Professional Diversity Network (IPDN) 10-Q 15 May 24 2024 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Mar. 31, 2024	May 15, 2024
Document Information [Line Items]
Entity Central Index Key	0001546296
Entity Registrant Name	Professional Diversity Network, Inc.
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2024
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2024
Document Transition Report	false
Entity File Number	001-35824
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	80-0900177
Entity Address, Address Line One	55 E. Monroe Street, Suite 2120
Entity Address, City or Town	Chicago
Entity Address, State or Province	IL
Entity Address, Postal Zip Code	60603
City Area Code	312
Local Phone Number	614-0950
Title of 12(b) Security	Common Stock, $0.01 par value per share
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		11,676,893
No Trading Symbol Flag	true

Consolidated Balance Sheets (Cu

Consolidated Balance Sheets (Current Period Unaudited) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Current Assets:
Cash and cash equivalents	$ 97,108	$ 627,641
Accounts receivable, net	1,120,006	1,134,067
Other receivables	50,977	50,000
Prepaid expense and other current assets	548,437	556,698
Total current assets	1,816,528	2,368,406
Property and equipment, net	40,779	42,043
Capitalized technology, net	245,099	186,103
Goodwill	1,417,753	1,417,753
Intangible assets, net	198,254	225,848
Right-of-use assets	281,019	298,485
Security deposits	49,755	66,340
Long-term restricted cash	184,055	184,055
Other assets	1,443,749	1,537,499
Total assets	5,676,991	6,326,532
Current Liabilities:
Accounts payable	476,635	524,854
Accrued expenses	834,771	867,884
Deferred revenue	2,175,064	1,999,841
Lease liability, current portion	83,265	82,652
Total current liabilities	3,569,735	3,475,231
Lease liability, non-current portion	261,481	283,060
Total liabilities	3,831,216	3,758,291
Commitments and contingencies
Stockholders’ Equity
Common stock, $0.01 par value; 45,000,000 shares authorized, 11,492,749 and 11,452,532 shares issued as of March 31, 2024 and December 31, 2023, and 11,492,225 and 11,452,008 shares outstanding as of March 31, 2024 and December 31, 2023.	114,922	114,520
Additional paid in capital	102,957,758	102,873,474
Accumulated deficit	(100,694,550)	(99,902,718)
Treasury stock, at cost; 524 and 524 shares at March 31, 2024 and December 31, 2023	(37,117)	(37,117)
Total Professional Diversity Network, Inc. stockholders’ equity	2,341,013	3,048,159
Noncontrolling interest	(495,238)	(479,918)
Total stockholders’ equity	1,845,775	2,568,241
Total liabilities and stockholders’ equity	$ 5,676,991	$ 6,326,532

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Mar. 31, 2024	Dec. 31, 2023
Common Stock, Par Value (in dollars per share)	$ 0.01	$ 0.01
Common Stock, Shares Authorized (in shares)	45,000,000	45,000,000
Common Stock, Shares, Issued (in shares)	11,492,749	11,452,532
Common Stock, Shares, Outstanding (in shares)	11,492,225	11,452,008
Treasury Stock, Common, Shares (in shares)	524	524

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Revenues:
Revenue	$ 1,726,842	$ 1,955,209
Costs and expenses:
Cost of revenues	652,891	1,074,481
Sales and marketing	829,958	821,503
General and administrative	994,518	1,053,231
Depreciation and amortization	52,401	132,774
Total costs and expenses	2,529,768	3,081,989
Loss from continuing operations	(802,926)	(1,126,780)
Other income (expense)
Interest and other income	(1,736)	6,584
Other income (expense), net	(1,736)	6,584
Loss before income tax expense (benefit)	(804,662)	(1,120,196)
Income tax expense (benefit)	2,490	(10,873)
Loss from continuing operations, net of tax	(807,152)	(1,109,323)
Loss from discontinued operations	0	(11,730)
Net loss including non-controlling interests	(807,152)	(1,121,053)
Net loss attributable to non-controlling interests	15,320	52,126
Net loss attributable to Professional Diversity Network, Inc.	(791,832)	(1,068,927)
Other comprehensive loss, net of tax:
Net loss attributable to Professional Diversity Network, Inc.	(791,832)	(1,068,927)
Foreign currency translation adjustments	0	2,569
Comprehensive loss, net of tax	$ (791,832)	$ (1,066,358)
Basic and diluted loss per share:
Continuing operations (in dollars per share)	$ (0.07)	$ (0.11)
Discontinued operations (in dollars per share)	0	0
Net loss per share (in dollars per share)	$ (0.07)	$ (0.11)
Weighted-average outstanding shares used in computing net loss per common share:
Basic and diluted (in shares)	11,481,178	10,016,603
Membership Fees and Related Services [Member]
Revenues:
Revenue	$ 127,346	$ 128,923
Recruitment Services [Member]
Revenues:
Revenue	1,103,771	1,103,395
Contracted Software Development [Member]
Revenues:
Revenue	484,961	698,266
Consumer Advertising and Marketing Solutions [Member]
Revenues:
Revenue	$ 10,764	$ 24,625

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($)	Common Stock Outstanding [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Treasury Stock, Common [Member]	AOCI Attributable to Parent [Member]	Noncontrolling Interest [Member]	Total
Balance (in shares) at Dec. 31, 2022	10,367,431			530,945
Balance at Dec. 31, 2022	$ 103,675	$ 101,728,600	$ (98,382,540)	$ (892,482)	$ (10,986)	$ (237,243)	$ 2,309,024
Sale of common stock (in shares)	333,181			0
Sale of common stock	$ 3,332	696,668	0	$ 0	0	0	700,000
Share-based compensation (in shares)	0			0
Share-based compensation	$ 0	33,496	0	$ 0	0	0	33,496
Net loss	$ 0	0	(1,068,927)	$ 0	0	(52,126)	(1,121,053)
Balance (in shares) at Mar. 31, 2023	10,269,530			524
Balance at Mar. 31, 2023	$ 102,696	101,807,710	(99,451,467)	$ (37,117)	(8,417)	(289,369)	2,124,036
Issuance of common stock (in shares)	99,339			0
Issuance of common stock	$ 993	199,007	0	$ 0	0	0	200,000
Stock Buyback Plan (in shares)	(530,421)			(530,421)
Stock Buyback Plan	$ (5,304)	(850,061)	0		0	0	0
Stock Buyback Plan				$ 855,365
Translation adjustments	$ 0	0	0	$ 0	2,569		2,569
Balance (in shares) at Dec. 31, 2023	11,452,008			524
Balance at Dec. 31, 2023	$ 114,520	102,873,474	(99,902,718)	$ (37,117)	0	(479,918)	2,568,241
Sale of common stock (in shares)	40,217			0
Sale of common stock	$ 402	94,702	0	$ 0	0	0	95,104
Share-based compensation (in shares)	0			0
Share-based compensation	$ 0	83,332	0	$ 0	0	0	83,332
Amortization of Funding Committment	0	(93,750)	0	0	0	0	(93,750)
Net loss	$ 0	0	(791,832)	$ 0	0	(15,320)	(807,152)
Balance (in shares) at Mar. 31, 2024	11,492,225			524
Balance at Mar. 31, 2024	$ 114,922	$ 102,957,758	$ (100,694,550)	$ (37,117)	$ 0	$ (495,238)	$ 1,845,775

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Cash flows from operating activities:
Loss from continuing operations	$ (807,152)	$ (1,109,323)
Adjustments to reconcile net loss from continuing operations to net cash used in operating activities - continuing operations:
Depreciation and amortization	52,401	132,774
Deferred income taxes	0	(11,472)
Noncash lease expense	22,848	22,847
Stock-based compensation expense	83,332	33,496
Allowance for credit losses	31,662	8,816	$ (15,761)
Amortization of commitment funding	(93,750)	0
Changes in operating assets and liabilities, net of effects of discontinued operations:
Accounts receivable	(17,601)	176,276
Prepaid expenses and other current assets	117,619	119,604
Accounts payable	(48,219)	113,179
Accrued expenses	(33,113)	(52,374)
Lease liability	(26,348)	(25,736)
Deferred revenue	175,223	197,755
Net cash used in operating activities - continuing operations	(543,098)	(394,158)
Net cash used in operating activities - discontinued operations	0	(29,607)
Net cash used in operating activities	(543,098)	(423,765)
Cash flows from investing activities:
Payments for technology developed	(82,060)	(29,801)
Purchases of property and equipment	(479)	(1,920)
Acquisition of assets of Expo Experts	0	(400,000)
Additional acquisition of equity interest in RemoteMore USA, Inc.	0	(116,667)
Net cash used in investing activities	(82,539)	(548,388)
Cash flows from financing activities:
Proceeds from the sale of common stock	95,104	700,000
Net cash provided by (used in) financing activities	95,104	700,000
Effect of exchange rate fluctuations on cash and cash equivalents	0	(312)
Net decrease in cash and cash equivalents	(530,533)	(272,465)
Cash, cash equivalents, beginning of period	627,641	1,236,771	1,236,771
Cash and cash equivalents, end of period	97,108	964,306	$ 627,641
Supplemental disclosures of other cash flow information:
Non-cash stock issuance	0	200,000
Cash paid for income taxes	$ 2,490	$ 0

Note 1 - Basis of Presentation

Note 1 - Basis of Presentation and Description of Business	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Business Description and Basis of Presentation [Text Block]	1. Basis of Presentation and Description of Business The accompanying consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”) pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim financial information. Accordingly, they do not not may 2023 10 Professional Diversity Network, Inc. (“the Company”, “PDN, Inc.”, “we,” “our,” or “us,”) is both the operator of the Professional Diversity Network (the “PDN Network,” or the “Professional Diversity Network”) and a holding company for NAPW, Inc., a wholly-owned subsidiary of the Company and the operator of the National Association of Professional Women (the “NAPW Network” or “NAPW”). The PDN Network operates online professional networking communities with career resources specifically tailored to the needs of different diverse cultural groups including: Women, Hispanic-Americans, African-Americans, Asian-Americans, persons with disabilities, Military Professionals, Lesbians, Gay, Bisexual, Transgender and Queer (LGBTQ+), as well as face-to-face and virtual recruiting events for Engineering, Technology and Security Clearance positions, designed to attract diverse candidates who may The NAPW Network is a networking organization for professional women, whereby its members can develop their professional networks, further their education and skills, and promote their business and career accomplishments. NAPW provides its members with opportunities to network and develop valuable business relationships with other professionals through its website, as well as at virtual and in-person events hosted at its local chapters across the country. RemoteMore USA is an innovative, global entity that provides remote-hiring marketplace services for developers and companies. RemoteMore connects companies with reliable, cost-efficient, vetted developers, and empowers software developers to find meaningful jobs regardless of their location. As of March 31, 2024

Note 2 - Going Concern and Mana

Note 2 - Going Concern and Management's Plans	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Substantial Doubt about Going Concern [Text Block]	2. Going Concern and Management s Plans At March 31, 2024 The Company had an accumulated deficit of $100,694,550 at March 31, 2024 three March 31, 2024 three March 31, 2024 March 31, 2024 three March 31, 2024 2023 March 31, 2024 December 31, 2023 not Cash on hand and cash flow from operations may not December 31, 2024 no not may not may not

Note 3 - Summary of Significant

Note 3 - Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Significant Accounting Policies [Text Block]	3. Summary of Significant Accounting Policies Use of Estimates one Significant estimates underlying the financial statements include: the fair value of acquired assets and liabilities associated with acquisitions, the assessment of goodwill for impairment, intangible assets and long-lived assets for impairment, allowances for doubtful accounts and assumptions related to the valuation allowances on deferred taxes, impact of applying the revised federal tax rates on deferred taxes, the valuation of stock-based compensation and the valuation of stock warrants. Principles of Consolidation - 50% Cash Equivalents - three Accounts Receivable and Allowance for Credit Losses - 30 90 not The Company adopted ASU 2016 13, first 2023. The Company considers both current conditions and reasonable and supportable forecasts of future conditions when evaluating expected credit losses for uncollectible receivable balances. In our determination of the allowance for credit losses, we pool receivables by days outstanding and apply an expected credit loss percentage to each pool. The expected credit loss percentage is determined using historical loss data adjusted for current conditions and forecasts of future economic conditions. Current conditions considered include predefined aging criteria, as well as specified events that indicate the balance due is not The Company is not Allowance for Credit Losses The following table summarizes the activity related to the Company’s allowance for credit losses: March 31, 2024 December 31, 2023 Balance, beginning of period $ 66,526 $ 102,515 Provision for credit losses 31,662 (15,761) Write-offs - (20,228) Balance, end of period $ 98,188 $ 66,526 The numbers presented above relate solely to our portfolio of trade accounts receivable as no Other Receivables not may may March 31, 2024 December 31, 2023 Property and Equipment - three five three March 31, 2024 2023 Lease Obligations - September 2027. The Company recognizes operating lease expense on a straight-line basis over the lease term and variable lease payments are expensed as incurred. Lease costs are primarily recorded within SG&A expenses in the Company's consolidated statements of loss and comprehensive loss. The Company determines if a contract contains a lease at lease inception. If the borrowing rate implicit in the lease is not Operating lease assets and lease liabilities are recognized at the lease commencement date. Operating lease liabilities represent the present value of lease payments not not 12 not not Capitalized Technology Costs - 350 40, not three Business Combinations - 805, 805” 805 may one may Goodwill and Intangible Assets - 350, 350” 350 Goodwill is tested for impairment at the reporting unit level on an annual basis ( December 31 not When conducting its annual goodwill impairment assessment, the Company initially performs a qualitative evaluation of whether it is more likely than not not not not not Long-Term Restricted Cash Contingent Liabilities not not Treasury Stock Revenue Recognition 1 2 3 4 5 Deferred revenue includes customer payments which are received prior to performing services and revenues are recognized upon the completion of these services. Annual membership fees collected at the time of enrollment are recognized as revenue ratably over the membership period, which are typically for a 12 Discontinued Operations China Operations In March 2020, 10 December 31, 2019 ( “2019 10 November 2019 not In December 2023, no December 31, 2023. no no 2020 not no 2024, All historical operating results for the Company’s China operations are included in a loss from discontinued operations, net of tax, in the accompanying consolidated statements of operations. For the three March 31, 2023 no three March 31, 2024 Advertising and Marketing Expenses first first three March 31, 2024 March 31, 2024 December 31, 2023 no Concentrations of Credit Risk - may not not Income Taxes - 740, 740” not not not ASC 740 740 20 not March 31, 2024 not The Company may may not twelve December 31, 2020 2023. The Company’s policy for recording interest and penalties associated with audits is to record such expense as a component of income tax expense. There were no amounts accrued for penalties or interest as of March 31, 2024 Fair Value of Financial Assets and Liabilities - Net Loss per Share - three March 31, 2024 2023 As of March 31, 2024 2023 Stock options 30,000 33,063 Unvested restricted stock 70,488 34,557 Total dilutive securities 100,488 67,620 Reclassifications - Recent Accounting Pronouncements In November 2023, 2023 07, December 15, 2023, December 15, 2024, December 2023, 2023 09, 2023 09 December 15, 2024 may

Note 4 - Business Combinations

Note 4 - Business Combinations	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Business Combination Disclosure [Text Block]	4. RemoteMore The Company acquired an initial 45.62% interest in RemoteMore, a software developer recruiting company in 2021 2022 2023, March 31, 2024. Expo Experts In January 2023, twenty 20 may Expo Experts’ accounts and operations have been reflected in the PDN Network for segment reporting purposes (see Note 14 ).

Note 5 - Revenue Recognition

Note 5 - Revenue Recognition	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Revenue from Contract with Customer [Text Block]	5. Revenue Recognition The Company recognizes revenue under the core principle of ASC 606 606” five 1 2 3 4 5 The Company’s contracts with customers may not Many of the Company’s contracts have one Payment is typically due in full, at net 30, may Nature of Goods and Services The following is a description of principal activities from which the Company generates its revenue: Recruitment Services The Company’s recruitment services revenue is derived from the Company’s agreements through single and multiple job postings, recruitment media, talent recruitment communities, basic and premier corporate memberships, hiring campaign marketing and advertising, e-newsletter marketing and research and outreach services. Recruitment revenue includes revenue recognized from direct sales to customers for recruitment services and events, as well as revenue from the Company’s direct e-commerce sales. Direct sales to customers are most typically a twelve twelve sixty ninety ● On-line job postings to our diversity sites and to our broader network of websites including the NAACP, National Urban League, Kappa Alpha Psi, Phi Beta Sigma and many other partner organizations; ● OFCCP job promotion and recordation services; ● Diversity job fairs, both in person and virtual fairs; ● Diversity recruitment job advertising services; and ● Diversity executive staffing services. Membership Fees and Related Services Membership fees are typically month to month; however, members may 12 12 may Monthly membership revenues are recognized in the same month fees are collected. Revenue from related membership services are derived from fees for development and set-up of a member’s personal on-line profile and/or press release announcements. Fees related to these services are recognized as revenue at the time the on-line profile is complete and press release is distributed. Products offered to members relate to custom made plaques. Product sales are recognized as deferred revenue at the time the initial order is placed. Revenue is then recognized at the time these products are shipped. The Company’s shipping and handling costs are included in cost of sales in the accompanying consolidated statements of operations. Contracted Software Development Revenues for RemoteMore are generated from providing customized software solutions to customers and are recognized in the period work is performed. Consumer Advertising and Marketing Solutions The Company provides career opportunity services to its various partner organizations through advertising and job postings on their websites. The Company works with its partners to develop customized websites and job boards where the partners can generate advertising, job postings and career services to their members, students and alumni. Consumer advertising and marketing solutions revenue is recognized as jobs are posted to their hosted sites. Revenue Concentration The Company is in an alliance with another company to build, host, and manage the Company’s job boards and website. This alliance member also sells two three March 31, 2024 2023 Disaggregation of Revenue Revenue is disaggregated by product line and timing of transfer of products and services and is in line with our reportable segments as described in Note 14 Contract Balances The Company’s rights to consideration for work completed, but not March 31, 2024 December 31, 2023 Consideration received in advance from customers is recorded as a contract liability, if a contract exists under ASC 606, twelve March 31, 2024 December 31, 2023 For the three March 31, 2024 2023 March 31, March 31, 2024 2023 Balance, beginning of period $ 1,867,195 $ 1,925,788 Recognized revenue associated with contract liabilities (1,211,349 ) (1,153,103 ) Amounts collected or invoiced 1,519,218 1,418,559 Balance, end of period $ 2,175,064 $ 2,191,244 Deferred revenue includes customer payments which are received prior to performing services and revenues are recognized upon the completion of these services. Annual membership fees collected at the time of enrollment are recognized as revenue ratably over the membership period, which are typically for a 12 Transaction Price Allocated to the Remaining Performance Obligations The Company applies the optional exemptions and does not one The typical duration of all event related and other contracts is one not one

Note 6 - Capitalized Technology

Note 6 - Capitalized Technology	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Research, Development, and Computer Software Disclosure [Text Block]	6. Capitalized Technology Capitalized Technology, net is as follows: March 31, 2024 December 31, 2023 Capitalized cost: Balance, beginning of period $ 186,103 $ 64,499 Additional capitalized cost 81,963 181,111 Provision for amortization (22,967 ) (59,507 ) Balance, end of period $ 245,099 $ 186,103 For the three March 31, 2024 2023

Note 7 - Intangible Assets

Note 7 - Intangible Assets	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Intangible Assets Disclosure [Text Block]	7. Intangible Assets Intangible assets, net was as follows: Gross Net Useful Lives Carrying Accumulated Carrying March 31, 2024 (Years) Amount Amortization Amount Long-lived intangible assets: Sales Process 10 $ 2,130,956 $ (2,092,852 ) $ 38,104 Paid Member Relationships 5 803,472 (803,472 ) - Member Lists 5 8,186,181 (8,127,848 ) 58,333 Developed Technology 3 648,000 (648,000 ) - Trade Name/Trademarks 4 442,500 (442,083 ) 417 Contracts and events acquired in acquisitions 3 - 12 (months) 1,377,083 (1,377,083 ) - 13,588,192 (13,491,338 ) 96,854 Indefinite-lived intangible assets: Trade name 101,400 Intangible assets, net $ 198,254 Gross Net Useful Lives Carrying Accumulated Carrying December 31, 2023 (Years) Amount Amortization Amount Long-lived intangible assets: Sales Process 10 $ 2,130,956 $ (2,073,800 ) $ 57,156 Paid Member Relationships 5 803,472 (803,472 ) - Member Lists 5 8,186,181 (8,119,514 ) 66,667 Developed Technology 3 648,000 (648,000 ) - Trade Name/Trademarks 4 442,500 (441,875 ) 625 Contracts acquired in RemoteMore acquisition 3 - 12 (months) 1,377,083 (1,377,083 ) - 13,588,192 (13,463,744 ) 124,448 Indefinite-lived intangible assets: Trade name 101,400 Intangible assets, net $ 225,848 As of March 31, 2024 Year ended December 31, Remaining of 2024 $ 63,521 2025 33,333 2026 - Net Carrying Amount $ 96,854 For the three March 31, 2024 2023

Note 8 - Long-term Investments

Note 8 - Long-term Investments	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Investment [Text Block]	8. Long-term Investments On September 27, 2022, Upon the execution of the SPA, the Company purchased 65,700 issued ordinary shares of Koala Crypto Limited (“KCL”) from Seller, representing 9 percent of the total issued share capital of KCL, and in exchange, the Company issued 863,392 shares of its common stock to Seller in a private placement (the “Consideration Shares”). The Consideration Shares were valued at $1,350,000 in the aggregate based on the volume weighted average price of the common stock of the Company for the 20 Upon execution of the SPA, the Company, the Seller and KCL also entered into a Shareholders’ Agreement. The Shareholders’ Agreement imposes certain transfer restrictions on the Seller and the Company as shareholders of KCL, provides for certain governance and approval rights among the parties, and gives the Company a put option with respect to its investment in KCL in the event of a change of control of the Seller. At the same time, Alan Tak Wai Yau, an individual and the majority shareholder of Koala Capital Limited, which is the parent company of the Seller (“Koala Capital”), provided the Company with a share charge over 15

Note 9 - Commitments and Contin

Note 9 - Commitments and Contingencies	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	9. Commitments and Contingencies Lease Obligations - October 1, 2020. three March 31, 2024 2023 three March 31, 2024 2023 three March 31, 2024 2023 6 The present value of the remaining lease liabilities as of March 31, 2024 Operating 2024 $ 79,658 2025 108,457 2026 110,908 2027 84,560 Total lease payments 383,583 Less: present value discount 38,837 Present value of lease liabilities $ 344,746 As of March 31, 2024 December 31, 2023 Other PDN China’s bank account with a balance of approximately $184,000, at December 31, 2023, Legal Proceedings The Company and its wholly owned subsidiary, NAPW, Inc., are parties to a proceeding captioned Deborah Bayne, et al. vs. NAPW, Inc. and Professional Diversity Network, Inc., No. 18 3591 June 20, 2018, June 20, 2012 October 15, 2021 164 60 The complaint alleges that NAPW (and PDN in its capacity as an alleged joint employer) violated similar provisions of the FLSA and the NYLL by (i) failing to pay overtime wages as required by both the FLSA and the NYLL, (ii) failing to provide accurate wage statements under the NYLL, and (iii) willfully violating both of those statutes. The Court, in an order issued on March 25, 2024, first 2020, General Legal Matters From time to time, the Company is involved in legal matters arising in the ordinary course of business. While the Company believes that such matters are currently not no not

Note 10 - CFL Transaction

Note 10 - CFL Transaction	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Equity [Text Block]	11. Stockholders Equity Preferred Stock Common Stock one March 31, 2024 In June 2023, not five In January 2024,
CFL Transactions [Member]
Notes to Financial Statements
Equity [Text Block]	10. CFL Transaction On August 12, 2016, At the closing of the CFL transaction, the Company entered into a Stockholders’ Agreement, dated November 7, 2016 ( As of March 31, 2024

Note 11 - Stockholders' Equity

Note 11 - Stockholders' Equity	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Equity [Text Block]	11. Stockholders Equity Preferred Stock Common Stock one March 31, 2024 In June 2023, not five In January 2024,

Note 12 - Stock-based Compensat

Note 12 - Stock-based Compensation	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Share-Based Payment Arrangement [Text Block]	12. Stock-Based Compensation Equity Incentive Plans 2013 “2013 2013 On April 11, 2023, 2023 “2023 2023 June 15, 2023. 2023 2013 no 2013 2013 2013 2023 Stock Options The fair value of options is estimated on the date of grant using the Black-Scholes option pricing model. The valuation determined by the Black-Scholes pricing model is affected by the Company’s stock price as well as assumptions regarding a number of highly complex and subjective variables. These variables include, but are not Forfeitures are required to be estimated at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. The following table summarizes the Company’s stock option activity for the nine March 31, 2024 2023 Weighted Average Weighted Remaining Average Contractual Aggregate Number of Exercise Life Intrinsic Options Price (in Years) Value Outstanding - January 1, 2024 33,063 $ 9.04 5.7 $ - Granted - - - Exercised - - - Forfeited (3,063 ) - - Outstanding - March 31, 2024 30,000 $ 4.33 6.1 $ - Exercisable at March 31, 2024 25,000 $ 4.36 5.8 $ - Weighted Average Weighted Remaining Average Contractual Aggregate Number of Exercise Life Intrinsic Options Price (in Years) Value Outstanding - January 1, 2023 33,063 $ 9.04 6.8 $ - Granted - - - - Exercised - - - - Forfeited - - - - Outstanding - March 31, 2023 33,063 $ 9.04 6.5 $ - Exercisable at March 31, 2023 23,063 $ 11.14 5.7 $ - The Company recorded non-cash stock-based compensation expense of approximately $2,705 and $2,675 as a component of general and administrative expenses in the accompanying consolidated statements of operations for the three March 31, 2024 2023 Total unrecognized stock-based compensation expense related to unvested stock options at March 31, 2024 second 2024. Restricted Stock For the three March 31, 2024 2023 Number of Shares Outstanding - January 1, 2024 117,334 Granted - Forfeited - Vested - Outstanding - March 31, 2024 117,334 Number of Shares Outstanding - January 1, 2023 69,114 Granted - Forfeited - Vested - Outstanding - March 31, 2023 69,114 The Company recorded non-cash stock-based compensation expense of $80,627 and $30,822 as a component of general and administrative expenses in the accompanying consolidated statements of operations for the three March 31, 2024 2023 Total unrecognized stock-based compensation expense related to 110,488 unvested restricted stock units at March 31, 2024 third 2025.

Note 13 - Income Taxes

Note 13 - Income Taxes	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Income Tax Disclosure [Text Block]	13. Income Taxes The Company’s quarterly income tax provision is based upon an estimated annual income tax rate. The Company’s quarterly provision for income taxes also includes the tax impact of discrete items, if any, including changes in judgment about valuation allowances and effects of changes in tax laws or rates, in the interim period in which they occur. During the three March 31, 2024 2023 In assessing the realizability of deferred tax assets, management considers whether it is more likely than not not March 31, 2024 March 31, 2024 three March 31, 2024

Note 14 - Segment Information

Note 14 - Segment Information	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	14. Segment Information The Company operates in the following segments: (i) PDN Network, (ii) NAPW Network, and (iii) RemoteMore. The financial results of China Operations have been reclassified from the Company’s reportable segments to discontinued operations for three March 31, 2023 no 2024. The following tables present key financial information related of the Company’s reportable segments related to financial position as of March 31, 2024 December 31, 2023 three March 31, 2024 2023 Three Months Ended March 31, 2024 PDN NAPW Corporate Network Network RemoteMore Overhead Consolidated Membership fees and related services $ - $ 127,346 $ - $ - $ 127,346 Recruitment services 1,103,771 - - - 1,103,771 Contracted software development - - 484,961 - 484,961 Consumer advertising and marketing solutions 10,764 - - - 10,764 Total revenues 1,114,535 127,346 484,961 - 1,726,842 Income (loss) from continuing operations (197,454 ) (51,008 ) (53,527 ) (500,937 ) (802,926 ) Depreciation and amortization 33,813 18,241 347 - 52,401 Income tax expense 1,640 - 850 - 2,490 Net loss from continuing operations (198,202 ) (52,058 ) (55,955 ) (500,937 ) (807,152 ) As of March 31, 2024 Goodwill $ 465,752 $ - $ 952,001 $ - $ 1,417,753 Intangibles assets, net 159,733 38,104 417 - 198,254 Assets from continuing operations, net of intercompany eliminations 6,318,886 76,409 (718,304 ) - 5,676,991 Three Months Ended March 31, 2023 PDN NAPW Corporate Network Network RemoteMore Overhead Consolidated Membership fees and related services $ - $ 128,923 $ - $ - $ 128,923 Recruitment services 1,103,395 - - - 1,103,395 Contracted software development - - 698,266 - 698,266 Consumer advertising and marketing solutions 24,625 - - - 24,625 Total revenues 1,128,020 128,923 698,266 - 1,955,209 Income (loss) from continuing operations (354,632 ) (247,066 ) (104,884 ) (420,198 ) (1,126,780 ) Depreciation and amortization 112,760 19,667 347 - 132,774 Income tax expense (benefit) (3,080 ) (3,571 ) 850 (5,072 ) (10,873 ) Net income (loss) from continuing operations (348,726 ) (243,442 ) (102,029 ) (415,126 ) (1,109,323 ) As of December 31, 2023 Goodwill $ 465,752 $ - $ 952,001 $ - $ 1,417,753 Intangibles assets, net 168,067 57,156 625 - 225,848 Assets from continuing operations, net of intercompany eliminations 6,915,583 87,231 (676,282 ) - 6,326,532

Note 15 - Subsequent Events

Note 15 - Subsequent Events	3 Months Ended
	Mar. 31, 2024
Notes to Financial Statements
Subsequent Events [Text Block]	15. Subsequent Events The Company has evaluated subsequent events through the filing of this Quarterly Report on Form 10 no In April 2024, In May 2024,

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Mar. 31, 2024
Insider Trading Arr Line Items
Rule 10b5-1 Arrangement Adopted [Flag]	false
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false
Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false

Significant Accounting Policies

Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2024
Accounting Policies [Abstract]
Use of Estimates, Policy [Policy Text Block]	Use of Estimates one Significant estimates underlying the financial statements include: the fair value of acquired assets and liabilities associated with acquisitions, the assessment of goodwill for impairment, intangible assets and long-lived assets for impairment, allowances for doubtful accounts and assumptions related to the valuation allowances on deferred taxes, impact of applying the revised federal tax rates on deferred taxes, the valuation of stock-based compensation and the valuation of stock warrants.
Consolidation, Policy [Policy Text Block]	Principles of Consolidation - 50%
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash Equivalents - three
Accounts Receivable [Policy Text Block]	Accounts Receivable and Allowance for Credit Losses - 30 90 not The Company adopted ASU 2016 13, first 2023. The Company considers both current conditions and reasonable and supportable forecasts of future conditions when evaluating expected credit losses for uncollectible receivable balances. In our determination of the allowance for credit losses, we pool receivables by days outstanding and apply an expected credit loss percentage to each pool. The expected credit loss percentage is determined using historical loss data adjusted for current conditions and forecasts of future economic conditions. Current conditions considered include predefined aging criteria, as well as specified events that indicate the balance due is not The Company is not Allowance for Credit Losses The following table summarizes the activity related to the Company’s allowance for credit losses: March 31, 2024 December 31, 2023 Balance, beginning of period $ 66,526 $ 102,515 Provision for credit losses 31,662 (15,761) Write-offs - (20,228) Balance, end of period $ 98,188 $ 66,526 The numbers presented above relate solely to our portfolio of trade accounts receivable as no
Other Receivable [Policy Text Block]	Other Receivables not may may March 31, 2024 December 31, 2023
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment - three five three March 31, 2024 2023
Lessee, Leases [Policy Text Block]	Lease Obligations - September 2027. The Company recognizes operating lease expense on a straight-line basis over the lease term and variable lease payments are expensed as incurred. Lease costs are primarily recorded within SG&A expenses in the Company's consolidated statements of loss and comprehensive loss. The Company determines if a contract contains a lease at lease inception. If the borrowing rate implicit in the lease is not Operating lease assets and lease liabilities are recognized at the lease commencement date. Operating lease liabilities represent the present value of lease payments not not 12 not not
Internal Use Software, Policy [Policy Text Block]	Capitalized Technology Costs - 350 40, not three
Business Combinations Policy [Policy Text Block]	Business Combinations - 805, 805” 805 may one may
Goodwill and Intangible Assets, Policy [Policy Text Block]	Goodwill and Intangible Assets - 350, 350” 350 Goodwill is tested for impairment at the reporting unit level on an annual basis ( December 31 not When conducting its annual goodwill impairment assessment, the Company initially performs a qualitative evaluation of whether it is more likely than not not not not not
Cash and Cash Equivalents, Restricted Cash and Cash Equivalents, Policy [Policy Text Block]	Long-Term Restricted Cash
Contingent Liability [Policy Text Block]	Contingent Liabilities not not
Stockholders' Equity, Policy [Policy Text Block]	Treasury Stock
Revenue from Contract with Customer [Policy Text Block]	Revenue Recognition 1 2 3 4 5 Deferred revenue includes customer payments which are received prior to performing services and revenues are recognized upon the completion of these services. Annual membership fees collected at the time of enrollment are recognized as revenue ratably over the membership period, which are typically for a 12
Discontinued Operations, Policy [Policy Text Block]	Discontinued Operations China Operations In March 2020, 10 December 31, 2019 ( “2019 10 November 2019 not In December 2023, no December 31, 2023. no no 2020 not no 2024, All historical operating results for the Company’s China operations are included in a loss from discontinued operations, net of tax, in the accompanying consolidated statements of operations. For the three March 31, 2023 no three March 31, 2024
Advertising Cost [Policy Text Block]	Advertising and Marketing Expenses first first three March 31, 2024 March 31, 2024 December 31, 2023 no
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Concentrations of Credit Risk - may not not
Income Tax, Policy [Policy Text Block]	Income Taxes - 740, 740” not not not ASC 740 740 20 not March 31, 2024 not The Company may may not twelve December 31, 2020 2023. The Company’s policy for recording interest and penalties associated with audits is to record such expense as a component of income tax expense. There were no amounts accrued for penalties or interest as of March 31, 2024
Fair Value Measurement, Policy [Policy Text Block]	Fair Value of Financial Assets and Liabilities -
Earnings Per Share, Policy [Policy Text Block]	Net Loss per Share - three March 31, 2024 2023 As of March 31, 2024 2023 Stock options 30,000 33,063 Unvested restricted stock 70,488 34,557 Total dilutive securities 100,488 67,620
Reclassification, Comparability Adjustment [Policy Text Block]	Reclassifications -
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements In November 2023, 2023 07, December 15, 2023, December 15, 2024, December 2023, 2023 09, 2023 09 December 15, 2024 may

Note 3 - Summary of Significa_2

Note 3 - Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2024
Notes Tables
Accounts Receivable, Allowance for Credit Loss [Table Text Block]	March 31, 2024 December 31, 2023 Balance, beginning of period $ 66,526 $ 102,515 Provision for credit losses 31,662 (15,761) Write-offs - (20,228) Balance, end of period $ 98,188 $ 66,526
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]	As of March 31, 2024 2023 Stock options 30,000 33,063 Unvested restricted stock 70,488 34,557 Total dilutive securities 100,488 67,620

Note 5 - Revenue Recognition (T

Note 5 - Revenue Recognition (Tables)	3 Months Ended
	Mar. 31, 2024
Notes Tables
Contract with Customer, Contract Asset, Contract Liability, and Receivable [Table Text Block]	March 31, March 31, 2024 2023 Balance, beginning of period $ 1,867,195 $ 1,925,788 Recognized revenue associated with contract liabilities (1,211,349 ) (1,153,103 ) Amounts collected or invoiced 1,519,218 1,418,559 Balance, end of period $ 2,175,064 $ 2,191,244

Note 6 - Capitalized Technolo_2

Note 6 - Capitalized Technology (Tables)	3 Months Ended
	Mar. 31, 2024
Notes Tables
Schedule of Capitalized Technology [Table Text Block]	March 31, 2024 December 31, 2023 Capitalized cost: Balance, beginning of period $ 186,103 $ 64,499 Additional capitalized cost 81,963 181,111 Provision for amortization (22,967 ) (59,507 ) Balance, end of period $ 245,099 $ 186,103

Note 7 - Intangible Assets (Tab

Note 7 - Intangible Assets (Tables)	3 Months Ended
	Mar. 31, 2024
Notes Tables
Schedule of Intangible Assets and Goodwill [Table Text Block]	Gross Net Useful Lives Carrying Accumulated Carrying March 31, 2024 (Years) Amount Amortization Amount Long-lived intangible assets: Sales Process 10 $ 2,130,956 $ (2,092,852 ) $ 38,104 Paid Member Relationships 5 803,472 (803,472 ) - Member Lists 5 8,186,181 (8,127,848 ) 58,333 Developed Technology 3 648,000 (648,000 ) - Trade Name/Trademarks 4 442,500 (442,083 ) 417 Contracts and events acquired in acquisitions 3 - 12 (months) 1,377,083 (1,377,083 ) - 13,588,192 (13,491,338 ) 96,854 Indefinite-lived intangible assets: Trade name 101,400 Intangible assets, net $ 198,254 Gross Net Useful Lives Carrying Accumulated Carrying December 31, 2023 (Years) Amount Amortization Amount Long-lived intangible assets: Sales Process 10 $ 2,130,956 $ (2,073,800 ) $ 57,156 Paid Member Relationships 5 803,472 (803,472 ) - Member Lists 5 8,186,181 (8,119,514 ) 66,667 Developed Technology 3 648,000 (648,000 ) - Trade Name/Trademarks 4 442,500 (441,875 ) 625 Contracts acquired in RemoteMore acquisition 3 - 12 (months) 1,377,083 (1,377,083 ) - 13,588,192 (13,463,744 ) 124,448 Indefinite-lived intangible assets: Trade name 101,400 Intangible assets, net $ 225,848
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	Year ended December 31, Remaining of 2024 $ 63,521 2025 33,333 2026 - Net Carrying Amount $ 96,854

Note 9 - Commitments and Cont_2

Note 9 - Commitments and Contingencies (Tables)	3 Months Ended
	Mar. 31, 2024
Notes Tables
Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]	Operating 2024 $ 79,658 2025 108,457 2026 110,908 2027 84,560 Total lease payments 383,583 Less: present value discount 38,837 Present value of lease liabilities $ 344,746

Note 12 - Stock-based Compens_2

Note 12 - Stock-based Compensation (Tables)	3 Months Ended
	Mar. 31, 2024
Notes Tables
Share-Based Payment Arrangement, Option, Activity [Table Text Block]	Weighted Average Weighted Remaining Average Contractual Aggregate Number of Exercise Life Intrinsic Options Price (in Years) Value Outstanding - January 1, 2024 33,063 $ 9.04 5.7 $ - Granted - - - Exercised - - - Forfeited (3,063 ) - - Outstanding - March 31, 2024 30,000 $ 4.33 6.1 $ - Exercisable at March 31, 2024 25,000 $ 4.36 5.8 $ - Weighted Average Weighted Remaining Average Contractual Aggregate Number of Exercise Life Intrinsic Options Price (in Years) Value Outstanding - January 1, 2023 33,063 $ 9.04 6.8 $ - Granted - - - - Exercised - - - - Forfeited - - - - Outstanding - March 31, 2023 33,063 $ 9.04 6.5 $ - Exercisable at March 31, 2023 23,063 $ 11.14 5.7 $ -
Nonvested Restricted Stock Shares Activity [Table Text Block]	Number of Shares Outstanding - January 1, 2024 117,334 Granted - Forfeited - Vested - Outstanding - March 31, 2024 117,334 Number of Shares Outstanding - January 1, 2023 69,114 Granted - Forfeited - Vested - Outstanding - March 31, 2023 69,114

Note 14 - Segment Information (

Note 14 - Segment Information (Tables)	3 Months Ended
	Mar. 31, 2024
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Three Months Ended March 31, 2024 PDN NAPW Corporate Network Network RemoteMore Overhead Consolidated Membership fees and related services $ - $ 127,346 $ - $ - $ 127,346 Recruitment services 1,103,771 - - - 1,103,771 Contracted software development - - 484,961 - 484,961 Consumer advertising and marketing solutions 10,764 - - - 10,764 Total revenues 1,114,535 127,346 484,961 - 1,726,842 Income (loss) from continuing operations (197,454 ) (51,008 ) (53,527 ) (500,937 ) (802,926 ) Depreciation and amortization 33,813 18,241 347 - 52,401 Income tax expense 1,640 - 850 - 2,490 Net loss from continuing operations (198,202 ) (52,058 ) (55,955 ) (500,937 ) (807,152 ) As of March 31, 2024 Goodwill $ 465,752 $ - $ 952,001 $ - $ 1,417,753 Intangibles assets, net 159,733 38,104 417 - 198,254 Assets from continuing operations, net of intercompany eliminations 6,318,886 76,409 (718,304 ) - 5,676,991 Three Months Ended March 31, 2023 PDN NAPW Corporate Network Network RemoteMore Overhead Consolidated Membership fees and related services $ - $ 128,923 $ - $ - $ 128,923 Recruitment services 1,103,395 - - - 1,103,395 Contracted software development - - 698,266 - 698,266 Consumer advertising and marketing solutions 24,625 - - - 24,625 Total revenues 1,128,020 128,923 698,266 - 1,955,209 Income (loss) from continuing operations (354,632 ) (247,066 ) (104,884 ) (420,198 ) (1,126,780 ) Depreciation and amortization 112,760 19,667 347 - 132,774 Income tax expense (benefit) (3,080 ) (3,571 ) 850 (5,072 ) (10,873 ) Net income (loss) from continuing operations (348,726 ) (243,442 ) (102,029 ) (415,126 ) (1,109,323 ) As of December 31, 2023 Goodwill $ 465,752 $ - $ 952,001 $ - $ 1,417,753 Intangibles assets, net 168,067 57,156 625 - 225,848 Assets from continuing operations, net of intercompany eliminations 6,915,583 87,231 (676,282 ) - 6,326,532

Note 1 - Basis of Presentatio_2

Note 1 - Basis of Presentation and Description of Business (Details Textual)	Mar. 31, 2024
Remote More U S A Inc [Member]
Equity Method Investment, Ownership Percentage	72.62%

Note 2 - Going Concern and Ma_2

Note 2 - Going Concern and Management's Plans (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Retained Earnings (Accumulated Deficit)	$ (100,694,550)		$ (99,902,718)
Income (Loss) from Continuing Operations, Net of Tax, Attributable to Parent	(802,926)
Net Cash Provided by (Used in) Operating Activities, Continuing Operations	(543,098)	$ (394,158)
Cash	97,108
Revenue from Contract with Customer, Including Assessed Tax	1,726,842	$ 1,955,209
Working Capital From Continuing Operations	$ 1,753,207		$ 1,106,825

Note 3 - Summary of Significa_3

Note 3 - Summary of Significant Accounting Policies (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Depreciation	$ 1,840	$ 2,475
Restricted Cash, Noncurrent	184,055		$ 184,055
Cash	97,108
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Parent		(11,730)
Marketing and Advertising Expense	235,463	$ 281,473
Unrecognized Tax Benefits	0
Income Tax Examination, Penalties and Interest Accrued	0
PDN China [Member]
Restricted Cash, Noncurrent	$ 184,000
Cash			$ 184,000
Minimum [Member]
Property, Plant and Equipment, Useful Life (Year)	3 years
Maximum [Member]
Property, Plant and Equipment, Useful Life (Year)	5 years

Note 3 - Summary of Significa_4

Note 3 - Summary of Significant Accounting Policies - Allowance for Credit Losses (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Balance, beginning of period	$ 66,526	$ 102,515	$ 102,515
Allowance for credit losses	31,662	$ 8,816	(15,761)
Write-offs			(20,228)
Balance, end of period	$ 98,188		$ 66,526

Note 3 - Summary of Significa_5

Note 3 - Summary of Significant Accounting Policies - Summary of Antidilutive Securities (Details) - shares	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Antidilutive Securities (in shares)	100,488	67,620
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities (in shares)	30,000	33,063
Restricted Stock [Member]
Antidilutive Securities (in shares)	70,488	34,557

Note 4 - Business Combinations

Note 4 - Business Combinations (Details Textual) - USD ($)		1 Months Ended	3 Months Ended		24 Months Ended
	Sep. 20, 2021	Jan. 31, 2023	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Payments to Acquire Businesses, Gross			$ 0	$ 400,000
Remote More U S A Inc [Member]
Business Acquisition, Percentage of Voting Interests Acquired	45.62%				27%
Business Combination, Consideration Transferred	$ 1,360,000				$ 352,000
Business Combination, Step Acquisition, Equity Interest in Acquiree, Including Subsequent Acquisition, Percentage			72.62%
Expo Experts Events L L C [Member]
Business Combination, Consideration Transferred		$ 600,000
Payments to Acquire Businesses, Gross		400,000
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable		$ 200,000

Note 5 - Revenue Recognition (D

Note 5 - Revenue Recognition (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Contract with Customer, Asset, after Allowance for Credit Loss	$ 0		$ 0
Contract with Customer, Liability, Current	$ 2,175,064		$ 1,999,841
Product Concentration Risk [Member] | Revenue Benchmark [Member] | Recruitment Services [Member]
Concentration Risk, Percentage	6%	10%

Note 5 - Revenue Recognition -

Note 5 - Revenue Recognition - Schedule of Recognized Revenue Associated With Contract Liabilities (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Balance, beginning of period	$ 1,867,195	$ 1,925,788
Recognized revenue associated with contract liabilities	(1,211,349)	(1,153,103)
Amounts collected or invoiced	1,519,218	1,418,559
Balance, end of period	$ 2,175,064	$ 2,191,244

Note 6 - Capitalized Technolo_3

Note 6 - Capitalized Technology (Details Textual) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Capitalized Computer Software, Amortization	$ 22,967	$ 10,606	$ 59,507

Note 6 - Capitalized Technolo_4

Note 6 - Capitalized Technology - Capitalized Technology (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Balance, beginning of period	$ 186,103	$ 64,499	$ 64,499
Additional capitalized cost	81,963		181,111
Provision for amortization	(22,967)	$ (10,606)	(59,507)
Balance, end of period	$ 245,099		$ 186,103

Note 7 - Intangible Assets (Det

Note 7 - Intangible Assets (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Amortization of Intangible Assets	$ 27,594	$ 119,693

Note 7 - Intangible Assets - Su

Note 7 - Intangible Assets - Summary of Intangible Assets (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Gross carrying amount	$ 13,588,192	$ 13,588,192
Accumulated amortization	(13,491,338)	(13,463,744)
Net carrying amount	96,854	124,448
Intangible assets, net	198,254	225,848
Trade Names [Member]
Trade name	$ 101,400	$ 101,400
Sales Process [Member]
Finite-lived intangible asset, useful life (Year)	10 years	10 years
Gross carrying amount	$ 2,130,956	$ 2,130,956
Accumulated amortization	(2,092,852)	(2,073,800)
Net carrying amount	$ 38,104	$ 57,156
Paid Member Relationships [Member]
Finite-lived intangible asset, useful life (Year)	5 years	5 years
Gross carrying amount	$ 803,472	$ 803,472
Accumulated amortization	(803,472)	(803,472)
Net carrying amount	$ 0	$ 0
Member Lists [Member]
Finite-lived intangible asset, useful life (Year)	5 years	5 years
Gross carrying amount	$ 8,186,181	$ 8,186,181
Accumulated amortization	(8,127,848)	(8,119,514)
Net carrying amount	$ 58,333	$ 66,667
Developed Technology Rights [Member]
Finite-lived intangible asset, useful life (Year)	3 years	3 years
Gross carrying amount	$ 648,000	$ 648,000
Accumulated amortization	(648,000)	(648,000)
Net carrying amount	$ 0	$ 0
Trademarks and Trade Names [Member]
Finite-lived intangible asset, useful life (Year)	4 years	4 years
Gross carrying amount	$ 442,500	$ 442,500
Accumulated amortization	(442,083)	(441,875)
Net carrying amount	417	625
Contracts Purchased [Member]
Gross carrying amount	1,377,083	1,377,083
Accumulated amortization	(1,377,083)	(1,377,083)
Net carrying amount	$ 0	$ 0
Contracts Purchased [Member] | Minimum [Member]
Finite-lived intangible asset, useful life (Year)	3 months	3 months
Contracts Purchased [Member] | Maximum [Member]
Finite-lived intangible asset, useful life (Year)	12 months	12 months

Note 7 - Intangible Assets - Fu

Note 7 - Intangible Assets - Future Annual Amortization Expense of Finite-lived Intangible Assets (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Remaining of 2024	$ 63,521
2025	33,333
2026	0
Net Carrying Amount	$ 96,854	$ 124,448

Note 8 - Long-term Investments

Note 8 - Long-term Investments (Details Textual) - USD ($)		3 Months Ended
	Sep. 27, 2022	Mar. 31, 2023
Stock Issued During Period, Value, New Issues		$ 200,000
Private Placement [Member] | Koala Crypto Limited [Member]
Stock Issued During Period, Shares, New Issues (in shares)	863,392
Stock Issued During Period, Value, New Issues	$ 1,350,000
Koala Crypto Limited [Member]
Investment Owned, Balance, Shares (in shares)	65,700
Investment Owned, Percentage of Total Issued Share Capital	9%

Note 9 - Commitments and Cont_3

Note 9 - Commitments and Contingencies (Details Textual)	3 Months Ended
	Mar. 31, 2024 USD ($)	Mar. 31, 2023 USD ($)	Dec. 31, 2023 USD ($)	Oct. 01, 2020 ft²	Mar. 31, 2020 USD ($)
Operating Lease, Weighted Average Remaining Lease Term (Year)	3 years 6 months	4 years 6 months
Operating Lease, Right-of-Use Asset	$ 281,019		$ 298,485
Operating Lease, Liability	344,746		365,712
Cash	97,108
Estimated Litigation Liability					$ 450,000
PDN China [Member]
Cash			$ 184,000
Office Lease [Member]
Area of Real Estate Property (Square Foot) | ft²				4,902
Lessee, Operating Lease, Term of Contract (Year)				84 years
Operating Lease, Payments	$ 22,848	$ 22,847

Note 9 - Commitments and Cont_4

Note 9 - Commitments and Contingencies - Maturity of Lease Obligations (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
2024	$ 79,658
2025	108,457
2026	110,908
2027	84,560
Total lease payments	383,583
Less: present value discount	38,837
Present value of lease liabilities	$ 344,746	$ 365,712

Note 10 - CFL Transaction (Deta

Note 10 - CFL Transaction (Details Textual)	Mar. 31, 2024	Aug. 12, 2016
CFL Transactions [Member]
Percentage of Common Stock Held By Investors		51%
C F L [Member]
Percentage of Common Stock Held By Investors	23.40%

Note 11 - Stockholders' Equity

Note 11 - Stockholders' Equity (Details Textual) - USD ($)	1 Months Ended		3 Months Ended
	Jan. 31, 2024	Jun. 30, 2023	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Preferred Stock, Shares Issued (in shares)			0
Preferred Stock, Shares, Maximum Undesignated Issable (in shares)			1,000,000
Common Stock, Shares Authorized (in shares)			45,000,000		45,000,000
Common Stock, Shares, Outstanding (in shares)			11,492,225		11,452,008
Stock Issued During Period, Value, New Issues				$ 200,000
Proceeds from Issuance of Common Stock			$ 95,104	$ 700,000
Stock Purchase Agreement [Member]
Stock Issued During Period, Value, New Issues		$ 12,775,000
Stock Issued During Period, Shares, New Issues (in shares)	40,217	469,925
Shares Issued, Price Per Share (in dollars per share)	$ 2.36	$ 4.256
Proceeds from Issuance of Common Stock	$ 95,104	$ 2,000,000
Stock Purchase Agreement [Member] | Investor [Member]
Stock Issued During Period, Value, New Issues		$ 750,000
Stock Issued During Period, Shares, New Issues (in shares)		176,222
Shares Issued, Price Per Share (in dollars per share)		$ 4.256

Note 12 - Stock-based Compens_3

Note 12 - Stock-based Compensation (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Apr. 11, 2023
Share-Based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount	$ 2,259
Share-Based Payment Arrangement, Option [Member]
Share-Based Payment Arrangement, Expense	2,705	$ 2,675
Restricted Stock Units (RSUs) [Member]
Share-Based Payment Arrangement, Expense	$ 80,627	$ 30,822
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number (in shares)	110,488
Share-Based Payment Arrangement, Nonvested Award, Excluding Option, Cost Not yet Recognized, Amount	$ 283,325
The 2013 Equity Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Authorized (in shares)			750,000

Note 12 - Stock-based Compens_4

Note 12 - Stock-based Compensation - Schedule of Stock Option Activity (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Outstanding, shares (in shares)	33,063	33,063	33,063
Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 9.04	$ 9.04	$ 9.04
Outstanding, Weighted average remaining contractual term (Year)	6 years 1 month 6 days	6 years 6 months	5 years 8 months 12 days	6 years 9 months 18 days
Outstanding, Intrinsic Value	$ 0	$ 0	$ 0	$ 0
Granted, shares (in shares)	0	0
Granted, Weighted Average Exercise Price (in dollars per share)	$ 0	$ 0
Exercised, shares (in shares)	0	0
Exercised, Weighted Average Exercise Price (in dollars per share)	$ 0	$ 0
Forfeited, shares (in shares)	(3,063)	0
Forfeited, Weighted Average Exercise Price (in dollars per share)	$ 0	$ 0
Outstanding, shares (in shares)	30,000	33,063	33,063	33,063
Outstanding, Weighted Average Exercise Price (in dollars per share)	$ 4.33	$ 9.04	$ 9.04	$ 9.04
Exercisable, shares (in shares)	25,000	23,063
Exercisable, Weighted Average Exercise Price (in dollars per share)	$ 4.36	$ 11.14
Exercisable, Weighted average remaining contractual term (Year)	5 years 9 months 18 days	5 years 8 months 12 days
Exercisable, Intrinsic Value	$ 0	$ 0

Note 12 - Stock-based Compens_5

Note 12 - Stock-based Compensation - Schedule of Restricted Stock Award Activity (Details) - Restricted Stock [Member] - shares	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Outstanding, Number (in shares)	117,334	69,114
Granted, Number (in shares)	0	0
Forfeited, Number (in shares)	0	0
Vested, Number (in shares)	0	0
Outstanding, Number (in shares)	117,334	69,114

Note 13 - Income Taxes (Details

Note 13 - Income Taxes (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Income Tax Expense (Benefit)	$ 2,490	$ (10,873)
Deferred Tax Assets, Valuation Allowance	10,966,564
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	$ 209,158

Note 14 - Segment Information -

Note 14 - Segment Information - Schedule of Segment Information (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Total revenues	$ 1,726,842	$ 1,955,209
Income (loss) from continuing operations	(802,926)	(1,126,780)
Depreciation and amortization	52,401	132,774
Income tax expense (benefit)	2,490	(10,873)
Loss from continuing operations	(807,152)	(1,109,323)
Goodwill	1,417,753		$ 1,417,753
Intangible assets, net	198,254		225,848
Assets from continuing operations, net of intercompany eliminations	5,676,991		6,326,532
Membership Fees and Related Services [Member]
Total revenues	127,346	128,923
Recruitment Services [Member]
Total revenues	1,103,771	1,103,395
Contracted Software Development [Member]
Total revenues	484,961	698,266
Consumer Advertising and Marketing Solutions [Member]
Total revenues	10,764	24,625
Professional Diversity Network [Member]
Total revenues	1,114,535	1,128,020
Income (loss) from continuing operations	(197,454)	(354,632)
Depreciation and amortization	33,813	112,760
Income tax expense (benefit)	1,640	(3,080)
Loss from continuing operations	(198,202)	(348,726)
Goodwill	465,752		465,752
Intangible assets, net	159,733		168,067
Assets from continuing operations, net of intercompany eliminations	6,318,886		6,915,583
Professional Diversity Network [Member] | Membership Fees and Related Services [Member]
Total revenues	0	0
Professional Diversity Network [Member] | Recruitment Services [Member]
Total revenues	1,103,771	1,103,395
Professional Diversity Network [Member] | Contracted Software Development [Member]
Total revenues	0	0
Professional Diversity Network [Member] | Consumer Advertising and Marketing Solutions [Member]
Total revenues	10,764	24,625
National Association of Professional Women [Member]
Total revenues	127,346	128,923
Income (loss) from continuing operations	(51,008)	(247,066)
Depreciation and amortization	18,241	19,667
Income tax expense (benefit)	0	(3,571)
Loss from continuing operations	(52,058)	(243,442)
Goodwill	0		0
Intangible assets, net	38,104		57,156
Assets from continuing operations, net of intercompany eliminations	76,409		87,231
National Association of Professional Women [Member] | Membership Fees and Related Services [Member]
Total revenues	127,346	128,923
National Association of Professional Women [Member] | Recruitment Services [Member]
Total revenues	0	0
National Association of Professional Women [Member] | Contracted Software Development [Member]
Total revenues	0	0
National Association of Professional Women [Member] | Consumer Advertising and Marketing Solutions [Member]
Total revenues	0	0
Remote More [Member]
Total revenues	484,961	698,266
Income (loss) from continuing operations	(53,527)	(104,884)
Depreciation and amortization	347	347
Income tax expense (benefit)	850	850
Loss from continuing operations	(55,955)	(102,029)
Goodwill	952,001		952,001
Intangible assets, net	417		625
Assets from continuing operations, net of intercompany eliminations	(718,304)		(676,282)
Remote More [Member] | Membership Fees and Related Services [Member]
Total revenues	0	0
Remote More [Member] | Recruitment Services [Member]
Total revenues	0	0
Remote More [Member] | Contracted Software Development [Member]
Total revenues	484,961	698,266
Remote More [Member] | Consumer Advertising and Marketing Solutions [Member]
Total revenues	0	0
Corporate Segment [Member]
Total revenues	0	0
Income (loss) from continuing operations	(500,937)	(420,198)
Depreciation and amortization	0	0
Income tax expense (benefit)	0	(5,072)
Loss from continuing operations	(500,937)	(415,126)
Goodwill	0		0
Intangible assets, net	0		0
Assets from continuing operations, net of intercompany eliminations	0		$ 0
Corporate Segment [Member] | Membership Fees and Related Services [Member]
Total revenues	0	0
Corporate Segment [Member] | Recruitment Services [Member]
Total revenues	0	0
Corporate Segment [Member] | Contracted Software Development [Member]
Total revenues	0	0
Corporate Segment [Member] | Consumer Advertising and Marketing Solutions [Member]
Total revenues	$ 0	$ 0

Note 15 - Subsequent Events (De

Note 15 - Subsequent Events (Details Textual) - USD ($)	1 Months Ended		3 Months Ended
	May 31, 2024	Apr. 30, 2024	Mar. 31, 2024	Mar. 31, 2023
Proceeds from Issuance of Common Stock			$ 95,104	$ 700,000
Tumim Stone Capital LLC [Member] | Subsequent Event [Member]
Stock Issued During Period, Shares, New Issues (in shares)	138,226	46,442
Shares Issued, Price Per Share (in dollars per share)	$ 1.27	$ 1.56
Proceeds from Issuance of Common Stock	$ 169,717	$ 70,168