Odyssey Semiconductor (ODII) 10-Q 7 Aug 23 2023 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jun. 30, 2023	Aug. 07, 2023
Document Information [Line Items]
Entity Central Index Key	0001781405
Entity Registrant Name	Odyssey Semiconductor Technologies, Inc.
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2023
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2023
Document Transition Report	false
Entity File Number	333-234741
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	84-1766761
Entity Address, Address Line One	9 Brown Road
Entity Address, City or Town	Ithaca
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	14850
City Area Code	607
Local Phone Number	882-2754
Entity Current Reporting Status	No
Entity Interactive Data Current	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		12,726,911

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Current Assets:
Cash	$ 632,425	$ 2,428,289
Accounts receivable	0	50,750
Deferred expenses	36,925	0
Prepaid expenses and other current assets	116,589	68,204
Total Current Assets	785,939	2,547,243
Restricted cash	103,255	103,240
Property and equipment, net	890,961	989,246
Deferred Offering Costs	25,000
Operating ROU Asset	448,596	532,953
Total Assets	2,253,751	4,172,682
Current Liabilities:
Accounts payable and accrued expenses	374,436	382,905
Loan payable - short term	75,248	72,424
Lease liability - short term portion	177,144	171,496
Deferred revenue	77,500	0
Total Current Liabilities	704,328	626,825
Long-term lease liability	271,452	361,457
Promissory Note - related party	4,824,000	4,442,000
Accrued Interest on Promissory Notes	230,110	51,983
Loans payable - long term	224,857	264,729
Total liabilities	6,254,747	5,746,994
Commitments and contingencies
Stockholders’ Equity:
Preferred stock, $0.0001 par value, 5,000,000 shares authorized; 0 shares issued and outstanding as of June 30, 2023 and December 31, 2022	0	0
Common stock, $0.0001 par value, 45,000,000 shares authorized, 12,726,911 shares issued and outstanding as of June 30, 2023 and December 31, 2022	1,272	1,272
Additional paid-in capital	11,206,329	10,776,181
Accumulated deficit	(15,208,597)	(12,351,765)
Total Stockholders’ Equity	(4,000,996)	(1,574,312)
Total Liabilities and Stockholders’ Equity	$ 2,253,751	$ 4,172,682

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Jun. 30, 2023	Dec. 31, 2022
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, authorized (in shares)	5,000,000	5,000,000
Preferred stock, issued (in shares)	0	0
Preferred stock, outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, authorized (in shares)	45,000,000	45,000,000
Common stock, issued (in shares)	12,726,911	12,726,911
Common stock, outstanding (in shares)	12,726,911	12,726,911

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Revenues	$ 8,400	$ 20,581	$ 36,900	$ 50,519
Cost of Revenues	2,450	23,097	24,433	54,096
Gross Profit (Loss)	5,950	(2,516)	12,467	(3,577)
Operating Expenses:
Research and development	507,618	647,705	1,082,794	1,016,889
Selling, general, and administrative	598,579	677,847	1,230,214	1,435,774
Total Operating Expenses	1,106,197	1,325,552	2,313,008	2,452,663
Loss From Operations	(1,100,247)	(1,328,068)	(2,300,541)	(2,456,240)
Other Income (Expense):
Forgiveness of PPP loan and other income	11,258	11	11,258	2,024
Interest income (expense)	(93,316)	(3,668)	(185,549)	(7,484)
Change in fair value	(189,000)	0	(382,000)	0
Net Loss	$ (1,371,305)	$ (1,331,725)	$ (2,856,832)	$ (2,461,700)
Net (Loss) Income Per Share:
Basic (in dollars per share)	$ (0.11)	$ (0.10)	$ (0.22)	$ (0.19)
Diluted (in dollars per share)	$ (0.07)	$ (0.10)	$ (0.15)	$ (0.19)
Weighted Average Number of Common Shares Outstanding:
Basic (in shares)	12,726,911	12,726,911	12,726,911	12,726,911
Diluted (in shares)	18,955,745	12,726,911	18,955,745	12,726,911

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance (in shares) at Dec. 31, 2021	12,726,911
Balance at Dec. 31, 2021	$ 1,272	$ 9,873,345	$ (6,658,153)	$ 3,216,464
Stock based compensation	0	51,049	0	51,049
Net loss	$ 0	0	(1,129,975)	(1,129,975)
Balance (in shares) at Mar. 31, 2022	12,726,911
Balance at Mar. 31, 2022	$ 1,272	9,924,394	(7,788,128)	2,137,538
Balance (in shares) at Dec. 31, 2021	12,726,911
Balance at Dec. 31, 2021	$ 1,272	9,873,345	(6,658,153)	3,216,464
Net loss				(2,461,700)
Balance (in shares) at Jun. 30, 2022	12,726,911
Balance at Jun. 30, 2022	$ 1,272	10,383,144	(9,119,853)	1,264,563
Balance (in shares) at Mar. 31, 2022	12,726,911
Balance at Mar. 31, 2022	$ 1,272	9,924,394	(7,788,128)	2,137,538
Stock based compensation	0	458,750	0	458,750
Net loss	$ 0	0	(1,331,725)	(1,331,725)
Balance (in shares) at Jun. 30, 2022	12,726,911
Balance at Jun. 30, 2022	$ 1,272	10,383,144	(9,119,853)	1,264,563
Balance (in shares) at Dec. 31, 2022	12,726,911
Balance at Dec. 31, 2022	$ 1,272	10,776,181	(12,351,765)	(1,574,312)
Stock based compensation		214,705		214,705
Net loss	$ 0	0	(1,485,527)	(1,485,527)
Balance (in shares) at Mar. 31, 2023	12,726,911
Balance at Mar. 31, 2023	$ 1,272	10,990,886	(13,837,292)	(2,845,134)
Balance (in shares) at Dec. 31, 2022	12,726,911
Balance at Dec. 31, 2022	$ 1,272	10,776,181	(12,351,765)	(1,574,312)
Net loss				(2,856,832)
Balance (in shares) at Jun. 30, 2023	12,726,911
Balance at Jun. 30, 2023	$ 1,272	11,206,329	(15,208,597)	(4,000,996)
Balance (in shares) at Mar. 31, 2023	12,726,911
Balance at Mar. 31, 2023	$ 1,272	10,990,886	(13,837,292)	(2,845,134)
Stock based compensation		215,443		215,443
Net loss	$ 0	0	(1,371,305)	(1,371,305)
Balance (in shares) at Jun. 30, 2023	12,726,911
Balance at Jun. 30, 2023	$ 1,272	$ 11,206,329	$ (15,208,597)	$ (4,000,996)

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended				6 Months Ended		12 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Cash Flows From Operating Activities:
Net loss	$ (1,371,305)	$ (1,485,527)	$ (1,331,725)	$ (1,129,975)	$ (2,856,832)	$ (2,461,700)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock-based compensation					430,148	509,799
Fair value adjustment to Promissory Note	189,000		0		382,000	0
Accrued Interest					178,127	0
Depreciation and amortization					98,285	91,392
Changes in operating assets and liabilities:
Accounts receivable					50,750	6,000
Prepaid expenses and other current assets					(48,385)	(13,448)
Deferred expenses					(36,925)	(54,089)
Accounts payable and accrued expenses					(8,469)	205,423
Deferred revenue					77,500	65,000
Total Adjustments					1,123,031	810,077
Net Cash Used In Operating Activities					(1,733,801)	(1,651,623)
Cash Flows Used In Investing Activities:
Purchases of property and equipment					0	(288,883)
Lease of property					0	(16,665)
Net Cash Used In Investing Activities					0	(305,548)
Cash Flows From Financing Activities:
Repayment of government loans					(37,048)	(36,764)
Payment of deferred offering costs					(25,000)
Net Cash Provided By Financing Activities					(62,048)	(36,764)
Net Increase (Decrease) In Cash and Restricted Cash					(1,795,849)	(1,993,935)
Cash and Restricted Cash - Beginning Of Period		$ 2,531,529		$ 2,701,414	2,531,529	2,701,414	$ 2,701,414
Cash and Restricted Cash - End Of Period	735,680		707,479		735,680	707,479	2,531,529
Cash and Restricted Cash Consisted of the Following:
Cash	632,425		604,255		632,425	604,255	$ 2,428,289
Restricted cash	103,255		103,224		103,255	103,224
Cash and Restricted Cash	$ 735,680		$ 707,479		735,680	707,479
Supplemental Disclosures of Cash Flow Information:
Interest					7,422	7,027
Non-cash investing and financing activities:
Operating Lease ROU Asset					$ 680,683	$ 680,683

Note 1 - Nature of Operations a

Note 1 - Nature of Operations and Liquidity	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	1 Nature of Operations and Liquidity Organization and Operations Odyssey Semiconductor Technologies, Inc. (“Odyssey Technologies”) was incorporated on April 12, 2019 JR2J, “JR2J” Liquidity and Financial Condition As of June 30, 2023 $15,208,597, six June 30, 2023 The Company believes its current cash on hand will not twelve The Company requires funding for operating needs and capital expenditures. The Company’s future capital requirements and the adequacy of its available funds will depend on many factors, including the Company’s ability to successfully commercialize its products and services, competing technological and market developments, and the need to enter into collaborations with other companies or acquire other companies or technologies to enhance or complement its product and service offerings. There is also no may

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Significant Accounting Policies [Text Block]	Note 2 Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information. Accordingly, they do not June 30, 2023 three six June 30, 2023 2022 three six June 30, 2023 not December 31, 2023 December 31, 2022 Use of Estimates Preparation of financial statements in conformity with U.S. GAAP requires management to make estimates, judgments and assumptions that affect the amounts reported in the financial statements and the amounts disclosed in the related notes to the financial statements. The Company’s significant estimates used in these financial statements include, but are not Cash and Cash Equivalents The Company considers all highly liquid investments purchased with an original maturity of three June 30, 2023 December 31, 2022 may not Restricted Cash Restricted cash was comprised of cash held as a security deposit in connection with the Company’s operating lease. See Note 9 Deferred Expenses Deferred expenses consist of labor, materials and other costs that are attributable to customer contracts that the Company has not not June 30, 2023 December 31, 2022 Property and Equipment Property and equipment are stated at cost, net of accumulated depreciation using the straight-line method over their estimated useful lives once the asset is placed in service. Expenditures for maintenance and repairs, which do not The Company’s long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not The estimated useful lives of property and equipment are as follows: Schedule of estimated useful lives of property and equipment Asset Useful lives (years) Computer and office equipment 5 Lab equipment 5 Leasehold improvements shorter of useful life or lease term Machinery 7 - 15 Furniture 7 Offering Costs Deferred offering costs, which primarily consist of direct, incremental professional fees incurred in connection with a debt or equity financing, are capitalized as non-current assets on the consolidated balance sheets. Once the financing closes, the Company reclassifies such costs as either discounts to notes payable or as a reduction of proceeds received from equity transactions so that such costs are recorded as a reduction of additional paid-in capital. If the completion of a contemplated financing was deemed to be no Revenue Recognition The Company recognizes revenue under ASC Topic 606, 606” ● Step 1: ● Step 2: ● Step 3: ● Step 4: ● Step 5: A majority of the Company’s revenues are generated from contracts with customers that require it to design, develop, manufacture, test and integrate complex equipment and to provide engineering and technical services according to customer specifications. These contracts are often priced on a time and material type basis. Revenues on time and material type contracts are generally recognized in each period based on the amount billable to the customer which is based on direct labor hours expended multiplied by the contractual fixed rate per hour, plus the actual costs of materials and other direct non-labor costs. The timing of the Company’s revenue recognition may not During the six June 30, 2023 2022 The Company generated revenue from government contracts that reimburse the Company for certain allowable costs for funded projects. For contracts with government agencies, when the Company has concluded that it is the principal in conducting the research and development expenses and where the funding arrangement is considered central to the Company’s ongoing operations, the Company classifies the recognized funding received as revenue. The Company has determined that revenue generated from government grants is outside the scope of ASC 606 six June 30, 2023 2022 Research and Development Research and development expenses are charged to operations as incurred. Stock-Based Compensation The Company measures the cost of services received in exchange for an award of equity instruments based on the fair value of the award. The fair value of the award is measured on the grant date. The fair value amount is then recognized over the period during which services are required to be provided in exchange for the award, usually the vesting period. Upon the exercise of an award, the Company issues new shares of common stock out of its authorized shares. The risk-free interest rate was determined from the implied yields from U.S. Treasury zero Net (Loss) Income per share of Common Stock Basic net (loss) income per share of common stock is computed by dividing net (loss) income by the weighted average number of vested shares of common stock outstanding during the period. Diluted net income per share of common stock is computed by dividing net income by the weighted average number of common and dilutive common-equivalent shares outstanding during each period. The following shares were excluded from the calculation of weighted average dilutive shares of common stock because their inclusion would have been anti-dilutive: As of June 30, 2023 2022 Warrants 245,696 245,696 Options 2,844,496 2,048,246 Total 3,090,192 2,293,942 Income Taxes The Company recognizes deferred tax assets and liabilities for the expected future tax consequences of items that have been included or excluded in the financial statements or tax returns. Deferred tax assets and liabilities are determined on the basis of the difference between the tax basis of assets and liabilities and their respective financial reporting amounts (“temporary differences”) at enacted tax rates in effect for the years in which the temporary differences are expected to reverse. The Company has recorded a full valuation allowance against its deferred tax assets for all periods, due to the uncertainty of future utilization. The Company utilizes a recognition threshold and measurement process for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Management has evaluated and concluded that there were no June 30, 2023 December 31, 2022 not twelve Critical Accounting Policies and Estimates Our consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America. The preparation of these financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. We base our estimates and judgments on historical experience, current economic and industry conditions and on various other factors that are believed to be reasonable under the circumstances. This forms the basis for making judgments about the carrying values of assets and liabilities that are not may may On an ongoing basis, we evaluate our estimates and judgments for all assets and liabilities, including those related to the fair value of stock options for determination of the stock-based compensation expense. The amount of stock based compensation has been a significant expense over the six June 30, 2023 2022 Revenues and cost of sales are important metrics in demonstrating the completion of projects and shipment of products to customers, and the profitability of such revenues. Accordingly, revenue recognition is a critical accounting policy. The timing of the Company’s revenue recognition may not Leases In February 2016, 842, No. 2016 02, 842 No. 2018 01, Land Easement Practical Expedient for Transition to Topic 842; No. 2018 10, 842, No. 2018 11, 12 January 1, 2022 ● Short-term lease accounting policy election allowing lessees to not 12 ● The option to not ● The package of practical expedients applied to all of its leases, including (i) not not not Adoption of this standard resulted in the recognition of operating lease right-of-use assets and corresponding lease liabilities of approximately $681,000 on the consolidated balance sheet as of January 1, 2022. 9, Convertible Promissory Notes - Related Party The Company accounts for convertible Promissory notes issued in 2022 815. 815 15 25 Recently Issued and Adopted Accounting Standards In August 2020, 2020 06, 470 20 815 40 2020 06 January 1, 2022. In June 2016, No. 2016 13, not December 15, 2022 not

Note 3 - Prepaid Expenses and O

Note 3 - Prepaid Expenses and Other Current Assets	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Table Text Block]	Note 3 Prepaid expenses consisted of the following: June 30, 2023 December 31, 2022 Insurance $ 25,480 $ 17,879 Tooling $ 60,442 44,765 Other $ 27,667 5,560 Retainers $ 3,000 — Total $ 116,589 $ 68,204 Tooling consists of engineering designs and build for packaging semiconductors for samples. Samples shipped during the first 2023. 2 first

Note 4 - Property and Equipment

Note 4 - Property and Equipment	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	Note 4 Property and Equipment Property and equipment consisted of the following: June 30, 2023 December 31, 2022 Computer and office equipment $ 2,807 $ 2,807 Lab equipment $ 15,606 15,606 Furniture $ 53,420 53,420 Leasehold improvements $ 709,646 709,646 Machinery $ 668,889 668,889 Subtotal 1,450,368 1,450,368 Accumulated Depreciation (559,407 ) (461,122 ) Property and Equipment, net $ 890,961 $ 989,246 Depreciation and amortization expense related to property and equipment was approximately $51,000 and $42,000 for the six June 30, 2023 2022

Note 5 - Accounts Payable and A

Note 5 - Accounts Payable and Accrued Expenses	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Accounts Payable and Accrued Liabilities Disclosure [Text Block]	Note 5 Accounts payable and accrued expenses consisted of the following: June 30, 2023 December 31, 2022 Accounts Payable $ 58,938 $ 42,182 Credit Cards Payable $ 41,726 39,936 Accrued Bonus $ 64,086 112,500 Accrued Payroll $ 41,935 50,355 Other Accrued Expenses $ 167,751 137,932 Total $ 374,436 $ 382,905 Accrued Interest is now included in Note 13

Note 6 - Stockholders' Equity

Note 6 - Stockholders' Equity	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Equity [Text Block]	Note 6 Stockholders Equity Authorized Capital The Company is authorized to issue 45,000,000 shares of common stock, $0.0001 par value per share, and 5,000,000 shares of preferred stock, $0.0001 par value per share. The holders of the Company’s common stock are entitled to one Common Stock Transactions In March 2021, 2022 On August 8, 2022 December 23, 2022, 1998 January 27, 1998, two two 13

Note 7 - Equity Compensation Pl

Note 7 - Equity Compensation Plan	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Share-Based Payment Arrangement [Text Block]	Note 7 Equity Compensation Plan On June 18, 2019, 2019 “2019 2019 2019 not 110% ten On March 11, 2020, ten 2019 two two 2019 December 31, 2020. March 31, 2021. On May 26, 2020, 2019 2019 2019 may one 1,300,000; On July 16, 2020, ten 2019 one On September 16, 2020, 2019 2019 2,500,000 From June 1 June 22, 2021, five ten 2019 two five On September 22, 2021, September 25, 2021. not On December 30, 2021, five ten 2019 one four On February 9, 2022, 2019 first On April 26, 2022, first April 1, 2023. On November 4, 2022 four November 2023. On January 26, 2023 five 2019 four 2022 On June 30, 2023, The stock option activity from January 1, 2022 June 30, 2023 Weighted- Weighted- Average Average Exercise Remaining Price per Contractual Shares share Life (years) Balance, January 1, 2022 1,398,246 2.20 6.3 Options granted 725,000 1.58 9.4 Options expired or forfeited (25,000 ) 1.50 — Balance, December 31, 2022 2,098,246 1.98 6.1 Options granted 817,500 0.96 4.8 Options expired or forfeited (71,250 ) 1.09 — Balance, June 30, 2023 2,844,496 1.72 7.8 Vested shares at June 30, 2023 1,187,748 1.91 7.7 The following table summarizes the outstanding options at June 30, 2023 Exercise price Outstanding options Exercisable options $ 0.85 75,000 — $ 0.96 757,500 35,625 $ 1.50 540,000 540,000 $ 1.66 650,000 162,500 $ 1.77 433,750 182,500 $ 2.90 70,246 35,123 $ 3.55 50,000 20,000 $ 3.93 268,000 212,000 2,844,496 1,187,748 At June 30, 2023 2019 The Company has estimated the fair value of all stock option awards as of the date of grant by applying the Black-Scholes option-pricing model. In applying the Black-Scholes option pricing model, the Company used the following weighted average assumptions for issuances during the six June 30, 2023 2022 2023 2022 Risk-free interest rate 3.80 % 2.77 % Expected term (years) 5.0 7.0 Expected volatility 110.9 % 100.4 % Expected dividends 0 0 Grant date fair value of common stock (share) $ 0.77 $ 1.38 During the six June 30, 2023 As of June 30, 2023 June 30, 2023 nil.

Note 8 - Commitments and Contin

Note 8 - Commitments and Contingencies	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	Note 8 Litigations, Claims, and Assessments From time to time, the Company is involved in various disputes, claims, liens and litigation matters arising out of the normal course of business which could result in a material adverse effect on the Company’s combined financial position, results of operations or cash flows. Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated. As of June 30, 2023 June 30, 2022 Employment Agreement On April 7, 2022, April 18, 2022. 2022 nine 9 first two January 26, 2023, 2022 April 26, 2023, four On September 2, 2022, September 19, 2022. one 7 six three November 15, 2023, four November 4, 2022, not

Note 9 - Right of Use Asset and

Note 9 - Right of Use Asset and Operating Lease Liability	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Lessee, Operating Leases [Text Block]	Note 9 Right of Use Asset and Operating Lease Liability The assets and liabilities from operating leases are recognized at the lease commencement date based on the present value of remaining lease payments over the lease term using the Company’s incremental borrowing rates or implicit rates, when readily determinable. Short-term leases, which have an initial term of 12 not not Operating Lease On August 21, 2019, November 30, 2025. June 30, 2023 June 30, 2022 The following table presents information about the amount and timing of liabilities arising from the Company’s operating and finance leases as of June 30, 2023 Operating Lease Maturity of Lease Liabilities Liabilities 2023 100,000 2024 200,000 2025 183,337 Total undiscounted operating lease payments $ 483,337 Less: Imputed interest 34,741 Present value of operating lease liabilities $ 448,596 Short-term portion 177,144 Long term portion $ 271,452 Remaining lease term in years 2.67 Discount rate 6.50 % The Company incurred lease expense for its operating lease of approximately $100,000 and $100,000 for the six June 30, 2023 2022 The Right of Use Asset at June 30, 2023

Note 10 - Concentrations

Note 10 - Concentrations	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Concentration Risk Disclosure [Text Block]	Note 10 Concentrations During the six June 30, 2023 June 30, 2023 two During the six June 30, 2022 June 30, 2022 one

Note 11 - Government Loans

Note 11 - Government Loans	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Government Assistance [Text Block]	Note 11 Government Loans Paycheck Protection Program Loans On May 1, 2020, 2.5 December 31, 2021. March 6, 2021, On February 24, 2021, 2 “PPP2” 60 May 2022; November 15, 2021, Economic Injury Disaster Loan Advance On May 1, 2020, August 30, 2020. one first Tomkins County Area Development Loan On May 27, 2020, four one no three Equipment Loans On August 20, 2020, September 1, 2020, September 10, 2020, The loans are summarized as follows: June 30, 2023 December 31, 2022 Principal outstanding $ 302,233 $ 339,737 Deferred loan costs, net of amortization (2,128 ) (2,584 ) Subtotal 300,105 337,153 Less current portion (75,248 ) (72,424 ) Total long term portion $ 224,857 $ 264,729 Interest expense on the above debt instruments was approximately $3,000 and $4,000 for the six June 30, 2023 2022

Note 12 - Revision of Stock Com

Note 12 - Revision of Stock Compensation Expense	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Error Correction [Text Block]	Note 12 Revision of stock compensation expense During the second 2022, 7 three June 2021 March 2022. June 2021 March 2022. March 2022 As previously reported adjustment As if restated Three months ended 3/31/2022 Gross profit (loss) (1,061 ) (1,507 ) (2,568 ) Operating expenses 1,127,111 98,961 1,226,072 Operating loss (1,128,172 ) 100,468 (1,027,704 ) Net loss (1,129,975 ) (100,468 ) (1,230,443 ) Additional paid in capital 9,924,394 262,523 10,186,917 Accumulated Deficit (7,788,128 ) (262,523 ) (8,050,651 ) Based upon an analysis of Accounting Standards Codification 250 250 No. 99, No. 108, 108” no not June 30, 2022. For the year ended December 31, 2022,

Note 13 - Convertible Bridge No

Note 13 - Convertible Bridge Notes - Related Party	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Debt Disclosure [Text Block]	Note 13 Convertible Promissory Notes Related Party The Company issued two August 8, 2022 ( December 23, 2022 ( On December 23, 2022, June 30, 2025, no The Promissory Notes bear interest at a rate of ten June 30, 2025. 20 may 20 15% 20% June 30, 2023 December 31, 2022 The Company accounts for convertible Promissory Notes under ASC 815. 815 15 25 The related party convertible Promissory Notes were valued using the Probability-Weighted Expected Returns Method (PWERM), which is considered to be a Level 3 December 31, 2022 June 30, 2023 Market Rate 12.41 % 16.41 % Probability of Maturity 10.0 % 5.0 % Maturity Date June 30, 2025 June 30, 2025 Probability of Qualified Financing Event 85 % 85 % Qualified Financing Event Date June 30, 2023 June 30, 2024 Probability of Corporate Transaction 5.0 % 10.0 % Corporate Transaction Event Date June 30, 2023 September 30, 2023 These assumptions are based on the judgment and experience of management and based on conversations with investment banks and interested investors. The following table presents the changes in fair value of the Company’s convertible Promissory Notes: Face value at December 31, 2022 $ 3,600,000 Change in fair value 842,000 Fair value at December 31, 2022 4,442,000 Change in fair value 193,000 Fair value at March 31, 2023 4,635,000 Change in fair value 189,000 Fair value at June 30, 2023 $ 4,824,000

Note 14 - Fair Value Measuremen

Note 14 - Fair Value Measurements	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Fair Value Disclosures [Text Block]	Note 14 Fair Value Measurements As of June 30, 2023 3 The Company applies ASC Topic 820, Fair Value Measurement 820” 820 820 Level 1 Level 2 Level 3 no

Note 15 - Subsequent Events

Note 15 - Subsequent Events	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Subsequent Events [Text Block]	Note 15 The Company has evaluated events that have occurred after the balance sheet and through August 7, 2023. not

Significant Accounting Policies

Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2023
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information. Accordingly, they do not June 30, 2023 three six June 30, 2023 2022 three six June 30, 2023 not December 31, 2023 December 31, 2022
Use of Estimates, Policy [Policy Text Block]	Use of Estimates Preparation of financial statements in conformity with U.S. GAAP requires management to make estimates, judgments and assumptions that affect the amounts reported in the financial statements and the amounts disclosed in the related notes to the financial statements. The Company’s significant estimates used in these financial statements include, but are not
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents The Company considers all highly liquid investments purchased with an original maturity of three June 30, 2023 December 31, 2022 may not
Cash and Cash Equivalents, Restricted Cash and Cash Equivalents, Policy [Policy Text Block]	Restricted Cash Restricted cash was comprised of cash held as a security deposit in connection with the Company’s operating lease. See Note 9
Deferred Charges, Policy [Policy Text Block]	Deferred Expenses Deferred expenses consist of labor, materials and other costs that are attributable to customer contracts that the Company has not not June 30, 2023 December 31, 2022
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment Property and equipment are stated at cost, net of accumulated depreciation using the straight-line method over their estimated useful lives once the asset is placed in service. Expenditures for maintenance and repairs, which do not The Company’s long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not The estimated useful lives of property and equipment are as follows: Schedule of estimated useful lives of property and equipment Asset Useful lives (years) Computer and office equipment 5 Lab equipment 5 Leasehold improvements shorter of useful life or lease term Machinery 7 - 15 Furniture 7
Offering Costs [Policy Text Block]	Offering Costs Deferred offering costs, which primarily consist of direct, incremental professional fees incurred in connection with a debt or equity financing, are capitalized as non-current assets on the consolidated balance sheets. Once the financing closes, the Company reclassifies such costs as either discounts to notes payable or as a reduction of proceeds received from equity transactions so that such costs are recorded as a reduction of additional paid-in capital. If the completion of a contemplated financing was deemed to be no
Revenue [Policy Text Block]	Revenue Recognition The Company recognizes revenue under ASC Topic 606, 606” ● Step 1: ● Step 2: ● Step 3: ● Step 4: ● Step 5: A majority of the Company’s revenues are generated from contracts with customers that require it to design, develop, manufacture, test and integrate complex equipment and to provide engineering and technical services according to customer specifications. These contracts are often priced on a time and material type basis. Revenues on time and material type contracts are generally recognized in each period based on the amount billable to the customer which is based on direct labor hours expended multiplied by the contractual fixed rate per hour, plus the actual costs of materials and other direct non-labor costs. The timing of the Company’s revenue recognition may not During the six June 30, 2023 2022 The Company generated revenue from government contracts that reimburse the Company for certain allowable costs for funded projects. For contracts with government agencies, when the Company has concluded that it is the principal in conducting the research and development expenses and where the funding arrangement is considered central to the Company’s ongoing operations, the Company classifies the recognized funding received as revenue. The Company has determined that revenue generated from government grants is outside the scope of ASC 606 six June 30, 2023 2022
Research and Development Expense, Policy [Policy Text Block]	Research and Development Research and development expenses are charged to operations as incurred.
Compensation Related Costs, Policy [Policy Text Block]	Stock-Based Compensation The Company measures the cost of services received in exchange for an award of equity instruments based on the fair value of the award. The fair value of the award is measured on the grant date. The fair value amount is then recognized over the period during which services are required to be provided in exchange for the award, usually the vesting period. Upon the exercise of an award, the Company issues new shares of common stock out of its authorized shares. The risk-free interest rate was determined from the implied yields from U.S. Treasury zero
Earnings Per Share, Policy [Policy Text Block]	Net (Loss) Income per share of Common Stock Basic net (loss) income per share of common stock is computed by dividing net (loss) income by the weighted average number of vested shares of common stock outstanding during the period. Diluted net income per share of common stock is computed by dividing net income by the weighted average number of common and dilutive common-equivalent shares outstanding during each period. The following shares were excluded from the calculation of weighted average dilutive shares of common stock because their inclusion would have been anti-dilutive: As of June 30, 2023 2022 Warrants 245,696 245,696 Options 2,844,496 2,048,246 Total 3,090,192 2,293,942
Income Tax, Policy [Policy Text Block]	Income Taxes The Company recognizes deferred tax assets and liabilities for the expected future tax consequences of items that have been included or excluded in the financial statements or tax returns. Deferred tax assets and liabilities are determined on the basis of the difference between the tax basis of assets and liabilities and their respective financial reporting amounts (“temporary differences”) at enacted tax rates in effect for the years in which the temporary differences are expected to reverse. The Company has recorded a full valuation allowance against its deferred tax assets for all periods, due to the uncertainty of future utilization. The Company utilizes a recognition threshold and measurement process for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Management has evaluated and concluded that there were no June 30, 2023 December 31, 2022 not twelve
Critical Accounting Policies [Policy Text Block]	Critical Accounting Policies and Estimates Our consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America. The preparation of these financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. We base our estimates and judgments on historical experience, current economic and industry conditions and on various other factors that are believed to be reasonable under the circumstances. This forms the basis for making judgments about the carrying values of assets and liabilities that are not may may On an ongoing basis, we evaluate our estimates and judgments for all assets and liabilities, including those related to the fair value of stock options for determination of the stock-based compensation expense. The amount of stock based compensation has been a significant expense over the six June 30, 2023 2022 Revenues and cost of sales are important metrics in demonstrating the completion of projects and shipment of products to customers, and the profitability of such revenues. Accordingly, revenue recognition is a critical accounting policy. The timing of the Company’s revenue recognition may not
Lessee, Leases [Policy Text Block]	Leases In February 2016, 842, No. 2016 02, 842 No. 2018 01, Land Easement Practical Expedient for Transition to Topic 842; No. 2018 10, 842, No. 2018 11, 12 January 1, 2022 ● Short-term lease accounting policy election allowing lessees to not 12 ● The option to not ● The package of practical expedients applied to all of its leases, including (i) not not not Adoption of this standard resulted in the recognition of operating lease right-of-use assets and corresponding lease liabilities of approximately $681,000 on the consolidated balance sheet as of January 1, 2022. 9,
Debt, Policy [Policy Text Block]	Convertible Promissory Notes - Related Party The Company accounts for convertible Promissory notes issued in 2022 815. 815 15 25
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Issued and Adopted Accounting Standards In August 2020, 2020 06, 470 20 815 40 2020 06 January 1, 2022. In June 2016, No. 2016 13, not December 15, 2022 not

Note 2 - Summary of Significa_2

Note 2 - Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 2023
Notes Tables
Schedule of Estimated Useful Life of Property, Plant, and Equipment [Table Text Block]	Schedule of estimated useful lives of property and equipment Asset Useful lives (years) Computer and office equipment 5 Lab equipment 5 Leasehold improvements shorter of useful life or lease term Machinery 7 - 15 Furniture 7
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]	As of June 30, 2023 2022 Warrants 245,696 245,696 Options 2,844,496 2,048,246 Total 3,090,192 2,293,942

Note 3 - Prepaid Expenses and_2

Note 3 - Prepaid Expenses and Other Current Assets (Tables)	6 Months Ended
	Jun. 30, 2023
Notes Tables
Schedule of Other Current Assets [Table Text Block]	June 30, 2023 December 31, 2022 Insurance $ 25,480 $ 17,879 Tooling $ 60,442 44,765 Other $ 27,667 5,560 Retainers $ 3,000 — Total $ 116,589 $ 68,204

Note 4 - Property and Equipme_2

Note 4 - Property and Equipment (Tables)	6 Months Ended
	Jun. 30, 2023
Notes Tables
Property, Plant and Equipment [Table Text Block]	June 30, 2023 December 31, 2022 Computer and office equipment $ 2,807 $ 2,807 Lab equipment $ 15,606 15,606 Furniture $ 53,420 53,420 Leasehold improvements $ 709,646 709,646 Machinery $ 668,889 668,889 Subtotal 1,450,368 1,450,368 Accumulated Depreciation (559,407 ) (461,122 ) Property and Equipment, net $ 890,961 $ 989,246

Note 5 - Accounts Payable and_2

Note 5 - Accounts Payable and Accrued Expenses (Tables)	6 Months Ended
	Jun. 30, 2023
Notes Tables
Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]	June 30, 2023 December 31, 2022 Accounts Payable $ 58,938 $ 42,182 Credit Cards Payable $ 41,726 39,936 Accrued Bonus $ 64,086 112,500 Accrued Payroll $ 41,935 50,355 Other Accrued Expenses $ 167,751 137,932 Total $ 374,436 $ 382,905

Note 7 - Equity Compensation _2

Note 7 - Equity Compensation Plan (Tables)	6 Months Ended
	Jun. 30, 2023
Notes Tables
Share-Based Payment Arrangement, Option, Activity [Table Text Block]	Weighted- Weighted- Average Average Exercise Remaining Price per Contractual Shares share Life (years) Balance, January 1, 2022 1,398,246 2.20 6.3 Options granted 725,000 1.58 9.4 Options expired or forfeited (25,000 ) 1.50 — Balance, December 31, 2022 2,098,246 1.98 6.1 Options granted 817,500 0.96 4.8 Options expired or forfeited (71,250 ) 1.09 — Balance, June 30, 2023 2,844,496 1.72 7.8 Vested shares at June 30, 2023 1,187,748 1.91 7.7
Share-Based Payment Arrangement, Option, Exercise Price Range [Table Text Block]	Exercise price Outstanding options Exercisable options $ 0.85 75,000 — $ 0.96 757,500 35,625 $ 1.50 540,000 540,000 $ 1.66 650,000 162,500 $ 1.77 433,750 182,500 $ 2.90 70,246 35,123 $ 3.55 50,000 20,000 $ 3.93 268,000 212,000 2,844,496 1,187,748
Schedule of Share-Based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	2023 2022 Risk-free interest rate 3.80 % 2.77 % Expected term (years) 5.0 7.0 Expected volatility 110.9 % 100.4 % Expected dividends 0 0 Grant date fair value of common stock (share) $ 0.77 $ 1.38

Note 9 - Right of Use Asset a_2

Note 9 - Right of Use Asset and Operating Lease Liability (Tables)	6 Months Ended
	Jun. 30, 2023
Notes Tables
Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]	Operating Lease Maturity of Lease Liabilities Liabilities 2023 100,000 2024 200,000 2025 183,337 Total undiscounted operating lease payments $ 483,337 Less: Imputed interest 34,741 Present value of operating lease liabilities $ 448,596 Short-term portion 177,144 Long term portion $ 271,452 Remaining lease term in years 2.67 Discount rate 6.50 %

Note 11 - Government Loans (Tab

Note 11 - Government Loans (Tables)	6 Months Ended
	Jun. 30, 2023
Notes Tables
Schedule of Debt [Table Text Block]	June 30, 2023 December 31, 2022 Principal outstanding $ 302,233 $ 339,737 Deferred loan costs, net of amortization (2,128 ) (2,584 ) Subtotal 300,105 337,153 Less current portion (75,248 ) (72,424 ) Total long term portion $ 224,857 $ 264,729

Note 12 - Revision of Stock C_2

Note 12 - Revision of Stock Compensation Expense (Tables)	6 Months Ended
	Jun. 30, 2023
Notes Tables
Schedule of Error Corrections and Prior Period Adjustments [Table Text Block]	As previously reported adjustment As if restated Three months ended 3/31/2022 Gross profit (loss) (1,061 ) (1,507 ) (2,568 ) Operating expenses 1,127,111 98,961 1,226,072 Operating loss (1,128,172 ) 100,468 (1,027,704 ) Net loss (1,129,975 ) (100,468 ) (1,230,443 ) Additional paid in capital 9,924,394 262,523 10,186,917 Accumulated Deficit (7,788,128 ) (262,523 ) (8,050,651 )

Note 13 - Convertible Bridge _2

Note 13 - Convertible Bridge Notes - Related Party (Tables)	6 Months Ended
	Jun. 30, 2023
Notes Tables
Convertible Debt [Table Text Block]	Face value at December 31, 2022 $ 3,600,000 Change in fair value 842,000 Fair value at December 31, 2022 4,442,000 Change in fair value 193,000 Fair value at March 31, 2023 4,635,000 Change in fair value 189,000 Fair value at June 30, 2023 $ 4,824,000
Convertible Debt [Member]
Notes Tables
Fair Value Measurement Inputs and Valuation Techniques [Table Text Block]	December 31, 2022 June 30, 2023 Market Rate 12.41 % 16.41 % Probability of Maturity 10.0 % 5.0 % Maturity Date June 30, 2025 June 30, 2025 Probability of Qualified Financing Event 85 % 85 % Qualified Financing Event Date June 30, 2023 June 30, 2024 Probability of Corporate Transaction 5.0 % 10.0 % Corporate Transaction Event Date June 30, 2023 September 30, 2023

Note 1 - Nature of Operations_2

Note 1 - Nature of Operations and Liquidity (Details Textual) - USD ($)	3 Months Ended				6 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Cash and Cash Equivalents, at Carrying Value	$ 632,425				$ 632,425
Working Capital	81,661				81,661
Retained Earnings (Accumulated Deficit)	(15,208,597)				(15,208,597)		$ (12,351,765)
Net Income (Loss) Attributable to Parent	$ (1,371,305)	$ (1,485,527)	$ (1,331,725)	$ (1,129,975)	$ (2,856,832)	$ (2,461,700)

Note 2 - Summary of Significa_3

Note 2 - Summary of Significant Accounting Policies (Details Textual) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Jan. 01, 2022
Cash Equivalents, at Carrying Value	$ 0		$ 0		$ 0
Deferred Costs	37,000		37,000		0
Contract with Customer, Liability, Revenue Recognized			0	$ 0
Revenues	8,400	$ 20,581	36,900	50,519
Operating Lease, Right-of-Use Asset	448,596		448,596		$ 532,953
Operating Lease, Liability	$ 448,596		448,596
Accounting Standards Update 2016-02 [Member]
Operating Lease, Right-of-Use Asset						$ 681,000
Operating Lease, Liability						$ 681,000
Grant [Member]
Revenues			$ 0	$ 0

Note 2 - Summary of Significa_4

Note 2 - Summary of Significant Accounting Policies - Schedule of Useful Lives of Property, Plant, and Equipment (Details)	Jun. 30, 2023
Office Equipment [Member]
Useful life (Year)	5 years
Lab Equipment [Member]
Useful life (Year)	5 years
Machinery and Equipment [Member] | Minimum [Member]
Useful life (Year)	7 years
Machinery and Equipment [Member] | Maximum [Member]
Useful life (Year)	15 years
Furniture and Fixtures [Member]
Useful life (Year)	7 years

Note 2 - Summary of Significa_5

Note 2 - Summary of Significant Accounting Policies - Schedule of Antidilutive Securities (Details) - shares	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Antidilutive shares (in shares)	3,090,192	2,293,942
Warrant [Member]
Antidilutive shares (in shares)	245,696	245,696
Share-Based Payment Arrangement, Option [Member]
Antidilutive shares (in shares)	2,844,496	2,048,246

Note 3 - Prepaid Expenses and_3

Note 3 - Prepaid Expenses and Other Current Assets - Schedule of Other Current Assets (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Insurance	$ 25,480	$ 17,879
Tooling	60,442	44,765
Other	27,667	5,560
Retainers	3,000	0
Total	$ 116,589	$ 68,204

Note 4 - Property and Equipme_3

Note 4 - Property and Equipment (Details Textual) - USD ($)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Depreciation	$ 51,000	$ 42,000

Note 4 - Property and Equipme_4

Note 4 - Property and Equipment - Schedule of Property and Equipment (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Property and equipment, gross	$ 1,450,368	$ 1,450,368
Accumulated Depreciation	(559,407)	(461,122)
Property and Equipment, net	890,961	989,246
Office Equipment [Member]
Property and equipment, gross	2,807	2,807
Lab Equipment [Member]
Property and equipment, gross	15,606	15,606
Furniture and Fixtures [Member]
Property and equipment, gross	53,420	53,420
Leasehold Improvements [Member]
Property and equipment, gross	709,646	709,646
Machinery and Equipment [Member]
Property and equipment, gross	$ 668,889	$ 668,889

Note 5 - Accounts Payable and_3

Note 5 - Accounts Payable and Accrued Expenses - Schedule of Accounts Payable and Accrued Expenses (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Accounts Payable	$ 58,938	$ 42,182
Credit Cards Payable	41,726	39,936
Accrued Bonus	64,086	112,500
Accrued Payroll	41,935	50,355
Other Accrued Expenses	167,751	137,932
Total	$ 374,436	$ 382,905

Note 6 - Stockholders' Equity (

Note 6 - Stockholders' Equity (Details Textual) - USD ($)	1 Months Ended
	Mar. 31, 2021	Jun. 30, 2023	Dec. 31, 2022	Dec. 23, 2022	Aug. 08, 2022
Common Stock, Shares Authorized (in shares)		45,000,000	45,000,000
Common Stock, Par or Stated Value Per Share (in dollars per share)		$ 0.0001	$ 0.0001
Preferred Stock, Shares Authorized (in shares)		5,000,000	5,000,000
Preferred Stock, Par or Stated Value Per Share (in dollars per share)		$ 0.0001	$ 0.0001
Preferred Stock, Shares Issued (in shares)		0	0
Convertible Promissory Note [Member]
Convertible Notes Payable				$ 2,350,000	$ 1,250,000
Debt Instrument, Interest Rate, Effective Percentage				20%	15%
Private Placement [Member]
Proceeds from Warrant Exercises	$ 407,445
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)	89,730
Warrants and Rights Outstanding, Term (Year)	5 years
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)	$ 4
Proceeds from Related Party Debt	$ 480,000
Private Placement [Member] | Related Party Proceeds [Member]
Gross Proceeds Percentage	10%
Private Placement [Member] | Officers and Directors [Member]
Proceeds from Related Party Debt	$ 430,000
Private Placement [Member] | Common Stock [Member]
Sale of Stock, Number of Shares Issued in Transaction (in shares)	1,251,625
Share Price (in dollars per share)	$ 4
Proceeds from Issuance or Sale of Equity	$ 5,006,500

Note 7 - Equity Compensation _3

Note 7 - Equity Compensation Plan (Details Textual) - USD ($)

1 Months Ended

3 Months Ended

6 Months Ended

12 Months Ended

Jun. 30, 2023

Jan. 26, 2023

Nov. 04, 2022

Sep. 02, 2022

Apr. 26, 2022

Feb. 09, 2022

Dec. 30, 2021

Sep. 22, 2021

Jul. 16, 2020

May 26, 2020

Mar. 11, 2020

Jun. 22, 2021

Dec. 31, 2020

Jun. 30, 2023

Dec. 31, 2022

Sep. 16, 2020

May 25, 2020

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

$ 0.96

$ 1.58

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

817,500

725,000

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

$ 772,000

$ 772,000

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

3 years 6 months

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

$ 0

$ 0

Chief Executive Officer and Chairman [Member]

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

1,911,160

Chief Executive Officer [Member]

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

$ 1.66

$ 1.66

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

650,000

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

650,000

Controller [Member]

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

$ 0.85

$ 0.85

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

75,000

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

75,000

Share-Based Payment Arrangement, Option [Member]

Share-Based Payment Arrangement, Expense

383,000

Share-Based Payment Arrangement, Option [Member] | Research and Development Expense [Member]

Share-Based Payment Arrangement, Expense

104,000

Share-Based Payment Arrangement, Option [Member] | General and Administrative Expense [Member]

Share-Based Payment Arrangement, Expense

276,000

Share-Based Payment Arrangement, Option [Member] | Cost of Sales [Member]

Share-Based Payment Arrangement, Expense

$ 3,000

Share-Based Payment Arrangement, Option [Member] | Chief Executive Officer and Chairman [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award, Accelerated Vesting, Number (in shares)

25,000

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

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

4 years

Share-Based Payment Arrangement, Option [Member] | Vesting Annually [Member] | Chief Executive Officer [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Rights, Percentage

25%

The 2019 Plan [Member]

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

$ 0.96

$ 1.77

$ 1.50

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

862,500

445,000

388,246

500,000

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

1,174,000

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

4,600,000

2,500,000

4,600,000

Share-Based Compensation Arrangement by Share-Based Payment Award, Percentage of Outstanding Stock Maximum

5%

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

1,368,629

1,368,629

The 2019 Plan [Member] | Minimum [Member]

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

$ 2.90

The 2019 Plan [Member] | Maximum [Member]

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

$ 3.93

The 2019 Plan [Member] | Chief Executive Officer and Chairman [Member]

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

10 years

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

$ 1.50

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

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

142,500

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

142,500

The 2019 Plan [Member] | Former Employee and Independent Contractor [Member]

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

71,250

The 2019 Plan [Member] | Employee [Member]

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

1,300,000

500,000

The 2019 Plan [Member] | Vesting Over Two Years [Member]

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

965,850

375,000

The 2019 Plan [Member] | Vesting Based on Performance Criteria [Member]

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

321,950

125,000

The 2019 Plan [Member] | Share-Based Payment Arrangement, Tranche One [Member] | Chief Executive Officer and Chairman [Member]

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

600,000

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

1 year

The 2019 Plan [Member] | Share-Based Payment Arrangement, Tranche Two [Member] | Chief Executive Officer and Chairman [Member]

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

200,000

The 2019 Plan [Member] | Share-Based Payment Arrangement, Option [Member]

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

5 years

10 years

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

4 years

The 2019 Plan [Member] | Share-Based Payment Arrangement, Option [Member] | Minimum [Member]

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

5 years

5 years

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

1 year

2 years

The 2019 Plan [Member] | Share-Based Payment Arrangement, Option [Member] | Maximum [Member]

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

10 years

10 years

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

4 years

5 years

Note 7 - Equity Compensation _4

Note 7 - Equity Compensation Plan - Stock Option Activity (Details) - $ / shares	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Balance (in shares)	2,098,246	1,398,246
Balance, weighted average exercise price (in dollars per share)	$ 1.98	$ 2.20
Balance, weighted average remaining contractual life (Year)	7 years 9 months 18 days	6 years 1 month 6 days	6 years 3 months 18 days
Options granted (in shares)	817,500	725,000
Options granted, weighted average exercise price (in dollars per share)	$ 0.96	$ 1.58
Options granted, weighted average remaining contractual life (Year)	4 years 9 months 18 days	9 years 4 months 24 days
Options expired or forfeited (in shares)	(71,250)	(25,000)
Options expired or forfeited, weighted average exercise price (in dollars per share)	$ 1.09	$ 1.50
Balance (in shares)	2,844,496	2,098,246	1,398,246
Balance, weighted average exercise price (in dollars per share)	$ 1.72	$ 1.98	$ 2.20
Vested (in shares)	1,187,748
Vested, weighted average exercise price (in dollars per share)	$ 1.91
Vested, weighted average remaining contractual life (Year)	7 years 8 months 12 days

Note 7 - Equity Compensation _5

Note 7 - Equity Compensation Plan - Options by Exercise Price (Details) - $ / shares	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Exercise price (in dollars per share)	$ 1.72	$ 1.98	$ 2.20
Outstanding options (in shares)	2,844,496	2,098,246	1,398,246
Exercisable options (in shares)	1,187,748
Exercise Price One [Member]
Exercise price (in dollars per share)	$ 0.85
Outstanding options (in shares)	75,000
Exercisable options (in shares)	0
Exercise Price Two [Member]
Exercise price (in dollars per share)	$ 0.96
Outstanding options (in shares)	757,500
Exercisable options (in shares)	35,625
Exercise Price Three [Member]
Exercise price (in dollars per share)	$ 1.50
Outstanding options (in shares)	540,000
Exercisable options (in shares)	540,000
Exercise Price Four [Member]
Exercise price (in dollars per share)	$ 1.66
Outstanding options (in shares)	650,000
Exercisable options (in shares)	162,500
Exercise Price Five [Member]
Exercise price (in dollars per share)	$ 1.77
Outstanding options (in shares)	433,750
Exercisable options (in shares)	182,500
Exercise Price Six [Member]
Exercise price (in dollars per share)	$ 2.90
Outstanding options (in shares)	70,246
Exercisable options (in shares)	35,123
Exercise Price Seven [Member]
Exercise price (in dollars per share)	$ 3.55
Outstanding options (in shares)	50,000
Exercisable options (in shares)	20,000
Exercise Price Eight [Member]
Exercise price (in dollars per share)	$ 3.93
Outstanding options (in shares)	268,000
Exercisable options (in shares)	212,000

Note 7 - Equity Compensation _6

Note 7 - Equity Compensation Plan - Valuation Assumptions (Details) - $ / shares	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Risk-free interest rate	3.80%	2.77%
Expected term (years) (Year)	5 years	7 years
Expected volatility	110.90%	100.40%
Expected dividends	0%	0%
Grant date fair value of common stock (share) (in dollars per share)	$ 0.77	$ 1.38

Note 8 - Commitments and Cont_2

Note 8 - Commitments and Contingencies (Details Textual) - USD ($)								1 Months Ended	6 Months Ended	12 Months Ended
	Jan. 26, 2023	Nov. 04, 2022	Sep. 02, 2022	Apr. 26, 2022	Apr. 07, 2022	Dec. 30, 2021	Mar. 11, 2020	Jun. 22, 2021	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2022
Estimated Litigation Liability									$ 0		$ 0
Loss Contingency Accrual									$ 0		$ 0
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)									817,500	725,000
Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in dollars per share)									$ 0.96	$ 1.58
The 2019 Plan [Member]
Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in dollars per share)	$ 0.96					$ 1.77	$ 1.50
Maximum [Member] | The 2019 Plan [Member]
Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in dollars per share)								$ 3.93
Chief Executive Officer [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)	650,000
Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in dollars per share)	$ 1.66			$ 1.66
Chief Executive Officer [Member] | The 2019 Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)	142,500
Chief Executive Officer [Member] | Base Salary [Member]
Salary and Wage, Officer, Excluding Cost of Good and Service Sold					$ 300,000
Chief Executive Officer [Member] | Performance Bonus [Member]
Salary and Wage, Officer, Excluding Cost of Good and Service Sold					112,500
Chief Executive Officer [Member] | Performance Bonus [Member] | Maximum [Member]
Salary and Wage, Officer, Excluding Cost of Good and Service Sold					$ 150,000
Controller [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)			75,000
Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in dollars per share)		$ 0.85	$ 0.85
Controller [Member] | Base Salary [Member]
Salary and Wage, Officer, Excluding Cost of Good and Service Sold			$ 120,000
Controller [Member] | Signing Bonus [Member[
Salary and Wage, Officer, Excluding Cost of Good and Service Sold			4,500
Controller [Member] | Retention Bonus [Member]
Salary and Wage, Officer, Excluding Cost of Good and Service Sold			$ 4,500

Note 9 - Right of Use Asset a_3

Note 9 - Right of Use Asset and Operating Lease Liability (Details Textual)	6 Months Ended
	Jun. 30, 2023 USD ($)	Jun. 30, 2022 USD ($)	Dec. 31, 2022 USD ($)	Aug. 21, 2019 USD ($) ft²
Operating Lease, Expense	$ 100,000	$ 100,000
Operating Lease, Right-of-Use Asset	448,596		$ 532,953
Restricted Cash [Member]
Letters of Credit Outstanding, Amount	$ 100,000	$ 100,000
Leased lab and Office Space [Member]
Area of Land (Square Foot) | ft²				10,000
Operating Lease, Monthly Payments				$ 16,667

Note 9 - Right of Use Asset a_4

Note 9 - Right of Use Asset and Operating Lease Liability- Lease Information (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
2023	$ 100,000
2024	200,000
2025	183,337
Total undiscounted operating lease payments	483,337
Less: Imputed interest	34,741
Present value of operating lease liabilities	448,596
Short-term portion	177,144	$ 171,496
Long term portion	$ 271,452	$ 361,457
Remaining lease term in years (Year)	2 years 8 months 1 day
Discount rate	6.50%

Note 10 - Concentrations (Detai

Note 10 - Concentrations (Details Textual)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Number of Major Customers	2	2

Note 11 - Government Loans (Det

Note 11 - Government Loans (Details Textual) - USD ($)								6 Months Ended
	Feb. 24, 2021	Sep. 10, 2020	Sep. 01, 2020	Aug. 30, 2020	Aug. 20, 2020	May 27, 2020	May 01, 2020	Jun. 30, 2023	Jun. 30, 2022
Interest Expense, Debt								$ 3,000	$ 4,000
Paycheck Protection Program Loan [Member]
Proceeds from Loans	$ 193,625						$ 211,000
Debt Instrument, Interest Rate, Stated Percentage	1%
Debt Instrument, Periodic Payment	$ 3,300
Economic Injury Disaster Loan Advance [Member]
Proceeds from Loans				$ 138,900			$ 10,000
Debt Instrument, Interest Rate, Stated Percentage				3.75%
Debt Instrument, Periodic Payment				$ 678
Debt Instrument, Term (Year)				30 years
Tomkins County Area Development Loan [Member]
Proceeds from Loans						$ 50,000
Debt Instrument, Interest Rate, Stated Percentage						2.50%
Debt Instrument, Periodic Payment						$ 1,443
Debt Instrument, Term (Year)						4 years
Broome County Industrial Development Agency Equipment Loan [Member]
Proceeds from Loans					$ 100,000
Debt Instrument, Interest Rate, Stated Percentage					2.50%
Debt Instrument, Periodic Payment					$ 1,775
Debt Instrument, Term (Year)					5 years
Southern Tier Region Economic Development Loan [Member]
Proceeds from Loans			$ 100,000
Debt Instrument, Interest Rate, Stated Percentage			5%
Debt Instrument, Periodic Payment			$ 2,072
Debt Instrument, Term (Year)			5 years
TCAD Loan [Member]
Proceeds from Loans		$ 75,000
Debt Instrument, Interest Rate, Stated Percentage		2.50%
Debt Instrument, Periodic Payment		$ 1,331
Debt Instrument, Term (Year)		5 years

Note 11 - Government Loan - Sch

Note 11 - Government Loan - Schedule of Loans (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Principal outstanding	$ 302,233	$ 339,737
Deferred loan costs, net of amortization	(2,128)	(2,584)
Subtotal	300,105	337,153
Less current portion	(75,248)	(72,424)
Total long term portion	$ 224,857	$ 264,729

Note 12 - Revision of Stock C_3

Note 12 - Revision of Stock Compensation Expense (Details Textual) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Additional Paid in Capital	$ 11,206,329	$ 10,776,181
Revision of Prior Period, Adjustment [Member]
Additional Paid in Capital		$ 262,523

Note 12 - Revision of Stock C_4

Note 12 - Revision of Stock Compensation Expense - Schedule of Error Corrections (Details) - USD ($)	3 Months Ended				6 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Gross profit (loss)	$ 5,950		$ (2,516)		$ 12,467	$ (3,577)
Operating expenses	1,106,197		1,325,552		2,313,008	2,452,663
Operating loss	(1,100,247)		(1,328,068)		(2,300,541)	(2,456,240)
Net loss	(1,371,305)	$ (1,485,527)	$ (1,331,725)	$ (1,129,975)	(2,856,832)	$ (2,461,700)
Additional paid-in capital	11,206,329				11,206,329		$ 10,776,181
Accumulated deficit	$ (15,208,597)				$ (15,208,597)		$ (12,351,765)
As if Restated [Member]
Gross profit (loss)				(2,568)
Operating expenses				1,226,072
Operating loss				(1,027,704)
Net loss				(1,230,443)
Additional paid-in capital				10,186,917
Accumulated deficit				(8,050,651)
Previously Reported [Member]
Gross profit (loss)				(1,061)
Operating expenses				1,127,111
Operating loss				(1,128,172)
Net loss				(1,129,975)
Additional paid-in capital				9,924,394
Accumulated deficit				(7,788,128)
Revision of Prior Period, Error Correction, Adjustment [Member]
Gross profit (loss)				(1,507)
Operating expenses				98,961
Operating loss				100,468
Net loss				(100,468)
Additional paid-in capital				262,523
Accumulated deficit				$ (262,523)

Note 13 - Convertible Bridge _3

Note 13 - Convertible Bridge Notes - Related Party (Details Textual) - Convertible Debt [Member]	Dec. 23, 2022 USD ($)	Aug. 08, 2022 USD ($)	Jun. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)
Debt Instrument, Interest Rate, Stated Percentage	10%
Debt Instrument, Convertible, Carrying Amount of Equity Component	$ 5
Debt Instrument, Convertible, Conversion Ratio	200
Interest Payable			$ 230,000	$ 52,000
Maximum [Member]
Proceeds from Issuance of Debt	$ 3,750,000
Promissory Note I [Member]
Proceeds from Issuance of Debt		$ 1,250,000
Promissory Note II [Member]
Proceeds from Issuance of Debt	$ 2,350,000

Note 13 - Convertible Bridge _4

Note 13 - Convertible Bridge Notes- Related Party- Schedule of Convertible Debt (Details) - Convertible Debt [Member]	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Market Rate	16.41%	12.41%
Maturity Date	Jun. 30, 2025	Jun. 30, 2025
Qualified Financing Event Date	Jun. 30, 2024	Jun. 30, 2023
Corporate Transaction Event Date	Sep. 30, 2023	Jun. 30, 2023
Probability of Maturity [Member]
Debt, measurement input	0.050	0.100
Probability of Qualified Financing Event [Member]
Debt, measurement input	0.85	0.85
Probability of Corporate Transaction [Member]
Debt, measurement input	0.100	0.050

Note 13 - Convertible Bridge _5

Note 13 - Convertible Bridge Notes - Related Party - Changes in Fair Value (Details) - USD ($)	3 Months Ended			6 Months Ended		12 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Change in fair value	$ (189,000)		$ 0	$ (382,000)	$ 0
Change in fair value	(189,000)		$ 0	(382,000)	0
Convertible Debt [Member]
Face value	4,635,000	$ 4,442,000		4,442,000	$ 3,600,000	$ 3,600,000
Change in fair value	189,000	193,000				842,000
Change in fair value	189,000	193,000				842,000
Fair value	$ 4,824,000	$ 4,635,000		$ 4,824,000		$ 4,442,000