rate

  21.0%  21.0%

State and local income taxes net of federal tax benefit

  2.1%  0.5%

Meals and entertainment, non-deductible expenses and tax-exempt income

  -0.1%  -0.1%

Officer's life insurance

  -0.1%    

Club Dues

  -0.1%  0.0%

Incentive stock option expense

  -0.7%  -0.1%

Equity reversal

  0.9%  0.0%

Nondeductible goodwill impairment

  0.0%  -8.2%

Nondeductible debt expenses

  -1.5%  -8.8%

Financial statement true up

  0.1%  0.0%

Miscellaneous other adjustments

  -0.8%  0.0%

Change in valuation allowance

  -21.0%  -4.3%

Provision for income tax expenses (benefit)

  -0.1%  0.0%