Note 13 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

Rate reconciliation:	2023			2022
Federal tax benefit at statutory rate		21.0	%		21.0	%
State tax, net of federal benefit		6.3	%		8.0	%
Change in convertible debt		52.8	%		-8.6	%
Research & Development credit		17.1	%		1.2	%
Change in valuation allowance		-95.9	%		-15.8	%
Share-based compensation		-1.0	%		0.0	%
Other		-0.3	%		-5.8	%
Total provision		0.0	%		0.0	%

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

	2023			2022
Deferred tax assets:
Net operating loss	$	10,495,881		$	10,977,455
Research and development credits		708,443			354,283
Capitalized research expenditures		2,271,853			259,749
Stock-based compensation		567,473			514,654
Reserves and accruals		-			105,399
Intangibles		223,548			262,872
Gross deferred tax assets		14,267,198			12,474,412
Less valuation allowance		(14,100,543	)		(12,474,412	)
Total deferred tax assets		166,655			-
Deferred tax liabilities:
Prepaids	$	(166,655	)	$	-
Gross deferred tax liabilities		(166,655	)		-
Deferred tax assets, net	$	-		$	-