Note 9 - Segment and Geographic Data

3 Months Ended

Mar. 31, 2025

Notes to Financial Statements

Segment Reporting Disclosure [Text Block]

NOTE 9 — SEGMENT AND GEOGRAPHIC DATA

Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision maker. The chief operating decision maker, who is responsible for allocating resources and assessing performance of the operating segments, has been identified as the Chief  Executive Officer (the “CODM”). The Company conducts its business through two reportable segments: Dental and Medical. These segments offer different products and services to different customer base. The CODM assesses the financial performance of the segment and decides how to allocate resources based on Product sales, net, and Operating income (loss).

The Company provides general corporate services to its segments; however, these services are not considered when making operating decisions and assessing segment performance. These services are reported under “Corporate Services” below and these include costs associated with executive management, investor relations, patents, trademarks, licensing agreements, new instruments developments, financing activities and public company compliance.

The following tables present information about our reportable and operating segments for the three months ended March 31, 2025, and 2024:

	2025
	Dental		Medical			Corporate			Total
Product sales, net	$	2,181,170	$	51,250		$	-		$	2,232,420
Cost of products sold		584,896		89			-			584,985
Gross Margin		1,596,274		51,161			-			1,647,435
Salaries & employee benefits		441,497		206,115			117,108			764,720
Stock-based compensation expense		-		-			330,788			330,788
Royalty expense		109,928		2,563			-			112,491
Marketing		83,629		24,321			4,261			112,211
Rent & occupancy costs		12,521		7,826			12,707			33,054
Consultants and professional services fees		57,662		142,290			1,084,695			1,284,647
Insurance		48,997		42,436			42,872			134,305
Warehousing expense		112,314		8,773			1,205			122,292
Regulatory expense		16,849		2,312			64,890			84,051
Travel expense		31,668		29,961			4,473			66,102
Research and development expense		364,807		4,313			-			369,120
Depreciation and amortization expense		-		-			19,440			19,440
Other segment items		137,048		1,501			73,518			212,067
Total operating expenses		1,416,920		472,411			1,755,957			3,645,288
Operating income (loss)		179,354		(421,250	)		(1,755,957	)		(1,997,853	)

	2024
	Dental		Medical			Corporate			Total
Product sales, net	$	2,241,425	$	7,420		$	-		$	2,248,845
Cost of products sold		568,296		4,446			-			572,742
Gross Margin		1,673,129		2,974			-			1,676,103
Salaries & employee benefits		409,582		202,888			250,482			862,952
Stock-based compensation expense		-		2,078			311,427			313,505
Royalty expense		115,321		371			-			115,692
Marketing		76,989		8,318			28,317			113,624
Rent & occupancy costs		12,243		7,652			10,713			30,608
Consultants and professional services fees		82,699		219,648			637,052			939,399
Insurance		44,913		29,938			75,974			150,825
Warehousing expense		105,910		4,894			2,538			113,342
Regulatory expense		5,976		-			97,522			103,498
Travel expense		7,977		22,950			20,893			51,820
Research and development expense		93,952		259			-			94,211
Depreciation and amortization expense				-			11,684			11,684
Other segment items		92,057		4,835			143,119			240,011
Total operating expenses		1,047,619		503,831			1,589,721			3,141,171
Operating income (loss)		625,510		(500,857	)		(1,589,721	)		(1,465,068	)

	March 31, 2025
	Dental		Medical		Corporate		Total
Total Assets	$	5,647,891	$	409,254	$	3,030,871	$	9,088,016
		5,647,891		409,254		3,030,871		9,088,016
	December 31, 2024
	Dental		Medical		Corporate		Total
Total Assets	$	5,359,734	$	444,513	$	3,992,825	$	9,797,072
		5,359,734		444,513		3,992,825		9,797,072