Note 14 - Merger (Tables)

6 Months Ended

Jun. 30, 2023

Notes Tables

Schedule of Business Acquisitions, by Acquisition [Table Text Block]

Fair value of consideration transferred
Perspective Therapeutics common stock issued (136,545,075 X $0.40)	$	54,618
Assumption of Viewpoint stock options and warrants at fair value		7,836
Note receivable from Viewpoint forgiven		6,171
Total fair value of consideration transferred	$	68,625

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]

Recognized amounts of identifiable net assets acquired
Assets acquired
Cash and cash equivalents	$	2,698
Grants receivable		95
Prepaid expenses		397
Property and equipment		5,050
Right of use asset		10
Intangible assets		50,000
Other assets		316
Total assets acquired		58,566
Liabilities assumed
Accounts payable and accrued expenses		2,968
Lease liability		10
Accrued payroll and related taxes		1,642
Accrued vacation		333
Note payable		1,807
Deferred tax liability		10,500
Total liabilities acquired		17,260
Net assets acquired, excluding goodwill		41,306
Total purchase price consideration		68,625
Goodwill	$	27,319

Business Acquisition, Pro Forma Information [Table Text Block]

(in thousands)	Three Months Ended June 30, 2023			Three Months Ended June 30, 2022
Revenue	$	2,088		$	3,033
Net loss		(11,106	)		(5,311	)

(in thousands)	Six Months Ended June 30, 2023			Six Months Ended June 30, 2022
Revenue	$	4,151		$	6,161
Net loss		(17,365	)		(3,714	)