Summary of Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2024

Accounting Policies [Abstract]

Schedule of Intangible Assets

Website	$	1,516
Less website amortization		(348	)
Customer list		664,237
Less Customer list amortization		(152,220	)
Net Intangible Assets	$	513,185

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 June 30,

2024	$	249,656
2025		263,529
Net Intangible Assets	$	513,185

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 June 30,				Six Months Ended June 30,
Primary geographical markets	2024		2023		2024		2023
North America	$	409	$	261	$	749	$	816
Europe		2		18		8		54
Asia		11		233		14		382
	$	422	$	512	$	771	$	1,252

	Three Months Ended June 30,				Six Months Ended June 30,
Major products/services lines	2024		2023		2024		2023
Hardware	$	105	$	293	$	188	$	721
Consumables		22		57		60		123
Contract research services		7		31		7		36
Sample preparation accessories		16		37		64		82
Consumer Products		259		-		413		-
Technical support/extended service contracts		11		46		31		89
Agrochem Products		-		35		-		166
Shipping and handling		2		8		8		27
Other		-		5		-		8
	$	422	$	512	$	771	$	1,252

	Three Months Ended June 30,				Six Months Ended June 30,
Timing of revenue recognition	2024		2023		2024		2023
Products transferred at a point in time	$	404	$	435	$	732	$	1,127
Services transferred over time		18		77		39		125
	$	422	$	512	$	771	$	1,252

Schedule of Contract Balances

Contract balances

In thousands of US dollars ($)	June 30, 2024		December 31, 2023
Receivables, which are included in ‘Accounts Receivable’	$	184	$	151
Contract liabilities (deferred revenue)		243		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	$	230	$	13	$	243

Schedule of Customer Concentration Risk Percentage

The following table illustrates the level of concentration as a percentage of total revenues during the three and six months ended June 30, 2024 and 2023.

	Three Months Ended June 30,						Six Months Ended June 30,
	2024			2023			2024			2023
Top five customers		35	%		70	%		34	%		55	%
Federal agencies		1	%		1	%		1	%		1	%

The following table illustrates the level of concentration as a percentage of net accounts receivable balance as of June 30, 2024 and December 31, 2023. The Top Five Customers category may include federal agency receivable balances if applicable.

	June 30, 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 and six months ended June 30, 2024 and 2023:

	For the Three Months Ended June 30,						For the Six Months Ended June 30,
	2024			2023			2024			2023
Numerator:
Net loss attributable to common shareholders	$	(7,748,534	)	$	(11,114,925	)	$	(16,455,010	)	$	(18,404,566	)
Denominator for basic and diluted loss per share:
Weighted average common stock shares outstanding		51,411,779			19,471,057			45,585,472			17,629,225
Loss per common share - basic and diluted	$	(0.15	)	$	(0.57	)	$	(0.36	)	$	(1.04	)

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

	As of June 30,
	2024		2023
Stock options		14,825,266		3,420,754
Convertible debt		10,520,985		7,058,298
Common stock warrants		15,467,354		15,929,601
Convertible preferred stock:
Series D Convertible Preferred		6,250		6,250
Series AA Convertible Preferred		8,645,000		8,601,000
Series BB Convertible Preferred		28,540,000		3,620,000
Series CC Convertible Preferred		4,010,000		4,010,000
Series DD Convertible Preferred		2,540,000		-
		84,554,855		42,645,903

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 six months ended June 30, 2024:

Assumptions	CEO, other Officers and Employees
Expected life		6.0 (yrs.	)
Expected volatility		151.7	%
Risk-free interest rate		4.36	%
Forfeiture rate		0 to 5.00%
Expected dividend yield		0.0	%

Schedule of Stock Based Compensation Expense

	For the Three Months Ended					For the Six Months Ended
	June 30,					June 30,
	2024			2023		2024		2023
Cost of sales	$	14,965		$	11,060	$	29,629	$	64,541
Research and development		48,960			35,289		92,217		205,909
Selling and marketing		(12,790	)		13,426		41,545		85,525
Consumer Products		(6,188	)		-		19,098		-
General and administrative		105,081			75,779		207,831		1,209,823
Total stock-based compensation expense	$	150,028		$	135,554	$	390,320	$	1,565,798

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 June 30, 2024:

			Fair value measurements at June 30, 2024 using:
	June 30, 2024		Quoted prices in active markets (Level 1)		Significant other observable inputs (Level 2)		Significant unobservable inputs (Level 3)
Equity Securities	$	63,775	$	63,775		-		-
Total Financial Assets	$	63,775	$	63,775	$	-	$	-

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	$	-	$	-