Summary of Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2023

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 March 31,
Primary geographical markets	2023		2022
North America	$	556	$	318
Europe		36		46
Asia		149		116
	$	741	$	480

	Three Months Ended March 31,
Major products/services lines	2023		2022
Hardware	$	428	$	284
Consumables		66		40
Contract research services		5		15
Sample preparation accessories		45		31
Agrochem products		131		83
Technical support/extended service contracts		43		17
Shipping and handling		19		10
Other		4		-
	$	741	$	480

	Three Months Ended March 31,
Timing of revenue recognition	2023		2022
Products transferred at a point in time	$	693	$	448
Services transferred over time		48		32
	$	741	$	480

Schedule of Contract Balances

Contract balances

In thousands of US dollars ($)	March 31, 2023		December 31, 2022
Receivables, which are included in ‘Accounts Receivable’	$	392	$	295
Contract liabilities (deferred revenue)		483		60

Schedule of Future Related to Performance Obligations

The following table includes estimated revenue expected to be recognized in the future related to performance obligations that are unsatisfied (or partially unsatisfied) at the end of the reporting period.

In thousands of US dollars ($)	2023		2024		Total
Extended warranty service	$	58	$	7	$	65

Schedule of Customer Concentration Risk Percentage

The following table illustrates the level of concentration as a percentage of total revenues during the three months ended March 31, 2023 and 2022.

	For the Three Months Ended
	March 31,
	2023			2022
Top Five Customers		64	%		73	%
Federal Agencies		1	%		0	%

The following table illustrates the level of concentration as a percentage of net accounts receivable balance as of March 31, 2023 and December 31, 2022. The Top Five Customers category may include federal agency receivable balances if applicable.

	March 31, 2023			December 31, 2022
Top Five Customers		92	%		93	%
Federal Agencies		0	%		0	%

Schedule of Computation of Loss Per Share

The following table illustrates our computation of loss per share for the three months ended March 31, 2023 and 2022:

	For the Three Months Ended
	March 31,
	2023			2022
Numerator:
Net loss attributable to common stockholders	$	(7,289,641	)	$	(4,671,834	)
Denominator for basic and diluted loss per share:
Weighted average common stock shares outstanding		15,839,373			9,695,189
Loss per common share – basic and diluted	$	(0.46	)	$	(0.48	)

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

	As of March 31,
	2023		2022
Stock options		3,420,754		1,307,822
Convertible debt		7,620,701		5,668,816
Common stock warrants		16,217,101		16,350,438
Convertible preferred stock:
Series D Convertible Preferred Stock		6,250		25,000
Series G Convertible Preferred Stock		-		26,857
Series H Convertible Preferred Stock		-		33,334
Series H2 Convertible Preferred Stock		-		70,000
Series J Convertible Preferred Stock		-		115,267
Series K Convertible Preferred Stock		-		229,334
Series AA Convertible Preferred Stock		8,645,000		8,649,000
		35,909,806		32,475,868

Summary of Assumptions for Grants of Stock Options

The following table summarizes the assumptions we utilized for grants of stock options to the three sub-groups of our stock option recipients during the three months ended March 31, 2023:

Assumptions	CEO, other Officers and Employees
Expected life		6.0(yrs)
Expected volatility		130.5	%
Risk-free interest rate		3.90	%
Forfeiture rate		0 to 5.00	%
Expected dividend yield		0.0	%

Schedule of Stock Based Compensation Expense

	For the Three Months Ended
	March 31,
	2023		2022
Cost of sales	$	53,481	$	4,349
Research and development		170,620		18,909
Selling and marketing		72,099		9,050
General and administrative		1,134,044		32,175
Total stock-based compensation expense	$	1,430,244	$	64,483

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 March 31, 2023:

			Fair value measurements at March 31, 2023 using:
	March 31, 2023		Quoted prices in active markets (Level 1)		Significant other observable inputs (Level 2)		Significant unobservable inputs (Level 3)
Equity Securities	$	71,699	$	71,699		-		-
Total Financial Assets	$	71,699	$	71,699	$	-	$	-

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, 2022:

			Fair value measurements at December 31, 2022 using:
	December 31, 2022		Quoted prices in active markets (Level 1)		Significant other observable inputs (Level 2)		Significant unobservable inputs (Level 3)
Equity Securities		63,638		63,638		-		-
Total Financial Assets	$	63,638	$	63,638	$	-	$	-