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Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2021

Accounting Policies [Abstract]

Schedule of Disaggregation of Revenue

In the following table, revenue is disaggregated by primary geographical market, major product line, and timing of revenue recognition.

In thousands of US dollars ($)		Three Months Ended September 30,								Nine Months Ended September 30,
Primary geographical markets		2021				2020				2021				2020
North America		$	351			$	387			$	1,036			$	694
Europe			57				2				244				6
Asia			110				145				407				356
		$	518			$	534			$	1,687			$	1,056

		Three Months Ended September 30,								Nine Months Ended September 30,
Major products/services lines		2021				2020				2021				2020
Hardware		$	276			$	313			$	989			$	569
Consumables			45				49				191				156
Contract research services			100				84				242				128
Sample preparation accessories			39				40				108				98
Technical support/extended service contracts			26				33				84				69
Shipping and handling			11				11				46				26
Other			21				4				27				10
		$	518			$	534			$	1,687			$	1,056

		Three Months Ended September 30,								Nine Months Ended September 30,
Timing of revenue recognition		2021				2020				2021				2020
Products transferred at a point in time		$	392			$	417			$	1,361			$	859
Services transferred over time			126				117				326				197
		$	518			$	534			$	1,687			$	1,056

Schedule of Contract Balances

Contract balances

In thousands of US dollars ($)

September 30,

2021

December 31,

2020

Receivables, which are included in ‘Accounts Receivable’

$

539

$

131

Contract liabilities (deferred revenue)

53

67

Schedule of Future Related to Performance Obligations

Schedule of Future Related to Performance Obligations

In thousands of US dollars ($)		2021				2022		Total
Extended warranty service		$	44		$	9		$	53

Schedule of Customer Concentration Risk Percentage

The following table illustrates the level of concentration as a percentage of total revenues during the three and nine months ended September 30, 2021 and 2020.

		For the Three Months Ended
		September 30,
		2021				2020
Top Five Customers			56	%			59	%
Federal Agencies			3	%			2	%

		For the Nine Months Ended
		September 30,
		2021				2020
Top Five Customers			42	%			36	%
Federal Agencies			6	%			3	%

The following table illustrates the level of concentration as a percentage of net accounts receivable balance as of September 30, 2021 and December 31, 2020. The Top Five Customers category may include federal agency receivable balances if applicable.

		September 30, 2021				December 31, 2020
Top Five Customers			63	%			89	%
Federal Agencies			2	%			10	%

Schedule of Computation of Loss Per Share

The following table illustrates our computation of loss per share for the three and nine months ended September 30, 2021 and 2020:

		2021				2020				2021				2020
		For the Three Months Ended								For the Nine Months Ended
		September 30,								September 30,
		2021				2020				2021				2020
Numerator:
Net loss attributable to common stockholders		$	(6,199,176	)		$	(3,675,718	)		$	(18,387,204	)		$	(12,919,941	)

Denominator for basic and diluted loss per share:
Weighted average common stock shares outstanding			7,561,728				3,612,958				6,083,017				3,059,095

Loss per common share – basic and diluted		$	(0.82	)		$	(1.02	)		$	(3.02	)		$	(4.22	)

Schedule of Anti-dilutive Securities Excluded from Computation of Earnings Per Share

		As of September 30,
		2021				2020
Stock options			1,342,490				1,392,370
Convertible debt			5,330,318				4,610,868
Common stock warrants			16,265,570				13,831,497
Convertible preferred stock:
Series D Convertible Preferred Stock			25,000				25,000
Series G Convertible Preferred Stock			26,857				26,857
Series H Convertible Preferred Stock			33,334				33,334
Series H2 Convertible Preferred Stock			70,000				70,000
Series J Convertible Preferred Stock			115,267				115,267
Series K Convertible Preferred Stock			229,334				229,334
Series AA Convertible Preferred Stock			8,649,000				7,983,000
			32,087,170				28,317,527

Schedule of Stock Based Compensation Expense

		For the Three Months Ended								For the Nine Months Ended
		September 30,								September 30,
		2021				2020				2021				2020
Cost of sales		$	8,664			$	5,164			$	18,824			$	18,227
Research and development			43,031				26,423				95,384				91,386
Selling and marketing			7,168				6,428				17,650				26,722
General and administrative			36,385				28,527				88,085				237,317
Total stock-based compensation expense		$	95,248			$	66,542			$	219,943			$	373,652

Schedule of Assets and Liabilities Measured at Fair Value on Recurring Basis

The following tables set forth the Company’s financial assets and liabilities that were accounted for at fair value on a recurring basis as of September 30, 2021:

						Fair value measurements at September 30, 2021 using:
		September 30, 2021				Quoted prices in active markets (Level 1)				Significant other observable inputs (Level 2)				Significant unobservable inputs (Level 3)
Equity Securities		$	112,550			$	112,550				-				-
Total Financial Assets		$	112,550			$	112,550			$	-			$	-

The following tables set forth the Company’s financial assets and liabilities that were accounted for at fair value on a recurring basis as of December 31, 2020:

						Fair value measurements at December 31, 2020 using:
		December 31, 2020				Quoted prices in active markets (Level 1)				Significant other observable inputs (Level 2)				Significant unobservable inputs (Level 3)
Equity Securities			517,001				517,001				-				-
Total Financial Assets		$	517,001			$	517,001			$	-			$	-

Tabular disclosure of all significant concentrations of risk, including credit risk and market risk, arising from all financial instruments (as defined), whether from an individual counterparty or groups of counterparties. The disclosure concerning concentrations of risk may consist of the following information: (1) for concentrations of credit risk disclosure may include: (a) information about the (shared) activity, region, or economic characteristic that identifies the concentration, (b) the maximum amount of loss due to credit risk that, based on the gross fair value of the financial instrument, the entity would incur if parties to the financial instruments that make up the concentration failed completely to perform according to the terms of the contracts and the collateral or other security, if any, for the amount due proved to be of no value to the entity, (c) the policy of requiring collateral or other security to support financial instruments subject to credit risk, information about the entity's access to that collateral or other security, and the nature and a brief description of the collateral or other security supporting those financial instruments, and (d) the policy of entering into master netting arrangements to mitigate the credit risk of financial instruments, information about the arrangements for which the entity is a party, and a brief description of the terms of those arrangements, including the extent to which they would reduce the entity's maximum amount of loss due to credit risk and (2) for disclosure of quantitative information about the market risks of financial instruments that is consistent with the way the company manages or adjusts those risks, disclosure may include: (a) more details about current positions and perhaps activity during the period, (b) the hypothetical effects on comprehensive income (or net assets), or annual income, of several possible changes in market prices, (c) a gap analysis of interest rate re-pricing or maturity dates, (d) the duration of the financial instruments, (e) the entity's value at risk from derivatives and from other positions at the end of the reporting period and the average value at risk during the year, or (f) other ways of reporting quantitative information as internally developed.

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