Atossa Therapeutics (ATOS) 10-K 26 Mar 20 2019 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2019	Mar. 24, 2020	Jun. 30, 2019
Document Information [Line Items]
Entity Registrant Name	ATOSSA THERAPEUTICS, INC.
Entity Central Index Key	0001488039
Trading Symbol	atos
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Emerging Growth Company	false
Entity Small Business	true
Entity Interactive Data Current	Yes
Entity Common Stock, Shares Outstanding (in shares)		9,130,984
Entity Public Float			$ 23,280,641
Entity Shell Company	false
Document Type	10-K
Document Period End Date	Dec. 31, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Amendment Flag	false
Title of 12(b) Security	Common Stock, $0.18 par value

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Current assets
Cash and cash equivalents	$ 12,581,136	$ 10,380,493
Restricted cash	110,000	110,000
Prepaid expenses	862,344	509,833
Research and development tax rebate receivable	739,656	518,098
Other current assets	26,130	30,942
Total current assets	14,319,266	11,549,366
Furniture and equipment, net	34,350	54,487
Intangible assets, net	68,542	99,375
Right-of-use asset	50,479
Other assets	17,218	17,218
Total Assets	14,489,855	11,720,446
Current liabilities
Accounts payable	293,171	353,328
Accrued expenses	77,888	177,074
Payroll liabilities	899,420	935,070
Stock-based compensation liability		1,410,025
Lease liability	39,371
Other current liabilities	12,892	39,939
Total current liabilities	1,322,742	2,915,436
Long term liabilities
Lease liability long term	11,108
Total Liabilities	1,333,850	2,915,436
Commitments and contingencies (note 13)
Stockholders' equity
Preferred stock - $0.001 par value; 10,000,000 shares authorized; 671 and 2,379 shares issued and outstanding as of December 31, 2019 and December 31, 2018, respectively	1	2
Additional paid-in capital - Series B convertible preferred stock	670,999	2,378,997
Common stock - $0.18 par value; 175,000,000 shares authorized, and 9,130,984 and 5,846,552 shares issued and outstanding, as of December 31, 2019 and December 31, 2018, respectively	1,643,565	1,052,372
Additional paid-in capital	104,912,480	82,204,902
Accumulated deficit	(94,071,040)	(76,831,263)
Total Stockholders' Equity	13,156,005	8,805,010
Total Liabilities and Stockholders' Equity	$ 14,489,855	$ 11,720,446

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Dec. 31, 2019	Dec. 31, 2018
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, authorized (in shares)	10,000,000	10,000,000
Preferred stock, issued (in shares)	671	2,379
Preferred stock, outstanding (in shares)	671	2,379
Common stock, par value (in dollars per share)	$ 0.18	$ 0.18
Common stock, authorized (in shares)	175,000,000	175,000,000
Common stock, issued (in shares)	9,130,984	5,846,552
Common stock, outstanding (in shares)	9,130,984	5,846,552

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Operating expenses
Research and development	$ 6,645,417	$ 4,209,981
General and administrative	10,620,008	7,224,252
Total operating expenses	17,265,425	11,434,233
Operating loss	(17,265,425)	(11,434,233)
Other income	25,648	29,299
Loss before income taxes	(17,239,777)	(11,404,934)
Income taxes	0	0
Net loss	(17,239,777)	(11,404,934)
Deemed dividend attributable to preferred stock		(11,479,308)
Net loss applicable to common shareholders	$ (17,239,777)	$ (22,884,242)
Loss per common share - basic and diluted (in dollars per share)	$ (2.03)	$ (5.50)
Weighted average shares outstanding - basic and diluted (in shares)	8,496,964	4,157,746

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity - USD ($)	Preferred Stock [Member]Series B Convertible Preferred Stock [Member]	Preferred Stock Additional Paid-in Capital [Member]Series B Convertible Preferred Stock [Member]	Common Stock [Member]	Common Stock Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance (in shares) at Dec. 31, 2017			2,651,952
Balance at Dec. 31, 2017			$ 477,342	$ 71,887,674	$ (65,426,329)	$ 6,938,687
Issuance of stock and warrants, net of issuance costs (in shares)	13,624
Issuance of stock and warrants, net of issuance costs	$ 14	6,926,778		5,363,759		12,290,551
Allocation of Series B convertible preferred stock to beneficial conversion feature		(4,782,100)		4,782,100
Deemed dividend on convertible preferred stock		11,479,308		(11,479,308)
Conversion of convertible preferred stock to common stock (in shares)	11,245		(3,194,600)
Conversion of convertible preferred stock to common stock	$ 12	11,244,989	$ (575,030)	(10,669,971)
Conversion of convertible preferred stock to common stock	(12)	(11,244,989)	575,030	10,669,971
Amortization of commitment shares				(72,790)		(72,790)
Compensation cost for stock options granted				1,053,496		1,053,496
Net loss					(11,404,934)	(11,404,934)
Conversion of Series B convertible preferred stock to common stock (in shares)	(11,245)		3,194,600
Balance (in shares) at Dec. 31, 2018	2,379		5,846,552
Balance at Dec. 31, 2018	$ 2	2,378,997	$ 1,052,372	82,204,902	(76,831,263)	8,805,010
Conversion of convertible preferred stock to common stock (in shares)			(485,244)
Conversion of convertible preferred stock to common stock		1,707,998	$ (87,339)	(1,620,660)
Conversion of convertible preferred stock to common stock		(1,707,998)	87,339	1,620,660
Amortization of commitment shares
Compensation cost for stock options granted				7,102,118		7,102,118
Net loss					(17,239,777)	(17,239,777)
Issuance of common stock upon warrant exercise (in shares)			2,799,188
Issuance of common stock upon warrant exercise			$ 503,854	10,832,856		11,336,710
Conversion of Series B convertible preferred stock to common stock (in shares)	(1,708)
Conversion of Series B convertible preferred stock to common stock	$ (1)
Conversion of Series B convertible preferred stock to common stock (in shares)			485,244
Reclassification of stock-based compensation liability upon option cancellation				3,151,944		3,151,944
Balance (in shares) at Dec. 31, 2019	671		9,130,984
Balance at Dec. 31, 2019	$ 1	$ 670,999	$ 1,643,565	$ 104,912,480	$ (94,071,040)	$ 13,156,005

Consolidated Statements of St_2

Consolidated Statements of Stockholders' Equity (Parentheticals)	12 Months Ended
	Dec. 31, 2018USD ($)
Issuance of Series B convertible preferred stock and warrants, issuance costs	$ 1,333,449

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (17,239,777)	$ (11,404,934)
Adjustments to reconcile net loss to net cash used in operating activities
Compensation cost for stock options granted	7,102,118	1,053,496
Disposal of assets	5,806
Depreciation and amortization	52,789	44,197
Change in fair value of stock-based compensation liability	1,741,919	1,410,025
Changes in operating assets and liabilities:
Prepaid expenses	(352,511)	(258,889)
Research and development tax rebate receivable	(221,558)	(159,821)
Other assets	4,812	74,301
Accounts payable	(60,157)	18,427
Payroll liabilities	(35,650)	150,203
Accrued expenses	(99,186)	86,969
Other current liabilities	(27,047)	24,405
Net cash used in operating activities	(9,128,442)	(8,961,621)
CASH FLOWS FROM INVESTING ACTIVITY
Purchase of furniture and equipment	(7,625)	(110,906)
Net cash used in investing activities	(7,625)	(110,906)
CASH FLOWS FROM FINANCING ACTIVITY
Proceeds from issuance of Series B convertible preferred stock and warrants, net of issuance costs		12,290,551
Proceeds from exercise of warrants	11,336,710
Net cash provided by financing activities	11,336,710	12,290,551
NET INCREASE IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH	2,200,643	3,218,024
CASH, CASH EQUIVALENTS AND RESTRICTED CASH, BEGINNING BALANCE	10,490,493	7,272,469
CASH, CASH EQUIVALENTS AND RESTRICTED CASH, ENDING BALANCE	12,691,136	10,490,493
SUPPLEMENTAL DISCLOSURES
Cash and cash equivalents	12,581,136	10,380,493
Restricted cash	110,000	110,000
CASH, CASH EQUIVALENTS AND RESTRICTED CASH, ENDING BALANCE	12,691,136	10,490,493
NONCASH INVESTING AND FINANCING ACTIVITIES
Reclassification of stock-based liability awards to equity upon cancellation	3,151,944
Amortization of commitment shares		$ 72,790

Note 1 - Nature of Operations

Note 1 - Nature of Operations	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Nature of Operations [Text Block]	1: On January 6, 2020, April 30, 2009, December 31.

Note 2 - Going Concern

Note 2 - Going Concern	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Substantial Doubt about Going Concern [Text Block]	NOTE 2: The Company has incurred net losses and negative operating cash flows since inception. For the year ended December 31, 2019, $17.2 $9.1 December 31, 2019, $12.6 $13.0 not six nine The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. As the Company is currently not no may not

Note 3 - Summary of Accounting

Note 3 - Summary of Accounting Policies	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Basis of Presentation and Significant Accounting Policies [Text Block]	NOTE 3: Basis of Presentation: The accompanying consolidated financial statements have been prepared pursuant to the rules of the Securities and Exchange Commission (“SEC”) and in accordance with accounting principles generally accepted in the United States of America (“GAAP”). The accompanying consolidated financial statements include the financial statements of Atossa Therapeutics, Inc. and its wholly-owned subsidiaries. All significant intercompany account balances and transactions have been eliminated in consolidation. On April 20, 2018, 1 12 12 one $0.18 not April 20, 2018. Use of Estimates: The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of expenses during the reporting period. Actual results could differ from those estimates. Recently Adopted Accounting Pronouncements: In the first 2019, No. 2016 02, Lease Accounting: 842 (" 842 ") $ 101,000 not not 840. not not not not not not not 13, Commitments and Contingencies, On January 1, 2019, 2018 08, Not 958 not 958 not Recently Issued Accounting Pronouncements: In August 2018, No. 2018 13, Fair Value Measurement (Topic 820 820, 3 December 15, 2019. 2018 13 Research and Development All research and development costs are expensed as incurred. Research and development costs include amounts paid for clinical research organizations, drug manufacturers, consultants, travel, employee salaries, benefits and stock-based compensation. Income Taxes The Company accounts for income taxes under the asset and liability method. Under this method, deferred tax assets and liabilities are determined based on differences between financial reporting and tax bases of assets and liabilities and are measured using enacted tax rates and laws that are expected to be in effect when the differences are expected to be recovered or settled. Realization of deferred tax assets is dependent upon future taxable income. A valuation allowance is recognized if it is more likely than not not not first not Cash and Cash Equivalents Cash and cash equivalents include cash and all highly liquid instruments with original maturities of three Furniture and Equipment Furniture and equipment are stated at cost less accumulated depreciation. Expenditures for maintenance and repairs are charged to earnings as incurred; additions, renewals and betterments are capitalized. When furniture and equipment are retired or otherwise disposed of, the related cost and accumulated depreciation are removed from the respective accounts, and any gain or loss is included in operations. Depreciation is computed using the straight-line method over the estimated useful lives ranging from three five Furniture and equipment amounted to $185,000 $216,000 December 31, 2019 2018, $151,000 $162,000 December 31, 2019 2018, December 31, 2019 2018 $22,000 $14,000, The Company periodically evaluates the carrying value of long-lived assets to be held and used and, if necessary, records impairment losses when indicators of impairment are present and the undiscounted cash flows estimated to be generated by those assets are less than the assets' carrying amounts. In that event, a loss is recognized based on the amount by which the carrying amount exceeds the fair market value of the long-loved assets. Loss on long-lived assets to be disposed of is determined in a similar manner, except that fair market values are reduced for the cost of disposal. For the years ended December 31, 2019 2018, no Fair Value Measurements The Company records financial assets and liabilities measured on a recurring and non-recurring basis as well as all non-financial assets and liabilities subject to fair value measurement at the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. These fair value principles prioritize valuation inputs across three 1 2 3 Intangible Assets Intangible assets consist of intellectual property and software acquired. Intangibles are reviewed for impairment whenever events or changes in circumstances indicate that the carrying value of the assets might not not No December 31, 2019 December 31, 2018. Amortization of intangible assets is computed using the straight-line method over the estimated useful lives ranging from three ten Intangible assets amounted to $174,000 $192,000 December 31, 2019 2018, $105,000 $93,000 December 31, 2019 2018, December 31, 2019 2018 $31,000 $30,000, Share-Based Payments The Company measures and recognizes compensation expense for all share-based payment awards made to employees, non-employee directors, and consultants, including employee stock options. Stock compensation expense is based on the estimated grant date fair value and is recognized as an expense over the requisite service period. The Company has made a policy election to recognize forfeitures when they occur. The fair value of each option grant is estimated using the Black-Scholes option-pricing model, which requires assumptions regarding the expected volatility of the stock options, the expected life of the options, an expectation regarding future dividends on the Company’s common stock, and estimation of an appropriate risk-free interest rate. The Company’s expected common stock price volatility assumption is based upon the historical volatility of our stock price. The Company has elected the simplified method for the expected life assumption for stock option grants, which averages the contractual term of the options of ten one four zero no

Note 4 - Restricted Cash

Note 4 - Restricted Cash	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Restricted Assets Disclosure [Text Block]	NOTE 4: The Company's restricted cash balance of $ 110,000 December 31, 2019 2018,

Note 5 - Prepaid Expenses

Note 5 - Prepaid Expenses	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Prepaid Expenses [Text Block]	NOTE 5: Prepaid expenses consisted of the following: December 31, December 31, 2019 2018 Prepaid research and development $ 507,733 $ 218,090 Prepaid insurance 222,476 160,576 Professional services 108,850 110,094 Retainer and security deposits 14,218 16,718 Prepaid rent 4,275 - Other 4,792 4,355 Total prepaid expenses $ 862,344 $ 509,833

Note 6 - Research and Developme

Note 6 - Research and Development Tax Rebate Receivable	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Research and Development Tax Rebate Receivable [Text Block]	NOTE 6: On May 23, 2017, 1 2 $0.435 December 31, 2019 2018, $1,381,000 $851,000, $740,000 $370,000 December 31, 2019 2018, $486,550 $143,763, December 31, 2019 2018, $739,656 $518,098,

Note 7 - Payroll Liabilities

Note 7 - Payroll Liabilities	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Accounts Payable, Accrued Liabilities, and Other Liabilities Disclosure, Current [Text Block]	NOTE 7 : PAYROLL LIABILITIES Payroll liabilities consisted of the following: December 31, 2019 December 31, 2018 Accrued bonuses $ 646,064 $ 697,995 Accrued vacation 170,820 160,740 Accrued payroll 82,536 76,335 Total payroll liabilities $ 899,420 $ 935,070

Note 8 - Fair Value

Note 8 - Fair Value	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Fair Value Disclosures [Text Block]	NOTE 8 : FAIR VALUE The carrying amounts of our cash and cash equivalents, restricted cash, research and development tax rebate receivable, accounts payable, and accrued expenses approximate their fair values due to their short-term maturities at December 31, 2019 2018.

Note 9 - Stockholders' Equity

Note 9 - Stockholders' Equity	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	NOTE 9 : STOCKHOLDERS’ EQUITY The Company is authorized to issue a total of 185,000,000 175,000,000 $0.18 10,000,000 $0.001 750,000 $0.001 4,000 $0.001 25,000 $0.001 No no December 31, 2019 December 31, 2018. On May 19, 2014, May 26, 2014, one one 1 15% 15% 2.0% 2 $15.00, $30.00 2018 On May 9, 2018, 1 25,000 $1,000 one 284 On May 29, 2018, $0.001 25,000 On May 30, 2018, 13,624 13,624 3,869,216 one $4.048 “2018 $12.3 Series B Convertible Preferred Stock The terms and provisions of our Series B convertible preferred stock are: Conversion. first $1,000 $3.52 not 9.99% Fundamental Transactions. 50% 50% Dividends. Voting Rights. no Liquidation Preference . Redemption Rights. not not 2018 The terms and conditions of the warrants included in the 2018 Exercisability four The number of shares of common stock issuable upon exercise of the warrants is subject to adjustment in certain circumstances, including a stock split of, stock dividend on, or a subdivision, combination or recapitalization of the common stock. Upon the merger, consolidation, sale of substantially all of our assets, or other similar transaction, the holders of warrants shall, at the option of the Company, be required to exercise the warrants immediately prior to the closing of the transaction, or such warrants shall automatically expire. Upon such exercise, the holders of warrants shall participate on the same basis as the holders of common stock in connection with the transaction. Cashless Exercise no not may Exercise Price one $4.05 not 4.99% may no 9.99% Transferability may may Exchange Listing not Rights as Stockholder not Redemption Rights may $0.18 $10.56 ten may not first Accounting Treatment The Company allocated the proceeds from the sale of the Series B convertible preferred stock and the warrants to purchase common stock to the separate securities issued. The Company allocated the amount representing the fair value of the warrants at the date of issuance to common stock based on the relative warrant fair value in the amount of $5,363,759, $4,782,100 $11,479,308, $4,782,100, $5,363,759, $1,333,449. $11,479,308 Outstanding Warrants In March 2019, $11.3 2018 2.8 2.8 As of December 31, 2019, 1,070,028 $4.05 May 30, 2022. Conversion of Series B Convertible Preferred Stock During the years ended December 31, 2019 December 31, 2018, 1,708 11,245, 485,244 3,194,600 284

Note 10 - Net Loss Per Share

Note 10 - Net Loss Per Share	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Earnings Per Share [Text Block]	NOTE 1 0 : NET LOSS PER SHARE The Company accounts for and discloses net income (loss) per common share in accordance with Accounting Standards Codification ("ASC") Topic 260, Earnings Per Share The following table summarizes the Company’s calculation of net loss per common share: Year Ended December 31, 2019 2018 Numerator Net loss $ (17,239,777 ) $ (11,404,934 ) Deemed dividend attributable to preferred stock - (11,479,308 ) Net loss attributable to common shareholders $ (17,239,777 ) $ (22,884,242 ) Denominator Weighted average common shares outstanding used to compute net loss per share, basic and diluted 8,496,964 4,157,746 Net loss per share of common stock, basic and diluted: $ (2.03 ) $ (5.50 ) The following table sets forth the number of potential common shares excluded from the calculation of net loss per diluted share, because including them would be anti-dilutive: Year Ended December 31, 2019 2018 Options to purchase common stock 3,013,370 487,941 Series B convertible preferred stock 258,230 774,983 Warrants to purchase common stock 1,637,013 3,054,481 4,908,613 4,317,405 Refer to Note 15

Note 11 - Income Taxes

Note 11 - Income Taxes	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Income Tax Disclosure [Text Block]	NOTE 1 1 : INCOME TAXES The Company accounts for income taxes using the asset and liability method, under which deferred income tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial reporting and tax bases of assets and liabilities and are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not The Company did not December 31, 2019 2018, Year Ended December 31, 2019 2018 Expected federal income tax benefit $ (3,620,353 ) $ (2,395,036 ) Stock compensation 661,887 169,957 Other permanent items 154,036 1,616 Other deferred items 1,069,111 - Effect of change in valuation allowance 1,735,319 2,223,463 Actual federal income tax benefit $ - $ - As of December 31, 2019 2018 Deferred tax assets Obsolete inventory $ 21,881 $ 21,881 Accrued vacation 35,872 33,755 Accrued bonuses 5,593 99,666 Stock-based compensation 1,970,789 968,170 Lease obligation 10,601 - Intangible assets, net 508,289 572,687 Contribution, carryforward 735 707 Net operating loss carryforwards 4,505,111 2,588,401 Capital loss carryforward - 1,027,111 Other - 391 Valuation allowance (7,048,088) (5,312,769) Deferred tax asset $ 10,783 $ - Deferred tax liabilities Other $ (182) $ - Right of use Asset (10,601) - Net deferred tax asset $ - $ - Based on an assessment of all available evidence including, but not not not may may 382. 382, three 50 may 382 The Company has incurred net operating losses from inception. At December 31, 2019, $67.3 May 2018 October 2017, 382. December 31, 2019, $21.4 December 31, 2017 2029 2038, 2018 2019 not $7.1 $5.3 December 31, 2019 2018, $1.8 2018 2019 $2.2 2017 2018. The Company files income tax returns in the U.S. The Company is subject to tax examinations for the 2014 no not 12 not

Note 12 - Concentration of Cred

Note 12 - Concentration of Credit Risk	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Concentration Risk Disclosure [Text Block]	NOTE 1 2 : CONCENTRATION OF CREDIT RISK Financial instruments that potentially subject the Company to concentration of credit risk consist principally of cash deposits. Accounts at each institution are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000. December 31, 2019 2018, $12,316,429 $10,052,914

Note 13 - Commitments and Conti

Note 13 - Commitments and Contingencies	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	NOTE 1 3 : COMMITMENTS AND CONTINGENCIES Lease Commitments As discussed in Note 3, No. 2016 02, Lease Accounting: 842 , January 1, 2019. 842, not Our operating lease assets consist of an office lease and a copier system lease. Our office lease expires in August 2020 October 2021. None December 31, 2019, $56,200 December 31, 2019, 1 12%. As of December 31, 2019, $44,200 $12,400 2020 2021, December 31, 2019, $6,100 December 31, 2019 $58,800. Prior to January 1, 2019, 840, Leases December 31, 2018 $31,500. December 31, 2018, $42,228, $14,904 $14,904 2019 2020, $12,420 2021. Litigation and Contingencies On October 10, 2013, Cook v. Atossa Genetics, Inc., et al. No. 2:13 01836 November 2012 11 12 2 15, 10 20A 10b 5 November 8, 2012 October 4, 2013, March 23, 2018, $3.5 July 20, 2018 We are subject to other legal proceedings and claims that arise in the normal course of business. We believe these matters are either without merit or of a kind that should not

Note 14 - Stock Based Compensat

Note 14 - Stock Based Compensation	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Share-based Payment Arrangement [Text Block]	NOTE 1 4 : STOCK BASED COMPENSATION Stock Option and Incentive Plan On September 28, 2010, 2010 “2010 may 2010 September 2020. No may 2010 10 5,556 2010 May 18, 2016, 11,111 2010 May 9, 2017, 125,000 2010 April 12, 2018, 500,000 2010 May 16, 2019 3,600,000 The following table presents the automatic additions to the 2010 2010 January 1, Number of 2012 2,502 2013 2,871 2014 4,128 2015 5,463 2016 7,257 2017 12,623 2018 106,076 2019 233,862 Total additional shares 374,782 The Company granted options to purchase 3,565,000 611,668 December 31, 2019 2018, 2019 2018 $2.13 $2.02, 311,430 2010 December 31, 2019, 2010 365,239 2010 January 1, 2020. Compensation costs associated with the Company’s stock options are recognized, based on the grant-date fair values of these options, over the requisite service period, or vesting period. Accordingly, the Company recognized stock-based compensation expense of $7,102,118 $1,053,496 December 31, 2019 2018, Year Ended December 31, 2019 2018 General and administrative $ 4,656,963 $ 809,110 Research and development 2,445,156 244,386 Total stock compensation expense $ 7,102,119 $ 1,053,496 The fair value of stock options granted for the years ended December 31, 2019 2018, Year ended December 31, 2019 2018 Risk free interest rate 2.16% - 2.20% 2.47% - 2.71% Expected term (in years) 5.00 - 5.94 5.24 - 5.57 Dividend yield 0% 0% Expected volatility 106.88% - 126.16% 108.81% - 126.43% Options issued and outstanding as of December 31, 2019, Number of Weighted- Weighted- Aggregate Outstanding as of January 1, 2019 783,383 $ 12.14 $ Granted 3,565,000 1.51 3,667,300 Forfeited (40,000) 2.38 Outstanding as of December 31, 2019 4,308,383 3.44 9.04 $ 651,000 Exercisable as of December 31, 2019 3,500,186 3.74 9.05 $ 569,625 Vested and expected to vest 4,308,383 3.44 9.04 $ 651,000 At December 31, 2019, 808,197 $1,640,798. 0.72 Executive Option Grants Classified as Liabilities ( "2018 On June 27, 2018, 2,300,000 700,000 2010 2010 January 13, 2019, The Liability Options were exercisable for shares of common stock at an exercise price of $2.38 ten not not Compensation costs associated with the Liability Options were initially recognized, based on the grant-date fair values of these options, over the requisite or vesting period for time-based options or when it was probable the performance criteria were achieved for options that vest based on performance. Compensation cost was remeasured each period based on the market value of our underlying stock until award vesting or settlement. For the year ended December 31, 2018, $1,410,025, Year Ended December 31, 2018 General and administrative $ 869,515 Research and development 540,510 Total stock compensation expense $ 1,410,025 The Liability Options were subject to vesting requirements. Twenty- five 50% two 25% January 13, 2019, January 13, 2019, 1,125,000 At the time of cancellation, the fair value of Liability Options at January 13, 2019, January 13, 2019 Risk free interest rate 2.53 % Expected term (in years) 4.5 - 5.0 Stock price $ 1.36 Dividend yield - % Expected volatility 121.0 - 123.0% As a result of the cancellation of these options in the first 2019, $1,741,919, Year Ended December 31, 2019 General and administrative $ 1,074,183 Research and development 667,736 Total stock compensation expense $ 1,741,919 Also on January 13, 2019, 2,300,000 800,000 “2019 2019 $1.36 not 2010 January 13, 2019, 2019 2010 2019 not 2010 2018 2019 not 2019 The above actions were unanimously approved by the disinterested members of the Board of Directors. The above actions were intended to eliminate the Company’s potential liability associated with the net cash exercise provision of the Liability Options, and to allow the stockholders of the Company the opportunity to vote on the Amended Plan, which includes shares issuable upon exercise of the 2019 May 16, 2019, 2019 Accounting Treatment Awards offered under a plan that are subject to shareholder approval are not may not 2019 2019 not 718. not no January 13, 2019, $1,741,919 2018 $3,151,944 May 16, 2019, 2019 2019 718 June 30, 2019. $4,959,277 second 2019 2019

Note 15 - Subsequent Events

Note 15 - Subsequent Events	12 Months Ended
	Dec. 31, 2019
Notes to Financial Statements
Subsequent Events [Text Block]	NOTE 15 : SUBSEQUENT EVENTS 2020 On February 7, 2020, $0.18 $5,000,000. 3.0% no may March 24, 2020, no Impact of the Novel Coronavirus (COVID- 19 The continued spread of the COVID- 19 may third 19 may 19 may may not may 19 may not 19 19 may 19 not third

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation: The accompanying consolidated financial statements have been prepared pursuant to the rules of the Securities and Exchange Commission (“SEC”) and in accordance with accounting principles generally accepted in the United States of America (“GAAP”). The accompanying consolidated financial statements include the financial statements of Atossa Therapeutics, Inc. and its wholly-owned subsidiaries. All significant intercompany account balances and transactions have been eliminated in consolidation. On April 20, 2018, 1 12 12 one $0.18 not April 20, 2018.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates: The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of expenses during the reporting period. Actual results could differ from those estimates.
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Adopted Accounting Pronouncements: In the first 2019, No. 2016 02, Lease Accounting: 842 (" 842 ") $101,000 not not 840. not not not not not not not 13, Commitments and Contingencies, On January 1, 2019, 2018 08, Not 958 not 958 not Recently Issued Accounting Pronouncements: In August 2018, No. 2018 13, Fair Value Measurement (Topic 820 820, 3 December 15, 2019. 2018 13
Research and Development Expense, Policy [Policy Text Block]	Research and Development All research and development costs are expensed as incurred. Research and development costs include amounts paid for clinical research organizations, drug manufacturers, consultants, travel, employee salaries, benefits and stock-based compensation.
Income Tax, Policy [Policy Text Block]	Income Taxes The Company accounts for income taxes under the asset and liability method. Under this method, deferred tax assets and liabilities are determined based on differences between financial reporting and tax bases of assets and liabilities and are measured using enacted tax rates and laws that are expected to be in effect when the differences are expected to be recovered or settled. Realization of deferred tax assets is dependent upon future taxable income. A valuation allowance is recognized if it is more likely than not not not first not
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents Cash and cash equivalents include cash and all highly liquid instruments with original maturities of three
Property, Plant and Equipment, Policy [Policy Text Block]	Furniture and Equipment Furniture and equipment are stated at cost less accumulated depreciation. Expenditures for maintenance and repairs are charged to earnings as incurred; additions, renewals and betterments are capitalized. When furniture and equipment are retired or otherwise disposed of, the related cost and accumulated depreciation are removed from the respective accounts, and any gain or loss is included in operations. Depreciation is computed using the straight-line method over the estimated useful lives ranging from three five Furniture and equipment amounted to $185,000 $216,000 December 31, 2019 2018, $151,000 $162,000 December 31, 2019 2018, December 31, 2019 2018 $22,000 $14,000, The Company periodically evaluates the carrying value of long-lived assets to be held and used and, if necessary, records impairment losses when indicators of impairment are present and the undiscounted cash flows estimated to be generated by those assets are less than the assets' carrying amounts. In that event, a loss is recognized based on the amount by which the carrying amount exceeds the fair market value of the long-loved assets. Loss on long-lived assets to be disposed of is determined in a similar manner, except that fair market values are reduced for the cost of disposal. For the years ended December 31, 2019 2018, no
Fair Value Measurement, Policy [Policy Text Block]	Fair Value Measurements The Company records financial assets and liabilities measured on a recurring and non-recurring basis as well as all non-financial assets and liabilities subject to fair value measurement at the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. These fair value principles prioritize valuation inputs across three 1 2 3
Intangible Assets, Finite-Lived, Policy [Policy Text Block]	Intangible Assets Intangible assets consist of intellectual property and software acquired. Intangibles are reviewed for impairment whenever events or changes in circumstances indicate that the carrying value of the assets might not not No December 31, 2019 December 31, 2018. Amortization of intangible assets is computed using the straight-line method over the estimated useful lives ranging from three ten Intangible assets amounted to $174,000 $192,000 December 31, 2019 2018, $105,000 $93,000 December 31, 2019 2018, December 31, 2019 2018 $31,000 $30,000,
Share-based Payment Arrangement [Policy Text Block]	Share-Based Payments The Company measures and recognizes compensation expense for all share-based payment awards made to employees, non-employee directors, and consultants, including employee stock options. Stock compensation expense is based on the estimated grant date fair value and is recognized as an expense over the requisite service period. The Company has made a policy election to recognize forfeitures when they occur The fair value of each option grant is estimated using the Black-Scholes option-pricing model, which requires assumptions regarding the expected volatility of the stock options, the expected life of the options, an expectation regarding future dividends on the Company’s common stock, and estimation of an appropriate risk-free interest rate. The Company’s expected common stock price volatility assumption is based upon the historical volatility of our stock price. The Company has elected the simplified method for the expected life assumption for stock option grants, which averages the contractual term of the options of ten one four zero no

Note 5 - Prepaid Expenses (Tabl

Note 5 - Prepaid Expenses (Tables)	12 Months Ended
	Dec. 31, 2019
Notes Tables
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Table Text Block]	December 31, December 31, 2019 2018 Prepaid research and development $ 507,733 $ 218,090 Prepaid insurance 222,476 160,576 Professional services 108,850 110,094 Retainer and security deposits 14,218 16,718 Prepaid rent 4,275 - Other 4,792 4,355 Total prepaid expenses $ 862,344 $ 509,833

Note 7 - Payroll Liabilities (T

Note 7 - Payroll Liabilities (Tables)	12 Months Ended
	Dec. 31, 2019
Notes Tables
Schedule of Accrued Liabilities [Table Text Block]	December 31, 2019 December 31, 2018 Accrued bonuses $ 646,064 $ 697,995 Accrued vacation 170,820 160,740 Accrued payroll 82,536 76,335 Total payroll liabilities $ 899,420 $ 935,070

Note 10 - Net Loss Per Share (T

Note 10 - Net Loss Per Share (Tables)	12 Months Ended
	Dec. 31, 2019
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Year Ended December 31, 2019 2018 Numerator Net loss $ (17,239,777 ) $ (11,404,934 ) Deemed dividend attributable to preferred stock - (11,479,308 ) Net loss attributable to common shareholders $ (17,239,777 ) $ (22,884,242 ) Denominator Weighted average common shares outstanding used to compute net loss per share, basic and diluted 8,496,964 4,157,746 Net loss per share of common stock, basic and diluted: $ (2.03 ) $ (5.50 )
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]	Year Ended December 31, 2019 2018 Options to purchase common stock 3,013,370 487,941 Series B convertible preferred stock 258,230 774,983 Warrants to purchase common stock 1,637,013 3,054,481 4,908,613 4,317,405

Note 11 - Income Taxes (Tables)

Note 11 - Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2019
Notes Tables
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	Year Ended December 31, 2019 2018 Expected federal income tax benefit $ (3,620,353 ) $ (2,395,036 ) Stock compensation 661,887 169,957 Other permanent items 154,036 1,616 Other deferred items 1,069,111 - Effect of change in valuation allowance 1,735,319 2,223,463 Actual federal income tax benefit $ - $ -
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	As of December 31, 2019 2018 Deferred tax assets Obsolete inventory $ 21,881 $ 21,881 Accrued vacation 35,872 33,755 Accrued bonuses 5,593 99,666 Stock-based compensation 1,970,789 968,170 Lease obligation 10,601 - Intangible assets, net 508,289 572,687 Contribution, carryforward 735 707 Net operating loss carryforwards 4,505,111 2,588,401 Capital loss carryforward - 1,027,111 Other - 391 Valuation allowance (7,048,088) (5,312,769) Deferred tax asset $ 10,783 $ - Deferred tax liabilities Other $ (182) $ - Right of use Asset (10,601) - Net deferred tax asset $ - $ -

Note 14 - Stock Based Compens_2

Note 14 - Stock Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2019
Notes Tables
Disclosure of Share-based Compensation Arrangements by Share-based Payment Award [Table Text Block]	January 1, Number of 2012 2,502 2013 2,871 2014 4,128 2015 5,463 2016 7,257 2017 12,623 2018 106,076 2019 233,862 Total additional shares 374,782
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	Year ended December 31, 2019 2018 Risk free interest rate 2.16% - 2.20% 2.47% - 2.71% Expected term (in years) 5.00 - 5.94 5.24 - 5.57 Dividend yield 0% 0% Expected volatility 106.88% - 126.16% 108.81% - 126.43% January 13, 2019 Risk free interest rate 2.53 % Expected term (in years) 4.5 - 5.0 Stock price $ 1.36 Dividend yield - % Expected volatility 121.0 - 123.0%
Share-based Payment Arrangement, Option, Activity [Table Text Block]	Number of Weighted- Weighted- Aggregate Outstanding as of January 1, 2019 783,383 $ 12.14 $ Granted 3,565,000 1.51 3,667,300 Forfeited (40,000) 2.38 Outstanding as of December 31, 2019 4,308,383 3.44 9.04 $ 651,000 Exercisable as of December 31, 2019 3,500,186 3.74 9.05 $ 569,625 Vested and expected to vest 4,308,383 3.44 9.04 $ 651,000
Share-based Payment Arrangement, Option [Member]
Notes Tables
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Table Text Block]	Year Ended December 31, 2019 2018 General and administrative $ 4,656,963 $ 809,110 Research and development 2,445,156 244,386 Total stock compensation expense $ 7,102,119 $ 1,053,496 Year Ended December 31, 2018 General and administrative $ 869,515 Research and development 540,510 Total stock compensation expense $ 1,410,025 Year Ended December 31, 2019 General and administrative $ 1,074,183 Research and development 667,736 Total stock compensation expense $ 1,741,919

Note 2 - Going Concern (Details

Note 2 - Going Concern (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Net Income (Loss) Attributable to Parent, Total	$ (17,239,777)	$ (11,404,934)
Net Cash Provided by (Used in) Operating Activities, Total	(9,128,442)	(8,961,621)
Cash and Cash Equivalents, at Carrying Value, Ending Balance	12,581,136	$ 10,380,493
Working Capital	$ 13,000,000

Note 3 - Summary of Accountin_2

Note 3 - Summary of Accounting Policies (Details Textual)	Apr. 20, 2018	Dec. 31, 2019USD ($)$ / shares	Dec. 31, 2018USD ($)$ / shares	Jan. 01, 2019USD ($)
Common Stock, Par or Stated Value Per Share | $ / shares		$ 0.18	$ 0.18
Operating Lease, Liability, Total				$ 101,000
Property, Plant and Equipment, Gross, Ending Balance		$ 185,000	$ 216,000
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment, Ending Balance		151,000	162,000
Depreciation, Total		22,000	14,000
Impairment of Long-Lived Assets Held-for-use		0	0
Impairment of Intangible Assets (Excluding Goodwill), Total		0	0
Intangible Assets, Net (Excluding Goodwill), Total		174,000	192,000
Finite-Lived Intangible Assets, Accumulated Amortization		105,000	93,000
Amortization of Intangible Assets, Total		$ 31,000	30,000
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate		0.00%
Operating Lease, Right-of-Use Asset		$ 50,479		$ 101,000
Minimum [Member]
Property, Plant and Equipment, Useful Life		3 years
Finite-Lived Intangible Asset, Useful Life		3 years
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Vesting Term		1 year
Maximum [Member]
Property, Plant and Equipment, Useful Life		5 years
Finite-Lived Intangible Asset, Useful Life		10 years
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Vesting Term		4 years
Reverse Stock Split [Member]
Stockholders' Equity Note, Stock Split, Conversion Ratio	12

Note 4 - Restricted Cash (Detai

Note 4 - Restricted Cash (Details Textual) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Restricted Cash and Cash Equivalents, Total	$ 110,000	$ 110,000

Note 5 - Prepaid Expenses - Sch

Note 5 - Prepaid Expenses - Schedule of Prepaid Expenses (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Prepaid research and development	$ 507,733	$ 218,090
Prepaid insurance	222,476	160,576
Professional services	108,850	110,094
Retainer and security deposits	14,218	16,718
Prepaid rent	4,275
Other	4,792	4,355
Total prepaid expenses	$ 862,344	$ 509,833

Note 6 - Research and Develop_2

Note 6 - Research and Development Tax Rebate Receivable (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	May 23, 2017
Research and Development Expense, Total	$ 6,645,417	$ 4,209,981
Research and Development Tax Rebate Receivable	739,656	518,098
Increase (Decrease) in Research and Development Tax Rebate Receivable	221,558	159,821
Atossa Genetics AUS Pty Ltd [Member]
Research and Development Cash Rebate per Dollar			$ 0.435
Research and Development Expense, Total	1,381,000	851,000
Research and Development Tax Rebate Receivable	740,000	370,000
Increase (Decrease) in Research and Development Tax Rebate Receivable	$ 486,550	$ 143,763

Note 7 - Payroll Liabilities -

Note 7 - Payroll Liabilities - Schedule of Payroll Liabilities (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Accrued bonuses	$ 646,064	$ 697,995
Accrued vacation	170,820	160,740
Accrued payroll	82,536	76,335
Total payroll liabilities	$ 899,420	$ 935,070

Note 9 - Stockholders' Equity (

Note 9 - Stockholders' Equity (Details Textual)	May 30, 2018USD ($)$ / sharesshares	Mar. 31, 2019USD ($)	Mar. 31, 2019shares	Dec. 31, 2019USD ($)$ / sharesshares	Dec. 31, 2018USD ($)$ / sharesshares	May 29, 2018$ / sharesshares	May 09, 2018USD ($)shares	May 19, 2014$ / sharesshares
Number of Shares Authorized to Issue				185,000,000
Common Stock, Shares Authorized				175,000,000	175,000,000
Common Stock, Par or Stated Value Per Share | $ / shares				$ 0.18	$ 0.18
Preferred Stock, Shares Authorized				10,000,000	10,000,000
Preferred Stock, Par or Stated Value Per Share | $ / shares				$ 0.001	$ 0.001
Preferred Stock, Shares Issued, Total				671	2,379
Stockholder Rights Agreement, Number of Preferred Stock Right Distributed for Each Share of Common Stock								1
Stockholder Rights Agreement, Acquiring Person, Percentage of Ownership								15.00%
Stockholder Rights Agreement, Acquiring Person, Additional Percentage of Ownership								2.00%
Stockholder Rights Agreement, Initial Exercise Price of Each Right | $ / shares								$ 15
Stockholder Rights Agreement, Share Price | $ / shares								$ 30
Class of Warrant or Right, Outstanding				1,070,028
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares				$ 4.05
Consummate a Business Combination, Percentage of Acquired Outstanding Shares				50.00%
Consummate a Business Combination, Percentage of Aggregate Ordinary Voting Power				50.00%
Preferred Stock, Deemed Dividend | $					$ 11,479,308
Proceeds from Warrant Exercises | $		$ 11,300,000		$ 11,336,710
Class of Warrant or Right, Exercised During Period			2,800,000
Stock Issued During Period, Shares, Warrant Exercised			2,800,000
Conversion of Series B Convertible Preferred Stock into Common Stock [Member]
Conversion of Stock, Shares Converted				1,708	11,245
Conversion of Stock, Shares Issued				485,244	3,194,600
Convertible Preferred Stock, Shares Issued upon Conversion				284
The 2018 Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right				1
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares				$ 4.05
Warrants and Rights Outstanding, Term				4 years
Warrants Exercisable, Ownership Percentage of Company’s Shares Allowed				4.99%
Common Stock, Convertible, Ownership Percentage of Company’s Shares Allowed				9.99%
Warrants and Rights Outstanding, Redemption Price | $ / shares				$ 0.18
Warrants and Rights Outstanding, Redeemable, Volume-weighted-average-price of Our Common Stock | $ / shares				$ 10.56
Warrants and Rights, Redemption Rights, Consecutive Trading Days				10
The 2018 Subscription Rights Offering [Member]
Number of Units Authorized to Purchase, Maximum							25,000
Purchase Price of Unit | $							$ 1,000
Number of Series B Convertible Preferred Stock and Warrant in Each Unit							1
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right							284
Number of Units Sold	13,624
Proceeds from Issuance of Stock units | $	$ 12,300,000
Adjustments to Additional Paid in Capital, Beneficial Conversion Feature on Preferred Stock | $					$ 4,782,100
Preferred Stock, Deemed Dividend | $					11,479,308
Payments of Stock Issuance Costs | $					1,333,449
The 2018 Subscription Rights Offering [Member] | The 2018 Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right	1
Class of Warrant or Right, Outstanding	3,869,216
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 4.048
Warrants Allocated to Common Stock , Net of Issuance Cost | $					$ 5,363,759
Series B Convertible Preferred Stock [Member]
Preferred Stock, Shares Authorized						25,000
Preferred Stock, Par or Stated Value Per Share | $ / shares						$ 0.001
Series A Junior Participating Preferred Stock [Member]
Preferred Stock, Shares Authorized				750,000
Preferred Stock, Par or Stated Value Per Share | $ / shares				$ 0.001
Preferred Stock, Shares Issued, Total				0	0
Series A Convertible Preferred Stock [Member]
Preferred Stock, Shares Authorized				4,000
Preferred Stock, Par or Stated Value Per Share | $ / shares				$ 0.001
Series B Convertible Preferred Stock [Member]
Preferred Stock, Shares Authorized				25,000
Preferred Stock, Par or Stated Value Per Share | $ / shares				$ 0.001
Stated Value per Share | $				$ 1,000
Preferred Stock, Convertible, Conversion Price | $ / shares				$ 3.52
Preferred Stock, Convertible, Ownership Percentage of Company’s Shares Allowed				9.99%
Series B Convertible Preferred Stock [Member] | The 2018 Subscription Rights Offering [Member]
Stock Issued During Period, Shares, New Issues	13,624
Sale of Series A Convertible Preferred Stock [Member]
Preferred Stock, Shares Issued, Total				0	0

Note 10 - Net Loss Per Share -

Note 10 - Net Loss Per Share - Schedule of Earnings Per Share (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Net loss	$ (17,239,777)	$ (11,404,934)
Deemed dividend attributable to preferred stock		(11,479,308)
Net loss attributable to common shareholders	$ (17,239,777)	$ (22,884,242)
Weighted average common shares outstanding used to compute net loss per share, basic and diluted (in shares)	8,496,964	4,157,746
Net loss per share of common stock, basic and diluted: (in dollars per share)	$ (2.03)	$ (5.50)

Note 10 - Net Loss Per Share _2

Note 10 - Net Loss Per Share - Schedule of Antidilutive Securities (Details) - shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Number of potential common shares excluded (in shares)	4,908,613	4,317,405
Share-based Payment Arrangement, Option [Member]
Number of potential common shares excluded (in shares)	3,013,370	487,941
Series B Convertible Preferred Stock [Member]
Number of potential common shares excluded (in shares)	258,230	774,983
Warrant [Member]
Number of potential common shares excluded (in shares)	1,637,013	3,054,481

Note 11 - Income Taxes (Details

Note 11 - Income Taxes (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Income Tax Expense (Benefit), Total	$ 0	$ 0
Deferred Tax Assets, Operating Loss Carryforwards, Subject to Expiration	21,400,000
Deferred Tax Assets, Valuation Allowance, Total	7,048,088	5,312,769
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	1,800,000	2,200,000
Unrecognized Tax Benefits, Ending Balance	0	0
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued, Total	0	$ 0
Domestic Tax Authority [Member]
Operating Loss Carryforwards, Total	$ 67,300,000
Open Tax Year	2014
Domestic Tax Authority [Member] | Earliest Tax Year [Member]
Operating Loss Carryforwards, Expiration Year	2029
Domestic Tax Authority [Member] | Latest Tax Year [Member]
Operating Loss Carryforwards, Expiration Year	2038

Note 11 - Income Taxes - Effect

Note 11 - Income Taxes - Effective Income Tax Rate Reconciliation (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Expected federal income tax benefit	$ (3,620,353)	$ (2,395,036)
Stock compensation	661,887	169,957
Other permanent items	154,036	1,616
Other deferred items	1,069,111
Effect of change in valuation allowance	1,735,319	2,223,463
Actual federal income tax benefit	$ 0	$ 0

Note 11 - Income Taxes - Compon

Note 11 - Income Taxes - Components of Net Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Obsolete inventory	$ 21,881	$ 21,881
Deferred tax assets, accrued vacation	35,872	33,755
Accrued bonuses	5,593	99,666
Stock-based compensation	1,970,789	968,170
Lease obligation	10,601
Intangible assets, net	508,289	572,687
Contribution, carryforward	735	707
Net operating loss carryforwards	4,505,111	2,588,401
Capital loss carryforward		1,027,111
Other		391
Valuation allowance	(7,048,088)	(5,312,769)
Deferred tax asset	10,783
Other	(182)
Right of use Asset	(10,601)
Net deferred tax asset

Note 12 - Concentration of Cr_2

Note 12 - Concentration of Credit Risk (Details Textual) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Cash, Uninsured Amount	$ 12,316,429	$ 10,052,914

Note 13 - Commitments and Con_2

Note 13 - Commitments and Contingencies (Details Textual) - USD ($)	Mar. 23, 2018	Dec. 31, 2019	Dec. 31, 2018
Operating Lease, Expense		$ 56,200
Operating Lease, Weighted Average Remaining Lease Term		1 year
Operating Lease, Weighted Average Discount Rate, Percent		12.00%
Lessee, Operating Lease, Liability, Payments, Remainder of Fiscal Year		$ 44,200
Lessee, Operating Lease, Liability, Payments, Due Year Two		12,400
Lessee, Operating Lease, Liability, Undiscounted Excess Amount		6,100
Operating Lease, Payments		$ 58,800
Operating Leases, Rent Expense, Net, Total			$ 31,500
Loss Contingency, Damages Paid, Value	$ 3,500,000
Lease for Copier System [Member]
Operating Leases, Future Minimum Payments Due, Total			42,228
Operating Leases, Future Minimum Payments Due, Next Twelve Months			14,904
Operating Leases, Future Minimum Payments, Due in Two Years			14,904
Operating Leases, Future Minimum Payments, Due in Three Years			$ 12,420

Note 14 - Stock Based Compens_3

Note 14 - Stock Based Compensation (Details Textual) - USD ($)	Jan. 01, 2020	May 16, 2019	Jan. 13, 2019	Jun. 27, 2018	May 09, 2018	Apr. 12, 2018	May 18, 2016	Sep. 28, 2010	Jun. 30, 2019	Dec. 31, 2019	Dec. 31, 2018
Share-based Payment Arrangement, Expense										$ 7,102,119	$ 1,053,496
Adjustments to Additional Paid in Capital, Transfer of Stock-based Compensation Liability Upon Option Cancellation			$ 3,151,944							$ 3,151,944
Liability Options [Member]
Share-based Payment Arrangement, Expense			$ 1,741,919								$ 1,410,025
Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested, Number of Shares, Ending Balance			1,125,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price				$ 2.38
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period				10 years
Liability Options [Member] | Share-based Payment Arrangement, Tranche One [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage				25.00%
Liability Options [Member] | Share-based Payment Arrangement, Tranche Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage				50.00%
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period				2 years
Liability Options [Member] | Share-based Payment Arrangement, Tranche Three [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage				25.00%
Liability Options [Member] | Chief Executive Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross				2,300,000
Liability Options [Member] | Chief Financial Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross				700,000
The 2019 Options [Member[
Share-based Payment Arrangement, Expense									$ 4,959,277
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price			$ 1.36
The 2019 Options [Member[ | Chief Executive Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			2,300,000
The 2019 Options [Member[ | Chief Financial Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			800,000
The 2010 Stock Option and Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Period for Granting Shares								10 years
Share-based Compensation Arrangement by Share-based Payment Award, Number of Additional Shares Authorized		3,600,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross										3,565,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price										$ 1.51
The 2010 Stock Option and Incentive Plan [Member] | Subsequent Event [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Additional Shares Authorized	365,239
The 2010 Stock Option and Incentive Plan [Member] | Share-based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized								5,556
Share-based Compensation Arrangement by Share-based Payment Award, Number of Additional Shares Authorized					125,000	500,000	11,111
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross										3,565,000	611,668
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value										$ 2.13	$ 2.02
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant										311,430
Share-based Payment Arrangement, Expense										$ 7,102,118	$ 1,053,496
Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested, Number of Shares, Ending Balance										808,197
Share-based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount										$ 1,640,798
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition										262 days

Note 14 - Stock Based Compens_4

Note 14 - Stock Based Compensation - Additional Shares Authorized (Details) - shares	12 Months Ended								96 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2019
The 2010 Stock Option and Incentive Plan [Member]
Total additional shares (in shares)	233,862	106,076	12,623	7,257	5,463	4,128	2,871	2,502	374,782

Note 14 - Stock Based Compens_5

Note 14 - Stock Based Compensation - Stock-based Compensation Expense (Details) - USD ($)	Jan. 13, 2019	Dec. 31, 2019	Dec. 31, 2018
Stock compensation expense		$ 7,102,119	$ 1,053,496
Liability Options [Member]
Stock compensation expense	$ 1,741,919		1,410,025
General and Administrative Expense [Member]
Stock compensation expense		4,656,963	809,110
General and Administrative Expense [Member] | Liability Options [Member]
Stock compensation expense	1,074,183		869,515
Research and Development Expense [Member]
Stock compensation expense		$ 2,445,156	244,386
Research and Development Expense [Member] | Liability Options [Member]
Stock compensation expense	$ 667,736		$ 540,510

Note 14 - Stock Based Compens_6

Note 14 - Stock Based Compensation - Valuation Assumptions (Details) - $ / shares	Jan. 13, 2019	Dec. 31, 2019	Dec. 31, 2018
Dividend yield		0.00%
Share-based Payment Arrangement, Option [Member]
Dividend yield		0.00%	0.00%
Share-based Payment Arrangement, Option [Member] | Minimum [Member]
Risk free interest rate		2.16%	2.47%
Expected term (in years) (Year)		5 years	5 years 87 days
Expected volatility		106.88%	108.81%
Share-based Payment Arrangement, Option [Member] | Maximum [Member]
Risk free interest rate		2.20%	2.71%
Expected term (in years) (Year)		5 years 343 days	5 years 208 days
Expected volatility		126.16%	126.43%
Liability Options [Member]
Risk free interest rate	2.53%
Dividend yield
Stock price (in dollars per share)	$ 1.36
Liability Options [Member] | Minimum [Member]
Expected term (in years) (Year)	4 years 182 days
Expected volatility	121.00%
Liability Options [Member] | Maximum [Member]
Expected term (in years) (Year)	5 years
Expected volatility	123.00%

Note 14 - Stock Based Compens_7

Note 14 - Stock Based Compensation - Stock Option Activity (Details) - The 2010 Stock Option and Incentive Plan [Member]	12 Months Ended
	Dec. 31, 2019USD ($)$ / sharesshares
Outstanding, shares (in shares) | shares	783,383
Outstanding, weighted average exercise price per share (in dollars per share) | $ / shares	$ 12.14
Granted, shares (in shares) | shares	3,565,000
Granted, weighted average exercise price per share (in dollars per share) | $ / shares	$ 1.51
Granted | $	$ 3,667,300
Forfeited, shares (in shares) | shares	(40,000)
Forfeited, weighted average exercise price per share (in dollars per share) | $ / shares	$ 2.38
Outstanding, shares (in shares) | shares	4,308,383
Outstanding, Weighted average exercise price per share (in dollars per share) | $ / shares	$ 3.44
Outstanding, weighted average contractual life remaining in years (Year)	9 years 14 days
Outstanding, aggreate instrinsic value | $	$ 651,000
Exercisable, shares (in shares) | shares	3,500,186
Exercisable, Weighted average exercise price per share (in dollars per share) | $ / shares	$ 3.74
Exercisable, weighted average contractual life remaining in years (Year)	9 years 18 days
Exercisable, aggreate instrinsic value | $	$ 569,625
Vested and expected to vest, shares (in shares) | shares	4,308,383
Vested and expected to vest, Weighted average exercise price per share (in dollars per share) | $ / shares	$ 3.44
Vested and expected to vest, weighted average contractual life remaining in years (Year)	9 years 14 days
Vested and expected to vest, aggreate instrinsic value | $	$ 651,000

Note 15 - Subsequent Events (De

Note 15 - Subsequent Events (Details Textual) - USD ($) $ / shares in Units, shares in Thousands	Feb. 07, 2020	Mar. 24, 2020	Dec. 31, 2019	Dec. 31, 2018
Common Stock, Par or Stated Value Per Share			$ 0.18	$ 0.18
Subsequent Event [Member] | At The Market Offering [Member]
Common Stock, Par or Stated Value Per Share	$ 0.18
Stock to be Issued, Maximum Value	$ 5,000,000
Stock Issued During Period, Shares, New Issues		0
Subsequent Event [Member] | At The Market Offering [Member] | Oppenheimer & Co. Inc. [Member]
Stock Issuance Costs, Commission Fee Percent	3.00%