Arcimoto (FUVV) 10-K 14 Apr 23 2022 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2022	Apr. 13, 2023	Jun. 30, 2022
Document Information [Line Items]
Entity Central Index Key	0001558583
Entity Registrant Name	Arcimoto Inc
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2022
Document Transition Report	false
Entity File Number	001-38213
Entity Incorporation, State or Country Code	OR
Entity Tax Identification Number	26-1449404
Entity Address, Address Line One	2034 West 2nd Avenue
Entity Address, City or Town	Eugene
Entity Address, State or Province	OR
Entity Address, Postal Zip Code	97402
City Area Code	541
Local Phone Number	683-6293
Title of 12(b) Security	Common stock, no par value
Trading Symbol	FUV
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
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
ICFR Auditor Attestation Flag	false
Entity Shell Company	false
Entity Public Float			$ 110,895,000
Entity Common Stock, Shares Outstanding		7,338,249
Auditor Firm ID	34
Auditor Name	Deloitte & Touche LLP
Auditor Location	Portland, Oregon

Balance Sheets

Balance Sheets - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 462,753	$ 16,971,320
Accounts receivable, net	262,643	127,860
Inventory	12,324,017	7,856,105
Prepaid inventory	1,439,060	2,637,688
Other current assets	1,594,218	2,440,322
Total current assets	16,082,691	30,033,295
Property and equipment, net	29,822,794	24,338,907
Intangible assets, net	9,045,290	9,885,680
Deferred offering costs	0	24,000
Operating lease right-of-use assets	1,336,826	0
Security deposits	120,431	117,468
Total assets	56,408,032	64,399,350
Current liabilities:
Accounts payable	7,668,359	2,016,283
Accrued liabilities	455,808	2,352,034
Customer deposits	962,346	817,137
Notes payable	0	2,039,367
Short-term convertible note	5,639,231	0
Warrant liabilities	374,474	0
Current portion of finance lease obligations	441,523	352,294
Current portion of equipment notes payable	388,940	493,160
Current portion of warranty reserve	519,889	331,485
Current portion of deferred revenue	207,556	111,166
Current portion of operating lease liabilities	666,542	0
Deferred rent	0	101,550
Total current liabilities	17,324,668	8,614,476
Finance lease obligations	858,488	712,511
Equipment notes	962,351	1,185,060
Convertible note issued to related party	4,887,690	0
Warranty reserve	264,748	330,015
Operating lease liabilities	744,142	0
Long-term deferred revenue	0	9,000
Total long-term liabilities	7,717,419	2,236,586
Total liabilities	25,042,087	10,851,062
Commitments and contingencies (Note 14)
Stockholders’ equity:
Common Stock, no par value, 200,000,000 and 60,000,000 shares authorized; 3,209,838 and 1,882,180 shares issued and outstanding as of December 31, 2022 and 2021, respectively	184,682,027	150,502,566
Additional paid-in capital	13,555,718	7,038,124
Accumulated deficit	(166,871,800)	(103,992,402)
Total stockholders’ equity	31,365,945	53,548,288
Total liabilities and stockholders’ equity	56,408,032	64,399,350
Series A Preferred Stock [Member]
Stockholders’ equity:
Preferred Stock	0	0
Series C Preferred Stock [Member]
Stockholders’ equity:
Preferred Stock	0	0
Nondesignated Preferred Stock [Member]
Stockholders’ equity:
Preferred Stock	$ 0	$ 0

Balance Sheets (Parentheticals)

Balance Sheets (Parentheticals) - $ / shares $ / shares in Thousands	Dec. 31, 2022	Dec. 31, 2021
Preferred stock, authorized (in shares)	5,000,000
Preferred stock, issued (in shares)	0	0
Preferred stock, outstanding (in shares)	0	0
Common stock, no par value (in dollars per share)	$ 0	$ 0
Common stock, shares authorized (in shares)	200,000,000	60,000,000
Common stock, shares issued (in shares)	3,209,838	1,882,180
Common stock, shares outstanding (in shares)	3,209,838	1,882,180
Series A Preferred Stock [Member]
Preferred stock, par value (in dollars per share)	$ 0	$ 0
Preferred stock, authorized (in shares)	1,500,000	1,500,000
Preferred stock, issued (in shares)	0	0
Preferred stock, outstanding (in shares)	0	0
Series C Preferred Stock [Member]
Preferred stock, par value (in dollars per share)	$ 0	$ 0
Preferred stock, authorized (in shares)	2,000,000	2,000,000
Preferred stock, issued (in shares)	0	0
Preferred stock, outstanding (in shares)	0	0
Nondesignated Preferred Stock [Member]
Preferred stock, par value (in dollars per share)	$ 0	$ 0
Preferred stock, authorized (in shares)	1,500,000	1,500,000
Preferred stock, issued (in shares)	0	0
Preferred stock, outstanding (in shares)	0	0

Statements of Operations

Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Revenue	$ 6,557,526	$ 4,386,222
Cost of goods sold	23,254,184	17,148,948
Gross loss	(16,696,658)	(12,762,726)
Operating expenses:
Research and development	18,933,270	12,106,489
Sales and marketing	11,190,746	6,999,999
General and administrative	12,343,991	12,948,147
Loss on asset disposal	329,946	0
Loss on impairment of goodwill	0	6,824,209
Total operating expenses	42,797,953	38,878,844
Loss from operations	(59,494,611)	(51,641,570)
Other expense/(income):
Gain on forgiveness of PPP loan	0	(1,078,482)
Unrealized loss on convertible note fair value	1,827,474	0
Interest expense	1,083,365	216,473
Other expense/(income)	469,974	(281,755)
Total other expense/(income)	3,380,813	(1,143,764)
Loss before income tax (expense)/benefit	(62,875,424)	(50,497,806)
Income tax (expense)/benefit	(3,974)	2,934,055
Net loss	$ (62,879,398)	$ (47,563,751)
Weighted average common shares - basic (in shares)	2,209,897	1,835,185
Net loss per common share - basic (in dollars per share)	$ (28.45)	$ (25.92)

Statements of Stockholders' Equ

Statements of Stockholders' Equity - USD ($)	Sales Agreement [Member[ Common Stock [Member]	Sales Agreement [Member[ Additional Paid-in Capital [Member]	Sales Agreement [Member[ Retained Earnings [Member]	Sales Agreement [Member[	Equity Line of Credit [Member] Common Stock [Member]	Equity Line of Credit [Member] Additional Paid-in Capital [Member]	Equity Line of Credit [Member] Retained Earnings [Member]	Equity Line of Credit [Member]	Conversion of Convertible Notes Into Common Stock [Member] Common Stock [Member]	Conversion of Convertible Notes Into Common Stock [Member] Additional Paid-in Capital [Member]	Conversion of Convertible Notes Into Common Stock [Member] Retained Earnings [Member]	Conversion of Convertible Notes Into Common Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance (in shares) at Dec. 31, 2020													1,709,378
Balance at Dec. 31, 2020													$ 100,236,178	$ 3,876,503	$ (56,428,651)	$ 47,684,030
Issuance of common stock for accounts payable (in shares)													871
Issuance of common stock for accounts payable													$ 221,105	0	0	221,105
Issuance of common stock for cash (in shares)													92,660
Issuance of common stock for cash													$ 33,106,179	0	0	33,106,179
Issuance of common stock for the acquisition of TMW (in shares)													21,817
Issuance of common stock for the acquisition of TMW													$ 13,038,355	0	0	13,038,355
Exercise of warrants (in shares)													31,321
Exercise of warrants													$ 1,786,397	(58,895)	0	$ 1,727,502
Exercise of stock options (in shares)													26,133			26,133
Exercise of stock options													$ 2,114,352	(407,556)	0	$ 1,706,796
Stock-based compensation													0	3,628,072	0	3,628,072
Net loss													$ 0		(47,563,751)	(47,563,751)
Balance (in shares) at Dec. 31, 2021													1,882,180
Balance at Dec. 31, 2021													$ 150,502,566	7,038,124	(103,992,402)	53,548,288
Issuance of common stock for cash (in shares)	429,743			429,743	488,637			488,637
Issuance of common stock for cash	$ 27,198,265	$ 0	$ 0	$ 27,198,265	$ 2,155,025	$ 0	$ 0	$ 2,155,025
Exercise of warrants (in shares)													400
Exercise of warrants													$ 20,000	0	0	$ 20,000
Exercise of stock options (in shares)													2,202			2,202
Exercise of stock options													$ 125,718	(34,623)	0	$ 91,095
Stock-based compensation													0	6,184,274	0	6,184,274
Net loss													$ 0		(62,879,398)	(62,879,398)
Issuance of common stock for restricted stock units, net of tax (in shares)													967
Issuance of common stock for restricted stock units, net of tax													$ 55,453	(76,200)	0	(20,747)
Issuance of common stock for partial payment of convertible note (in shares)									363,349			363,349
Issuance of common stock for partial payment of convertible note									$ 4,625,000	$ 0	$ 0	$ 4,625,000
Common stock to external consultant (in shares)													1,000
Common stock to external consultant													$ 0	68,361	0	68,361
Equity awards to external consultants													$ 0	375,782	0	375,782
Fractional shares issued due to stock split (in shares)													41,360
Fractional shares issued due to stock split													$ 0	0	0	0
Balance (in shares) at Dec. 31, 2022													3,209,838
Balance at Dec. 31, 2022													$ 184,682,027	$ 13,555,718	$ (166,871,800)	$ 31,365,945

Statements of Stockholders' E_2

Statements of Stockholders' Equity (Parentheticals) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Minimum [Member]
Share price (in dollars per share)		$ 247.20
Maximum [Member]
Share price (in dollars per share)		$ 657.40
Sales Agreement [Member[
Stock issuance costs	$ 987,227
Stock issuance costs	$ 987,227	$ 1,131,781

Statements of Cash Flows

Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
OPERATING ACTIVITIES
Net loss	$ (62,879,398)	$ (47,563,751)
Adjustments to reconcile net loss to net cash used in operating activities
Depreciation and amortization	3,764,919	2,347,920
Gain on forgiveness of PPP loan	0	(1,078,482)
Unrealized loss on convertible note fair value	1,827,474	0
Loss on asset disposal	329,946	0
Interest expense paid in common stock	420,455	0
Non-cash operating lease costs	580,507	0
Common stock to external consultant	68,361	0
Equity awards issued to external consultants	375,782	0
Stock-based compensation	6,184,274	3,628,072
Debt issuance costs - convertible notes	801,030	0
Loss on impairment of goodwill	0	6,824,209
Deferred income tax benefit	0	(2,938,848)
Changes in operating assets and liabilities
Accounts receivable	(134,783)	(110,743)
Inventory	(4,467,912)	(2,409,643)
Prepaid inventory	1,198,628	(1,608,071)
Other current assets	846,104	(942,809)
Accounts payable	5,633,381	2,032,255
Accrued liabilities	(1,835,723)	1,930,664
Customer deposits	145,209	119,856
Operating lease liabilities	(589,503)	0
Warranty reserve	123,137	433,393
Deferred revenue	87,390	(57,053)
Deferred rent	0	101,550
Net cash used in operating activities	(47,520,722)	(39,291,481)
INVESTING ACTIVITIES
Purchase of property and equipment	(8,062,434)	(17,355,966)
Security deposits	(2,963)	(15,780)
Cash paid for acquisition of Tilting Motor Works	0	(1,754,083)
Net cash used in investing activities	(8,065,397)	(19,125,829)
FINANCING ACTIVITIES
Payment of offering costs	(987,227)	(1,131,781)
Proceeds from exercise of warrants	20,000	1,727,502
Proceeds from the exercise of stock options	91,095	1,706,796
Proceeds from equipment notes	177,256	365,754
Proceeds from convertible notes	13,900,000	0
Debt issuance costs - convertible notes	(801,030)	0
Payment on finance lease obligations	(440,722)	(385,305)
Payment of equipment notes	(504,185)	(277,533)
Payment of notes payable	(2,039,367)	(282,164)
Payment of convertible note	(702,785)	0
Payment of deferred offering costs	0	(24,000)
Net cash provided by financing activities	39,077,552	35,937,229
Net cash and cash equivalents decrease for year	(16,508,567)	(22,480,081)
Cash and cash equivalents at beginning of year	16,971,320	39,451,401
Cash and cash equivalents at end of year	462,753	16,971,320
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION
Cash paid during the year for interest	725,080	230,897
Cash paid during the year for income taxes	3,974	4,793
SUPPLEMENTAL DISCLOSURE OF NON-CASH INVESTING AND FINANCING ACTIVITIES
Note payable issued for purchase of property and equipment	0	1,250,000
Insurance finance agreement	0	592,603
Portion of equipment acquired through finance leases	675,928	668,962
Conversion of Convertible Notes Into Common Stock [Member]
SUPPLEMENTAL DISCLOSURE OF NON-CASH INVESTING AND FINANCING ACTIVITIES
Issuance of common stock as payment of convertible note	4,625,000	0
Equity Distribution Agreement and Sales Agreement [Member]
FINANCING ACTIVITIES
Proceeds from the sale of common stock	28,209,492	34,237,960
Equity Line of Credit [Member]
FINANCING ACTIVITIES
Proceeds from the sale of common stock	2,155,025	0
Tilting Motor Works Acquisition [Member]
SUPPLEMENTAL DISCLOSURE OF NON-CASH INVESTING AND FINANCING ACTIVITIES
Common shares issued	0	13,038,355
Settlement of Accounts Payable [Member]
SUPPLEMENTAL DISCLOSURE OF NON-CASH INVESTING AND FINANCING ACTIVITIES
Common shares issued	$ 0	$ 221,105

Note 1 - Nature of Operations

Note 1 - Nature of Operations	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Nature of Operations [Text Block]	1: Arcimoto, Inc. (the “Company”) was incorporated in the State of Oregon on November 21, 2007. 16 one third one third two

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Basis of Presentation and Significant Accounting Policies [Text Block]	NOTE 2: 1 20 On November 11, 2022, 1 1 Going Concern The accompanying financial statements have been prepared on the basis that the Company is a going concern, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. The Company has incurred significant losses since inception and management expects losses to continue for the foreseeable future. In addition, the Company does not On January 14, 2022 October 4, 2022, January 18, 2023, one January 18, 2023, 90 50% January 18, 2023. 90 3 may 3 10 April 14, 2023. 2023, 18 August 2023 six no April 13, 2023, 30 Management has evaluated these conditions and concluded that they raise substantial doubt about the Company’s ability to continue as a going concern for at least a period of one 1 fourth 2022 may 2 first 2023 March 2023; ( 3 4 may not no not The financial statements do not Basis of Presentation The accounting and reporting policies of the Company conform with generally accepted accounting principles in the United States (“GAAP”). 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 disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Fair Value Measurements The Company’s financial instruments consist primarily of cash and debt. The carrying amounts of cash (which is classified as Level 1 not 820 10, The standard also prioritizes, within the measurement of fair value, the use of market-based information over entity specific information and establishes a three The three ● Level 1 ● Level 2 not ● Level 3 Categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The carrying amounts reported in the accompanying financial statements for current assets and current liabilities approximate the fair value because of the immediate or short-term maturities of the financial instruments. At December 31, 2022, 11 2 December 31, 2021, not 2 3 Business Combinations The Company accounts for business combinations under Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 805 3 first 2021. Cash and Cash Equivalents The Company considers deposits that can be redeemed on demand and investments that have original maturities of less than three December 31, 2022 2021 Accounts Receivable Accounts receivable are reported net of allowance for probable losses. It represents the amount management expects to collect from outstanding balances. Differences between the amount due and the amount management expects to collect are charged to operations in the year in which those differences are determined, with an offsetting entry to a reserve allowance. As of December 31, 2022 2021 December 31, 2022 2021 Inventory Inventory is stated at the lower of cost (using the first first December 31, December 31, 2022 2021 Raw materials $ 11,491,555 $ 7,089,033 Work in progress — 70,243 Finished goods 832,462 696,829 Total $ 12,324,017 $ 7,856,105 The Company is required to remit partial prepayments for some purchases of its inventories acquired from overseas vendors which are included in prepaid inventory. The Company is currently selling vehicles below the base cost of a finished unit. Accordingly, the Company expensed all labor and overhead as period costs and recorded an allowance to reduce inventories to net realizable value of approximately $1,280,000 and $826,000 as of December 31, 2022 2021 December 31, 2022 2021, Property and Equipment Property and equipment are recorded at cost, less accumulated depreciation. Expenditures for major additions and improvements are capitalized and minor replacements, maintenance, and repairs are charged to expense as incurred. When property and equipment are retired or otherwise disposed of, the cost and accumulated depreciation are removed from the accounts and any resulting gain or loss is included in the results of operations for the respective period. Depreciation is provided over the estimated useful lives of the related assets using the straight-line method for financial statement purposes. Land is not The estimated useful lives for significant property and equipment categories are as follows: Computer Equipment and Software (years) 1 - 3 FUV Fleet and FUV Rental Fleet (years) 3 Furniture and Fixtures (years) 2 - 7 Machinery and Equipment (years) 5 - 10 Building (years) 39 Leasehold Improvements Shorter of useful life or lease life Intangible Assets Intangible assets primarily consist of trade names/trademarks, proprietary technology, and customer relationships. They are amortized using the straight-line method over a period of 10 to 14 years. The Company assesses the recoverability of its finite-lived intangible assets when there are indications of potential impairment. Indefinite-lived intangible assets are evaluated for impairment annually. For the year ended December 31, 2022, Goodwill The Company tests goodwill for potential impairment at least annually, or more frequently if an event or other circumstance indicates that the Company may not may not not The Company calculates the estimated fair value of a reporting unit using a weighting of the income and market approaches. For the income approach, the Company uses internally developed discounted cash flow models that include the following assumptions, among others: projections of revenues, expenses, and related cash flows based on assumed long-term growth rates and demand trends; expected future investments to grow new units; and estimated discount rates. For the market approach, the Company uses internal analyses based primarily on market comparables. The Company bases these assumptions on its historical data and experience, third 3 2021, 2021. 7 Impairment of Long-Lived Assets The Company follows FASB ASC 360, may 360 December 31, 2022 Offering Costs The Company accounts for offering costs in accordance with FASB ASC 340, not December 31, 2022 2021 December 31, 2022 2021 The Company also incurred offering costs totaling approximately $801,000 associated with its $10,000,000 convertible debt as disclosed in Note - 11 Customer Deposits Non-refundable customer deposits are comingled with operating funds. Refundable customer deposits are generally held in a separate deposit account. Revenue is not Warranties The Company began recording warranty reserves with the commencement of Retail Series production of the FUV. The Company provides a warranty on vehicle and production powertrain components as well as battery packs, and the Company accrues warranty reserves at the time a vehicle or production powertrain component is delivered to the customer. Warranty reserves include management’s best estimate of the projected cost to repair or to replace any items under warranty, based on actual warranty experience as it becomes available and other known factors that may 12 Deferred Revenue Deferred revenues represent cash collected in advance of the revenues being earned for deliverables to FUV customers, distributor licensing arrangements and franchise fees. Revenue Recognition The Company recognizes revenue in accordance with ASC Topic 606, 606” 606 may Distributor and Franchise fee revenue is recognized over the term of the agreements which is generally ten four not Stock-Based Compensation The Company accounts for stock-based compensation in accordance with FASB ASC 718, 718, Advertising Costs Advertising costs are recorded as an expense in the period in which the Company incurs the costs or the first December 31, 2022 2021 Research and Development Costs relating to research and development are expensed as incurred. Costs primarily relate to engineering salaries and related benefits and material and equipment costs related to testing, product design and development and consulting costs. Income Taxes The Company accounts for income taxes under an asset and liability approach for financial accounting and reporting for income taxes. Accordingly, the Company recognizes deferred tax assets and liabilities for the expected impact of differences between the financial statements and the tax basis of assets and liabilities. The Company records a valuation allowance to reduce its deferred tax assets to the amount that is more likely than not not not not Net Earnings or Loss per Share The Company’s computation of earnings (loss) per share (“EPS”) includes basic and diluted EPS. Basic EPS is measured as the income (loss) available to common shareholders divided by the weighted average number of common shares outstanding for the period. Diluted EPS is similar to basic EPS but presents the dilutive effect on a per share basis of potential common shares (e.g., common stock warrants and common stock options) as if they had been converted at the beginning of the periods presented, or issuance date, if later. Potential common shares that have an anti-dilutive effect (i.e., those that increase income per share or decrease loss per share) are excluded from the calculation of diluted EPS. Loss per common share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the respective periods. Basic and diluted loss per common share is the same for all periods presented because all common stock warrants and common stock options outstanding were anti-dilutive. At December 31, 2022 2021 Year Ended December 31, 2022 2021 Options and other instruments under the 2012, 2015, 2018 and 2022 Plans to purchase common stock 34,950 116,284 Underwriters and investors warrants issued outside of an EEP 25,000 2,796 Conversion of convertible notes, if-converted method 69,803 — Total 129,753 119,080 Accounting Pronouncements Recently Adopted In February 2016, No. 2016 02, 842 2016 02” 840, 2016 02 12 12 not November 2019, 842 December 15, 2020 June 2020, No 2020 05 842 December 15, 2021. January 1, 2022. July 2018, No. 2018 11, 842 842, 842, 2016 02 not January 1, 2022, 9 In August 2020, No. 2020 06, 470 20 815 40 2020 06" 2020 06 may 1 2 three 3 December 15, 2023, January 1, 2022 no Accounting Pronouncements Not The Company continually assesses any new accounting pronouncements to determine their applicability. When it is determined that a new accounting pronouncement affects the Company’s financial reporting, the Company undertakes a study to determine the consequences of the change to its financial statements and assures that there are proper controls in place to ascertain that the Company’s financial statements properly reflect the change. In June 2016, No. 2016 13, 326 Measurement of Credit Losses on Financial Instruments 2016 13” not 842 2016 13 not not 2016 13 January 1, 2023 not 2016 13’s

Note 3 - TMW Acquisition

Note 3 - TMW Acquisition	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Business Combination Disclosure [Text Block]	NOTE 3: On January 23, 2021, two three three Pursuant to the terms and conditions of the Agreement, the Company paid cash of $1,754,083 and issued 21,817 shares of Company common stock and assumed certain liabilities as consideration for substantially all of TMW’s assets. The common shares issued were unregistered and subject to sales restrictions under the Securities Act of 1933. February 4, 2021 The purchase price allocation was finalized in the first 2021 Cash $ 1,754,083 Add: Fair value of shares issued 13,038,355 Total consideration $ 14,792,438 Description Fair value Assets acquired: Inventory $ 342,394 Prepaid expenses and other current assets 4,083 Property, plant, and equipment 4,349 Trade name 2,052,000 Proprietary technology 7,010,000 Customer relationships 1,586,000 Goodwill 6,824,209 Total assets acquired $ 17,823,035 Liabilities assumed: Customer deposits $ 91,749 Deferred tax liability 2,938,848 Total liabilities assumed 3,030,597 Estimated fair value of net assets acquired $ 14,792,438 Refer to Note 7 The following unaudited pro forma financial information presents the results of operations of the Company and TMW for the year ended December 31, 2021, first February 4, 2021. not The unaudited pro forma financial information for the Company and TMW is as follows: For the Year Ended December 31, 2021 Revenues $ 4,396,201 Net loss attributable to common stockholders $ (47,823,000 ) Net loss per basic and diluted common share $ (25.80 ) Weighted average common shares outstanding: Basic and diluted 1,857,002 The pro forma financial information for all periods presented above has been calculated after adjusting the results of the Company and TMW to reflect the business combination accounting effects resulting from this acquisition, including the amortization expense from acquired intangible assets and interest expense included in the pro forma financial information presented above. The Company’s historical financial statements have been adjusted in the pro forma combined financial statements to give effect to pro forma events that are directly attributable to the business combination and factually supportable. The pro forma financial information may not 1 2

Note 4 - Concentrations

Note 4 - Concentrations	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Concentration Risk Disclosure [Text Block]	NOTE 4: Payables As of December 31, 2022 2021 one three 10% not Purchases/Inventory As of December 31, 2022 10% As of December 31, 2021 two 10% December 31, 2021

Note 5 - Property and Equipment

Note 5 - Property and Equipment	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	NOTE 5: As of December 31, 2022 2021 December 31, December 31, 2022 2021 Land $ 4,743,526 $ 4,743,526 Buildings 8,006,474 8,006,474 Machinery and equipment 8,443,047 7,282,960 Fixed assets in process 8,569,163 3,269,532 Leasehold improvements 1,193,771 1,165,231 FUV fleet 1,089,888 1,471,534 FUV rental fleet 2,646,379 1,315,980 Computer equipment and software 226,915 258,309 Vehicles 748,707 419,661 Furniture and fixtures 52,007 52,007 Total property and equipment 35,719,877 27,985,214 Less: Accumulated depreciation (5,897,083 ) (3,646,307 ) Total $ 29,822,794 $ 24,338,907 Fixed assets in process are primarily comprised of building improvements that have not not On December 23, 2020, 311 1480 3rd first 2021, 1593 5th April 19, 2021, one July 2022. first 2022. Depreciation expense was approximately $2,925,000 and $1,594,000 during the years ended December 31, 2022 2021

Note 6 - Intangible Assets

Note 6 - Intangible Assets	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Intangible Assets Disclosure [Text Block]	NOTE 6: The following table summarizes the Company’s intangible assets: December 31, 2022 Gross Carrying Amount at Estimated Useful December 31, Accumulated Life (Years) 2022 Amortization Net Book Value Tradename and trademarks 14 $ 2,052,000 $ (273,508 ) $ 1,778,492 Proprietary technology 13 7,010,000 (1,027,107 ) 5,982,893 Customer relationships 10 1,586,000 (302,095 ) 1,283,905 $ 10,648,000 $ (1,602,710 ) $ 9,045,290 December 31, 2021 Gross Carrying Assets Acquired Amount at Pursuant to Estimated Useful December 31, Business Accumulated Life (Years) 2020 Combination(1) Amortization Net Book Value Tradename and trademarks 14 $ — $ 2,052,000 $ (130,950 ) $ 1,921,050 Proprietary technology 13 — 7,010,000 (487,875 ) 6,522,125 Customer relationships 10 — 1,586,000 (143,495 ) 1,442,505 $ — $ 10,648,000 $ (762,320 ) $ 9,885,680 ( 1 On February 4, 2021, 3 Amortization expense was approximately $844,402 and $762,000 during the years ended December 31, 2022 2021 As of December 31, 2022 five Years Ended December 31, Amortization Expense 2023 $ 844,402 2024 844,402 2025 844,402 2026 844,402 2027 844,402 and thereafter 4,823,280 Total $ 9,045,290

Note 7 - Goodwill

Note 7 - Goodwill	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Goodwill Disclosure [Text Block]	NOTE 7: The Company performed its annual goodwill impairment testing during the fourth 2021. not 19 350, not fourth 2021. No 2022 December 31, 2022. The change in the carrying amount of goodwill for the year ended December 31, 2021 Goodwill Balance at December 31, 2020 $ — Add: TMW Acquisition 6,824,209 Less: Loss on impairment of goodwill (6,824,209 ) Balance at December 31, 2021 $ — Refer to Note 3

Note 8 - Customer Deposits

Note 8 - Customer Deposits	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Customer Deposits [Text Block]	NOTE 8: The Company has received refundable customer pre-orders ranging from $100 to $500 per vehicle for purposes of securing a place in a line to order its utility vehicle. As of December 31, 2022 December 31, 2021, June 30, 2022, no December 31, 2022 December 31, 2021, The Company has also received approximately $112,000 and $84,000 of refundable deposits related to its TMW product line as of December 31, 2022 December 31, 2021, December 31, 2022 December 31, 2021, During the second 2022, December 31, 2022, As of December 31, 2022 December 31, 2021, December 31, 2022 December 31, 2021 not

Note 9 - Leases

Note 9 - Leases	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Leases, Lessee [Text Block]	NOTE 9: Operating Leases The Company has active operating lease arrangements for office space and production facilities. The Company is typically required to make fixed minimum rent payments relating to its right to use the underlying leased asset. In accordance with the adoption of ASC 842, January 1, 2022. The Company has lease agreements which contain both lease and non-lease components, which it has elected to account for as a single lease component when the payments are fixed. As such, variable lease payments not not The Company’s lease agreements do not The components of operating lease expense recorded in the Statements of Operations were as follows: Year Ended December 31, 2022 Operating lease cost $ 742,945 Short-term lease cost 148,660 Total lease cost $ 891,605 Variable lease cost for the year ended December 31, 2022 not December 31, 2021 Right of use assets and lease liabilities for operating leases were recorded in the balance sheets as follows: December 31, 2022 Operating lease right-of-use assets $ 1,336,826 Operating lease liabilities, current $ 666,542 Operating lease liabilities, long-term 744,142 Total operating lease liabilities $ 1,410,684 The weighted-average remaining lease term for operating leases was 2.4 years and the weighted-average incremental borrowing rate was 8.7% as of December 31, 2022 Supplemental cash flow information related to the Company’s operating leases was as follows: Year Ended December 31, 2022 Cash paid for amounts included in the measurement of operating lease liabilities $ 751,941 As of December 31, 2022 2023 $ 745,288 2024 500,457 2025 230,858 2026 58,433 Thereafter - Total minimum lease payments 1,535,036 Less: imputed interest (124,352 ) Total $ 1,410,684 Finance leases As of December 31, 2022 December 31, 2022 June 2023 September 2026 December 31, 2022 December 31, 2022 December 31, 2021 Right of use assets and lease liabilities for finance leases were recorded in the balance sheets as follows: December 31, 2022 Property and equipment, net $ 2,672,177 Finance lease liabilities, current $ 441,523 Finance lease liabilities, long-term 858,488 Total finance lease liabilities $ 1,300,011 The weighted-average remaining lease term for finance leases was 3.29 years and the weighted-average incremental borrowing rate was 5.53% as of December 31, 2022 Supplemental cash flow information related to the Company’s finance leases was as follows: Year Ended December 31, 2022 Operating cash flows from finance leases $ (65,094 ) Financing cash flows from finance leases $ (440,722 ) Amortization and interest expense information related to the Company’s finance leases was as follows: Year Ended December 31, 2022 Amortization Expense $ 209,912 Interest Expense $ 65,094 As of December 31, 2022 2023 $ 499,426 2024 352,609 2025 352,609 2026 216,507 Thereafter - Total minimum lease payments $ 1,421,151 Less: imputed interest (121,140 ) Total $ 1,300,011

Note 10 - Notes Payable

Note 10 - Notes Payable	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Debt Disclosure [Text Block]	NOTE 10: On May 5, 2020, 18 December 5, 2020. 1102 April 2, 2020. April 27, 2021, December 31, 2021, As of December 31, 2022 December 31, 2022 January 2023 May 2028. December 31, 2022 2021 December 31, 2022 2023 $ 388,940 2024 348,850 2025 347,294 2026 187,988 2027 74,118 Thereafter 4,101 Total payments $ 1,351,291

Note 11 - Convertible Notes

Note 11 - Convertible Notes	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Convertible Debt [Text Block]	NOTE 11: $4,500,000 "April 2022 On April 25, 2022, 2022 April 2022 five (i) The Creditor has the option to convert the promissory note at any time prior to the maturity date, in full or in part, into the number of shares of common stock ("Common Stock"), no may thirty 4.5 $4,500,000 none x 4 $4,500,000, x 4. 10 10 Arcimoto has elected to measure the note at fair value. In estimating the fair value of this debt, a binomial lattice model was used. The required inputs include the risk-free rate, the Company's stock volatility, stock price on valuation date, and a risk premium. The note's fair value measurement is classified as Level 2 820, December 31, 2022. December 31, 2022 $10,000,000 "September 2022 On August 31, 2022, third 3, Under the SPA, Arcimoto authorized the issuance of one second On September 1, 2022 ( one “September 2022 $10,000,000 September 2022 $10,000,000 September 1, 2024. four September 2022 six 2 September 2022 The Warrants are exercisable at any time or times on or after the six one fifth The net proceeds of $9,400,000 (after discount) are bifurcated between the Warrants and the September 2022 September 2022 2 820, December 31, 2022. September 2022 2022 September 2022 six The Warrants are recorded at fair value on September 1, 2022 December 31, 2022 December 31, 2022. December 31, 2022

Note 12 - Stockholders' Equity

Note 12 - Stockholders' Equity	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	NOTE 12: EQUITY Preferred Stock The Company is authorized to issue 5,000,000 shares of preferred stock, no par value, of which 1,500,000 shares were designated as Series A- 1 The Series A- 1 1 1 not 1 1 Except as otherwise required by law or expressly provided in the Company’s Second Amended and Restated Articles of Incorporation, as amended, each share of Class C Preferred Stock has one not not As of December 31, 2022 2021 Common Stock The Company has reserved a total of 378,296 shares of its common stock pursuant to the equity incentive plans (see Note 13 December 31, 2022 December 31, 2021 The Company has 25,000 and 6,112 shares of its common stock reserved for warrants issued outside of the equity incentive plans as of December 31, 2022 December 31, 2021 Common Stock Issued for Accounts Payable The Company issued 1,000 common shares to an external party for consulting activities with a fair value of $68,361 for the year ended December 31, 2022. December 31, 2021. December 31, 2022 2021 Exercise of Stock Options and Warrants A total of 2,202 and 26,133 employee options, with exercise prices ranging from $34.20 to $112.20 per share were exercised for total proceeds to the Company of approximately $91,095 and approximately $1,706,796 during the years ended December 31, 2022 2021 A total of 400 employee warrants, with an exercise price of $50.00 per share, were exercised for total proceeds to the Company of $20,000 for the year ended December 31, 2022. December 31, 2021. A total of 23,571 warrants were issued to an investor with an exercise price of $70.00 per share and were exercised for total proceeds to the Company of $1,650,000 during the year ended December 31, 2021. Offerings of Common Stock On January 25, 2021, may The Company issued and sold 92,659 shares of common stock during the during the year ended December 31, 2021 On January 14, 2022, may December 31, 2022 Common Stock Issuance as Principal Payment of September 2022 As partial principal payment for the September 2022 11 Common Stock Issuance in Conjunction with an Equity Line of Credit ("ELOC") On November 11, 2022, third December 31, 2022,

Note 13 - Stock-based Payments

Note 13 - Stock-based Payments	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Share-Based Payment Arrangement [Text Block]	NOTE 13: The Company has common stock, common stock units, and common stock purchase options and warrants reserved pursuant to the 2022 "2022 2018 “2018 2015 “2015 2012 The Company measures employee stock-based awards at grant-date fair value and recognizes employee compensation expense on a straight-line basis over the vesting period of the award. Grants to non-employees are expensed at the earlier of (i) the date at which a commitment for performance by the counterparty to earn the equity instrument is reached and (ii) the date at which the counterparty’s performance is complete. The Company recognizes stock option forfeitures as they occur as there is insufficient historical data to accurately determine future forfeiture rates. Determining the appropriate fair value of stock-based awards requires the input of assumptions, including the fair value of the Company’s common stock, and for stock options, the expected life of the option, and expected stock price volatility. The Company uses the Black-Scholes option pricing model to value its stock option awards. The assumptions used in calculating the fair value of stock-based awards represent management’s best estimates and involve inherent uncertainties and the application of management’s judgment. As a result, if factors change and management uses different assumptions, stock-based compensation expense could be materially different for future awards. The Company uses the following inputs when valuing stock-based awards. The expected life of employee stock options was estimated using the “historical method.” This methodology uses historical information to develop reasonable expectations about future exercise patterns and employment duration for its stock option grants. The simplified method is based on the average of the vesting tranches and the contractual life of each grant. The expected life of awards that vest immediately use the contractual maturity since they are vested when issued. For stock price volatility, the Company uses its historical volatility for its expected volatility to calculate the fair value of option grants for the year ended December 31, 2022 December 31, 2021 Stock-based compensation, including stock options, warrants and stock issued for compensation and services is included in the statements of operations as follows: Years ended December 31, 2022 2021 Research and development $ 1,108,191 $ 764,473 Sales and marketing 1,232,046 697,137 General and administrative 2,087,113 1,067,769 Cost of goods sold 1,756,924 1,098,693 Total $ 6,184,274 $ 3,628,072 2022 On July 29, 2022, 2022 may The 2022 not December 31, 2022, not 2022 2018 The 2018 2018 June 9, 2018. 2019 2018 April 20, 2020, June 20, 2020, June 11, 2021, The 2018 not December 31, 2022 2018 2022 no 2018 See below for the range of variables used in assessing the fair value at the grant date for the options issued during the years ended December 31, 2022 2021 2018 2022 2021 Annual dividend yield — — Expected life (years) 6.10 - 6.14 6.0 - 6.3 Risk-free interest rate 1.7% - 3.0% 0.9% - 1.2% Expected volatility 99.2 % 91.9% - 96.8% Employee stock-based compensation expense under the 2018 December 31, 2022 2021 During the year ended December 31, 2022, 2018 $6,170,055. three During the year ended December 31, 2021, 2018 three On January 6, 2020, 2018 90 five 2018 For the year ended December 31, 2022, December 31, 2021, A summary of option activity under the 2018 December 31, 2022 2021 Weighted Average Remaining Weighted Contractual Number of Average Life Options Exercise Price (in Years) Options outstanding at January 1, 2021 137,023 $ 87.12 8.98 Granted 2,346 249.05 6.29 Exercised (22,359 ) 66.17 — Forfeited or expired (9,762 ) 96.41 — Options outstanding at December 31, 2021 107,248 94.18 8.05 Granted 108,507 89.41 — Exercised (1,194 ) 34.20 — Forfeited or expired (27,881 ) 94.39 — Options outstanding at December 31, 2022 186,680 $ 91.76 6.97 The number of options exercisable on December 31, 2022 Total compensation cost related to non-vested awards issued under the 2018 not December 31, 2022 2015 The 2015 2015 2022 no 2015 December 31, 2022 2015 Employee stock-based compensation expense included in operating expenses for the years ended December 31, 2022 2021 2015 Total compensation cost related to non-vested awards not December 31, 2022 A summary of option activity under the 2015 December 31, 2022 2021 Weighted Average Remaining Weighted Contractual Number of Average Life Options Exercise Price (in Years) Options outstanding at January 1, 2021 30,749 $ 58.89 6.31 Exercised (3,820 ) 60.19 — Forfeited or expired (241 ) 90.40 — Options outstanding at December 31, 2021 26,688 58.41 5.44 Exercised (1,000 ) 50.00 — Options outstanding at December 31, 2022 25,688 $ 58.74 4.51 The number of awards exercisable on December 31, 2022 2012 The 2012 2012 2022 no 2012 December 31, 2022 2012 2012 2020. A summary of warrants activity under the 2012 December 31, 2022 2021 Weighted Average Remaining Weighted Contractual Number of Average Life Warrants Exercise Price (in Years) Warrants outstanding at January 1, 2021 27,415 $ 11.67 4.41 Exercised (7,750 ) 10.00 — Warrants outstanding at December 31, 2021 19,665 $ 12.32 4.32 Exercised (400 ) 50.00 — Forfeited or expired (3,715 ) 10.00 — Warrants outstanding at December 31, 2022 15,550 $ 11.91 4.21 All awards were vested on December 31, 2021.

Note 14 - Commitments and Conti

Note 14 - Commitments and Contingencies	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	NOTE 14: Litigation The Company, Mark Frohnmayer and Douglas Campoli were sued in two No. 21 02143 April 19, 2021) No. 21 02870 May 20, 2021). February 14, 2018 March 22, 2021. March 23, 2021 No. 21 02143 July 14, 2021, September 20, 2021. March 11, 2022. December 22, 2022. The Company was also a nominal defendant in two No. 21 03702 June 30, 2021) No. 21 03888 July 9, 2021), two No. 21 00982 June 30, 2021) No. 22 00800 June 1, 2022). four August 4, 2021 No. 21 03702 four Additionally, from time to time, we might become involved in lawsuits, claims, investigations, proceedings, and threats of litigation relating to intellectual property, commercial arrangements and other matters arising in the ordinary course of our business. The Company possesses Directors and Officers' insurance coverage for securities class action and derivative litigation to cover the litigation expenses with a self-insured retention of $1,500,000. The Company has an accounting policy to record an accrual of legal costs on the basis of an estimate of future legal costs. At December 31, 2021, 2022 December 31, 2022. December 31, 2022,

Note 15 - Related Party Transac

Note 15 - Related Party Transactions	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	NOTE 15: Arcimoto may, December 31, 2022 not may 2022, not December 31, 2022. On April 25, 2022, 11 On September 1, 2022, third September 2022 11

Note 16 - Income Taxes

Note 16 - Income Taxes	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Income Tax Disclosure [Text Block]	NOTE 16: The components of the provision for income taxes are as follows: For the Years Ended December 31, 2022 2021 Current expense (benefit) Federal $ — $ — State 3,974 4,793 Total current expense (benefit) 3,974 4,793 Deferred expense (benefit) Federal — (2,236,080 ) State — (702,768 ) Total deferred expense (benefit) — (2,938,848 ) Total income tax expense (benefit): $ 3,974 $ (2,934,055 ) The income tax benefit is primarily driven by the release of valuation allowance due to the deferred tax liabilities from the Tilting Motor Works acquisition in 2021. Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of the Company’s deferred tax assets and liabilities as of December 31, 2022 2021 For the Years Ended December 31, 2022 2021 Deferred tax assets: Share-based compensation expense $ 500,320 $ 324,985 Inventory reserve 346,706 225,615 Net operating loss carry forward 37,397,520 27,145,356 Federal research and development credit 1,707,395 646,971 Oregon research and development credit — 46,663 Other 342,768 302,129 Capitalized research and development 4,140,845 — Deferred tax liabilities: Depreciation and amortization (3,069,832 ) (3,144,318 ) Total deferred tax asset 41,365,722 25,547,401 Valuation allowance (41,365,722 ) (25,547,401 ) Net deferred tax asset $ — $ — In assessing the potential realization of these deferred tax assets, management considers whether it is more likely than not December 31, 2022 2021 not No December 31, 2022 2021 no For the Years Ended December 31, 2022 2021 Statutory U.S. Federal tax rate 21.0 % 21.0 % State and local income taxes - net of Federal benefit 5.2 % 5.5 % Goodwill impairment — % (2.8 )% Non-deductible expenses and other (0.9 )% 0.8 % PPP loan forgiveness — % 0.5 % Stock based compensation (1.8 )% — % Tax credits 1.7 % — % Valuation allowance (25.2 )% (19.1 )% Effective rate tax — % 5.9 % As of December 31, 2022 2037. 2018 2034 2042, 2022. The Company has evaluated its income tax positions and has determined that it does not may not not The Company has identified the United States Federal and Oregon State tax returns as its “major” tax jurisdiction. The United States Federal and Oregon State return years 2018 2021 not Effective for tax years beginning after December 31, 2021, 174. 174, December 2017 December 31, 2021. 5 15 41 December 31, 2022,

Note 17 - Segment Reporting

Note 17 - Segment Reporting	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	NOTE 17: Segment Arcimoto has three two three The reportable segments were identified based on how the Chief Operations Decision Maker (“CODM”), which in the Company’s case, is the Chief Executive Officer (“CEO”), allocates resources to the various operations. The CODM does not For the year ended December 31, 2022 FUV Rental TMW Total Revenues $ 5,327,218 $ 242,826 $ 987,482 $ 6,557,526 Loss from operations (55,729,054 ) (2,122,148 ) (1,643,409 ) (59,494,611 ) Unrealized loss on convertible notes and warrants fair value 1,827,474 Interest expense, net 1,083,365 Other expense 469,974 Income tax expense 3,974 Net loss $ (62,879,398 ) For the year ended December 31, 2021 FUV Rental TMW Total Revenues $ 4,048,495 $ 75,918 $ 261,809 $ 4,386,222 Loss from operations (43,407,710 ) (283,094 ) (7,950,766 ) (51,641,570 ) Gain on forgiveness of PPP loan (1,078,482 ) Interest expense, net 216,473 Other income (281,755 ) Income tax benefit (2,934,055 ) Net loss $ (47,563,751 )

Note 18 - Subsequent Events

Note 18 - Subsequent Events	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Subsequent Events [Text Block]	NOTE 18: The Company evaluates subsequent events that have occurred after the balance sheet date but before the financial statements are issued. There are two 1 2 not Registered Direct Offering On January 18, 2023, no The Pre-Funded Warrants are immediately exercisable subject to certain ownership limitations, have an exercise price of $0.0001 per share, and may fifth The offering resulted in gross proceeds to the Company of approximately $12.0 million. The net proceeds to the Company from the offering were approximately $10.7 million, after deducting placement agent fees and expenses and estimated offering expenses payable by the Company. The Company used approximately $7,500,000 of the net proceeds from the offering to repay the September 2022 11 Mortgage Loan On February 17, 2023, The loan (i) has an initial term of six six first six six 6 zero six not first six 6 first six 6 no

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Going Concern [Policy Text Block]	Going Concern The accompanying financial statements have been prepared on the basis that the Company is a going concern, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. The Company has incurred significant losses since inception and management expects losses to continue for the foreseeable future. In addition, the Company does not On January 14, 2022 October 4, 2022, January 18, 2023, one January 18, 2023, 90 50% January 18, 2023. 90 3 may 3 10 April 14, 2023. 2023, 18 August 2023 six no April 13, 2023, 30 Management has evaluated these conditions and concluded that they raise substantial doubt about the Company’s ability to continue as a going concern for at least a period of one 1 fourth 2022 may 2 first 2023 March 2023; ( 3 4 may not no not The financial statements do not
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation The accounting and reporting policies of the Company conform with generally accepted accounting principles in the United States (“GAAP”).
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 disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Fair Value Measurement, Policy [Policy Text Block]	Fair Value Measurements The Company’s financial instruments consist primarily of cash and debt. The carrying amounts of cash (which is classified as Level 1 not 820 10, The standard also prioritizes, within the measurement of fair value, the use of market-based information over entity specific information and establishes a three The three ● Level 1 ● Level 2 not ● Level 3 Categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The carrying amounts reported in the accompanying financial statements for current assets and current liabilities approximate the fair value because of the immediate or short-term maturities of the financial instruments. At December 31, 2022, 11 2 December 31, 2021, not 2 3
Business Combinations Policy [Policy Text Block]	Business Combinations The Company accounts for business combinations under Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 805 3 first 2021.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents The Company considers deposits that can be redeemed on demand and investments that have original maturities of less than three December 31, 2022 2021
Accounts Receivable [Policy Text Block]	Accounts Receivable Accounts receivable are reported net of allowance for probable losses. It represents the amount management expects to collect from outstanding balances. Differences between the amount due and the amount management expects to collect are charged to operations in the year in which those differences are determined, with an offsetting entry to a reserve allowance. As of December 31, 2022 2021 December 31, 2022 2021
Inventory, Policy [Policy Text Block]	Inventory Inventory is stated at the lower of cost (using the first first December 31, December 31, 2022 2021 Raw materials $ 11,491,555 $ 7,089,033 Work in progress — 70,243 Finished goods 832,462 696,829 Total $ 12,324,017 $ 7,856,105 The Company is required to remit partial prepayments for some purchases of its inventories acquired from overseas vendors which are included in prepaid inventory. The Company is currently selling vehicles below the base cost of a finished unit. Accordingly, the Company expensed all labor and overhead as period costs and recorded an allowance to reduce inventories to net realizable value of approximately $1,280,000 and $826,000 as of December 31, 2022 2021 December 31, 2022 2021,
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment Property and equipment are recorded at cost, less accumulated depreciation. Expenditures for major additions and improvements are capitalized and minor replacements, maintenance, and repairs are charged to expense as incurred. When property and equipment are retired or otherwise disposed of, the cost and accumulated depreciation are removed from the accounts and any resulting gain or loss is included in the results of operations for the respective period. Depreciation is provided over the estimated useful lives of the related assets using the straight-line method for financial statement purposes. Land is not The estimated useful lives for significant property and equipment categories are as follows: Computer Equipment and Software (years) 1 - 3 FUV Fleet and FUV Rental Fleet (years) 3 Furniture and Fixtures (years) 2 - 7 Machinery and Equipment (years) 5 - 10 Building (years) 39 Leasehold Improvements Shorter of useful life or lease life
Intangible Assets, Finite-Lived, Policy [Policy Text Block]	Intangible Assets Intangible assets primarily consist of trade names/trademarks, proprietary technology, and customer relationships. They are amortized using the straight-line method over a period of 10 to 14 years. The Company assesses the recoverability of its finite-lived intangible assets when there are indications of potential impairment. Indefinite-lived intangible assets are evaluated for impairment annually. For the year ended December 31, 2022,
Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]	Goodwill The Company tests goodwill for potential impairment at least annually, or more frequently if an event or other circumstance indicates that the Company may not may not not The Company calculates the estimated fair value of a reporting unit using a weighting of the income and market approaches. For the income approach, the Company uses internally developed discounted cash flow models that include the following assumptions, among others: projections of revenues, expenses, and related cash flows based on assumed long-term growth rates and demand trends; expected future investments to grow new units; and estimated discount rates. For the market approach, the Company uses internal analyses based primarily on market comparables. The Company bases these assumptions on its historical data and experience, third 3 2021, 2021. 7
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Impairment of Long-Lived Assets The Company follows FASB ASC 360, may 360 December 31, 2022
Deferred Charges, Policy [Policy Text Block]	Offering Costs The Company accounts for offering costs in accordance with FASB ASC 340, not December 31, 2022 2021 December 31, 2022 2021 The Company also incurred offering costs totaling approximately $801,000 associated with its $10,000,000 convertible debt as disclosed in Note - 11
Customer Deposits [Policy Text Block]	Customer Deposits Non-refundable customer deposits are comingled with operating funds. Refundable customer deposits are generally held in a separate deposit account. Revenue is not
Guarantees, Indemnifications and Warranties Policies [Policy Text Block]	Warranties The Company began recording warranty reserves with the commencement of Retail Series production of the FUV. The Company provides a warranty on vehicle and production powertrain components as well as battery packs, and the Company accrues warranty reserves at the time a vehicle or production powertrain component is delivered to the customer. Warranty reserves include management’s best estimate of the projected cost to repair or to replace any items under warranty, based on actual warranty experience as it becomes available and other known factors that may 12
Revenue Recognition, Deferred Revenue [Policy Text Block]	Deferred Revenue Deferred revenues represent cash collected in advance of the revenues being earned for deliverables to FUV customers, distributor licensing arrangements and franchise fees.
Revenue [Policy Text Block]	Revenue Recognition The Company recognizes revenue in accordance with ASC Topic 606, 606” 606 may Distributor and Franchise fee revenue is recognized over the term of the agreements which is generally ten four not
Share-Based Payment Arrangement [Policy Text Block]	Stock-Based Compensation The Company accounts for stock-based compensation in accordance with FASB ASC 718, 718,
Advertising Cost [Policy Text Block]	Advertising Costs Advertising costs are recorded as an expense in the period in which the Company incurs the costs or the first December 31, 2022 2021
Research and Development Expense, Policy [Policy Text Block]	Research and Development Costs relating to research and development are expensed as incurred. Costs primarily relate to engineering salaries and related benefits and material and equipment costs related to testing, product design and development and consulting costs.
Income Tax, Policy [Policy Text Block]	Income Taxes The Company accounts for income taxes under an asset and liability approach for financial accounting and reporting for income taxes. Accordingly, the Company recognizes deferred tax assets and liabilities for the expected impact of differences between the financial statements and the tax basis of assets and liabilities. The Company records a valuation allowance to reduce its deferred tax assets to the amount that is more likely than not not not not
Earnings Per Share, Policy [Policy Text Block]	Net Earnings or Loss per Share The Company’s computation of earnings (loss) per share (“EPS”) includes basic and diluted EPS. Basic EPS is measured as the income (loss) available to common shareholders divided by the weighted average number of common shares outstanding for the period. Diluted EPS is similar to basic EPS but presents the dilutive effect on a per share basis of potential common shares (e.g., common stock warrants and common stock options) as if they had been converted at the beginning of the periods presented, or issuance date, if later. Potential common shares that have an anti-dilutive effect (i.e., those that increase income per share or decrease loss per share) are excluded from the calculation of diluted EPS. Loss per common share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the respective periods. Basic and diluted loss per common share is the same for all periods presented because all common stock warrants and common stock options outstanding were anti-dilutive. At December 31, 2022 2021 Year Ended December 31, 2022 2021 Options and other instruments under the 2012, 2015, 2018 and 2022 Plans to purchase common stock 34,950 116,284 Underwriters and investors warrants issued outside of an EEP 25,000 2,796 Conversion of convertible notes, if-converted method 69,803 — Total 129,753 119,080
New Accounting Pronouncements, Policy [Policy Text Block]	Accounting Pronouncements Recently Adopted In February 2016, No. 2016 02, 842 2016 02” 840, 2016 02 12 12 not November 2019, 842 December 15, 2020 June 2020, No 2020 05 842 December 15, 2021. January 1, 2022. July 2018, No. 2018 11, 842 842, 842, 2016 02 not January 1, 2022, 9 In August 2020, No. 2020 06, 470 20 815 40 2020 06" 2020 06 may 1 2 three 3 December 15, 2023, January 1, 2022 no Accounting Pronouncements Not The Company continually assesses any new accounting pronouncements to determine their applicability. When it is determined that a new accounting pronouncement affects the Company’s financial reporting, the Company undertakes a study to determine the consequences of the change to its financial statements and assures that there are proper controls in place to ascertain that the Company’s financial statements properly reflect the change. In June 2016, No. 2016 13, 326 Measurement of Credit Losses on Financial Instruments 2016 13” not 842 2016 13 not not 2016 13 January 1, 2023 not 2016 13’s

Note 2 - Summary of Significa_2

Note 2 - Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Inventory, Current [Table Text Block]	December 31, December 31, 2022 2021 Raw materials $ 11,491,555 $ 7,089,033 Work in progress — 70,243 Finished goods 832,462 696,829 Total $ 12,324,017 $ 7,856,105
Property, Plant, and Equipment, Estimated Useful lives [Table Text Block]	Computer Equipment and Software (years) 1 - 3 FUV Fleet and FUV Rental Fleet (years) 3 Furniture and Fixtures (years) 2 - 7 Machinery and Equipment (years) 5 - 10 Building (years) 39 Leasehold Improvements Shorter of useful life or lease life
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]	Year Ended December 31, 2022 2021 Options and other instruments under the 2012, 2015, 2018 and 2022 Plans to purchase common stock 34,950 116,284 Underwriters and investors warrants issued outside of an EEP 25,000 2,796 Conversion of convertible notes, if-converted method 69,803 — Total 129,753 119,080

Note 3 - TMW Acquisition (Table

Note 3 - TMW Acquisition (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	Cash $ 1,754,083 Add: Fair value of shares issued 13,038,355 Total consideration $ 14,792,438 Description Fair value Assets acquired: Inventory $ 342,394 Prepaid expenses and other current assets 4,083 Property, plant, and equipment 4,349 Trade name 2,052,000 Proprietary technology 7,010,000 Customer relationships 1,586,000 Goodwill 6,824,209 Total assets acquired $ 17,823,035 Liabilities assumed: Customer deposits $ 91,749 Deferred tax liability 2,938,848 Total liabilities assumed 3,030,597 Estimated fair value of net assets acquired $ 14,792,438
Business Acquisition, Pro Forma Information [Table Text Block]	For the Year Ended December 31, 2021 Revenues $ 4,396,201 Net loss attributable to common stockholders $ (47,823,000 ) Net loss per basic and diluted common share $ (25.80 ) Weighted average common shares outstanding: Basic and diluted 1,857,002

Note 5 - Property and Equipme_2

Note 5 - Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Property, Plant and Equipment [Table Text Block]	December 31, December 31, 2022 2021 Land $ 4,743,526 $ 4,743,526 Buildings 8,006,474 8,006,474 Machinery and equipment 8,443,047 7,282,960 Fixed assets in process 8,569,163 3,269,532 Leasehold improvements 1,193,771 1,165,231 FUV fleet 1,089,888 1,471,534 FUV rental fleet 2,646,379 1,315,980 Computer equipment and software 226,915 258,309 Vehicles 748,707 419,661 Furniture and fixtures 52,007 52,007 Total property and equipment 35,719,877 27,985,214 Less: Accumulated depreciation (5,897,083 ) (3,646,307 ) Total $ 29,822,794 $ 24,338,907

Note 6 - Intangible Assets (Tab

Note 6 - Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Finite-Lived Intangible Assets [Table Text Block]	December 31, 2022 Gross Carrying Amount at Estimated Useful December 31, Accumulated Life (Years) 2022 Amortization Net Book Value Tradename and trademarks 14 $ 2,052,000 $ (273,508 ) $ 1,778,492 Proprietary technology 13 7,010,000 (1,027,107 ) 5,982,893 Customer relationships 10 1,586,000 (302,095 ) 1,283,905 $ 10,648,000 $ (1,602,710 ) $ 9,045,290 December 31, 2021 Gross Carrying Assets Acquired Amount at Pursuant to Estimated Useful December 31, Business Accumulated Life (Years) 2020 Combination(1) Amortization Net Book Value Tradename and trademarks 14 $ — $ 2,052,000 $ (130,950 ) $ 1,921,050 Proprietary technology 13 — 7,010,000 (487,875 ) 6,522,125 Customer relationships 10 — 1,586,000 (143,495 ) 1,442,505 $ — $ 10,648,000 $ (762,320 ) $ 9,885,680
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	Years Ended December 31, Amortization Expense 2023 $ 844,402 2024 844,402 2025 844,402 2026 844,402 2027 844,402 and thereafter 4,823,280 Total $ 9,045,290

Note 7 - Goodwill (Tables)

Note 7 - Goodwill (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Goodwill [Table Text Block]	Goodwill Balance at December 31, 2020 $ — Add: TMW Acquisition 6,824,209 Less: Loss on impairment of goodwill (6,824,209 ) Balance at December 31, 2021 $ —

Note 9 - Leases (Tables)

Note 9 - Leases (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Lease, Cost [Table Text Block]	Year Ended December 31, 2022 Operating lease cost $ 742,945 Short-term lease cost 148,660 Total lease cost $ 891,605
Operating Lease, Assets and Liabilities [Table Text Block]	December 31, 2022 Operating lease right-of-use assets $ 1,336,826 Operating lease liabilities, current $ 666,542 Operating lease liabilities, long-term 744,142 Total operating lease liabilities $ 1,410,684
Operating Lease, Supplemental Cash Flow [Table Text Block]	Year Ended December 31, 2022 Cash paid for amounts included in the measurement of operating lease liabilities $ 751,941
Lessee, Operating Lease, Liability, Maturity [Table Text Block]	2023 $ 745,288 2024 500,457 2025 230,858 2026 58,433 Thereafter - Total minimum lease payments 1,535,036 Less: imputed interest (124,352 ) Total $ 1,410,684
Finance Lease, Assets and Liabilities, Lessee [Table Text Block]	December 31, 2022 Property and equipment, net $ 2,672,177 Finance lease liabilities, current $ 441,523 Finance lease liabilities, long-term 858,488 Total finance lease liabilities $ 1,300,011
Finance Lease, Supplemental Cash Flow [Table Text Block]	Year Ended December 31, 2022 Operating cash flows from finance leases $ (65,094 ) Financing cash flows from finance leases $ (440,722 )
Finance Leases, Depreciation and Interest Expense [Table Text Block]	Year Ended December 31, 2022 Amortization Expense $ 209,912 Interest Expense $ 65,094
Finance Lease, Liability, Fiscal Year Maturity [Table Text Block]	2023 $ 499,426 2024 352,609 2025 352,609 2026 216,507 Thereafter - Total minimum lease payments $ 1,421,151 Less: imputed interest (121,140 ) Total $ 1,300,011

Note 10 - Notes Payable (Tables

Note 10 - Notes Payable (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Debt [Table Text Block]	2023 $ 388,940 2024 348,850 2025 347,294 2026 187,988 2027 74,118 Thereafter 4,101 Total payments $ 1,351,291

Note 13 - Stock-based Payments

Note 13 - Stock-based Payments (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Table Text Block]	Years ended December 31, 2022 2021 Research and development $ 1,108,191 $ 764,473 Sales and marketing 1,232,046 697,137 General and administrative 2,087,113 1,067,769 Cost of goods sold 1,756,924 1,098,693 Total $ 6,184,274 $ 3,628,072
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value [Table Text Block]	2022 2021 Annual dividend yield — — Expected life (years) 6.10 - 6.14 6.0 - 6.3 Risk-free interest rate 1.7% - 3.0% 0.9% - 1.2% Expected volatility 99.2 % 91.9% - 96.8%
Share-Based Payment Arrangement, Option, Activity [Table Text Block]	Weighted Average Remaining Weighted Contractual Number of Average Life Options Exercise Price (in Years) Options outstanding at January 1, 2021 137,023 $ 87.12 8.98 Granted 2,346 249.05 6.29 Exercised (22,359 ) 66.17 — Forfeited or expired (9,762 ) 96.41 — Options outstanding at December 31, 2021 107,248 94.18 8.05 Granted 108,507 89.41 — Exercised (1,194 ) 34.20 — Forfeited or expired (27,881 ) 94.39 — Options outstanding at December 31, 2022 186,680 $ 91.76 6.97 Weighted Average Remaining Weighted Contractual Number of Average Life Options Exercise Price (in Years) Options outstanding at January 1, 2021 30,749 $ 58.89 6.31 Exercised (3,820 ) 60.19 — Forfeited or expired (241 ) 90.40 — Options outstanding at December 31, 2021 26,688 58.41 5.44 Exercised (1,000 ) 50.00 — Options outstanding at December 31, 2022 25,688 $ 58.74 4.51 Weighted Average Remaining Weighted Contractual Number of Average Life Warrants Exercise Price (in Years) Warrants outstanding at January 1, 2021 27,415 $ 11.67 4.41 Exercised (7,750 ) 10.00 — Warrants outstanding at December 31, 2021 19,665 $ 12.32 4.32 Exercised (400 ) 50.00 — Forfeited or expired (3,715 ) 10.00 — Warrants outstanding at December 31, 2022 15,550 $ 11.91 4.21

Note 16 - Income Taxes (Tables)

Note 16 - Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	For the Years Ended December 31, 2022 2021 Current expense (benefit) Federal $ — $ — State 3,974 4,793 Total current expense (benefit) 3,974 4,793 Deferred expense (benefit) Federal — (2,236,080 ) State — (702,768 ) Total deferred expense (benefit) — (2,938,848 ) Total income tax expense (benefit): $ 3,974 $ (2,934,055 )
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	For the Years Ended December 31, 2022 2021 Deferred tax assets: Share-based compensation expense $ 500,320 $ 324,985 Inventory reserve 346,706 225,615 Net operating loss carry forward 37,397,520 27,145,356 Federal research and development credit 1,707,395 646,971 Oregon research and development credit — 46,663 Other 342,768 302,129 Capitalized research and development 4,140,845 — Deferred tax liabilities: Depreciation and amortization (3,069,832 ) (3,144,318 ) Total deferred tax asset 41,365,722 25,547,401 Valuation allowance (41,365,722 ) (25,547,401 ) Net deferred tax asset $ — $ —
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	For the Years Ended December 31, 2022 2021 Statutory U.S. Federal tax rate 21.0 % 21.0 % State and local income taxes - net of Federal benefit 5.2 % 5.5 % Goodwill impairment — % (2.8 )% Non-deductible expenses and other (0.9 )% 0.8 % PPP loan forgiveness — % 0.5 % Stock based compensation (1.8 )% — % Tax credits 1.7 % — % Valuation allowance (25.2 )% (19.1 )% Effective rate tax — % 5.9 %

Note 17 - Segment Reporting (Ta

Note 17 - Segment Reporting (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Reconciliation of Revenue from Segments to Consolidated [Table Text Block]	For the year ended December 31, 2022 FUV Rental TMW Total Revenues $ 5,327,218 $ 242,826 $ 987,482 $ 6,557,526 Loss from operations (55,729,054 ) (2,122,148 ) (1,643,409 ) (59,494,611 ) Unrealized loss on convertible notes and warrants fair value 1,827,474 Interest expense, net 1,083,365 Other expense 469,974 Income tax expense 3,974 Net loss $ (62,879,398 ) For the year ended December 31, 2021 FUV Rental TMW Total Revenues $ 4,048,495 $ 75,918 $ 261,809 $ 4,386,222 Loss from operations (43,407,710 ) (283,094 ) (7,950,766 ) (51,641,570 ) Gain on forgiveness of PPP loan (1,078,482 ) Interest expense, net 216,473 Other income (281,755 ) Income tax benefit (2,934,055 ) Net loss $ (47,563,751 )

Note 2 - Summary of Significa_3

Note 2 - Summary of Significant Accounting Policies (Details Textual)						12 Months Ended
	Feb. 17, 2023 USD ($)	Jan. 18, 2023 USD ($)	Nov. 11, 2022	Oct. 04, 2022 USD ($)	Jan. 14, 2022 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Apr. 03, 2023 USD ($)	Sep. 01, 2022 USD ($)	Jan. 01, 2022 USD ($)
Accounts Receivable, after Allowance for Credit Loss, Total						$ 262,643	$ 127,860
Accounts Receivable, Allowance for Credit Loss, Ending Balance						0	2,500
Inventory Valuation Reserves						1,280,000	826,000
Labor and Overhead Expense						14,110,000	10,755,000
Impairment of Intangible Assets, Finite-Lived						$ 0
Reporting Unit, Percentage of Fair Value in Excess of Carrying Amount						50%
Tangible Asset Impairment Charges, Total						$ 0
Deferred Offering Costs						0	24,000
Adjustments to Additional Paid in Capital, Stock Issued, Issuance Costs						987,227	1,131,781
Advertising Expense						287,000	337,000
Operating Lease, Right-of-Use Asset						1,336,826	$ 0
Operating Lease, Liability, Total						$ 1,410,684
Accounting Standards Update 2016-02 [Member]
Operating Lease, Right-of-Use Asset										$ 1,800,000
Operating Lease, Liability, Total										$ 1,900,000
Senior Secured Convertible Note [Member]
Debt Instrument, Face Amount									$ 10,000,000
Debt Instrument, Unamortized Discount, Total									$ 600,000
Debt Instrument, Interest Rate, Stated Percentage									15%
Debt Issuance Costs, Gross									$ 801,000
Minimum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)						10 years
Maximum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)						14 years
Forecast [Member]
Accounts Payable, Total								$ 8,000,000
Subsequent Event [Member]
Proceeds from Issuance of Private Placement		$ 12,000,000
Subsequent Event [Member] | Secured Debt [Member]
Debt Instrument, Face Amount	$ 6,000,000
Debt Instrument, Unamortized Discount, Total	$ 600,000
Debt Instrument, Interest Rate, Stated Percentage	20%
Debt Instrument, Extension Period (Month)	6 months
Debt Instrument, Fee Amount of Extension	$ 300,000
At-the-market Offering [Member]
Equity Distribution, Maximum Amount					$ 100,000,000
Equity Line of Credit [Member]
Equity Distribution, Maximum Amount				$ 50,000,000
Reverse Stock Split [Member]
Stockholders' Equity Note, Stock Split, Conversion Ratio			20

Note 2 - Summary of Significa_4

Note 2 - Summary of Significant Accounting Policies - Inventory (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Raw materials	$ 11,491,555	$ 7,089,033
Work in progress	0	70,243
Finished goods	832,462	696,829
Total	$ 12,324,017	$ 7,856,105

Note 2 - Summary of Significa_5

Note 2 - Summary of Significant Accounting Policies - Property, Plant, and Equipment (Details)	12 Months Ended
	Dec. 31, 2022
Computer Equipment [Member] | Minimum [Member]
Property, plant, and equipment useful life (Year)	1 year
Computer Equipment [Member] | Maximum [Member]
Property, plant, and equipment useful life (Year)	3 years
FUV Fleet [Member]
Property, plant, and equipment useful life (Year)	3 years
Furniture and Fixtures [Member] | Minimum [Member]
Property, plant, and equipment useful life (Year)	2 years
Furniture and Fixtures [Member] | Maximum [Member]
Property, plant, and equipment useful life (Year)	7 years
Machinery and Equipment [Member] | Minimum [Member]
Property, plant, and equipment useful life (Year)	5 years
Machinery and Equipment [Member] | Maximum [Member]
Property, plant, and equipment useful life (Year)	10 years
Building [Member]
Property, plant, and equipment useful life (Year)	39 years

Note 2 - Summary of Significa_6

Note 2 - Summary of Significant Accounting Policies - Anti-dilutive Securities (Details) - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Antidilutive securities (in shares)	129,753	119,080
Share-Based Payment Arrangement, Option [Member]
Antidilutive securities (in shares)	34,950	116,284
Underwriters and Investors Warrants Issued Outside Of An EEP [Member]
Antidilutive securities (in shares)	25,000	2,796
Convertible Debt Securities [Member]
Antidilutive securities (in shares)	69,803	0

Note 3 - TMW Acquisition (Detai

Note 3 - TMW Acquisition (Details Textual)	Nov. 11, 2022	Feb. 04, 2021 USD ($) shares
Reverse Stock Split [Member]
Stockholders' Equity Note, Stock Split, Conversion Ratio	20
Tilting Motor Works, Inc. (TMW) [Member]
Payments to Acquire Businesses, Gross | $		$ 1,754,083
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares) | shares		21,817
Business Acquisition, Equity Interest Issued or Issuable, Discount for Lack of Marketability		12.50%

Note 3 - TMW Acquisition - Purc

Note 3 - TMW Acquisition - Purchase Price Allocation (Details) - USD ($)	Feb. 04, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Goodwill		$ 0	$ 0	$ 0
Tilting Motor Works, Inc. (TMW) [Member]
Cash	$ 1,754,083
Add: Fair value of shares issued	13,038,355
Total consideration	14,792,438
Inventory	342,394
Prepaid expenses and other current assets	4,083
Property, plant, and equipment	4,349
Goodwill	6,824,209
Total assets acquired	17,823,035
Customer deposits	91,749
Deferred tax liability	2,938,848
Total liabilities assumed	3,030,597
Estimated fair value of net assets acquired	14,792,438
Tilting Motor Works, Inc. (TMW) [Member] | Trade Names [Member]
Intangibles	2,052,000
Tilting Motor Works, Inc. (TMW) [Member] | Patented Technology [Member]
Intangibles	7,010,000
Tilting Motor Works, Inc. (TMW) [Member] | Customer Relationships [Member]
Intangibles	$ 1,586,000

Note 3 - TMW Acquisition - Prof

Note 3 - TMW Acquisition - Proforma Financial Information (Details) - Tilting Motor Works, Inc. (TMW) [Member]	12 Months Ended
	Dec. 31, 2021 USD ($) $ / shares shares
Revenues	$ 4,396,201
Net loss attributable to common stockholders	$ (47,823,000)
Net loss per basic and diluted common share (in dollars per share) | $ / shares	$ (25.80)
Basic and diluted (in shares) | shares	1,857,002

Note 4 - Concentrations (Detail

Note 4 - Concentrations (Details Textual) - Supplier Concentration Risk [Member]	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Accounts Payable [Member]
Number of Significant Vendors	1	3
Purchases and Inventory [Member]
Number of Significant Vendors	0	2
Purchases and Inventory [Member] | Supplier One [Member]
Concentration Risk, Percentage		14%
Purchases and Inventory [Member] | Supplier Two [Member]
Concentration Risk, Percentage		12%

Note 5 - Property and Equipme_3

Note 5 - Property and Equipment (Details Textual)			3 Months Ended	12 Months Ended
	Apr. 19, 2021 USD ($)	Dec. 23, 2020 USD ($) ft² a	Mar. 31, 2021 USD ($) ft² a	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Depreciation, Total				$ 2,925,000	$ 1,594,000
Properties 311 Chambers Street and 1480 West 3rd Avenue [Member]
Area of Real Estate Property (Square Foot) | ft²		187,000
Area of Land (Acre) | a		6.6
Asset Acquisition, Price of Acquisition, Expected		$ 10,250,000
Property 1593 W. 5th Ave. [Member]
Area of Real Estate Property (Square Foot) | ft²			33,000
Area of Land (Acre) | a			4.1
Asset Acquisition, Price of Acquisition, Expected			$ 2,500,000
Properties 311 Chambers Street, 1480 West 3rd Avenue, and 1593 W. 5th Ave. [Member]
Asset Acquisition, Price of Acquisition, Expected			$ 12,750,000
Asset Acquisition, Consideration Transferred, Deferred	$ 1,250,000
Asset Acquisition, Consideration Transferred, Deferred, Period (Year)	1 year

Note 5 - Property and Equipme_4

Note 5 - Property and Equipment - Summary of Property and Equipment (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Property and equipment, gross	$ 35,719,877	$ 27,985,214
Less: Accumulated depreciation	(5,897,083)	(3,646,307)
Total	29,822,794	24,338,907
Land [Member]
Property and equipment, gross	4,743,526	4,743,526
Building [Member]
Property and equipment, gross	8,006,474	8,006,474
Machinery and Equipment [Member]
Property and equipment, gross	8,443,047	7,282,960
Fixed Assets in Process [Member]
Property and equipment, gross	8,569,163	3,269,532
Leasehold Improvements [Member]
Property and equipment, gross	1,193,771	1,165,231
FUV Fleet [Member]
Property and equipment, gross	1,089,888	1,471,534
FUV Rental Fleet [MEmber]
Property and equipment, gross	2,646,379	1,315,980
Computer Equipment [Member]
Property and equipment, gross	226,915	258,309
Vehicles [Member]
Property and equipment, gross	748,707	419,661
Furniture and Fixtures [Member]
Property and equipment, gross	$ 52,007	$ 52,007

Note 6 - Intangible Assets (Det

Note 6 - Intangible Assets (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Amortization of Intangible Assets	$ 844,402	$ 762,000

Note 6 - Intangible Assets - Sc

Note 6 - Intangible Assets - Schedule of Finite Lived Intangible Assets (Details) - USD ($)		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
Gross carrying amount		$ 10,648,000	$ 0
Accumulated amortization		(1,602,710)	762,320
Net book value		9,045,290	9,885,680
Assets acquired	[1]		10,648,000
Accumulated amortization		$ 1,602,710	$ (762,320)
Trademarks and Trade Names [Member]
Estimated useful life (Year)		14 years	14 years
Gross carrying amount		$ 2,052,000	$ 0
Accumulated amortization		(273,508)	130,950
Net book value		1,778,492	1,921,050
Assets acquired			2,052,000
Accumulated amortization		$ 273,508	$ (130,950)
Patented Technology [Member]
Estimated useful life (Year)		13 years	13 years
Gross carrying amount		$ 7,010,000	$ 0
Accumulated amortization		(1,027,107)	487,875
Net book value		5,982,893	6,522,125
Assets acquired			7,010,000
Accumulated amortization		$ 1,027,107	$ (487,875)
Customer Relationships [Member]
Estimated useful life (Year)		10 years	10 years
Gross carrying amount		$ 1,586,000	$ 0
Accumulated amortization		(302,095)	143,495
Net book value		1,283,905	1,442,505
Assets acquired			1,586,000
Accumulated amortization		$ 302,095	$ (143,495)
[1]On February 4, 2021, the Company acquired various assets of Tilting Motor Works, Inc. (See Note 3 – TMW Acquisition)

Note 6 - Intangible Assets - Fu

Note 6 - Intangible Assets - Future Amortization Expense (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
2023	$ 844,402
2024	844,402
2025	844,402
2026	844,402
2027	844,402
and thereafter	4,823,280
Total	$ 9,045,290	$ 9,885,680

Note 7 - Goodwill (Details Text

Note 7 - Goodwill (Details Textual) - USD ($)	3 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Goodwill, Impairment Loss	$ 6,824,000	$ 0	$ 6,824,209
Goodwill, Ending Balance	$ 0	$ 0	$ 0	$ 0

Note 7 - Goodwill - Schedule of

Note 7 - Goodwill - Schedule of Goodwill (Details) - USD ($)	3 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
Balance		$ 0	$ 0
Add: TMW Acquisition			6,824,209
Less: Loss on impairment of goodwill	$ (6,824,000)	0	(6,824,209)
Balance	$ 0	$ 0	$ 0

Note 8 - Customer Deposits (Det

Note 8 - Customer Deposits (Details Textual) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021
Customer Deposit Per Order			$ 500	$ 2,500
TMW Product Line [Member]
Contract with Customer, Liability, Current		$ 112,000			$ 84,000
Deposits Assets		51,400			183,800
Retail Production Vehicles [Member]
Contract with Customer, Liability, Current		410,000			424,300
Deposits Assets		268,300			125,000
Mean-Lean-Machine [Member]
Customer Deposits Per Vehicle		100
Contract with Customer, Liability, Current		962,300			$ 817,100
Deposits Assets		$ 120,600
Minimum [Member] | Retail Production Vehicles [Member]
Customer Deposits Per Vehicle	$ 100
Maximum [Member] | Retail Production Vehicles [Member]
Customer Deposits Per Vehicle	$ 500

Note 9 - Leases (Details Textua

Note 9 - Leases (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2022
Operating Lease, Expense	$ 839,000
Operating Lease, Weighted Average Remaining Lease Term (Year)		2 years 4 months 24 days
Operating Lease, Weighted Average Discount Rate, Percent		8.70%
Property, Plant, and Equipment and Finance Lease Right-of-Use Asset, after Accumulated Depreciation and Amortization, Total		$ 2,530,000
Lessee, Finance Lease, Monthly Payments		52,000
Property, Plant and Equipment, Net, Total	24,338,907	29,822,794
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment, Ending Balance	3,646,307	5,897,083
Finance Lease, Liability, Total	$ 1,065,000	$ 1,300,011
Finance Lease, Weighted Average Remaining Lease Term (Year)		3 years 3 months 14 days
Finance Lease, Weighted Average Discount Rate, Percent		5.53%
Underlying Assets To Secure Finance Lease [Member]
Property, Plant and Equipment, Net, Total		$ 2,713,000
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment, Ending Balance		1,119,000
Minimum [Member]
Lessee, Finance Lease, Monthly Payments		$ 1,500
Lessee, Finance Lease, Term of Contract (Month)		48 months
Lessee, Finance Lease, Discount Rate		3.87%
Maximum [Member]
Lessee, Finance Lease, Monthly Payments		$ 14,000
Lessee, Finance Lease, Term of Contract (Month)		60 months
Lessee, Finance Lease, Discount Rate		8.51%

Note 9 - Leases - Lease Expense

Note 9 - Leases - Lease Expenses (Details)	12 Months Ended
	Dec. 31, 2022 USD ($)
Operating lease cost	$ 742,945
Short-term lease cost	148,660
Total lease cost	$ 891,605

Note 9 - Leases - Right of Use

Note 9 - Leases - Right of Use Assets and Lease Liabilities (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Operating lease right-of-use assets	$ 1,336,826	$ 0
Current portion of operating lease liabilities	666,542	0
Operating lease liabilities	744,142	$ 0
Total operating lease liabilities	$ 1,410,684

Note 9 - Leases - Supplemental

Note 9 - Leases - Supplemental Cash Flow Information (Details)	12 Months Ended
	Dec. 31, 2022 USD ($)
Cash paid for amounts included in the measurement of operating lease liabilities	$ 751,941

Note 9 - Leases - Minimum Lease

Note 9 - Leases - Minimum Lease Payments of Operating Lease (Details)	Dec. 31, 2022 USD ($)
2023	$ 745,288
2024	500,457
2025	230,858
2026	58,433
Thereafter	0
Total minimum lease payments	1,535,036
Less: imputed interest	(124,352)
Total	$ 1,410,684

Note 9 - Leases - Financing Lea

Note 9 - Leases - Financing Leases (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Current portion of finance lease obligations	$ 441,523	$ 352,294
Finance lease obligations	858,488	712,511
Total finance lease liabilities	1,300,011	$ 1,065,000
Property and Equipment, Net [Member]
Property and equipment, net	$ 2,672,177

Note 9 - Leases - Finance Lease

Note 9 - Leases - Finance Lease Supplemental Cash Flow Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Operating cash flows from finance leases	$ (65,094)
Financing cash flows from finance leases	$ (440,722)	$ (385,305)

Note 9 - Leases - Depreciation

Note 9 - Leases - Depreciation and Interest Expense Lease Information (Details)	12 Months Ended
	Dec. 31, 2022 USD ($)
Amortization Expense	$ 209,912
Interest Expense	$ 65,094

Note 9 - Leases - Minimum Lea_2

Note 9 - Leases - Minimum Lease Payments of Financing Leases (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
2023	$ 499,426
2024	352,609
2025	352,609
2026	216,507
Thereafter	0
Total minimum lease payments	1,421,151
Less: imputed interest	(121,140)
Finance Lease, Liability, Total	$ 1,300,011	$ 1,065,000

Note 10 - Notes Payable (Detail

Note 10 - Notes Payable (Details Textual) - USD ($)			12 Months Ended
	Apr. 27, 2021	May 05, 2020	Dec. 31, 2022	Dec. 31, 2021
Long-Term Debt, Total			$ 1,351,291
Equipment Financing Notes Payable [Member]
Debt Instrument, Periodic Payment, Total			54,000
Debt Instrument, Face Amount			2,776,000
Long-Term Debt, Total			$ 1,351,000	$ 1,678,000
Equipment Financing Notes Payable [Member] | Minimum [Member]
Debt Instrument, Interest Rate, Stated Percentage			1.99%
Debt Instrument, Periodic Payment, Total			$ 300
Debt Instrument, Term (Month)			60 months
Equipment Financing Notes Payable [Member] | Maximum [Member]
Debt Instrument, Interest Rate, Stated Percentage			9.90%
Debt Instrument, Periodic Payment, Total			$ 12,000
Debt Instrument, Term (Month)			72 months
Paycheck Protection Program CARES Act [Member]
Proceeds from Notes Payable, Total		$ 1,069,000
Debt Instrument, Interest Rate, Stated Percentage		1%
Debt Instrument, Periodic Payment, Total		$ 60,000
Extinguishment of Debt, Amount	$ 1,069,000
Extinguishment of Debt, Interest	$ 10,000
Long-Term Debt, Gross				$ 0

Note 10 - Notes Payable - Sched

Note 10 - Notes Payable - Schedule of Debt (Details)	Dec. 31, 2022 USD ($)
2023	$ 388,940
2024	348,850
2025	347,294
2026	187,988
2027	74,118
Thereafter	4,101
Total payments	$ 1,351,291

Note 11 - Convertible Notes (De

Note 11 - Convertible Notes (Details Textual) - USD ($)			12 Months Ended
	Sep. 01, 2022	Apr. 25, 2022	Dec. 31, 2022	Dec. 31, 2021	Aug. 31, 2022
Fair Value, Debt Instrument, Valuation Techniques, Change in Technique, Quantification of Effect			$ (1,827,474)	$ 0
Convertible Debt, Noncurrent			$ 4,887,690	$ 0
Common Stock, No Par Value (in dollars per share)			$ 0	$ 0
Convertible Debt, Current			$ 5,639,231	$ 0
Warrant Liabilities, Current			374,474	$ 0
Warrants in Connection with Securities Purchase Agreement [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)					500,000
Class of Warrant or Right, Issued During Period (in shares)	25,000
Warrants and Rights Outstanding, Term (Year)	5 years
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)	$ 200
Proceeds from Issuance of Debt and Warrant	$ 9,400,000
Warrants, Fair Value	598,670
Unrealized Gain on Warrants			224,196
Warrant Liabilities, Current			374,474
Convertible Promissory Note [Member] | Ducera Investments LLC [Member]
Debt Instrument, Face Amount		$ 4,500,000
Debt Instrument, Interest Rate, Stated Percentage		10%
Debt Instrument, Term (Month)		5 years
Debt Instrument, Convertible, Conversion Price (in dollars per share)		$ 140
Debt Instrument, Convertible, Conversion Price, Pre-reverse Split (in dollars per share)		$ 7
Debt Instrument, Consecutive Trading Period (Day)		30 days
Fair Value, Debt Instrument, Valuation Techniques, Change in Technique, Quantification of Effect			(306,440)
Convertible Debt, Noncurrent			$ 4,887,690
Convertible Promissory Note [Member] | Ducera Investments LLC [Member] | Minimum [Member]
Debt Instrument, Convertible, Conversion Price (in dollars per share)			$ 86.60
Debt Instrument, Convertible, Conversion Price, Pre-reverse Split (in dollars per share)			$ 4.33
Senior Secured Convertible Note [Member]
Debt Instrument, Face Amount	$ 10,000,000
Debt Instrument, Interest Rate, Stated Percentage	15%
Debt Instrument, Term (Month)	24 months
Debt Instrument, Convertible, Conversion Price (in dollars per share)	$ 5
Fair Value, Debt Instrument, Valuation Techniques, Change in Technique, Quantification of Effect			$ (1,745,230)
Debt Instrument, Authorized Amount					$ 20,000,000
Common Stock, No Par Value (in dollars per share)					$ 0
Debt Instrument, Unamortized Discount, Total	$ 600,000
Debt Instrument, Coupon Rate	6%
Debt Instrument, Discount if Paid in Common Stock	8%
Long-Term Debt, Gross	$ 8,801,330
Debt Issuance Costs, Net, Total	$ 232,669
Convertible Debt, Current			$ 5,639,231

Note 12 - Stockholders' Equity

Note 12 - Stockholders' Equity (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Nov. 11, 2022	Jan. 14, 2022	Jan. 25, 2021
Preferred Stock, Shares Authorized (in shares)	5,000,000
Preferred Stock, No Par Value (in dollars per share)	$ 0
Mandatory Conversion Threshold	$ 15,000,000
Preferred Stock, Shares Issued (in shares)	0	0
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period (in shares)	2,202	26,133
Proceeds from Stock Options Exercised	$ 91,095	$ 1,706,796
Proceeds from Warrant Exercises	$ 20,000	$ 1,727,502
Preferred Stock, Shares Outstanding, Ending Balance (in shares)	0	0
Conversion of Convertible Notes Into Common Stock [Member]
Stock Issued During Period, Shares, Conversion of Convertible Securities (in shares)	363,349
Stock Issued During Period, Value, Conversion of Convertible Securities	$ 4,625,000
At-the-market Offering [Member]
Equity Offering, Maximum Offering Amount					$ 80,000,000
Stock Issued During Period, Shares, New Issues (in shares)		92,659
Proceeds from Issuance of Common Stock		$ 33,106,000
Sales Agreement [Member[
Equity Offering, Maximum Offering Amount				$ 100,000,000
Stock Issued During Period, Shares, New Issues (in shares)	429,743
Proceeds from Issuance of Common Stock	$ 27,198,000
Equity Line of Credit [Member]
Equity Offering, Maximum Offering Amount			$ 50,000,000
Stock Issued During Period, Shares, New Issues (in shares)	488,637
Proceeds from Issuance of Common Stock	$ 2,155,025	$ 0
Employee Warrants Exercised Cash [Member]
Class of Warrant or Right, Exercised During Period (in shares)	400	7,750
Class of Warrant or Right, Exercised During Period, Exercise Price (in dollars per share)	$ 50	$ 10
Proceeds from Warrant Exercises	$ 20,000	$ 78,000
Warrants to Investors, Exercised Cashless [Member]
Class of Warrant or Right, Exercised During Period (in shares)		23,571
Class of Warrant or Right, Exercised During Period, Exercise Price (in dollars per share)		$ 70
Proceeds from Warrant Exercises		$ 1,650,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period, Weighted Average Grant Date Fair Value (in dollars per share)		$ 2.362
Minimum [Member]
Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price (in dollars per share)	$ 34.20
Minimum [Member] | Conversion of Convertible Notes Into Common Stock [Member]
Debt Instrument, Convertible, Conversion Price (in dollars per share)	9
Minimum [Member] | At-the-market Offering [Member]
Shares Issued, Price Per Share (in dollars per share)		247.20
Minimum [Member] | Sales Agreement [Member[
Shares Issued, Price Per Share (in dollars per share)	16.96
Minimum [Member] | Equity Line of Credit [Member]
Shares Issued, Price Per Share (in dollars per share)	3.71
Maximum [Member]
Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price (in dollars per share)	112.20
Maximum [Member] | Conversion of Convertible Notes Into Common Stock [Member]
Debt Instrument, Convertible, Conversion Price (in dollars per share)	25.59
Maximum [Member] | At-the-market Offering [Member]
Shares Issued, Price Per Share (in dollars per share)		$ 657.40
Maximum [Member] | Sales Agreement [Member[
Shares Issued, Price Per Share (in dollars per share)	143.63
Maximum [Member] | Equity Line of Credit [Member]
Shares Issued, Price Per Share (in dollars per share)	$ 8.02
Consultant [Member]
Stock Issued During Period, Shares, Issued for Services (in shares)	1,000	871
Stock Issued During Period, Value, Issued for Services	$ 68,361	$ 221,000
Equity Incentive Plans [Member]
Common Stock, Capital Shares Reserved for Future Issuance (in shares)	378,296
Class of Warrant or Right, Outstanding (in shares)	278,296	198,681
Outside of Equity Incentive Plans [Member]
Common Stock, Capital Shares Reserved for Future Issuance (in shares)	25,000	6,112
Series A-1 Preferred Stock [Member]
Preferred Stock, Shares Authorized (in shares)	1,500,000
Series C Preferred Stock [Member]
Preferred Stock, Shares Authorized (in shares)	2,000,000	2,000,000
Preferred Stock, Shares Issued (in shares)	0	0
Preferred Stock, Shares Outstanding, Ending Balance (in shares)	0	0

Note 13 - Stock-based Payment_2

Note 13 - Stock-based Payments (Details Textual)	12 Months Ended
	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2021 USD ($) $ / shares shares	Dec. 31, 2019 shares	Jul. 29, 2022 shares	Jun. 11, 2021 shares	Jun. 10, 2021 shares	Apr. 20, 2020 shares	Jun. 09, 2018 shares	Dec. 31, 2012 shares
Share-Based Payment Arrangement, Expense | $	$ 6,184,274	$ 3,628,072
2022 Omnibus Stock Incentive Plan [member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Authorized (in shares)				100,000
The 2018 Omnibus Stock Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Authorized (in shares)			100,000		300,000	200,000	200,000	50,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Additional Shares Authorized (in shares)			50,000
Common Stock, Capital Shares Reserved for Future Issuance (in shares)	237,059
Share-Based Payment Arrangement, Expense | $	$ 6,160,898	$ 3,547,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)	108,507	2,346
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Dividend Rate	0%	0%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate	99.20%
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Number (in shares)	91,064
Share-Based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Exercise Price (in dollars per share) | $ / shares	$ 88.06
Share-Based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Remaining Contractual Term (Year)	6 years 11 months 19 days
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total | $	$ 4,247,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)	1 year 9 months 29 days
The 2018 Omnibus Stock Incentive Plan [Member] | Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term (Year)	6 years 1 month 6 days	6 years
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate	1.70%	0.90%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate		91.90%
The 2018 Omnibus Stock Incentive Plan [Member] | Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term (Year)	6 years 1 month 20 days	6 years 3 months 18 days
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate	3%	1.20%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate		96.80%
The 2018 Omnibus Stock Incentive Plan [Member] | Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)	108,507	40,613
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Grant Date Fair Value | $	$ 6,170,055	$ 6,904,206
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term (Year)	6 years 1 month 13 days	6 years 3 months 14 days
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate	2.40%	1.02%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Dividend Rate	0%	0%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate	99.20%	92.50%
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)	3 years	3 years
The 2018 Omnibus Stock Incentive Plan [Member] | Share-Based Payment Arrangement [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	14,842	1,404
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Fair Value | $	$ 890,000	$ 342,000
The 2018 Omnibus Stock Incentive Plan [Member] | Share-Based Payment Arrangement [Member] | Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period, Intrinsic Value, Amount Per Share (in dollars per share) | $ / shares	$ 17.18	$ 155.60
The 2018 Omnibus Stock Incentive Plan [Member] | Share-Based Payment Arrangement [Member] | Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period, Intrinsic Value, Amount Per Share (in dollars per share) | $ / shares	$ 132.20	$ 343.80
The 2015 Stock Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Authorized (in shares)	50,000
Common Stock, Capital Shares Reserved for Future Issuance (in shares)	25,688
Share-Based Payment Arrangement, Expense | $	$ 23,376	$ 81,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Number (in shares)	25,613
Share-Based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Exercise Price (in dollars per share) | $ / shares	$ 58.79
Share-Based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Remaining Contractual Term (Year)	4 years 6 months 3 days
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total | $	$ 1,675
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)	4 months 2 days
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)	0
The2012 Employee Stock Benefit Plan [Member]
Common Stock, Capital Shares Reserved for Future Issuance (in shares)	15,550								50,000
Share-Based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Exercise Price (in dollars per share) | $ / shares	$ 11.91
Share-Based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Remaining Contractual Term (Year)	4 years 2 months 15 days
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)	0
The2012 Employee Stock Benefit Plan [Member] | Minimum [Member] | Measurement Input, Expected Term [Member]
Warrants and Rights Outstanding, Measurement Input	5
The2012 Employee Stock Benefit Plan [Member] | Maximum [Member] | Measurement Input, Expected Term [Member]
Warrants and Rights Outstanding, Measurement Input	15

Note 13 - Stock-based Payment_3

Note 13 - Stock-based Payments - Stock-based Compensation (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Share-Based Payment Arrangement, Expense	$ 6,184,274	$ 3,628,072
Research and Development Expense [Member]
Share-Based Payment Arrangement, Expense	1,108,191	764,473
Selling and Marketing Expense [Member]
Share-Based Payment Arrangement, Expense	1,232,046	697,137
General and Administrative Expense [Member]
Share-Based Payment Arrangement, Expense	2,087,113	1,067,769
Cost of Sales [Member]
Share-Based Payment Arrangement, Expense	$ 1,756,924	$ 1,098,693

Note 13 - Stock-Based Payment_4

Note 13 - Stock-Based Payments - Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (Details) - The 2018 Omnibus Stock Incentive Plan [Member]	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Annual dividend yield	0%	0%
Expected volatility	99.20%
Minimum [Member]
Expected life (years) (Year)	6 years 1 month 6 days	6 years
Risk-free interest rate	1.70%	0.90%
Expected volatility		91.90%
Maximum [Member]
Expected life (years) (Year)	6 years 1 month 20 days	6 years 3 months 18 days
Risk-free interest rate	3%	1.20%
Expected volatility		96.80%

Note 13 - Stock-Based Payment_5

Note 13 - Stock-Based Payments - Schedule of Share Based Compensation, Stock Options Activity (Details) - $ / shares	12 Months Ended			24 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2021
Exercised, options (in shares)	(2,202)	(26,133)
The 2018 Omnibus Stock Incentive Plan [Member]
Awards outstanding, options (in shares)	107,248	137,023
Awards outstanding, exercise price (in dollars per share)	$ 94.18	$ 87.12
Awards outstanding, contractual life (Year)	6 years 11 months 19 days	8 years 18 days	8 years 11 months 23 days
Granted, options (in shares)	108,507	2,346
Granted, exercise price (in dollars per share)	$ 89.41	$ 249.05
Granted, contractual life (Year)		6 years 3 months 14 days
Exercised, options (in shares)	(1,194)	(22,359)
Exercised, exercise price (in dollars per share)	$ 34.20	$ 66.17
Forfeited or expired, options (in shares)	(27,881)	(9,762)
Forfeited or expired, exercise price (in dollars per share)	$ 94.39	$ 96.41
Awards outstanding, options (in shares)	186,680	107,248	137,023	107,248
Awards outstanding, exercise price (in dollars per share)	$ 91.76	$ 94.18	$ 87.12	$ 94.18
Warrants outstanding, exercise price (in dollars per share)	$ 91.76	$ 94.18	$ 87.12	$ 94.18
The 2015 Stock Incentive Plan [Member]
Awards outstanding, options (in shares)	26,688	30,749
Awards outstanding, exercise price (in dollars per share)	$ 58.41	$ 58.89
Awards outstanding, contractual life (Year)	4 years 6 months 3 days	5 years 5 months 8 days		6 years 3 months 21 days
Awards outstanding, options (in shares)	25,688	26,688	30,749	26,688
Awards outstanding, exercise price (in dollars per share)	$ 58.74	$ 58.41	$ 58.89	$ 58.41
Exercised, shares (in shares)	(1,000)	(3,820)
Exercised warrants, exercise price (in dollars per share)	$ 50	$ 60.19
Forfeited or expired, shares (in shares)		(241)
Forfeited or expired warrants, exercise price (in dollars per share)		$ 90.40
Warrants outstanding, exercise price (in dollars per share)	$ 58.74	$ 58.41	$ 58.89	$ 58.41
The2012 Employee Stock Benefit Plan [Member]
Awards outstanding, options (in shares)	19,665	27,415
Awards outstanding, exercise price (in dollars per share)	$ 12.32	$ 11.67
Awards outstanding, contractual life (Year)	4 years 2 months 15 days	4 years 3 months 25 days	4 years 4 months 28 days
Awards outstanding, options (in shares)	15,550	19,665	27,415	19,665
Awards outstanding, exercise price (in dollars per share)	$ 11.91	$ 12.32	$ 11.67	$ 12.32
Exercised, shares (in shares)	(400)	(7,750)
Exercised warrants, exercise price (in dollars per share)	$ 50	$ 10
Forfeited or expired, shares (in shares)	(3,715)
Forfeited or expired warrants, exercise price (in dollars per share)	$ 10
Warrants outstanding, exercise price (in dollars per share)	$ 11.91	$ 12.32	$ 11.67	$ 12.32

Note 14 - Commitments and Con_2

Note 14 - Commitments and Contingencies (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Litigation Settlement, Expense	$ 1,500,000
Loss Contingency Accrual, Ending Balance	0	$ 1,500,000
Loss Contingency Accrual, Payments	400,000
Loss Contingency Accrual, Period Increase (Decrease), Total	$ 1,100,000

Note 15 - Related Party Trans_2

Note 15 - Related Party Transactions (Details Textual) - USD ($)	Sep. 01, 2022	Dec. 31, 2022	Apr. 25, 2022
Entity Owned by Chief Operating Officer [Member]
Due to Related Parties, Total		$ 0
Ducera Investments LLC [Member] | Reimbursement for Third Party Legal Fees and Expenses [Member]
Related Party Transaction, Amounts of Transaction	$ 67,000
Ducera Investments LLC [Member] | Convertible Promissory Note [Member]
Debt Instrument, Face Amount			$ 4,500,000

Note 16 - Income Taxes (Details

Note 16 - Income Taxes (Details Textual)	Dec. 31, 2022 USD ($)
Operating Loss Carryforwards	$ 138,200,000
Operating Loss Carryforwards Subject to Expiration	$ 10,700,000

Note 16 - Income Taxes - Schedu

Note 16 - Income Taxes - Schedule of Components of Income Tax Expense (Benefit) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Federal, current	$ 0	$ 0
State, current	3,974	4,793
Total current expense (benefit)	3,974	4,793
Federal, deferred	0	(2,236,080)
State, deferred	0	(702,768)
Total deferred expense (benefit)	0	(2,938,848)
Total income tax expense (benefit):	$ 3,974	$ (2,934,055)

Note 16 - Income Tax - Schedule

Note 16 - Income Tax - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Share-based compensation expense	$ 500,320	$ 324,985
Inventory reserve	346,706	225,615
Net operating loss carry forward	37,397,520	27,145,356
Federal research and development credit	1,707,395	646,971
Oregon research and development credit	0	46,663
Other	342,768	302,129
Capitalized research and development	4,140,845	0
Depreciation and amortization	(3,069,832)	(3,144,318)
Total deferred tax asset	41,365,722	25,547,401
Valuation allowance	(41,365,722)	(25,547,401)
Net deferred tax asset	$ 0	$ 0

Note 16 - Income Taxes - Sche_2

Note 16 - Income Taxes - Schedule of Effective Income Tax Rate Reconciliation (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Statutory U.S. Federal tax rate	21%	21%
State and local income taxes - net of Federal benefit	5.20%	5.50%
Goodwill impairment	0%	(2.80%)
Non-deductible expenses and other	(0.90%)	0.80%
PPP loan forgiveness	0%	0.50%
Stock based compensation	(1.80%)	0%
Tax credits	1.70%	0%
Valuation allowance	(25.20%)	(19.10%)
Effective rate tax	0%	5.90%

Note 17 - Segment Reporting - S

Note 17 - Segment Reporting - Segment Reporting (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Revenues	$ 6,557,526	$ 4,386,222
Loss from operations	(59,494,611)	(51,641,570)
Unrealized loss on convertible note fair value	1,827,474	0
Interest expense, net	1,083,365	216,473
Other expense	469,974	(281,755)
Income tax expense	3,974	(2,934,055)
Net loss	(62,879,398)	(47,563,751)
Gain on forgiveness of PPP loan	0	(1,078,482)
Other expense/(income)	469,974	(281,755)
FUV [Member]
Revenues	5,327,218	4,048,495
Loss from operations	(55,729,054)	(43,407,710)
Rental [Member]
Revenues	242,826	75,918
Loss from operations	(2,122,148)	(283,094)
TMW [Member]
Revenues	987,482	261,809
Loss from operations	$ (1,643,409)	$ (7,950,766)

Note 18 - Subsequent Events (De

Note 18 - Subsequent Events (Details Textual) - USD ($)	Feb. 17, 2023	Jan. 18, 2023	Sep. 01, 2022
Senior Secured Convertible Note [Member]
Debt Instrument, Face Amount			$ 10,000,000
Debt Instrument, Interest Rate, Stated Percentage			15%
Subsequent Event [Member] | Secured Debt [Member]
Debt Instrument, Face Amount	$ 6,000,000
Debt Instrument, Interest Rate, Stated Percentage	20%
Debt Instrument, Interest Rate, If Repaid in Full Within 6 Months	10%
Debt Instrument, Interest Rate, Extension Period	0%
Debt Instrument, Extension Period (Month)	6 months
Debt Instrument, Fee Amount	$ 600,000
Debt Instrument, Fee Amount of Extension	300,000
Debt Instrument, Extension, Minimum Interest Paid	600,000
Debt Instrument, Extension, Minimum Interest Paid, If Repaid Within 6 Months	300,000
Debt Instrument, Holdback Amount	$ 500,000
Subsequent Event [Member] | Senior Secured Convertible Note [Member]
Repayments of Debt		$ 7,500,000
Subsequent Event [Member] | Pre-Funded Warrants [Member]
Class of Warrant or Right, Maximum Number to be Issued (in shares)		700,000
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)		$ 0.0001
Subsequent Event [Member] | Common Warrants [Member]
Class of Warrant or Right, Maximum Number to be Issued (in shares)		4,000,000
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)		$ 3
Warrants and Rights Outstanding, Term (Year)		5 years
Subsequent Event [Member] | Pre-Funded Warrants and Common Warrants [Member]
Equity Offering, Unit Price (in dollars per share)		$ 2.9999
Registered Direct Offering [Member] | Subsequent Event [Member]
Equity Offering, Maximum Shares (in shares)		3,300,000
Equity Offering, Unit Price (in dollars per share)		$ 3
Equity Offering, Maximum Offering Amount		$ 12,000,000
Equity Offering, Expected Gross Proceeds After Expenses		$ 10,700,000