navb20210331

$ 22,000

$ 15,000

101,251

141,051

Total revenue

123,737

156,272

Selling, general and administrative

609

Gross profit

123,737

155,663

Operating expenses:

Research and development

1,222,754

999,269

2,230,745

1,827,754

Total operating expenses

3,453,499

2,827,023

Gain on extinguishment of debt

^[1]

(3,329,762)

(2,671,360)

Other income (expense):

Interest expense, net

(2,875)

(2,372)

366,000

Other, net

(255)

124

Total other income (expense), net

^[2]

362,870

(2,248)

Less (loss) income attributable to noncontrolling interest

(2,966,892)

(2,673,608)

(2)

Net loss attributable to common stockholders

$ (2,966,890)

$ (2,673,610)

Loss attributable to common stockholders per common share (basic and diluted) (in dollars per share)

$ (0.11)

$ (0.13)

Weighted average shares outstanding (in shares)

28,066,296

20,203,636

Royalty [Member]

Revenue:

$ 15,221

License [Member]

Revenue:

$ 22,486

[1]	Income (loss) from operations does not reflect the allocation of certain selling, general and administrative expenses, excluding depreciation and amortization, to our individual reportable segments, other than those expenses directly incurred by Navidea Europe, Navidea UK and MT.
[2]	Amounts consist primarily of interest income and interest expense, which are not currently allocated to our individual reportable segments.

XML 14 R5.htm IDEA: XBRL DOCUMENT

Condensed Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($)	Preferred Stock [Member] Series D Preferred Stock [Member]	Preferred Stock [Member] Series E Preferred Stock [Member]	Preferred Stock [Member]	Preferred Stock Subscription [Member] Series D Preferred Stock [Member]	Preferred Stock Subscription [Member]	Preferred Stock Subscriptions Receivable [Member] Series D Preferred Stock [Member]	Preferred Stock Subscriptions Receivable [Member]	Common Stock [Member] Series D Preferred Stock [Member]	Common Stock [Member] Private Placement [Member]	Common Stock [Member]	Common Stock Subscription [Member] Private Placement [Member]	Common Stock Subscription [Member] Registered Direct Offering [Member]	Common Stock Subscription [Member]	Common Stock Subscriptions Receivable [Member] Private Placement [Member]	Common Stock Subscriptions Receivable [Member]	Additional Paid-in Capital [Member] Series D Preferred Stock [Member]	Additional Paid-in Capital [Member] Series E Preferred Stock [Member]	Additional Paid-in Capital [Member] Private Placement [Member]	Additional Paid-in Capital [Member] Registered Direct Offering [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member]	Series D Preferred Stock [Member]	Series E Preferred Stock [Member]	Private Placement [Member]	Registered Direct Offering [Member]	Total
Balance (in shares) at Dec. 31, 2019										19,234,960			902,162
Balance at Dec. 31, 2019										$ 210,232			$ 902							$ 345,847,676	$ (347,671,102)	$ 731,303					$ (880,989)
Issued stock (in shares)									902,162	1,000,001	(902,162)
Issued stock									$ 902	$ 1,000	$ (902)									699,000							700,000
Series D Preferred Stock subscribed (in shares)											2,373,529	647,058
Series D Preferred Stock subscribed											$ 2,374	$ 647		$ (912,500)				$ 2,015,126	$ 549,353						$ 1,105,000	$ 550,000
Stock compensation expense																				39,246							39,246
Net loss																					(2,673,610)	2					(2,673,608)
Total comprehensive income (loss)																											(2,673,608)
Issued stock in payment of services (in shares)										3,810
Issued stock in payment of services										$ 4										4,797							4,801
Issued stock in payment of employee bonuses (in shares)										53,315
Issued stock in payment of employee bonuses										$ 53										64,458							64,511
Balance (in shares) at Mar. 31, 2020										21,194,248			3,020,587
Balance at Mar. 31, 2020										$ 212,191			$ 3,021		(912,500)					349,219,656	(350,344,712)	731,305					(1,091,039)
Balance (in shares) at Dec. 31, 2020					132,250					27,149,691			995,000
Balance at Dec. 31, 2020					$ 132		$ (10,300,000)			$ 218,146			$ 995		(4,975,000)					375,428,014	(359,056,683)	731,303					2,046,907
Issued restricted stock (in shares)										12,500
Issued restricted stock										$ 13																	$ 13
Issued stock to 401(k) plan (in shares)										30,018																	30,018
Issued stock to 401(k) plan										$ 30										76,816							$ 76,846
Issued stock (in shares)	31,750	50,000		(31,750)
Issued stock	$ 32	$ 50		$ (31)		$ 250,000											$ 4,980,659						$ 250,001	$ 4,980,709
Issued stock upon conversion of Series D Preferred Stock (in shares)	(31,750)							1,513,978
Issued stock upon conversion of Series D Preferred Stock	$ (32)							$ 1,514								$ (1,482)
Series D Preferred Stock subscribed (in shares)
Series D Preferred Stock subscribed							500,000																				500,000
Stock compensation expense																				121,298							121,298
Net loss																					(2,966,890)	(2)					(2,966,892)
Total comprehensive income (loss)																											(2,966,892)
Balance (in shares) at Mar. 31, 2021			50,000		100,500					28,706,187			995,000
Balance at Mar. 31, 2021			$ 50		$ 101		$ (9,550,000)			$ 219,703			$ 995		$ (4,975,000)					$ 380,605,305	$ (362,023,573)	$ 731,301					$ 5,008,882

XML 15 R6.htm IDEA: XBRL DOCUMENT

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	1 Months Ended		3 Months Ended			12 Months Ended
	Jan. 31, 2020	Dec. 31, 2019	Mar. 31, 2021	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2020	Dec. 31, 2019
Cash flows from operating activities:
Net loss			$ (2,966,892)		$ (2,673,608)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization			17,748		16,843
Non-cash lease expense			30,378		30,223
Stock compensation expense			121,298		39,246
Gain on extinguishment of debt			(366,000)
Value of stock issued to 401(k) plan for employer matching contributions			76,846
Value of stock issued in payment of employee bonuses					64,511
Value of stock issued in payment of services					4,801
Changes in operating assets and liabilities:
Receivables			(21,414)		860,917
Inventory			3,556
Prepaid expenses and other assets			129,970		127,922
Accounts payable			72,403		342,214
Accrued and other liabilities			(83,171)		305,375
Lease liabilities			(77,256)		(69,768)
Net cash used in operating activities			(3,062,534)		(951,324)
Cash flows from investing activities:
Payments for purchases of equipment					(6,460)
Patent and trademark costs			(67,472)		(57,984)
Net cash used in investing activities			(67,472)		(64,444)
Cash flows from financing activities:
Proceeds from issuance of preferred stock, including stock subscriptions receivable			8,175,000
Proceeds from issuance of common stock	$ 812,000	$ 1,900,000	13	$ 1,700,000	850,000		$ 1,100,000
Principal payments on notes payable			(188,893)		(130,036)
Net cash provided by financing activities			7,966,830		569,964
Net increase (decrease) in cash and cash equivalents			4,836,824		(445,804)
Cash and cash equivalents, beginning of period	$ 1,047,159		2,670,495	$ 601,355	1,047,159	$ 1,047,159
Cash and cash equivalents, end of period		$ 1,047,159	7,507,319		601,355	$ 2,670,495	$ 1,047,159
Preferred Stock Issuance Costs [Member]
Cash flows from financing activities:
Payment of stock issuance costs			(19,290)
Common Stock Issuance Costs [Member]
Cash flows from financing activities:
Payment of stock issuance costs					$ (150,000)

XML 16 R7.htm IDEA: XBRL DOCUMENT

Note 1 - Summary of Significant Accounting Policies

3 Months Ended

Mar. 31, 2021

Significant Accounting Policies [Text Block]

1.	Summary of Significant Accounting Policies

Basis of Presentation:

The information presented as of

March 31, 2021

and for the

three

-month periods ended

March 31, 2021

and

2020

is unaudited, but includes all adjustments (which consist only of normal recurring adjustments) that the management of Navidea Biopharmaceuticals, Inc. (“Navidea”, the “Company,” or “we”) believes to be necessary for the fair presentation of results for the periods presented. Certain prior period amounts also have been reclassified to conform to the current year's presentation. In addition, certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) have been condensed or omitted pursuant to the rules and regulations of the U.S. Securities and Exchange Commission. The balances as of

March 31, 2021

and the results for the interim periods are

not

necessarily indicative of results to be expected for the year. The consolidated financial statements should be read in conjunction with Navidea's audited consolidated financial statements for the year ended

December 31, 2020,

which were included as part of our Annual Report on Form

-K.

During the ongoing COVID-

global pandemic, the Company's primary focus is the safety of its employees, the employees of its clinical trial sites, and the patients enrolled in its clinical trials. The Company is working to mitigate any safety risk along with any long-term impact on its clinical development programs. Overall, we do

not

believe there has been an appreciable impact to the Company's clinical development and regulatory timelines resulting from COVID-

19.

However, the COVID-

outbreak has delayed enrollment in our

NAV3

clinical study in the United Kingdom due to national COVID-

-related shutdowns. The extent to which COVID-

impacts our operations and financial results will depend on numerous evolving factors that we are

not

able to accurately predict, including: the duration and scope of the pandemic, government actions taken in response to the pandemic, and the impact on our ability to continue to conduct our clinical trials.

Financial Instruments and Fair Value:

The following methods and assumptions were used to estimate the fair value of each class of financial instruments:

(

)

Cash and cash equivalents, stock subscriptions and other receivables, and accounts payable:

The carrying amounts approximate fair value because of the short maturity of these instruments.

(

)

Notes payable:

The carrying value of our debts as of

March 31, 2021

and

December 31, 2020

primarily consisted of the face amount of the notes plus accrued interest. As of

March 31, 2021

and

December 31, 2020,

the fair value of our notes payable was approximately

$191,000

and

$745,000,

both amounts equal to the carrying value of the notes payable. See Note

Revenue Recognition:

We currently generate revenue from grants to support various product development initiatives. We generally recognize grant revenue when expenses reimbursable under the grants have been paid and payments under the grants become contractually due.

Leases:

All of our leases are operating leases and are included in right-of-use lease assets, current lease liabilities and noncurrent lease liabilities on our consolidated balance sheets. These assets and liabilities are recognized at the commencement date based on the present value of remaining lease payments over the lease term using the Company's incremental borrowing rates or implicit rates, when readily determinable. The discount rates used for each lease were based principally on the Platinum debt, which was secured and outstanding for most of

2018.

We used a “build-up” method where the approach was to estimate the risk/credit spread priced into the debt rate and then adjust that for the remaining term of each lease. Additionally, some market research was completed on the Company's peer group. Short-term operating leases which have an initial term of

months or less are

not

recorded on the consolidated balance sheets. Lease expense for operating leases is recognized on a straight-line basis over the lease term. Lease expense is included in selling, general and administrative expenses on our consolidated statements of operations. See Note

10.

Series D and Series E Convertible Preferred Stock:

The Company evaluated the provisions of the Series D and Series E Preferred Stock under Accounting Standards Codification (“ASC”)

480,

Distinguishing Liabilities from Equity

, ASC

815,

Derivatives and Hedging

, ASC

470,

Debt

, and Accounting Series Release (“ASR”)

268,

Presentation in Financial Statements of

“

Redeemable Preferred Stocks

.” Based on this evaluation, the Company determined that neither the Series D nor Series E Preferred Stock is a mandatorily redeemable financial instrument and any obligation to issue a variable number of shares of Common Stock is

not

unconditional. Accordingly, the Series D and Series E Preferred Stock should be classified as equity. Neither the embedded conversion option nor the embedded call option meet the criteria to be separated from the Series D or Series E Preferred stock and thus these features should

not

be bifurcated and accounted for as derivatives. Additionally, the Series D Preferred Stock contains a beneficial conversion feature (“BCF”). Prior to the adoption of Accounting Standards Update (“ASU”)

No.

2020

06,

Accounting for Convertible Instruments and Contracts in an Entity

s Own Equity

, effective

January 1, 2021,

the BCF resulted in an increase to additional paid-in capital and a discount on the Series D Preferred Stock. The discount on the Series D Preferred Stock was considered to be fully amortized at the date of issuance because the Series D Preferred Stock is immediately convertible, resulting in a deemed dividend at the date of issuance for the amount of the BCF. Finally, the Company determined that the Series D and Series E Preferred Stock does

not

contain conversion features that could result in the Company being required to redeem a portion of the shares converted, thus the Series D and Series E Preferred Stock should

not

be classified in mezzanine equity. See Note

12.

Recently Adopted Accounting Standards:

December 2019,

the Financial Accounting Standards Board (“FASB”) issued ASU

No.

2019

12,

Income Taxes (Topic

740

): Simplifying the Accounting for Income Taxes

. ASU

2019

is intended to improve consistent application and simplify the accounting for income taxes. ASU

2019

removes certain exceptions to the general principles in Topic

740

and clarifies and amends existing guidance. ASU

2019

is effective for annual and interim reporting periods beginning after

December 12, 2020,

with early adoption permitted. The adoption of ASU

2019

did

not

have a material impact on our consolidated financial statements.

August 2020,

the FASB issued ASU

No.

2020

06,

Accounting for Convertible Instruments and Contracts in an Entity

s Own Equity

. ASU

2020

was issued to reduce the complexity associated with accounting for certain financial instruments with characteristics of liabilities and equity. ASU

2020

reduces the number of accounting models for convertible debt instruments and convertible preferred stock and improves the disclosures for convertible instruments and related earnings-per-share (“EPS”) guidance. ASU

2020

also amends the guidance for the derivatives scope exception for contracts in an entity's own equity and improves and amends the related EPS guidance. ASU

2020

is effective for public business entities except smaller reporting companies for annual and interim reporting periods beginning after

December 15, 2021,

and for annual and interim reporting periods beginning after

December 15, 2023

for all other entities. Early adoption is permitted, but the guidance must be adopted as of the beginning of a fiscal year. We adopted ASU

2020

effective

January 1, 2021

using the modified retrospective method. The adoption of ASU

2020

did

not

result in a cumulative effect adjustment to retained earnings.

Recently Issued Accounting Standards:

May 2021,

the FASB Issued ASU

No.

2021

04,

Issuer

s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options

. ASU

2021

was issued to clarify and reduce diversity in an issuer's accounting for modifications or exchange of freestanding equity-classified written call options (for example, warrants) that remain equity-classified after modification or exchange.

ASU2

021

requires that an entity treat a modification or exchange of a freestanding equity-classified written call option that remains equity-classified after modification or exchange be treated as an exchange of the original instrument for a new instrument.

ASU2021

also clarifies how an entity should measure and recognize the effect of a modification or exchange of a freestanding equity-classified written call option that remains equity-classified after modification or exchange. ASU

2021

is effective for all entities for fiscal years beginning after

December 15, 2021,

including interim periods within those fiscal years, and should be implemented prospectively to modifications or exchanges occurring on or after the effective date of the amendments. Early adoption is permitted, including in an interim period. We do

not

expect the adoption of ASU

2021

to have a material impact on our consolidated financial statements.

XML 17 R8.htm IDEA: XBRL DOCUMENT

Note 2 - Liquidity

3 Months Ended

Mar. 31, 2021

Substantial Doubt about Going Concern [Text Block]

Liquidity

As disclosed in the notes to the financial statements included in the Company's Annual Report on Form

-K, the Company has been engaged in litigation with Platinum-Montaur Life Sciences LLC (“Platinum-Montaur”), an affiliate of Platinum Management (NY) LLC, Platinum Partners Value Arbitrage Fund L.P., Platinum Partners Capital Opportunity Fund, Platinum Partners Liquid Opportunity Master Fund L.P., Platinum Liquid Opportunity Management (NY) LLC, and Montsant Partners LLC (collectively, “Platinum”), in which Platinum-Montaur was seeking damages of approximately

$1.9

million plus interest. See Note

11.

In addition, the Company is engaged in ongoing litigation with our former President and Chief Executive Officer, Dr. Michael Goldberg. See Notes

and

11.

The Company has also been engaged in ongoing litigation with Capital Royalty Partners II L.P. (“CRG”) and pursuing recovery of approximately

$4.3

million and other damages. See Note

11.

August 30, 2020,

the Company entered into a Stock Purchase Agreement (the “Common Stock Purchase Agreement”) with each of the investors named therein (the “Investors”), pursuant to which the Investors agreed to purchase from the Company, up to

$25.0

million in shares of the Company's common stock, par value

$0.001

per share (“Common Stock”). As of the date of filing of this Quarterly Report on Form

-Q, we have received only

$25,000

of the

$5.0

million that is currently owed under the Common Stock Purchase Agreement. We are continuing to evaluate our rights and remedies under that agreement. See Note

12.

August 31, 2020,

the Company entered into a Stock Purchase Agreement and Letter of Investment Intent (the “Series D Preferred Stock Purchase Agreement”) with Keystone pursuant to which the Company agreed to issue to Keystone

150,000

shares of newly-designated Series D Redeemable Convertible Preferred Stock (the “Series D Preferred Stock”) for an aggregate purchase price of

$15.0

million. Pursuant to the Series D Preferred Stock Purchase Agreement, Keystone will purchase Series D Preferred Stock in amounts to be determined by Keystone in

one

or more closings. The Series D Preferred Stock will be convertible into a maximum of

5,147,000

shares of Common Stock. As of the date of filing of this Quarterly Report on Form

-Q,

$5.5

million has been received under the Series D Preferred Stock Purchase Agreement. See Notes

and

17.

March 2, 2021,

the Company entered into a Stock Purchase Agreement and Letter of Investment Intent (the “Series E Preferred Stock Purchase Agreement”) with an existing accredited investor, John K. Scott, Jr. pursuant to which the Company issued to Mr. Scott in a private placement transaction

50,000

shares of newly-designated Series E Redeemable Convertible Preferred Stock (the “Series E Preferred Stock”) for an aggregate purchase price of

$5.0

million. The Series E Preferred Stock is convertible into a maximum of

2,173,913

shares of Common Stock. As of the date of filing of this Quarterly Report on Form

-Q,

none

of the Series E Preferred Stock has been converted. See Note

12.

Navidea intends to use the net proceeds from these transactions to fund its research and development programs, including continued advancement of its

two

Phase

and Phase

clinical trials of

Tc99m

tilmanocept in patients with rheumatoid arthritis, and for general working capital purposes and other operating expenses.

The Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) was enacted on

March 27, 2020.

Among the provisions contained in the CARES Act was the creation of the Paycheck Protection Program (“PPP”) that provides for Small Business Administration (“SBA”) Section

(a) loans for qualified small businesses. PPP loan proceeds are available to be used to pay for payroll costs, including salaries, commissions, and similar compensation, group health care benefits, and paid leaves; rent; utilities; and interest on certain other outstanding debt. On

May 18, 2020,

Fifth Third Bank (the “Lender”) funded a loan to the Company in the amount of

$366,000

under the SBA's PPP (the “PPP Loan”). In accordance with the loan forgiveness requirements of the CARES Act, the Company used the proceeds from the PPP Loan primarily for payroll costs, rent and utilities. On

February 23, 2021,

the Lender notified the Company that the entire PPP Loan amount of

$366,000

was forgiven. See Note

During the ongoing COVID-

not

believe there has been an appreciable impact to the Company's clinical development and regulatory timelines resulting from COVID-

19.

However, the COVID-

outbreak has delayed enrollment in our

NAV3

clinical study in the United Kingdom due to national COVID-

-related shutdowns.

one

year from the filing of this Quarterly Report on Form

-Q.

XML 18 R9.htm IDEA: XBRL DOCUMENT

Note 3 - Revenue From Contracts With Customers

3 Months Ended

Mar. 31, 2021

Revenue from Contract with Customer [Text Block]

3.	Revenue from Contracts with Customers

Navidea is focused on the development and commercialization of precision immunodiagnostic agents and immunotherapeutics. We manage our business based on

two

primary types of drug products: (i) diagnostic substances, including

Tc99m

tilmanocept and other diagnostic applications of our Manocept platform, and (ii) therapeutic development programs, including all therapeutic applications of our Manocept platform.

Tc99m

tilmanocept, which the Company has a license to distribute outside of Canada, Mexico and the United States, is the only

one

of the Company's drug product candidates that has been approved for sale in any market. The Company has license and distribution agreements in place in India and China, however

Tc99

tilmanocept has

not

been approved in either of those markets. On

May 11, 2020,

the Company terminated its license and distribution agreement in Europe and Australia.

NAV4694,

as well as an exclusive license for the development and commercialization of

NAV4694

in Australia, Canada, China, and Singapore. Meilleur also has an option to commercialize worldwide.

days following milestone achievement or royalty invoice, in accordance with each contract.

Up-front and milestone payments received related to our license and distribution agreements in India and China are deferred until

Tc99m

tilmanocept has been approved by the regulatory authorities in each of those countries. It is

not

possible to determine with any degree of certainty whether or when regulatory approval for this product will be achieved in India or China, if at all. In addition, since sales of

Tc99m

tilmanocept have

not

yet begun in India or China, there is

basis for estimating whether, to what degree, or the rate at which the product will be accepted and utilized in these markets. Therefore, it is

not

possible to determine with any degree of certainty the expected sales in future periods in those countries. As such, the Company intends to recognize revenue from up-front and milestone payments on a straight-line basis beginning at the time of regulatory approval in each country through the end of the initial term of each agreement. The initial term of each agreement is

eight

years in India and

ten

years in China.

not

include amounts collected on behalf of

third

parties (e.g., sales taxes). To determine the transaction price of a contract, the Company considers the terms of the contract. For the purpose of determining transaction prices, the Company assumes that the goods or services will be transferred to the customer as promised in accordance with existing contracts and that the contracts will

not

be cancelled, renewed, or modified.

When estimating a contract's transaction price, the Company considers all the information (historical, current, and forecasted) that is reasonably available to it and identifies possible consideration amounts. Most of the Company's contracts with customers include both fixed and variable components of the transaction price. Under those contracts, some or all of the consideration for satisfied performance obligations is contingent on events over which the Company has

direct influence. For example, regulatory approval or product sales volume milestones are contingent upon the achievement of those milestones by the distributor. Additionally, the prices charged to end users of

Tc99m

tilmanocept, upon which royalty payments are based in India and China, are set by the distributor in each of those countries.

The milestone payments have a binary outcome (that is, the Company will either receive all or

none

of each milestone payment) and can be estimated using the most-likely-amount method. Taking into account the constraint on variable consideration, the Company has assessed the likelihood of achieving the non-sales-based milestone payments in our contracts and has determined that it is probable the milestones will be achieved and the Company will receive the consideration. Accordingly, it is probable that including those payments in the transaction price will

not

result in a significant revenue reversal when the contingency is resolved. Therefore, the amount of the non-sales-based milestone payments is included in the transaction price.

$0.

This conclusion is based on the fact that

Tc99m

tilmanocept is early in the commercial launch process in Europe and Australia, and sales have

not

yet begun in India or China, therefore there is currently

basis for estimating whether, to what degree, or the rate at which the product will be accepted and utilized in these markets. Similarly, we currently have

basis for estimating whether sales-based milestones will ever be achieved. Accordingly, the Company recognizes revenue from royalties when the related sales occur and from sales-based milestones when they are achieved.

The sublicense of

NAV4694

to Meilleur provides for payments to Navidea including up-front payments, milestones, an option for worldwide commercial rights, royalties on net sales, and reimbursement for product development assistance during the initial transition period. In accordance with Accounting Standards Codification

No.

606,

Revenue from Contracts with Customers

(“ASC

606”

), the upfront payments were recognized upon contract inception, and reimbursement for product development assistance will be recognized on a monthly basis. Should some or all of the variable consideration from milestones, the option and royalties meet the requirements of the revenue recognition standard to be included in the transaction price, those amounts will be recognized as revenue in future periods.

Up-front fees, milestones and royalties are generally non-refundable. Therefore, the Company does

not

estimate expected refunds nor do we adjust revenue downward. The Company will evaluate and update the estimated transaction prices of its contracts with customers at the end of each reporting period.

During the

three

-month periods ended

March 31, 2021

and

2020,

the Company recognized revenue from contracts with customers of approximately

$22,000

and

$15,000,

respectively. During the

three

-month periods ended

March 31, 2021

and

2020,

the Company did

not

recognize any related impairment losses, nor did the Company recognize any revenue from performance obligations associated with long-term contracts that were satisfied (or partially satisfied) in previous periods.

The following table disaggregates the Company's revenue from contracts with customers for the

three

-month periods ended

March 31, 2021

and

2020.

	Three Months Ended March 31,
	2021		2020
Royalty revenue:
Tc99m tilmanocept - Europe	$	—	$	15,221

License revenue:
Tc99m tilmanocept - Europe	$	22,486	$	—

The following economic factors affect the nature, amount, timing and uncertainty of the Company's revenue and cash flows as indicated:

Geographical Location of Customers:

Drug pricing models vary among different markets, which in turn

may

affect the royalty rates and milestones we are able to negotiate with our distributors in those markets. Royalty rates and milestone payments vary by contract but

may

be based in part on the potential market size in each territory. In the case of

Tc99m

tilmanocept, royalty rates for Europe were lower than rates in India but higher than in China.

Status of Regulatory Approval:

The majority of revenue from contracts with customers will generally be recognized after the product is approved for sale in each market. Each

Tc99m

tilmanocept customer operates in its own distinct regulatory environment, and the laws and pathways to drug product approval vary by market.

Tc99m

tilmanocept has been approved for sale in Europe, thus the Company recognized royalties from sales in Europe.

Tc99m

tilmanocept has

not

yet been approved for sale in India or China, and

may

never achieve approval in those markets. The regulatory pathways and timelines in those markets will impact whether and when the Company recognizes the related royalties and milestones. Similarly,

NAV4694

has

not

yet been approved for sale in any market, thus the timing of any revenue related to that product will be dependent on the regulatory pathways and timelines in each market in which Meilleur seeks regulatory approval.

Through

March 31, 2021,

the Company has

not

capitalized any contract-related costs as contract assets.

The following table summarizes the changes in contract liabilities, the current portion of which is included in accrued liabilities and other in the consolidated balance sheets, during the

three

-month periods ended

March 31, 2021

and

2020.

	Three Months Ended March 31,
	2021		2020
Total deferred revenue, beginning of period	$	700,000	$	700,000
Revenue recognized from satisfaction of performance obligations		—		—
Total deferred revenue, end of period	$	700,000	$	700,000

The Company had license revenue receivable of approximately

$82,000

and

$59,000

outstanding as of

March 31, 2021

and

December 31, 2020,

respectively.

In addition to revenue from contracts from customers, we also generate revenue from National Institutes of Health (“NIH”) grants to support various product development initiatives. The revenue recognition standard applies to revenue from contracts with customers. A customer is defined as a party that has contracted with an entity to obtain goods or services that are an output of the entity's ongoing major or central operations in exchange for consideration. The Company's ongoing major or central operations consist of the development and commercialization of precision immunodiagnostic agents and immunotherapeutics. The NIH and its various institutes are responsible for biomedical and public health research and provide major biomedical research funding to non-NIH research facilities and entities such as Navidea. While the Company will directly benefit from any knowledge gained from the project, there is also a public health benefit provided, which justifies the use of public funds in the form of the grants. Based on the nature of the Company's operations and the terms of the grant awards, Navidea does

not

have a vendor-customer relationship with the NIH and the grant awards are outside the scope of the revenue recognition standard. Accordingly, the revenue recognition standard need

not

be applied to the NIH grants. During the

three

-month periods ended

March 31, 2021

and

2020,

the Company recognized grant revenue of

$1,000

and

$141,000,

respectively.

May 11, 2020 (

the “Termination Date”), the Company entered into a Termination Agreement (the “Termination Agreement”) with SpePharm AG (“SpePharm”) and Norgine BV (“Norgine”) which terminated that certain Exclusive License Agreement dated

March 5, 2015 (

as amended to date, the “License Agreement”). Under the License Agreement, SpePharm had the exclusive right to develop, manufacture and commercialize the Company's products approved for radiolabeling with

Tc99m

and containing Lymphoseek® (collectively, the “Products”) in several jurisdictions abroad, including the United Kingdom, France, Germany, Australia and New Zealand (collectively, the “Licensed Territory”). In exchange for such rights, the Company was entitled to certain royalty payments.

Pursuant to the Termination Agreement, the parties agreed that neither owed the other any payments due under the License Agreement as of the Termination Date and that, among other things, SpePharm

longer has any right in, nor claim to, any intellectual property owned by the Company or its affiliates anywhere in the world. SpePharm also agreed to perform certain wind-down activities (the “Wind-Down Activities”) during the

six

-month period following the Termination Date (the “Transition Period”), which Transition Period was extended by

ninety

days. The Wind-Down Activities included, without limitation, SpePharm transferring to the Company or its designee(s) the regulatory approvals controlled by SpePharm or its affiliates for the purpose of marketing, distributing and selling the Products in the Licensed Territory. SpePharm also transferred to the Company certain tenders and other customer and sales contracts related to the Products. Subject to the terms of the Termination Agreement, Norgine, an affiliate of SpePharm, agreed to guarantee SpePharm's performance of its obligations under the Termination Agreement.

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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XML 19 R10.htm IDEA: XBRL DOCUMENT

Note 4 - Stock-based Compensation

3 Months Ended

Mar. 31, 2021

Share-based Payment Arrangement [Text Block]

4.	Stock-Based Compensation

For the

three

-month periods ended

March

31,

2021

and

2020,

our total stock-based compensation expense, which includes reversals of expense for certain forfeited or cancelled awards, was approximately

$121,000

and

$39,000,

respectively. We have

not

recorded any income tax benefit related to stock-based compensation in either of the

three

-month periods ended

March

31,

2021

and

2020.

A summary of the status of our stock options as of

March

31,

2021,

and changes during the

three

-month period then ended, is presented below.

	Three Months Ended March 31, 2021
	Number of Options		Weighted Average Exercise Price		Weighted Average Remaining Contractual Life (years)		Aggregate Intrinsic Value
Outstanding, January 1, 2021		549,970	$	8.81		8.0	$	209,280
Granted		229,500		2.54
Outstanding, March 31, 2021		779,470	$	6.97		8.4	$	184,320
Exercisable, March 31, 2021		201,438	$	15.21		6.4	$	67,841

The weighted average grant date fair value per stock option granted during the

three

-month period ended

March 31, 2021

was

$1.87.

Key assumptions used in the Black-Scholes option pricing model for stock options granted during the

three

-month period ended

March 31, 2021

were the Company's stock price, an expected volatility rate of

90.14%,

a risk-free rate of

0.67%,

and an expected life of

5.97

years.

A summary of the status of our unvested restricted stock as of

March

31,

2021,

and changes during the

three

-month period then ended, is presented below.

	Three Months Ended March 31, 2021
	Number of Shares			Weighted Average Grant-Date Fair Value
Unvested, January 1, 2021		60,000		$	2.90
Granted		12,500			2.28
Vested		(10,000	)		1.06
Unvested, March 31, 2021		62,500		$	3.07

As of

March

31,

2021,

there was approximately

$595,000

of total unrecognized compensation expense related to unvested stock-based awards, which we expect to recognize over the remaining weighted average vesting term of

1.6

years.

XML 20 R11.htm IDEA: XBRL DOCUMENT

Note 5 - Loss Per Share

3 Months Ended

Mar. 31, 2021

Earnings Per Share [Text Block]

5.	Loss Per Share

may

be issued by the Company include convertible preferred stock, options and warrants.

Diluted loss per common share for the

three

-month periods ended

March

31,

2021

and

2020

excludes the effects of

1,173,762

and

1,515,164

common share equivalents, respectively, since such inclusion would be anti-dilutive. The excluded shares consist of common shares issuable upon exercise of outstanding stock options and warrants.

The Company's unvested restricted stock awards contain nonforfeitable rights to dividends or dividend equivalents, whether paid or unpaid (referred to as “participating securities”). Therefore, the unvested restricted stock awards are required to be included in the number of shares outstanding for both basic and diluted earnings per share calculations. However, due to our loss from continuing operations,

62,500

and

10,000

shares of unvested restricted stock for the

three

-month periods ended

March

31,

2021

and

2020,

respectively, were excluded in determining basic and diluted loss per share from continuing operations because such inclusion would be anti-dilutive.

XML 21 R12.htm IDEA: XBRL DOCUMENT

Note 6 - Inventory

3 Months Ended

Mar. 31, 2021

Inventory Disclosure [Text Block]

Inventory

The components of inventory as of

March 31, 2021

and

December 31, 2020

are as follows:

	March 31, 2021		December 31, 2020
Materials	$	77,750	$	77,750
Finished goods		88,492		92,048
Total inventory	$	166,242	$	169,798

During the

three

-month period ended

March 31, 2021,

we allocated

$4,000

of finished goods inventory for use in clinical trials. This transaction was recorded in research and development expense in the consolidated statements of operations.

XML 22 R13.htm IDEA: XBRL DOCUMENT

Note 7 - Investment in Macrophage Therapeutics, Inc.

3 Months Ended

Mar. 31, 2021

Investments in and Advances to Affiliates, Schedule of Investments [Text Block]

7.	Investment in Macrophage Therapeutics, Inc.

August 2018,

Dr. Michael Goldberg resigned from his positions as an executive officer and a director of Navidea. In connection with Dr. Goldberg's resignation, Navidea and Dr. Goldberg entered into an Agreement (the “Goldberg Agreement”), with the intent of entering into

one

or more additional definitive agreements, which set forth the terms of the separation from service. In

February 2019,

the MT Board removed Dr. Goldberg as President and Chief Executive Officer of MT and from any other office of MT to which he

may

have been appointed or in which he was serving. Dr. Goldberg remains a member of the MT Board, together with Michael Rice and Dr. Claudine Bruck. Mr. Rice and Dr. Bruck remain members of the board of directors of Navidea. The MT Board then appointed Jed A. Latkin to serve as President and Chief Executive Officer of MT. On or about

December 18, 2020

the Joint Official Liquidators and Foreign Representatives of Platinum Partners Value Arbitrage Fund L.P. sent a letter to MT directing that Dr. Goldberg be removed from the MT Board. The MT Board has taken

action in response.

New York Litigation Involving Dr. Goldberg

February 20, 2019,

Navidea filed a complaint against Dr. Goldberg in the United States District Court, Southern District of New York (the “District Court”), alleging breach of the Goldberg Agreement, as well as a breach of the covenant of good faith and fair dealing and to obtain a declaratory judgment that Navidea's performance under the Goldberg Agreement is excused and that Navidea is entitled to terminate the Goldberg Agreement as a result of Dr. Goldberg's actions. On

April 26, 2019,

Navidea filed an amended complaint against Dr. Goldberg which added a claim for breach of fiduciary duty seeking damages related to certain actions Dr. Goldberg took while CEO of Navidea. On

June 13, 2019,

Dr. Goldberg answered the amended complaint and asserted counterclaims against Navidea and

third

-party claims against MT for breach of the Goldberg Agreement, wrongful termination, injunctive relief, and quantum meruit.

December 26, 2019,

the District Court ruled on several motions related to Navidea and MT and Dr. Goldberg that substantially limited the claims that Dr. Goldberg can pursue against Navidea and MT. Specifically, the District Court found that certain portions of Dr. Goldberg's counterclaims against Navidea and

third

-party claims against MT failed to state a claim upon which relief can be granted. Additionally, the District Court ruled that actions taken by Navidea and MT, including reconstituting the MT Board, replacing Dr. Goldberg with Mr. Latkin as Chief Executive Officer of MT, terminating the sublicense between Navidea and MT, terminating certain research projects, and allowing MT intellectual property to revert back to Navidea, were

not

breaches of the Goldberg Agreement.

The District Court also rejected Dr. Goldberg's claim for wrongful termination as Chief Executive Officer of MT. In addition, the District Court found that Dr. Goldberg lacked standing to seek injunctive relief to force the removal of Dr. Claudine Bruck and Michael Rice from MT's Board of Directors, to invalidate all actions taken by the MT Board on or after

November 29, 2018 (

the date upon which Dr. Bruck and Mr. Rice were appointed by Navidea to the Board of MT), or to reinstate the terminated sublicense between Navidea and MT.

In addition, the District Court found Navidea's breach of fiduciary duty claim against Dr. Goldberg for conduct occurring more than

three

years prior to the filing of the complaint to be time-barred and that Dr. Goldberg is entitled to an advancement of attorneys' fees solely with respect to that claim. The parties have briefed the issue to the District Court for resolution on how much in fees Dr. Goldberg is owed under the District Court's order.

January 31, 2020,

Goldberg filed a motion for leave to amend his complaint to add back in claims for breach of contract, breach of the implied covenant of good faith and fair dealing, quantum meruit and injunctive relief. On

April 1, 2020,

the District Court denied Dr. Goldberg's motion for leave to amend in its entirety.

January 27, 2020,

Dr. Goldberg filed a motion seeking additional advancement from Navidea for fees in connection with the New York Action and the Delaware Action. Navidea opposed the motion and the District Court referred the matters to a Magistrate Judge. On

July 9, 2020,

the Magistrate Judge issued her Report and Recommendation which recommended that: (

) the District Court decline to exercise jurisdiction over Dr. Goldberg's motion as it pertained to expenses and fees incurred in defense of the Delaware Action; (

) the District Court decline to award any fees to Dr. Goldberg for the breach of fiduciary duty without additional motion practice on the issue; (

) the District Court find that Dr. Goldberg is entitled to advancement of his expenses and fees reasonably incurred in the defense of the remainder of the New York action subject to Dr. Goldberg's posting of an undertaking; and (

) establish a protocol by which Dr. Goldberg could establish the amounts due for advancement.

August 24, 2020,

in connection with Dr. Goldberg's motion for advancement, the District Court adopted the Magistrate Judge's report and recommendation and found that while Dr. Goldberg was

not

being granted advancement of fees and expenses incurred in connection with either the Delaware Action or the assertion of

third

-party claims against MT, the District Court ruled that Dr. Goldberg was entitled to advancement for the defense of the remaining claims asserted against him by Navidea in the New York action. Dr. Goldberg is also asking the Court to accelerate the timeline by which advancement will occur, and to expand the scope of issues to which Dr. Goldberg would be entitled to advancement, and is seeking to hold Navidea in contempt for failing to advance fees to date. The Company has opposed Dr. Goldberg's requests.

April 21, 2021,

the Magistrate Judge issued her report and recommended that: (

) Dr. Goldberg only be awarded

$14,955

for indemnification for his attorneys' fees; (

) Dr. Goldberg only be advanced

$1,237.50

for his attorneys' fees subject to repayment; (

) Navidea should

not

be required to indemnify or advance any of the costs sought by Dr. Goldberg; (

) Dr. Goldberg is

not

entitled to advancement for the prosecution of his counterclaims and

third

-party claims; (

) Dr .Goldberg's motion to hold Navidea in contempt be denied; and (

) Navidea should

not

be required to advance any additional fees or costs unless Dr. Goldberg presents his time records and costs in compliance with the District Court's orders. On

May 5, 2021,

Dr. Goldberg filed his objections to the Magistrate Judge's order and Navidea will respond on

May 19, 2021.

The District Court will rule upon the objections.

Fact discovery in the New York Action has been completed and the parties and the Court anticipate meeting in the future to address remaining case deadlines.

Delaware Litigation Involving Dr. Goldberg

February 20, 2019,

MT initiated a suit against Dr. Goldberg in the Court of Chancery of the State of Delaware (the “Delaware Court”), alleging, among other things, breach of fiduciary duty as a director and officer of MT and conversion, and to obtain a declaratory judgment that the transactions Dr. Goldberg caused MT to effect are void. On

June 12, 2019,

the Delaware Court found that Dr. Goldberg's actions were

not

authorized in compliance with the Delaware General Corporation Law. Specifically, the Delaware Court found that Dr. Goldberg's creation of a new subsidiary of MT and the purported assignment by Dr. Goldberg of MT's intellectual property to that subsidiary were void. The Delaware Court's ruling follows the order on

May 23, 2019

in the case, in which it found Dr. Goldberg in contempt of its prior order holding Dr. Goldberg responsible for the payment of MT's fees and costs to cure the damages caused by Dr. Goldberg's contempt. MT's claims for breach of fiduciary duty and conversion against Dr. Goldberg remain pending. As a result of the Delaware Court's ruling and Navidea's prior termination of the sublicense between itself and MT, all of the intellectual property related to the Manocept platform is now directly controlled by Navidea. A trial on MT's claims against Goldberg for breach of fiduciary duty and conversion was held on

December 1

through

December 3, 2020.

The Delaware Court requested post-trial briefing and a post-trial hearing. In addition, Dr. Goldberg filed

two

additional requests for relief –

one

seeking to hold MT's directors in contempt and

one

seeking to challenge the appointment of certain individuals to the MT Board. MT opposed Dr. Goldberg's filings. The Delaware Court conducted oral argument on all remaining issues on

March 16, 2021

and indicated that a written opinion will be forthcoming.

Derivative Action Involving Dr. Goldberg

July 26, 2019,

Dr. Goldberg served shareholder demands on the Boards of Directors of Navidea and MT repeating many of the claims made in the lawsuits described above. On or about

November 20, 2019,

Dr. Goldberg commenced a derivative action purportedly on behalf of MT in the District Court against Dr. Claudine Bruck, Y. Michael Rice, and Jed Latkin alleging a claim for breach of fiduciary duty based on the actions alleged in the demands. On

April 3, 2020,

Dr. Goldberg dismissed the derivative action in New York without prejudice, and the Court approved the dismissal. Dr. Goldberg retains the ability to re-file the action in Delaware. Dr. Goldberg has

not

yet re-filed his derivative complaint. See Notes

and

11.

XML 23 R14.htm IDEA: XBRL DOCUMENT

Note 8 - Accounts Payable, Accrued Liabilities and Other

3 Months Ended

Mar. 31, 2021

Accounts Payable, Accrued Liabilities, and Other Liabilities Disclosure, Current [Text Block]

8.	Accounts Payable, Accrued Liabilities and Other

Accounts payable as of

March 31, 2021

and

December 31, 2020

includes an aggregate of

$78,000

and

$66,000,

respectively, due to related parties for director fees. Accrued liabilities and other as of

March 31, 2021

and

December 31, 2020

includes an aggregate of

$457,000

and

$755,000,

respectively, due to related parties for accrued bonuses, benefits and termination costs.

XML 24 R15.htm IDEA: XBRL DOCUMENT

Note 9 - Notes Payable

3 Months Ended

Mar. 31, 2021

Debt Disclosure [Text Block]

9.	Notes Payable

First Insurance Funding

November 2019,

we prepaid

$349,000

of insurance premiums through the issuance of a note payable to First Insurance Funding (“FIF”) with an interest rate of

5.0%.

The note was payable in

eight

monthly installments of

$44,000,

with the final payment made in

July 2020.

Interest expense related to the FIF note payable totaled

$3,000

during the

three

-month period ended

March 31, 2020.

IPFS Corporation

November 2020,

we prepaid

$442,000

of insurance premiums through the issuance of a note payable to IPFS Corporation (“IPFS”) with an interest rate of

3.5%.

The note is payable in

seven

monthly installments of

$64,000,

with the final payment due in

June 2021.

Interest expense related to the IPFS note payable totaled

$3,000

during the

three

-month period ended

March 31, 2021.

The balance of the IPFS note was approximately

$191,000

as of

March 31, 2021,

and was included in notes payable, current in the consolidated balance sheets.

Paycheck Protection Program

The CARES Act was enacted on

March 27, 2020.

Among the provisions contained in the CARES Act was the creation of the PPP that provides for SBA loans for qualified small businesses. PPP loan proceeds are available to be used to pay for payroll costs, including salaries, commissions, and similar compensation, group health care benefits, and paid leaves; rent; utilities; and interest on certain other outstanding debt. On

May 18, 2020,

the Lender funded the PPP Loan to the Company in the amount of

$366,000.

In accordance with the loan forgiveness requirements of the CARES Act, the Company used the proceeds from the PPP Loan primarily for payroll costs, rent and utilities. On

February 23, 2021,

the Lender notified the Company that the entire PPP Loan amount of

$366,000

has been forgiven. See Note

Summary

During the

three

-month periods ended

March

31,

2021

and

2020,

we recorded interest expense of

$3,000

in both periods related to our notes payable.

XML 25 R16.htm IDEA: XBRL DOCUMENT

Note 10 - Leases

3 Months Ended

Mar. 31, 2021

Leases of Lessee Disclosure [Text Block]

10.

Leases

We currently lease approximately

5,000

square feet of office space at

4995

Bradenton Avenue, Dublin, Ohio, as our principal offices, at a monthly base rent of approximately

$3,000.

The current least term expires in

June 2023.

In addition, we currently lease approximately

25,000

square feet of office space at

5600

Blazer Parkway, Dublin, Ohio, formerly our principal offices, at a monthly base rent of approximately

$27,000

2021.

The current lease term expires in

October 2022

with an option to extend for an additional

five

years. The Company does

not

intend to renew this lease. In

June 2017,

the Company executed a sublease arrangement for the Blazer Parkway space, providing for monthly sublease payments to Navidea of approximately

$39,000

through

October 2022.

We also currently lease a vehicle at a monthly payment of approximately

$300,

expiring in

September 2021,

and office equipment at a monthly payment of approximately

$100,

expiring in

October 2024.

Total operating lease expense was

$46,000

and

$51,000

for the

three

-month periods ended

March 31, 2021

and

2020,

respectively, and was recorded in selling, general and administrative expenses on our consolidated statements of operations.

The following table presents information about the amount, timing and uncertainty of cash flows arising from the Company's operating leases as of

March 31, 2021.

Maturity of Lease Liabilities	Operating Lease Payments
2021 (remaining)	$	251,842
2022		291,111
2023		19,699
2024		1,355
Total undiscounted operating lease payments		564,007
Less imputed interest		50,306
Present value of operating lease liabilities	$	513,701

Balance Sheet Classification
Current lease liabilities	$	304,262
Noncurrent lease liabilities		209,439
Total operating lease liabilities	$	513,701

Other Information
Weighted-average remaining lease term for operating leases (years)	1.6
Weighted-average discount rate for operating leases	10.9	%

Cash paid for amounts included in the present value of operating lease liabilities was

$93,000

and

$91,000

during the

three

-month periods ended

March 31, 2021

and

2020,

respectively, and is included in operating cash flows.

XML 26 R17.htm IDEA: XBRL DOCUMENT

Note 11 - Commitments and Contingencies

3 Months Ended

Mar. 31, 2021

Commitments and Contingencies Disclosure [Text Block]

11.	Commitments and Contingencies

We are subject to legal proceedings and claims that arise in the ordinary course of business. In accordance with ASC Topic

450,

Contingencies

, we make a provision for a liability when it is both probable that a liability has been incurred and the amount of the loss can be reasonably estimated. Although the outcome of any litigation is uncertain, in our opinion, the amount of ultimate liability, if any, with respect to these actions, will

not

materially affect our financial position.

CRG Litigation

As disclosed in the notes to the financial statements included in the Company's Annual Report on Form

-K, the Company has been engaged in ongoing litigation with CRG, in its capacity as a lender and as control agent for other affiliated lenders party to the CRG Loan Agreement (collectively, the “CRG Lenders”), in the District Court of Harris County, Texas (the “Texas Court”) relating to CRG's claims of default under the terms the CRG Loan Agreement. Following a trial in

December 2017,

the Texas Court ruled that the Company's total obligation to CRG was in excess of

$66.0

million, limited to

$66.0

million under the Global Settlement Agreement dated

March 3, 2017.

The Texas Court acknowledged only the

$59.0

million payment made in

March 2017,

concluding that the Company owed CRG another

$7.0

million, however the Texas Court did

not

expressly take the Company's

June 2016

payment of

$4.1

million into account and awarded, as part of the

$66.0

million, amounts that had already been paid as part of the

$4.1

million. The Company believes that this

$4.1

million should be credited against the

$7.0

million and has appealed the Texas Court's judgment. The Court of Appeals dismissed the Company's appeal without reaching the merits due to a contractual waiver of appeal.

April 9, 2018,

CRG drew approximately

$7.1

million on the Cardinal Health

414,

LLC (“Cardinal Health

414”

) letter of credit. These were funds to which Navidea would otherwise have been entitled. This was in addition to the

$4.1

million and the

$59.0

million that Navidea had previously paid to CRG.

The Company has also been engaged in ongoing litigation with CRG in the Court of Common Pleas of Franklin County, Ohio related to Navidea's claims that the CRG Lenders fraudulently induced Navidea to enter into a settlement agreement and breached the terms of the same through certain actions taken by the CRG Lenders in connection with the Global Settlement Agreement, pursuant to which Navidea agreed to pay up to

$66.0

million to the CRG Lenders, as well as through actions and misrepresentations by CRG after the Global Settlement Agreement was executed. The claims in that suit are for breach of contract, conversion and unjust enrichment against the CRG Lenders for their collection of more than

$66.0

million, the maximum permitted under the Global Settlement Agreement, and their double recovery of amounts paid as part of the

$4.1

million paid in

June 2016

and recovered again as part of the

$66.0

million. CRG's double recovery and recovery of more than

$66.0

million are due to CRG drawing the entire

$7.1

million on the Cardinal Health

414

letter of credit. The CRG Lenders sought a Writ of Prohibition in the Ohio Supreme Court to prevent this case from moving forward, which was denied, and proceedings resumed in front of the Ohio Court. Following an unsuccessful mediation on

May 7, 2019,

Navidea moved for summary judgment on

June 28, 2019.

November 27, 2019,

the Ohio Court found that when CRG collected more than

$66.0

million, they took an excess recovery and breached the Global Settlement Agreement. The Ohio Court awarded approximately

$4.3

million to Navidea, plus statutory interest from

April 9, 2018,

the date CRG drew on the Cardinal Health

414

letter of credit. The Ohio Court also found that there was

unjust enrichment or conversion by CRG since this was a matter of contract and only contract damages were appropriate. The decision was a final appealable order and terminated the case before the Ohio Court. On

December 5, 2019,

CRG filed a notice of appeal with Ohio's

10th

District Court of Appeals regarding the judgment in favor of Navidea. The briefing of the appeal concluded on

March 27, 2020,

and oral argument on the appeal was held on

September 23, 2020.

March 16, 2021,

Ohio's

10th

District Court of Appeals issued a decision which reversed the Ohio Court's

November 27, 2019

ruling that CRG breached the Global Settlement Agreement and its award of

$4.3

million plus statutory interest to Navidea. The Ohio Court of Appeals held that the Ohio Court did

not

have jurisdiction to adjudicate Navidea's claims and therefore did

not

rule on the factual merits of Navidea's claims regarding CRG's recovery in excess of the contractually agreed maximum amount. On

April 30, 2021,

Navidea filed a notice of appeal of the Ohio Court of Appeals' decision to the Ohio Supreme Court along with a memorandum in support of jurisdiction. The Ohio Supreme Court has discretion to accept or

not

accept the appeal and the outcome of their decision with respect to acceptance remains unknown.

CRG filed another lawsuit in the Texas Court in

April 2018.

This suit seeks a declaratory judgment that CRG did

not

breach the Global Settlement Agreement by drawing the entire

$7.1

million on the Cardinal Health

414

letter of Credit. CRG also alleges that the Company breached the Global Settlement Agreement by appealing the Texas Court's judgment and by filing the suit in Franklin County, Ohio. The Company moved to dismiss CRG's claims under the Texas Citizens' Participation Act. The Texas Court denied the motion to dismiss. The Company filed an interlocutory appeal of the denial of its motion to dismiss. The Court of Appeals affirmed the Texas Court's refusal to dismiss CRG's claim on

August 28, 2020.

The Company has filed a petition for review with the Texas Supreme Court seeking to reverse the Texas Court's ruling. The Texas Supreme Court denied the Company's petition on

December 18, 2020,

and litigation resumed in the Texas Court on

February 1, 2021.

See Note

Platinum Litigation

November 2017,

Platinum-Montaur commenced an action against the Company in the Supreme Court of the State of New York, County of New York (the “New York Supreme Court”), seeking damages of approximately

$1.9

million purportedly due as of

March 3, 2017,

plus interest accruing thereafter. The claims asserted were for breach of contract and unjust enrichment in connection with funds received by the Company under the Platinum Loan Agreement. The action was subsequently removed to the United States District Court for the Southern District of New York. On

October 31, 2018,

the District Court granted judgment for Navidea and dismissed all claims in the case. The District Court stated that Platinum-Montaur had

standing to assert any contractual interest in funds that might be due under the Platinum Loan Agreement. The District Court also disagreed with Platinum-Montaur's claim of unjust enrichment on similar grounds and found that Platinum-Montaur lacked any sufficient personal stake to maintain claims against Navidea. The claims against Navidea were dismissed without prejudice on the grounds of lack of standing to pursue the claims asserted.

November 30, 2018,

Platinum-Montaur filed a notice of appeal with the United States Court of Appeals for the Second Circuit (the “Second Circuit”) claiming that the District Court erred in dismissing Platinum-Montaur's claims for breach of contract and unjust enrichment. On

January 22, 2019,

Platinum-Montaur filed its brief in the Second Circuit, asking the Second Circuit to reverse the District Court and remand the case to the District Court for further proceedings. The Second Circuit held oral argument in this matter on

September 5, 2019.

November 25, 2019,

the Second Circuit issued a decision which remanded the case to the District Court for further consideration of whether the District Court had jurisdiction over the case following removal from the New York Supreme Court. The Second Circuit did

not

address the merits of Platinum-Montaur's allegations against Navidea. By agreement of the parties, the case was remanded from the District Court to the New York Supreme Court. A preliminary conference was set for

April 28, 2020

but was cancelled due to the COVID-

pandemic. After a delay due to the New York Supreme Court

not

accepting non-emergency filings due to the pandemic, Navidea filed a Motion to Dismiss on

June 4, 2020.

September 2, 2020,

the New York Supreme Court granted the Motion to Dismiss. Platinum-Montaur filed a Notice of Appeal of the New York Supreme Court's decision on

September 23, 2020

and the appeal is now docketed with the Appellate Department-First Division. However, Platinum-Montaur has

not

yet perfected that appeal. Until Platinum-Montaur perfects the appeal, a timeline for resolution of the appeal, including briefing and potential oral argument, is unknown. See Note

Goldberg Agreement and Litigation

August 2018,

Dr. Michael Goldberg resigned from his positions as an executive officer and a director of Navidea. In connection with Dr. Goldberg's resignation, Navidea and Dr. Goldberg entered into the Goldberg Agreement, with the intent of entering into

one

or more additional Definitive Agreements, which set forth the terms of the separation from service. Among other things, the Goldberg Agreement provided that Dr. Goldberg would be entitled to

1,175,000

shares of our Common Stock, representing in part payment of accrued bonuses and payment of the balance of the Platinum debt. A portion of the

1,175,000

shares to be issued to Dr. Goldberg would be held in escrow for up to

months in order to reimburse Navidea in the event that Navidea is obligated to pay any portion of the Platinum debt to a party other than Dr. Goldberg. Further, the Goldberg Agreement provided that the Company's subsidiary, MT, would redeem all of Dr. Goldberg's preferred stock and issue to Dr. Goldberg super voting common stock equal to

of the outstanding shares of MT. In

November 2018,

the Company issued

925,000

shares of our Common Stock to Dr. Goldberg,

250,000

of which were placed in escrow in accordance with the Goldberg Agreement.

February 11, 2019,

Dr. Goldberg represented to the MT Board that he had, without MT Board or shareholder approval, created a subsidiary of MT, transferred all of the assets of MT into the subsidiary, and then issued himself stock in the subsidiary. On

February 19, 2019,

Navidea notified MT that it was terminating the sublicense in accordance with its terms, effective

March 1, 2019,

due to MT's insolvency. On

February 20, 2019,

the MT Board removed Dr. Goldberg as President and Chief Executive Officer of MT and from any other office of MT to which he

may

December 18, 2020

action in response.

New York Litigation Involving Dr. Goldberg

February 20, 2019,

Navidea filed a complaint against Dr. Goldberg in the United States District Court, Southern District of New York, alleging breach of the Goldberg Agreement, as well as a breach of the covenant of good faith and fair dealing and to obtain a declaratory judgment that Navidea's performance under the Goldberg Agreement is excused and that Navidea is entitled to terminate the Goldberg Agreement as a result of Dr. Goldberg's actions. On

April 26, 2019,

Navidea filed an amended complaint against Dr. Goldberg which added a claim for breach of fiduciary duty seeking damages related to certain actions Dr. Goldberg took while CEO of Navidea. On

June 13, 2019,

Dr. Goldberg answered the amended complaint and asserted counterclaims against Navidea and

third

-party claims against MT for breach of the Goldberg Agreement, wrongful termination, injunctive relief, and quantum meruit.

December 26, 2019,

third

not

breaches of the Goldberg Agreement.

November 29, 2018 (

the date upon which Dr. Bruck and Mr. Rice were appointed by Navidea to the Board of MT), or to reinstate the terminated sublicense between Navidea and MT.

In addition, the District Court found Navidea's breach of fiduciary duty claim against Dr. Goldberg for conduct occurring more than

three

January 31, 2020,

April 1, 2020,

the District Court denied Dr. Goldberg's motion for leave to amend in its entirety.

January 27, 2020,

July 9, 2020,

the Magistrate Judge issued her Report and Recommendation which recommended that: (

) the District Court decline to exercise jurisdiction over Dr. Goldberg's motion as it pertained to expenses and fees incurred in defense of the Delaware Action; (

) the District Court decline to award any fees to Dr. Goldberg for the breach of fiduciary duty without additional motion practice on the issue; (

) establish a protocol by which Dr. Goldberg could establish the amounts due for advancement.

August 24, 2020,

in connection with Dr. Goldberg's motion for advancement, the District Court adopted the Magistrate Judge's report and recommendation and found that while Dr. Goldberg was

not

being granted advancement of fees and expenses incurred in connection with either the Delaware Action or the assertion of

third

April 21, 2021,

the Magistrate Judge issued her report and recommended that: (

) Dr. Goldberg only be awarded

$14,955

for indemnification for his attorneys' fees; (

) Dr. Goldberg only be advanced

$1,237.50

for his attorneys' fees subject to repayment; (

) Navidea should

not

be required to indemnify or advance any of the costs sought by Dr. Goldberg; (

) Dr. Goldberg is

not

entitled to advancement for the prosecution of his counterclaims and

third

-party claims; (

) Dr .Goldberg's motion to hold Navidea in contempt be denied; and (

) Navidea should

not

be required to advance any additional fees or costs unless Dr. Goldberg presents his time records and costs in compliance with the District Court's orders. On

May 5, 2021,

Dr. Goldberg filed his objections to the Magistrate Judge's order and Navidea will respond on

May 19, 2021.

The District Court will rule upon the objections.

Fact discovery in the New York Action has been completed and the parties and the Court anticipate meeting in the future to address remaining case deadlines.

Delaware Litigation Involving Dr. Goldberg

February 20, 2019,

MT initiated a suit against Dr. Goldberg in the Court of Chancery of the State of Delaware, alleging, among other things, breach of fiduciary duty as a director and officer of MT and conversion, and to obtain a declaratory judgment that the transactions Dr. Goldberg caused MT to effect are void. On

June 12, 2019,

the Delaware Court found that Dr. Goldberg's actions were

not

May 23, 2019

December 1

through

December 3, 2020.

The Delaware Court requested post-trial briefing and a post-trial hearing. In addition, Dr. Goldberg filed

two

additional requests for relief –

one

seeking to hold MT's directors in contempt and

one

seeking to challenge the appointment of certain individuals to the MT Board. MT opposed Dr. Goldberg's filings. The Delaware Court conducted oral argument on all remaining issues on

March 16, 2021

and indicated that a written opinion will be forthcoming.

Derivative Action Involving Dr. Goldberg

July 26, 2019,

Dr. Goldberg served shareholder demands on the Boards of Directors of Navidea and MT repeating many of the claims made in the lawsuits described above. On or about

November 20, 2019,

April 3, 2020,

Dr. Goldberg dismissed the derivative action in New York without prejudice, and the Court approved the dismissal. Dr. Goldberg retains the ability to re-file the action in Delaware. Dr. Goldberg has

not

yet re-filed his derivative complaint. See Notes

and

NYSE American Continued Listing Standards

Navidea must maintain compliance with NYSE American continued listing standards, including those relating to stockholders' equity. Specifically, Sections

1003

(a)(i), (ii) and (iii) of the NYSE American Company Guide (the “Guide”), the highest of such standards requiring an issuer to have stockholders' equity of

$6.0

million or more if it has reported losses from continuing operations and/or net losses in its

five

most recent fiscal years. As of

March 31, 2021,

the Company had stockholders' equity of approximately

$4.3

million.

Even if an issuer does

not

meet the standards required by Sections

1003

(a)(i), (ii) and (iii) of the Guide, the NYSE American will

not

normally consider delisting securities of an issuer that fails to meet these requirements if the issuer has (

) average global market capitalization of at least

$50,000,000;

or total assets and revenue of

$50,000,000

in its last fiscal year, or in

two

of its last

three

fiscal years; and (

) the issuer has at least

1,100,000

shares publicly held, a market value of publicly held shares of at least

$15,000,000

and

400

round lot shareholders. As of

March 31, 2021,

the Company's total market capitalization was approximately

$57.7

million. However, declines in the Company's stock price since

March 31, 2021

have resulted in total market capitalization falling below

$50.0

million. Therefore, we currently do

not

meet these exceptions and there is a risk that our Common Stock

may

be delisted as a result of our failure to meet the minimum stockholders' equity requirement for continued listing.

XML 27 R18.htm IDEA: XBRL DOCUMENT

Note 12 - Equity

3 Months Ended

Mar. 31, 2021

Stockholders' Equity Note Disclosure [Text Block]

12.

Equity

December 2019,

the Company executed a Stock Purchase Agreement with the investors named therein. Pursuant to the Stock Purchase Agreement, the investors agreed to purchase approximately

2.1

million shares of the Company's Common Stock in a private placement for aggregate gross proceeds to the Company of approximately

$1.9

million. Of this amount, approximately

$1.1

million was received during

2019,

resulting in approximately

$812,000

of stock subscriptions receivable as of

December 31, 2019.

The remaining

$812,000

of proceeds were received and the related Common Stock was issued in

January 2020.

February 2020,

the Company executed agreements with

two

existing investors to purchase approximately

4.0

million shares of the Company's Common Stock for aggregate gross proceeds to Navidea of approximately

$3.4

million. Of this amount, approximately

$850,000

was received and the related Common Stock was issued during the

first

quarter of

2020.

The remaining

$1.7

million was received and the related Common Stock was issued during the

second

quarter of

2020.

August 30, 2020,

the Company entered into a Common Stock Purchase Agreement with the Investors named therein, pursuant to which the Investors agreed to purchase from the Company, up to

$25.0

million in shares of the Company's Common Stock. As of the date of filing of this Quarterly Report on Form

-Q,

$25,000

has been received under the Common Stock Purchase Agreement. In accordance with current accounting guidance, the remaining

$4.975

million of stock subscriptions receivable was included in common stock subscriptions receivable in the consolidated balance sheet as of

March 31, 2021.

See Note

August 31, 2020,

the Company entered into a Series D Preferred Stock Purchase Agreement with Keystone pursuant to which the Company agreed to issue to Keystone

150,000

shares of Series D Preferred Stock for an aggregate purchase price of

$15.0

million. Pursuant to the Series D Preferred Stock Purchase Agreement, Keystone will purchase Series D Preferred Stock in amounts to be determined by Keystone in

one

or more closings. The Series D Preferred Stock will be convertible into a maximum of

5,147,000

shares of Common Stock.

Of the

$15.0

million, approximately

$5.0

million was received and the related

49,500

shares of Series D Preferred Stock were issued through

March 31, 2021.

These

49,500

shares were subsequently converted into

2,341,258

shares of Common Stock through

March 31, 2021.

Of the

$5.0

million received as of

March 31, 2021,

approximately

$3.2

million was received during the

first

quarter of

2021,

$2.925

million of which was received prior to the filing of our Annual Report on Form

-K for the year ended

December 31, 2020.

In accordance with current accounting guidance, this

$2.925

million was included in stock subscriptions receivable in the consolidated balance sheet as of

December 31, 2020.

An additional

$500,000

was received and the related

5,000

shares of Series D Preferred Stock were issued during the period beginning on

April 1, 2021

and ending on the date of filing of this Quarterly Report on Form

-Q. These

5,000

shares of Series D Preferred Stock were subsequently converted into

316,725

shares of Common Stock during the period beginning on

April 1, 2021

and ending on the date of filing of this Quarterly Report on Form

-Q. In accordance with current accounting guidance,

$500,000

of stock subscriptions receivable was included in stock subscriptions and other receivables, and approximately

$9.6

million was included in preferred stock subscriptions receivable in the consolidated balance sheet as of

March 31, 2021.

See Notes

and

17.

March 2, 2021,

the Company entered into a Series E Preferred Stock Purchase Agreement with an existing accredited investor, John K. Scott, Jr. pursuant to which the Company issued to Mr. Scott in a private placement transaction

50,000

shares of Series E Preferred Stock for an aggregate purchase price of

$5.0

million.

Under the Series E Preferred Stock Purchase Agreement, Mr. Scott was granted a right of

first

offer with respect to future issuances of Company securities (the “Right of First Offer”); provided, however, that in

event shall Mr. Scott have such right if the acquisition of any of such securities would result in Mr. Scott beneficially holding more than

33.33%

of the Company's outstanding Common Stock on an as-converted basis, as determined in accordance with Section

(d) of the Securities Exchange Act of

1934,

as amended (the “Exchange Act”), and the rules thereunder (the “Share Cap”). In the event that Mr. Scott does

not

exercise the Right of First Offer, the Company will then be entitled to offer and sell the new securities to any

third

party at a price

not

less than, and upon terms

more favorable to the offeree than, those offered to Mr. Scott (a “Third Party Offering”). Pursuant to the Series E Preferred Stock Purchase Agreement, Mr. Scott also has the option to purchase up to

33.33%

of the new securities offered in a Third-Party Offering at the same price and upon the terms available to the other purchaser(s) (the “Preemptive Right”); provided, however, that in

event

may

Mr. Scott acquire new Company securities in a Third-Party Offering to the extent the acquisition thereof would violate the Share Cap. The Right of First Offer and the Preemptive Right will expire upon the earlier of (i)

December 31, 2021

or (ii) upon the voluntary or involuntary liquidation, dissolution, or winding up of the Company.

one

or more registration statements to register for resale the maximum number of Conversion Shares (as defined below) issuable upon conversion of the Series E Preferred Stock. In the event that both (i) the number of shares of Common Stock beneficially held by Mr. Scott falls below

20%

of the outstanding Common Stock on an as-converted basis, as determined in accordance with Section

(d) of the Exchange Act and the rules thereunder, and (ii) Mr. Scott is an affiliate (as that term is defined under Rule

144

) at the time of the Reload Request (as defined below), the Company, upon written request from Mr. Scott (the “Reload Request”), will be required prepare and file with the SEC one, and only one, additional registration statement covering the resale of those shares of Common Stock owned by Mr. Scott as of the date of the Reload Request that, as of such time, are

not

registered for resale under the Securities Act of

1933,

as amended (the “Securities Act”). The securities issued in the offering have

not

been registered under the Securities Act, and until so registered the securities

may

not

be offered or sold absent registration or availability of an applicable exemption from registration.

Except with respect to transactions which

may

adversely affect any right, preference, privilege or voting power of the Series E Preferred Stock, the Series E Preferred Stock has

voting rights. Whenever the Company's Board of Directors declares a dividend on Common Stock, each record holder of a share of Series E Preferred Stock on the record date set by the Board of Directors will be entitled to receive an amount equal to such dividend declared on

one

share of Common Stock multiplied by the number of shares of Common Stock (the “Series E Conversion Shares”) into which such share of Series E Preferred Stock could be converted on the record date, without regard to any conversion limitations in the Series E Preferred Certificate of Designation of Preferences, Rights and Limitations (the “Series E Preferred Certificate”). Holders of the Series E Preferred Stock

may

convert some or all of the Series E Preferred Stock into Series E Conversion Shares at a fixed price of

$2.30

per Series E Conversion Share, provided that the aggregate number of Series E Conversion Shares issued pursuant to the Series E Preferred Certificate cannot exceed the Share Cap without shareholder approval, which the Company is

not

required to seek. The Company has the right to redeem any outstanding shares of Series E Preferred Stock at a price of

$110

per share at any time on or prior to the

one

-year anniversary of the issuance date, payable in cash. See Note

Navidea intends to use the net proceeds from these transactions to fund its research and development programs, including continued advancement of its

two

Phase

and Phase

clinical trials of

Tc99m

tilmanocept in patients with rheumatoid arthritis, and for general working capital purposes and other operating expenses. See Note

During the

three

-month period ended

March 31, 2021,

we issued

30,018

shares of our Common Stock valued at

$77,000

as matching contributions to our

401

(k) Plan.

During the

three

-month period ended

March 31, 2020,

we issued

53,315

shares of our Common Stock valued at

$65,000

to our employees as partial payment in lieu of cash for their

2019

bonuses.

XML 28 R19.htm IDEA: XBRL DOCUMENT

Note 13 - Stock Warrants

3 Months Ended

Mar. 31, 2021

Stock Warrants Disclosure [Text Block]

13.	Stock Warrants

March

31,

2021,

there are

972,324

warrants outstanding to purchase Navidea's Common Stock. The warrants are exercisable at prices ranging from

$0.20

$49.80

per share with a weighted average exercise price of

$17.97

per share. The warrants have remaining outstanding terms ranging from

one

14.4

years.

XML 29 R20.htm IDEA: XBRL DOCUMENT

Note 14 - Income Taxes

3 Months Ended

Mar. 31, 2021

Income Tax Disclosure [Text Block]

14.	Income Taxes

Income taxes are accounted for under the asset and liability method in accordance with Accounting Standards Codification

740,

Income Taxes

. Deferred tax assets (“DTAs”) and deferred tax liabilities (“DTLs”) are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases, and operating loss and tax credit carryforwards. DTAs and DTLs are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on DTAs and DTLs of a change in tax rates is recognized in income in the period that includes the enactment date.

Current accounting standards require a valuation allowance against DTAs if, based on the weight of available evidence, it is more likely than

not

that some or all of the DTAs

may

not

be realized. Due to the uncertainty surrounding the realization of these DTAs in future tax returns, all of the DTAs have been fully offset by a valuation allowance as of

March 31, 2021

and

December 31, 2020.

In assessing the realizability of DTAs, management considers whether it is more likely than

not

that some portion or all of the DTAs will

not

be realized. The ultimate realization of DTAs is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities (including the impact of available carryback and carryforward periods) and projected future taxable income in making this assessment. Based upon the level of historical taxable income and projections for future taxable income over the periods in which the DTAs are deductible, management believes it is more likely than

not

that the Company will

not

realize the benefits of these deductible differences or tax carryforwards as of

March 31, 2021.

liability for uncertain tax positions was recorded as of

March

31,

2021

December

31,

2020

and we do

not

expect any significant changes in the next

twelve

months. Should we need to accrue interest or penalties on uncertain tax positions, we would recognize the interest as interest expense and the penalties as a selling, general and administrative expense. As of

March

31,

2021,

tax years

2017

2020

remained subject to examination by federal and state tax authorities.

As of

March 31, 2021,

we had approximately

$153.3

million of federal and

$20.1

million of state net operating loss carryforwards, as well as approximately

$8.9

million of federal R&D credit carryforwards which expire from

2021

2040.

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References + Details

XML 30 R21.htm IDEA: XBRL DOCUMENT

Note 15 - Segments

3 Months Ended

Mar. 31, 2021

Segment Reporting Disclosure [Text Block]

15.

Segments

inter-segment sales. We manage our business based on

two

primary types of drug products: (i) diagnostic substances, including

Tc99m

tilmanocept and other diagnostic applications of our Manocept platform, and (ii) therapeutic development programs, including therapeutic applications of our Manocept platform.

The information in the following tables is derived directly from each reportable segment's financial reporting.

Three Months Ended March 31, 2021	Diagnostics			Therapeutics			Corporate			Total
License revenue	$	22,486		$	—		$	—		$	22,486
Grant and other revenue		101,251			—			—			101,251
Total revenue		123,737			—			—			123,737
Cost of revenue		—			—			—			—
Research and development expenses		1,094,390			128,364			—			1,222,754
Selling, general and administrative expenses, excluding depreciation and amortization (1)		—			2,006			2,210,991			2,212,997
Depreciation and amortization (2)		6,040			—			11,708			17,748
Loss from operations (3)		(976,693	)		(130,370	)		(2,222,699	)		(3,329,762	)
Other income (4)		—			—			362,870			362,870
Net loss		(976,693	)		(130,370	)		(1,859,829	)		(2,966,892	)
Total assets, net of depreciation and amortization:
United States	$	160,669		$	—		$	9,723,212		$	9,883,881
International		193,194			—			—			193,194
Capital expenditures		—			—			—			—

Three Months Ended March 31, 2020	Diagnostics			Therapeutics			Corporate			Total
Royalty revenue	$	15,221		$	—		$	—		$	15,221
Grant and other revenue		58,916			82,135			—			141,051
Total revenue		74,137			82,135			—			156,272
Cost of revenue		609			—			—			609
Research and development expenses		957,626			41,643			—			999,269
Selling, general and administrative expenses, excluding depreciation and amortization (1)		—			(1,522	)		1,812,433			1,810,911
Depreciation and amortization (2)		—			—			16,843			16,843
(Loss) income from operations (3)		(884,098	)		42,014			(1,829,276	)		(2,671,360	)
Other expense (4)		—			—			(2,248	)		(2,248	)
Net loss		(884,098	)		42,014			(1,831,524	)		(2,673,608	)
Total assets, net of depreciation and amortization:
United States	$	36,671		$	2,494		$	4,438,066		$	4,477,231
International		—			—			—			—
Capital expenditures		—			—			6,459			6,459

(

)

General and administrative expenses, excluding depreciation and amortization, represent costs that relate to the general administration of the Company and as such are

not

currently allocated to our individual reportable segments, other than those expenses directly incurred by Navidea Europe, Navidea UK and MT.

(

)

Depreciation and amortization are reflected in selling, general and administrative expenses (

$17,748

and

$16,843

for the

three

-month periods ended

March 31, 2021

and

2020,

respectively).

(

)

Income (loss) from operations does

not

reflect the allocation of certain selling, general and administrative expenses, excluding depreciation and amortization, to our individual reportable segments, other than those expenses directly incurred by Navidea Europe, Navidea UK and MT.

(

)

Amounts consist primarily of interest income and interest expense, which are

not

currently allocated to our individual reportable segments.

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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-SubTopic 10
-Section 50
-Paragraph 26
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8844-108599

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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XML 31 R22.htm IDEA: XBRL DOCUMENT

Note 16 - Supplemental Disclosure for Statements of Cash Flows

3 Months Ended

Mar. 31, 2021

Cash Flow, Supplemental Disclosures [Text Block]

16.	Supplemental Disclosure for Statements of Cash Flows

During the

three

-month periods ended

March

31,

2021

and

2020,

we paid interest aggregating

$3,000

in both periods. During the

three

-month period ended

March 31, 2021,

we collected approximately

$2.925

million of stock subscriptions which were received prior to the filing of our Annual Report on Form

-K for the year ended

December 31, 2020

and were included in stock subscriptions receivable in our consolidated balance sheet as of

December 31, 2020.

February 2020,

the Company amended its existing office lease and recognized a right-of-use lease asset in exchange for a lease liability of

$100,432.

During the

three

-month period ended

March 31, 2021,

we issued

30,018

shares of our Common Stock valued at

$77,000

as matching contributions to our

401

(k) Plan. During the

three

-month period ended

March 31, 2020,

we issued

53,315

shares of our Common Stock valued at

$65,000

to our employees as partial payment in lieu of cash for their

2019

bonuses.

XML 32 R23.htm IDEA: XBRL DOCUMENT

Note 17 - Subsequent Events

3 Months Ended

Mar. 31, 2021

Subsequent Events [Text Block]

17.	Subsequent Events

The Company has evaluated events and transactions subsequent to

March 31, 2021

and through the date these consolidated financial statements were included in this Quarterly Report on Form

-Q and filed with the SEC.

As discussed previously, the Company entered into a Series D Preferred Stock Purchase Agreement with Keystone for a total commitment of

$15.0

million. Of this amount, approximately

$5.0

million was received and the related

49,500

shares of Series D Preferred Stock were issued through

March 31, 2021.

An additional

$500,000

was received and the related

5,000

shares of Series D Preferred Stock were issued during the period beginning on

April 1, 2021

and ending on the date of filing of this Quarterly Report on Form

-Q. These

5,000

shares of Series D Preferred Stock were subsequently converted into

316,725

shares of Common Stock during the period beginning on

April 1, 2021

and ending on the date of filing of this Quarterly Report on Form

-Q. In accordance with current accounting guidance,

$500,000

of stock subscriptions receivable was included in stock subscriptions and other receivables, and approximately

$9.6

million was included in preferred stock subscriptions receivable in the consolidated balance sheet as of

March 31, 2021.

See Notes

and

12.

XML 33 R24.htm IDEA: XBRL DOCUMENT

Significant Accounting Policies (Policies)

3 Months Ended

Mar. 31, 2021

Accounting Policies [Abstract]

Basis of Accounting, Policy [Policy Text Block]

Basis of Presentation:

The information presented as of

March 31, 2021

and for the

three

-month periods ended

March 31, 2021

and

2020

March 31, 2021

and the results for the interim periods are

not

December 31, 2020,

which were included as part of our Annual Report on Form

-K.

During the ongoing COVID-

not

believe there has been an appreciable impact to the Company's clinical development and regulatory timelines resulting from COVID-

19.

However, the COVID-

outbreak has delayed enrollment in our

NAV3

clinical study in the United Kingdom due to national COVID-

-related shutdowns. The extent to which COVID-

impacts our operations and financial results will depend on numerous evolving factors that we are

not

Fair Value of Financial Instruments, Policy [Policy Text Block]

Financial Instruments and Fair Value:

The following methods and assumptions were used to estimate the fair value of each class of financial instruments:

(

)

Cash and cash equivalents, stock subscriptions and other receivables, and accounts payable:

The carrying amounts approximate fair value because of the short maturity of these instruments.

(

)

Notes payable:

The carrying value of our debts as of

March 31, 2021

and

December 31, 2020

primarily consisted of the face amount of the notes plus accrued interest. As of

March 31, 2021

and

December 31, 2020,

the fair value of our notes payable was approximately

$191,000

and

$745,000,

both amounts equal to the carrying value of the notes payable. See Note

Revenue [Policy Text Block]

Revenue Recognition:

Lessee, Leases [Policy Text Block]

Leases:

2018.

months or less are

not

10.

Stockholders' Equity Note, Redeemable Preferred Stock, Issue, Policy [Policy Text Block]

Series D and Series E Convertible Preferred Stock:

The Company evaluated the provisions of the Series D and Series E Preferred Stock under Accounting Standards Codification (“ASC”)

480,

Distinguishing Liabilities from Equity

, ASC

815,

Derivatives and Hedging

, ASC

470,

Debt

, and Accounting Series Release (“ASR”)

268,

Presentation in Financial Statements of

“

Redeemable Preferred Stocks

not

unconditional. Accordingly, the Series D and Series E Preferred Stock should be classified as equity. Neither the embedded conversion option nor the embedded call option meet the criteria to be separated from the Series E or Series E Preferred stock and thus these features should

not

No.

2020

06,

Accounting for Convertible Instruments and Contracts in an Entity

s Own Equity

, effective

January 1, 2021,

not

contain conversion features that could result in the Company being required to redeem a portion of the shares converted, thus the Series D and Series E Preferred Stock should

not

be classified in mezzanine equity. See Note

12.

New Accounting Pronouncements, Policy [Policy Text Block]

Recently Adopted Accounting Standards:

December 2019,

the Financial Accounting Standards Board (“FASB”) issued ASU

No.

2019

12,

Income Taxes (Topic

740

): Simplifying the Accounting for Income Taxes

. ASU

2019

is intended to improve consistent application and simplify the accounting for income taxes. ASU

2019

removes certain exceptions to the general principles in Topic

740

and clarifies and amends existing guidance. ASU

2019

is effective for annual and interim reporting periods beginning after

December 12, 2020,

with early adoption permitted. The adoption of ASU

2019

did

not

have a material impact on our consolidated financial statements.

August 2020,

the FASB issued ASU

No.

2020

06,

Accounting for Convertible Instruments and Contracts in an Entity

s Own Equity

. ASU

2020

was issued to reduce the complexity associated with accounting for certain financial instruments with characteristics of liabilities and equity. ASU

2020

also amends the guidance for the derivatives scope exception for contracts in an entity's own equity and improves and amends the related EPS guidance. ASU

2020

is effective for public business entities except smaller reporting companies for annual and interim reporting periods beginning after

December 15, 2021,

and for annual and interim reporting periods beginning after

December 15, 2023

for all other entities. Early adoption is permitted, but the guidance must be adopted as of the beginning of a fiscal year. We adopted ASU

2020

effective

January 1, 2021

using the modified retrospective method. The adoption of ASU

2020

did

not

result in a cumulative effect adjustment to retained earnings.

Recently Issued Accounting Standards:

May 2021,

the FASB Issued ASU

No.

2021

04,

Issuer

s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options

. ASU

2021

ASU2

021

ASU2021

2021

is effective for all entities for fiscal years beginning after

December 15, 2021,

not

expect the adoption of ASU

2021

to have a material impact on our consolidated financial statements.

XML 34 R25.htm IDEA: XBRL DOCUMENT

Note 3 - Revenue From Contracts With Customers (Tables)

3 Months Ended

Mar. 31, 2021

Disaggregation of Revenue [Table Text Block]

	Three Months Ended March 31,
	2021		2020
Royalty revenue:
Tc99m tilmanocept - Europe	$	—	$	15,221

License revenue:
Tc99m tilmanocept - Europe	$	22,486	$	—

Contract with Customer, Contract Asset, Contract Liability, and Receivable [Table Text Block]

	Three Months Ended March 31,
	2021		2020
Total deferred revenue, beginning of period	$	700,000	$	700,000
Revenue recognized from satisfaction of performance obligations		—		—
Total deferred revenue, end of period	$	700,000	$	700,000

XML 35 R26.htm IDEA: XBRL DOCUMENT

Note 4 - Stock-based Compensation (Tables)

3 Months Ended

Mar. 31, 2021

Share-based Payment Arrangement, Option, Activity [Table Text Block]

	Three Months Ended March 31, 2021
	Number of Options		Weighted Average Exercise Price		Weighted Average Remaining Contractual Life (years)		Aggregate Intrinsic Value
Outstanding, January 1, 2021		549,970	$	8.81		8.0	$	209,280
Granted		229,500		2.54
Outstanding, March 31, 2021		779,470	$	6.97		8.4	$	184,320
Exercisable, March 31, 2021		201,438	$	15.21		6.4	$	67,841

Schedule of Nonvested Restricted Stock Units Activity [Table Text Block]

	Three Months Ended March 31, 2021
	Number of Shares			Weighted Average Grant-Date Fair Value
Unvested, January 1, 2021		60,000		$	2.90
Granted		12,500			2.28
Vested		(10,000	)		1.06
Unvested, March 31, 2021		62,500		$	3.07

XML 36 R27.htm IDEA: XBRL DOCUMENT

Note 6 - Inventory (Tables)

3 Months Ended

Mar. 31, 2021

Schedule of Inventory, Current [Table Text Block]

	March 31, 2021		December 31, 2020
Materials	$	77,750	$	77,750
Finished goods		88,492		92,048
Total inventory	$	166,242	$	169,798

XML 37 R28.htm IDEA: XBRL DOCUMENT

Note 10 - Leases (Tables)

3 Months Ended

Mar. 31, 2021

Lessee, Operating Lease, Liability, Maturity [Table Text Block]

Maturity of Lease Liabilities	Operating Lease Payments
2021 (remaining)	$	251,842
2022		291,111
2023		19,699
2024		1,355
Total undiscounted operating lease payments		564,007
Less imputed interest		50,306
Present value of operating lease liabilities	$	513,701

Lessee, Operating Lease, Assets and Liabilities [Table Text Block]

Balance Sheet Classification
Current lease liabilities	$	304,262
Noncurrent lease liabilities		209,439
Total operating lease liabilities	$	513,701

Lease, Cost [Table Text Block]

Other Information
Weighted-average remaining lease term for operating leases (years)	1.6
Weighted-average discount rate for operating leases	10.9	%

XML 38 R29.htm IDEA: XBRL DOCUMENT

Note 15 - Segments (Tables)

3 Months Ended

Mar. 31, 2021

Schedule of Segment Reporting Information, by Segment [Table Text Block]

Three Months Ended March 31, 2021	Diagnostics			Therapeutics			Corporate			Total
License revenue	$	22,486		$	—		$	—		$	22,486
Grant and other revenue		101,251			—			—			101,251
Total revenue		123,737			—			—			123,737
Cost of revenue		—			—			—			—
Research and development expenses		1,094,390			128,364			—			1,222,754
Selling, general and administrative expenses, excluding depreciation and amortization (1)		—			2,006			2,210,991			2,212,997
Depreciation and amortization (2)		6,040			—			11,708			17,748
Loss from operations (3)		(976,693	)		(130,370	)		(2,222,699	)		(3,329,762	)
Other income (4)		—			—			362,870			362,870
Net loss		(976,693	)		(130,370	)		(1,859,829	)		(2,966,892	)
Total assets, net of depreciation and amortization:
United States	$	160,669		$	—		$	9,723,212		$	9,883,881
International		193,194			—			—			193,194
Capital expenditures		—			—			—			—

Three Months Ended March 31, 2020	Diagnostics			Therapeutics			Corporate			Total
Royalty revenue	$	15,221		$	—		$	—		$	15,221
Grant and other revenue		58,916			82,135			—			141,051
Total revenue		74,137			82,135			—			156,272
Cost of revenue		609			—			—			609
Research and development expenses		957,626			41,643			—			999,269
Selling, general and administrative expenses, excluding depreciation and amortization (1)		—			(1,522	)		1,812,433			1,810,911
Depreciation and amortization (2)		—			—			16,843			16,843
(Loss) income from operations (3)		(884,098	)		42,014			(1,829,276	)		(2,671,360	)
Other expense (4)		—			—			(2,248	)		(2,248	)
Net loss		(884,098	)		42,014			(1,831,524	)		(2,673,608	)
Total assets, net of depreciation and amortization:
United States	$	36,671		$	2,494		$	4,438,066		$	4,477,231
International		—			—			—			—
Capital expenditures		—			—			6,459			6,459

XML 39 R30.htm IDEA: XBRL DOCUMENT

Note 1 - Summary of Significant Accounting Policies (Details Textual) - USD ($)	Mar. 31, 2021	Dec. 31, 2020
Notes Payable, Fair Value Disclosure	$ 191,000	$ 745,000

XML 40 R31.htm IDEA: XBRL DOCUMENT

Note 2 - Liquidity (Details Textual) - USD ($)					1 Months Ended					3 Months Ended			7 Months Ended	8 Months Ended	12 Months Ended
Note 2 - Liquidity (Details Textual) - USD ($)	Mar. 02, 2021	Feb. 23, 2021	Aug. 31, 2020	May 18, 2020	May 13, 2021	Aug. 31, 2020	Jan. 31, 2020	Dec. 31, 2019	Nov. 30, 2017	Mar. 31, 2021	Jun. 30, 2020	Mar. 31, 2020	Mar. 31, 2021	May 13, 2021	Dec. 31, 2020	Dec. 31, 2019	Aug. 30, 2020
Common Stock, Par or Stated Value Per Share (in dollars per share)										$ 0.001			$ 0.001		$ 0.001
Proceeds from Issuance of Common Stock							$ 812,000	$ 1,900,000		$ 13	$ 1,700,000	$ 850,000				$ 1,100,000
Stock Issued During Period, Shares, New Issues (in shares)								2,100,000
Stock Issued During Period, Value, New Issues												700,000
Proceeds from Issuance of Preferred Stock and Preference Stock										8,175,000
Paycheck Protection Program CARES Act [Member]
Proceeds from Notes Payable, Total				$ 366,000
Forgiveness of Notes Payable		$ 366,000
Series D Preferred Stock [Member]
Stock Issued During Period, Value, New Issues										250,001
Series E Preferred Stock [Member]
Stock Issued During Period, Value, New Issues										4,980,709
Keystone Capital Partners, LLC [Member] \| Series D Preferred Stock [Member]
Stock Issued During Period, Shares, New Issues (in shares)			150,000			150,000							49,500
Stock Issued During Period, Value, New Issues			$ 15,000,000
Proceeds from Issuance of Preferred Stock and Preference Stock										3,200,000			$ 5,000,000		$ 2,925,000
Keystone Capital Partners, LLC [Member] \| Series D Preferred Stock [Member] \| Maximum [Member]
Convertible Preferred Stock, Shares Issued upon Conversion (in shares)			5,147,000			5,147,000
Keystone Capital Partners, LLC [Member] \| Subsequent Event [Member] \| Series D Preferred Stock [Member]
Stock Issued During Period, Shares, New Issues (in shares)					5,000
Proceeds from Issuance of Preferred Stock and Preference Stock					$ 500,000									$ 5,500,000
John K. Scott, Jr. [Member] \| Series E Preferred Stock [Member]
Stock Issued During Period, Shares, New Issues (in shares)	50,000
Stock Issued During Period, Value, New Issues	$ 5,000,000
Preferred Stock Convertible Shares, Issuable (in shares)	2,173,913
Private Placement [Member]
Stock Issued During Period, Value, New Issues
Private Placement [Member] \| Mastiff Group LLC [Member]
Sale of Stock, Commitment Amount										4,975,000			$ 4,975,000				$ 25,000,000
Common Stock, Par or Stated Value Per Share (in dollars per share)																	$ 0.001
Private Placement [Member] \| Mastiff Group LLC [Member] \| Subsequent Event [Member]
Proceeds from Issuance of Common Stock					$ 25,000
Platinum-Montaur Life Sciences LLC Litigation [Member]
Loss Contingency, Damages Sought, Value									$ 1,900,000
CRG Loan Agreement, Ohio Case [Member]
Loss Contingency, Damages Sought, Value										$ 4,300,000

XML 41 R32.htm IDEA: XBRL DOCUMENT

Note 3 - Revenue From Contracts With Customers (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Contract with Customer, Payment Term, Minimum (Day)	15 days
Contract with Customer, Payment Term, Maximum (Day)	90 days
Contract with Customer, Transaction Price of Royalties Using Expected Value Method	$ 0
Revenue from Contract with Customer, Including Assessed Tax	22,000	$ 15,000
Contract with Customer, Asset, Impairment Loss	0	0
Capitalized Contract Cost, Net, Total	0
Contract with Customer, Asset, after Allowance for Credit Loss, Total	82,000		$ 59,000
Grant [Member]
Revenue Not from Contract with Customer	$ 1,000	$ 141,000
INDIA
Contract with Customer, Term of Contract (Year)	8 years
CHINA
Contract with Customer, Term of Contract (Year)	10 years

XML 42 R33.htm IDEA: XBRL DOCUMENT

Note 3 - Revenue From Contracts With Customers - Disaggregation of Revenue (Details) - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Revenue from contract with customer	$ 22,000	$ 15,000
Royalty [Member]
Revenue from contract with customer		15,221
Diagnostics Segment [Member] \| Royalty [Member]
Revenue from contract with customer		15,221
Diagnostics Segment [Member] \| Royalty [Member] \| Europe [Member]
Revenue from contract with customer		15,221
Diagnostics Segment [Member] \| Expanded Tc99m Tilmanocept License Agreement [Member] \| Europe [Member]
Revenue from contract with customer	$ 22,486

Amount, including tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value-added and excise.

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XML 43 R34.htm IDEA: XBRL DOCUMENT

Note 3 - Revenue From Contracts With Customers - Changes in Contract Liabilities (Details) - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Total deferred revenue, beginning of period	$ 700,000	$ 700,000
Revenue recognized from satisfaction of performance obligations
Total deferred revenue, end of period	$ 700,000	$ 700,000

XML 44 R35.htm IDEA: XBRL DOCUMENT

Note 4 - Stock-based Compensation (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Share-based Payment Arrangement, Expense	$ 121,000	$ 39,000
Share-based Payment Arrangement, Expense, Tax Benefit	$ 0	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)	$ 1.87
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate, Maximum	90.14%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate	0.67%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term (Year)	5 years 354 days
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total	$ 595,000
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)	1 year 219 days

XML 45 R36.htm IDEA: XBRL DOCUMENT

Note 4 - Stock-based Compensation - Summary of Stock Option Activity (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Outstanding at beginning of period (in shares)	549,970
Outstanding at beginning of period, weighted average exercise price (in dollars per share)	$ 8.81
Outstanding, weighted average remaining contractual life (Year)	8 years 146 days	8 years
Outstanding, aggregate intrinsic value	$ 184,320	$ 209,280
Granted (in shares)	229,500
Granted, weighted average exercise price (in dollars per share)	$ 2.54
Outstanding at end of period (in shares)	779,470	549,970
Outstanding at end of period, weighted average exercise price (in dollars per share)	$ 6.97	$ 8.81
Exercisable at end of period (in shares)	201,438
Exercisable at end of period, weighted average exercise price (in dollars per share)	$ 15.21
Exercisable, weighted average remaining contractual life (Year)	6 years 146 days
Exercisable, aggregate intrinsic value	$ 67,841

XML 46 R37.htm IDEA: XBRL DOCUMENT

Note 4 - Stock-based Compensation - Summary of Unvested Restricted Stock (Details) - Restricted Stock [Member]	3 Months Ended
	Mar. 31, 2021 $ / shares shares
Unvested at beginning of period (in shares) \| shares	60,000
Unvested at beginning of period, weighted average grant-date fair value (in dollars per share) \| $ / shares	$ 2.90
Granted (in shares) \| shares	12,500
Granted, weighted average grant-date fair value (in dollars per share) \| $ / shares	$ 2.28
Vested (in shares) \| shares	(10,000)
Vested, weighted average grant-date fair value (in dollars per share) \| $ / shares	$ 1.06
Unvested at end of period (in shares) \| shares	62,500
Unvested at end of period, weighted average grant-date fair value (in dollars per share) \| $ / shares	$ 3.07

XML 47 R38.htm IDEA: XBRL DOCUMENT

Note 5 - Loss Per Share (Details Textual) - shares	3 Months Ended
Note 5 - Loss Per Share (Details Textual) - shares	Mar. 31, 2021	Mar. 31, 2020
Stock Options and Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	1,173,762	1,515,164
Restricted Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	62,500	10,000

XML 48 R39.htm IDEA: XBRL DOCUMENT

Note 6 - Inventory (Details Textual) - USD ($)	Mar. 31, 2021	Dec. 31, 2020
Inventory, Finished Goods, Gross, Total	$ 88,492	$ 92,048
Clinical Trials [Member]
Inventory, Finished Goods, Gross, Total	$ 4,000

XML 49 R40.htm IDEA: XBRL DOCUMENT

Note 6 - Inventory - Net Inventory (Details) - USD ($)	Mar. 31, 2021	Dec. 31, 2020
Materials	$ 77,750	$ 77,750
Finished goods	88,492	92,048
Total inventory	$ 166,242	$ 169,798

XML 50 R41.htm IDEA: XBRL DOCUMENT

Note 7 - Investment in Macrophage Therapeutics, Inc. (Details Textual) - New York Litigation Involving Former CEO and President [Member] - Judicial Ruling [Member]	Apr. 21, 2021 USD ($)
Litigation Settlement, Amount Can Be Awarded to Other Party for Indemnification for Attorneys’ Fees	$ 14,955
Litigation Settlement, Amount Can Be Advanced to Other Party for Attorneys’ Fees Subject to Repayment	$ 1,237.50

XML 51 R42.htm IDEA: XBRL DOCUMENT

Note 8 - Accounts Payable, Accrued Liabilities and Other (Details Textual) - Director Fees [Member] - USD ($)	Mar. 31, 2021	Dec. 31, 2020
Accounts Payable [Member]
Due to Related Parties, Current, Total	$ 78,000	$ 66,000
Accrued Liabilities and Other [Member]
Due to Related Parties, Current, Total	$ 457,000	$ 755,000

XML 52 R43.htm IDEA: XBRL DOCUMENT

Note 9 - Notes Payable (Details Textual) - USD ($)			1 Months Ended		3 Months Ended
Note 9 - Notes Payable (Details Textual) - USD ($)	Feb. 23, 2021	May 18, 2020	Nov. 30, 2020	Nov. 30, 2019	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Interest Expense, Debt, Total					$ 3,000	$ 3,000
Notes Payable, Current, Total					190,550		$ 745,443
Notes Payable Issued for Prepayment of Insurance Premiums [Member] \| FIF [Member]
Debt Instrument, Face Amount			$ 442,000	$ 349,000
Debt Instrument, Interest Rate, Stated Percentage			3.50%	5.00%
Debt Instrument, Term (Month)			210 days	240 days
Debt Instrument, Periodic Payment, Total			$ 64,000	$ 44,000
Interest Expense, Debt, Total					3,000	$ 3,000
Notes Payable, Current, Total					$ 191,000
Paycheck Protection Program CARES Act [Member]
Proceeds from Notes Payable, Total		$ 366,000
Forgiveness of Notes Payable	$ 366,000

XML 53 R44.htm IDEA: XBRL DOCUMENT

Note 10 - Leases (Details Textual)	1 Months Ended	3 Months Ended
Note 10 - Leases (Details Textual)	Jun. 30, 2017 USD ($)	Mar. 31, 2021 USD ($) ft²	Mar. 31, 2020 USD ($)
Operating Lease, Expense		$ 46,000	$ 51,000
Operating Lease, Payments		$ 93,000	$ 91,000
Office Space at 4995 Bradenton Avenue, Dublin Ohio [Member]
Area of Real Estate Property (Square Foot) \| ft²		5,000
Operating Lease, Monthly Base Rent		$ 3,000
Office Space at 5600 Blazer Parkway, Dublin, Ohio [Member]
Area of Real Estate Property (Square Foot) \| ft²		25,000
Operating Lease, Monthly Base Rent	$ 39,000	$ 27,000
Lessee, Operating Lease, Renewal Term (Year)		5 years
Vehicle Lease [Member]
Operating Lease, Monthly Base Rent		$ 300
Office Equipment [Member]
Operating Lease, Monthly Base Rent		$ 100

XML 54 R45.htm IDEA: XBRL DOCUMENT

Note 10 - Leases - Maturity of Lease Liabilities (Details)	Mar. 31, 2021 USD ($)
2021 (remaining)	$ 251,842
2022	291,111
2023	19,699
2024	1,355
Total undiscounted operating lease payments	564,007
Less imputed interest	50,306
Present value of operating lease liabilities	$ 513,701

XML 55 R46.htm IDEA: XBRL DOCUMENT

Note 10 - Leases - Balance Sheet Classification (Details) - USD ($)	Mar. 31, 2021	Dec. 31, 2020
Current lease liabilities	$ 304,262	$ 294,951
Noncurrent lease liabilities	209,439	$ 296,006
Present value of operating lease liabilities	513,701
Other Current Liabilities [Member]
Current lease liabilities	304,262
Other Noncurrent Liabilities [Member]
Noncurrent lease liabilities	$ 209,439

XML 56 R47.htm IDEA: XBRL DOCUMENT

Note 10 - Leases - Other Information (Details)	Mar. 31, 2021
Weighted-average remaining lease term for operating leases (years) (Year)	1 year 219 days
Weighted-average discount rate for operating leases	10.90%

XML 57 R48.htm IDEA: XBRL DOCUMENT

Note 11 - Commitments and Contingencies (Details Textual) - USD ($)							1 Months Ended					3 Months Ended
	Apr. 21, 2021	Mar. 16, 2021	Nov. 27, 2019	Apr. 09, 2018	Nov. 02, 2017	Mar. 03, 2017	Dec. 31, 2019	Nov. 30, 2018	Aug. 31, 2018	Nov. 30, 2017	Jun. 30, 2016	Mar. 31, 2020	Mar. 31, 2021	Dec. 31, 2020
Stock Issued During Period, Shares, New Issues (in shares)							2,100,000
Stockholders' Equity Attributable to Parent, Ending Balance													$ 4,277,581	$ 1,315,604
Market Capitalization, Fair Value													$ 57,700,000
Common Stock [Member]
Stock Issued During Period, Shares, New Issues (in shares)												1,000,001
Former Chief Executive Officer and President [Member]
Common Stock Shares Provided by Agreement (in shares)									1,175,000
Common Stock Shares Provided by Agreement, Escrow Period (Month)									1 year 180 days
Former Chief Executive Officer and President [Member] \| Common Stock [Member]
Stock Issued During Period, Shares, New Issues (in shares)								925,000
Stock Issued During Period, Shares, New Issues Placed in Escrow (in shares)								250,000
Former Chief Executive Officer and President [Member] \| MT [Member] \| Common Stock [Member] \| Dr. Michael Goldberg [Member]
Ownership Percentage									5.00%
CRG [Member]
Draws on Letter of Credit				$ 7,100,000
CRG Loan Agreement, Texas Case [Member] \| Judicial Ruling [Member]
Loss Contingency, Damages Awarded, Value, Additional Amount						$ 7,000,000
Loss Contingency, Damages Awarded, Value, Amount not Taken into Consideration											$ 4,100,000
Ohio Court of Common Pleas [Member]
Litigation Settlement, Amount Awarded from Other Party			$ 4,300,000
Litigation Settlement, Reversal of Amount Awarded from Other Party		$ 4,300,000
Platinum-Montaur Life Sciences LLC Litigation [Member]
Loss Contingency, Damages Sought, Value										$ 1,900,000
Platinum-Montaur Life Sciences LLC Litigation [Member] \| Pending Litigation [Member]
Loss Contingency, Damages Sought, Value					$ 1,900,000
New York Litigation Involving Former CEO and President [Member] \| Judicial Ruling [Member]
Litigation Settlement, Amount Can Be Awarded to Other Party for Indemnification for Attorneys’ Fees	$ 14,955
Litigation Settlement, Amount Can Be Advanced to Other Party for Attorneys’ Fees Subject to Repayment	$ 1,237.50
CRG [Member] \| Term Loan Agreement [Member] \| CRG Loan Agreement, Texas Case [Member] \| Judicial Ruling [Member]
Repayments of Debt						59,000,000
CRG [Member] \| Term Loan Agreement [Member] \| Maximum [Member]
Debt Instrument, Agreed-upon Final Payoff Amount						$ 66,000,000

XML 58 R49.htm IDEA: XBRL DOCUMENT

Note 12 - Equity (Details Textual) - USD ($)			1 Months Ended					3 Months Ended			7 Months Ended	8 Months Ended	12 Months Ended
Note 12 - Equity (Details Textual) - USD ($)	Mar. 02, 2021	Aug. 31, 2020	May 13, 2021	Aug. 31, 2020	Feb. 29, 2020	Jan. 31, 2020	Dec. 31, 2019	Mar. 31, 2021	Jun. 30, 2020	Mar. 31, 2020	Mar. 31, 2021	May 13, 2021	Dec. 31, 2020	Dec. 31, 2019	Aug. 30, 2020
Stock Issued During Period, Shares, New Issues (in shares)							2,100,000
Proceeds from Issuance of Common Stock						$ 812,000	$ 1,900,000	$ 13	$ 1,700,000	$ 850,000				$ 1,100,000
Common Stock, Share Subscribed but Unissued, Subscriptions Receivable								4,975,000			$ 4,975,000		$ 4,975,000
Proceeds from Issuance of Preferred Stock and Preference Stock								8,175,000
Preferred Stock, Shares Subscribed but Unissued, Subscriptions Receivable								$ 9,550,000			9,550,000		10,300,000
Stock Issued During Period, Value, New Issues										700,000
Stock Issued During Period, Shares, Employee Benefit Plan (in shares)								30,018
Stock Issued During Period, Value, Employee Benefit Plan								$ 76,846
Issuance of Stock to Defined Contribution Plan for Employer Matching Contribution								$ 76,846
Common Stock [Member]
Stock Issued During Period, Shares, New Issues (in shares)										1,000,001
Stock Issued During Period, Value, New Issues										$ 1,000
Stock Issued During Period, Shares, Employee Benefit Plan (in shares)								30,018
Stock Issued During Period, Value, Employee Benefit Plan								$ 30
Stock Issued During Period, Shares, Issued for Employee Bonuses (in shares)										53,315
Conversion from Series D Preferred Stock To Common Stock [Member]
Conversion of Stock, Shares Issued (in shares)								2,341,258
Series D Preferred Stock [Member]
Stock Subscriptions Receivable								$ 500,000			500,000
Preferred Stock, Shares Subscribed but Unissued, Subscriptions Receivable								9,600,000			$ 9,600,000
Stock Issued During Period, Value, New Issues								$ 250,001
Series D Preferred Stock [Member] \| Common Stock [Member]
Stock Issued During Period, Shares, New Issues (in shares)
Stock Issued During Period, Value, New Issues
Series C Preferred Stock [Member]
Conversion of Stock, Shares Converted (in shares)								49,500
Series E Preferred Stock [Member]
Stock Issued During Period, Value, New Issues								$ 4,980,709
Convertible Stock, Fixed Price Per Share (in dollars per share)								$ 2.30			$ 2.30
Preferred Stock, Redemption Price Per Share (in dollars per share)								$ 110			$ 110
Series E Preferred Stock [Member] \| Common Stock [Member]
Stock Issued During Period, Shares, New Issues (in shares)
Stock Issued During Period, Value, New Issues
Subsequent Event [Member] \| Conversion from Series D Preferred Stock To Common Stock [Member]
Conversion of Stock, Shares Converted (in shares)			5,000
Conversion of Stock, Shares Issued (in shares)			316,725
Keystone Capital Partners, LLC [Member] \| Series D Preferred Stock [Member]
Stock Issued During Period, Shares, New Issues (in shares)		150,000		150,000							49,500
Stock Issued During Period, Value, Other				$ 15,000,000
Proceeds from Issuance of Preferred Stock and Preference Stock								3,200,000			$ 5,000,000		$ 2,925,000
Stock Issued During Period, Value, New Issues		$ 15,000,000
Keystone Capital Partners, LLC [Member] \| Series D Preferred Stock [Member] \| Maximum [Member]
Convertible Preferred Stock, Shares Issued upon Conversion (in shares)		5,147,000		5,147,000
Keystone Capital Partners, LLC [Member] \| Subsequent Event [Member] \| Series D Preferred Stock [Member]
Stock Issued During Period, Shares, New Issues (in shares)			5,000
Proceeds from Issuance of Preferred Stock and Preference Stock			$ 500,000									$ 5,500,000
John K. Scott, Jr. [Member] \| Series E Preferred Stock [Member]
Stock Issued During Period, Shares, New Issues (in shares)	50,000
Stock Issued During Period, Value, New Issues	$ 5,000,000
Percentage of Securities Allowed to be Purchased in Third-Party Offering, Maximum	33.33%
Private Placement [Member]
Stock Issued During Period, Value, New Issues
Private Placement [Member] \| Common Stock [Member]
Stock Issued During Period, Shares, New Issues (in shares)										902,162
Stock Issued During Period, Value, New Issues										$ 902
Private Placement [Member] \| Mastiff Group LLC [Member]
Sale of Stock, Commitment Amount								$ 4,975,000			$ 4,975,000				$ 25,000,000
Private Placement [Member] \| Mastiff Group LLC [Member] \| Subsequent Event [Member]
Proceeds from Issuance of Common Stock			$ 25,000
Investor [Member]
Stock Issued During Period, Shares, New Issues (in shares)					4,000,000
Proceeds from Issuance of Common Stock					$ 3,400,000
Employees [Member] \| Common Stock [Member]
Stock Issued During Period, Shares, Issued for Employee Bonuses (in shares)										53,315
Issuance of Stock to Defined Contribution Plan for Employer Matching Contribution										$ 65,000
Prepaid Expenses and Other Current Assets [Member]
Common Stock, Share Subscribed but Unissued, Subscriptions Receivable							$ 812,000							$ 812,000

XML 59 R50.htm IDEA: XBRL DOCUMENT

Note 13 - Stock Warrants (Details Textual)	Mar. 31, 2021 $ / shares shares
Class of Warrant or Right, Outstanding (in shares) \| shares	972,324
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)	$ 17.97
Minimum [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)	$ 0.20
Warrants and Rights Outstanding, Term (Year)	1 year
Maximum [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)	$ 49.80
Warrants and Rights Outstanding, Term (Year)	14 years 146 days

XML 60 R51.htm IDEA: XBRL DOCUMENT

Note 14 - Income Taxes (Details Textual) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Unrecognized Tax Benefits, Ending Balance	$ 0	$ 0
Domestic Tax Authority [Member]
Operating Loss Carryforwards, Total	$ 153,300
Domestic Tax Authority [Member] \| Internal Revenue Service (IRS) [Member]
Open Tax Year	2017 2018 2019 2020
Domestic Tax Authority [Member] \| Internal Revenue Service (IRS) [Member] \| Research Tax Credit Carryforward [Member]
Tax Credit Carryforward, Amount	$ 8,900
State and Local Jurisdiction [Member]
Open Tax Year	2017 2018 2019 2020
Operating Loss Carryforwards, Total	$ 20,100

XML 61 R52.htm IDEA: XBRL DOCUMENT

Note 15 - Segments (Details Textual)

3 Months Ended

Mar. 31, 2021

USD ($)

Mar. 31, 2020

USD ($)

Number of Primary Types of Products Sold

$ 123,737

$ 156,272

Depreciation, Depletion and Amortization, Nonproduction, Total

^[1]

$ 17,748

16,843

Selling, General and Administrative Expenses [Member]

Depreciation, Depletion and Amortization, Nonproduction, Total

17,748

$ 16,843

Intersegment Eliminations [Member]

$ 0

[1]	Depreciation and amortization are reflected in selling, general and administrative expenses ($17,748 and $16,843 for the three-month periods ended March 31, 2021 and 2020, respectively).

Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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XML 62 R53.htm IDEA: XBRL DOCUMENT

Note 15 - Segments - Segment Information (Details) - USD ($)

3 Months Ended

Mar. 31, 2021

Mar. 31, 2020

Dec. 31, 2020

$ 22,000

$ 15,000

101,251

141,051

123,737

156,272

609

Selling, general and administrative expenses, excluding depreciation and amortization

1,222,754

999,269

^[1]

2,212,997

1,810,911

Depreciation, Depletion and Amortization, Nonproduction, Total

^[2]

17,748

16,843

^[3]

(3,329,762)

(2,671,360)

^[4]

362,870

(2,248)

(2,966,892)

(2,673,608)

10,077,075

$ 7,758,018

6,459

UNITED STATES

9,883,881

4,477,231

Non-US [Member]

193,194

License [Member]

22,486

Royalty [Member]

Diagnostics Segment [Member]

15,221

101,251

58,916

123,737

74,137

609

Selling, general and administrative expenses, excluding depreciation and amortization

1,094,390

957,626

^[1]

Depreciation, Depletion and Amortization, Nonproduction, Total

^[2]

6,040

^[3]

(976,693)

(884,098)

^[4]

(976,693)

(884,098)

Diagnostics Segment [Member] | UNITED STATES

Diagnostics Segment [Member] | Non-US [Member]

160,669

36,671

Diagnostics Segment [Member] | License [Member]

193,194

Diagnostics Segment [Member] | Royalty [Member]

22,486

Therapeutics Segment [Member]

15,221

82,135

82,135

Selling, general and administrative expenses, excluding depreciation and amortization

128,364

41,643

^[1]

2,006

(1,522)

Depreciation, Depletion and Amortization, Nonproduction, Total

^[2]

^[3]

(130,370)

42,014

^[4]

(130,370)

42,014

Therapeutics Segment [Member] | UNITED STATES

Therapeutics Segment [Member] | Non-US [Member]

2,494

Therapeutics Segment [Member] | License [Member]

Therapeutics Segment [Member] | Royalty [Member]

Corporate Segment [Member]

Selling, general and administrative expenses, excluding depreciation and amortization

^[1]

2,210,991

1,812,433

Depreciation, Depletion and Amortization, Nonproduction, Total

^[2]

11,708

16,843

^[3]

(2,222,699)

(1,829,276)

^[4]

362,870

(2,248)

(1,859,829)

(1,831,524)

Corporate Segment [Member] | UNITED STATES

6,459

Corporate Segment [Member] | Non-US [Member]

9,723,212

4,438,066

Corporate Segment [Member] | License [Member]

Corporate Segment [Member] | Royalty [Member]