Envirotech Vehicles (EVTV) 10-Q 14 Nov 24 2024 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2024	Nov. 11, 2024
Document Information [Line Items]
Entity Central Index Key	0001563568
Entity Registrant Name	Envirotech Vehicles, Inc.
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2024
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2024
Document Transition Report	false
Entity File Number	001-38078
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	46-0774222
Entity Address, Address Line One	1425 Ohlendorf Road
Entity Address, City or Town	Osceola
Entity Address, State or Province	AR
Entity Address, Postal Zip Code	72370
City Area Code	870
Local Phone Number	970-3355
Title of 12(b) Security	Common Stock, par value $0.00001 per share
Trading Symbol	EVTV
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		16,772,612

Consolidated Balance Sheets (Cu

Consolidated Balance Sheets (Current Period Unaudited) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
ASSETS
Cash and cash equivalents	$ 682,654	$ 456,719
Accounts receivable, net of allowance of $17,611 and $20,929 respectively	1,090,399	692,102
Inventory, net	6,703,221	6,830,593
Inventory deposits	2,857,314	3,300,388
Prepaid expenses	726,628	614,238
Other current assets	177,930	162,119
Total current assets	12,238,146	12,056,159
Property and equipment, net	441,728	320,687
Right-of-use asset	316,767	538,932
Goodwill	9,583,836	9,583,836
Other non-current assets	252,807	153,555
Total assets	22,833,284	22,653,169
Current liabilities:
Accounts payable	1,082,445	760,802
Accrued liabilities	1,114,307	452,236
Operating lease liability - short-term	313,479	291,263
Options liability, at fair value	471,014	0
Notes payable - current	590,274	269,245
Total current liabilities	3,571,519	1,773,546
Long-term liabilities
Operating lease liability - long-term	0	235,625
Related party note	918,063
Notes Payable	5,731	10,420
Total liabilities	3,880,250	2,019,591
Stockholders’ equity:
Preferred stock, 5,000,000 authorized, $0.00001 par value per share, none issued and outstanding as of September 30, 2024, and December 31, 2023	0	0
Common stock, 350,000,000 authorized, $0.00001 par value per share, 16,772,612 and 15,171,748 issued and outstanding as of September 30, 2024, and December 31, 2023, respectively	170	152
Additional paid-in capital	90,087,804	85,245,925
Accumulated deficit	(71,134,940)	(64,612,499)
Total stockholders’ equity	18,953,034	20,633,578
Total liabilities and stockholders’ equity	22,833,284	22,653,169
Related Party [Member]
Long-term liabilities
Related party note	$ 303,000	$ 0

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Allowance	$ 17,611	$ 20,929
Preferred Stock, Shares Authorized (in shares)	5,000,000	5,000,000
Preferred stock, par value (in dollars per share)	$ 0.00001	$ 0.00001
Preferred Stock, Shares Outstanding (in shares)	0	0
Preferred stock, shares issued (in shares)	0	0
Common stock, authorized (in shares)	350,000,000	350,000,000
Common stock, par value (in dollars per share)	$ 0.00001	$ 0.00001
Common stock, issued (in shares)	16,772,612	15,171,748
Common stock, oustanding (in shares)	16,772,612	15,171,748

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Sales	$ 0	$ 100,024	$ 1,623,260	$ 2,756,103
Cost of sales	133,931	80,283	1,245,149	1,739,005
Gross profit	(133,931)	19,741	378,111	1,017,098
Operating expenses
General and administrative	1,395,921	2,578,727	6,056,919	6,785,405
Consulting	55,000	(13,312)	55,000	207,930
Research and development	20,470	46,734	152,351	175,546
Goodwill impairment charge	0	3,392,129	0	3,392,129
Total operating expenses, net	1,471,391	6,004,278	6,264,270	10,561,010
Loss from operations	(1,605,322)	(5,984,537)	(5,886,159)	(9,543,912)
Other (expense)/income:
Interest (expense) income, net	(30,874)	(2,647)	(38,084)	43,455
Unrealized gain (loss) on financial instruments at fair value	403,625	0	(595,783)	0
Other expense	(2,415)	(1,239)	(2,415)	(9,903)
Total other (expense)/income	370,336	(3,886)	(636,282)	33,552
Loss before income taxes	(1,234,986)	(5,988,423)	(6,522,441)	(9,510,360)
Income tax expense	0	0	0	0
Net loss	$ (1,234,986)	$ (5,988,423)	$ (6,522,441)	$ (9,510,360)
Net loss per share to common stockholders:
Basic and diluted (in dollars per share)	$ (0.08)	$ (0.4)	$ (0.41)	$ (0.63)
Weighted shares used in the computation of net loss per share:
Basic and diluted (in shares)	16,302,177	15,068,208	15,872,826	15,036,967

Consolidated Statement of Stock

Consolidated Statement of Stockholders' Equity (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance (in shares) at Dec. 31, 2022	15,021,088
Balance at Dec. 31, 2022	$ 150	$ 83,923,350	$ (51,928,520)	$ 31,994,980
Stock based compensation	0	87,144	0	87,144
Net loss	$ 0	0	(2,267,908)	(2,267,908)
Balance (in shares) at Mar. 31, 2023	15,021,088
Balance at Mar. 31, 2023	$ 150	84,010,494	(54,196,428)	29,814,216
Balance (in shares) at Dec. 31, 2022	15,021,088
Balance at Dec. 31, 2022	$ 150	83,923,350	(51,928,520)	31,994,980
Net loss				(9,510,360)
Balance (in shares) at Sep. 30, 2023	15,106,088
Balance at Sep. 30, 2023	$ 151	85,220,733	(61,438,880)	23,782,004
Balance (in shares) at Mar. 31, 2023	15,021,088
Balance at Mar. 31, 2023	$ 150	84,010,494	(54,196,428)	29,814,216
Stock based compensation	0	105,166	0	105,166
Net loss	$ 0	0	(1,254,029)	(1,254,029)
Balance (in shares) at Jun. 30, 2023	15,021,088
Balance at Jun. 30, 2023	$ 150	84,115,660	(55,450,457)	28,665,353
Stock based compensation	0	1,105,074	0	1,105,074
Net loss	$ 0	0	(5,988,423)	(5,988,423)
Balance (in shares) at Sep. 30, 2023	15,106,088
Balance at Sep. 30, 2023	$ 151	85,220,733	(61,438,880)	23,782,004
Common stock issued for services (in shares)	85,000
Common stock issued for services	$ 1	(1)	0	0
Balance (in shares) at Dec. 31, 2023	15,171,748
Balance at Dec. 31, 2023	$ 152	85,245,925	(64,612,499)	20,633,578
Common stock issued for cash (in shares)	348,889
Common stock issued for cash	$ 3	585,496		585,499
Stock based compensation	0	1,818,383	0	1,818,383
Net loss	$ 0	0	(4,532,363)	(4,532,363)
Balance (in shares) at Mar. 31, 2024	15,520,637
Balance at Mar. 31, 2024	$ 155	87,649,804	(69,144,862)	18,505,097
Balance (in shares) at Dec. 31, 2023	15,171,748
Balance at Dec. 31, 2023	$ 152	85,245,925	(64,612,499)	20,633,578
Net loss				(6,522,441)
Balance (in shares) at Sep. 30, 2024	16,772,612
Balance at Sep. 30, 2024	$ 170	90,087,804	(71,134,940)	18,953,034
Balance (in shares) at Mar. 31, 2024	15,520,637
Balance at Mar. 31, 2024	$ 155	87,649,804	(69,144,862)	18,505,097
Common stock issued for cash (in shares)	170,774
Common stock issued for cash	$ 4	363,745	0	363,749
Stock based compensation	0	35,045	0	35,045
Net loss	$ 0	0	(755,092)	(755,092)
Balance (in shares) at Jun. 30, 2024	15,691,411
Balance at Jun. 30, 2024	$ 159	88,048,594	(69,899,954)	18,148,799
Common stock issued for cash (in shares)	512,047
Common stock issued for cash	$ 5	849,995	0	850,000
Stock based compensation	0	17,962	0	17,962
Net loss	$ 0	0	(1,234,986)	(1,234,986)
Conversion of short-term note to common stock (in shares)	505,051
Conversion of short-term note to common stock	$ 5	1,046,254	0	1,046,259
Common stock issued - commitment fee (equity line of credit) (in shares)	64,103
Common stock issued - commitment fee (equity line of credit)	$ 1	124,999	0	125,000
Balance (in shares) at Sep. 30, 2024	16,772,612
Balance at Sep. 30, 2024	$ 170	$ 90,087,804	$ (71,134,940)	$ 18,953,034

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended				9 Months Ended		12 Months Ended
	Sep. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Cash flows from operating activities:
Net loss	$ (1,234,986)	$ (4,532,363)	$ (5,988,423)	$ (2,267,908)	$ (6,522,441)	$ (9,510,360)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation					112,174	93,737
Unrealized loss on marketable securities					595,783	9,903
Stock based compensation expense					1,871,386	1,297,384
Goodwill impairment charge	0		3,392,129		0	3,392,129	$ 5,098,784
Changes in assets and liabilities:
Accounts receivable					(398,297)	449,322
Inventory					127,372	(1,210,921)
Inventory deposits					443,074	1,696,180
Prepaid expenses					(112,390)	3,190
Other assets					232,102	(112,382)
Accounts payable					317,456	90,272
Accrued liabilities					700,014	(238,030)
Other liabilities					(215,109)	0
Net cash used in operating activities					(2,848,876)	(4,039,576)
Cash flows from investing activities:
Purchase of property and equipment					(229,029)	(36,331)
Sale of marketable securities					0	2,342,643
Net cash (used in) provided by investing activities					(229,029)	2,306,312
Cash flows from financing activities:
Proceeds from issuance of common stock					1,799,248	0
Proceeds from issuance of convertible note					901,000	0
Proceeds from related party loan					300,000	0
Proceeds from debt					648,937	0
Principal repayments on debt					(345,345)	(213,161)
Net cash provided by (used in) by financing activities					3,303,840	(213,161)
Net change in cash, restricted cash and cash equivalents					225,935	(1,946,425)
Cash and cash equivalents at the beginning of the period		$ 456,719		$ 2,825,467	456,719	2,825,467	2,825,467
Cash and cash equivalents at the end of the period	$ 682,654		$ 879,042		682,654	879,042	$ 456,719
Supplemental cash flow disclosures:
Cash paid for interest expense					14,623	5,808
Non-cash common stock issued for services					0	1
Stock issued for equity line of credit commitment fees					125,000	0
Cancellation of Convertible note cancelled and transferred to Notes payable - current					1,025,743	0
Conversion of short-term note to common stock					1,046,259	0
Capital expenditures unpaid on September 30, 2024					$ 4,187	$ 0

Note 1 - Organization and Opera

Note 1 - Organization and Operations	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Nature of Operations [Text Block]	1. Organization and Operations Envirotech Vehicles, Inc. (the “Company”), including its consolidated subsidiaries, is a provider of purpose-built zero

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Significant Accounting Policies [Text Block]	2. Summary of Significant Accounting Policies Basis of Presentation September 30, 2024 three nine September 30, 2024 December 31, 2023 2022 10 March 28, 2024. three nine September 30, 2024 not Principles of Consolidation Use of Estimates Fair Value of Financial Instruments 820, 820" three Level 1: Level 2: Level 3: no The Company does not 4 Revenue Recognition zero 606, 606" September 30, 2024 one not three September 30, 2024 One nine September 30, 2024 $ September 30, 2024 December 31, 2023, In applying ASC 606, ( 1 identify any contracts with customers; ( 2 determine if multiple performance obligations exist; ( 3 determine the transaction price; ( 4 allocate the transaction price to the respective obligation; and ( 5 recognize the revenue as the obligation is satisfied. Product revenue includes the sale of electric trucks and cargo vans. These sales represent a single performance obligation and revenue is recognized when the vehicle is delivered and the customer has accepted the vehicle and signed the appropriate documentation acknowledging receipt of the vehicle. At this time, the title of the vehicle is transferred to the customer. Cash and Cash Equivalents three September 30, 2024 December 31, 2023 Marketable Securities not $0 September 30, 2024 December 31, 2023, Accounts Receivable and Allowance for Doubtful Accounts not September 30, 2024 December 31, 2023 may two nine not September 30, 2024 Inventory and Inventory Valuation Allowance not three not September 30, 2024 December 31, 2023 Inventory Deposits September 30, 2024 December 31, 2023 September 30, 2024 Income Taxes Accounting for Uncertainty in Income Taxes September 30, 2024 December 31, 2023 not Net Income (Loss) Per Share Diluted net loss per share is calculated by dividing the Company’s net loss applicable to common stockholders by the diluted weighted average number of shares of common stock outstanding during the period. The diluted weighted average number of shares of common stock outstanding is the basic weighted number of shares of common stock adjusted for any potentially dilutive debt or equity securities. As of September 30, 2024 Concentration of Credit Risk $250,000 may may no September 30, 2024. Impairment of Long-Lived Assets may not September 30, 2024 December 31, 2023 Goodwill not not first not not not The Company has determined that it has one September 30, 2024 not December 31, 2023 Research and Development three nine September 30, 2024, three nine September 30, 2023, Stock-Based Compensation 718, 718" three nine September 30, 2024, three nine September 30, 2023, Property and Equipment three five $2,000. Leases 842, 842” 11 As most of the Company’s leases do not The lease asset also reflects any prepaid rent, initial direct costs incurred, and lease incentives received. The Company’s lease terms may Leases with an initial expected term of 12 not not Recent Accounting Pronouncements ASU No. 2024 03, 220 40 On November 4, 2024, 2024 03, 220 40 December 15, 2026, December 15, 2027. 2023 07 ASU No. 2023 07, 280 On November 27, 2023, 2023 07, 280 2023 07, 280 2023 07 December 15, 2023, December 15, 2024, 2023 07 10 December 31, 2024.

Note 3 - Property and Equipment

Note 3 - Property and Equipment, Net	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	3. Property and Equipment, Net Components of property and equipment, net, consist of the following as of September 30, 2024 December 31, 2023 September 30, December 31, 2024 2023 Furniture and fixtures $ 70,136 $ 56,646 Leasehold improvements 188,824 136,847 Machinery and equipment 272,775 172,527 Vehicles 365,440 297,940 Test/Demo vehicles 30,685 30,685 Total property and equipment 927,860 694,645 Less accumulated depreciation (486,132 ) (373,958 ) Net property and equipment $ 441,728 $ 320,687 Depreciation expense was $36,303 and $112,174 for the three nine September 30, 2024, three nine September 30, 2023,

Note 4 - Debt

Note 4 - Debt	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Debt Disclosure [Text Block]	4. Debt Notes Payable On July 15, 2022, August 2022, September 30, 2024 Effective August 20, 2023, nine September 2023, $0 September 30, 2024 Effective June 15, 2024, nine July 2024, September 30, 2024 Effective August 20, 2024, eleven September 2024, September 30, 2024 Convertible Note On January 18, 2024, third September 30, 2024. two May 6, 2024, third 2024, The Company has elected to measure the Note and options at fair value. In estimating the fair value of the Note, a Monte Carlo simulation model is applied. The required inputs include the current stock price, the risk-free rate and volatility of the common stock. The Note's fair value is classified as Level 2 820. 2 820. The net proceeds of $901,000 are bifurcated between the Note and the options. The amount allocated to the options is $431,405 which is the fair value on the date of the Note. The remaining proceeds received are allocated to the Note. Under the fair valuation election, both the Note and options are remeasured to their respective fair values at the reporting date. Changes in fair values for the Note and options are recorded as an unrealized gain or loss on convertible note fair value in Other (Expense)/Income in the Company's consolidated statements of operations for the three nine September 30, 2024. three nine September 30, 2024 three nine September 30, 2024 Related Party Loan On August 13, 2024, January 1, 2026. September 30, 2024 Amount 2024 $ 231,816 2025 379,079 2026 307,168 Total Payments $ 918,063

Note 5 - Stockholders' Equity

Note 5 - Stockholders' Equity	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Equity [Text Block]	5. Stockholders’ Equity On September 12, 2024, four 512,047 two September 16, 2024, September 11, 2026. 6 Standby Equity Purchase Agreement On September 23, 2024 ( not first 36 October 31, 2024. 12

Note 6 - Stock Warrants

Note 6 - Stock Warrants	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Warrants [Text Block]	6. Stock Warrants The Company’s outstanding warrants as of September 30, 2024 Number of Shares Exercise Price Remaining Contractual Life (years) Outstanding warrants expiring January 28, 2025 431,250 $ 10.00 0.33 Outstanding warrants expiring May 7, 2026 958,334 $ 20.00 1.60 Outstanding warrants expiring September 11, 2026 512,047 $ 1.66 1.96 Outstanding warrants on September 30, 2024 1,901,631 $ 12.79 1.41 December 2020 The warrants issued pursuant to that certain Securities Purchase Agreement, dated as of December 24, 2020 ( two 13 four 20 may not ten may 2023., January 28, 2025 May 7, 2026. September 30, 2024, no September 2024 See Note 5 September 12, 2024.

Note 7 - Stock Options and Rest

Note 7 - Stock Options and Restricted Shares	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Share-Based Payment Arrangement [Text Block]	7. Stock Options and Restricted Shares The outstanding options at September 30, 2024 Weighted Average Remaining Number of Exercise Contractual Life Shares Price (years) Outstanding at December 31, 2023 1,207,888 $ 3.71 8.28 Options granted (expired) during 9 months ended September 30, 2024: (2,778 ) $ 2.65 Options Granted at $2.11 Exercise Price 1,378,364 $ 2.11 Options Granted at $2.66 Exercise Price 25,000 $ 2.66 Options Granted at $2.44 Exercise Price 100,000 $ 2.44 Options Granted at $1.50 Exercise Price 800,000 $ 1.50 Options Granted at $2.75 Exercise Price 2,000,000 $ 2.75 Options forfeited at $2.65 Exercise Price (7,222 ) $ 2.65 Options Granted at $1.76 Exercise Price 100,000 $ 1.76 Options Granted at $1.49 Exercise Price 20,000 $ 1.49 Options Granted at $2.20 Exercise Price 20,000 $ 2.20 Outstanding at September 30, 2024 5,641,252 Outstanding Options at $2.00 Exercise Price 250,000 $ 2.00 7.27 Outstanding Options at $2.40 Exercise Price 90,893 $ 2.40 7.27 Outstanding Options at $9.00 Exercise Price 256,750 $ 9.00 6.23 Outstanding Options at $26.20 Exercise Price 6,750 $ 26.20 3.57 Outstanding options at $2.65 Exercise Price 5,000 $ 2.65 8.55 Outstanding Options Granted at $2.10 Exercise Price 588,495 $ 2.10 8.78 Outstanding Options at $2.11 Exercise Price 1,378,364 $ 2.11 9.47 Outstanding Options at $2.66 Exercise Price 25,000 $ 2.66 9.37 Outstanding Options at $2.44 Exercise Price 100,000 $ 2.44 9.40 Outstanding Options at $1.50 Exercise Price 800,000 $ 1.50 2.30 Outstanding Options at $2.75 Exercise Price 2,000,000 $ 2.75 2.35 Options Granted at $1.76 Exercise Price 100,000 $ 1.76 9.74 Options Granted at $1.49 Exercise Price 20,000 $ 1.49 9.74 Options Granted at $2.20 Exercise Price 20,000 $ 2.20 9.73 Outstanding at September 30, 2024 5,641,252 $ 2.59 5.58 At September 30, 2024 On January 18, 2024, 4 4 On February 14, 2024, tenth On February 23, 2024, tenth On April 17, 2024, tenth On June 3, 2024, tenth On June 17, 2024, tenth As of September 30, 2024 On February 28, 2024, September 30, 2024, not no February 5, 2027. Restricted Shares In November 2023, six three nine September 30, 2024

Note 8 - Related Party Transact

Note 8 - Related Party Transactions	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	8. Related Party Transactions The Company has entered into lease agreements with SRI Professional Services, Incorporated (“SRI”), pursuant to which the Company leases equipment used in connection with the operation of its business (the “SRI Equipment Leases”). Phillip W. Oldridge, the Company’s Chief Executive Officer and Chairman of the Board, serves as an executive officer and a member of the board of directors of SRI. The SRI Equipment Leases provide for the leasing of two January 1, 2020 December 1, 2019, three nine September 30, 2024, The Company has entered into a commercial lease agreement (the “ABCI Office Lease”) with Alpha Bravo Charlie, Inc. (“ABCI”) that commenced on April 1, 2020, three nine September 30, 2024, The Company incurred $37,500 and $112,500 of costs related to engineering consulting services from 42Motorsports three nine September 30, 2024, See Note 4 third 2024.

Note 9 - Commitments

Note 9 - Commitments	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Commitments Disclosure [Text Block]	9. Commitments Other Agreements On December 31, 2021, March 1, 2021, one twelve no January 1, 2022, one October 15, 2024. On March 28, 2023, two two July 1, 2023 September 1, 2023. 11 On March 18, 2024, 200 13

Note 10 - Contingencies

Note 10 - Contingencies	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Legal Matters and Contingencies [Text Block]	10. Contingencies Except as set forth below, we know of no no 5% GreenPower Litigation On December 17, 2019, No. 1914285, February 2, 2020, On or about July 18, 2021, No. S207532. not On February 8, 2022, No. 5:22 00252 On May 10, 2022, not

Note 11 - Leases

Note 11 - Leases	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Lessee, Operating Leases [Text Block]	11. Leases Operating leases The Company has active operating lease arrangements for office space and warehouse facilities. The Company is typically required to make fixed minimum rent payments relating to its right to use the underlying leased assets. Although these leases have terms that are either month-to-month or terms that are one fourth 2023 842. On March 28, 2023, two two July 1, 2023 ( September 1, 2023. not fourth 2023. fourth 2023, two first second may 842 On July 1, 2024, On August 26, 2024, one 120 one The Company's lease agreements do not ROU assets at September 30, 2024 September 30, 2024, Quantitative information regarding the Company’s leases is as follows: Nine Months Ended September 30, 2024 2023 Lease expenses Operating lease expenses $ 267,803 $ — Short-term lease expenses 66,831 177,397 Total lease cost $ 334,634 $ 177,397 Other information Cash paid for the amounts included in the measurement of lease liabilities for operating leases: Operating cash flows $ 259,048 $ — Weighted-average remaining lease term (in years): Operating leases 1.00 — Weighted-average discount rate: Operating leases 14 % — % Future minimum payments under operating leases are as follows: 2024 $ 87,924 2025 248,873 Total payments $ 336,797

Note 12 - Subsequent Events

Note 12 - Subsequent Events	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Subsequent Events [Text Block]	12. Subsequent Events The Company evaluates subsequent events that have occurred after the balance sheet date but before the consolidated financial statements are issued. There are two 1 2 not Amended and Restated Standby Equity Purchase Agreement On October 31, 2024 ( two first October 31, 2024 Maddox acquisition On October 30, 2024, 19.99% six six may not three October 16, 2024.

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2024
Insider Trading Arr Line Items
Material Terms of Trading Arrangement [Text Block]		5. None.
Rule 10b5-1 Arrangement Terminated [Flag]	false
Rule 10b5-1 Arrangement Adopted [Flag]	false
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false

Significant Accounting Policies

Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation September 30, 2024 three nine September 30, 2024 December 31, 2023 2022 10 March 28, 2024. three nine September 30, 2024 not
Consolidation, Policy [Policy Text Block]	Principles of Consolidation
Use of Estimates, Policy [Policy Text Block]	Use of Estimates
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value of Financial Instruments 820, 820" three Level 1: Level 2: Level 3: no The Company does not 4
Revenue from Contract with Customer [Policy Text Block]	Revenue Recognition zero 606, 606" September 30, 2024 one not three September 30, 2024 One nine September 30, 2024 $ September 30, 2024 December 31, 2023, In applying ASC 606, ( 1 identify any contracts with customers; ( 2 determine if multiple performance obligations exist; ( 3 determine the transaction price; ( 4 allocate the transaction price to the respective obligation; and ( 5 recognize the revenue as the obligation is satisfied. Product revenue includes the sale of electric trucks and cargo vans. These sales represent a single performance obligation and revenue is recognized when the vehicle is delivered and the customer has accepted the vehicle and signed the appropriate documentation acknowledging receipt of the vehicle. At this time, the title of the vehicle is transferred to the customer.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents three September 30, 2024 December 31, 2023
Marketable Securities, Policy [Policy Text Block]	Marketable Securities not $0 September 30, 2024 December 31, 2023,
Accounts Receivable [Policy Text Block]	Accounts Receivable and Allowance for Doubtful Accounts not September 30, 2024 December 31, 2023 may two nine not September 30, 2024
Inventory, Policy [Policy Text Block]	Inventory and Inventory Valuation Allowance not three not September 30, 2024 December 31, 2023 Inventory Deposits September 30, 2024 December 31, 2023 September 30, 2024
Income Tax, Policy [Policy Text Block]	Income Taxes Accounting for Uncertainty in Income Taxes September 30, 2024 December 31, 2023 not
Earnings Per Share, Policy [Policy Text Block]	Net Income (Loss) Per Share Diluted net loss per share is calculated by dividing the Company’s net loss applicable to common stockholders by the diluted weighted average number of shares of common stock outstanding during the period. The diluted weighted average number of shares of common stock outstanding is the basic weighted number of shares of common stock adjusted for any potentially dilutive debt or equity securities. As of September 30, 2024
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Concentration of Credit Risk $250,000 may may no September 30, 2024.
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Impairment of Long-Lived Assets may not September 30, 2024 December 31, 2023
Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]	Goodwill not not first not not not The Company has determined that it has one September 30, 2024 not December 31, 2023
Research and Development Expense, Policy [Policy Text Block]	Research and Development three nine September 30, 2024, three nine September 30, 2023,
Share-Based Payment Arrangement [Policy Text Block]	Stock-Based Compensation 718, 718" three nine September 30, 2024, three nine September 30, 2023,
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment three five $2,000.
Lessee, Leases [Policy Text Block]	Leases 842, 842” 11 As most of the Company’s leases do not The lease asset also reflects any prepaid rent, initial direct costs incurred, and lease incentives received. The Company’s lease terms may Leases with an initial expected term of 12 not not
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements ASU No. 2024 03, 220 40 On November 4, 2024, 2024 03, 220 40 December 15, 2026, December 15, 2027. 2023 07 ASU No. 2023 07, 280 On November 27, 2023, 2023 07, 280 2023 07, 280 2023 07 December 15, 2023, December 15, 2024, 2023 07 10 December 31, 2024.

Note 3 - Property and Equipme_2

Note 3 - Property and Equipment, Net (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Property, Plant and Equipment [Table Text Block]	September 30, December 31, 2024 2023 Furniture and fixtures $ 70,136 $ 56,646 Leasehold improvements 188,824 136,847 Machinery and equipment 272,775 172,527 Vehicles 365,440 297,940 Test/Demo vehicles 30,685 30,685 Total property and equipment 927,860 694,645 Less accumulated depreciation (486,132 ) (373,958 ) Net property and equipment $ 441,728 $ 320,687

Note 4 - Debt (Tables)

Note 4 - Debt (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Maturities of Long-Term Debt [Table Text Block]	Amount 2024 $ 231,816 2025 379,079 2026 307,168 Total Payments $ 918,063

Note 6 - Stock Warrants (Tables

Note 6 - Stock Warrants (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]	Number of Shares Exercise Price Remaining Contractual Life (years) Outstanding warrants expiring January 28, 2025 431,250 $ 10.00 0.33 Outstanding warrants expiring May 7, 2026 958,334 $ 20.00 1.60 Outstanding warrants expiring September 11, 2026 512,047 $ 1.66 1.96 Outstanding warrants on September 30, 2024 1,901,631 $ 12.79 1.41

Note 7 - Stock Options and Re_2

Note 7 - Stock Options and Restricted Shares (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Vested and Expected to Vest, Outstanding [Table Text Block]	Weighted Average Remaining Number of Exercise Contractual Life Shares Price (years) Outstanding at December 31, 2023 1,207,888 $ 3.71 8.28 Options granted (expired) during 9 months ended September 30, 2024: (2,778 ) $ 2.65 Options Granted at $2.11 Exercise Price 1,378,364 $ 2.11 Options Granted at $2.66 Exercise Price 25,000 $ 2.66 Options Granted at $2.44 Exercise Price 100,000 $ 2.44 Options Granted at $1.50 Exercise Price 800,000 $ 1.50 Options Granted at $2.75 Exercise Price 2,000,000 $ 2.75 Options forfeited at $2.65 Exercise Price (7,222 ) $ 2.65 Options Granted at $1.76 Exercise Price 100,000 $ 1.76 Options Granted at $1.49 Exercise Price 20,000 $ 1.49 Options Granted at $2.20 Exercise Price 20,000 $ 2.20 Outstanding at September 30, 2024 5,641,252 Outstanding Options at $2.00 Exercise Price 250,000 $ 2.00 7.27 Outstanding Options at $2.40 Exercise Price 90,893 $ 2.40 7.27 Outstanding Options at $9.00 Exercise Price 256,750 $ 9.00 6.23 Outstanding Options at $26.20 Exercise Price 6,750 $ 26.20 3.57 Outstanding options at $2.65 Exercise Price 5,000 $ 2.65 8.55 Outstanding Options Granted at $2.10 Exercise Price 588,495 $ 2.10 8.78 Outstanding Options at $2.11 Exercise Price 1,378,364 $ 2.11 9.47 Outstanding Options at $2.66 Exercise Price 25,000 $ 2.66 9.37 Outstanding Options at $2.44 Exercise Price 100,000 $ 2.44 9.40 Outstanding Options at $1.50 Exercise Price 800,000 $ 1.50 2.30 Outstanding Options at $2.75 Exercise Price 2,000,000 $ 2.75 2.35 Options Granted at $1.76 Exercise Price 100,000 $ 1.76 9.74 Options Granted at $1.49 Exercise Price 20,000 $ 1.49 9.74 Options Granted at $2.20 Exercise Price 20,000 $ 2.20 9.73 Outstanding at September 30, 2024 5,641,252 $ 2.59 5.58

Note 11 - Leases (Tables)

Note 11 - Leases (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Lease, Cost [Table Text Block]	Nine Months Ended September 30, 2024 2023 Lease expenses Operating lease expenses $ 267,803 $ — Short-term lease expenses 66,831 177,397 Total lease cost $ 334,634 $ 177,397 Other information Cash paid for the amounts included in the measurement of lease liabilities for operating leases: Operating cash flows $ 259,048 $ — Weighted-average remaining lease term (in years): Operating leases 1.00 — Weighted-average discount rate: Operating leases 14 % — %
Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]	2024 $ 87,924 2025 248,873 Total payments $ 336,797

Note 2 - Summary of Significa_2

Note 2 - Summary of Significant Accounting Policies (Details Textual)	3 Months Ended		6 Months Ended	9 Months Ended		12 Months Ended
	Sep. 30, 2024 USD ($) shares	Sep. 30, 2023 USD ($)	Jun. 30, 2024	Sep. 30, 2024 USD ($) shares	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($) shares
Revenue from Contract with Customer, Including Assessed Tax	$ 0	$ 100,024		$ 1,623,260	$ 2,756,103
Accounts Receivable, after Allowance for Credit Loss, Current	1,090,399			1,090,399		$ 692,102
Restricted Cash, Current	0			0		0
Accounts Receivable, before Allowance for Credit Loss, Current	1,108,010			1,108,010		713,031
Accounts Receivable, Allowance for Credit Loss, Current	17,611			17,611		20,929
Inventory, Finished Goods, Gross	6,715,650			6,715,650		6,843,022
Inventory Valuation Reserves						12,429
Inventory, Net	6,703,221			6,703,221		6,830,593
Inventory Deposits	$ 2,857,314			$ 2,857,314		$ 3,300,388
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number (in shares) | shares	5,641,252			5,641,252		1,207,888
Class of Warrant or Right, Outstanding (in shares) | shares	1,901,631			1,901,631
Maximum Insured Funds, FDIC and SPIC	$ 750,000			$ 750,000
Maximum Cash Insured	500,000			500,000
Extra Insurance by SPIC, Cap, Unlimited Per Customer Securities	1,000,000,000			1,000,000,000
Impairment, Long-Lived Asset, Held-for-Use				$ 0
Number of Reporting Units				1
Goodwill	9,583,836			$ 9,583,836		$ 9,583,836
Goodwill, Impairment Loss	0	3,392,129		0	3,392,129	$ 5,098,784
Research and Development Expense	20,470	46,734		152,351	175,546
Share-Based Payment Arrangement, Expense	$ 17,962	$ 1,105,074		$ 1,871,386	$ 1,297,384
Minimum [Member]
Property, Plant and Equipment, Useful Life (Year)	3 years			3 years
Maximum [Member]
Property, Plant and Equipment, Useful Life (Year)	5 years			5 years
Three Vehicles [Member]
Inventory Valuation Reserves	$ 12,429			$ 12,429
Customer Concentration Risk [Member] | Accounts Receivable [Member]
Number of Major Customers				1
Customer Concentration Risk [Member] | Accounts Receivable [Member] | One Customer [Member]
Concentration Risk, Percentage				74%
Customer Concentration Risk [Member] | Revenue Benchmark [Member]
Number of Major Customers	1
Customer Concentration Risk [Member] | Revenue Benchmark [Member] | One Customer [Member]
Concentration Risk, Percentage			73%
Revenue from Contract with Customer, Including Assessed Tax				$ 1,179,000
Supplier Concentration Risk [Member] | Deposits Outstanding [Member]
Number of Vendors				1
Supplier Concentration Risk [Member] | Deposits Outstanding [Member] | One Vendor [Member]
Concentration Risk, Percentage				97%

Note 3 - Property and Equipme_3

Note 3 - Property and Equipment, Net (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Depreciation	$ 36,303	$ 34,192	$ 112,174	$ 93,737

Note 3 - Property and Equipme_4

Note 3 - Property and Equipment, Net - Components of Property and Equipment, Net (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Total property and equipment	$ 927,860	$ 694,645
Less accumulated depreciation	(486,132)	(373,958)
Net property and equipment	441,728	320,687
Furniture and Fixtures [Member]
Total property and equipment	70,136	56,646
Leasehold Improvements [Member]
Total property and equipment	188,824	136,847
Machinery and Equipment [Member]
Total property and equipment	272,775	172,527
Vehicles [Member]
Total property and equipment	365,440	297,940
Test/Demo Vehicles [Member]
Total property and equipment	$ 30,685	$ 30,685

Note 4 - Debt (Details Textual)

Note 4 - Debt (Details Textual) - USD ($)					3 Months Ended		6 Months Ended	9 Months Ended
	Jun. 15, 2024	Jan. 18, 2024	Aug. 20, 2023	Jul. 15, 2022	Sep. 30, 2024	Sep. 30, 2023	Jun. 30, 2024	Sep. 30, 2024	Sep. 30, 2023	Aug. 13, 2024	Dec. 31, 2023
Notes Payable, Current					$ 590,274			$ 590,274			$ 269,245
Notes Payable, Noncurrent					5,731			5,731			10,420
Proceeds from Convertible Debt								901,000	$ 0
Derivative Liability, Current					471,014			471,014			$ 0
Unrealized Gain (Loss) on Hybrid Instrument, Net					$ 403,625	$ 0		(595,783)	$ 0
Conversion of Convertible Note [Member]
Debt Conversion, Converted Instrument, Shares Issued (in shares)					505,051
Second Premium Financing Agreement [Member]
Debt Instrument, Face Amount			$ 467,074
Debt Instrument, Term (Month)			9 months
Debt Instrument, Periodic Payment			$ 53,675
Notes Payable							$ 0
Debt Instrument, Interest Rate, Stated Percentage			8.20%
Premium Financing Agreement [Member]
Debt Instrument, Face Amount	$ 232,067
Debt Instrument, Term (Month)	9 months
Debt Instrument, Periodic Payment	$ 24,093
Debt Instrument, Interest Rate, Stated Percentage	8.25%
Premium Financing Agreement [Member] | AFCO Insurance Premium Finance [Member]
Debt Instrument, Face Amount			$ 417,051
Debt Instrument, Term (Month)			11 months
Debt Instrument, Periodic Payment			$ 39,493
Notes Payable					$ 419,913			419,913
Debt Instrument, Interest Rate, Stated Percentage			8.24%
August 2024 Loan Arrangement With Phillip W Oldridge [Member]
Notes Payable					164,108			164,108
August 2024 Loan Arrangement With Phillip W Oldridge [Member] | Chief Executive Officer [Member]
Debt Instrument, Face Amount										$ 300,000
Debt Instrument, Interest Rate, Stated Percentage										8%
Loans Payable					303,000			303,000
Convertible Note Agreement [Member]
Debt Instrument, Face Amount		$ 1,000,000
Debt Instrument, Fee Amount		$ 99,000
Debt Instrument, Convertible, Conversion Price (in dollars per share)		$ 1.5
Debt Instrument, Convertible Price, Percentage of Share Price		90%
Derivative Options, Granted (in shares)		800,000
Derivative Options, Value Per Share (in dollars per share)		$ 1.5
Derivative Options, Term (Year)		2 years
Proceeds from Convertible Debt							901,000
Derivative Liability, Current							$ 431,405
Convertible Note Agreement [Member] | Note Portion of Hybrid Note [Member]
Unrealized Gain (Loss) on Hybrid Instrument, Net					0			(556,174)
Convertible Note Agreement [Member] | Option Portion of Hybrid Note [Member]
Unrealized Gain (Loss) on Hybrid Instrument, Net					403,625			(39,609)
Facility Grounds Equipment Loans [Member]
Debt Instrument, Face Amount				$ 25,007
Debt Instrument, Term (Month)				36 months
Debt Instrument, Periodic Payment				$ 521
Notes Payable					11,983			11,983
Notes Payable, Current					6,252			6,252
Notes Payable, Noncurrent					$ 5,731			$ 5,731

Note 4 - Debt - Future Annual M

Note 4 - Debt - Future Annual Minimum Principal Payments (Details)	Sep. 30, 2024 USD ($)
2024	$ 231,816
2025	379,079
2026	307,168
Total Payments	$ 918,063

Note 5 - Stockholders' Equity (

Note 5 - Stockholders' Equity (Details Textual) - USD ($)			3 Months Ended
	Aug. 23, 2024	Aug. 12, 2024	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024
Stock Issued During Period, Value, New Issues			$ 850,000	$ 363,749	$ 585,499
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)			$ 12.79
Private Placement Warrants [Member]
Warrants and Rights Outstanding, Term (Year)		2 years
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)		$ 1.66
Private Placement [Member]
Stock Issued During Period, Shares, New Issues (in shares)		512,047
Shares Issued, Price Per Share (in dollars per share)		$ 1.66
Stock Issued During Period, Value, New Issues		$ 850,000
Standby Equity Purchase Agreement [Member]
Standby Equity Purchase Agreement, Maximum Funding Available from Investor	$ 25,000,000
Stock Issued During Period, Shares, Commitment Fee for Equity Line of Credit (in shares)	64,103

Note 6 - Stock Warrants (Detail

Note 6 - Stock Warrants (Details Textual) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2024	Jun. 30, 2024
Class of Warrants or Rights, Expired During Period (in shares)	12,833
Class of Warrant or Right, Outstanding (in shares)		1,901,631
Class of Warrant or Right, Intrinsic Value			$ 0
Warrants Expiring on January 28th, 2025 [Member]
Class of Warrant or Right, Outstanding (in shares)		431,250
Warrants Expiring May 7th, 2026 [Member]
Class of Warrant or Right, Outstanding (in shares)		958,334

Note 6 - Stock Warrants - Summa

Note 6 - Stock Warrants - Summary of Warrants (Details)	9 Months Ended
	Sep. 30, 2024 $ / shares shares
Number of shares (in shares) | shares	1,901,631
Exercise price (in dollars per share) | $ / shares	$ 12.79
Remaining contractual life (Year)	1 year 4 months 28 days
Warrant One [Member]
Number of shares (in shares) | shares	431,250
Exercise price (in dollars per share) | $ / shares	$ 10
Remaining contractual life (Year)	3 months 29 days
Warrant Two [Member]
Number of shares (in shares) | shares	958,334
Exercise price (in dollars per share) | $ / shares	$ 20
Remaining contractual life (Year)	1 year 7 months 6 days
Warrant Three [Member]
Number of shares (in shares) | shares	512,047
Exercise price (in dollars per share) | $ / shares	$ 1.66
Remaining contractual life (Year)	1 year 11 months 15 days

Note 6 - Stock Warrants - Sum_2

Note 6 - Stock Warrants - Summary of Warrants (Details) (Parentheticals)	Sep. 30, 2024
Warrant One [Member]
Maturity date	Jan. 28, 2025
Warrant Two [Member]
Maturity date	May 07, 2026
Warrant Three [Member]
Maturity date	Sep. 11, 2026

Note 7 - Stock Options and Re_3

Note 7 - Stock Options and Restricted Shares (Details Textual) - USD ($)

1 Months Ended

3 Months Ended

9 Months Ended

Jun. 17, 2024

Jun. 03, 2024

Apr. 17, 2024

Feb. 28, 2024

Feb. 23, 2024

Feb. 14, 2024

Jan. 18, 2024

Jan. 07, 2022

Nov. 30, 2023

Sep. 30, 2024

Sep. 30, 2023

Sep. 30, 2024

Sep. 30, 2023

Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Number (in shares)

3,498,196

3,498,196

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

2,778

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

$ 2.65

Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Intrinsic Value

$ 250,200

$ 250,200

Share-Based Payment Arrangement, Expense

17,962

$ 1,105,074

1,871,386

$ 1,297,384

Chief Financial Officer [Member]

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

100,000

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

$ 2.44

Share-Based Payment Arrangement, Option [Member] | Chief Financial Officer [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award, Expiration Period (Year)

10 years

Performance Options [Member]

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

2,000,000

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

$ 2.75

Restricted Stock [Member]

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

6 months

Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)

65,660

Share-Based Payment Arrangement, Expense

$ 0

$ 58,671

Share-Based Payment Arrangement, Employee [Member]

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

100,000

20,000

20,000

25,000

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

$ 1.76

$ 1.49

$ 2.2

$ 2.66

Share-Based Payment Arrangement, Employee [Member] | Share-Based Payment Arrangement, Option [Member]

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

36 months

36 months

36 months

36 years

Share-Based Compensation Arrangement by Share-Based Payment Award, Expiration Period (Year)

10 years

10 years

10 years

10 years

Convertible Note Agreement [Member]

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

800,000

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

$ 1.5

Note 7 - Stock Options and Re_4

Note 7 - Stock Options and Restricted Shares - Stock Options Outstanding (Details) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Outstanding (in shares)	1,207,888
Outstanding Options, weighted average exercise price (in dollars per share)	$ 3.71
Outstanding, weighted average remaining contractual term (Year)	5 years 6 months 29 days	8 years 3 months 10 days
Options Granted (in shares)	(2,778)
Options Granted, Exercise Price (in dollars per share)	$ 2.65
Options Granted (in shares)	2,778
Outstanding (in shares)	5,641,252	1,207,888
Outstanding Options, weighted average exercise price (in dollars per share)	$ 2.59	$ 3.71
Options at 2.11 [Member]
Outstanding, weighted average remaining contractual term (Year)	9 years 5 months 19 days
Options Granted (in shares)	(1,378,364)
Options Granted, Exercise Price (in dollars per share)	$ 2.11
Options Granted (in shares)	1,378,364
Outstanding (in shares)	1,378,364
Outstanding Options, weighted average exercise price (in dollars per share)	$ 2.11
Options at 2.66 [Member]
Outstanding, weighted average remaining contractual term (Year)	9 years 4 months 13 days
Options Granted (in shares)	(25,000)
Options Granted, Exercise Price (in dollars per share)	$ 2.66
Options Granted (in shares)	25,000
Outstanding (in shares)	25,000
Outstanding Options, weighted average exercise price (in dollars per share)	$ 2.66
Options at $2.44 [Member]
Outstanding, weighted average remaining contractual term (Year)	9 years 4 months 24 days
Options Granted (in shares)	(100,000)
Options Granted, Exercise Price (in dollars per share)	$ 2.44
Options Granted (in shares)	100,000
Outstanding (in shares)	100,000
Outstanding Options, weighted average exercise price (in dollars per share)	$ 2.44
Options at $1.50 [Member]
Outstanding, weighted average remaining contractual term (Year)	2 years 3 months 18 days
Options Granted (in shares)	(800,000)
Options Granted, Exercise Price (in dollars per share)	$ 1.5
Options Granted (in shares)	800,000
Outstanding (in shares)	800,000
Outstanding Options, weighted average exercise price (in dollars per share)	$ 1.5
Options at $2.75 [Member]
Outstanding, weighted average remaining contractual term (Year)	2 years 4 months 6 days
Options Granted (in shares)	(2,000,000)
Options Granted, Exercise Price (in dollars per share)	$ 2.75
Options Granted (in shares)	2,000,000
Outstanding (in shares)	2,000,000
Outstanding Options, weighted average exercise price (in dollars per share)	$ 2.75
Option at $2.65 [Member]
Outstanding, weighted average remaining contractual term (Year)	8 years 6 months 18 days
Options Forfeited (in shares)	(7,222)
Options Forfeited, Exercise Price (in dollars per share)	$ 2.65
Outstanding (in shares)	5,000
Outstanding Options, weighted average exercise price (in dollars per share)	$ 2.65
Options at $1.76 [Member]
Outstanding, weighted average remaining contractual term (Year)	9 years 8 months 26 days
Options Granted (in shares)	(100,000)
Options Granted, Exercise Price (in dollars per share)	$ 1.76
Options Granted (in shares)	100,000
Outstanding (in shares)	100,000
Outstanding Options, weighted average exercise price (in dollars per share)	$ 1.76
Options at $1.49 [Member]
Outstanding, weighted average remaining contractual term (Year)	9 years 8 months 26 days
Options Granted (in shares)	(20,000)
Options Granted, Exercise Price (in dollars per share)	$ 1.49
Options Granted (in shares)	20,000
Outstanding (in shares)	20,000
Outstanding Options, weighted average exercise price (in dollars per share)	$ 1.49
Options at $2.20 [Member]
Outstanding, weighted average remaining contractual term (Year)	9 years 8 months 23 days
Options Granted (in shares)	(20,000)
Options Granted, Exercise Price (in dollars per share)	$ 2.2
Options Granted (in shares)	20,000
Outstanding (in shares)	20,000
Outstanding Options, weighted average exercise price (in dollars per share)	$ 2.2
Option at 2.00 [Member]
Outstanding, weighted average remaining contractual term (Year)	7 years 3 months 7 days
Outstanding (in shares)	250,000
Outstanding Options, weighted average exercise price (in dollars per share)	$ 2
Options at $2.40 [Member]
Outstanding, weighted average remaining contractual term (Year)	7 years 3 months 7 days
Outstanding (in shares)	90,893
Outstanding Options, weighted average exercise price (in dollars per share)	$ 2.4
Option at $9.00 [Member]
Outstanding, weighted average remaining contractual term (Year)	6 years 2 months 23 days
Outstanding (in shares)	256,750
Outstanding Options, weighted average exercise price (in dollars per share)	$ 9
Options at 26.20 [Member]
Outstanding, weighted average remaining contractual term (Year)	3 years 6 months 25 days
Outstanding (in shares)	6,750
Outstanding Options, weighted average exercise price (in dollars per share)	$ 26.2
Option at $2.10 [Member]
Outstanding, weighted average remaining contractual term (Year)	8 years 9 months 10 days
Outstanding (in shares)	588,495
Outstanding Options, weighted average exercise price (in dollars per share)	$ 2.1

Note 8 - Related Party Transa_2

Note 8 - Related Party Transactions (Details Textual) - USD ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2024	Apr. 01, 2020	Jan. 01, 2020	Dec. 01, 2019
S R I Equipment Leases [Member] | SRI Professional Services, Incorporated [Member]
Operating Lease Monthly Payment					$ 7,771
Operating Lease, Expense	$ 23,312	$ 69,936
S R I Equipment Leases [Member] | SRI Professional Services, Incorporated [Member] | Two Vehicles [Member]
Operating Lease Monthly Payment				$ 3,880
S R I Equipment Leases [Member] | SRI Professional Services, Incorporated [Member] | Trailer [Member]
Operating Lease Monthly Payment					$ 3,891
A B C I Office Lease [Member] | Alpha Bravo Charlie, Inc. (“ABCI”) [Member]
Operating Lease Monthly Payment			$ 5,000
Operating Lease, Expense	15,000	45,000
Engineering Consulting Services [Member] | 42Motorsports [Member]
Related Party Transaction, Amounts of Transaction	$ 37,500	$ 112,500

Note 9 - Commitments (Details T

Note 9 - Commitments (Details Textual)	1 Months Ended	12 Months Ended
	Mar. 31, 2023 yd²	Dec. 31, 2021 USD ($)	Dec. 21, 2021 USD ($)	Mar. 18, 2024 USD ($)
PlugD Commercial Electric Leasing and Rentals Inc. [Member]
Contract with Customer, Asset, after Allowance for Credit Loss				$ 16,200,000
Sublease of Warehouse Building in Clark Freeport Zone in Philippines [Member]
Area of Real Estate Property (Square Yard) | yd²	3,600
Lessor, Operating Lease, Grace Period (Month)	2 months
Chief Executive Officer [Member]
Salary and Wage, Officer, Excluding Cost of Good and Service Sold		$ 300,000
Executive Officer Compensation, Percentage of Net Income		5%
Automobile Monthly Allowance			$ 1,500
Executive Vice President [Member]
Salary and Wage, Officer, Excluding Cost of Good and Service Sold		$ 200,000

Note 11 - Leases (Details Textu

Note 11 - Leases (Details Textual)	1 Months Ended
	Mar. 31, 2023 USD ($) yd²	Sep. 30, 2024 USD ($)	Aug. 26, 2024 USD ($)	Jul. 01, 2024 USD ($)	Dec. 31, 2023 USD ($)
Operating Lease, Right-of-Use Asset		$ 316,767			$ 538,932
Operating Lease, Liability, Current		313,479			291,263
Operating Lease, Liability, Noncurrent		$ 0			$ 235,625
Sublease of Warehouse Building in Clark Freeport Zone in Philippines [Member]
Area of Real Estate Property (Square Yard) | yd²	3,600
Lessor, Operating Lease, Grace Period (Month)	2 months
Lessor, Operating Lease, Monthly Rent, First Year	$ 15,000
Lessor, Operating Lease, Monthly Rent, Year Two	15,750
Lessor, Operating Lease, Monthly Rent, Remaining Term	$ 16,530
Common Area Maintenance Costs, Percent of Monthly Rent	5%
Leased Residence in Osceola, Arkansas [Member]
Operating Lease Monthly Payment				$ 3,000
Leased Location in Manalapan, New Jersey [Member]
Operating Lease Monthly Payment			$ 2,900

Note 11 - Leases - Schedule of

Note 11 - Leases - Schedule of Information Regarding Leases (Details) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Lease expenses
Operating lease expenses	$ 267,803	$ 0
Short-term lease expenses	66,831	177,397
Total lease cost	334,634	177,397
Operating cash flows	$ 259,048	$ 0
Operating leases (Year)	1 year
Operating leases	14%	0%

Note 11 - Leases - Future Minim

Note 11 - Leases - Future Minimum Lease Payments (Details)	Sep. 30, 2024 USD ($)
2024	$ 87,924
2025	248,873
Total payments	$ 336,797

Note 12 - Subsequent Events (De

Note 12 - Subsequent Events (Details Textual)			9 Months Ended
	Oct. 31, 2024 USD ($) ft²	Oct. 30, 2024 USD ($) shares	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Oct. 03, 2024 USD ($)
Proceeds from Issuance of Debt			$ 648,937	$ 0
Subsequent Event [Member] | Facility in Osceola, Arkansas [Member]
Area of Real Estate Property (Square Yard) | ft²	580,000
Subsequent Event [Member] | Maddox Industries, LLC [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares) | shares		3,100,000
Subsequent Event [Member] | Maddox Industries, LLC [Member] | Earnout Payment [Member]
Business Combination, Consideration Transferred, Liabilities Incurred		$ 1,000,000
Amended and Restated Standby Equity Purchase Agreement [Member] | Subsequent Event [Member]
Debt Instrument, Face Amount	$ 3,000,000				$ 2,000,000
Debt Instrument, Discount Rate Applied to Principal	5%
Proceeds from Issuance of Debt	$ 1,752,000