Summary of Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2024

Accounting Policies [Abstract]

Schedule of Intangible Assets

Website	$	1,516
Less website amortization		(158	)
Customer list		664,237
Less Customer list amortization		(69,191	)
Net Intangible Assets	$	596,404

Schedule of Expected Amortization Expense of Intangible Assets

Expected amortization expense of intangible assets over the next 2 years is as follows:

Twelve Months ended March 31,

2024	$	332,875
2025		263,529
Net Intangible Assets	$	596,404

Schedule of Disaggregation of Revenue

In the following table, revenue is disaggregated by primary geographical market, major product line, and timing of revenue recognition.

In thousands of US dollars ($)	Three Months Ended March 31,
Primary geographical markets	2024		2023
North America	$	340	$	556
Europe		6		36
Asia		3		149
	$	349	$	741

	Three Months Ended March 31,
Major products/services lines	2024		2023
Hardware	$	83	$	428
Consumables		38		66
Contract research services		-		5
Sample preparation accessories		48		45
Consumer Products		154		-
Agrochem products		-		131
Technical support/extended service contracts		20		43
Shipping and handling		6		19
Other		-		4
	$	349	$	741

	Three Months Ended March 31,
Timing of revenue recognition	2024		2023
Products transferred at a point in time	$	328	$	693
Services transferred over time		21		48
	$	349	$	741

Schedule of Contract Balances

Contract balances

In thousands of US dollars ($)	March 31, 2024		December 31, 2023
Receivables, which are included in ‘Accounts Receivable’	$	145	$	151
Contract liabilities (deferred revenue)		242		34

Schedule of Future Related to Performance Obligations

The following table includes estimated revenue expected to be recognized in the future related to performance obligations that are unsatisfied (or partially unsatisfied) at the end of the reporting period.

In thousands of US dollars ($)	2024		2025		Total
Extended warranty service	$	234	$	8	$	242

Schedule of Customer Concentration Risk Percentage

The following table illustrates the level of concentration as a percentage of total revenues during the three months ended March 31, 2024 and 2023.

	For the Three Months Ended
	March 31,
	2024			2023
Top Five Customers		48	%		64	%

The following table illustrates the level of concentration as a percentage of net accounts receivable balance as of March 31, 2024 and December 31, 2023. The Top Five Customers category may include federal agency receivable balances if applicable.

	March 31, 2024			December 31, 2023
Top Five Customers		100	%		96	%

Schedule of Computation of Loss Per Share

The following table illustrates our computation of loss per share for the three months ended March 31, 2024 and 2023:

	For the Three Months Ended March 31,
	2024			2023
Numerator:
Net loss attributable to common stockholders	$	(8,706,476	)	$	(7,289,641	)
Denominator for basic and diluted loss per share:
Weighted average common stock shares outstanding		39,811,524			15,839,373
Loss per common share – basic and diluted	$	(0.22	)	$	(0.46	)

Schedule of Anti-Dilutive Securities Excluded from Computation of Earnings Per Share

	As of March 31,
	2024		2023
Stock options		5,724,504		3,420,754
Convertible debt		9,568,173		7,620,701
Common stock warrants		15,577,354		16,217,101
Convertible preferred stock:
Series D Convertible Preferred		6,250		6,250
Series AA Convertible Preferred		8,645,000		8,645,000
Series BB Convertible Preferred		16,230,000		-
Series CC Convertible Preferred		4,010,000		-
Series DD Convertible Preferred		2,540,000		-
		62,301,281		35,909,806

Summary of Assumptions for the Grants of Stock Options

The following table summarizes the assumptions we utilized for grants of stock options to the three sub-groups of our stock option recipients during the three months ended March 31, 2024:

Assumptions	CEO, other Officers and Employees
Expected life		6.0 (yrs	)
Expected volatility		155.0	%
Risk-free interest rate		4.20	%
Forfeiture rate		0 to 5.00	%
Expected dividend yield		0.0	%

Schedule of Stock Based Compensation Expense

	For the Three Months Ended
	March 31,
	2024		2023
Cost of sales	$	14,664	$	53,481
Research and development		43,257		170,620
Consumer Products		54,335		-
Selling and marketing		25,286		72,099
General and administrative		102,750		1,134,044
Total stock-based compensation expense	$	240,292	$	1,430,244

Schedule of Assets and Liabilities Measured at Fair Value on Recurring Basis

The following tables set forth the Company’s financial assets and liabilities that were accounted for at fair value on a recurring basis as of March 31, 2024:

			Fair value measurements at March 31, 2024 using:
	March 31, 2024		Quoted prices in active markets (Level 1)		Significant other observable inputs (Level 2)		Significant unobservable inputs (Level 3)
Equity Securities	$	66,031	$	66,031		-		-
Total Financial Assets	$	66,031	$	66,031	$	-	$	-

The following tables set forth the Company’s financial assets and liabilities that were accounted for at fair value on a recurring basis as of December 31, 2023:

			Fair value measurements at December 31, 2023 using:
	December 31, 2023		Quoted prices in active markets (Level 1)		Significant other observable inputs (Level 2)		Significant unobservable inputs (Level 3)
Equity Securities		61,876		61,876		-		-
Total Financial Assets	$	61,876	$	61,876	$	-	$	-