Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 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 September 30,					Nine Months Ended September 30,
Primary geographical markets	2023		2022			2023		2022
North America	$	251	$	138		$	1,067	$	709
Europe		76		13			130		61
Asia		86		(7	)		468		352
	$	413	$	144		$	1,665	$	1,122

	Three Months Ended September 30,				Nine Months Ended September 30,
Major products/services lines	2023		2022		2023		2022
Hardware	$	273	$	1	$	994	$	532
Consumables		50		49		173		165
Contract research services		-1		-		35		125
Sample preparation accessories		31		41		113		93
Technical support/extended service contracts		34		41		123		94
Agrochem Products		15		10		181		93
Shipping and handling		11		2		38		20
Other				-		8		-
	$	413	$	144	$	1,665	$	1,122

	Three Months Ended September 30,				Nine Months Ended September 30,
Timing of revenue recognition	2023		2022		2023		2022
Products transferred at a point in time	$	379	$	103	$	1,506	$	903
Services transferred over time		34		41		159		219
	$	413	$	144	$	1,665	$	1,122

Schedule of Contract Balances

Contract balances

In thousands of US dollars ($)	September 30, 2023		December 31, 2022
Receivables, which are included in ‘Accounts Receivable’	$	329	$	295
Contract liabilities (deferred revenue)		59		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	$	48	$	11	$	59

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, 2023 and 2022.

	Three Months Ended September 30,						Nine months Ended September 30,
	2023			2022			2023			2022
Top five customers		80	%		42	%		49	%		31	%
Federal agencies		18	%		4	%		5	%		1	%

The following table illustrates the level of concentration as a percentage of net accounts receivable balance as of September 30, 2023 and December 31, 2022. The Top Five Customers category may include federal agency receivable balances if applicable.

	September 30, 2023			December 31, 2022
Top five customers		80	%		93	%
Federal agencies		22	%		0	%

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, 2023 and 2022:

	For the Three Months Ended September 30,						For the Nine months Ended September 30,
	2023			2022			2023			2022
Numerator:
Net loss attributable to common shareholders	$	(6,261,999	)	$	(4,893,946	)	$	(24,666,565	)	$	(12,913,826	)
Denominator for basic and diluted loss per share:
Weighted average common stock shares outstanding		21,716,950			11,131,742			20,337,229			10,429,817
Loss per common share - basic and diluted	$	(0.29	)	$	(0.44	)	$	(1.21	)	$	(1.24	)

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

	As of September 30,
	2023		2022
Stock options		3,420,754		1,307,822
Convertible debt		7,417,906		6,471,034
Common stock warrants		15,732,940		16,293,768
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		8,601,000		8,645,000
Series BB Convertible Preferred Stock		8,580,000		-
Series CC Convertible Preferred Stock		4,010,000		-
		47,768,850		33,217,416

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 nine months ended September 30, 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				For the Nine Months Ended
	September 30,				September 30,
	2023		2022		2023		2022
Cost of sales	$	11,183	$	2,184	$	75,724	$	8,694
Research and development		35,676		9,499		241,585		37,803
Selling and marketing		17,150		4,583		102,675		18,166
General and administrative		76,613		16,161		1,286,436		64,321
Total stock-based compensation expense	$	140,622	$	32,427	$	1,706,420	$	128,984

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, 2023:

			Fair value measurements at September 30, 2023 using:
	September 30, 2023		Quoted prices in active markets (Level 1)		Significant other observable inputs (Level 2)		Significant unobservable inputs (Level 3)
Equity Securities	$	77,918	$	77,918		-		-
Total Financial Assets	$	77,918	$	77,918	$	-	$	-

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	$	-	$	-