Note 8 - Business Combinations (Tables)

12 Months Ended

Dec. 31, 2022

Notes Tables

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

	Useful Lives (years)		Amounts			Valuation Methodology
Cash			$	20,235
Fixed assets				8,902
Intangible assets with estimated useful lives:
Technology		5		2,900,000		Replacement cost and relief from royalty
Customer relationships		6		3,860,000		Multi-period excess earnings
Goodwill				4,560,099
Total assets acquired				11,349,236
Current liabilities				(344,136	)
Net assets acquired			$	11,005,100

	Useful Lives (years)		Amounts			Valuation Methodology
Cash			$	81,473
Accounts receivable				611,471
Other current assets				6,338
Intangible assets with estimated useful lives:
Customer relationships		8		1,090,000		Replacement cost and relief from royalty
Non-compete agreements		3		120,000		Multi-period excess earnings
Intangible assets with indefinite lives:
Trade names				280,000
Goodwill				785,000
Total assets acquired				2,974,282
Current liabilities				(458,925	)
Net assets acquired			$	2,515,357

Business Acquisition, Pro Forma Information [Table Text Block]

	2022			2021
Revenues	$	12,022,952		$	16,789,286
Net loss	$	(17,753,838	)	$	(3,012,182	)

Gray Matters [Member]

Notes Tables

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

Net cash consideration	$	7,240,100
Buyer common stock		1,500,000
Fair value of deferred consideration		1,335,000
Fair value of contingent consideration		930,000
Total	$	11,005,100