VistaGen Therapeutics (VTGN) 10-Q 7 Feb 23 2022 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Dec. 31, 2022	Feb. 07, 2023
Document Information [Line Items]
Entity Central Index Key	0001411685
Entity Registrant Name	VistaGen Therapeutics, Inc.
Amendment Flag	false
Current Fiscal Year End Date	--03-31
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2022
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Dec. 31, 2022
Document Transition Report	false
Entity File Number	001-37761
Entity Incorporation, State or Country Code	NV
Entity Tax Identification Number	20-5093315
Entity Address, Address Line One	343 Allerton Avenue
Entity Address, City or Town	South San Francisco
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	94080
City Area Code	650
Local Phone Number	577-3600
Title of 12(b) Security	Common Stock, par value $0.001 per share
Trading Symbol	VTGN
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		219,326,526

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($)	Dec. 31, 2022	Mar. 31, 2022
Current assets:
Cash and cash equivalents	$ 25,037,300	$ 68,135,300
Prepaid expenses and other current assets	953,200	2,745,800
Deferred contract acquisition costs - current portion	67,000	116,900
Total current assets	26,057,500	70,998,000
Property and equipment, net	540,700	414,300
Right of use asset – operating lease	2,364,100	2,662,000
Deferred offering costs	411,400	321,800
Deferred contract acquisition costs - non-current portion	234,200	146,400
Security deposits	100,900	100,900
Total assets	29,708,800	74,643,400
Current liabilities:
Accounts payable	1,598,800	2,758,600
Accrued expenses	1,085,200	1,329,200
Deferred revenue - current portion	712,300	1,244,000
Operating lease obligation - current portion	470,400	433,300
Financing lease obligation - current portion	1,600	0
Total current liabilities	4,287,400	5,765,100
Non-current liabilities:
Deferred revenue - non-current portion	2,492,200	1,557,600
Operating lease obligation - non-current portion	2,246,800	2,605,400
Financing lease obligation - non-current portion	7,900	0
Total non-current liabilities	4,746,900	4,163,000
Total liabilities	9,034,300	9,928,100
Commitments and contingencies (Note 10)
Stockholders’ equity:
Preferred stock, $0.001 par value; 10,000,000 shares authorized at December 31, 2022 and March 31, 2022: no shares outstanding at December 31, 2022 and March 31, 2022	0	0
Common stock, $0.001 par value; 325,000,000 shares authorized at December 31, 2022 and March 31, 2022; 207,052,010 and 206,676,620 shares issued at December 31, 2022 and March 31, 2022, respectively	207,100	206,700
Additional paid-in capital	339,060,200	336,080,700
Treasury stock, at cost, 135,665 shares of common stock held at December 31, 2022 and March 31, 2022	(3,968,100)	(3,968,100)
Accumulated deficit	(314,624,700)	(267,604,000)
Total stockholders’ equity	20,674,500	64,715,300
Total liabilities and stockholders’ equity	29,708,800	74,643,400
Collaborative Arrangement [Member]
Current liabilities:
Notes payable	$ 419,100	$ 0

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Dec. 31, 2022	Mar. 31, 2022
Preferred Stock, shares authorized (in shares)	10,000,000	10,000,000
Preferred Stock, Par or Stated Value (in dollars per share)	$ 0.001	$ 0.001
Preferred Stock, shares outstanding (in shares)	0	0
Common Stock, Par Value (in dollars per share)	$ 0.001	$ 0.001
Common Stock, Shares Authorized (in shares)	325,000,000	325,000,000
Common Stock, Shares Issued (in shares)	207,052,010	206,676,620
Treasury stock, shares (in shares)	135,665	135,665

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
Revenue, derecognized	$ 179,600		$ (402,900)
Revenue		$ 357,900		$ 1,070,000
Operating expenses:
Research and development	6,854,000	7,780,000	35,039,800	23,173,600
General and administrative	3,092,100	3,118,100	11,586,200	8,982,300
Total operating expenses	9,946,100	10,898,100	46,626,000	32,155,900
Loss from operations	(9,766,500)	(10,540,200)	(47,028,900)	(31,085,900)
Other income, net:
Interest income, net	5,300	5,100	13,700	15,300
Loss before income taxes	(9,761,200)	(10,535,100)	(47,015,200)	(31,070,600)
Income taxes	0	0	(5,500)	(3,400)
Net loss and comprehensive loss	(9,761,200)	(10,535,100)	(47,020,700)	(31,074,000)
Accrued dividend on Series B Preferred stock	0	(208,100)	0	(945,100)
Net loss attributable to common stockholders	$ (9,761,200)	$ (10,743,200)	$ (47,020,700)	$ (32,019,100)
Basic and diluted net loss attributable to common stockholders per common share (in dollars per share)	$ (0.05)	$ (0.05)	$ (0.23)	$ (0.16)
Weighted average shares used in computing basic and diluted net loss attributable to common stockholders per common share (in shares)	206,838,084	202,328,683	206,749,238	195,179,267
License [Member]
Revenue, derecognized	$ 179,600		$ (402,900)
Revenue		$ 357,900		$ 1,070,000

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended				9 Months Ended		12 Months Ended
	Dec. 31, 2022	Jun. 30, 2022	Dec. 31, 2021	Jun. 30, 2021	Dec. 31, 2022	Dec. 31, 2021	Mar. 31, 2022
Cash flows from operating activities:
Net loss	$ (9,761,200)	$ (19,776,300)	$ (10,535,100)	$ (7,744,500)	$ (47,020,700)	$ (31,074,000)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization					96,200	114,900
Stock-based compensation					2,734,900	2,078,700
Warrant modification expense					77,400	0
Amortization of operating lease right-of-use asset					297,900	462,800
Expense related to write-off of deferred offering costs					0	232,000
Changes in operating assets and liabilities:
Prepaid expenses and other current assets					3,037,900	(2,114,000)
Operating lease liability					(321,500)	(574,300)
Accounts payable and accrued expenses					(1,509,500)	2,175,300
Net cash used in operating activities					(42,242,400)	(29,668,000)
Cash flows from property and investing activities:
Purchases of laboratory and other equipment					(212,000)	(200,300)
Net cash used in investing activities					(212,000)	(200,300)
Cash flows from financing activities:
Net proceeds from issuance of common stock and warrants, including option exercises					104,400	116,000
Net proceeds from exercise of warrants					0	6,207,400
Repayment of financing lease obligations					(1,000)	(2,800)
Repayment of note payable					(720,500)	0
Net cash (used in) provided by financing activities					(643,600)	10,460,200
Net decrease in cash and cash equivalents					(43,098,000)	(19,408,100)
Cash and cash equivalents at beginning of period		$ 68,135,300		$ 103,108,300	68,135,300	103,108,300	$ 103,108,300
Cash and cash equivalents at end of period	25,037,300		83,700,200		25,037,300	83,700,200	$ 68,135,300
Supplemental disclosure of noncash activities:
Insurance premiums settled by issuing note payable					1,139,700	0
Acquisition of office equipment subject to financing lease					10,600	0
Accrued dividends on Series B Preferred settled upon conversion by issuance of common stock					0	7,217,800
Series B Preferred Stock [Member]
Supplemental disclosure of noncash activities:
Accrued dividends on Series B Preferred	$ 0		$ 945,100		0	945,100
ATM Facility [Member]
Cash flows from financing activities:
Net proceeds (expenses) from sale of common stock under At the Market (ATM) facility, net of deferred offering costs					(89,600)	4,040,100
Equity Line [Member]
Cash flows from financing activities:
Net proceeds (expenses) from sale of common stock under At the Market (ATM) facility, net of deferred offering costs					63,100	99,500
License [Member]
Changes in operating assets and liabilities:
Deferred sublicense revenue, net of deferred contract acquisition costs					$ 365,000	$ (969,400)

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($)	Conversion of Series D Preferred Stock Into Common Stock [Member] Preferred Stock [Member] Series A Preferred Stock [Member]	Conversion of Series D Preferred Stock Into Common Stock [Member] Preferred Stock [Member] Series B Preferred Stock [Member]	Conversion of Series D Preferred Stock Into Common Stock [Member] Preferred Stock [Member] Series C Preferred Stock [Member]	Conversion of Series D Preferred Stock Into Common Stock [Member] Preferred Stock [Member] Series D Preferred Stock [Member]	Conversion of Series D Preferred Stock Into Common Stock [Member] Common Stock [Member]	Conversion of Series D Preferred Stock Into Common Stock [Member] Additional Paid-in Capital [Member]	Conversion of Series D Preferred Stock Into Common Stock [Member] Treasury Stock [Member]	Conversion of Series D Preferred Stock Into Common Stock [Member] Retained Earnings [Member]	Conversion of Series D Preferred Stock Into Common Stock [Member]	Conversion of Series C Preferred Stock to Common Stock [Member] Preferred Stock [Member] Series A Preferred Stock [Member]	Conversion of Series C Preferred Stock to Common Stock [Member] Preferred Stock [Member] Series B Preferred Stock [Member]	Conversion of Series C Preferred Stock to Common Stock [Member] Preferred Stock [Member] Series C Preferred Stock [Member]	Conversion of Series C Preferred Stock to Common Stock [Member] Preferred Stock [Member] Series D Preferred Stock [Member]	Conversion of Series C Preferred Stock to Common Stock [Member] Common Stock [Member]	Conversion of Series C Preferred Stock to Common Stock [Member] Additional Paid-in Capital [Member]	Conversion of Series C Preferred Stock to Common Stock [Member] Treasury Stock [Member]	Conversion of Series C Preferred Stock to Common Stock [Member] Retained Earnings [Member]	Conversion of Series C Preferred Stock to Common Stock [Member]	Conversion of Series B Preferred into Common Stock, Including Accrued Dividends [Member] Preferred Stock [Member] Series A Preferred Stock [Member]	Conversion of Series B Preferred into Common Stock, Including Accrued Dividends [Member] Preferred Stock [Member] Series B Preferred Stock [Member]	Conversion of Series B Preferred into Common Stock, Including Accrued Dividends [Member] Preferred Stock [Member] Series C Preferred Stock [Member]	Conversion of Series B Preferred into Common Stock, Including Accrued Dividends [Member] Preferred Stock [Member] Series D Preferred Stock [Member]	Conversion of Series B Preferred into Common Stock, Including Accrued Dividends [Member] Common Stock [Member]	Conversion of Series B Preferred into Common Stock, Including Accrued Dividends [Member] Additional Paid-in Capital [Member]	Conversion of Series B Preferred into Common Stock, Including Accrued Dividends [Member] Treasury Stock [Member]	Conversion of Series B Preferred into Common Stock, Including Accrued Dividends [Member] Retained Earnings [Member]	Conversion of Series B Preferred into Common Stock, Including Accrued Dividends [Member]	Conversion of Series A Preferred into Common Stock [Member] Preferred Stock [Member] Series A Preferred Stock [Member]	Conversion of Series A Preferred into Common Stock [Member] Preferred Stock [Member] Series B Preferred Stock [Member]	Conversion of Series A Preferred into Common Stock [Member] Preferred Stock [Member] Series C Preferred Stock [Member]	Conversion of Series A Preferred into Common Stock [Member] Preferred Stock [Member] Series D Preferred Stock [Member]	Conversion of Series A Preferred into Common Stock [Member] Common Stock [Member]	Conversion of Series A Preferred into Common Stock [Member] Additional Paid-in Capital [Member]	Conversion of Series A Preferred into Common Stock [Member] Treasury Stock [Member]	Conversion of Series A Preferred into Common Stock [Member] Retained Earnings [Member]	Conversion of Series A Preferred into Common Stock [Member]	Preferred Stock [Member] Series A Preferred Stock [Member]	Preferred Stock [Member] Series B Preferred Stock [Member]	Preferred Stock [Member] Series C Preferred Stock [Member]	Preferred Stock [Member] Series D Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Treasury Stock [Member]	Retained Earnings [Member]	Total
Balances (in shares) at Mar. 31, 2021																																					500,000	1,131,669	2,318,012	402,149	180,751,234
Balances at Mar. 31, 2021																																					$ 500	$ 1,100	$ 2,300	$ 400	$ 180,800	$ 315,603,100	$ (3,968,100)	$ (219,841,700)	$ 91,978,500
Accrued dividends on Series B Preferred																																					0	0	0	0	0	(361,800)	0	0	(361,800)
Stock-based compensation expense (including ESPP)																																					$ 0	$ 0	$ 0	$ 0	$ 0	590,400	0	0	590,400
Proceeds from exercise of warrants (in shares)																																					0	0	0	0	1,516,768
Proceeds from exercise of warrants																																					$ 0	$ 0	$ 0	$ 0	$ 1,500	1,108,200	0	0	1,109,700
Conversion of stock into common stock (in shares)	0	0	0	(402,149)	9,249,427
Conversion of stock into common stock	$ 0	$ 0	$ 0	$ (400)	$ 9,200	$ (8,800)	$ 0	$ 0	$ 0
Purchase Plan (in shares)																																					0	0	0	0	16,251
Purchase Plan																																					$ 0	$ 0	$ 0	$ 0	$ 0	31,600	0	0	31,600
Issuance of common stock upon cashless exercise of options (in shares)																																					0	0	0	0	82,504
Issuance of common stock upon cashless exercise of options																																					$ 0	$ 0	$ 0	$ 0	$ 100	0	0	0	100
Issuance of common stock upon exercise of options for cash (in shares)																																					0	0	0	0	15,824
Issuance of common stock upon exercise of options for cash																																					$ 0	$ 0	$ 0	$ 0	$ 0	12,900	0	0	12,900
Net loss																																					$ 0	$ 0	$ 0	$ 0	$ 0	0	0	(7,744,500)	(7,744,500)
Balances (in shares) at Jun. 30, 2021																																					500,000	1,131,669	2,318,012	0	191,632,008
Balances at Jun. 30, 2021																																					$ 500	$ 1,100	$ 2,300	$ 0	$ 191,600	316,975,600	(3,968,100)	(227,586,200)	85,616,900
Balances (in shares) at Mar. 31, 2021																																					500,000	1,131,669	2,318,012	402,149	180,751,234
Balances at Mar. 31, 2021																																					$ 500	$ 1,100	$ 2,300	$ 400	$ 180,800	315,603,100	(3,968,100)	(219,841,700)	91,978,500
Net loss																																													(31,074,000)
Balances (in shares) at Dec. 31, 2021																																					0	0	0	0	206,644,870
Balances at Dec. 31, 2021																																					$ 0	$ 0	$ 0	$ 0	$ 206,600	334,655,000	(3,968,100)	(250,915,700)	79,977,800
Balances (in shares) at Mar. 31, 2021																																					500,000	1,131,669	2,318,012	402,149	180,751,234
Balances at Mar. 31, 2021																																					$ 500	$ 1,100	$ 2,300	$ 400	$ 180,800	315,603,100	(3,968,100)	(219,841,700)	91,978,500
Balances (in shares) at Mar. 31, 2022																																					0	0	0	0	206,676,620
Balances at Mar. 31, 2022																																					$ 0	$ 0	$ 0	$ 0	$ 206,700	336,080,700	(3,968,100)	(267,604,000)	64,715,300
Balances (in shares) at Jun. 30, 2021																																					500,000	1,131,669	2,318,012	0	191,632,008
Balances at Jun. 30, 2021																																					$ 500	$ 1,100	$ 2,300	$ 0	$ 191,600	316,975,600	(3,968,100)	(227,586,200)	85,616,900
Accrued dividends on Series B Preferred																																					0	0	0	0	0	(375,200)	0	0	(375,200)
Stock-based compensation expense (including ESPP)																																					$ 0	$ 0	$ 0	$ 0	$ 0	764,500	0	0	764,500
Proceeds from exercise of warrants (in shares)																																					0	0	0	0	3,297,777
Proceeds from exercise of warrants																																					$ 0	$ 0	$ 0	$ 0	$ 3,300	3,141,800	0	0	3,145,100
Issuance of common stock upon cashless exercise of options (in shares)																																					0	0	0	0	43,622
Issuance of common stock upon cashless exercise of options																																					$ 0	$ 0	$ 0	$ 0	$ 0		0	0	0
Issuance of common stock upon exercise of options for cash (in shares)																																					0	0	0	0	83,000
Issuance of common stock upon exercise of options for cash																																					$ 0	$ 0	$ 0	$ 0	$ 100	45,000	0	0	45,100
Net loss																																					$ 0	$ 0	$ 0	$ 0	$ 0	0	0	(12,794,400)	(12,794,400)
Issuance of common stock (in shares)																																					0	0	0	0	1,502,378
Issuance of common stock																																					$ 0	$ 0	$ 0	$ 0	$ 1,500	4,256,300	0	0	4,257,800
Balances (in shares) at Sep. 30, 2021																																					500,000	1,131,669	2,318,012	0	196,558,785
Balances at Sep. 30, 2021																																					$ 500	$ 1,100	$ 2,300	$ 0	$ 196,500	324,808,000	(3,968,100)	(240,380,600)	80,659,800
Accrued dividends on Series B Preferred																																					0	0	0	0	0	(208,100)	0	0	(208,100)
Stock-based compensation expense (including ESPP)																																					$ 0	$ 0	$ 0	$ 0	$ 0	723,800	0	0	723,800
Proceeds from exercise of warrants (in shares)																																					0	0	0	0	2,484,246
Proceeds from exercise of warrants																																					$ 0	$ 0	$ 0	$ 0	$ 2,500	1,950,100	0	0	1,952,600
Conversion of stock into common stock (in shares)										0	0	(2,318,012)	0	2,318,012					0	(1,131,669)	0	0	4,427,447					(500,000)	0	0	0	750,000
Conversion of stock into common stock										$ 0	$ 0	$ (2,300)	$ 0	$ 2,300	$ 0	$ 0	$ 0	$ 0	$ 0	$ (1,100)	$ 0	$ 0	$ 4,400	$ 7,214,500	$ 0	$ 0	$ 7,217,800	$ (500)	$ 0	$ 0	$ 0	$ 800	$ (300)	$ 0	$ 0	$ 0
Purchase Plan (in shares)																																					0	0	0	0	40,960
Purchase Plan																																					$ 0	$ 0	$ 0	$ 0	$ 0	67,800	0	0	67,800
Issuance of common stock upon exercise of options for cash (in shares)																																					0	0	0	0	50,000
Issuance of common stock upon exercise of options for cash																																					$ 0	$ 0	$ 0	$ 0	$ 100	57,900	0	0	58,000
Net loss																																					$ 0	$ 0	$ 0	$ 0	$ 0	0	0	(10,535,100)	(10,535,100)
Issuance of common stock (in shares)																																					0	0	0	0	15,420
Issuance of common stock																																					$ 0	$ 0	$ 0	$ 0	$ 0	41,300	0	0	41,300
Balances (in shares) at Dec. 31, 2021																																					0	0	0	0	206,644,870
Balances at Dec. 31, 2021																																					$ 0	$ 0	$ 0	$ 0	$ 206,600	334,655,000	(3,968,100)	(250,915,700)	79,977,800
Balances (in shares) at Mar. 31, 2022																																					0	0	0	0	206,676,620
Balances at Mar. 31, 2022																																					$ 0	$ 0	$ 0	$ 0	$ 206,700	336,080,700	(3,968,100)	(267,604,000)	64,715,300
Stock-based compensation expense (including ESPP)																																					$ 0	$ 0	$ 0	$ 0	$ 0	956,900	0	0	956,900
Purchase Plan (in shares)																																					0	0	0	0	75,000
Purchase Plan																																					$ 0	$ 0	$ 0	$ 0	$ 100	56,000	0	0	56,100
Issuance of common stock upon exercise of options for cash (in shares)																																					0	0	0	0	100,000
Issuance of common stock upon exercise of options for cash																																					$ 0	$ 0	$ 0	$ 0	$ 100	99,900	0	0	100,000
Net loss																																					$ 0	$ 0	$ 0	$ 0	$ 0	0	0	(19,776,300)	(19,776,300)
Balances (in shares) at Jun. 30, 2022																																					0	0	0	0	206,851,620
Balances at Jun. 30, 2022																																					$ 0	$ 0	$ 0	$ 0	$ 206,900	337,193,500	(3,968,100)	(287,380,300)	46,052,000
Balances (in shares) at Mar. 31, 2022																																					0	0	0	0	206,676,620
Balances at Mar. 31, 2022																																					$ 0	$ 0	$ 0	$ 0	$ 206,700	336,080,700	(3,968,100)	(267,604,000)	64,715,300
Net loss																																													(47,020,700)
Balances (in shares) at Dec. 31, 2022																																					0	0	0	0	207,052,010
Balances at Dec. 31, 2022																																					$ 0	$ 0	$ 0	$ 0	$ 207,100	339,060,200	(3,968,100)	(314,624,700)	20,674,500
Balances (in shares) at Jun. 30, 2022																																					0	0	0	0	206,851,620
Balances at Jun. 30, 2022																																					$ 0	$ 0	$ 0	$ 0	$ 206,900	337,193,500	(3,968,100)	(287,380,300)	46,052,000
Stock-based compensation expense (including ESPP)																																					$ 0	$ 0	$ 0	$ 0	$ 0	1,031,800	0	0	1,031,800
Issuance of common stock upon cashless exercise of options (in shares)																																					0	0	0	0	109,390
Issuance of common stock upon cashless exercise of options																																					$ 0	$ 0	$ 0	$ 0	$ 100	(100)	0	0	0
Issuance of common stock upon exercise of options for cash (in shares)																																					0	0	0	0	11,000
Issuance of common stock upon exercise of options for cash																																					$ 0	$ 0	$ 0	$ 0	$ 0	4,400	0	0	4,400
Net loss																																					$ 0	$ 0	$ 0	$ 0	$ 0	0	0	(17,483,200)	(17,483,200)
Balances (in shares) at Sep. 30, 2022																																					0	0	0	0	206,972,010
Balances at Sep. 30, 2022																																					$ 0	$ 0	$ 0	$ 0	$ 207,000	338,229,600	(3,968,100)	(304,863,500)	29,605,000
Stock-based compensation expense (including ESPP)																																					$ 0	$ 0	$ 0	$ 0	$ 0	746,300	0	0	746,300
Purchase Plan (in shares)																																					0	0	0	0	80,000
Purchase Plan																																					$ 0	$ 0	$ 0	$ 0	$ 100	6,900	0	0	7,000
Net loss																																					0	0	0	0	0	0	0	(9,761,200)	(9,761,200)
Increase in fair value attributable to warrant modification																																					$ 0	$ 0	$ 0	$ 0	$ 0	77,400	0	0	77,400
Balances (in shares) at Dec. 31, 2022																																					0	0	0	0	207,052,010
Balances at Dec. 31, 2022																																					$ 0	$ 0	$ 0	$ 0	$ 207,100	$ 339,060,200	$ (3,968,100)	$ (314,624,700)	$ 20,674,500

Note 1 - Description of Busines

Note 1 - Description of Business	9 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Business Description and Basis of Presentation [Text Block]	Note 1. Description of Business Vistagen Therapeutics, Inc., a Nevada corporation (which may Vistagen Company we our us CNS PH94B PH10, may PH94B PH10 U.S. Our Product Candidates PH94B PH94B PH94B SAD PH94B not A α1/β2/γ2 PH94B PH94B PH94B AjDA The proposed MOA of PH94B three not 2 PH94B PALISADE- 1 May 2021, 3 PH94B 1, 3 PH94B 2020 19 1 2 PH94B PH94B SUDS In July 2022, 1. PH94B 1 1 not 1: 19 may not 3 may PH94B 19 19 PALISADE- 2 October 2021, 2, 1. July 2022, 1, 2 third 2 September 2022, 140 2, third 2 2 2, may 1. In December 2022, two not not 2 3 PH94B 2 3 PH94B PH94B NDA 2 PH94B 3 PALISADE Open Label Study. 3.2 PH94B four PALISADE OLS 3, four PH94B PH94B. PH94B 12‑lead ECGs PH94B. 1, not PH94B. PH94B 3.2 PH94B, four Potential Next Steps in SAD Phase 3 400 one 2 PH94B two PH94B PH94B four may PH94B PH94B. 3 three 3 PH94B Accordingly, we are preparing to meet with the FDA to discuss our broader Phase 3 PH94B 3 PH94B PH94B PH94B NDA 3 PH94B 3 PH94B, four three PH94B Exploratory Phase 2A January 2023, 2A PH94B, AjDA AjD three 2A PH94B four 28 first 2023. may PH94B PH10 PH10 MDD PH10, PH10’s KBT PH10 not not In December 2022, PH10 In a small ( n=30 2A 6.4 8 PH10 one 17 HAM-D- 17 0.022 Br J Phar Med Res 2019 4 06 :2157 2168 PH10 not may Following the submission of a U.S. Investigational New Drug ( IND 1 PH10 December 2022, may 1, PH10 n=12 January 2023, first 1 first 2023. AV- 101 AV- 101 4 7 7 7 not 101 not 101, 1B 101 first 2023. The FDA has granted Fast Track designation for development of AV- 101 Subsidiaries VistaGen Therapeutics, Inc., a California corporation d/b/a VistaStem ( VistaStem 10 Report Artemis April 2022, VistaStem Canada June 2022.

Note 2 - Basis of Presentation

Note 2 - Basis of Presentation	9 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Basis of Accounting [Text Block]	Note 2. Basis of Presentation The accompanying unaudited Condensed Consolidated Financial Statements have been prepared in accordance with accounting principles generally accepted in the United States of America ( U.S. GAAP 10 8 03 X. not March 31, 2022 not three nine December 31, 2022 not March 31, 2023, The accompanying unaudited Condensed Consolidated Financial Statements and notes to the Condensed Consolidated Financial Statements contained in this Report should be read in conjunction with our audited Consolidated Financial Statements for our fiscal year ended March 31, 2022 10 SEC June 23, 2022 ( Form 10 The accompanying unaudited Condensed Consolidated Financial Statements have been prepared assuming we will continue as a going concern. As a clinical-stage biopharmaceutical company having not May 1998) December 31, 2022. PH94B, PH10 101. Since our inception in May 1998 December 31, 2022, Liquidity, Capital Resources and Going Concern During our fiscal year ended March 31, 2022 ( Fiscal 2022 May 2021, SM Sales Agreement ATM may 2022, not October 2, 2021 March 31, 2021 ( Fiscal 2021 August 2020 December 2020, PH94B AffaMed Agreement 11, Sublicensing and Collaborative Agreements 2022 2021 2022 nine December 31, 2022, 2019 2019 ESPP We had cash and cash equivalents of approximately $25.0 million at December 31, 2022, not twelve PH94B 2A PH94B 1 PH10 2B 1 101 2A 101. not When necessary and advantageous, we will seek additional financial resources to fund our planned operations through (i) sales of our equity and/or debt securities in one may PH94B may no Subject to certain restrictions, our Registration Statement on Form S- 3 S- 3 one may 3 not Our future working capital requirements will depend on many factors, including, without limitation, potential impacts related to adjustments in the size of our staff, the scope and nature of opportunities related to our success or failure and the success or failure of certain other companies in nonclinical and clinical trials, including the development and commercialization of our current product candidates, and the availability of, and our ability to enter into financing transactions and research, development and commercialization collaborations on terms acceptable to us. In the future, to further advance the clinical development of our product candidates, as well as support our operating activities, we plan to seek additional financing, including both equity-based capital from non-dilutive sources, and continue to carefully manage our operating costs, including, but not Notwithstanding the foregoing, there can be no September 6, 2022, Nasdaq 30 not $1.00 no March 6, 2023, 180 not March 6, 2023, 180 may second not second second 180 may may may may not not

Note 3 - Summary of Significant

Note 3 - Summary of Significant Accounting Policies	9 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Significant Accounting Policies [Text Block]	Note 3. Summary of Significant Accounting Policies Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include those relating to revenue recognition, share-based compensation, right-of-use assets and lease liabilities and assumptions that have been used historically to value warrants and warrant modifications. Cash and Cash Equivalents Cash and cash equivalents are considered to be highly liquid investments with maturities of three Revenue Recognition The AffaMed Agreement, involving clinical development and commercialization of PH94B nine December 31, 2022 2022 2021. August 2020, Under Accounting Standards Codification ( ASC 606, Revenue from Contracts with Customers (ASC 606 606, five five Once a contract is determined to be within the scope of ASC 606, may We assess whether each promised good or service is distinct for the purpose of identifying the performance obligations in the contract. This assessment involves subjective determinations and requires judgments about the individual promised goods or services and whether such are separable from the other aspects of the contractual relationship. Promised goods and services are considered distinct provided that (i) the customer can benefit from the good or service either on its own or together with other resources that are readily available to the customer (that is, the good or service is capable of being distinct) and (ii) our promise to transfer the good or service to the customer is separately identifiable from other promises in the contract (that is, the promise to transfer the good or service is distinct within the context of the contract). In assessing whether a promised good or service is distinct in the evaluation of a collaboration arrangement subject to ASC 606, not The transaction price is then determined and allocated to the identified performance obligations in proportion to their standalone selling prices ( SSP not may If the consideration promised in a contract includes a variable amount, we estimate the amount of consideration to which we will be entitled in exchange for transferring the promised goods or services to a customer. We determine the amount of variable consideration by using the expected value method or the most likely amount method. We include the unconstrained amount of estimated variable consideration in the transaction price. The amount included in the transaction price is constrained to the amount for which it is probable that a significant reversal of cumulative revenue recognized will not If an arrangement includes development and regulatory milestone payments, we evaluate whether the milestones are considered probable of being reached and estimate the amount to be included in the transaction price using the most likely amount method. If it is probable that a significant revenue reversal would not not not In determining the transaction price, we adjust consideration for the effects of the time value of money if the timing of payments provides us with a significant benefit of financing. We do not one We then recognize as revenue the amount of the transaction price that is allocated to the respective performance obligation when (or as) each performance obligation is satisfied at a point in time or over time, and if over time, based on the use of an output or input method. For the single combined performance obligation under the AffaMed Agreement, the measure of progress is stand-ready straight-line over the period in which we expect to perform the services related to the license of PH94B. The difference between revenue recognized to date and the consideration invoiced or received to date is recognized as either a contract asset/unbilled revenue (revenue earned exceeds cash received) or a contract liability/deferred revenue (cash received exceeds revenue earned). As described more completely in Note 11, Sublicensing and Collaborative Agreements 1, 606, three six September 30, 2022, June 30, 2022. December 31, 2022. December 31, 2022, nine December 31, 2022 Balance at Balance at March 31, 2022 Additions Deductions December 31, 2022 Deferred Revenue - current portion $ 1,244,000 $ - $ (531,700 ) $ 712,300 Deferred Revenue - non-current portion 1,557,600 1,114,200 (179,600 ) 2,492,200 Total $ 2,801,600 $ 1,114,200 $ (711,300 ) $ 3,204,500 During the three nine December 31, 2022, three nine December 31, 2021, Contract Acquisition Costs During the quarter ended September 30, 2020, PH94B Pherin June 24, 2020, three six September 30, 2022, June 30, 2022, December 31, 2022, nine December 31, 2022. three nine December 31, 2021, no The following table summarizes our contract acquisition costs for the nine December 31, 2022 Balance at Balance at March 31, 2022 Additions Deductions December 31, 2022 Deferred Contract Acquisition Costs - current portion $ 116,900 $ - $ (49,900 ) $ 67,000 Deferred Contract Acquisition Costs - non-current portion 146,400 87,800 - 234,200 Total $ 263,300 $ 87,800 $ (49,900 ) $ 301,200 Research and Development Expense Research and development expense is composed of both internal and external costs. Internal costs include salaries and employment-related expense, including stock-based compensation expense, of scientific personnel and direct project costs. External research and development expense consists primarily of costs associated with clinical and nonclinical development of PH94B, PH10, 101. We also record accruals for estimated ongoing clinical trial costs. Clinical trial costs represent costs incurred by contract research organizations ( CRO Costs incurred in obtaining product or technology licenses are charged immediately to research and development expense if the product or technology licensed has not no PH94B PH10 March 31, 2019. Stock-Based Compensation We recognize compensation cost for all stock-based awards to employees, independent directors and non-employee consultants based on the grant date fair value of the award. We record stock-based compensation expense over the period during which the employee or other grantee is required to perform services in exchange for the award, which generally represents the scheduled vesting period. We have not The table below summarizes stock-based compensation expense included in the accompanying Condensed Consolidated Statements of Operations and Comprehensive Loss: Three Months Ended December 31, Nine Months Ended December 31, 2022 2021 2022 2021 Research and development expense $ 296,200 $ 281,800 $ 1,091,900 $ 836,200 General and administrative expense 450,100 442,000 1,643,000 1,242,500 Total stock-based compensation expense $ 746,300 $ 723,800 $ 2,734,900 $ 2,078,700 Expense amounts reported above include $9,500 and $34,900 in research and development expense for the three nine December 31, 2022, three nine December 31, 2022, 2019 three nine December 31, 2021, three nine December 31, 2021, 2019 During the nine December 31, 2022, 2019 2019 Board November 2022, first three twelve November 2022 nine December 31, 2022 Assumption: Weighted Average Range Market price per share at grant date $ 0.34 $ 0.12 1.51 Exercise price per share $ 0.34 $ 0.12 1.51 Risk-free interest rate 3.55 % 2.63% to 3.78 % Expected term in years 6.03 5.20 to 6.54 Volatility 158.35 % 79.14% to 191.71 % Dividend rate 0.0 % 0.0 % Shares 4,162,000 Fair Value per share $ 0.27 On September 12, 2022, Committee September 13, 2022 90 No three six September 30, 2022. Assumption: Pre-modification Post-modification Market price per share $ 0.2052 $ 0.2052 Exercise price per share $ 1.27 $ 1.27 Risk-free interest rate 2.62 % 3.17 % Remaining contractual term in years 0.003 0.249 Volatility 138.31 % 412.67 % Dividend rate 0.0 % 0.0 % Number of option shares 1,322,118 1,322,118 Weighted average fair value per share $ 0.00 $ 0.08 On December 12, 2022, March 31, 2023. No three December 31, 2022, nine December 31, 2022. Assumption: Pre-modification Post-modification Market price per share $ 0.1190 $ 0.1190 Exercise price per share $ 1.27 $ 1.27 Risk-free interest rate 3.86 % 4.38 % Remaining contractual term in years 0.0 0.299 Volatility 92.75 % 99.54 % Dividend rate 0.0 % 0.0 % Number of option shares 1,322,118 1,322,118 Weighted average fair value per share $ 0.00 $ 0.0001 During the nine December 31, 2022, 2019 December 31, 2022, 2016 2016 2019 2019 2016 Leases, Right-of-use Assets and Operating Lease Obligations We account for our leases following the guidance of Accounting Standards Update ( ASU No. 2016 02, Leases (Topic 842 ASU 2016 02 2016 02 Right-of-use assets not may Lease expense for minimum lease payments is recognized on a straight-line basis over the lease term. Short-term leases, defined as leases that have a lease term of 12 not Financing leases, formerly referred to as capitalized leases, are treated similarly to operating leases except that the asset subject to the lease is included in the appropriate fixed asset category, rather than recorded as a Right-of-use asset, and depreciated over its estimated useful life, or lease term, if shorter. Refer to Note 10, Commitments and Contingencies, 842 Concentrations of Credit Risk Financial instruments, which potentially subject us to concentrations of credit risk, consist of cash and cash equivalents. Our investment policies limit any such investments to short-term, low-risk instruments. We deposit cash and cash equivalents with quality financial institutions which are insured to the maximum of federal limitations. Balances in these accounts may Comprehensive Loss We have no Loss per Common Share Basic net loss attributable to common stockholders per share of common stock excludes the effect of dilution and has historically been computed by dividing net loss increased by the accrual of dividends on outstanding shares of our Series B 10% Series B Preferred third 2022, As a result of our net loss for all periods presented and the conversion of all series of our preferred stock prior to December 31, 2021, December 31, 2022 2021 At December 31, At December 31, 2022 2021 Outstanding options under the Company's Amended and Restated 2016 (formerly 2008) Stock Incentive Plan and 2019 Omnibus Equity Incentive Plan 22,567,914 15,903,139 Outstanding warrants to purchase common stock 2,397,594 9,307,858 Total 24,965,508 25,210,997 Fair Value Measurements We do not December 31, 2022 March 31, 2022, 1 December 31, 2022 March 31, 2022. Warrants Issued in Connection with Equity Financing We evaluate the appropriate balance sheet classification of warrants we issue as either equity or as a derivative liability. In accordance with ASC 815 40, Derivatives and Hedging-Contracts in the Entity s Own Equity ASC 815 40 not not 480, Distinguishing Liabilities from Equity, 815 40, December 31, 2022 March 31, 2022, Recent Accounting Pronouncements We believe the following recent accounting pronouncement is of significance or potential significance to the Company. In August 2020, FASB 2020 06, Debt Debt with Conversion and Other Options (Subtopic 470 20 Contracts in Entity s Own Equity (Subtopic 815 40 s Own Equity ASU 2020 06 The guidance in ASU 2020 06 470 20, Debt: Debt with Conversion and Other Options 470 20 not In addition, the amendments revise the scope exception from derivative accounting in ASC 815 40 not The amendments in ASU 2020 06 260, Earnings Per Share EPS may The amendments in ASU 2020 06 April 1, 2024. not 2020 06 Other accounting standards that have been issued or proposed by the FASB or other standard-setting bodies that do not not

Note 4 - Prepaid Expenses and O

Note 4 - Prepaid Expenses and Other Current Assets	9 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Prepaid Expenses and Other Current Assets Disclosure [Text Block]	Note 4. Prepaid Expenses and Other Current Assets Prepaid expenses and other current assets are composed of the following: December 31, March 31, 2022 2022 Clinical and nonclinical materials and contract services $ 159,100 $ 2,139,600 Insurance 456,000 196,500 Receivable from CRO for cancelled project - 337,900 Receivable from collaboration partner 154,100 - All other 184,000 71,800 $ 953,200 $ 2,745,800 The amount reported as receivable from CRO for cancelled project at March 31, 2022 July 2022. December 31, 2022 not

Note 5 - Property and Equipment

Note 5 - Property and Equipment, Net	9 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	Note 5. Property and equipment, net is composed of the following: December 31, March 31, 2022 2022 Laboratory equipment $ 1,393,300 $ 1,181,300 Tenant improvements 214,400 214,400 Office furniture and equipment 72,100 76,200 Manufacturing equipment 211,200 211,200 1,891,000 1,683,100 Accumulated depreciation and amortization (1,350,300 ) (1,268,800 ) Property and equipment, net $ 540,700 $ 414,300 We recorded depreciation and amortization expense of $30,600 and $96,200 for the three nine December 31, 2022, three nine December 31, 2021, December 31, March 31, 2022 2022 Office equipment subject to financing lease $ 10,600 $ 14,700 Accumulated depreciation (1,500 ) (14,700 ) Net book value of office equipment subject to financing lease $ 9,100 $ - The fully depreciated office equipment reported at March 31, 2022 January 2022. April 2022. June 2027.

Note 6 - Accrued Expenses

Note 6 - Accrued Expenses	9 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Accounts Payable and Accrued Liabilities Disclosure [Text Block]	Note 6. Accrued Expenses Accrued expenses are composed of the following: December 31, March 31, 2022 2022 Accrued expenses for clinical and nonclinical materials, development and contract services $ 776,400 $ 1,070,800 Accrued compensation 308,800 66,200 Accrued professional services - 159,500 All other - 32,700 $ 1,085,200 $ 1,329,200 In both periods, accrued expenses for clinical and nonclinical services includes accrued clinical trial expenses and other amounts accrued for contract manufacturing and product development services. Accrued compensation at December 31, 2022

Note 7 - Note Payable

Note 7 - Note Payable	9 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Debt Disclosure [Text Block]	Note 7. The following table summarizes our outstanding note payable at December 31, 2022 March 31, 2022: December 31, 2022 March 31, 2022 Principal Accrued Principal Accrued Balance Interest Total Balance Interest Total 3.88% $ 419,100 $ - $ 419,100 $ - $ - $ - In May 2022, 3.88% April 2023.

Note 8 - Capital Stock

Note 8 - Capital Stock	9 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	Note 8. Capital Stock ATM Agreement In May 2021, SM Sales Agreement Jefferies ATM may, Shares September October 2021, not October 2, 2021 We record transactions under the Sales Agreement on a settlement date basis. All legal fees and accounting expenses incurred in connection with the Sales Agreement are recorded as deferred offering costs and are amortized to additional paid-in capital as costs of the offering as sales of Shares are made under the Sales Agreement. Between execution of the Sales Agreement in May 2021 March 31, 2022, nine December 31, 2022, Stock Option Exercises and Employee Stock Purchase Plan Purchases During the nine December 31, 2022, nine December 31, 2021, June 30, 2022 December 30, 2022, 2019 June 30, 2021 December 31, 2021, 2019 Warrant Exercises, Expirations and Modifications There have been no warrant exercises during the nine December 31, 2022. nine December 31, 2021, On December 5, 2022, December 9, 2022 two No three nine December 31, 2022 Assumption: Pre-modification Post-modification Market price per share $ 0.1245 $ 0.1245 Exercise price per share $ 0.50 $ 0.50 Risk-free interest rate 3.93 % 4.41 % Remaining contractual term in years 0.011 2.012 Volatility 65.60 % 175.27 % Dividend rate 0.0 % 0.0 % Number of warrant shares 1,000,000 1,000,000 Weighted average fair value per share $ 0.00 $ 0.08 Warrants Outstanding The following table summarizes warrants outstanding and exercisable as of December 31, 2022. December 31, 2022 Warrants Outstanding Exercise and Exercisable at Price Expiration December 31, per Share Date 2022 $0.50 12/9/2024 1,000,000 $0.73 7/25/2025 370,544 $1.82 3/7/2023 880,050 $7.00 3/3/2023 147,000 2,397,594 In May 2020, 3 Warrant Registration Statement May 13, 2020. No March 31, 2023.

Note 9 - Related Party Transact

Note 9 - Related Party Transactions	9 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	Note 9. Related Party Transactions During the fourth 2022, March 31, 2022 three nine December 31, 2022, December 31, 2022. On November 11, 2022, i3 March 31, 2024, i3 March 31, 2023 December 31, 2022, On December 1, 2022, December 31, 2022, December 31, 2023. During the quarter ended December 31, 2021, PH94B, PH10 101. December 31, 2021 December 31, 2021.

Note 10 - Commitments and Conti

Note 10 - Commitments and Contingencies	9 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	Note 10. We lease our headquarters office and laboratory space in South San Francisco, California, under the terms of a lease that was set to expire on July 31, 2022, five August 2022 July 2027 842. October 14, 2021, Lease Amendment August 1, 2022 July 31, 2027 five five August 1, 2027. ASC 842 April 1, 2019, not 842. The following table summarizes the presentation of the operating lease in our Condensed Consolidated Balance Sheets: As of December 31, 2022 As of March 31, 2022 Assets Right of use asset – operating lease $ 2,364,100 $ 2,662,000 Liabilities Current operating lease obligation $ 470,400 $ 433,300 Non-current operating lease obligation 2,246,800 2,605,400 Total operating lease liability $ 2,717,200 $ 3,038,700 The following table summarizes the effect of operating lease costs our Condensed Consolidated Statements of Operations: For the Three Months Ended December 31, For the Nine Months Ended December 31, 2022 2021 2022 2021 Operating lease cost $ 221,000 $ 79,800 $ 631,600 $ 526,200 The minimum (base rental) lease payments related to our South San Francisco operating lease are expected to be as follows: Fiscal Years Ending March 31, 2023 (remaining three months) $ 169,000 2024 689,500 2025 710,200 2026 731,500 2027 753,500 Thereafter 253,600 Total lease expense 3,307,300 Less imputed interest (590,100 ) Present value of operating lease liabilities $ 2,717,200 The remaining lease term, which does not five July 31, 2027, As of December 31, 2022 Assumed remaining lease term in years 4.58 Assumed discount rate 8.54 % The interest rate implicit in lease contracts is typically not 842, Supplemental disclosure of cash flow information related to our operating lease included in cash flows used by operating activities in the Condensed Consolidated Statements of Cash Flows is as follows: For the Nine Months Ended For the Nine Months Ended December 31, 2022 December 31, 2021 Cash paid for amounts included in the measurement of lease liabilities $ 655,200 $ 637,800 During the nine December 31, 2022, not We also lease a small office in the San Francisco Bay Area under a month-to-month arrangement at insignificant cost and have made an accounting policy election not 842 three December 31, 2022 2021 nine December 31, 2022 2021,

Note 11 - Sublicensing and Coll

Note 11 - Sublicensing and Collaborative Agreements	9 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Collaborative Arrangement Disclosure [Text Block]	Note 11. On June 24, 2020, EverInsight October 2020, AffaMed June 2020 PH94B Territory PH94B Under the terms of the AffaMed Agreement, AffaMed is responsible for all costs related to developing, obtaining regulatory approval of, and commercializing PH94B PH94B We are responsible for pursuing clinical development and regulatory submissions of PH94B no 3 PH94B PH94B Under the terms of the AffaMed Agreement, AffaMed agreed to pay us a non-refundable upfront license payment of $5.0 million within 30 business days of the effective date of the AffaMed Agreement, and AffaMed paid the $5.0 million in August 2020. PH94B ten no may We have determined that we have one PH94B not Development and commercialization milestones were not We recognize revenue as the combined performance obligation is satisfied over time using an output method. The measure of progress is stand-ready straight-line over the period in which we expect to perform the services related to the license of PH94B. Significant management judgment is required to determine the level of effort attributable to the performance obligation included in the AffaMed Agreement and the period over which we expect to complete our performance obligation under the arrangement. The performance period or measure of progress is estimated at the inception of the arrangement and re-evaluated in subsequent reporting periods. This re-evaluation may 1 PH94B, September 30, 2022, 2027 2024. not September 30, 2022, 3, Summary of Significant Accounting Policies September 30, 2022 three six September 30, 2022, June 30, 2022. December 31, 2022. December 31, 2022, three nine December 31, 2021, December 31, 2022, Unless earlier terminated due to certain material breaches of the contract, or otherwise, the AffaMed Agreement will expire on a jurisdiction-by-jurisdiction basis until the latest to occur of expiration of the last valid claim under a licensed patent of PH94B ten first PH94B

Note 12 - Subsequent Events

Note 12 - Subsequent Events	9 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Subsequent Events [Text Block]	Note 12. Subsequent Events We have evaluated events subsequent to December 31, 2022 Acquisition of Pherin Pharmaceuticals, Inc. On December 20, 2022, Merger Agreement Merger Sub Pherin Pherin Acquisition February 2, 2023 ( Closing Date no As consideration for the Pherin Acquisition, we (i) issued an aggregate of 12,410,181 unregistered shares of our common stock to the exchange agent for the Pherin Acquisition, which shares will be issued to approximately 96.07% of Pherin stockholders eligible to receive common stock in exchange for their outstanding shares of Pherin common stock (the Stock Consideration not Following the completion of the Pherin Acquisition, we now have full ownership of intellectual property rights to PH94B PH10. three PH15 PH80 PH284 not

Significant Accounting Policies

Significant Accounting Policies (Policies)	9 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include those relating to revenue recognition, share-based compensation, right-of-use assets and lease liabilities and assumptions that have been used historically to value warrants and warrant modifications.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents Cash and cash equivalents are considered to be highly liquid investments with maturities of three
Revenue [Policy Text Block]	Revenue Recognition The AffaMed Agreement, involving clinical development and commercialization of PH94B nine December 31, 2022 2022 2021. August 2020, Under Accounting Standards Codification ( ASC 606, Revenue from Contracts with Customers (ASC 606 606, five five Once a contract is determined to be within the scope of ASC 606, may We assess whether each promised good or service is distinct for the purpose of identifying the performance obligations in the contract. This assessment involves subjective determinations and requires judgments about the individual promised goods or services and whether such are separable from the other aspects of the contractual relationship. Promised goods and services are considered distinct provided that (i) the customer can benefit from the good or service either on its own or together with other resources that are readily available to the customer (that is, the good or service is capable of being distinct) and (ii) our promise to transfer the good or service to the customer is separately identifiable from other promises in the contract (that is, the promise to transfer the good or service is distinct within the context of the contract). In assessing whether a promised good or service is distinct in the evaluation of a collaboration arrangement subject to ASC 606, not The transaction price is then determined and allocated to the identified performance obligations in proportion to their standalone selling prices ( SSP not may If the consideration promised in a contract includes a variable amount, we estimate the amount of consideration to which we will be entitled in exchange for transferring the promised goods or services to a customer. We determine the amount of variable consideration by using the expected value method or the most likely amount method. We include the unconstrained amount of estimated variable consideration in the transaction price. The amount included in the transaction price is constrained to the amount for which it is probable that a significant reversal of cumulative revenue recognized will not If an arrangement includes development and regulatory milestone payments, we evaluate whether the milestones are considered probable of being reached and estimate the amount to be included in the transaction price using the most likely amount method. If it is probable that a significant revenue reversal would not not not In determining the transaction price, we adjust consideration for the effects of the time value of money if the timing of payments provides us with a significant benefit of financing. We do not one We then recognize as revenue the amount of the transaction price that is allocated to the respective performance obligation when (or as) each performance obligation is satisfied at a point in time or over time, and if over time, based on the use of an output or input method. For the single combined performance obligation under the AffaMed Agreement, the measure of progress is stand-ready straight-line over the period in which we expect to perform the services related to the license of PH94B. The difference between revenue recognized to date and the consideration invoiced or received to date is recognized as either a contract asset/unbilled revenue (revenue earned exceeds cash received) or a contract liability/deferred revenue (cash received exceeds revenue earned). As described more completely in Note 11, Sublicensing and Collaborative Agreements 1, 606, three six September 30, 2022, June 30, 2022. December 31, 2022. December 31, 2022, nine December 31, 2022 Balance at Balance at March 31, 2022 Additions Deductions December 31, 2022 Deferred Revenue - current portion $ 1,244,000 $ - $ (531,700 ) $ 712,300 Deferred Revenue - non-current portion 1,557,600 1,114,200 (179,600 ) 2,492,200 Total $ 2,801,600 $ 1,114,200 $ (711,300 ) $ 3,204,500 During the three nine December 31, 2022, three nine December 31, 2021, Contract Acquisition Costs During the quarter ended September 30, 2020, PH94B Pherin June 24, 2020, three six September 30, 2022, June 30, 2022, December 31, 2022, nine December 31, 2022. three nine December 31, 2021, no The following table summarizes our contract acquisition costs for the nine December 31, 2022 Balance at Balance at March 31, 2022 Additions Deductions December 31, 2022 Deferred Contract Acquisition Costs - current portion $ 116,900 $ - $ (49,900 ) $ 67,000 Deferred Contract Acquisition Costs - non-current portion 146,400 87,800 - 234,200 Total $ 263,300 $ 87,800 $ (49,900 ) $ 301,200
Research and Development Expense, Policy [Policy Text Block]	Research and Development Expense Research and development expense is composed of both internal and external costs. Internal costs include salaries and employment-related expense, including stock-based compensation expense, of scientific personnel and direct project costs. External research and development expense consists primarily of costs associated with clinical and nonclinical development of PH94B, PH10, 101. We also record accruals for estimated ongoing clinical trial costs. Clinical trial costs represent costs incurred by contract research organizations ( CRO Costs incurred in obtaining product or technology licenses are charged immediately to research and development expense if the product or technology licensed has not no PH94B PH10 March 31, 2019.
Compensation Related Costs, Policy [Policy Text Block]	Stock-Based Compensation We recognize compensation cost for all stock-based awards to employees, independent directors and non-employee consultants based on the grant date fair value of the award. We record stock-based compensation expense over the period during which the employee or other grantee is required to perform services in exchange for the award, which generally represents the scheduled vesting period. We have not The table below summarizes stock-based compensation expense included in the accompanying Condensed Consolidated Statements of Operations and Comprehensive Loss: Three Months Ended December 31, Nine Months Ended December 31, 2022 2021 2022 2021 Research and development expense $ 296,200 $ 281,800 $ 1,091,900 $ 836,200 General and administrative expense 450,100 442,000 1,643,000 1,242,500 Total stock-based compensation expense $ 746,300 $ 723,800 $ 2,734,900 $ 2,078,700 Expense amounts reported above include $9,500 and $34,900 in research and development expense for the three nine December 31, 2022, three nine December 31, 2022, 2019 three nine December 31, 2021, three nine December 31, 2021, 2019 During the nine December 31, 2022, 2019 2019 Board November 2022, first three twelve November 2022 nine December 31, 2022 Assumption: Weighted Average Range Market price per share at grant date $ 0.34 $ 0.12 1.51 Exercise price per share $ 0.34 $ 0.12 1.51 Risk-free interest rate 3.55 % 2.63% to 3.78 % Expected term in years 6.03 5.20 to 6.54 Volatility 158.35 % 79.14% to 191.71 % Dividend rate 0.0 % 0.0 % Shares 4,162,000 Fair Value per share $ 0.27 On September 12, 2022, Committee September 13, 2022 90 No three six September 30, 2022. Assumption: Pre-modification Post-modification Market price per share $ 0.2052 $ 0.2052 Exercise price per share $ 1.27 $ 1.27 Risk-free interest rate 2.62 % 3.17 % Remaining contractual term in years 0.003 0.249 Volatility 138.31 % 412.67 % Dividend rate 0.0 % 0.0 % Number of option shares 1,322,118 1,322,118 Weighted average fair value per share $ 0.00 $ 0.08 On December 12, 2022, March 31, 2023. No three December 31, 2022, nine December 31, 2022. Assumption: Pre-modification Post-modification Market price per share $ 0.1190 $ 0.1190 Exercise price per share $ 1.27 $ 1.27 Risk-free interest rate 3.86 % 4.38 % Remaining contractual term in years 0.0 0.299 Volatility 92.75 % 99.54 % Dividend rate 0.0 % 0.0 % Number of option shares 1,322,118 1,322,118 Weighted average fair value per share $ 0.00 $ 0.0001 During the nine December 31, 2022, 2019 December 31, 2022, 2016 2016 2019 2019 2016
Lessee, Leases [Policy Text Block]	Leases, Right-of-use Assets and Operating Lease Obligations We account for our leases following the guidance of Accounting Standards Update ( ASU No. 2016 02, Leases (Topic 842 ASU 2016 02 2016 02 Right-of-use assets not may Lease expense for minimum lease payments is recognized on a straight-line basis over the lease term. Short-term leases, defined as leases that have a lease term of 12 not Financing leases, formerly referred to as capitalized leases, are treated similarly to operating leases except that the asset subject to the lease is included in the appropriate fixed asset category, rather than recorded as a Right-of-use asset, and depreciated over its estimated useful life, or lease term, if shorter. Refer to Note 10, Commitments and Contingencies, 842
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Concentrations of Credit Risk Financial instruments, which potentially subject us to concentrations of credit risk, consist of cash and cash equivalents. Our investment policies limit any such investments to short-term, low-risk instruments. We deposit cash and cash equivalents with quality financial institutions which are insured to the maximum of federal limitations. Balances in these accounts may
Comprehensive Income, Policy [Policy Text Block]	Comprehensive Loss We have no
Earnings Per Share, Policy [Policy Text Block]	Loss per Common Share Basic net loss attributable to common stockholders per share of common stock excludes the effect of dilution and has historically been computed by dividing net loss increased by the accrual of dividends on outstanding shares of our Series B 10% Series B Preferred third 2022, As a result of our net loss for all periods presented and the conversion of all series of our preferred stock prior to December 31, 2021, December 31, 2022 2021 At December 31, At December 31, 2022 2021 Outstanding options under the Company's Amended and Restated 2016 (formerly 2008) Stock Incentive Plan and 2019 Omnibus Equity Incentive Plan 22,567,914 15,903,139 Outstanding warrants to purchase common stock 2,397,594 9,307,858 Total 24,965,508 25,210,997
Fair Value Measurement, Policy [Policy Text Block]	Fair Value Measurements We do not December 31, 2022 March 31, 2022, 1 December 31, 2022 March 31, 2022.
Warrants Issued In Connection With Equity Financing [Policy Text Block]	Warrants Issued in Connection with Equity Financing We evaluate the appropriate balance sheet classification of warrants we issue as either equity or as a derivative liability. In accordance with ASC 815 40, Derivatives and Hedging-Contracts in the Entity s Own Equity ASC 815 40 not not 480, Distinguishing Liabilities from Equity, 815 40, December 31, 2022 March 31, 2022,
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements We believe the following recent accounting pronouncement is of significance or potential significance to the Company. In August 2020, FASB 2020 06, Debt Debt with Conversion and Other Options (Subtopic 470 20 Contracts in Entity s Own Equity (Subtopic 815 40 s Own Equity ASU 2020 06 The guidance in ASU 2020 06 470 20, Debt: Debt with Conversion and Other Options 470 20 not In addition, the amendments revise the scope exception from derivative accounting in ASC 815 40 not The amendments in ASU 2020 06 260, Earnings Per Share EPS may The amendments in ASU 2020 06 April 1, 2024. not 2020 06 Other accounting standards that have been issued or proposed by the FASB or other standard-setting bodies that do not not

Note 3 - Summary of Significa_2

Note 3 - Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Dec. 31, 2022
Notes Tables
Contract with Customer, Contract Asset, Contract Liability, and Receivable [Table Text Block]	Balance at Balance at March 31, 2022 Additions Deductions December 31, 2022 Deferred Revenue - current portion $ 1,244,000 $ - $ (531,700 ) $ 712,300 Deferred Revenue - non-current portion 1,557,600 1,114,200 (179,600 ) 2,492,200 Total $ 2,801,600 $ 1,114,200 $ (711,300 ) $ 3,204,500
Capitalized Contract Cost [Table Text Block]	Balance at Balance at March 31, 2022 Additions Deductions December 31, 2022 Deferred Contract Acquisition Costs - current portion $ 116,900 $ - $ (49,900 ) $ 67,000 Deferred Contract Acquisition Costs - non-current portion 146,400 87,800 - 234,200 Total $ 263,300 $ 87,800 $ (49,900 ) $ 301,200
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Table Text Block]	Three Months Ended December 31, Nine Months Ended December 31, 2022 2021 2022 2021 Research and development expense $ 296,200 $ 281,800 $ 1,091,900 $ 836,200 General and administrative expense 450,100 442,000 1,643,000 1,242,500 Total stock-based compensation expense $ 746,300 $ 723,800 $ 2,734,900 $ 2,078,700
Schedule of Share-Based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	Assumption: Weighted Average Range Market price per share at grant date $ 0.34 $ 0.12 1.51 Exercise price per share $ 0.34 $ 0.12 1.51 Risk-free interest rate 3.55 % 2.63% to 3.78 % Expected term in years 6.03 5.20 to 6.54 Volatility 158.35 % 79.14% to 191.71 % Dividend rate 0.0 % 0.0 % Shares 4,162,000 Fair Value per share $ 0.27 Assumption: Pre-modification Post-modification Market price per share $ 0.2052 $ 0.2052 Exercise price per share $ 1.27 $ 1.27 Risk-free interest rate 2.62 % 3.17 % Remaining contractual term in years 0.003 0.249 Volatility 138.31 % 412.67 % Dividend rate 0.0 % 0.0 % Number of option shares 1,322,118 1,322,118 Weighted average fair value per share $ 0.00 $ 0.08 Assumption: Pre-modification Post-modification Market price per share $ 0.1190 $ 0.1190 Exercise price per share $ 1.27 $ 1.27 Risk-free interest rate 3.86 % 4.38 % Remaining contractual term in years 0.0 0.299 Volatility 92.75 % 99.54 % Dividend rate 0.0 % 0.0 % Number of option shares 1,322,118 1,322,118 Weighted average fair value per share $ 0.00 $ 0.0001
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]	At December 31, At December 31, 2022 2021 Outstanding options under the Company's Amended and Restated 2016 (formerly 2008) Stock Incentive Plan and 2019 Omnibus Equity Incentive Plan 22,567,914 15,903,139 Outstanding warrants to purchase common stock 2,397,594 9,307,858 Total 24,965,508 25,210,997

Note 4 - Prepaid Expenses and_2

Note 4 - Prepaid Expenses and Other Current Assets (Tables)	9 Months Ended
	Dec. 31, 2022
Notes Tables
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Table Text Block]	December 31, March 31, 2022 2022 Clinical and nonclinical materials and contract services $ 159,100 $ 2,139,600 Insurance 456,000 196,500 Receivable from CRO for cancelled project - 337,900 Receivable from collaboration partner 154,100 - All other 184,000 71,800 $ 953,200 $ 2,745,800

Note 5 - Property and Equipme_2

Note 5 - Property and Equipment, Net (Tables)	9 Months Ended
	Dec. 31, 2022
Notes Tables
Property, Plant and Equipment [Table Text Block]	December 31, March 31, 2022 2022 Laboratory equipment $ 1,393,300 $ 1,181,300 Tenant improvements 214,400 214,400 Office furniture and equipment 72,100 76,200 Manufacturing equipment 211,200 211,200 1,891,000 1,683,100 Accumulated depreciation and amortization (1,350,300 ) (1,268,800 ) Property and equipment, net $ 540,700 $ 414,300
Schedule of Finance Leased Assets [Table Text Block]	December 31, March 31, 2022 2022 Office equipment subject to financing lease $ 10,600 $ 14,700 Accumulated depreciation (1,500 ) (14,700 ) Net book value of office equipment subject to financing lease $ 9,100 $ -

Note 6 - Accrued Expenses (Tabl

Note 6 - Accrued Expenses (Tables)	9 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Accrued Liabilities [Table Text Block]	December 31, March 31, 2022 2022 Accrued expenses for clinical and nonclinical materials, development and contract services $ 776,400 $ 1,070,800 Accrued compensation 308,800 66,200 Accrued professional services - 159,500 All other - 32,700 $ 1,085,200 $ 1,329,200

Note 7 - Note Payable (Tables)

Note 7 - Note Payable (Tables)	9 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Debt [Table Text Block]	December 31, 2022 March 31, 2022 Principal Accrued Principal Accrued Balance Interest Total Balance Interest Total 3.88% $ 419,100 $ - $ 419,100 $ - $ - $ -

Note 8 - Capital Stock (Tables)

Note 8 - Capital Stock (Tables)	9 Months Ended
	Dec. 31, 2022
Notes Tables
Fair Value Measurement Inputs and Valuation Techniques [Table Text Block]	Assumption: Pre-modification Post-modification Market price per share $ 0.1245 $ 0.1245 Exercise price per share $ 0.50 $ 0.50 Risk-free interest rate 3.93 % 4.41 % Remaining contractual term in years 0.011 2.012 Volatility 65.60 % 175.27 % Dividend rate 0.0 % 0.0 % Number of warrant shares 1,000,000 1,000,000 Weighted average fair value per share $ 0.00 $ 0.08
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]	Warrants Outstanding Exercise and Exercisable at Price Expiration December 31, per Share Date 2022 $0.50 12/9/2024 1,000,000 $0.73 7/25/2025 370,544 $1.82 3/7/2023 880,050 $7.00 3/3/2023 147,000 2,397,594

Note 10 - Commitments and Con_2

Note 10 - Commitments and Contingencies (Tables)	9 Months Ended
	Dec. 31, 2022
Notes Tables
Lessee, Operating Lease, Assets and Liabilities [Table Text Block]	As of December 31, 2022 As of March 31, 2022 Assets Right of use asset – operating lease $ 2,364,100 $ 2,662,000 Liabilities Current operating lease obligation $ 470,400 $ 433,300 Non-current operating lease obligation 2,246,800 2,605,400 Total operating lease liability $ 2,717,200 $ 3,038,700
Lease, Cost [Table Text Block]	For the Three Months Ended December 31, For the Nine Months Ended December 31, 2022 2021 2022 2021 Operating lease cost $ 221,000 $ 79,800 $ 631,600 $ 526,200 For the Nine Months Ended For the Nine Months Ended December 31, 2022 December 31, 2021 Cash paid for amounts included in the measurement of lease liabilities $ 655,200 $ 637,800
Lessee, Operating Lease, Liability, Maturity [Table Text Block]	Fiscal Years Ending March 31, 2023 (remaining three months) $ 169,000 2024 689,500 2025 710,200 2026 731,500 2027 753,500 Thereafter 253,600 Total lease expense 3,307,300 Less imputed interest (590,100 ) Present value of operating lease liabilities $ 2,717,200
Lessee, Operating Lease, Other Disclosures [Table Text Block]	As of December 31, 2022 Assumed remaining lease term in years 4.58 Assumed discount rate 8.54 %

Note 1 - Description of Busin_2

Note 1 - Description of Business (Details Textual)	Dec. 31, 2022
Number of Subsidiaries	2

Note 2 - Basis of Presentation

Note 2 - Basis of Presentation (Details Textual) - USD ($)	1 Months Ended	2 Months Ended	3 Months Ended	4 Months Ended	9 Months Ended		12 Months Ended		296 Months Ended
	May 31, 2021	Oct. 31, 2021	Dec. 31, 2022	Feb. 10, 2022	Dec. 31, 2022	Dec. 31, 2021	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2022
Retained Earnings (Accumulated Deficit), Total			$ (314,624,700)		$ (314,624,700)		$ (267,604,000)		$ (314,624,700)
Proceeds from Issuance of Debt and Equity Securities								$ 119,000,000	208,700,000
Proceeds from Government Research Grant Awards									22,700,000
Stock Issued During Period, Value, Settlement of Liabilities									38,200,000
Class of Warrant or Right, Warrants, Exercised, Number (in shares)					0	7,298,791	7,300,000
Proceeds from Warrant Exercises						$ 6,207,400	$ 6,200,000	$ 6,600,000
Proceeds from Stock Options Exercised					$ 167,500
Cash and Cash Equivalents, at Carrying Value, Total			$ 25,037,300		25,037,300		$ 68,135,300		$ 25,037,300
ATM Facility [Member]
Proceeds from Issuance of Common Stock					$ (89,600)	$ 4,040,100
ATM Facility [Member] | Jefferies LLC [Member]
Stock Sales Agreement, Maximum Aggregate Offering Price	$ 75,000,000
Stock Issued During Period, Shares, New Issues (in shares)		1,517,798	0	0			1,517,798
Proceeds from Issuance of Common Stock		$ 4,300,000					$ 4,300,000

Note 3 - Summary of Significa_3

Note 3 - Summary of Significant Accounting Policies (Details Textual) - USD ($)				1 Months Ended	3 Months Ended					6 Months Ended	9 Months Ended
	Sep. 12, 2022	Aug. 30, 2020	Jun. 24, 2020	Aug. 31, 2020	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2021	Sep. 30, 2020	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Mar. 31, 2022
Revenue from Contract with Customer Including Assessed Tax, Derecognized					$ (179,600)						$ 402,900
Revenue from Contract with Customer, Including Assessed Tax								$ 357,900				$ 1,070,000
Research and Development Expense, Total					6,854,000			7,780,000			35,039,800	23,173,600
General and Administrative Expense, Total					3,092,100			3,118,100			11,586,200	8,982,300
Share-Based Payment Arrangement, Option, Exercise Price Range, Shares Exercisable, Ending Balance (in shares)	1,322,118
Share-Based Payment Arrangement, Option, Exercise Price Range, Lower Range Limit (in dollars per share)	$ 0.398
Share-Based Payment Arrangement, Option, Exercise Price Range, Upper Range Limit (in dollars per share)	$ 1.77
Fair Value, Recurring [Member]
Financial Liabilities Fair Value Disclosure, Total					0						0		$ 0
Fair Value, Recurring [Member] | Money Market Funds [Member] | Fair Value, Inputs, Level 1 [Member]
Cash and Cash Equivalents, Fair Value Disclosure					23,128,500						23,128,500		65,094,900
The 2019 Employee Stock Purchase Plan [Member]
Research and Development Expense, Total					9,500			14,400			34,900	31,100
General and Administrative Expense, Total					4,100			6,000			$ 13,100	14,600
The 2019 Omnibus Equity Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)											4,162,000
The 2019 Omnibus Equity Incentive Plan [Member] | Employees Except Executive Officers and Members of Board [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)											2,900,000
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Granted (in shares)											0
Share-Based Payment Arrangement, Option [Member]
Research and Development Expense, Total					$ 100	$ 108,600				$ 108,600	$ 108,700
Share-Based Payment Arrangement, Option [Member] | The 2019 Omnibus Equity Incentive Plan [Member] | Vesting Period, First Anniversary [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage											25%
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)											1 year
Share-Based Payment Arrangement, Option [Member] | The 2019 Omnibus Equity Incentive Plan [Member] | Vesting Over Three Years [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)											3 years
Share-Based Payment Arrangement, Option [Member] | Amended 2019 Plan [Member] | Share-Based Payment Arrangement, Tranche One [Member] | Consultants [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage											25%
Share-Based Payment Arrangement, Option [Member] | The 2016 And 2019 Omnibus Equity Incentive Plans [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Nonvested, Number of Shares, Ending Balance (in shares)					655,437						655,437
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Expirations in Period (in shares)											39,038
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number, Ending Balance (in shares)					22,567,914						22,567,914
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Ending Balance (in dollars per share)					$ 1.26						$ 1.26
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)					3,886,242						3,886,242
Share-Based Payment Arrangement, Option [Member] | The 2016 Equity Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)					0						0
Consulting Firm [Member] | Corporate Development and Public Relations Advisory Services [Member]
Related Party Transaction, Reversed Expenses from Transactions with Related Party						83,900				54,800	$ 37,900
Capitalized Contract Cost, Amortization					$ 16,900
License [Member]
Revenue from Contract with Customer Including Assessed Tax, Derecognized					(179,600)						402,900
Revenue from Contract with Customer, Including Assessed Tax								357,900				1,070,000
Contract with Customer, Liability, Total					3,204,500						3,204,500		$ 2,801,600
Collaborative Arrangement, AffaMed Agreement [Member]
Revenue from Contract with Customer Including Assessed Tax, Derecognized					402,900						402,900
Revenue from Contract with Customer, Including Assessed Tax					179,600		$ 310,000	357,900			179,600	1,070,000
Contract with Customer, Liability, Cumulative Catch-up Adjustment to Revenue, Change in Measure of Progress											1,795,500
Contract with Customer, Liability, Total					$ 3,204,500						3,204,500
Sublicense Fees									$ 345,000
Stock Issued During Period, Shares, Issued for Services (in shares)			233,645
Stock Issued During Period, Value, Issued for Services			$ 125,000
Capitalized Contract Cost, Gross			470,000
Capitalized Contract Cost, Amortization							$ 29,100	$ 33,600				$ 100,600
Collaborative Arrangement, AffaMed Agreement [Member] | License [Member]
Upfront License Payment		$ 5,000,000	$ 5,000,000	$ 5,000,000
Revenue from Contract with Customer Including Assessed Tax, Derecognized						$ 892,500				$ 582,500
Contract with Customer, Liability, Cumulative Catch-up Adjustment to Revenue, Change in Measure of Progress											$ 1,795,500

Note 3 - Summary of Significa_4

Note 3 - Summary of Significant Accounting Policies - Schedule of Changes in Contract Liabilities (Details)	9 Months Ended
	Dec. 31, 2022 USD ($)
Deferred Revenue, Current	$ 1,244,000
Deferred Revenue, Current	712,300
Deferred Revenue, Non-current	1,557,600
Deferred Revenue, Non-current	2,492,200
License [Member]
Deferred Revenue, Additions	1,114,200
Deferred Revenue, Deductions	(711,300)
Deferred Revenue	2,801,600
Deferred Revenue	3,204,500
Contract with Customer, Liability, Current [Member] | License [Member]
Deferred Revenue, Current	1,244,000
Deferred Revenue, Additions	0
Deferred Revenue, Deductions	(531,700)
Deferred Revenue, Current	712,300
Contract with Customer, Liability, Non-current [Member] | License [Member]
Deferred Revenue, Additions	1,114,200
Deferred Revenue, Deductions	(179,600)
Deferred Revenue, Non-current	1,557,600
Deferred Revenue, Non-current	$ 2,492,200

Note 3 - Summary of Significa_5

Note 3 - Summary of Significant Accounting Policies - Schedule of Contract Acquisition Costs (Details)	9 Months Ended
	Dec. 31, 2022 USD ($)
Deferred Contract Acquisition Costs - current portion	$ 116,900
Deferred Contract Acquisition Costs, Additions	0
Deferred Contract Acquisition Costs, Deductions	(49,900)
Deferred Contract Acquisition Costs - current portion	67,000
Deferred Contract Acquisition Costs - non-current portion	146,400
Deferred Contract Acquisition Costs, Additions	87,800
Deferred Contract Acquisition Costs, Deductions	0
Deferred Contract Acquisition Costs - non-current portion	234,200
Deferred Contract Acquisition Costs	263,300
Deferred Contract Acquisition Costs, Additions	87,800
Deferred Contract Acquisition Costs, Deductions	(49,900)
Deferred Contract Acquisition Costs	$ 301,200

Note 3 - Summary of Significa_6

Note 3 - Summary of Significant Accounting Policies - Schedule of Stock-based Compensation Expense (Details) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
Share-based Payment Arrangement, Expense	$ 746,300	$ 723,800	$ 2,734,900	$ 2,078,700
Research and Development Expense [Member]
Share-based Payment Arrangement, Expense	296,200	281,800	1,091,900	836,200
General and Administrative Expense [Member]
Share-based Payment Arrangement, Expense	$ 450,100	$ 442,000	$ 1,643,000	$ 1,242,500

Note 3 - Summary of Significa_7

Note 3 - Summary of Significant Accounting Policies - Schedule of Fair Value of Options Granted - Black-Scholes Option Pricing Model (Details) - $ / shares			9 Months Ended
	Dec. 12, 2022	Sep. 12, 2022	Dec. 31, 2022
Share-Based Payment Arrangement, Option [Member]
Risk-free interest rate			2.63%
Risk-free interest rate			2.63%
Volatility			79.14%
Dividend rate			0%
Dividend rate			0%
Share-Based Payment Arrangement, Option [Member] | Weighted Average [Member]
Market price per share at grant date (in dollars per share)			$ 0.34
Market price per share at grant date (in dollars per share)			0.34
Exercise price per share (in dollars per share)			0.34
Exercise price per share (in dollars per share)			$ 0.34
Risk-free interest rate			3.55%
Risk-free interest rate			3.55%
Expected term in years (Year)			6 years 10 days
Expected term in years (Year)			6 years 10 days
Volatility			158.35%
Dividend rate			0%
Dividend rate			0%
Shares (in shares)			4,162,000
Fair Value per share (in dollars per share)			$ 0.27
Volatility			158.35%
Share-Based Payment Arrangement, Option [Member] | Minimum [Member]
Market price per share at grant date (in dollars per share)			$ 0.12
Market price per share at grant date (in dollars per share)			0.12
Exercise price per share (in dollars per share)			0.12
Exercise price per share (in dollars per share)			$ 0.12
Expected term in years (Year)			5 years 2 months 12 days
Expected term in years (Year)			5 years 2 months 12 days
Share-Based Payment Arrangement, Option [Member] | Maximum [Member]
Market price per share at grant date (in dollars per share)			$ 1.51
Market price per share at grant date (in dollars per share)			1.51
Exercise price per share (in dollars per share)			1.51
Exercise price per share (in dollars per share)			$ 1.51
Expected term in years (Year)			6 years 6 months 14 days
Expected term in years (Year)			6 years 6 months 14 days
Pre-modified Stock Option Plan [Member]
Market price per share at grant date (in dollars per share)	$ 0.1190	$ 0.2052
Market price per share at grant date (in dollars per share)	0.1190	0.2052
Exercise price per share (in dollars per share)	1.27	1.27
Exercise price per share (in dollars per share)	$ 1.27	$ 1.27
Risk-free interest rate	3.86%	2.62%
Risk-free interest rate	3.86%	2.62%
Expected term in years (Year)	0 years	1 day
Expected term in years (Year)	0 years	1 day
Volatility	92.75%	138.31%
Dividend rate	0%	0%
Dividend rate	0%	0%
Fair Value per share (in dollars per share)	$ 0	$ 0
Volatility	92.75%	138.31%
Number of option shares (in shares)	1,322,118	1,322,118
Post-modified Stock Option Plan [Member]
Market price per share at grant date (in dollars per share)	$ 0.1190	$ 0.2052
Market price per share at grant date (in dollars per share)	0.1190	0.2052
Exercise price per share (in dollars per share)	1.27	1.27
Exercise price per share (in dollars per share)	$ 1.27	$ 1.27
Risk-free interest rate	4.38%	3.17%
Risk-free interest rate	4.38%	3.17%
Expected term in years (Year)	3 months 17 days	2 months 30 days
Expected term in years (Year)	3 months 17 days	2 months 30 days
Volatility	99.54%	412.67%
Dividend rate	0%	0%
Dividend rate	0%	0%
Fair Value per share (in dollars per share)	$ 0.0001	$ 0.08
Volatility	99.54%	412.67%
Number of option shares (in shares)	1,322,118	1,322,118

Note 3 - Summary of Significa_8

Note 3 - Summary of Significant Accounting Policies - Schedule of Potentially Dilutive Securities Excluded From Earnings Per Share Computation (Details) - shares	9 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Antidilutive Securities (in shares)	24,965,508	25,210,997
Share-Based Payment Arrangement, Option [Member] | The 2019 Omnibus Equity Incentive Plan [Member]
Antidilutive Securities (in shares)	22,567,914	15,903,139
Warrant [Member]
Antidilutive Securities (in shares)	2,397,594	9,307,858

Note 4 - Prepaid Expenses and_3

Note 4 - Prepaid Expenses and Other Current Assets - Schedule of Prepaid Expenses and Other Current Assets (Details) - USD ($)	Dec. 31, 2022	Mar. 31, 2022
Prepaid Expense and Other Assets, Current	$ 953,200	$ 2,745,800
Prepaid Expenses and Other Current Assets [Member]
Clinical and nonclinical materials and contract services	159,100	2,139,600
Insurance	456,000	196,500
Receivable from CRO for cancelled project	0	337,900
Receivable from collaboration partner	154,100	0
Other Assets	184,000	71,800
Prepaid Expense and Other Assets, Current	$ 953,200	$ 2,745,800

Note 5 - Property and Equipme_3

Note 5 - Property and Equipment, Net (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
Depreciation, Depletion and Amortization, Total	$ 30,600	$ 43,700	$ 96,200	$ 114,900
Lease for Office Equipment Fully-depreciated [Member]
Lease, Monthly Payment			$ 200

Note 5 - Property and Equipme_4

Note 5 - Property and Equipment, Net - Schedule of Property and Equipment (Details) - USD ($)	Dec. 31, 2022	Mar. 31, 2022
Property, plant and equipment	$ 1,891,000	$ 1,683,100
Accumulated depreciation and amortization	(1,350,300)	(1,268,800)
Property and equipment, net	540,700	414,300
Laboratory Equipment [Member]
Property, plant and equipment	1,393,300	1,181,300
Tenant Improvements [Member]
Property, plant and equipment	214,400	214,400
Office Furniture And Equipment [Member]
Property, plant and equipment	72,100	76,200
Manufacturing Equipment [Member]
Property, plant and equipment	$ 211,200	$ 211,200

Note 5 - Property and Equipme_5

Note 5 - Property and Equipment, Net - Schedule of Assets Subject to Financing Lease (Details) - Office Furniture And Equipment [Member] - USD ($)	Dec. 31, 2022	Mar. 31, 2022
Office equipment subject to financing lease	$ 10,600	$ 14,700
Accumulated depreciation	(1,500)	(14,700)
Net book value of office equipment subject to financing lease	$ 9,100	$ 0

Note 6 - Accrued Expenses (Deta

Note 6 - Accrued Expenses (Details Textual) - USD ($)	Dec. 31, 2022	Mar. 31, 2022
Employee-related Liabilities, Current, Total	$ 308,800	$ 66,200
Terminated Former Employee [Member]
Employee-related Liabilities, Current, Total	$ 300,000

Note 6 - Accrued Expenses - Sch

Note 6 - Accrued Expenses - Schedule of Accrued Expenses (Details) - USD ($)	Dec. 31, 2022	Mar. 31, 2022
Accrued expenses for clinical and nonclinical materials, development and contract services	$ 776,400	$ 1,070,800
Accrued compensation	308,800	66,200
Accrued professional services	0	159,500
Other Accrued Liabilities	0	32,700
Accrued Liabilities, Current, Total	$ 1,085,200	$ 1,329,200

Note 7 - Note Payable (Details

Note 7 - Note Payable (Details Textual) - Promissory Note [Member]	1 Months Ended
	May 31, 2022 USD ($)
Debt Instrument, Interest Rate, Stated Percentage	3.88%
Debt Instrument, Face Amount	$ 1,139,700
Debt Instrument, Periodic Payment, Total	$ 105,600

Note 7 - Note Payable - Summary

Note 7 - Note Payable - Summary of Notes Payable (Details) - Promissory Note 3.88% [Member] - USD ($)	9 Months Ended	12 Months Ended
	Dec. 31, 2022	Mar. 31, 2022
Principal balance	$ 419,100	$ 0
Accrued Interest	0	0
Total balance	$ 419,100	$ 0

Note 7 - Note Payable - Summa_2

Note 7 - Note Payable - Summary of Notes Payable (Details) (Parentheticals)	Dec. 31, 2022
Promissory Note 3.88% [Member]
Debt Instrument, Interest Rate	3.88%

Note 8 - Capital Stock (Details

Note 8 - Capital Stock (Details Textual) - USD ($)	1 Months Ended	2 Months Ended	3 Months Ended					4 Months Ended	9 Months Ended		12 Months Ended
	May 31, 2021	Oct. 31, 2021	Dec. 31, 2022	Dec. 31, 2022	Jun. 30, 2022	Dec. 31, 2021	Jun. 30, 2021	Feb. 10, 2022	Dec. 31, 2022	Dec. 31, 2021	Mar. 31, 2022	Mar. 31, 2021	Dec. 05, 2022	May 31, 2020
Deferred Offering Costs, Noncurrent			$ 411,400	$ 411,400					$ 411,400		$ 321,800
Proceeds from Stock Options Exercised									$ 167,500
Stock Issued During Period, Value, Employee Stock Purchase Plan			$ 7,000		$ 56,100	$ 67,800	$ 31,600
Class of Warrant or Right, Warrants, Exercised, Number (in shares)									0	7,298,791	7,300,000
Class of Warrant or Right, Expired During Period (in shares)									6,878,264
Class of Warrant or Right, Expired During Period, Exercise Price (in dollars per share)									$ 1.49
Proceeds from Warrant Exercises										$ 6,207,400	$ 6,200,000	$ 6,600,000
Class of Warrant or Right, Outstanding (in shares)			2,397,594	2,397,594					2,397,594
Fair Value Adjustment of Warrants									$ 77,400	$ 0
Class of Warrant or Right, Weighted Average Exercise Price (in dollars per share)									$ 1.42
Class of Warrant or Right, Modified [Member]
Class of Warrant or Right, Outstanding (in shares)													1,000,000
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)													$ 0.50
Warrants and Rights Outstanding, Term (Year)													2 years
Class of Warrant or Right, Modified [Member] | General and Administrative Expense [Member]
Fair Value Adjustment of Warrants			$ 77,400						$ 77,400
Class of Warrant or Right Outstanding, ExpirationPeriod, March 2023 [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)														$ 7
Warrants Expiring Prior to March 2023 [Member]
Class of Warrant or Right, Outstanding (in shares)														1,027,050
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)														$ 2.56
Amended 2019 Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period (in shares)									286,000	324,449
Proceeds from Stock Options Exercised									$ 104,400	$ 116,000
Stock Issued During Period Shares Stock Options Exercised, Net (in shares)									220,390	274,950
The 2019 Employee Stock Purchase Plan [Member]
Stock Issued During Period Shares Stock Options Exercised, Net (in shares)			80,000		75,000
Stock Issued During Period, Value, Employee Stock Purchase Plan			$ 7,000		$ 56,100	$ 67,800	$ 31,600
Stock Issued During Period, Shares, Employee Stock Purchase Plans (in shares)						40,960	16,251
ATM Facility [Member]
Proceeds from Issuance of Common Stock									$ (89,600)	$ 4,040,100
ATM Facility [Member] | Jefferies LLC [Member]
Stock Sales Agreement, Maximum Aggregate Offering Price	$ 75,000,000
Stock Issued During Period, Shares, New Issues (in shares)		1,517,798		0				0			1,517,798
Proceeds from Issuance of Common Stock		$ 4,300,000									$ 4,300,000
Deferred Offering Costs, Noncurrent			$ 89,600	$ 89,600					$ 89,600		$ 276,500

Note 8 - Capital Stock - Assump

Note 8 - Capital Stock - Assumptions of Warrant Modification (Details)	Dec. 31, 2022 shares	Dec. 05, 2022 $ / shares shares
Class of Warrant or Right, Outstanding (in shares)	2,397,594
Pre-modification Warrants [Member]
Class of Warrant or Right, Outstanding (in shares)		1,000,000
Weighted average fair value per share (in dollars per share) | $ / shares		$ 0
Pre-modification Warrants [Member] | Measurement Input, Share Price [Member]
Assumption		0.1245
Pre-modification Warrants [Member] | Measurement Input, Exercise Price [Member]
Assumption		0.50
Pre-modification Warrants [Member] | Measurement Input, Risk Free Interest Rate [Member]
Assumption		3.93
Pre-modification Warrants [Member] | Measurement Input, Expected Term [Member]
Assumption		0.011
Pre-modification Warrants [Member] | Measurement Input, Price Volatility [Member]
Assumption		65.60
Pre-modification Warrants [Member] | Measurement Input, Expected Dividend Rate [Member]
Assumption		0
Post-modification Warrants [Member]
Class of Warrant or Right, Outstanding (in shares)		1,000,000
Weighted average fair value per share (in dollars per share) | $ / shares		$ 0.08
Post-modification Warrants [Member] | Measurement Input, Share Price [Member]
Assumption		0.1245
Post-modification Warrants [Member] | Measurement Input, Exercise Price [Member]
Assumption		0.50
Post-modification Warrants [Member] | Measurement Input, Risk Free Interest Rate [Member]
Assumption		4.41
Post-modification Warrants [Member] | Measurement Input, Expected Term [Member]
Assumption		2.012
Post-modification Warrants [Member] | Measurement Input, Price Volatility [Member]
Assumption		175.27
Post-modification Warrants [Member] | Measurement Input, Expected Dividend Rate [Member]
Assumption		0

Note 8 - Capital Stock - Schedu

Note 8 - Capital Stock - Schedule of Warrants (Details)	Dec. 31, 2022 $ / shares shares
Class of Warrant or Right, Outstanding (in shares)	2,397,594
Warrants Expiring December 9, 2022 [Member]
Class of Warrant or Right, Exercise Price (in dollars per share) | $ / shares	$ 0.50
Class of Warrant or Right, Outstanding (in shares)	1,000,000
Warrants Expiring July 25, 2025 [Member]
Class of Warrant or Right, Exercise Price (in dollars per share) | $ / shares	$ 0.73
Class of Warrant or Right, Outstanding (in shares)	370,544
Warrants Expiring March 7, 2023 [Member]
Class of Warrant or Right, Exercise Price (in dollars per share) | $ / shares	$ 1.82
Class of Warrant or Right, Outstanding (in shares)	880,050
Warrants Expiring March 3, 2023 [Member]
Class of Warrant or Right, Exercise Price (in dollars per share) | $ / shares	$ 7
Class of Warrant or Right, Outstanding (in shares)	147,000

Note 9 - Related Party Transa_2

Note 9 - Related Party Transactions (Details Textual) - USD ($)	2 Months Ended	3 Months Ended		9 Months Ended
	Dec. 31, 2022	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2022	Dec. 01, 2022	Nov. 11, 2022
Consulting Firm [Member] | Corporate Development and Public Relations Advisory Services [Member]
Related Party Transaction, Expenses from Transactions with Related Party		$ 45,000	$ 45,000	$ 135,000
i3 Strategy Partners [Member] | Advisory Services [Member]
Related Party Transaction, Amounts of Transaction	$ 120,000
Related Party Transaction, Monthly Fee						$ 10,000
Prepaid Expense	72,000	72,000		72,000
i3 Strategy Partners [Member] | Advisory Services [Member] | General and Administrative Expense [Member]
Related Party Transaction, Expenses from Transactions with Related Party		48,000
Dr. Mark Smith [Member] | Consulting Services [Member]
Related Party Transaction, Expenses from Transactions with Related Party		50,000
Related Party Transaction, Monthly Fee					$ 10,000
Joanne Curley [Member] | Consulting Services [Member]
Related Party Transaction, Expenses from Transactions with Related Party		6,800
Due to Related Parties, Total	$ 1,800	$ 1,800		$ 1,800

Note 10 - Commitments and Con_3

Note 10 - Commitments and Contingencies (Details Textual) - CALIFORNIA - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
Office and Laboratory Space Agreement [Member]
Lessee, Operating Lease, Renewal Term (Year)	5 years		5 years
Small Office in San Francisco [Member]
Short-Term Lease, Cost	$ 3,500	$ 3,500	$ 10,600	$ 10,600

Note 10 - Commitments and Con_4

Note 10 - Commitments and Contingencies - Schedule of Operating Lease (Details) - USD ($)	Dec. 31, 2022	Mar. 31, 2022
Right of use asset – operating lease	$ 2,364,100	$ 2,662,000
Current operating lease obligation	470,400	433,300
Non-current operating lease obligation	2,246,800	2,605,400
Total operating lease liability	$ 2,717,200	$ 3,038,700

Note 10 - Commitments and Con_5

Note 10 - Commitments and Contingencies - Schedule of Operating Lease Costs (Details) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
Operating lease cost	$ 221,000	$ 79,800	$ 631,600	$ 526,200
Cash paid for amounts included in the measurement of lease liabilities			$ 655,200	$ 637,800

Note 10 - Commitments and Con_6

Note 10 - Commitments and Contingencies - Schedule of Operating Lease Minimum Payments (Details) - USD ($)	Dec. 31, 2022	Mar. 31, 2022
2023 (remaining three months)	$ 169,000
2024	689,500
2025	710,200
2026	731,500
2027	753,500
Thereafter	253,600
Total lease expense	3,307,300
Less imputed interest	(590,100)
Present value of operating lease liabilities	$ 2,717,200	$ 3,038,700

Note 10 - Commitments and Con_7

Note 10 - Commitments and Contingencies - Schedule of Operating Lease Other Disclosures (Details)	Dec. 31, 2022
Assumed remaining lease term in years (Year)	4 years 6 months 29 days
Assumed discount rate	8.54%

Note 11 - Sublicensing and Co_2

Note 11 - Sublicensing and Collaborative Agreements (Details Textual)			1 Months Ended	3 Months Ended				6 Months Ended	9 Months Ended
	Aug. 30, 2020 USD ($)	Jun. 24, 2020 USD ($)	Aug. 31, 2020 USD ($)	Dec. 31, 2022 USD ($)	Sep. 30, 2022 USD ($)	Jun. 30, 2022 USD ($)	Dec. 31, 2021 USD ($)	Sep. 30, 2022 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Year				2027					2027
Revenue from Contract with Customer Including Assessed Tax, Derecognized				$ (179,600)					$ 402,900
License [Member]
Revenue from Contract with Customer Including Assessed Tax, Derecognized				(179,600)					402,900
Contract with Customer, Liability, Revenue Recognized									711,300
Collaborative Arrangement, AffaMed Agreement [Member]
Revenue from Contract with Customer Including Assessed Tax, Derecognized				402,900					402,900
Contract with Customer, Liability, Cumulative Catch-up Adjustment to Revenue, Change in Measure of Progress									1,795,500
Collaborative Arrangement, AffaMed Agreement [Member] | License [Member]
Upfront License Payment	$ 5,000,000	$ 5,000,000	$ 5,000,000
Revenue from Contract with Customer, Payment Period (Day)		30 days
Revenue Recognition, Milestone Method, Maximum Milestone Payments Permitted		$ 172,000,000
Revenue, Remaining Number of Combined Performance Obligations		1
Revenue from Contract with Customer Including Assessed Tax, Derecognized					$ 892,500			$ 582,500
Contract with Customer, Liability, Revenue Recognized				179,600		$ 310,000	$ 357,900			$ 1,070,000
Contract with Customer, Liability, Cumulative Catch-up Adjustment to Revenue, Change in Measure of Progress									1,795,500
Revenue, Remaining Performance Obligation, Amount				$ 3,204,500					$ 3,204,500

Note 12 - Subsequent Events (De

Note 12 - Subsequent Events (Details Textual) - Subsequent Event [Member] - Pherin Acquisition [Member]	Feb. 02, 2023 USD ($) shares
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares) | shares	12,410,181
Business Acquisition, Percentage Eligible to Receive Stock Consideration	96.07%
Payments to Acquire Businesses, Gross | $	$ 125,800
Business Acquisition, Percentage of Stockholders Paid in Cash	3.93%