Atossa Therapeutics (ATOS) 10-K 31 Mar 21 2020 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2020	Mar. 24, 2021	Jun. 30, 2020
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)		120,824,368
Entity Public Float			$ 35,222,195
Entity Shell Company	false
Document Type	10-K
Document Period End Date	Dec. 31, 2020
Document Fiscal Year Focus	2020
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, 2020	Dec. 31, 2019
Current assets
Cash and cash equivalents	$ 39,553,671	$ 12,581,136
Restricted cash	110,000	110,000
Prepaid expenses	1,813,902	862,344
Research and development tax rebate receivable	634,940	739,656
Other current assets	657,662	26,130
Total current assets	42,770,175	14,319,266
Furniture and equipment, net	20,632	34,350
Intangible assets, net	13,375	68,542
Right-of-use asset	18,053	50,479
Other assets	17,218	17,218
Total Assets	42,839,453	14,489,855
Current liabilities
Accounts payable	1,588,613	293,171
Accrued expenses	93,367	77,888
Payroll liabilities	963,665	899,420
Common stock warrant liability	13,003,075
Lease liability	18,053	39,371
Other current liabilities	4,748	12,892
Total current liabilities	15,671,521	1,322,742
Long term liabilities
Lease liability long term		11,108
Total Liabilities	15,671,521	1,333,850
Commitments and contingencies (Note 13)
Stockholders' equity
Preferred stock - $0.001 par value; 10,000,000 shares authorized; 621 and 671 shares issued and outstanding as of December 31, 2020 and December 31, 2019, respectively	1	1
Common stock - $0.18 par value; 175,000,000 shares authorized; 47,548,835 and 9,130,984 shares issued and outstanding as of December 31, 2020 and December 31, 2019, respectively	8,558,778	1,643,565
Additional paid-in capital	129,887,146	104,912,480
Accumulated deficit	(111,898,992)	(94,071,040)
Total Stockholders' Equity	27,167,932	13,156,005
Total Liabilities and Stockholders' Equity	42,839,453	14,489,855
Series B Preferred Stock [Member]
Stockholders' equity
Additional paid-in capital - Series B convertible preferred stock	$ 620,999	$ 670,999

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Dec. 31, 2020	Dec. 31, 2019
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)	621	671
Preferred stock, outstanding (in shares)	621	671
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)	47,548,835	9,130,984
Common stock, outstanding (in shares)	47,548,835	9,130,984

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Operating expenses
Research and development	$ 6,608,392	$ 6,645,417
General and administrative	7,999,000	10,620,008
Total operating expenses	14,607,392	17,265,425
Operating loss	(14,607,392)	(17,265,425)
Change in fair value of common stock warrants	(2,332,567)
Warrant financing expense	(938,794)
Other income	50,801	25,648
Loss before income taxes	(17,827,952)	(17,239,777)
Income taxes	0	0
Net loss	(17,827,952)	(17,239,777)
Deemed dividend attributable to preferred stock	(4,502,799)
Net loss applicable to common shareholders	$ (22,330,751)	$ (17,239,777)
Loss per common share - basic and diluted (in dollars per share)	$ (1.97)	$ (2.03)
Weighted average shares outstanding - basic and diluted (in shares)	11,308,532	8,496,964

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity - USD ($)	Conversion of Series B Convertible Preferred Stock into Common Stock [Member]Preferred Stock [Member]Series B Convertible Preferred Stock [Member]	Conversion of Series B Convertible Preferred Stock into Common Stock [Member]Preferred Stock Additional Paid-in Capital [Member]Series B Convertible Preferred Stock [Member]	Conversion of Series B Convertible Preferred Stock into Common Stock [Member]Common Stock [Member]	Conversion of Series B Convertible Preferred Stock into Common Stock [Member]Common Stock, Additional Paid-in Capital [Member]	Conversion of Series B Convertible Preferred Stock into Common Stock [Member]	Conversion of Series C Convertible Preferred Stock to Common Stock [Member]Preferred Stock [Member]Series C Convertible Preferred Stock [Member]	Conversion of Series C Convertible Preferred Stock to Common Stock [Member]Preferred Stock Additional Paid-in Capital [Member]Series C Convertible Preferred Stock [Member]	Conversion of Series C Convertible Preferred Stock to Common Stock [Member]Common Stock [Member]	Conversion of Series C Convertible Preferred Stock to Common Stock [Member]Common Stock, Additional Paid-in Capital [Member]	Conversion of Series C Convertible Preferred Stock to Common Stock [Member]	Preferred Stock [Member]Series C Convertible Preferred Stock [Member]	Preferred Stock [Member]Series B Convertible Preferred Stock [Member]	Preferred Stock Additional Paid-in Capital [Member]Series C 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, 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
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 convertible preferred stock to common stock (in shares)	(1,708)				(1,708)
Conversion of convertible preferred stock to common stock	$ (1)
Conversion of convertible preferred stock to common stock		$ (1,707,998)	$ 87,339	$ 1,620,660
Conversion of convertible preferred stock to common stock (in shares)			485,244
Compensation cost for stock options granted																7,102,118		7,102,118
Reclassification of stock-based compensation liability upon option cancellation																3,151,944		3,151,944
Net loss																	(17,239,777)	(17,239,777)
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
Conversion of convertible preferred stock to common stock (in shares)	(50)				(50)	(5,425)				(5,425)
Conversion of convertible preferred stock to common stock						$ (5)
Conversion of convertible preferred stock to common stock		$ (50,000)	$ 2,557	$ 47,443			$ (5,424,995)	$ 976,500	$ 4,448,500
Conversion of convertible preferred stock to common stock (in shares)			14,208					5,425,000
Compensation cost for stock options granted																3,019,409		3,019,409
Net loss																	(17,827,952)	(17,827,952)
Issuance of common stock, net of issuance costs of $474,641 (in shares)															1,327,655
Issuance of common stock, net of issuance costs of $474,641															$ 238,979	4,425,968		4,664,947
Issuance of common stock and warrants, net of issuance costs of $1,889,658 (in shares)															31,575,000
Issuance of common stock and warrants, net of issuance costs of $1,889,658															$ 5,683,500	23,991,842		29,675,342
Allocation of common stock proceeds to warrant liability																(8,196,428)		(8,196,428)
Issuance of Series C convertible preferred stock and warrants, net of issuance costs of $259,889 (in shares)											5,425
Issuance of Series C convertible preferred stock and warrants, net of issuance costs of $259,889											$ 5		$ 5,165,106					5,165,111
Allocation of Series C convertible preferred stock to beneficial conversion feature and warrant liability													(4,242,910)			1,768,830		$ (2,474,080)
Deemed dividend on Series C convertible preferred stock													4,502,799			(4,502,799)
Common stock issued for option exercises (in shares)															225,000			225,000
Common stock issued for option exercises															$ 40,500	500,600		$ 541,100
Shares withheld related to cashless exercise of options and taxes (in shares)															(149,012)
Shares withheld related to cashless exercise of options and taxes															$ (26,823)	(528,699)		(555,522)
Balance (in shares) at Dec. 31, 2020												621			47,548,835
Balance at Dec. 31, 2020												$ 1		$ 620,999	$ 8,558,778	$ 129,887,146	$ (111,898,992)	$ 27,167,932

Consolidated Statements of St_2

Consolidated Statements of Stockholders' Equity (Parentheticals)	12 Months Ended
	Dec. 31, 2020USD ($)
Issuance costs	$ 474,641
Issuance of common stock and warrants, issuance costs	1,889,658
Issuance of preferred stock and warrants, issuance costs	$ 259,889

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (17,827,952)	$ (17,239,777)
Adjustments to reconcile net loss to net cash used in operating activities
Compensation cost for stock options granted	3,019,409	7,102,118
Disposal of assets	31,732	5,806
Depreciation and amortization	46,520	52,789
Change in fair value of common stock warrant liability	2,332,567
Warrant financing expense	938,794
Change in stock-based compensation liability		1,741,919
Changes in operating assets and liabilities:
Prepaid expenses	(951,558)	(352,511)
Research and development tax rebate receivable	104,716	(221,558)
Other assets	(631,532)	4,812
Accounts payable	1,295,442	(60,157)
Accrued expenses	15,479	(99,186)
Payroll liabilities	64,245	(35,650)
Other current liabilities	(8,144)	(27,047)
Net cash used in operating activities	(11,570,282)	(9,128,442)
CASH FLOWS FROM INVESTING ACTIVITY
Purchase of furniture and equipment	(9,367)	(7,625)
Net cash used in investing activities	(9,367)	(7,625)
CASH FLOWS FROM FINANCING ACTIVITY
Proceeds from issuance of common stock, net of issuance costs	4,664,947
Proceeds from issuance of common stock and warrants, net of issuance costs	28,954,440
Proceeds from issuance of Series C convertible preferred stock and warrants, net of issuance costs	4,947,219
Payment of taxes related to net-exercise of employee stock options	(14,422)
Proceeds from exercise of warrants	0	11,336,710
Net cash provided by financing activities	38,552,184	11,336,710
NET INCREASE IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH	26,972,535	2,200,643
CASH, CASH EQUIVALENTS AND RESTRICTED CASH, BEGINNING BALANCE	12,691,136	10,490,493
CASH, CASH EQUIVALENTS AND RESTRICTED CASH, ENDING BALANCE	39,663,671	12,691,136
SUPPLEMENTAL DISCLOSURES
Cash and cash equivalents	39,553,671	12,581,136
Restricted cash	110,000	110,000
Total cash, cash equivalents and restricted cash shown in the consolidated statements of cash flows	39,663,671	10,490,493
NONCASH INVESTING AND FINANCING ACTIVITIES
Reclassification of stock-based liability awards to equity upon cancellation		3,151,944
Deemed dividend attributable to preferred stock	4,502,799
Conversion of Series B Convertible Preferred Stock into Common Stock [Member]
NONCASH INVESTING AND FINANCING ACTIVITIES
Conversion of convertible preferred stock to common stock	50,000	1,707,999
Conversion of Series C Convertible Preferred Stock to Common Stock [Member]
NONCASH INVESTING AND FINANCING ACTIVITIES
Conversion of convertible preferred stock to common stock	$ 5,425,000

Note 1 - Nature of Operations

Note 1 - Nature of Operations	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Nature of Operations [Text Block]	1: On January 6, 2020, April 30, 2009, December 31. 19" Impact of the Novel Coronavirus The continued spread of the COVID- 19 may third H201, 301 19 may 19 may may not may 19 may not 19 19 may 19 not third not 301 H201. 19 19 In response to the Coronavirus pandemic, the Coronavirus Aid, Relief and Economic Security Act (“CARES Act”) was signed into law on March 27, 2020. no December 31, 2020. may

Note 2 - Liquidity and Capital

Note 2 - Liquidity and Capital Resources	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Liquidity and Capital Resources [Text Block]	NOTE 2: LIQUIDITY AND CAPITAL RESOURCES The Company has incurred net losses and negative operating cash flows since inception. For the year ended December 31, 2020, $17.8 $11.6 December 31, 2020, $39.6 $27.1 not $102.4 first 2021, one no may

Note 3 - Summary of Accounting

Note 3 - Summary of Accounting Policies	12 Months Ended
	Dec. 31, 2020
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. 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: On January 1, 2020, No. 2018 13, Fair Value Measurement (Topic 820 820, 3 no Recently Issued Accounting Pronouncements: In August 2020, No. 2020 06, Accounting for Convertible Instruments and Contracts in an Entity's Own Equity 815 December 15, 2023, not December 15, 2020. January 1, 2021 $13,003,075 In December 2019, 2019 12, Income Taxes, (Topic 740 December 15, 2020, not Research and Development Research and development ("R&D") costs are generally expensed as incurred. R&D expenses include, for example, manufacturing expenses for the Company's drugs under development, expenses associated with clinical trials and associated salaries and benefits. R&D expenses also include an allocation of the CEO's salary and related benefits including bonus and non-cash stock-based compensation expense based on an estimate of total hours expended on research and development activities. The Company's CEO is involved in the development of the Company's drug candidates and oversight of the related clinical trial activity. 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 $185,600 $185,500 December 31, 2020 2019, $165,000 $151,200 December 31, 2020 2019, December 31, 2020 2019 $19,000 $22,000, 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, 2020 2019, 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 8. 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, 2020 December 31, 2019. Amortization of intangible assets is computed using the straight-line method over the estimated useful lives ranging from three ten Intangible assets amounted to $53,500 $173,500 December 31, 2020 2019, $40,100 $105,000 December 31, 2020 2019, December 31, 2020 2019 $27,600 $30,800, Leases The Company evaluates all contractual agreements at inception to determine if they contain a lease. Lease liabilities are measured at present value of lease payments not not 12 Stock-based Payments The Company measures and recognizes compensation expense for all stock-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 not zero no Financial Instruments with Characteristics of Both Liabilities and Equity During December 2020,

Note 4 - Restricted Cash

Note 4 - Restricted Cash	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Restricted Assets Disclosure [Text Block]	NOTE 4: The Company's restricted cash balance of $110,000 December 31, 2020 2019,

Note 5 - Prepaid Expenses

Note 5 - Prepaid Expenses	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Prepaid Expenses [Text Block]	NOTE 5: Prepaid expenses consisted of the following: December 31, December 31, 2020 2019 Prepaid research and development $ 1,215,834 $ 507,733 Prepaid insurance 417,854 222,476 Professional services 128,229 108,850 Retainer and security deposits 14,218 14,218 Prepaid rent 4,488 4,275 Other 33,279 4,792 Total prepaid expenses $ 1,813,902 $ 862,344

Note 6 - Research and Developme

Note 6 - Research and Development Tax Rebate Receivable	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Research and Development Tax Rebate Receivable [Text Block]	NOTE 6: On May 23, 2017, 1 2 19 $0.435 December 31, 2020 December 31, 2019, $1,428,600 $1,381,000, December 31, 2020 December 31, 2019, $634,940 $739,656, December 31, 2020 2019, $850,385 $486,550, The Company had realized gains on foreign currency exchange during the years ended December 31, 2020 December 31, 2019 $42,000 45,000,

Note 7 - Payroll Liabilities

Note 7 - Payroll Liabilities	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Accounts Payable, Accrued Liabilities, and Other Liabilities Disclosure, Current [Text Block]	NOTE 7: Payroll liabilities consisted of the following: December 31, December 31, 2020 2019 Accrued bonuses $ 689,635 $ 646,064 Accrued vacation 171,112 170,820 Accrued payroll 102,918 82,536 Total payroll liabilities $ 963,665 $ 899,420

Note 8 - Fair Value of Financia

Note 8 - Fair Value of Financial Instruments	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Fair Value Disclosures [Text Block]	NOTE 8: Pursuant to the accounting guidance for fair value measurement and its subsequent updates, fair value is defined as the price that would be received to sell an asset or paid to transfer a liability (i.e., the “exit price”) in an orderly transaction between market participants at the measurement date. The accounting guidance establishes a hierarchy for inputs used in measuring fair value that minimizes the use of unobservable inputs by requiring the use of observable market data when available. Observable inputs are inputs that market participants would use in pricing the asset or liability based on active market data. Unobservable inputs are inputs that reflect the assumptions market participants would use in pricing the asset or liability based on the best information available in the circumstances. The fair value hierarchy is broken down into the three ● Level 1 1 ● Level 2 2 ● Level 3 no Warrants issued in the December 11, 2020 December 28, 2020 9, may not not 3 The following tables present the Company's fair value hierarchy for all its financial assets and liabilities, by major security type measured at fair value on a recurring basis as of December 31, 2020: Estimated Fair Value Level 1 Level 2 Level 3 Assets: Money market account $ 1,789,401 $ 1,789,401 $ - $ - Liabilities: Common stock warrant liability $ 13,003,075 $ - $ - $ 13,003,075 The company did not December 31, 2019. The following table summarizes the changes in the Company's Level 3 December 31, 2020: Warrant Liability Beginning balance $ - Issuance of warrants 10,670,508 Change in fair value 2,332,567 Ending balance $ 13,003,075 The carrying amounts of our cash and cash equivalents, restricted cash, research and development tax rebate receivable, other current assets, accounts payable, and accrued expenses approximate their fair values due to their short-term maturities at December 31, 2020 2019.

Note 9 - Stockholders' Equity

Note 9 - Stockholders' Equity	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	NOTE 9: 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 5,425 $0.001 No no no December 31, 2020 December 31, 2019. On May 19, 2014, May 26, 2014, one one 1 15% 15% 2.0% 2 $15.00, $30.00 Equity Distribution Agreement s On February 7, 2020, $0.18 $5,000,000. 3.0% no December 31, 2020, 1,243,639 $4,686,298. December 31, 2020 $313,702. On September 25, 2020, $0.18 $10,000,000. 3.0% no may October. December 31, 2020, 84,016 $139,588. December 31, 2020 $160,939. March 21, 2021, no 2020 On December 8, 2020, 14,575,000 $1.00 5,425 $0.001 $1,000.00 15,000,000 $1.00 four December 28, 2020, 3,000,000 2,250,000 $20,976,244, $2,023,756, $16,749,926, $825,074 $8,196,428 $5,165,111, $259,889 $2,474,080 $938,793 2020. Accounting Treatment The Company allocated the proceeds from the sale of the common stock and warrant units and preferred stock and warrant units to the separate securities issued. The Company determined that, on the date of issuance, the warrants include provisions that could require net-cash settlement and therefore, the warrants should be accounted for as liabilities. At the end of each reporting period, the changes in fair value of the warrants during the period were recorded in non-operating expense in the consolidated statement of operations. The Company allocated the amount representing the fair value of the warrants at the date of issuance separately first $1,768,830 $2,474,080 $259,899 $4,502,799 Series C Convertible Preferred Stock The terms and provisions of our Series C convertible preferred stock are: Conversion. first $1,000 $1.00 not 9.99% Fundamental Transactions. 50% 50% Dividends. Voting Rights. no Liquidation Preference . Redemption Rights. not not 2020 The terms and conditions of the warrants included in the December 11, 2020 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 or, 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 not not Exercise Price one $1.00 not 4.99% may no 9.99% Transferability may may Exchange Listing not Rights as Stockholder not Outstanding Liability Warrants As of December 31, 2020, 17,250,000 $1.00 December 11, 2024 December 28, 2024 The fair value of liability warrants issued during the years ended December 31, 2020, Initial Valuation Common stock price $ 0.87 0.89 Exercise price $ 1.00 Risk-free interest rate 0.28 % Expected term 4.0 years Dividend yield - Expected volatility 107% 124% December 31, 2020 Valuation Common stock price $ 0.95 Exercise price $ 1.00 Risk-free interest rate 0.27 % Expected term 4.0 years Dividend yield - Expected volatility 127 % Conversion of Convertible Preferred Stock During the years ended December 31, 2020, 5,425 5,425,000 1,000 During the years ended December 31, 2020 December 31, 2019, 50 1,708, 14,208 485,244 284 2020 On December 17, 2020, 14,000,000 10,500,000 75% one 0.75 $1.00. 4.5 December 21, 2020 $12,925,416, $1,074,584, 2020 The terms and conditions of the warrants included in the December 21, 2020 Exercisability 4.5 The number of shares of common stock issuable upon exercise of the warrants is subject to adjustment in certain circumstances, including a stock split or, 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 $1.00 not 4.99% may no 9.99% Transferability may may Exchange Listing not Rights as Stockholder not Outstanding Warrants As of December 31, 2020, 11,570,028 Outstanding Warrants to Purchase Shares Exercise Price Expiration date 2018 warrants 1,070,028 $ 4.05 May 30, 2022 2020 warrants 10,500,000 $ 1.00 June 21, 2025 11,570,028 In March 2019, $11.3 2018 2.8 2.8 Refer to Note 15

Note 10 - Net Loss Per Share

Note 10 - Net Loss Per Share	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Earnings Per Share [Text Block]	NOTE 10: The Company follows the two two two Basic net loss per common share is computed by dividing net loss attributable to common stockholders by the weighted average number of common shares outstanding. In addition, in computing the dilutive effect of convertible securities, the numerator is adjusted to add back any convertible preferred dividends. Diluted net loss per common share is computed by dividing net loss attributable to common stockholders by the weighted average number of common shares that would have been outstanding during the period assuming the issuance of common shares for all potential dilutive common shares outstanding. Potential common shares consist of potential future exercises of outstanding stock options and common stock warrants. Because the inclusion of potential common shares would be anti-dilutive for all periods presented, they have been excluded from the calculation. The Company's common stock warrants and preferred stock contractually entitles the holders of such securities to participate in dividends but do not not not December 31, 2020 2019. The following table summarizes the Company's calculation of net loss per common share: Year Ended December 31, 2020 2019 Numerator Net loss $ (17,827,952 ) $ (17,239,777 ) Deemed dividend attributable to preferred stock (4,502,799 ) - Net loss attributable to common shareholders $ (22,330,751 ) $ (17,239,777 ) Denominator Weighted average common shares outstanding used to compute net loss per share, basic and diluted 11,308,532 8,496,964 Net loss per share of common stock, basic and diluted: $ (1.97 ) $ (2.03 ) The following table sets forth the weighted average 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, 2020 2019 Options to purchase common stock 6,138,485 3,013,370 Series B convertible preferred stock 227,010 258,230 Warrants to purchase common stock 2,270,848 1,637,013 8,636,343 4,908,613

Note 11 - Income Taxes

Note 11 - Income Taxes	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Income Tax Disclosure [Text Block]	NOTE 11: 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, 2020 2019, Year Ended December 31, 2020 2019 Expected federal income tax benefit $ (3,743,870 ) $ (3,620,353 ) Stock compensation 26,114 661,887 Other permanent items 1,081,835 154,036 Other deferred items (350,113 ) 1,069,111 Effect of change in valuation allowance 2,986,034 1,735,319 Actual federal income tax benefit $ - $ - The components of net deferred tax assets and liabilities are as follows: As of December 31, 2020 2019 Deferred tax assets Obsolete inventory $ 21,881 $ 21,881 Accrued vacation 35,933 35,872 Accrued bonuses - 5,593 Stock-based compensation 2,407,591 1,970,789 Lease obligation 3,791 10,601 Intangible assets, net 449,001 508,289 Contribution, carryforward 541 735 Net operating loss carryforwards 7,118,178 4,505,111 Other 997 - Valuation allowance (10,034,122 ) (7,048,088 ) Deferred tax asset $ 3,791 $ 10,783 Deferred tax liabilities Other $ - $ (182 ) Right-of-use asset (3,791 ) (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, 2020, $76.4 2020 382. December 31, 2020, $34.1 December 31, 2017 2029 2038, 2018 not $10.0 $7.1 December 31, 2020 2019, $3.0 2019 2020 $1.7 2018 2019. 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, 2020
Notes to Financial Statements
Concentration Risk Disclosure [Text Block]	NOTE 12: 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, 2020 December 31, 2019, $39,345,260 $12,316,429,

Note 13 - Commitments and Conti

Note 13 - Commitments and Contingencies	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	NOTE 13: Lease Commitments The Company's operating lease assets consist of an office lease and a copier system lease. In May 2020, August 31, 2020 February 28, 2021. $20,200 October 2021. None December 31, 2020 2019, $56,800 $56,200, December 31, 2020, 4.1 11.3%. As of December 31, 2020, $19,400 2021. December 31, 2020 December 31, 2019, $1,400 6,100 December 31, 2020 2019 $54,900, $58,800, The Company had lease expense under short term leases of $17,739 $12,825 December 31, 2020 2019, On March 1, 2021, $750 12 Litigation and Contingencies We are subject to 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, 2020
Notes to Financial Statements
Share-based Payment Arrangement [Text Block]	NOTE 14: Stock Option and Incentive Plan On March 24, 2020, 2020 "2020 No may 2020 10 3,000,000 2020 On September 28, 2010, 2010 “2010 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 2020 365,239 Total additional shares 740,021 The Company granted options to purchase 3,140,000 3,565,000 December 31, 2020 December 31, 2019, 2020 2019 $1.56 $2.13, 225,000 December 31, 2020 $2.40. 75,988 No December 31, 2019. 670,000 2020 December 31, 2020. Included in the 2020 “2020 1,500,000 195,000 2010 1,305,000 2020 590,000 195,000 2010 395,000 2020 The 2020 $1.48 2020 two 50% 2020 2020 The fair value of stock options granted for the years ended December 31, 2020 2019, Year Ended December 31, 2020 2019 Risk-free interest rate 0.28% 0.47 % 2.16% 2.20 % Expected term 4.50-6.18 years 5.00-5.94 years Dividend yield - - Expected volatility 103% 129 % 107% 126 % 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 $3,019,409 $7,102,118 December 31, 2020 2019 Year Ended December 31, 2020 2019 General and administrative $ 2,120,807 $ 4,656,964 Research and development 898,602 2,445,154 Total stock compensation expense $ 3,019,409 $ 7,102,118 Options issued and outstanding as of December 31, 2020, Number of Weighted- Weighted- Aggregate Outstanding as of January 1, 2020 4,308,383 $ 3.44 $ Granted 3,140,000 1.79 Exercised (225,000) 2.40 297,250 Forfeited (155,947) 3.31 Outstanding as of December 31, 2020 7,067,436 2.74 8.60 $ 0 Exercisable as of December 31, 2020 4,714,429 3.16 8.26 $ 0 Vested and expected to vest 7,067,436 2.74 8.60 $ 0 At December 31, 2020, 2,353,007 $3,296,485. 1.75 Liability Options On June 27, 2018, 2,300,000 700,000 2010 2010 January 13, 2019, 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 is 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. 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 4.5-5.0 years Common stock price $ 1.36 Dividend yield - Expected volatility 121% 123 % 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, 2020
Notes to Financial Statements
Subsequent Events [Text Block]	NOTE 15: 2021 On January 6, 2021, 23,850,000 $0.18 17,887,500 one 0.75 $1.055. 4.5 $1.055 1933, January 6, 2021, 7% $45,000. January 8, 2021 $23.3 On March 22, 2021, 17,361,100 $0.18 13,020,825 75% one 0.75 $2.88. 4.5 None 1933, The Company agreed to pay the placement agent a cash fee of 7% $45,000. $70,000. $46.4 Warrant Activity January 1, 2021 March 24, 2021, $19.5 2020 $1.00. 19.5 19.5 $13.3 2021 $1.055. 12.6 12.6

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2020
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.
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: On January 1, 2020, No. 2018 13, Fair Value Measurement (Topic 820 820, 3 no Recently Issued Accounting Pronouncements: In August 2020, No. 2020 06, Accounting for Convertible Instruments and Contracts in an Entity's Own Equity 815 December 15, 2023, not December 15, 2020. January 1, 2021 $13,003,075 In December 2019, 2019 12, Income Taxes, (Topic 740 December 15, 2020, not
Research and Development Expense, Policy [Policy Text Block]	Research and Development Research and development ("R&D") costs are generally expensed as incurred. R&D expenses include, for example, manufacturing expenses for the Company's drugs under development, expenses associated with clinical trials and associated salaries and benefits. R&D expenses also include an allocation of the CEO's salary and related benefits including bonus and non-cash stock-based compensation expense based on an estimate of total hours expended on research and development activities. The Company's CEO is involved in the development of the Company's drug candidates and oversight of the related clinical trial activity.
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 $185,600 $185,500 December 31, 2020 2019, $165,000 $151,200 December 31, 2020 2019, December 31, 2020 2019 $19,000 $22,000, 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, 2020 2019, 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 8.
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, 2020 December 31, 2019. Amortization of intangible assets is computed using the straight-line method over the estimated useful lives ranging from three ten Intangible assets amounted to $53,500 $173,500 December 31, 2020 2019, $40,100 $105,000 December 31, 2020 2019, December 31, 2020 2019 $27,600 $30,800,
Lessee, Leases [Policy Text Block]	Leases The Company evaluates all contractual agreements at inception to determine if they contain a lease. Lease liabilities are measured at present value of lease payments not not 12
Share-based Payment Arrangement [Policy Text Block]	Stock-based Payments The Company measures and recognizes compensation expense for all stock-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 not zero no
Financial Instruments with Characteristics of Both Liabilities and Equity, Policy [Policy Text Block]	Financial Instruments with Characteristics of Both Liabilities and Equity During December 2020,

Note 5 - Prepaid Expenses (Tabl

Note 5 - Prepaid Expenses (Tables)	12 Months Ended
	Dec. 31, 2020
Notes Tables
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Table Text Block]	December 31, December 31, 2020 2019 Prepaid research and development $ 1,215,834 $ 507,733 Prepaid insurance 417,854 222,476 Professional services 128,229 108,850 Retainer and security deposits 14,218 14,218 Prepaid rent 4,488 4,275 Other 33,279 4,792 Total prepaid expenses $ 1,813,902 $ 862,344

Note 7 - Payroll Liabilities (T

Note 7 - Payroll Liabilities (Tables)	12 Months Ended
	Dec. 31, 2020
Notes Tables
Schedule of Accrued Liabilities [Table Text Block]	December 31, December 31, 2020 2019 Accrued bonuses $ 689,635 $ 646,064 Accrued vacation 171,112 170,820 Accrued payroll 102,918 82,536 Total payroll liabilities $ 963,665 $ 899,420

Note 8 - Fair Value of Financ_2

Note 8 - Fair Value of Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2020
Notes Tables
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	Estimated Fair Value Level 1 Level 2 Level 3 Assets: Money market account $ 1,789,401 $ 1,789,401 $ - $ - Liabilities: Common stock warrant liability $ 13,003,075 $ - $ - $ 13,003,075
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	Warrant Liability Beginning balance $ - Issuance of warrants 10,670,508 Change in fair value 2,332,567 Ending balance $ 13,003,075

Note 9 - Stockholders' Equity (

Note 9 - Stockholders' Equity (Tables)	12 Months Ended
	Dec. 31, 2020
Notes Tables
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]	Outstanding Warrants to Purchase Shares Exercise Price Expiration date 2018 warrants 1,070,028 $ 4.05 May 30, 2022 2020 warrants 10,500,000 $ 1.00 June 21, 2025 11,570,028
Warrant [Member]
Notes Tables
Fair Value Measurement Inputs and Valuation Techniques [Table Text Block]	Initial Valuation Common stock price $ 0.87 0.89 Exercise price $ 1.00 Risk-free interest rate 0.28 % Expected term 4.0 years Dividend yield - Expected volatility 107% 124% December 31, 2020 Valuation Common stock price $ 0.95 Exercise price $ 1.00 Risk-free interest rate 0.27 % Expected term 4.0 years Dividend yield - Expected volatility 127 %

Note 10 - Net Loss Per Share (T

Note 10 - Net Loss Per Share (Tables)	12 Months Ended
	Dec. 31, 2020
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Year Ended December 31, 2020 2019 Numerator Net loss $ (17,827,952 ) $ (17,239,777 ) Deemed dividend attributable to preferred stock (4,502,799 ) - Net loss attributable to common shareholders $ (22,330,751 ) $ (17,239,777 ) Denominator Weighted average common shares outstanding used to compute net loss per share, basic and diluted 11,308,532 8,496,964 Net loss per share of common stock, basic and diluted: $ (1.97 ) $ (2.03 )
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]	Year Ended December 31, 2020 2019 Options to purchase common stock 6,138,485 3,013,370 Series B convertible preferred stock 227,010 258,230 Warrants to purchase common stock 2,270,848 1,637,013 8,636,343 4,908,613

Note 11 - Income Taxes (Tables)

Note 11 - Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2020
Notes Tables
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	Year Ended December 31, 2020 2019 Expected federal income tax benefit $ (3,743,870 ) $ (3,620,353 ) Stock compensation 26,114 661,887 Other permanent items 1,081,835 154,036 Other deferred items (350,113 ) 1,069,111 Effect of change in valuation allowance 2,986,034 1,735,319 Actual federal income tax benefit $ - $ -
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	As of December 31, 2020 2019 Deferred tax assets Obsolete inventory $ 21,881 $ 21,881 Accrued vacation 35,933 35,872 Accrued bonuses - 5,593 Stock-based compensation 2,407,591 1,970,789 Lease obligation 3,791 10,601 Intangible assets, net 449,001 508,289 Contribution, carryforward 541 735 Net operating loss carryforwards 7,118,178 4,505,111 Other 997 - Valuation allowance (10,034,122 ) (7,048,088 ) Deferred tax asset $ 3,791 $ 10,783 Deferred tax liabilities Other $ - $ (182 ) Right-of-use asset (3,791 ) (10,601 ) Net deferred tax asset $ - $ -

Note 14 - Stock Based Compens_2

Note 14 - Stock Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2020
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 2020 365,239 Total additional shares 740,021
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	Year Ended December 31, 2020 2019 Risk-free interest rate 0.28% 0.47 % 2.16% 2.20 % Expected term 4.50-6.18 years 5.00-5.94 years Dividend yield - - Expected volatility 103% 129 % 107% 126 % January 13, 2019 Risk-free interest rate 2.53 % Expected term 4.5-5.0 years Common stock price $ 1.36 Dividend yield - Expected volatility 121% 123 %
Share-based Payment Arrangement, Option, Activity [Table Text Block]	Number of Weighted- Weighted- Aggregate Outstanding as of January 1, 2020 4,308,383 $ 3.44 $ Granted 3,140,000 1.79 Exercised (225,000) 2.40 297,250 Forfeited (155,947) 3.31 Outstanding as of December 31, 2020 7,067,436 2.74 8.60 $ 0 Exercisable as of December 31, 2020 4,714,429 3.16 8.26 $ 0 Vested and expected to vest 7,067,436 2.74 8.60 $ 0
Share-based Payment Arrangement, Option [Member]
Notes Tables
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Table Text Block]	Year Ended December 31, 2020 2019 General and administrative $ 2,120,807 $ 4,656,964 Research and development 898,602 2,445,154 Total stock compensation expense $ 3,019,409 $ 7,102,118 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 - Liquidity and Capita_2

Note 2 - Liquidity and Capital Resources (Details Textual) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 26, 2021	Dec. 31, 2020	Dec. 31, 2019
Net Income (Loss) Attributable to Parent, Total		$ (17,827,952)	$ (17,239,777)
Net Cash Provided by (Used in) Operating Activities, Total		(11,570,282)	(9,128,442)
Cash and Cash Equivalents, at Carrying Value, Ending Balance		39,553,671	$ 12,581,136
Working Capital (Deficit)		$ 27,100,000
Subsequent Event [Member]
Proceeds from Issuance or Sale of Equity, Total	$ 102,400,000

Note 3 - Summary of Accountin_2

Note 3 - Summary of Accounting Policies (Details Textual) - USD ($) xbrli-pure in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Jan. 01, 2021	Dec. 31, 2018
Stockholders' Equity Attributable to Parent, Ending Balance	$ 27,167,932	$ 13,156,005		$ 8,805,010
Property, Plant and Equipment, Gross, Ending Balance	185,600	185,500
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment, Ending Balance	165,000	151,200
Depreciation, Total	19,000	22,000
Impairment of Intangible Assets, Finite-lived	0	0
Intangible Assets, Net (Excluding Goodwill), Total	53,500	173,500
Finite-Lived Intangible Assets, Accumulated Amortization	40,100	105,000
Amortization of Intangible Assets, Total	$ 27,600	$ 30,800
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate	0.00%
Minimum [Member]
Property, Plant and Equipment, Useful Life (Year)	3 years
Finite-Lived Intangible Asset, Useful Life (Year)	3 years
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Vesting Term (Year)	1 year
Maximum [Member]
Property, Plant and Equipment, Useful Life (Year)	5 years
Finite-Lived Intangible Asset, Useful Life (Year)	10 years
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Vesting Term (Year)	4 years
Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2020-06 [Member] | Subsequent Event [Member]
Stockholders' Equity Attributable to Parent, Ending Balance			$ 13,003,075

Note 4 - Restricted Cash (Detai

Note 4 - Restricted Cash (Details Textual) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
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, 2020	Dec. 31, 2019
Prepaid research and development	$ 1,215,834	$ 507,733
Prepaid insurance	417,854	222,476
Professional services	128,229	108,850
Retainer and security deposits	14,218	14,218
Prepaid rent	4,488	4,275
Other	33,279	4,792
Total prepaid expenses	$ 1,813,902	$ 862,344

Note 6 - Research and Develop_2

Note 6 - Research and Development Tax Rebate Receivable (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	May 23, 2017
Research and Development Expense, Total	$ 6,608,392	$ 6,645,417
Research and Development Tax Rebate Receivable	634,940	739,656
Other Income [Member]
Foreign Currency Transaction Gain (Loss), Realized	42,000	45,000
Atossa Genetics AUS Pty Ltd [Member]
Research and Development Cash Rebate per Dollar			$ 0.435
Research and Development Expense, Total	1,428,600	1,381,000
Research and Development Tax Rebate Receivable	634,940	739,656
Research and Development Cash Rebate	$ 850,385	$ 486,550

Note 7 - Payroll Liabilities -

Note 7 - Payroll Liabilities - Schedule of Payroll Liabilities (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Accrued bonuses	$ 689,635	$ 646,064
Accrued vacation	171,112	170,820
Accrued payroll	102,918	82,536
Total payroll liabilities	$ 963,665	$ 899,420

Note 8 - Fair Value of Financ_3

Note 8 - Fair Value of Financial Instruments - Assets and Liabilities Measured on Recurring Basis (Details) - Fair Value, Recurring [Member]	Dec. 31, 2020USD ($)
Common stock warrant liability	$ 13,003,075
Fair Value, Inputs, Level 1 [Member]
Common stock warrant liability
Fair Value, Inputs, Level 2 [Member]
Common stock warrant liability
Fair Value, Inputs, Level 3 [Member]
Common stock warrant liability	13,003,075
Money Market Funds [Member]
Money market account	1,789,401
Money Market Funds [Member] | Fair Value, Inputs, Level 1 [Member]
Money market account	1,789,401
Money Market Funds [Member] | Fair Value, Inputs, Level 2 [Member]
Money market account
Money Market Funds [Member] | Fair Value, Inputs, Level 3 [Member]
Money market account

Note 8 - Fair Value of Financ_4

Note 8 - Fair Value of Financial Instruments - Changes in Warrant Liability (Details) - Warrant Liability [Member]	12 Months Ended
	Dec. 31, 2020USD ($)
Beginning balance
Issuance of warrants	10,670,508
Change in fair value	2,332,567
Ending balance	$ 13,003,075

Note 9 - Stockholders' Equity_2

Note 9 - Stockholders' Equity (Details Textual) - USD ($)	Dec. 28, 2020	Dec. 21, 2020	Dec. 17, 2020	Dec. 08, 2020	Sep. 25, 2020	Feb. 07, 2020	Dec. 28, 2020	Mar. 31, 2019	Mar. 31, 2019	Dec. 31, 2020	Dec. 31, 2019	Dec. 11, 2020	May 19, 2014
Number of Shares Authorized to Issue (in shares)										185,000,000
Common Stock, Shares Authorized (in shares)										175,000,000	175,000,000
Common Stock, Par or Stated Value Per Share (in dollars per share)										$ 0.18	$ 0.18
Preferred Stock, Shares Authorized (in shares)										10,000,000	10,000,000
Preferred Stock, Par or Stated Value Per Share (in dollars per share)										$ 0.001	$ 0.001
Preferred Stock, Shares Issued, Total (in shares)										621	671
Stockholder Rights Agreement, Number of Preferred Stock Right Distributed for Each Share of Common Stock (in shares)													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 (in dollars per share)													$ 15
Stockholder Rights Agreement, Share Price (in dollars per share)													$ 30
Common Stock and Warrants Issued During Period, Value, New Issues										$ 29,675,342
Issuance of Common Stock and Warrants, Issuance Costs										1,889,658
Adjustments to Additional Paid in Capital, Allocation of Convertible Preferred Stock to Beneficial Conversion Feature and Warrant Liability										(2,474,080)
Preferred Stock, Deemed Dividend										$ 4,502,799
Consummate a Business Combination, Percentage of Acquired Outstanding Shares										50.00%
Consummate a Business Combination, Percentage of Aggregate Ordinary Voting Power										50.00%
Proceeds From Issuance of Common Stock and Warrants, Net of Issuance Costs										$ 28,954,440
Class of Warrant or Right, Outstanding (in shares)										11,570,028
Proceeds from Warrant Exercises								$ 11,300,000		$ 0	$ 11,336,710
Class of Warrant or Right, Exercised During Period (in shares)									2,800,000
Stock Issued During Period, Shares, Warrant Exercised (in shares)									2,800,000
Preferred Stock, Shares Outstanding, Ending Balance (in shares)										621	671
Conversion of Series C Convertible Preferred Stock to Common Stock [Member]
Conversion of Stock, Shares Converted (in shares)										5,425
Conversion of Stock, Shares Issued (in shares)										5,425,000
Convertible Preferred Stock, Shares Issued upon Conversion (in shares)										1,000
Conversion of Series B Convertible Preferred Stock into Common Stock [Member]
Conversion of Stock, Shares Converted (in shares)										50	1,708
Conversion of Stock, Shares Issued (in shares)										14,208	485,244
Convertible Preferred Stock, Shares Issued upon Conversion (in shares)										284	284
The 2020 Liability Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)										17,250,000
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)										$ 1		$ 1
Warrants and Rights Outstanding, Term (Year)												4 years
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right (in shares)												1
Warrants Exercisable, Ownership Percentage of Company’s Shares Allowed												4.99%
Common Stock, Convertible, Ownership Percentage of Company’s Shares Allowed												9.99%
Warrants Associated with 2020 Offering Consisting of Common Stock and Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)			10,500,000
Warrants and Rights Outstanding, Term (Year)			4 years 182 days
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right (in shares)			0.75
The 2020 Warrants [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)										$ 1
Warrants and Rights Outstanding, Term (Year)										4 years 182 days
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right (in shares)										1
Warrants Exercisable, Ownership Percentage of Company’s Shares Allowed										4.99%
Common Stock, Convertible, Ownership Percentage of Company’s Shares Allowed										9.99%
Class of Warrant or Right, Outstanding (in shares)										10,500,000
Common Stock [Member]
Stock Issued During Period, Shares, New Issues (in shares)										1,327,655
Common Stock and Warrants Issued During Period, Value, New Issues										$ 5,683,500
Stock Issued During Period, Shares, Warrant Exercised (in shares)											2,799,188
Common Stock, Additional Paid-in Capital [Member]
Common Stock and Warrants Issued During Period, Value, New Issues										23,991,842
Adjustments to Additional Paid in Capital, Allocation of Convertible Preferred Stock to Beneficial Conversion Feature and Warrant Liability										1,768,830
Adjustments to Additional Paid in Capital, Preferred Stock, Deemed Dividend										$ (4,502,799)
Maxim Group, LLC [Member] | Warrants Associated with Offering of Common Stock, Series B Convertible Preferred Stock and Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)				15,000,000
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)				$ 1
Warrants and Rights Outstanding, Term (Year)				4 years
Maxim Group, LLC [Member] | Over-allotment Warrants Associated with Offering of Common Stock, Series B Convertible Preferred Stock and Warrants [Member]
Class of Warrant or Right, Issued During Period (in shares)	2,250,000
At The Market Offering [Member]
Common Stock, Par or Stated Value Per Share (in dollars per share)					$ 0.18	$ 0.18
Stock to be Issued, Maximum Value						$ 5,000,000
At The Market Offering [Member] | Oppenheimer & Co. Inc. [Member]
Stock Issuance Costs, Commission Fee Percent						3.00%
Stock Issued During Period, Shares, New Issues (in shares)										1,243,639
Proceeds from Issuance of Common Stock, Net										$ 4,686,298
Payments of Stock Issuance Costs										$ 313,702
At The Market Offering [Member] | Maxim Group, LLC [Member]
Stock to be Issued, Maximum Value					$ 10,000,000
Stock Issuance Costs, Commission Fee Percent					3.00%
Stock Issued During Period, Shares, New Issues (in shares)										84,016
Payments of Stock Issuance Costs										$ 160,939
Proceeds from Issuance of Common Stock										139,588
Offering of Common Stock, Series C Convertible Preferred Stock and Warrants [Member] | Maxim Group, LLC [Member]
Payments of Stock Issuance Costs							$ 2,023,756
Proceeds from Issuance or Sale of Equity, Net							20,976,244
Common Stock and Warrants Issued During Period, Value, New Issues							16,749,926
Issuance of Common Stock and Warrants, Issuance Costs							825,074
Allocation of Proceeds From the Sale of Common Stock and Warrants to the Warrant Liability							8,196,428
Adjustments to Additional Paid in Capital, Allocation of Convertible Preferred Stock to Beneficial Conversion Feature and Warrant Liability										(2,474,080)
Offering of Common Stock, Series C Convertible Preferred Stock and Warrants [Member] | Maxim Group, LLC [Member] | Common Stock [Member]
Stock Issued During Period, Shares, New Issues (in shares)				14,575,000
Shares Issued, Price Per Share (in dollars per share)				$ 1
Offering of Common Stock, Series C Convertible Preferred Stock and Warrants [Member] | Maxim Group, LLC [Member] | Common Stock, Additional Paid-in Capital [Member]
Adjustments to Additional Paid in Capital, Allocation of Convertible Preferred Stock to Beneficial Conversion Feature and Warrant Liability										$ 1,768,830
Offering of Common Stock, Series C Convertible Preferred Stock and Warrants, Over-allotment Option {member] | Maxim Group, LLC [Member]
Stock Issued During Period, Shares, New Issues (in shares)	3,000,000
The 2020 Offering Consisting of Common Stock and Warrants [Member]
Stock Issued During Period, Shares, New Issues (in shares)			14,000,000
Securities Purchase Agreement with Certain Institutional and Accredited Investors [Member]
Issuance of Common Stock and Warrants, Issuance Costs		$ 1,074,584
Warrants Issued with Common Stock, Percentage of Shares of Common Stock			75.00%
Issuance of Common Stock and Warrants, Combined Purchase Price Per Share (in dollars per share)			$ 1
Proceeds From Issuance of Common Stock and Warrants, Net of Issuance Costs		$ 12,925,416
Series A Junior Participating Preferred Stock [Member]
Preferred Stock, Shares Authorized (in shares)										750,000
Preferred Stock, Par or Stated Value Per Share (in dollars per share)										$ 0.001
Preferred Stock, Shares Issued, Total (in shares)										0
Preferred Stock, Shares Outstanding, Ending Balance (in shares)										0	0
Series A Convertible Preferred Stock [Member]
Preferred Stock, Shares Authorized (in shares)										4,000
Preferred Stock, Par or Stated Value Per Share (in dollars per share)										$ 0.001
Preferred Stock, Shares Issued, Total (in shares)										0
Preferred Stock, Shares Outstanding, Ending Balance (in shares)										0	0
Series B Convertible Preferred Stock [Member]
Preferred Stock, Shares Authorized (in shares)										25,000
Preferred Stock, Par or Stated Value Per Share (in dollars per share)										$ 0.001
Series C Convertible Preferred Stock [Member]
Preferred Stock, Shares Authorized (in shares)										5,425
Preferred Stock, Par or Stated Value Per Share (in dollars per share)										$ 0.001
Preferred Stock, Shares Issued, Total (in shares)										0
Shares Issued, Price Per Share (in dollars per share)				$ 0.001
Preferred Stock, Convertible, Period Following Closing at which Convertibility Commences (Year)										1 year
Stated Value per Share										$ 1,000
Preferred Stock, Convertible, Conversion Price (in dollars per share)										$ 1
Preferred Stock, Convertible, Ownership Percentage of Company’s Shares Allowed										9.99%
Preferred Stock, Shares Outstanding, Ending Balance (in shares)										0	0
Series C Convertible Preferred Stock [Member] | Offering of Common Stock, Series C Convertible Preferred Stock and Warrants [Member] | Maxim Group, LLC [Member]
Stock Issued During Period, Shares, New Issues (in shares)				5,425
Payments of Stock Issuance Costs							938,793
Preferred Stock Agreed to Issue and Sell Within Equity Units, Price Per Share (in dollars per share)				$ 1,000
Proceeds from Issuance or Sale of Equity, Net							5,165,111
Issuance of Preferred Stock, Issuance Costs							259,889
Allocation of Proceeds From Sale of Preferred Stock and Warrants to Common Stock Warrant Liability							$ 2,474,080
Preferred Stock, Deemed Dividend										$ 259,899
Adjustments to Additional Paid in Capital, Preferred Stock, Deemed Dividend										$ 4,502,799

Note 9 - Stockholders' Equity -

Note 9 - Stockholders' Equity - Fair Value of Liability Warrants (Details) - Warrant [Member]	Dec. 31, 2020$ / sharesyr
Measurement Input, Share Price [Member] | The 2020 Warrants at End-of-year Valuation [Member]
Liability warrants, measurement input (in dollars per share)	0.95
Measurement Input, Share Price [Member] | Minimum [Member] | The 2020 Warrants at Initial Valuation [Member]
Liability warrants, measurement input (in dollars per share)	0.87
Measurement Input, Share Price [Member] | Maximum [Member] | The 2020 Warrants at Initial Valuation [Member]
Liability warrants, measurement input (in dollars per share)	0.89
Measurement Input, Exercise Price [Member] | The 2020 Warrants at Initial Valuation [Member]
Liability warrants, measurement input (in dollars per share)	1
Measurement Input, Exercise Price [Member] | The 2020 Warrants at End-of-year Valuation [Member]
Liability warrants, measurement input (in dollars per share)	1
Measurement Input, Risk Free Interest Rate [Member] | The 2020 Warrants at Initial Valuation [Member]
Liability warrants, measurement input (in dollars per share)	0.0028
Measurement Input, Risk Free Interest Rate [Member] | The 2020 Warrants at End-of-year Valuation [Member]
Liability warrants, measurement input (in dollars per share)	0.0027
Measurement Input, Expected Term [Member] | The 2020 Warrants at Initial Valuation [Member]
Liability warrants, measurement input (in dollars per share) | yr	4
Measurement Input, Expected Term [Member] | The 2020 Warrants at End-of-year Valuation [Member]
Liability warrants, measurement input (in dollars per share) | yr	4
Measurement Input, Expected Dividend Rate [Member] | The 2020 Warrants at Initial Valuation [Member]
Liability warrants, measurement input (in dollars per share)
Measurement Input, Expected Dividend Rate [Member] | The 2020 Warrants at End-of-year Valuation [Member]
Liability warrants, measurement input (in dollars per share)
Measurement Input, Price Volatility [Member] | The 2020 Warrants at End-of-year Valuation [Member]
Liability warrants, measurement input (in dollars per share)	1.27
Measurement Input, Price Volatility [Member] | Minimum [Member] | The 2020 Warrants at Initial Valuation [Member]
Liability warrants, measurement input (in dollars per share)	1.07
Measurement Input, Price Volatility [Member] | Maximum [Member] | The 2020 Warrants at Initial Valuation [Member]
Liability warrants, measurement input (in dollars per share)	1.24

Note 9 - Stockholders' Equity_3

Note 9 - Stockholders' Equity - Outstanding Warrants (Details)	Dec. 31, 2020$ / sharesshares
Outstanding Warrants to Purchase Shares (in shares)	11,570,028
The 2018 Warrants [Member]
Outstanding Warrants to Purchase Shares (in shares)	1,070,028
Exercise Price (in dollars per share) | $ / shares	$ 4.05
Expiration date	May 30, 2022
The 2020 Warrants [Member]
Outstanding Warrants to Purchase Shares (in shares)	10,500,000
Exercise Price (in dollars per share) | $ / shares	$ 1
Expiration date	Jun. 21, 2025

Note 10 - Net Loss Per Share -

Note 10 - Net Loss Per Share - Schedule of Earnings Per Share (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Net loss	$ (17,827,952)	$ (17,239,777)
Deemed dividend attributable to preferred stock	(4,502,799)
Net loss attributable to common shareholders	$ (22,330,751)	$ (17,239,777)
Weighted average common shares outstanding used to compute net loss per share, basic and diluted (in shares)	11,308,532	8,496,964
Net loss per share of common stock, basic and diluted: (in dollars per share)	$ (1.97)	$ (2.03)

Note 10 - Net Loss Per Share _2

Note 10 - Net Loss Per Share - Schedule of Antidilutive Securities (Details) - shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Number of potential common shares excluded (in shares)	8,636,343	4,908,613
Share-based Payment Arrangement, Option [Member]
Number of potential common shares excluded (in shares)	6,138,485	3,013,370
Series B Convertible Preferred Stock [Member]
Number of potential common shares excluded (in shares)	227,010	258,230
Warrant [Member]
Number of potential common shares excluded (in shares)	2,270,848	1,637,013

Note 11 - Income Taxes (Details

Note 11 - Income Taxes (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Income Tax Expense (Benefit), Total	$ 0	$ 0
Deferred Tax Assets, Operating Loss Carryforwards, Subject to Expiration	34,100,000
Deferred Tax Assets, Valuation Allowance, Total	10,034,122	7,048,088
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	3,000,000	$ 1,700,000
Unrecognized Tax Benefits, Ending Balance	0
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued, Total	0
Domestic Tax Authority [Member]
Operating Loss Carryforwards, Total	$ 76,400,000
Open Tax Year	2014 2015 2016 2017 2018 2019 2020
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, 2020	Dec. 31, 2019
Expected federal income tax benefit	$ (3,743,870)	$ (3,620,353)
Stock compensation	26,114	661,887
Other permanent items	1,081,835	154,036
Other deferred items	(350,113)	1,069,111
Effect of change in valuation allowance	2,986,034	1,735,319
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, 2020	Dec. 31, 2019
Obsolete inventory	$ 21,881	$ 21,881
Deferred tax assets, accrued vacation	35,933	35,872
Accrued bonuses		5,593
Stock-based compensation	2,407,591	1,970,789
Lease obligation	3,791	10,601
Intangible assets, net	449,001	508,289
Contribution, carryforward	541	735
Net operating loss carryforwards	7,118,178	4,505,111
Other	997
Valuation allowance	(10,034,122)	(7,048,088)
Deferred tax asset	3,791	10,783
Other		(182)
Right-of-use asset	(3,791)	(10,601)
Net deferred tax asset

Note 12 - Concentration of Cr_2

Note 12 - Concentration of Credit Risk (Details Textual) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Cash, Uninsured Amount	$ 39,345,260	$ 12,316,429

Note 13 - Commitments and Con_2

Note 13 - Commitments and Contingencies (Details Textual) - USD ($)	1 Months Ended	12 Months Ended
	May 31, 2020	Dec. 31, 2020	Dec. 31, 2019
Increase (Decrease) in Operating Lease Right of Use Asset	$ 20,200
Operating Lease, Expense		$ 56,800	$ 56,200
Operating Lease, Weighted Average Remaining Lease Term (Year)		4 years 36 days
Operating Lease, Weighted Average Discount Rate, Percent		11.30%
Lessee, Operating Lease, Liability, to be Paid, Year One		$ 19,400
Lessee, Operating Lease, Liability, Undiscounted Excess Amount		1,400	6,100
Operating Lease, Payments		54,900	58,800
Short-term Lease, Cost		17,739	$ 12,825
Lessee, Operating Lease, Monthly Rent Payments		$ 750
Increase (Decrease) in Operating Lease Liability	$ 20,200

Note 14 - Stock Based Compens_3

Note 14 - Stock Based Compensation (Details Textual) - USD ($)

Apr. 09, 2020

May 16, 2019

Jan. 13, 2019

Jun. 27, 2018

Apr. 12, 2018

May 09, 2017

May 18, 2016

Sep. 28, 2010

Jun. 30, 2019

Mar. 31, 2019

Dec. 31, 2020

Dec. 31, 2019

Mar. 24, 2020

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)

3,140,000

Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period (in shares)

225,000

Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price (in dollars per share)

$ 2.40

Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in shares)

670,000

Share-based Payment Arrangement, Expense

$ 3,019,409

$ 7,102,118

Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in dollars per share)

$ 1.79

Adjustments to Additional Paid in Capital, Transfer of Stock-based Compensation Liability Upon Option Cancellation

$ 3,151,944

$ 3,151,944

Share-based Payment Arrangement, Option [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)

3,140,000

3,565,000

Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period (in shares)

225,000

0

Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price (in dollars per share)

$ 2.40

Common Shares Issued Upon Net Option Exercise (in shares)

75,988

The 2020 Performance Options [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)

$ 1.48

Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)

2 years

Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Unvested Percentage for Vesting to Accelerate Under Certain Approvals

50.00%

The 2020 Performance Options [Member] | Chairman of the Board, President and Chief Executive Officer [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)

1,500,000

The 2020 Performance Options [Member] | Chief Financial Officer, General Counsel and Secretary [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)

590,000

Liability Options [Member]

Share-based Payment Arrangement, Expense

$ 1,741,919

$ 1,741,919

$ 1,741,919

Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in dollars per share)

$ 1

Liability Options [Member] | Chief Executive Officer [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)

2,300,000

Liability Options [Member] | Chief Financial Officer [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)

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 (in dollars per share)

$ 1.36

The 2019 Options [Member[ | Chief Executive Officer [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)

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 (in shares)

800,000

The 2020 Stock Incentive Plan [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)

3,000,000

The 2020 Stock Incentive Plan [Member] | The 2020 Performance Options [Member] | Chairman of the Board, President and Chief Executive Officer [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)

1,305,000

The 2020 Stock Incentive Plan [Member] | The 2020 Performance Options [Member] | Chief Financial Officer, General Counsel and Secretary [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)

395,000

The 2010 Stock Option and Incentive Plan [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Period for Granting Shares (Year)

10 years

Share-based Compensation Arrangement by Share-based Payment Award, Number of Additional Shares Authorized (in shares)

3,600,000

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 (in shares)

5,556

Share-based Compensation Arrangement by Share-based Payment Award, Number of Additional Shares Authorized (in shares)

500,000

125,000

11,111

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)

$ 1.56

$ 2.13

Share-based Payment Arrangement, Expense

$ 3,019,409

$ 7,102,118

Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested, Number of Shares, Ending Balance (in shares)

2,353,007

Share-based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount

$ 3,296,485

Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)

1 year 273 days

The 2010 Stock Option and Incentive Plan [Member] | The 2020 Performance Options [Member] | Chairman of the Board, President and Chief Executive Officer [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)

195,000

The 2010 Stock Option and Incentive Plan [Member] | The 2020 Performance Options [Member] | Chief Financial Officer, General Counsel and Secretary [Member]

Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)

195,000

Note 14 - Stock Based Compens_4

Note 14 - Stock Based Compensation - Additional Shares Authorized (Details) - shares	12 Months Ended									108 Months Ended
	Dec. 31, 2020	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, 2020
The 2010 Stock Option and Incentive Plan [Member]
Total additional shares (in shares)	365,239	233,862	106,076	12,623	7,257	5,463	4,128	2,871	2,502	740,021

Note 14 - Stock Based Compens_5

Note 14 - Stock Based Compensation - Valuation Assumptions (Details) - $ / shares	Jan. 13, 2020	Dec. 31, 2020	Dec. 31, 2019
Dividend yield		0.00%
Share-based Payment Arrangement, Option [Member]
Dividend yield
Share-based Payment Arrangement, Option [Member] | Minimum [Member]
Risk-free interest rate		0.28%	2.16%
Expected term (Year)		4 years 182 days	5 years
Expected volatility		103.00%	107.00%
Share-based Payment Arrangement, Option [Member] | Maximum [Member]
Risk-free interest rate		0.47%	2.20%
Expected term (Year)		6 years 65 days	5 years 343 days
Expected volatility		129.00%	126.00%
Liability Options [Member]
Risk-free interest rate	2.53%
Dividend yield
Common stock price (in dollars per share)	$ 1.36
Liability Options [Member] | Minimum [Member]
Expected term (Year)	4 years 182 days
Expected volatility	121.00%
Liability Options [Member] | Maximum [Member]
Expected term (Year)	5 years
Expected volatility	123.00%

Note 14 - Stock Based Compens_6

Note 14 - Stock Based Compensation - Stock-based Compensation Expense (Details) - USD ($)	Jan. 13, 2019	Mar. 31, 2019	Dec. 31, 2020	Dec. 31, 2019
Stock compensation expense			$ 3,019,409	$ 7,102,118
General and Administrative Expense [Member]
Stock compensation expense			2,120,807	4,656,964
Research and Development Expense [Member]
Stock compensation expense			$ 898,602	2,445,154
Liability Options [Member]
Stock compensation expense	$ 1,741,919	$ 1,741,919		1,741,919
Liability Options [Member] | General and Administrative Expense [Member]
Stock compensation expense				1,074,183
Liability Options [Member] | Research and Development Expense [Member]
Stock compensation expense				$ 667,736

Note 14 - Stock Based Compens_7

Note 14 - Stock Based Compensation - Stock Option Activity (Details)	12 Months Ended
	Dec. 31, 2020USD ($)$ / sharesshares
Outstanding, shares (in shares) | shares	4,308,383
Outstanding, weighted average exercise price per share (in dollars per share) | $ / shares	$ 3.44
Granted, shares (in shares) | shares	3,140,000
Granted, weighted average exercise price per share (in dollars per share) | $ / shares	$ 1.79
Exercised, shares (in shares) | shares	(225,000)
Exercised, weighted average exercise price per share (in dollars per share) | $ / shares	$ 2.40
Exercised, aggregate intrinsic value | $	$ 297,250
Forfeited, shares (in shares) | shares	(155,947)
Forfeited, weighted average exercise price per share (in dollars per share) | $ / shares	$ 3.31
Outstanding, shares (in shares) | shares	7,067,436
Outstanding, weighted average exercise price per share (in dollars per share) | $ / shares	$ 2.74
Outstanding, weighted average contractual life remaining in years (Year)	8 years 219 days
Outstanding, aggregate intrinsic value | $	$ 0
Exercisable, shares (in shares) | shares	4,714,429
Exercisable, Weighted average exercise price per share (in dollars per share) | $ / shares	$ 3.16
Exercisable, weighted average contractual life remaining in years (Year)	8 years 94 days
Exercisable, aggregate intrinsic value | $	$ 0
Vested and expected to vest, shares (in shares) | shares	7,067,436
Vested and expected to vest, Weighted average exercise price per share (in dollars per share) | $ / shares	$ 2.74
Vested and expected to vest, weighted average contractual life remaining in years (Year)	8 years 219 days
Vested and expected to vest, aggregate intrinsic value | $	$ 0

Note 15 - Subsequent Events (De

Note 15 - Subsequent Events (Details Textual) - USD ($)	Mar. 22, 2021	Jan. 08, 2021	Jan. 06, 2021	Mar. 31, 2019	Mar. 24, 2021	Mar. 31, 2019	Dec. 31, 2020	Dec. 31, 2019
Common Stock, Par or Stated Value Per Share (in dollars per share)							$ 0.18	$ 0.18
Proceeds From Issuance of Common Stock and Warrants, Net of Issuance Costs							$ 28,954,440
Issuance of Common Stock and Warrants, Issuance Costs							1,889,658
Proceeds from Warrant Exercises				$ 11,300,000			$ 0	$ 11,336,710
Class of Warrant or Right, Exercised During Period (in shares)						2,800,000
Stock Issued During Period, Shares, Warrant Exercised (in shares)						2,800,000
The 2020 Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right (in shares)							1
Warrants and Rights Outstanding, Term (Year)							4 years 182 days
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)							$ 1
Subsequent Event [Member] | The 2021 Financing Transaction Warrants [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)					$ 1.055
Proceeds from Warrant Exercises					$ 13,300,000
Class of Warrant or Right, Exercised During Period (in shares)					12,600,000
Stock Issued During Period, Shares, Warrant Exercised (in shares)					12,600,000
Subsequent Event [Member] | The 2021 Financing Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)	13,020,825
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right (in shares)	750,000
Warrants and Rights Outstanding, Term (Year)	4 years 182 days
Warrants and Rights Outstanding, Percent of Shares Sold Warrants May Call	75.00%
Shares Issued, Price Per Share (in dollars per share)	$ 2.88
Subsequent Event [Member] | The 2020 Warrants [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)					$ 1
Proceeds from Warrant Exercises					$ 19,500,000
Class of Warrant or Right, Exercised During Period (in shares)					19,500,000
Stock Issued During Period, Shares, Warrant Exercised (in shares)					19,500,000
Subsequent Event [Member] | The 2021 Financing Transaction [Member]
Stock Issued During Period, Shares, New Issues (in shares)	17,361,100,000,000		23,850,000
Common Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.18		$ 0.18
Issuance of Common Stock and Warrants, Combined Purchase Price Per Share (in dollars per share)			$ 1.055
Stock Issuance Costs, Commission Fee Percent	7.00%		7.00%
Maximum Stock Issuance Expenses to Reimburse Placement Agent	$ 45,000		$ 45,000
Proceeds From Issuance of Common Stock and Warrants, Net of Issuance Costs	46,400,000	$ 23,300,000
Issuance of Common Stock and Warrants, Issuance Costs	$ 70,000
Subsequent Event [Member] | The 2021 Financing Transaction [Member] | The 2021 Financing Transaction Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)			17,887,500
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right (in shares)			0.75
Warrants and Rights Outstanding, Term (Year)			4 years 182 days
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)			$ 1.055