Odyssey Semiconductor (ODII) S-1/A 21 Jun 22 IPO registration (amended) Financial data

Cover

Cover	3 Months Ended
	Mar. 31, 2022
Cover [Abstract]
Document Type	S-1/A
Amendment Flag	true
Amendment Description	Amendment No. 1 to
Entity Registrant Name	Odyssey Semiconductor Technologies, Inc.
Entity Central Index Key	0001781405
Entity Tax Identification Number	84-1766761
Entity Incorporation, State or Country Code	DE
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	351-9768
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Current Assets:
Cash	$ 1,573,880	$ 2,598,213	$ 272,705
Contract assets		0	62,273
Accounts receivable	170	6,170	10,877
Deferred expenses	18,753	7,870	185,084
Prepaid expenses and other current assets	386,418	225,260	33,569
Total Current Assets	1,979,221	2,837,513	564,508
Restricted cash	103,213	103,201	103,149
Property and equipment, net	933,171	853,290	986,407
Operating ROU Asset	477,018	0
Total Assets	3,492,623	3,794,004	1,654,064
Current Liabilities:
Accounts payable and accrued expenses	240,768	147,947	187,046
Loan payable - short term	74,739	74,134	53,858
Lease liability – short term portion	177,453	0
Deferred revenue	75,000	10,000	260,447
Total Current Liabilities	567,960	232,081	501,351
Long-Term Lease Liability	460,352	0
Loans payable - long term	326,773	345,459	621,600
Total liabilities	1,355,085	577,540	1,122,951
Commitments and contingencies	0	0	0
Stockholders’ Equity:
Preferred stock, $0.0001 par value, 5,000,000 shares authorized; 0 shares issued and outstanding as of December 31, 2021 and December 31, 2020	0	0	0
Common stock, $0.0001 par value, 45,000,000 shares authorized, 12,726,911 and 11,429,661 shares issued and outstanding as of December 31, 2021 and December 31, 2020, respectively	1,272	1,272	1,143
Additional paid-in capital	9,924,394	9,873,345	4,046,370
Accumulated deficit	(7,788,128)	(6,658,153)	(3,516,400)
Total Stockholders’ Equity	2,137,538	3,216,464	531,113
Total Liabilities and Stockholders’ Equity	$ 3,492,623	$ 3,794,004	$ 1,654,064

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement of Financial Position [Abstract]
Preferred stock, par value per share	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	5,000,000	5,000,000	5,000,000
Preferred stock, shares issued	0	0	0
Preferred stock, shares outstanding	0	0	0
Common stock, par value per share	$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares authorized	45,000,000	45,000,000	45,000,000
Common stock, shares issued	12,726,911	12,726,911	11,429,661
Common stock, shares outstanding	12,726,911	12,726,911	11,429,661

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020
Income Statement [Abstract]
Revenues	$ 29,938	$ 230,969	$ 748,948	$ 1,374,420
Cost of Revenues	30,999	382,853	832,205	1,453,005
Gross Loss	(1,061)	(151,884)	(83,257)	(78,585)
Operating Expenses:
Research and development	369,184	153,037	1,519,631	607,148
Selling, general, and administrative	757,927	796,474	1,954,962	1,354,069
Total Operating Expenses	1,127,111	949,511	3,474,593	1,961,217
Loss From Operations	(1,128,172)	(1,101,395)	(3,557,850)	(2,039,802)
Other Income:
Forgiveness of PPP loan and other income	2,013	210,680	432,357	0
Interest expense	(3,816)	(4,396)	(16,260)	(3,306)
Net Loss	$ (1,129,975)	$ (895,111)	$ (3,141,753)	$ (2,043,108)
Net (Loss) Income Per Share:
Basic	$ (0.09)	$ (0.08)	$ (0.25)	$ (0.18)
Diluted	$ (0.09)	$ (0.08)	$ (0.25)	$ (0.18)
Weighted Average Number of Common Shares Outstanding:
Basic	12,726,911	11,354,130	12,419,399	11,229,966
Diluted	12,726,911	11,354,130	12,419,399	11,229,966

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance - December 31, 2020 at Dec. 31, 2019	$ 1,116	$ 3,017,940	$ (1,473,292)	$ 1,545,764
Beginning balance, Shares at Dec. 31, 2019	11,159,661
Stock based compensation		623,457		623,457
Exercise of stock options	$ 27	404,973		405,000
Exercise of stock options, shares	270,000
Net loss for the year ended 2021			(2,043,108)	(2,043,108)
Balance - December 31, 2021 at Dec. 31, 2020	$ 1,143	4,046,370	(3,516,400)	531,113
Ending balance, shares at Dec. 31, 2020	11,429,661
Stock based compensation		678,918		678,918
Exercise of stock options	$ 4	68,434		68,438
Exercise of stock options, shares	45,625
Sale of shares of common stock	$ 125	5,006,375		5,006,500
SaleOfSharesOfCommonStock, Shares	1,251,625
Costs of stock sale		(407,445)		(407,445)
Net loss for the year ended 2021			(895,111)	(895,111)
Balance - December 31, 2021 at Mar. 31, 2021	$ 1,272	9,392,652	(4,411,511)	4,982,413
Ending balance, shares at Mar. 31, 2021	12,726,911
Balance - December 31, 2020 at Dec. 31, 2020	$ 1,143	4,046,370	(3,516,400)	531,113
Beginning balance, Shares at Dec. 31, 2020	11,429,661
Stock based compensation		1,159,611		1,159,611
Exercise of stock options	$ 4	68,434		68,438
Exercise of stock options, shares	45,625
Sale of shares of common stock	$ 125	5,006,375		5,006,500
SaleOfSharesOfCommonStock, Shares	1,251,625
Costs of stock sale		(407,445)		(407,445)
Net loss for the year ended 2021			(3,141,753)	(3,141,753)
Balance - December 31, 2021 at Dec. 31, 2021	$ 1,272	9,873,345	(6,658,153)	3,216,464
Ending balance, shares at Dec. 31, 2021	12,726,911
Stock based compensation		51,049		51,049
Net loss for the year ended 2021			(1,129,975)	(1,129,975)
Balance - December 31, 2021 at Mar. 31, 2022	$ 1,272	$ 9,924,394	$ (7,788,128)	$ 2,137,538
Ending balance, shares at Mar. 31, 2022	12,726,911

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020
Cash Flows From Operating Activities:
Net loss	$ (1,129,975)	$ (895,111)	$ (3,141,753)	$ (2,043,108)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock-based compensation	51,049	678,918	1,159,611	623,457
Forgiveness of PPP loan			(404,305)	0
Write off of deferred offering costs and other			0	123,875
Forgiveness of PPP loan indebtedness	0	(210,680)
Depreciation and amortization	42,469	40,978	166,535	111,311
Changes in operating assets and liabilities:
Contract assets	0	62,273	62,273	481,671
Accounts receivable	6,000	10,707	4,707	(9,397)
Prepaid expenses and other current assets	16,295	(6,151)	(191,691)	92,538
Deferred expenses	(10,883)	(75,327)	177,214	(73,536)
Accounts payable and accrued expenses	92,821	93,747	(39,099)	(30,959)
Deferred revenue	65,000	99,311	(250,447)	(51,931)
Total Adjustments	262,751	693,776	684,798	1,267,029
Net Cash Used In Operating Activities	(867,224)	(201,335)	(2,456,955)	(776,079)
Cash Flows Used In Investing Activities:
Purchases of property and equipment	(122,122)	(21,161)	(32,506)	(686,915)
Lease of property	(16,666)	0
Net Cash Used In Investing Activities	(138,788)	(21,161)	(32,506)	(686,915)
Cash Flows From Financing Activities:
Proceeds from sale of common stock, net of costs	0	5,006,500	4,599,055	0
Proceeds from government loans	0	193,625	193,625	684,580
Repayment of government loans	(18,309)	(3,561)	(46,097)	(4,714)
Proceeds from exercise of stock options	0	68,438	68,438	405,000
Payment of deferred offering costs	0	(407,445)	0	(39,740)
Net Cash Provided By Financing Activities	(18,309)	4,857,557	4,815,021	1,040,566
Net Increase (Decrease) In Cash and Restricted Cash	(1,024,321)	4,635,061	2,325,560	(422,428)
Cash and Restricted Cash - Beginning Of Year	2,701,414	375,854	375,854	798,282
Cash and Restricted Cash - End Of Year	1,677,093	5,010,915	2,701,414	375,854
Cash and Restricted Cash Consisted of the Following:
Cash	1,573,880	4,907,753
Restricted cash	103,213	103,162
Cash and Restricted Cash	1,677,093	5,010,915	2,701,414	375,854
Cash paid during the year for:
Interest	3,588	1,600	6,911	2,200
Income taxes	0	0	0	0
Non-cash investing and financing activities:
Operating Lease ROU Asset	680,683	$ 0
Payment of deferred loan costs			0	(4,560)
Cash	1,573,880		2,598,213	272,705
Restricted cash	$ 103,213		103,201	103,149
Fixed assets purchased on account			$ 0	$ 20,598

Nature of Operations and Liquid

Nature of Operations and Liquidity	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Operations and Liquidity	Note 1 – Nature of Operations and Liquidity Organization and Operations Odyssey Semiconductor Technologies, Inc. (“Odyssey Technologies”) was incorporated on April 12, 2019 under the laws of the State of Delaware. Odyssey Technologies, through its wholly-owned subsidiary, Odyssey Semiconductor, Inc. (“Odyssey Semiconductor”) and Odyssey Semiconductor’s wholly owned subsidiary, JR2J, LLC (“JR2J”) (collectively, the “Company”), is a semiconductor device company developing high-voltage power switching components and systems based on proprietary Gallium Nitride (“GaN”) processing technology. COVID-19 The extent of the impact and effects of the recent outbreak of the coronavirus (COVID-19) on the operation and financial performance of our business will depend on future developments, including the duration and spread of the outbreak, related travel advisories and restrictions, the consequential potential of staff shortages, and project development delays, all of which are highly uncertain and cannot be predicted. If demand for the Company’s services or the Company’s ability to service customers are impacted for an extended period, especially as it relates to major customers, our financial condition and results of operations may be materially adversely affected. Liquidity and Financial Condition As of March 31, 2022, the Company had a cash balance, working capital and accumulated deficit of approximately $ 1,600,000 1,400,000 7,800,000 1,100,000 The Company believes its current cash on hand will not be sufficient to meet its operating obligations and capital requirements for at least twelve months from the issuance of these financial statements. This raises substantial doubt about our ability to continue as a going concern. Therefore, the Company will need to raise further capital through the sale of additional equity or debt securities or other debt instruments to support its future operations. The Company has engaged with an investment bank to assist with the fund raise; however, there can be no assurance that a financing can be completed on terms acceptable to the Company. The Company has also taken preliminary steps to file a registration statement on Form S-1 with the SEC for a proposed public offering and a listing application with Nasdaq, but there is no assurance that the offering and the listing application will be successful. In addition, the Company is also exploring the possibility of a small bridge loan to cover operating cash needs for several quarters or more and to provide some flexibility to the timing of a more permanent fund raising effort . The Company’s operating needs include the planned costs to operate its business, including amounts required to fund working capital 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 assurance that the amount of funds the Company might raise will enable the Company to complete its development initiatives or attain profitable operations. If the Company is unable to obtain additional financing on a timely basis, it may have to curtail its development, marketing and promotional activities, which would have a material adverse effect on the Company’s business, financial condition and results of operations, and ultimately, the Company could be forced to discontinue its operations and liquidate.	Note 1 – Nature of Operations and Liquidity Organization and Operations Odyssey Semiconductor Technologies, Inc. (“Odyssey Technologies”) was incorporated on April 12, 2019 under the laws of the State of Delaware. Odyssey Technologies, through its wholly-owned subsidiary, Odyssey Semiconductor, Inc. (“Odyssey Semiconductor”) and Odyssey Semiconductor’s wholly owned subsidiary, JR2J, LLC (“JR2J”) (collectively, the “Company”), is a semiconductor device company developing high-voltage power switching components and systems based on proprietary Gallium Nitride (“GaN”) processing technology. COVID-19 The extent of the impact and effects of the recent outbreak of the coronavirus (COVID-19) on the operation and financial performance of our business will depend on future developments, including the duration and spread of the outbreak, related travel advisories and restrictions, the consequential potential of staff shortages, and project development delays, all of which are highly uncertain and cannot be predicted. If demand for the Company’s services or the Company’s ability to service customers are impacted for an extended period, especially as it relates to major customers, our financial condition and results of operations may be materially adversely affected. Liquidity and Financial Condition As of December 31, 2021, the Company had a cash balance, working capital and accumulated deficit of approximately $ 2,600,000 2,600,000 6,600,000 3,100,000 The Company believes its current cash on hand will not be sufficient to meet its operating obligations and capital requirements for at least twelve months from the issuance of these financial statements. Therefore, the Company will need to raise further capital through the sale of additional equity or debt securities or other debt instruments to support its future operations. The Company has engaged with an investment bank to assist with the fund raise, however there can be no assurance that a financing can be completed on terms acceptable to the Company. The Company has also taken preliminary steps to file a registration statement on Form S-1 with the SEC for a proposed public offering and a listing application with Nasdaq, but there is no assurance that the offering and the listing application will be successful . The Company’s operating needs include the planned costs to operate its business, including amounts required to fund working capital 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 assurance that the amount of funds the Company might raise will enable the Company to complete its development initiatives or attain profitable operations. If the Company is unable to obtain additional financing on a timely basis, it may have to curtail its development, marketing and promotional activities, which would have a material adverse effect on the Company’s business, financial condition and results of operations, and ultimately, the Company could be forced to discontinue its operations and liquidate.

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 2 - Summary of Significant Accounting Policies 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 include all of the information and footnotes required by U.S. GAAP for complete financial statements. In the opinion of management, such statements include all adjustments (consisting only of normal recurring items) which are considered necessary for a fair presentation of the unaudited condensed consolidated financial statements of the Company as of March 31, 2022 and for the three months ended March 31, 2022 and 2021. The results of operations for the three months ended March 31, 2022 are not necessarily indicative of the operating results for the full year ending December 31, 2022 or any other period. These unaudited condensed consolidated financial statements should be read in conjunction with the audited financial statements and related disclosures as of December 31, 2021 and for the year then ended which have been previously filed. 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 limited to, fair value calculations for equity securities, stock-based compensation, the collectability of receivables, the recoverability and useful lives of long-lived assets, and the valuation allowance related to the Company’s deferred tax assets. Certain of the Company’s estimates could be affected by external conditions, including those unique to the Company and general economic conditions. It is reasonably possible that these external factors could have an effect on the Company’s estimates and could cause actual results to differ from those estimates. Cash and Cash Equivalents The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents in the financial statements. As of March 31, 2022 and December 31, 2021, the Company had no Restricted Cash Restricted cash was comprised of cash held as a security deposit in connection with the Company’s operating lease. See Note 8 – Commitments and Contingencies - Operating Lease for additional details. Deferred Expenses Deferred expenses consist of labor, materials and other costs that are attributable to customer contracts that the Company has not completed its performance obligation under the contract and, as a result, has not recognized revenue. As of March 31, 2022 and December 31, 2021, deferred expenses were approximately $ 19,000 8,000 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 extend the economic useful life of the related assets, are charged to operations as incurred, and expenditures which extend the economic life are capitalized. Leasehold improvements are depreciated over the lesser of their estimated useful lives or the remaining term of their respective lease. When assets are retired or otherwise disposed of, the costs and related accumulated depreciation or amortization are removed from the accounts and any gain or loss on disposal is recognized in the statement of operations for the respective period. 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 be recoverable. An impairment loss would be recognized when estimated future cash flows expected to result from the use of the asset and its eventual disposition are less than its carrying amount. The estimated useful lives of property and equipment are as follows: Schedule of estimated useful lives of property and equipment 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 longer probable, the related deferred offering costs would be charged to general and administrative expense in the consolidated financial statements. Leases In February 2016, the Financial Accounting Standards Board (the “FASB”) established Accounting Standards Codification (“ASC”) Topic 842, “Leases”, by issuing Accounting Standards Update (“ASU”) No. 2016-02, which requires lessees to now recognize operating leases on the balance sheet and disclose key information about leasing arrangements. ASC Topic 842 was subsequently amended by ASU No. 2018-01, Land Easement Practical Expedient for Transition to Topic 842; ASU No. 2018-10, Codification Improvements to Topic 842, Leases; and ASU No. 2018-11, Targeted Improvements ● Short-term lease accounting policy election allowing lessees to not recognize ROU assets and liabilities for leases with a term of 12 months or less; ● The option to not separate lease and non-lease components in the Company’s lease contracts; and ● The package of practical expedients applied to all of its leases, including (i) not reassessing whether any expired or existing contracts are or contain leases, (ii) not reassessing the lease classification for any expired or existing leases, and (iii) not reassessing the capitalization of initial direct costs for any existing leases. Adoption of this standard resulted in the recognition of operating lease right-of-use assets and corresponding lease liabilities of approximately $ 680,000 Revenue Recognition The Company recognizes revenue under ASC Topic 606, “Revenue from Contracts with Customers” (“ASC 606”). The Company determines revenue recognition through the following steps: ● 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 differ from the timing of payment by its customers. A receivable is recorded when revenue is recognized prior to payment and the Company has an unconditional right to payment. Alternatively, when payment precedes the provision of the related services, the Company records deferred revenue until the performance obligations are satisfied. Contract assets are comprised of unbilled contract receivables related to revenues earned but not yet invoiced to customers. During the three months ended March 31, 2022 and 2021, there was no revenue recognized from performance obligations satisfied (or partially satisfied) in previous periods. The Company generated revenue from government contracts that reimburse the Company for certain allowable costs for funded projects. Such projects were completed in 2021. 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 and, as a result, the Company recognizes revenue upon incurring qualifying, reimbursable expenses. During the three months ended March 31, 2022 and 2021, the Company recognized approximately $ 0 225,000 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-coupon bonds with a remaining term consistent with the expected term of the instrument being valued. Option forfeitures are accounted for at the time of occurrence. The expected term used is the estimated period of time that warrants or options are expected to be outstanding. The Company utilizes the “simplified” method to develop an estimate of the expected term of “plain vanilla” employee options. For investor warrants and non-employee options, the expected term used is the contractual life of the instrument being valued. The Company does not yet have a trading history to support its historical volatility calculations. Accordingly, the Company is utilizing an expected volatility figure based on a review of the historical volatility of comparable entities over a period of time equivalent to the expected life of the instrument being valued. 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: Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share As of March 31, 2022 2021 Warrants 245,696 245,696 Options 1,398,246 3,211,785 Total 1,643,942 3,457,481 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 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 readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions. We believe that full consideration has been given to all relevant circumstances that we may be subject to, and the consolidated financial statements accurately reflect our best estimate of the results of operations, financial position and cash flows for the periods presented. 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 three months ended March 31, 2022 and 2021. The assumptions that go into the Black-Scholes calculation are the major driver of the calculation of the fair value of the stock options at the date of grant. The major assumption of volatility is based upon historical data, and the majority of the other assumptions used in the Black Scholes computation is based upon the terms of the specific stock option grant. 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 differ from the timing of payment by its customers. A receivable is recorded when revenue is recognized prior to payment and the Company has an unconditional right to payment. Alternatively, when payment precedes the provision of the related services, the Company records deferred revenue until the performance obligations are satisfied. Contract assets are comprised of unbilled contract receivables related to revenues earned but not yet invoiced to customers. We review the status of each project at each period end and determine whether the earnings process is complete and the revenue and costs of sales should be recognized. Recently Issued Accounting Standards In June 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2016-13, “Financial Instruments - Credit Losses”. This update requires immediate recognition of management’s estimates of current expected credit losses (“CECL”). Under the prior model, losses were recognized only as they were incurred. The new model is applicable to all financial instruments that are not accounted for at fair value through net income. The standard is effective for fiscal years beginning after December 15, 2022 for public entities qualifying as small reporting companies. Early adoption is permitted. The Company is currently assessing the impact of this update on our consolidated financial statements and do not anticipate a significant impact.	Note 2 - Summary of Significant Accounting Policies Basis of Presentation The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). 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 limited to, fair value calculations for equity securities, stock-based compensation, the collectability of receivables, the recoverability and useful lives of long-lived assets, and the valuation allowance related to the Company’s deferred tax assets. Certain of the Company’s estimates could be affected by external conditions, including those unique to the Company and general economic conditions. It is reasonably possible that these external factors could have an effect on the Company’s estimates and could cause actual results to differ from those estimates. Cash and Cash Equivalents The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents in the financial statements. As of December 31, 2021 and December 31, 2020, the Company had no Restricted Cash Restricted cash was comprised of cash held as a security deposit in connection with the Company’s operating lease. See Note 8 – Commitments and Contingencies - Operating Lease for additional details. Deferred Expenses Deferred expenses consist of labor, materials and other costs that are attributable to customer contracts that the Company has not completed its performance obligation under the contract and, as a result, has not recognized revenue. As of December 31, 2021 and December 31, 2020, deferred expenses were approximately $ 8,000 185,000 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 extend the economic useful life of the related assets, are charged to operations as incurred, and expenditures which extend the economic life are capitalized. Leasehold improvements are depreciated over the lesser of their estimated useful lives or the remaining term of their respective lease. When assets are retired or otherwise disposed of, the costs and related accumulated depreciation or amortization are removed from the accounts and any gain or loss on disposal is recognized in the statement of operations for the respective period. 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 be recoverable. An impairment loss would be recognized when estimated future cash flows expected to result from the use of the asset and its eventual disposition are less than its carrying amount. The estimated useful lives of property and equipment are as follows: Schedule of estimated useful lives of property and equipment 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 longer probable, the related deferred offering costs would be charged to general and administrative expense in the consolidated financial statements. At December 31, 2020, the Company wrote off the previously capitalized offering costs. Revenue Recognition The Company recognizes revenue under ASC Topic 606, “Revenue from Contracts with Customers” (“ASC 606”). The Company determines revenue recognition through the following steps: ● 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 differ from the timing of payment by its customers. A receivable is recorded when revenue is recognized prior to payment and the Company has an unconditional right to payment. Alternatively, when payment precedes the provision of the related services, the Company records deferred revenue until the performance obligations are satisfied. Contract assets are comprised of unbilled contract receivables related to revenues earned but not yet invoiced to customers. During the years ended December 31, 2021 and 2020, there was no revenue recognized from performance obligations satisfied (or partially satisfied) in previous periods. The Company generates 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 and, as a result, the Company recognizes revenue upon incurring qualifying, reimbursable expenses. During the years ended December 31, 2021 and 2020, the Company recognized approximately $ 418,000 1,170,000 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-coupon bonds with a remaining term consistent with the expected term of the instrument being valued. Option forfeitures are accounted for at the time of occurrence. The expected term used is the estimated period of time that warrants or options are expected to be outstanding. The Company utilizes the “simplified” method to develop an estimate of the expected term of “plain vanilla” employee options. For investor warrants and non-employee options, the expected term used is the contractual life of the instrument being valued. The Company does not yet have a trading history to support its historical volatility calculations. Accordingly, the Company is utilizing an expected volatility figure based on a review of the historical volatility of comparable entities over a period of time equivalent to the expected life of the instrument being valued. 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: Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share As of December 31, 2021 2020 Warrants 245,696 155,966 Options 1,398,246 3,257,410 Total 1,643,942 3,413,376 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 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 readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions. We believe that full consideration has been given to all relevant circumstances that we may be subject to, and the consolidated financial statements accurately reflect our best estimate of the results of operations, financial position and cash flows for the periods presented. 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 years ended December 31, 2021 and 2020. The assumptions that go into the Black-Scholes calculation are the major driver of the calculation of the fair value of the stock options at the date of grant. The major assumption of volatility is based upon historical data, and the majority of the other assumptions used in the Black Scholes computation is based upon the terms of the specific stock option grant. 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 differ from the timing of payment by its customers. A receivable is recorded when revenue is recognized prior to payment and the Company has an unconditional right to payment. Alternatively, when payment precedes the provision of the related services, the Company records deferred revenue until the performance obligations are satisfied. Contract assets are comprised of unbilled contract receivables related to revenues earned but not yet invoiced to customers. We review the status of each project at each period end and determine whether the earnings process is complete and the revenue and costs of sales should be recognized. Recently Issued Accounting Standards In February 2016, the FASB issued ASU No. 2016-02, “Leases (Topic 842),” (“ASU 2016-02”). ASU 2016-02 requires an entity to recognize assets and liabilities arising from a lease for both financing and operating leases. ASU 2016-02 will also require new qualitative and quantitative disclosures to help investors and other financial statement users better understand the amount, timing, and uncertainty of cash flows arising from leases. The FASB issued ASU No. 2018-10 “Codification Improvements to Topic 842, Leases” (“ASU 2018-10”), ASU No. 2018-11 “Leases (Topic 842) Targeted Improvements” (“ASU 2018-11”) in July 2018, and ASU No. 2018-20 “Leases (Topic 842) - Narrow Scope Improvements for Lessors” (“ASU 2018-20”) in December 2018. ASU 2018-10 and ASU 2018-20 provide certain amendments that affect narrow aspects of the guidance issued in ASU 2016-02. ASU 2018-11 allows all entities adopting ASU 2016-02 to choose an additional (and optional) transition method of adoption, under which an entity initially applies the new leases standard at the adoption date and recognizes a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. Pursuant to ASU 2019-10 the effective date for ASC 842 was deferred an additional year. The Company expects to recognize operating lease right-of-use assets and lease liabilities on the balance sheet upon adoption of this ASU for its 2022 financial period. The Company is currently evaluating these ASUs and their impact on its consolidated financial statements. In June 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2016-13, “Financial Instruments - Credit Losses”. This update requires immediate recognition of management’s estimates of current expected credit losses (“CECL”). Under the prior model, losses were recognized only as they were incurred. The new model is applicable to all financial instruments that are not accounted for at fair value through net income. The standard is effective for fiscal years beginning after December 15, 2022 for public entities qualifying as small reporting companies. Early adoption is permitted. The Company is currently assessing the impact of this update on our consolidated financial statements and do not anticipate a significant impact.

Prepaid Expenses and Other Curr

Prepaid Expenses and Other Current Assets	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepaid Expenses and Other Current Assets	Note 3 - Prepaid Expenses and Other Current Assets Prepaid expenses consisted of the following: Schedule of Prepaid expenses and other current assets March 31, 2022 December 31, 2021 Insurance $ 26,071 $ 30,666 Legal Fees 4,480 16,180 Deposit for equipment purchase 25,288 25,288 Operating ROU asset – short term portion 177,453 — Deposit for leased equipment purchase (Note 11) 153,126 153,126 Total $ 386,418 $ 225,260 In December 2021, the Company made a deposit of $ 153,126	Note 3 - Prepaid Expenses and Other Current Assets Prepaid expenses consisted of the following: December 31, 2021 December 31, 2020 Insurance $ 30,666 $ 33,569 Legal Fees 16,180 — Deposit for equipment purchase 25,288 — Deposit for leased equipment purchase (Note 11) 153,126 — Total $ 225,260 $ 33,569 In December 2021, the Company made a deposit of $ 153,126

Property and Equipment

Property and Equipment	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Property and Equipment	Note 4 – Property and Equipment Property and equipment consisted of the following: Schedule of property and equipment March 31, 2022 December 31, 2021 Computer and office equipment $ 2,807 $ 2,807 Lab equipment 15,606 15,606 Furniture 43,705 43,705 Leasehold improvements 543,118 450,374 Machinery 657,017 627,641 Subtotal 1,262,254 1,140,133 Accumulated Depreciation (329,083 ) (286,842 ) Property and Equipment, net $ 933,171 $ 853,290 Depreciation and amortization expense related to property and equipment was approximately $ 42,000 40,000	Note 4 – Property and Equipment Property and equipment consisted of the following: Schedule of property and equipment December 31, 2021 December 31, 2020 Computer and office equipment $ 2,807 $ 2,807 Lab equipment 15,606 15,606 Furniture 43,705 43,705 Leasehold improvements 450,374 422,318 Machinery 627,641 623,190 Subtotal 1,140,132 1,107,626 Accumulated Depreciation (286,842 ) (121,219 ) Property and Equipment, net $ 853,290 $ 986,407 Depreciation and amortization expense related to property and equipment was approximately $ 166,000 111,000 36,000 29,000 101,000 52,000 26,000 23,000

Accounts Payable and Accrued Ex

Accounts Payable and Accrued Expenses	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Payables and Accruals [Abstract]
Accounts Payable and Accrued Expenses	Note 5 - Accounts Payable and Accrued Expenses Accounts payable and accrued expenses consisted of the following: Schedule of Accounts Payable and Accrued Expenses March 31, 2022 December 31, 2021 Accounts payable $ 90,268 $ 67,970 Accrued payroll 75,055 29,994 Credit cards payable 67,041 36,690 Accrued interest and other 8,404 13,293 Total $ 240,768 $ 147,947	Note 5 - Accounts Payable and Accrued Expenses Accounts payable and accrued expenses consisted of the following: Schedule of Accounts Payable and Accrued Expenses December 31, 2021 December 31, 2020 Accounts payable $ 67,970 $ 80,548 Accrued payroll 29,994 46,650 Credit cards payable 36,690 49,045 Accrued interest and Other 13,293 10,803 Total $ 147,947 $ 187,046

Stockholders_ Equity

Stockholders’ Equity	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Equity [Abstract]
Stockholders’ Equity	Note 6 – Stockholders’ Equity Authorized Capital The Company is authorized to issue 45,000,000 0.0001 5,000,000 0.0001 No Common Stock Transactions In March 2021, the Company sold 1,251,625 4.00 5,006,500 407,445 89,730 5 4.00 480,000	Note 6 – Stockholders’ Equity Authorized Capital The Company is authorized to issue 45,000,000 0.0001 5,000,000 0.0001 No Common Stock Transactions In March 2021, the Company sold 1,251,625 4.00 5,006,500 407,445 89,730 5 4.00 480,000

Equity Compensation Plan

Equity Compensation Plan	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Equity [Abstract]
Equity Compensation Plan	Note 7 – Equity Compensation Plan On June 18, 2019, the Board of Directors and a majority of the Company’s shareholders, respectively, approved the 2019 Equity Compensation Plan (the “2019 Plan”). Under the 2019 Plan, 1,326,000 On March 11, 2020, the Company granted the following 10 1.50 965,850 321,950 The grant was reduced to 500,000 options, including 375,000 options and 125,000 options respectively under the two categories, due to limitations under the 2019 Plan. The terms of the 125,000 performance-based options On May 26, 2020, the Board of Directors and a majority of the Company’s shareholders approved an amendment to the 2019 Plan to (i) increase the number of shares of common stock authorized for issuance under the 2019 Plan by 1,174,000 shares, such that a total of 2,500,000 shares of common stock are now authorized for issuance under the 2019 Plan; (ii) increase the maximum aggregate number of shares, options and/or other awards that may be granted to any one person during any calendar year from 500,000 to 1,300,000; and (iii) clarify the availability of cashless exercise as a form of consideration. On July 16, 2020, the Company granted the following 10 1.50 600,000 200,000 On September 16, 2020, the Board of Directors and a majority of the Company’s shareholders approved an amendment to the 2019 Plan to increase the number of shares of common stock authorized for issuance under the 2019 Plan from 2,500,000 4,600,000 On September 22, 2020, the Company granted a 10 1,637,410 1.50 From June 1 to June 22, 2021, the Company granted five and 10 ten-year options to purchase 388,246 2.90 3.93 On September 22, 2021, upon the resignation of our then Chief Executive Officer and Chairman, a total of 1,911,160 25,000 On December 30, 2021, the Company granted five and 10 445,000 1.77 On February 9, 2022, subject to the shareholders’ approval, the Board of Directors approved that the aggregate number of shares authorized for issuance as awards under the 2019 Plan shall be 4,600,000 5 The stock option activity from January 1, 2021 through March 31, 2022 is as follows (note there were no options granted, exercised, expired or forfeited in the three months ended March 31, 2022): Schedule of stock option activity Shares Weighted-Average Exercise Weighted-Average Remaining Balance, December 31, 2020 3,257,410 $ 1.5 9.1 Options granted 833,246 2.7 6.7 Options exercised (45,625 ) 1.5 — Options converted — — — Options expired (735,625 ) 1.5 — Options forfeited (1,911,160 ) 1.5 — Balance, December 31, 2021 and March 31, 2022 1,398,246 2.2 6.0 Vested shares at March 31, 2022 483,500 1.5 2.4 The following table summarizes the outstanding options at March 31, 2022 by exercise price. Schedule Of Outstanding Options Exercise price Outstanding options Exercisable options $ 1.50 565,000 450,167 $ 3.93 388,246 0 $ 1.77 445,000 33,333 1,398,246 483,500 At March 31, 2022, the Company had 2,886,129 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 year of 2021: Schedule of Valuation Assumptions 2021 Risk-free interest rate 1.2 % Expected term 7.0 Expected volatility 91 % Expected dividends 0 Grant date fair value of common stock $ 1.91 During the three months ended March 31, 2022, the Company recognized stock-based compensation expense related to stock options of approximately $ 51,000 7,000 44,000 678,000 643,000 3,000 32,000 As of March 31, 2022, there was unamortized stock-based compensation of approximately $ 1,500,000 2.3 223,000 155,000	Note 7 – Equity Compensation Plan On June 18, 2019, the Board of Directors and a majority of the Company’s shareholders, respectively, approved the 2019 Equity Compensation Plan (the “2019 Plan”). Under the 2019 Plan, 1,326,000 On March 11, 2020, the Company granted the following 10 1.50 965,850 321,950 The grant was reduced to 500,000 options, including 375,000 options and 125,000 options respectively under the two categories, due to limitations under the 2019 Plan. The terms of the 125,000 performance-based options On May 26, 2020, the Board of Directors and a majority of the Company’s shareholders approved an amendment to the 2019 Plan to (i) increase the number of shares of common stock authorized for issuance under the 2019 Plan by 1,174,000 shares, such that a total of 2,500,000 shares of common stock are now authorized for issuance under the 2019 Plan; (ii) increase the maximum aggregate number of shares, options and/or other awards that may be granted to any one person during any calendar year from 500,000 to 1,300,000; and (iii) clarify the availability of cashless exercise as a form of consideration. On July 16, 2020, the Company granted the following 10 1.50 600,000 200,000 On September 16, 2020, the Board of Directors and a majority of the Company’s shareholders approved an amendment to the 2019 Plan to increase the number of shares of common stock authorized for issuance under the 2019 Plan from 2,500,000 4,600,000 On September 22, 2020, the Company granted a 10 1,637,410 1.50 From June 1 to June 22, 2021, the Company granted five and 10 ten-year options to purchase 388,246 $2.90 3.93 On September 22, 2021, upon the resignation of our then Chief Executive Officer and Chairman, a total of 1,911,160 25,000 On December 30, 2021, the Company granted five and 10 445,000 1.77 The stock option activity from January 1, 2020 through December 31, 2021 is as follows: Shares Weighted-Average Exercise Weighted-Average Remaining Balance, January 1, 2020 590,000 $ 1.5 7.8 Options granted (1) 2,937,410 1.5 9.5 Options exercised (270,000 ) 1.5 — Options converted — — — Options forfeited or expired — — — Balance, December 31, 2020 3,257,410 1.5 9.1 Options granted 833,246 2.7 6.7 Options exercised (45,625 ) 1.5 — Options converted — — — Options expired (735,625 ) 1.5 — Options forfeited (1,911,160 ) 1.5 — Balance, December 31, 2021 1,398,246 2.2 6.3 Vested shares at December 31, 2021 404,750 1.51 6.8 The following table summarizes the outstanding options at December 31, 2021 by exercise price. Schedule Of Outstanding Options Exercise price Outstanding options Exercisable options $ 1.50 565,000 392,667 $ 1.77 388,246 0 $ 3.93 445,000 12,083 1,398,246 404,750 At December 31, 2021, the Company had 2,886,129 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 2021 and 2020 issuances: Schedule of Valuation Assumptions 2021 2020 Risk-free interest rate 1.2 % 0.62 1.75 Expected term 7 10 Expected volatility 91 % 78 % Expected dividends 0 0.00 % Grant date fair value of common stock $ 1.91 $ 1.50 During the year ended December 31, 2021, the Company recognized stock-based compensation expense related to stock options of approximately $ 1,160,000 1,043,000 77,000 40,000 623,000 420,000 67,000 13,000 123,000 As of December 31, 2021, there was unamortized stock-based compensation of approximately $ 1,600,000 3.0 304,000 145,000

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 8 - Commitments and Contingencies 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 March 31, 2022 and March 31, 2021, the Company had no outstanding claims or litigation and had no liabilities recorded for loss contingencies. Operating Lease On August 21, 2019, the Company entered into a lease for a 10,000 square foot facility consisting of lab and office space. The lease requires monthly payments of $ 16,667 November 30, 2025 100,000 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 months or less, are not recorded on the balance sheet. The Company’s operating leases do not provide an implicit rate that can readily be determined. Therefore, the Company uses a discount rate based on its estimated incremental commercial borrowing rate, The following table presents information about the amount and timing of liabilities arising from the Company’s operating and finance leases as of March 31, 2022 (in thousands): Finance Lease, Liability, Fiscal Year Maturity Maturity of Lease Liabilities Operating Lease Liabilities 2022 $ 150,000 2023 200,000 2024 200,000 2025 183,337 Total undiscounted operating lease payments $ 733,337 Less: Imputed interest 95,533 Present value of operating lease liabilities $ 637,805 Short-term portion 177,453 Long term portion 460,352 Weighted average remaining lease term in years 4.9 Weighted average discount rate 6.50 % The Company incurred lease expense for its operating lease of approximately $ 50,000 The minimum lease payments for the years ending December 31 are approximately as follows: $ 200,000 183,000 The Right of Use Asset at March 31, 2022 of $ 654,471 177,453 477,018	Note 8 - Commitments and Contingencies 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 December 31, 2021 and December 31, 2020, the Company had no outstanding claims or litigation and had no liabilities recorded for loss contingencies. Operating Lease On August 21, 2019, the Company entered into a lease for a 10,000 square foot facility consisting of lab and office space. The lease requires monthly payments of $ 16,667 November 30, 2025 100,000 The minimum lease payments for the years ending December 31 are approximately as follows: $ 200,000 183,000

Concentrations

Concentrations	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Risks and Uncertainties [Abstract]
Concentrations	Note 9 – Concentrations During the three months ended March 31, 2022, all revenues were generated from two customers. At March 31, 2022, deferred costs and deferred revenues are attributable to one customer contract. During the quarter ended March 31, 2021, substantially all revenues were generated from one customer pursuant to our contract with a governmental entity and amounted to approximately 84	Note 9 – Concentrations During the year ended December 31, 2021, approximately 56 During the year ended December 31, 2020, substantially all revenues were generated from one customer pursuant to our contract with a governmental entity and amounted to approximately 85

Government Loans

Government Loans	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Government Loans
Government Loans	Note 10 – Government Loans Paycheck Protection Program Loans On May 1, 2020, the Company received loan proceeds in the amount of approximately $ 211,000 On February 24, 2021, the Company received $ 193,625 1 3,300 Economic Injury Disaster Loan Advance On May 1, 2020, the Company received an advance in the amount of $ 10,000 138,900 678 3.75 30 Tomkins County Area Development Loan On May 27, 2020, the Company received loan proceeds in the amount of $ 50,000 2.5 1,443 Equipment Loans On August 20, 2020, the Company received a loan of $ 100,000 2.5 1,775 100,000 5 5.0 2,072 75,000 5 2.5 1,331 The loans are summarized as follows: Schedule of loans March 31, 2022 December 31, 2021 Principal outstanding $ 404,780 $ 423,089 Deferred loan costs, net of amortization (3,268 ) (3,496 ) Subtotal 401,512 419,593 Less current portion (74,739 ) (74,134 ) Total long term portion $ 326,773 $ 345,459 Interest expense on the above debt instruments was approximately $ 3,800 4,400	Note 10 – Government Loans Paycheck Protection Program Loans On May 1, 2020, the Company received loan proceeds in the amount of approximately $ 211,000 On February 24, 2021, the Company received $ 193,625 1 3,300 Economic Injury Disaster Loan Advance On May 1, 2020, the Company received an advance in the amount of $ 10,000 138,900 678 3.75 30 Tomkins County Area Development Loan On May 27, 2020, the Company received loan proceeds in the amount of $ 50,000 2.5 1,443 E quipment Loans On August 20, 2020, the Company received a loan of $ 100,000 2.5 1,775 100,000 5 5.0 2,072 75,000 5 2.5 1,331 The loans are summarized as follows: Schedule of loans December 31, 2021 December 31, 2020 Principal outstanding $ 423,089 $ 679,866 Deferred loan costs, net of amortization (3,496 ) (4,408 ) Subtotal 419,593 675,458 Less current portion (74,134 ) (53,858 ) Total long term portion $ 345,459 $ 621,600 Interest expense on the above debt instruments was approximately $ 16,300 5,000 Payments expected for year ended December 31, 2022 $ 87,584 2023 87,584 2024 77,483 2025 58,728 2026 22,334 Thereafter 208,529 Subtotal 542,242 Less interest portion (119,153 ) Total debt balance $ 423,089

Subsequent Events

Subsequent Events	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Subsequent Events [Abstract]
Subsequent Events	Note 11 - Subsequent Events The Company has evaluated events that have occurred after the balance sheet and through the date the financial statements were issued. Based On April 18, 2022, Mark Davidson was appointed as Chief Executive Officer of the Company. In connection with Mr. Davidson’s appointment as Chief Executive Officer of the Company, the Company agreed to pay Mr. Davidson an annual cash compensation of $300,000. For 2022, Mr. Davidson will be eligible for an annual target bonus of up to $150,000 that will be prorated for nine (9) months (i.e. $112,500) based on his achievements of performance goals to be finalized and approved by the Board of Directors within the first two months of his employment. Such annual bonus will be paid in stock compensation until such time that the Company has sufficient cash flow. His eligibility for future bonuses will be determined by the Board of Directors in accordance with the Company’s future bonus plans and programs. In addition, the Company agreed to grant to Mr. Davidson an option to purchase a number of shares equivalent to 5.0% ownership of the Company on a fully-diluted basis using the treasury stock method as of March 31, 2022 (or 5.0% of 12,910,125 shares, or 650,000 shares), at the fair market value of the Company’s common stock as determined by the Board on the date it approves such grant. The option will vest at the rate of 25% per year on the anniversary date from the first day of his employment starting from April 1, 2023. The option will be subject to acceleration in vesting in connection with the occurrence of a change of control event during the term of Mr. Davidson’s employment.	Note 12 - Subsequent Events The Company has evaluated events that have occurred after the balance sheet and through March 31, 2022. Based upon the evaluation, the Company did not identify any recognized or non-recognized subsequent events that would have required adjustment or disclosure in the financial statements, except as follows In February 2022, the Company received a notification that it had been awarded a $650,000 grant through the Empire State Development Grant Funds through the Southern Tier REDC. Funding of the grant is dependent on the Company maintaining capital expenditure and head count metrics specified in the grant award.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Income Taxes	Note 11 – Income Taxes The Company does not have any current income tax provision (other than state minimum income taxes, which is included in general and administrative expenses in the accompanying consolidated statements of operations) due to losses. The deferred tax benefit has been offset by an increase in the valuation allowance of approximately $ 1,305,000 545,000 The provision for income taxes for the taxable periods ended December 31, 2021 and 2020 differs from the statutory federal income tax rate as follows: Schedule of Effective Income Tax Rate Reconciliation 2021 2020 Tax benefit at the Federal statutory rate 21 % 21 % State tax, net of Federal benefit 7.0 % 6.6 % R&D credits 5.0 % — Permanent differences 1.0 % 9.5 % Change in valuation allowance ( 34.0 )% ( 37.1 )% Effective income tax rate 0 % 0 % Significant components of the Company’s deferred tax assets at December 31, 2021 and 2020: Schedule Of Deferred Tax Assets December 31, 2021 2020 Deferred taxes assets: Net operating loss carryforward $ 1,365,000 $ 526,000 Stock compensation expense 463,000 166,000 Depreciation 16,000 — R&D Credit 217,000 64,000 Total deferred tax assets 2,061,000 756,000 Valuation allowance (2,061,000 ) (756,000 ) Deferred tax asset, net of valuation allowance $ — $ — The effective tax rate for the years ended December 31, 2021 and 2020 differed from the amounts computed by applying the US federal income tax rate of 21 At December 31, 2021, the Company had approximately $ 4,900,000 The Company has assessed the likelihood that deferred tax assets will be realized in accordance with the provisions of ASC 740 Income Taxes Management has evaluated and concluded that there were no material uncertain tax positions requiring recognition in the Company’s financial statements as of December 31, 2021 or 2020. The Company does not expect any significant changes in its unrecognized tax benefits within twelve months of the reporting date. No tax audits were commenced or were in process for the taxable periods ended December 31, 2021 and 2020. No The Company files tax returns as prescribed by the tax laws of the jurisdictions in which it operates. In the normal course of business, the Company is subject to examination by federal and state jurisdictions, where applicable. There are currently no pending tax examinations. The Company’s tax returns are open under statute from 2018 to the present.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Basis of Presentation	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 include all of the information and footnotes required by U.S. GAAP for complete financial statements. In the opinion of management, such statements include all adjustments (consisting only of normal recurring items) which are considered necessary for a fair presentation of the unaudited condensed consolidated financial statements of the Company as of March 31, 2022 and for the three months ended March 31, 2022 and 2021. The results of operations for the three months ended March 31, 2022 are not necessarily indicative of the operating results for the full year ending December 31, 2022 or any other period. These unaudited condensed consolidated financial statements should be read in conjunction with the audited financial statements and related disclosures as of December 31, 2021 and for the year then ended which have been previously filed.	Basis of Presentation The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”).
Use of Estimates	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 limited to, fair value calculations for equity securities, stock-based compensation, the collectability of receivables, the recoverability and useful lives of long-lived assets, and the valuation allowance related to the Company’s deferred tax assets. Certain of the Company’s estimates could be affected by external conditions, including those unique to the Company and general economic conditions. It is reasonably possible that these external factors could have an effect on the Company’s estimates and could cause actual results to differ from those estimates.	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 limited to, fair value calculations for equity securities, stock-based compensation, the collectability of receivables, the recoverability and useful lives of long-lived assets, and the valuation allowance related to the Company’s deferred tax assets. Certain of the Company’s estimates could be affected by external conditions, including those unique to the Company and general economic conditions. It is reasonably possible that these external factors could have an effect on the Company’s estimates and could cause actual results to differ from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents in the financial statements. As of March 31, 2022 and December 31, 2021, the Company had no	Cash and Cash Equivalents The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents in the financial statements. As of December 31, 2021 and December 31, 2020, the Company had no
Restricted Cash	Restricted Cash Restricted cash was comprised of cash held as a security deposit in connection with the Company’s operating lease. See Note 8 – Commitments and Contingencies - Operating Lease for additional details.	Restricted Cash Restricted cash was comprised of cash held as a security deposit in connection with the Company’s operating lease. See Note 8 – Commitments and Contingencies - Operating Lease for additional details.
Deferred Expenses	Deferred Expenses Deferred expenses consist of labor, materials and other costs that are attributable to customer contracts that the Company has not completed its performance obligation under the contract and, as a result, has not recognized revenue. As of March 31, 2022 and December 31, 2021, deferred expenses were approximately $ 19,000 8,000	Deferred Expenses Deferred expenses consist of labor, materials and other costs that are attributable to customer contracts that the Company has not completed its performance obligation under the contract and, as a result, has not recognized revenue. As of December 31, 2021 and December 31, 2020, deferred expenses were approximately $ 8,000 185,000
Property and Equipment	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 extend the economic useful life of the related assets, are charged to operations as incurred, and expenditures which extend the economic life are capitalized. Leasehold improvements are depreciated over the lesser of their estimated useful lives or the remaining term of their respective lease. When assets are retired or otherwise disposed of, the costs and related accumulated depreciation or amortization are removed from the accounts and any gain or loss on disposal is recognized in the statement of operations for the respective period. 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 be recoverable. An impairment loss would be recognized when estimated future cash flows expected to result from the use of the asset and its eventual disposition are less than its carrying amount. The estimated useful lives of property and equipment are as follows: Schedule of estimated useful lives of property and equipment 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	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 extend the economic useful life of the related assets, are charged to operations as incurred, and expenditures which extend the economic life are capitalized. Leasehold improvements are depreciated over the lesser of their estimated useful lives or the remaining term of their respective lease. When assets are retired or otherwise disposed of, the costs and related accumulated depreciation or amortization are removed from the accounts and any gain or loss on disposal is recognized in the statement of operations for the respective period. 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 be recoverable. An impairment loss would be recognized when estimated future cash flows expected to result from the use of the asset and its eventual disposition are less than its carrying amount. The estimated useful lives of property and equipment are as follows: Schedule of estimated useful lives of property and equipment 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	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 longer probable, the related deferred offering costs would be charged to general and administrative expense in the consolidated financial statements.	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 longer probable, the related deferred offering costs would be charged to general and administrative expense in the consolidated financial statements. At December 31, 2020, the Company wrote off the previously capitalized offering costs.
Leases	Leases In February 2016, the Financial Accounting Standards Board (the “FASB”) established Accounting Standards Codification (“ASC”) Topic 842, “Leases”, by issuing Accounting Standards Update (“ASU”) No. 2016-02, which requires lessees to now recognize operating leases on the balance sheet and disclose key information about leasing arrangements. ASC Topic 842 was subsequently amended by ASU No. 2018-01, Land Easement Practical Expedient for Transition to Topic 842; ASU No. 2018-10, Codification Improvements to Topic 842, Leases; and ASU No. 2018-11, Targeted Improvements ● Short-term lease accounting policy election allowing lessees to not recognize ROU assets and liabilities for leases with a term of 12 months or less; ● The option to not separate lease and non-lease components in the Company’s lease contracts; and ● The package of practical expedients applied to all of its leases, including (i) not reassessing whether any expired or existing contracts are or contain leases, (ii) not reassessing the lease classification for any expired or existing leases, and (iii) not reassessing the capitalization of initial direct costs for any existing leases. Adoption of this standard resulted in the recognition of operating lease right-of-use assets and corresponding lease liabilities of approximately $ 680,000
Revenue Recognition	Revenue Recognition The Company recognizes revenue under ASC Topic 606, “Revenue from Contracts with Customers” (“ASC 606”). The Company determines revenue recognition through the following steps: ● 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 differ from the timing of payment by its customers. A receivable is recorded when revenue is recognized prior to payment and the Company has an unconditional right to payment. Alternatively, when payment precedes the provision of the related services, the Company records deferred revenue until the performance obligations are satisfied. Contract assets are comprised of unbilled contract receivables related to revenues earned but not yet invoiced to customers. During the three months ended March 31, 2022 and 2021, there was no revenue recognized from performance obligations satisfied (or partially satisfied) in previous periods. The Company generated revenue from government contracts that reimburse the Company for certain allowable costs for funded projects. Such projects were completed in 2021. 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 and, as a result, the Company recognizes revenue upon incurring qualifying, reimbursable expenses. During the three months ended March 31, 2022 and 2021, the Company recognized approximately $ 0 225,000	Revenue Recognition The Company recognizes revenue under ASC Topic 606, “Revenue from Contracts with Customers” (“ASC 606”). The Company determines revenue recognition through the following steps: ● 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 differ from the timing of payment by its customers. A receivable is recorded when revenue is recognized prior to payment and the Company has an unconditional right to payment. Alternatively, when payment precedes the provision of the related services, the Company records deferred revenue until the performance obligations are satisfied. Contract assets are comprised of unbilled contract receivables related to revenues earned but not yet invoiced to customers. During the years ended December 31, 2021 and 2020, there was no revenue recognized from performance obligations satisfied (or partially satisfied) in previous periods. The Company generates 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 and, as a result, the Company recognizes revenue upon incurring qualifying, reimbursable expenses. During the years ended December 31, 2021 and 2020, the Company recognized approximately $ 418,000 1,170,000
Research and Development	Research and Development Research and development expenses are charged to operations as incurred.	Research and Development Research and development expenses are charged to operations as incurred.
Stock-Based Compensation	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-coupon bonds with a remaining term consistent with the expected term of the instrument being valued. Option forfeitures are accounted for at the time of occurrence. The expected term used is the estimated period of time that warrants or options are expected to be outstanding. The Company utilizes the “simplified” method to develop an estimate of the expected term of “plain vanilla” employee options. For investor warrants and non-employee options, the expected term used is the contractual life of the instrument being valued. The Company does not yet have a trading history to support its historical volatility calculations. Accordingly, the Company is utilizing an expected volatility figure based on a review of the historical volatility of comparable entities over a period of time equivalent to the expected life of the instrument being valued.	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-coupon bonds with a remaining term consistent with the expected term of the instrument being valued. Option forfeitures are accounted for at the time of occurrence. The expected term used is the estimated period of time that warrants or options are expected to be outstanding. The Company utilizes the “simplified” method to develop an estimate of the expected term of “plain vanilla” employee options. For investor warrants and non-employee options, the expected term used is the contractual life of the instrument being valued. The Company does not yet have a trading history to support its historical volatility calculations. Accordingly, the Company is utilizing an expected volatility figure based on a review of the historical volatility of comparable entities over a period of time equivalent to the expected life of the instrument being valued.
Net (Loss) Income per share of Common Stock	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: Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share As of March 31, 2022 2021 Warrants 245,696 245,696 Options 1,398,246 3,211,785 Total 1,643,942 3,457,481	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: Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share As of December 31, 2021 2020 Warrants 245,696 155,966 Options 1,398,246 3,257,410 Total 1,643,942 3,413,376
Income Taxes	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 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 readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions. We believe that full consideration has been given to all relevant circumstances that we may be subject to, and the consolidated financial statements accurately reflect our best estimate of the results of operations, financial position and cash flows for the periods presented. 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 three months ended March 31, 2022 and 2021. The assumptions that go into the Black-Scholes calculation are the major driver of the calculation of the fair value of the stock options at the date of grant. The major assumption of volatility is based upon historical data, and the majority of the other assumptions used in the Black Scholes computation is based upon the terms of the specific stock option grant. 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 differ from the timing of payment by its customers. A receivable is recorded when revenue is recognized prior to payment and the Company has an unconditional right to payment. Alternatively, when payment precedes the provision of the related services, the Company records deferred revenue until the performance obligations are satisfied. Contract assets are comprised of unbilled contract receivables related to revenues earned but not yet invoiced to customers. We review the status of each project at each period end and determine whether the earnings process is complete and the revenue and costs of sales should be recognized.	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 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 readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions. We believe that full consideration has been given to all relevant circumstances that we may be subject to, and the consolidated financial statements accurately reflect our best estimate of the results of operations, financial position and cash flows for the periods presented. 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 years ended December 31, 2021 and 2020. The assumptions that go into the Black-Scholes calculation are the major driver of the calculation of the fair value of the stock options at the date of grant. The major assumption of volatility is based upon historical data, and the majority of the other assumptions used in the Black Scholes computation is based upon the terms of the specific stock option grant. 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 differ from the timing of payment by its customers. A receivable is recorded when revenue is recognized prior to payment and the Company has an unconditional right to payment. Alternatively, when payment precedes the provision of the related services, the Company records deferred revenue until the performance obligations are satisfied. Contract assets are comprised of unbilled contract receivables related to revenues earned but not yet invoiced to customers. We review the status of each project at each period end and determine whether the earnings process is complete and the revenue and costs of sales should be recognized.
Recently Issued Accounting Standards	Recently Issued Accounting Standards In June 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2016-13, “Financial Instruments - Credit Losses”. This update requires immediate recognition of management’s estimates of current expected credit losses (“CECL”). Under the prior model, losses were recognized only as they were incurred. The new model is applicable to all financial instruments that are not accounted for at fair value through net income. The standard is effective for fiscal years beginning after December 15, 2022 for public entities qualifying as small reporting companies. Early adoption is permitted. The Company is currently assessing the impact of this update on our consolidated financial statements and do not anticipate a significant impact.	Recently Issued Accounting Standards In February 2016, the FASB issued ASU No. 2016-02, “Leases (Topic 842),” (“ASU 2016-02”). ASU 2016-02 requires an entity to recognize assets and liabilities arising from a lease for both financing and operating leases. ASU 2016-02 will also require new qualitative and quantitative disclosures to help investors and other financial statement users better understand the amount, timing, and uncertainty of cash flows arising from leases. The FASB issued ASU No. 2018-10 “Codification Improvements to Topic 842, Leases” (“ASU 2018-10”), ASU No. 2018-11 “Leases (Topic 842) Targeted Improvements” (“ASU 2018-11”) in July 2018, and ASU No. 2018-20 “Leases (Topic 842) - Narrow Scope Improvements for Lessors” (“ASU 2018-20”) in December 2018. ASU 2018-10 and ASU 2018-20 provide certain amendments that affect narrow aspects of the guidance issued in ASU 2016-02. ASU 2018-11 allows all entities adopting ASU 2016-02 to choose an additional (and optional) transition method of adoption, under which an entity initially applies the new leases standard at the adoption date and recognizes a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. Pursuant to ASU 2019-10 the effective date for ASC 842 was deferred an additional year. The Company expects to recognize operating lease right-of-use assets and lease liabilities on the balance sheet upon adoption of this ASU for its 2022 financial period. The Company is currently evaluating these ASUs and their impact on its consolidated financial statements. In June 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2016-13, “Financial Instruments - Credit Losses”. This update requires immediate recognition of management’s estimates of current expected credit losses (“CECL”). Under the prior model, losses were recognized only as they were incurred. The new model is applicable to all financial instruments that are not accounted for at fair value through net income. The standard is effective for fiscal years beginning after December 15, 2022 for public entities qualifying as small reporting companies. Early adoption is permitted. The Company is currently assessing the impact of this update on our consolidated financial statements and do not anticipate a significant impact.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Schedule of estimated useful lives of property and equipment	Schedule of estimated useful lives of property and equipment 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 estimated useful lives of property and equipment 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	Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share As of March 31, 2022 2021 Warrants 245,696 245,696 Options 1,398,246 3,211,785 Total 1,643,942 3,457,481	Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share As of December 31, 2021 2020 Warrants 245,696 155,966 Options 1,398,246 3,257,410 Total 1,643,942 3,413,376

Prepaid Expenses and Other Cu_2

Prepaid Expenses and Other Current Assets (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepaid Expenses and Other Current Assets	Schedule of Prepaid expenses and other current assets March 31, 2022 December 31, 2021 Insurance $ 26,071 $ 30,666 Legal Fees 4,480 16,180 Deposit for equipment purchase 25,288 25,288 Operating ROU asset – short term portion 177,453 — Deposit for leased equipment purchase (Note 11) 153,126 153,126 Total $ 386,418 $ 225,260	December 31, 2021 December 31, 2020 Insurance $ 30,666 $ 33,569 Legal Fees 16,180 — Deposit for equipment purchase 25,288 — Deposit for leased equipment purchase (Note 11) 153,126 — Total $ 225,260 $ 33,569

Property and Equipment (Tables)

Property and Equipment (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	Schedule of property and equipment March 31, 2022 December 31, 2021 Computer and office equipment $ 2,807 $ 2,807 Lab equipment 15,606 15,606 Furniture 43,705 43,705 Leasehold improvements 543,118 450,374 Machinery 657,017 627,641 Subtotal 1,262,254 1,140,133 Accumulated Depreciation (329,083 ) (286,842 ) Property and Equipment, net $ 933,171 $ 853,290	Schedule of property and equipment December 31, 2021 December 31, 2020 Computer and office equipment $ 2,807 $ 2,807 Lab equipment 15,606 15,606 Furniture 43,705 43,705 Leasehold improvements 450,374 422,318 Machinery 627,641 623,190 Subtotal 1,140,132 1,107,626 Accumulated Depreciation (286,842 ) (121,219 ) Property and Equipment, net $ 853,290 $ 986,407

Accounts Payable and Accrued _2

Accounts Payable and Accrued Expenses (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Payables and Accruals [Abstract]
Schedule of Accounts Payable and Accrued Expenses	Schedule of Accounts Payable and Accrued Expenses March 31, 2022 December 31, 2021 Accounts payable $ 90,268 $ 67,970 Accrued payroll 75,055 29,994 Credit cards payable 67,041 36,690 Accrued interest and other 8,404 13,293 Total $ 240,768 $ 147,947	Schedule of Accounts Payable and Accrued Expenses December 31, 2021 December 31, 2020 Accounts payable $ 67,970 $ 80,548 Accrued payroll 29,994 46,650 Credit cards payable 36,690 49,045 Accrued interest and Other 13,293 10,803 Total $ 147,947 $ 187,046

Equity Compensation Plan (Table

Equity Compensation Plan (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Equity [Abstract]
Schedule of stock option activity	Schedule of stock option activity Shares Weighted-Average Exercise Weighted-Average Remaining Balance, December 31, 2020 3,257,410 $ 1.5 9.1 Options granted 833,246 2.7 6.7 Options exercised (45,625 ) 1.5 — Options converted — — — Options expired (735,625 ) 1.5 — Options forfeited (1,911,160 ) 1.5 — Balance, December 31, 2021 and March 31, 2022 1,398,246 2.2 6.0 Vested shares at March 31, 2022 483,500 1.5 2.4	Shares Weighted-Average Exercise Weighted-Average Remaining Balance, January 1, 2020 590,000 $ 1.5 7.8 Options granted (1) 2,937,410 1.5 9.5 Options exercised (270,000 ) 1.5 — Options converted — — — Options forfeited or expired — — — Balance, December 31, 2020 3,257,410 1.5 9.1 Options granted 833,246 2.7 6.7 Options exercised (45,625 ) 1.5 — Options converted — — — Options expired (735,625 ) 1.5 — Options forfeited (1,911,160 ) 1.5 — Balance, December 31, 2021 1,398,246 2.2 6.3 Vested shares at December 31, 2021 404,750 1.51 6.8
Schedule Of Outstanding Options	Schedule Of Outstanding Options Exercise price Outstanding options Exercisable options $ 1.50 565,000 450,167 $ 3.93 388,246 0 $ 1.77 445,000 33,333 1,398,246 483,500	Schedule Of Outstanding Options Exercise price Outstanding options Exercisable options $ 1.50 565,000 392,667 $ 1.77 388,246 0 $ 3.93 445,000 12,083 1,398,246 404,750
Schedule of Valuation Assumptions	Schedule of Valuation Assumptions 2021 Risk-free interest rate 1.2 % Expected term 7.0 Expected volatility 91 % Expected dividends 0 Grant date fair value of common stock $ 1.91	Schedule of Valuation Assumptions 2021 2020 Risk-free interest rate 1.2 % 0.62 1.75 Expected term 7 10 Expected volatility 91 % 78 % Expected dividends 0 0.00 % Grant date fair value of common stock $ 1.91 $ 1.50

Commitments and Contingencies (

Commitments and Contingencies (Tables)	3 Months Ended
	Mar. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Finance Lease, Liability, Fiscal Year Maturity	Finance Lease, Liability, Fiscal Year Maturity Maturity of Lease Liabilities Operating Lease Liabilities 2022 $ 150,000 2023 200,000 2024 200,000 2025 183,337 Total undiscounted operating lease payments $ 733,337 Less: Imputed interest 95,533 Present value of operating lease liabilities $ 637,805 Short-term portion 177,453 Long term portion 460,352 Weighted average remaining lease term in years 4.9 Weighted average discount rate 6.50 %

Government Loans (Tables)

Government Loans (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Government Loans
Schedule of loans	Schedule of loans March 31, 2022 December 31, 2021 Principal outstanding $ 404,780 $ 423,089 Deferred loan costs, net of amortization (3,268 ) (3,496 ) Subtotal 401,512 419,593 Less current portion (74,739 ) (74,134 ) Total long term portion $ 326,773 $ 345,459	Schedule of loans December 31, 2021 December 31, 2020 Principal outstanding $ 423,089 $ 679,866 Deferred loan costs, net of amortization (3,496 ) (4,408 ) Subtotal 419,593 675,458 Less current portion (74,134 ) (53,858 ) Total long term portion $ 345,459 $ 621,600
Schedule of Expected Benefit Payments [Table Text Block]		Payments expected for year ended December 31, 2022 $ 87,584 2023 87,584 2024 77,483 2025 58,728 2026 22,334 Thereafter 208,529 Subtotal 542,242 Less interest portion (119,153 ) Total debt balance $ 423,089

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Schedule of Effective Income Tax Rate Reconciliation	Schedule of Effective Income Tax Rate Reconciliation 2021 2020 Tax benefit at the Federal statutory rate 21 % 21 % State tax, net of Federal benefit 7.0 % 6.6 % R&D credits 5.0 % — Permanent differences 1.0 % 9.5 % Change in valuation allowance ( 34.0 )% ( 37.1 )% Effective income tax rate 0 % 0 %
Schedule Of Deferred Tax Assets	Schedule Of Deferred Tax Assets December 31, 2021 2020 Deferred taxes assets: Net operating loss carryforward $ 1,365,000 $ 526,000 Stock compensation expense 463,000 166,000 Depreciation 16,000 — R&D Credit 217,000 64,000 Total deferred tax assets 2,061,000 756,000 Valuation allowance (2,061,000 ) (756,000 ) Deferred tax asset, net of valuation allowance $ — $ —

Nature of Operations and Liqu_2

Nature of Operations and Liquidity (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash and Cash Equivalents, at Carrying Value	$ 1,600,000	$ 2,600,000
Working capital	1,400,000	2,600,000
Retained Earnings, Appropriated	7,800,000	6,600,000
Net Income (Loss) Available to Common Stockholders, Basic	$ 1,100,000	$ 3,100,000

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, estimated useful lives	5 years	5 years
Lab Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, estimated useful lives	5 years	5 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, estimated useful lives	shorter of useful life or lease term	shorter of useful life or lease term
Machinery [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, estimated useful lives	7 years	7 years
Machinery [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, estimated useful lives	15 years	15 years
Furniture [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, estimated useful lives	7 years	7 years

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details 1) - shares	3 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	1,643,942	3,457,481	1,643,942	3,413,376
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	245,696	245,696	245,696	155,966
Options Held [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares	1,398,246	3,211,785	1,398,246	3,257,410

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020	Jan. 02, 2019
Accounting Policies [Abstract]
Cash equivalents	$ 0		$ 0	$ 0
Deferred expenses	19,000		8,000	185,000
operating lease right-of-use assets					$ 680,000
Grant revenue	0	$ 225,000	418,000	1,170,000
Uncertain tax positions	$ 0		$ 0	$ 0

Prepaid Expenses and Other Cu_3

Prepaid Expenses and Other Current Assets (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Insurance	$ 26,071	$ 30,666	$ 33,569
Legal Fees	4,480	16,180	0
Deposit for equipment purchase	25,288	25,288	0
Operating ROU asset – short term portion	177,453	0
Deposit for leased equipment purchase (Note 11)	153,126	153,126	0
Total	$ 386,418	$ 225,260	$ 33,569

Prepaid Expenses and Other Cu_4

Prepaid Expenses and Other Current Assets (Details Narrative) - USD ($)	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Deposits on Flight Equipment	$ 153,126	$ 153,126	$ 0

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Property and equipment, gross		$ 1,140,132	$ 1,107,626
Property and equipment, gross	$ 1,262,254	1,140,133
Accumulated Depreciation	(329,083)	(286,842)	(121,219)
Property and equipment, net	933,171	853,290	986,407
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	2,807	2,807	2,807
Lab Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	15,606	15,606	15,606
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	43,705	43,705	43,705
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	543,118	450,374	422,318
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 657,017	$ 627,641	$ 623,190

Property and Equipment (Detai_2

Property and Equipment (Details Narrative) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020
Impaired Assets to be Disposed of by Method Other than Sale [Line Items]
Depreciation and amortization expense	$ 42,469	$ 40,978	$ 166,535	$ 111,311
Property, Plant and Equipment [Member]
Impaired Assets to be Disposed of by Method Other than Sale [Line Items]
Depreciation and amortization expense	$ 42,000	$ 40,000	166,000	111,000
Cost of Sales [Member]
Impaired Assets to be Disposed of by Method Other than Sale [Line Items]
Depreciation expense			36,000	52,000
General and Administrative Expense [Member]
Impaired Assets to be Disposed of by Method Other than Sale [Line Items]
Depreciation expense			29,000	26,000
Research and Development Expense [Member]
Impaired Assets to be Disposed of by Method Other than Sale [Line Items]
Depreciation expense			$ 101,000	$ 23,000

Accounts Payable and Accrued _3

Accounts Payable and Accrued Expenses (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Payables and Accruals [Abstract]
Accounts payable	$ 90,268	$ 67,970	$ 80,548
Accrued payroll	75,055	29,994	46,650
Credit cards payable	67,041	36,690	49,045
Accrued interest and Other	8,404	13,293	10,803
Total	$ 240,768	$ 147,947	$ 187,046

Stockholders_ Equity (Details N

Stockholders’ Equity (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended		12 Months Ended
	Mar. 31, 2021	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock, shares authorized		45,000,000		45,000,000	45,000,000
Common stock, par value per share		$ 0.0001		$ 0.0001	$ 0.0001
Preferred stock, shares authorized		5,000,000		5,000,000	5,000,000
Preferred stock, par value per share		$ 0.0001		$ 0.0001	$ 0.0001
Preferred stock, shares issued		0		0	0
Proceeds from stock of sold		$ 0	$ 5,006,500	$ 4,599,055	$ 0
Proceeds from related parties	$ 480,000
Common Stock [Member] | Private Placement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of stock sold			1,251,625
Share price	$ 4		$ 4
Proceeds from stock of sold			$ 5,006,500
Proceeds from warrant exercised			$ 407,445
Number of warrant purchased			89,730
Warrant term	5 years		5 years
Exercise Price	$ 4

Equity Compensation Plan (Detai

Equity Compensation Plan (Details) - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding, Beginning	1,398,246
Options Outstanding, Ending	1,398,246	1,398,246
Equity Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options Outstanding, Beginning	3,257,410
Options Outstanding, Beginning	$ 1.5
Options Outstanding		9 years 1 month 6 days
Options Granted	833,246	833,246	2,937,410
Options Granted	$ 2.7	$ 2.7	$ 1.5
Options granted	6 years 8 months 12 days	6 years 8 months 12 days	9 years 6 months
Options Exercised	(45,625)	(45,625)	(270,000)
Options Exercised	$ 1.5	$ 1.5	$ 1.5
Options converted		0	0
Options converted		$ 0
Options forfeited or expired	(735,625)	(1,911,160)	0
Options forfeited or expired	$ 1.5	$ 1.5
Options forfeited or expired	(1,911,160)
Options forfeited or expired	$ 1.5	$ 1.5
Options Outstanding, Ending	1,398,246	3,257,410
Options Outstanding, Ending	$ 2.2	$ 1.5
Options Outstanding	6 years	6 years 3 months 18 days	9 years 1 month 6 days	7 years 9 months 18 days
Vested shares at period end	483,500	404,750
Vested shares, at period end	$ 1.5	$ 1.51
Options vested	2 years 4 months 24 days	6 years 9 months 18 days
Options Outstanding, Beginning	1,398,246	3,257,410	590,000
Options Outstanding, Beginning	$ 2.2	$ 1.5	$ 1.5
Options forfeited or expired	735,625	1,911,160	0
Options forfeited or expired		(735,625)
Options Outstanding, Ending		1,398,246	3,257,410	590,000
Options Outstanding, Ending		$ 2.2	$ 1.5	$ 1.5

Equity Compensation Plan (Det_2

Equity Compensation Plan (Details 1) - shares	Mar. 31, 2022	Dec. 31, 2021
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding	1,398,246	1,398,246
Options Exercisable	483,500	404,750
$1.50 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding	565,000	565,000
Options Exercisable	450,167	392,667
$1.77 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding	388,246	388,246
Options Exercisable	0	0
$3.93 [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Options Outstanding	445,000	445,000
Options Exercisable	33,333	12,083

Equity Compensation Plan (Det_3

Equity Compensation Plan (Details 2) - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020
Risk-free interest rate	1.20%	1.20%
Expected term	7 years	7 years	10 years
Expected volatility	91%	91%	78%
Expected dividends	0%	0%	0%
Grant date fair value of common stock	$ 1.91	$ 1.91	$ 1.50
Minimum [Member]
Risk-free interest rate			0.62%
Maximum [Member]
Risk-free interest rate			1.75%

Equity Compensation Plan (Det_4

Equity Compensation Plan (Details Narrative) - USD ($)

1 Months Ended

3 Months Ended

12 Months Ended

Feb. 09, 2022

Mar. 11, 2020

Dec. 30, 2021

Jun. 22, 2021

Sep. 22, 2020

Jul. 16, 2020

Mar. 26, 2020

Mar. 31, 2022

Mar. 31, 2021

Dec. 31, 2021

Dec. 31, 2020

Sep. 25, 2021

Sep. 22, 2021

Sep. 16, 2020

Sep. 15, 2020

Jun. 18, 2019

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Outstanding shares of common stock

5%

Stock-based compensation expense

$ 51,000

$ 678,000

$ 1,160,000

$ 623,000

Unamortized stock-based compensation

$ 1,500,000

$ 1,600,000

Unamortized stock-based compensation period

2 years 3 months 18 days

3 years

Intrinsic value of outstanding

$ 223,000

$ 304,000

Intrinsic value of vested stock options

155,000

145,000

Research and Development Expense [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Stock-based compensation expense

7,000

3,000

77,000

67,000

General and Administrative Expense [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Stock-based compensation expense

$ 44,000

643,000

1,043,000

420,000

Cost of Sales [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Stock-based compensation expense

$ 32,000

$ 40,000

123,000

Deferred Costs [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Stock-based compensation expense

$ 13,000

Chief Executive Officer [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Unvested options

25,000

1,911,160

Options Held [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Option grant term

10 years

Option exercise price

$ 1.77

Option granted

445,000

388,246

2,886,129

2,886,129

Equity Compensation Plan description

The grant was reduced to 500,000 options, including 375,000 options and 125,000 options respectively under the two categories, due to limitations under the 2019 Plan. The terms of the 125,000 performance-based options

the Board of Directors and a majority of the Company’s shareholders approved an amendment to the 2019 Plan to (i) increase the number of shares of common stock authorized for issuance under the 2019 Plan by 1,174,000 shares, such that a total of 2,500,000 shares of common stock are now authorized for issuance under the 2019 Plan; (ii) increase the maximum aggregate number of shares, options and/or other awards that may be granted to any one person during any calendar year from 500,000 to 1,300,000; and (iii) clarify the availability of cashless exercise as a form of consideration.

Options Held [Member] | Minimum [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Option exercise price

$ 2.90

Options Held [Member] | Maximum [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Option exercise price

$ 3.93

Options Held [Member] | Executive Chairman [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Option grant term

10 years

10 years

Option exercise price

$ 1.50

$ 1.50

Option granted

965,850

600,000

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

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Option grant term

10 years

Option exercise price

$ 1.50

Option granted

321,950

1,637,410

200,000

2019 Equity Compensation Plan

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Number of Shares Authorized

4,600,000

1,326,000

Amended 2019 Equity Compensation Plan

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Number of Shares Authorized

4,600,000

2,500,000

Commitments and Contingencies_2

Commitments and Contingencies (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Short-term portion	$ 177,453	$ 0
Long term portion	$ 460,352	$ 0
Weighted average remaining lease term in years	4 years 10 months 24 days
Weighted average discount rate	6.50%

Commitments and Contingencies_3

Commitments and Contingencies (Details Narrative) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Monthly payments	$ 16,667	$ 16,667
Lease expiration date	Nov. 30, 2025	Nov. 30, 2025
Letter of credit	$ 100,000	$ 100,000
Operating lease expense	50,000
Operating Leases, Future Minimum Payments Due, Next Twelve Months		200,000
Operating Leases, Future Minimum Payments, Due in Four Years		$ 183,000
Right of Use Asset	654,471
short-term asset	177,453
Long term asset	$ 477,018

Concentrations (Details Narrati

Concentrations (Details Narrative)	3 Months Ended	12 Months Ended
	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020
Revenue Benchmark [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage	84%	56%	85%

Government Loans (Details)

Government Loans (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Government Loans
Principal outstanding	$ 404,780	$ 423,089	$ 679,866
Deferred loan costs, net of amortization	(3,268)	(3,496)	(4,408)
Subtotal	401,512	419,593	675,458
Less current portion	(74,739)	(74,134)	(53,858)
Total long term portion	$ 326,773	$ 345,459	$ 621,600

Government Loans (Details Narra

Government Loans (Details Narrative) - USD ($)			1 Months Ended					3 Months Ended		12 Months Ended
	Sep. 10, 2020	May 01, 2020	Feb. 24, 2021	Sep. 02, 2020	Aug. 30, 2020	Aug. 20, 2020	May 27, 2020	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020
Debt Instrument [Line Items]
Proceeds from loan								$ 0	$ 193,625	$ 193,625	$ 684,580
Interest expense								$ 3,800	$ 4,400	$ 16,300	$ 5,000
Small Business Administration [Member]
Debt Instrument [Line Items]
Proceeds from loan		$ 10,000			$ 138,900
Interest rate					3.75%
Periodic payments					$ 678
Loan term					30 years
Tomkins County Area Development [Member]
Debt Instrument [Line Items]
Proceeds from loan	$ 75,000						$ 50,000
Interest rate	2.50%						2.50%
Periodic payments	$ 1,331						$ 1,443
Loan term	5 years
Paycheck Protection Program [Member]
Debt Instrument [Line Items]
Proceeds from loan		$ 211,000
Paycheck Protection Program 2 [Member]
Debt Instrument [Line Items]
Proceeds from loan			$ 193,625
Interest rate			1%
Periodic payments			$ 3,300
Equipment Loans [Member]
Debt Instrument [Line Items]
Proceeds from loan						$ 100,000
Interest rate						2.50%
Periodic payments						$ 1,775
Southern Tier Region Economic Development Corporation [Member]
Debt Instrument [Line Items]
Proceeds from loan				$ 100,000
Interest rate				5%
Periodic payments				$ 2,072
Loan term				5 years

Government Loans (Details 1)

Government Loans (Details 1) - Loans [Member]	Dec. 31, 2021 USD ($)
Debt Instrument [Line Items]
2022	$ 87,584
2023	87,584
2024	77,483
2025	58,728
2026	22,334
Thereafter	208,529
Subtotal	542,242
Less interest portion	(119,153)
Total debt balance	$ 423,089

Income Taxes (Details)

Income Taxes (Details)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Tax benefit at the Federal statutory rate	21%	21%
State tax, net of Federal benefit	7%	6.60%
R&D credits	5%	0%
Permanent differences	1%	9.50%
Change in valuation allowance	34%	37.10%
Effective income tax rate	0%	0%

Income Taxes (Details 1)

Income Taxes (Details 1) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Deferred taxes assets:
Net operating loss carryforward	$ 1,365,000	$ 526,000
Stock compensation expense	463,000	166,000
Depreciation	16,000	0
R&D Credit	217,000	64,000
Total deferred tax assets	2,061,000	756,000
Valuation allowance	(2,061,000)	(756,000)
Deferred tax asset, net of valuation allowance	$ 0	$ 0

Income Taxes (Details Narrative

Income Taxes (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Changes in valuation allowance	$ 1,305,000	$ 545,000
Income tax benefit	21%	21%
Net operating loss	$ 4,900,000
Penalties and Interest Expense	$ 0	$ 0