Note 13 - Restatement of Preciously Issued (Unaudited) Interim Financial Statements (Tables)

9 Months Ended

Sep. 30, 2023

Notes Tables

Schedule of Error Corrections and Prior Period Adjustments [Table Text Block]

	June 30, 2023
	As reported			Adjusted		As restated
Deferred offering costs	$	-		$	1,059,768	$	1,059,768
Accumulated deficit	$	(55,288,521	)	$	1,059,768	$	(54,228,753	)
Total assets	$	2,304,448		$	1,059,768	$	3,364,216
Total liabilities, convertible preferred stock and stockholder’s deficit	$	2,304,448		$	1,059,768	$	3,364,216
Total stockholders’ deficit	$	(36,171,172	)	$	1,059,768	$	(35,111,404	)

	March 31, 2023
	As reported			Adjusted		As restated
Deferred offering costs	$	-		$	638,018	$	638,018
Accumulated deficit	$	(53,441,270	)	$	638,018	$	(52,803,252	)
Total assets	$	3,305,477		$	638,018	$	3,943,495
Total liabilities, convertible preferred stock and stockholder’s deficit	$	3,305,477		$	638,018	$	3,943,495
Total stockholders’ deficit	$	(34,386,173	)	$	638,018	$	(33,748,155	)

	Six Months Ended June 30, 2023
	As reported			Adjusted			As restated
General and administrative expense	$	3,053,234		$	(1,059,768	)	$	1,993,466
Total operating expenses	$	6,844,896		$	(1,059,768	)	$	5,785,128
Loss from operations	$	(3,717,084	)	$	1,059,768		$	(2,657,316	)
Net loss	$	(3,019,605	)	$	1,059,768		$	(1,959,837	)
Net loss per share of common stock, basic and diluted	$	(0.67	)	$	0.23		$	(0.44	)

	Three Months Ended March 31, 2023
	As reported			Adjusted			As restated
General and administrative expense	$	1,638,931		$	(638,018	)	$	1,000,913
Total operating expenses	$	3,472,205		$	(638,018	)	$	2,834,187
Loss from operations	$	(2,064,337	)	$	638,018		$	(1,426,319	)
Net loss	$	(1,172,354	)	$	638,018		$	(534,336	)
Net loss per share of common stock, basic and diluted	$	(0.26	)	$	0.14		$	(0.12	)