Perspective Therapeutics (CATX) 10-Q 15 May 23 2023 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Mar. 31, 2023	May 12, 2023
Document Information [Line Items]
Entity Central Index Key	0000728387
Entity Registrant Name	Perspective Therapeutics, Inc.
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2023
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2023
Document Transition Report	false
Entity File Number	001-33407
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	41-1458152
Entity Address, Address Line One	350 Hills St., Suite 106
Entity Address, City or Town	Richland
Entity Address, State or Province	WA
Entity Address, Postal Zip Code	99354
City Area Code	509
Local Phone Number	375-1202
Title of 12(b) Security	Common Stock, $0.001 par value
Trading Symbol	CATX
Security Exchange Name	NYSEAMER
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		280,131,359

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Mar. 31, 2023		Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 36,452		$ 20,993
Short-term investments	0		22,764
Accounts receivable, net	1,364		1,363
Inventory	1,408		1,409
Note receivable	0		6,109
Prepaid expenses and other current assets	1,042		577
Total current assets	40,266		53,215
Property and equipment, net	6,733	[1]	1,684
Right of use asset, net	309		378
Restricted cash	182		182
Inventory, non-current	2,269		2,396
Intangible assets	50,000		0
Balance	27,319		0
Other assets, net	567		236
Total assets	127,645		58,091
Current liabilities:
Accounts payable and accrued expenses	3,914		1,541
Lease liability	280		276
Accrued protocol expense	354		233
Accrued radioactive waste disposal	15		129
Accrued payroll and related taxes	1,787		212
Accrued vacation	764		285
Other notes payable, current	80		0
Total current liabilities	7,194		2,676
Non-current liabilities:
Lease liability, non-current	44		116
Notes payable – long-term portion	1,713	[2]	0
Asset retirement obligation	666		657
Total liabilities	9,617		3,449
Commitments and contingencies (Note 9)
Stockholders' equity:
Preferred stock, $.001 par value; 7,000,000 shares authorized: Series B: 5,000,000 shares allocated; no shares issued and outstanding	0		0
Common stock, $.001 par value; 750,000,000 shares authorized; 278,657,841 and 142,112,766 shares issued and outstanding	279		142
Additional paid-in capital	224,052		160,432
Accumulated deficit	(106,303)		(105,932)
Total stockholders' equity	118,028		54,642
Total liabilities and stockholders' equity	$ 127,645		$ 58,091
[1]Includes fair value of property and equipment acquired through the Merger with Viewpoint of approximately $5,050,000.[2]The notes payable were assumed by the Company effective upon the closing of the Merger with Viewpoint on February 3, 2023.

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Unaudited) (Parentheticals) - $ / shares	Mar. 31, 2023	Dec. 31, 2022
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized (in shares)	7,000,000	7,000,000
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	750,000,000	750,000,000
Common stock, shares issued (in shares)	278,657,841	142,112,766
Common stock, shares outstanding (in shares)	278,657,841	142,112,766
Series B Preferred Stock [Member]
Preferred stock, shares authorized (in shares)	5,000,000	5,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Sales, net	$ 1,830	$ 2,910
Grant revenue	233	0
Total revenue	2,063	2,910
Cost of sales	1,576	1,469
Gross profit	487	1,441
Operating expenses:
Research and development	3,857	549
Sales and marketing	812	687
General and administrative	7,023	1,581
Loss on disposal of property and equipment	22	0
Total operating expenses	11,714	2,817
Operating loss	(11,227)	(1,376)
Non-operating income (expense):
Interest income	374	29
Interest expense	(18)	0
Non-operating income, net	356	29
Net loss before deferred income tax benefit	(10,871)	(1,347)
Deferred income tax benefit	10,500	0
Net loss	$ (371)	$ (1,347)
Basic and diluted loss per share (in dollars per share)	$ 0	$ (0.01)
Weighted average shares used in computing net loss per share:
Basic and diluted (in shares)	228,591	142,040

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (371)	$ (1,347)
Adjustments to reconcile net loss to net cash used by operating activities:
Noncash lease expense	1	0
Depreciation expense	180	64
Loss on equipment disposals	22	0
Amortization of other assets	10	10
Accretion of asset retirement obligation	9	8
Share-based compensation	1,368	157
Deferred tax benefit	(10,500)	0
Changes in operating assets and liabilities:
Accounts receivable, net	(1)	(493)
Inventory	128	84
Prepaid expenses and other current assets	(60)	(16)
Accounts payable and accrued expenses	(595)	(76)
Accrued protocol expense	121	(28)
Accrued radioactive waste disposal	(114)	(9)
Accrued payroll and related taxes	(67)	225
Accrued vacation	146	(3)
Net cash used by operating activities	(9,723)	(1,424)
CASH FLOWS FROM INVESTING ACTIVITIES:
Additions to property and equipment	(201)	(26)
Proceeds from maturity of short-term investments	22,764	0
Net cash acquired in acquisition of Viewpoint	2,699	0
Net cash provided (used) by investing activities	25,262	(26)
CASH FLOWS FROM FINANCING ACTIVITIES:
Repayment of notes payable	(15)	0
Issuance costs related to common stock issued in exchange for Viewpoint common stock	(65)	0
Net cash used by financing activities	(80)	0
Net increase (decrease) in cash, cash equivalents, and restricted cash	15,459	(1,450)
Cash, cash equivalents, and restricted cash beginning of period	21,175	60,536
CASH, CASH EQUIVALENTS, AND RESTRICTED CASH END OF PERIOD	36,634	59,086
Reconciliation of cash, cash equivalents, and restricted cash to the condensed consolidated balance sheets:
Cash and cash equivalents	36,452	58,904
Restricted cash	182	182
CASH, CASH EQUIVALENTS, AND RESTRICTED CASH END OF PERIOD	36,634	59,086
Supplemental schedule of noncash investing and financing activities:
Fair value of Viewpoint assets acquired including goodwill	85,885	0
136,545,075 shares of Perspective Therapeutics common stock issued in exchange for Viewpoint common stock	(54,618)	0
Assumption of Viewpoint stock options and warrants at fair value	(7,836)	0
Note receivable and accrued interest from Viewpoint forgiven	(6,171)	0
Viewpoint liabilities assumed including deferred tax liabilities established through accounting for business combinations (see Note 14)	$ 17,260	$ 0

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balances (in shares) at Dec. 31, 2021	142,040,266
Balances at Dec. 31, 2021	$ 142	$ 159,421	$ (95,172)	$ 64,391
Share-based compensation		157		157
Net loss			(1,347)	(1,347)
Balances (in shares) at Mar. 31, 2022	142,040,266
Balances at Mar. 31, 2022	$ 142	159,578	(96,519)	63,201
Balances (in shares) at Dec. 31, 2022	142,112,766
Balances at Dec. 31, 2022	$ 142	160,432	(105,932)	54,642
Share-based compensation		1,368		1,368
Net loss			(371)	(371)
Issuance of common stock in exchange for Viewpoint common stock, net of issuance costs (in shares)	136,545,075
Issuance of common stock in exchange for Viewpoint common stock, net of issuance costs	$ 137	54,416		54,553
Assumption of Viewpoint stock options and warrants at fair value		7,836		7,836
Balances (in shares) at Mar. 31, 2023	278,657,841
Balances at Mar. 31, 2023	$ 279	$ 224,052	$ (106,303)	$ 118,028

Note 1 - Basis of Presentation

Note 1 - Basis of Presentation and Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2023
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies [Text Block]	1. Basis of Presentation and Summary of Significant Accounting Policies The accompanying unaudited interim condensed consolidated financial statements are those of Perspective Therapeutics, Inc., and its wholly-owned subsidiaries, referred to herein as “Perspective Therapeutics” or the “Company”. All significant intercompany accounts and transactions have been eliminated in the consolidation. In the opinion of management, all adjustments necessary for the fair statement of the condensed consolidated financial statements have been included. These unaudited interim condensed consolidated financial statements should be read in conjunction with our audited consolidated financial statements and related notes as set forth in the Company’s annual report filed on Form 10 December 31, 2022. 14 The unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States (GAAP). Certain information and note disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to those rules and regulations, although we believe that the disclosures are adequate for the information not not The Company anticipates that as the result of continuing operating losses and the significant net operating losses available from prior fiscal years, its effective income tax rate for fiscal year 2023 Significant Accounting Policies Segments ASC 280 , Segment Reporting, Use of Estimates The preparation of condensed consolidated financial statements in accordance with GAAP requires management of the Company to make estimates and assumptions that affect the amounts reported in the condensed consolidated financial statements and accompanying notes of the Company including the fair value of net assets acquired in a business combination; the allowance for doubtful accounts receivable; net realizable value of the enriched barium inventory; the estimated useful lives used in calculating depreciation and amortization on the Company’s fixed assets, patents, trademarks, intangible assets and other assets; estimated amount and fair value of the asset retirement obligation related to the Company’s production facilities; equity method investment; and inputs to the Black-Scholes calculation used in determining the expense related to share-based compensation including volatility and estimated lives of options granted and impairment of long-lived assets including intangible assets and goodwill. Accordingly, actual results could differ from those estimates and affect the amounts reported in the financial statements. Business Acquisition Accounting The Company applies the acquisition method of accounting for those that meet the criteria of a business combination. The Company allocates the purchase price of its business acquisition based on the fair value of identifiable tangible and intangible assets and liabilities. The difference between the total cost of the acquisition and the sum of the fair values of acquired tangible and identifiable intangible assets less liabilities is recorded as goodwill. Transaction costs are expensed as incurred in general and administrative expenses. If applicable, the Company records deferred taxes for any differences between the assigned values and tax basis of assets and liabilities. Estimated deferred taxes are based on available information concerning the tax basis of assets acquired and liabilities assumed at the acquisition date, although such estimates may Principles of Consolidation The accompanying unaudited condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All intercompany balances and transactions have been eliminated in consolidation. Any reference in these notes to applicable guidance is meant to refer to U.S. GAAP. The Company views its operations and manages its business in two operating segments. All long-lived assets of the Company reside in the U.S. Grant Revenue Recognition The Company enters into contracts with governmental agencies for services. These contracts are analyzed in order to determine if they should be accounted for under a revenue recognition model pursuant to Accounting Standards Codification (ASC) 606, Revenue from Contracts with Customers, 958, Not 958, not 606, not 958, 958.

Note 2 - New Accounting Standar

Note 2 - New Accounting Standards	3 Months Ended
	Mar. 31, 2023
Notes to Financial Statements
Accounting Standards Update and Change in Accounting Principle [Text Block]	2. New Accounting Standards Accounting Standards Updates to Become Effective in Future Periods In June 2016, No. 2016 13, Financial Instruments Credit Losses 326 Measurement of Credit Losses on Financial Instruments 326 December 15, 2022. January 1, 2023 Other accounting standards that have been issued or proposed by the FASB that do not not not not

Note 3 - Loss Per Share

Note 3 - Loss Per Share	3 Months Ended
	Mar. 31, 2023
Notes to Financial Statements
Earnings Per Share [Text Block]	3. Loss per Share Basic and diluted earnings (loss) per share are calculated by dividing net income (loss) by the weighted average number of common shares outstanding and does not 31, 2023 2022 not Securities not 31, 2023 2022, March 31, 2023 2022 Common stock warrants 6,033 2,646 Common stock options 37,870 6,926 Total potential dilutive securities 43,903 9,572 Effective upon the closing of the Merger with Viewpoint on February 3, 2023,

Note 4 - Inventory

Note 4 - Inventory	3 Months Ended
	Mar. 31, 2023
Notes to Financial Statements
Inventory Disclosure [Text Block]	4. Inventory Inventory consisted of the following at March 31, 2023 December 31, 2022 ( March 31, December 31, 2023 2022 Raw materials $ 777 $ 752 Work in process 616 636 Finished goods 15 21 Total inventory, current $ 1,408 $ 1,409 March 31, December 31, 2023 2022 Enriched barium, non-current $ 2,007 $ 2,121 Raw materials, non-current 262 275 Total inventory, non-current $ 2,269 $ 2,396 Inventory, non-current represents raw materials that were ordered in quantities to obtain volume cost discounts which based on current and anticipated sales volumes will not March 31, 2023, 8,158 1,040 twelve 7,118 March 31, 2024. 1,040 7,118

Note 5 - Property and Equipment

Note 5 - Property and Equipment	3 Months Ended
	Mar. 31, 2023
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	5. Property and Equipment Property and equipment consisted of the following at March 31, 2023 December 31, 2022 ( March 31, December 31, 2023 2 2022 Building $ 1,770 $ - Land 1,283 366 Equipment 6,909 4,581 Leasehold improvements 4,291 4,143 Other 1 291 225 Property and equipment 14,544 9,315 Less accumulated depreciation (7,811 ) (7,631 ) Property and equipment, net $ 6,733 $ 1,684 1 Plant and equipment, not 2 Includes fair value of property and equipment acquired through the Merger with Viewpoint of approximately $5,050,000.

Note 6 - Goodwill and Other Int

Note 6 - Goodwill and Other Intangible Assets	3 Months Ended
	Mar. 31, 2023
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	6. Goodwill and Other Intangible Assets Goodwill The carrying amount of goodwill as of March 31, 2023 December 31, 2022 February 2023. three March 31, 2023 (in thousands) Balance, December 31, 2022 $ - Balance, March 31, 2023 $ 27,319 Other intangible assets, net consists of the following (in thousands): March 31, 2023 Cost Accumulated Amortization Net Carrying Value Indefinite-lived intangible assets In-process research and development $ 50,000 $ - $ 50,000 Total $ 50,000 $ - $ 50,000 December 31, 2022 Cost Accumulated Amortization Net Carrying Value Indefinite-lived intangible assets In-process research and development $ - $ - $ - Total $ - $ - $ - The Company’s IPR&D assets represents the estimated fair value of Viewpoint's pipeline of radiotherapy product candidates acquired in February 2023. The Company evaluates the other intangible assets at least annually, as well as whenever events or changes in circumstances suggest that the carrying amount may not no

Note 7 - Fair Value Measurement

Note 7 - Fair Value Measurement	3 Months Ended
	Mar. 31, 2023
Notes to Financial Statements
Fair Value Measurement and Measurement Inputs, Recurring and Nonrecurring [Text Block]	7. Fair Value Measurement The following table summarizes the carrying values and fair values of the Company’s financial instruments (in thousands): March 31, 2023 December 31, 2022 Carrying Value Total Fair Value Total Carrying Value Total Fair Value Total U.S. Treasury Bills $ - $ - $ 22,764 $ 22,764 The Company has investments in U.S. Treasury Bills, some of which mature over a period greater than 90 1 three March 31, 2023,

Note 8 - Share-based Compensati

Note 8 - Share-based Compensation	3 Months Ended
	Mar. 31, 2023
Notes to Financial Statements
Share-Based Payment Arrangement [Text Block]	8. Share-Based Compensation The following table presents the share-based compensation expense recognized for stock-based options during the three 31, 2023, 2022 Three Months 2023 2022 Cost of sales $ 36 $ 12 Research and development expenses 340 33 Sales and marketing expenses 101 (18 ) General and administrative expenses 891 130 Total share-based compensation $ 1,368 $ 157 As of March 31 , 2023, A summary of stock options within the Company’s share-based compensation plans as of March 31 , 2023 Weighted Weighted Average Number of Exercise Contractual Intrinsic Options Outstanding Price Term (Years) Value Balance at December 31, 2022 10,806,200 (b) $ 0.56 7.93 $ - Granted 2,800,000 0.38 Options assumed (a) 24,263,424 0.17 Balance at March 31, 2023 37,869,624 $ 0.30 7.70 $ 12,989 Exercisable as March 31, 2023 35,121,848 $ 0.29 7.53 $ 12,330 (a) As a result of the Merger with Viewpoint, the Company assumed 24,263,424 option awards originally issued by Viewpoint into Perspective Therapeutic options with their original terms, effective upon the closing of the Merger on February 3, 2023. (b) All of these awards vested on February 3, 2023 There were no options exercised during the three 31 , 2023, 2022, There were 2,800,000 option awards granted and no option awards granted with a fair value of approximately $849,000 and $0, during the three 31 , 2023, 2022, There were 0 and 113,575 stock option awards which expired during the three 31 , 2023, 2022, There were 0 and 413,700 stock option awards forfeited during the three 31 , 2023, 2022, The weighted average fair value of stock option awards granted and the key assumptions used in the Black-Scholes valuation model to calculate the fair value are as follows: For the Three Months Ended March 31, 2023 Weighted average fair value $0.30 Options issued 2,800,000 Exercise price $0.38 to $0.38 Expected term (in years) 5 Risk-free rate 4.16% to 4.16% Volatility 106% to 106%

Note 9 - Commitments and Contin

Note 9 - Commitments and Contingencies	3 Months Ended
	Mar. 31, 2023
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	9. Commitments and Contingencies Isotope Purchase Agreement On December 12, 2022, 2023 2023 131 2023 2023 November 28, 2022, December 12, 2022 January 1, 2023, March 31, 2024. March 18, 2021, six March 31, 2023, 131 2023 131 2023 Additionally, on December 12, 2022, 2024 2024 131 2024 2024 November 28, 2022, December 12, 2022 January 1, 2024, March 31, 2025. Merger Related Contingency The Company has been in settlement negotiations with a representative for six November 2022 December 2022. not $200,000 December 31, 2022. no March 31, 2023.

Note 10 - Leases

Note 10 - Leases	3 Months Ended
	Mar. 31, 2023
Notes to Financial Statements
Lessee, Operating Leases [Text Block]	10. Leases For the three March 31, 2023 2022, three March 31, 2023 2022, During the three March 31, 2023, two March 31, 2023. 2022 11. March 31, 2023, one November 30, 2023 The following table presents the future operating lease payments and lease liability included on the condensed consolidated balance sheet related to the Company’s operating lease as of March 31, 2023 ( Year Ending December 31, 2023 (remaining nine months) 219 2024 118 Total 337 Less: imputed interest (13 ) Total lease liability 324 Less current portion (280 ) Non-current lease liability $ 44

Note 11 - Notes Payable

Note 11 - Notes Payable	3 Months Ended
	Mar. 31, 2023
Notes to Financial Statements
Debt Disclosure [Text Block]	11. Notes Payable Notes payable as of March 31, 2023 December 31, 2022 ( March 31, December 31, 2023 1 2022 Note payable (a) $ 33 $ - Note payable (b) 1,760 - $ 1,793 $ - Less: current portion (80 ) - Notes payable – long-term portion $ 1,713 $ - ( 1 The notes payable were assumed by the Company effective upon the closing of the Merger with Viewpoint on February 3, 2023. (a) On July 19, 2019, first first $1 first 2024. March 31, 2023. three March 31, 2023, (b) On December 29, 2022, January 29, 2023, December 29, 2027. March 31, 2023, three March 31, 2023, The following table presents the future principal payments included on the condensed consolidated balance sheet related to the Company’s notes payable as of March 31, 2023 ( Years ending December 31: 2023 (remaining nine months) $ 68 2024 49 2025 52 2026 55 2027 1,569 Total $ 1,793

Note 12 - Revenue

Note 12 - Revenue	3 Months Ended
	Mar. 31, 2023
Notes to Financial Statements
Revenue from Contract with Customer [Text Block]	12. Revenue Sources of Revenue We have identified the following revenues disaggregated by revenue source: 1. Domestic – direct sales of products and services. 2. International – direct sales of products and services. 3. Grant revenue – contracts with governmental agencies for services. During the three March 31, 2023 2022, three March 31, 2023, not three March 31, 2022. Concentration of Customers The following are the Company's top customers, facilities, or physician practices that utilize multiple surgical facilities shown as a percentage of total sales: Three Months Ended March 31, Facilities and Customers 2023 % of total revenue 2022 % of total revenue GT Medical Technologies 23.7 % 13.4 % National Institutes of Health (1) 11.3 % 0 % El Camino, Los Gatos, & other facilities (2) 0 % 26.9 % ( 1 This revenue relates to grants received from the National Institutes of Health. ( 2 The head of the single largest physician practice also served as the Company’s medical director. As the medical director, this physician advised the Company Board of Directors and management, provided technical advice related to product development and research and development, and provided internal training to the Company sales staff and professional training to our sales staff and to other physicians. On September 20, 2022, not August September 2022 10 May 1, 2023. As of March 31, 2023, December 31, 2022,

Note 13 - Segment Reporting

Note 13 - Segment Reporting	3 Months Ended
	Mar. 31, 2023
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	13. Segment Reporting The Company operates two reportable business segments: ● Brachytherapy – sales and manufacturing of Cesium- 131 ● Drug Operations – research and development and clinical operations related to the use of Lead- 203 212 The Company evaluates the performance of its segments and allocates resources to them based on their operating loss and potential market. The Company had no Summarized financial information concerning the Company’s reportable segments are as follows (in thousands): For the three months ended March 31, 2023 Brachytherapy Drug Operations Corporate Total Revenues $ 1,830 $ 233 $ - $ 2,063 Gross profit 254 233 - 487 Operating loss (1,842 ) (2,722 ) (6,663 ) (11,227 ) Interest income - - 374 374 Interest expense - 18 - 18 Depreciation and amortization 66 90 34 190 For the three months ended March 31, 2022 Brachytherapy Drug Operations Corporate Total Revenues $ 2,910 $ - $ $ 2,910 Gross profit 1,441 - 1,441 Operating loss (56 ) - (1,320 ) (1,376 ) Interest income - - 29 29 Depreciation and amortization 63 - 11 74

Note 14 - Merger

Note 14 - Merger	3 Months Ended
	Mar. 31, 2023
Notes to Financial Statements
Business Combination Disclosure [Text Block]	14. Merger On February 3, 2023, November 2022 Viewpoint is an alpha-particle radiopharmaceutical company in the alphaemitter market developing oncology therapeutics and complementary imaging agents. The Merger was completed to provide the Company with a new isotope in a larger market. The Company accounted for the transaction as a business combination in accordance ASC 805, Business Combinations one third not The Viewpoint purchase price consideration and provisional allocation to net assets acquired is presented below (in thousands except for share price): Fair value of consideration transferred Perspective Therapeutics common stock issued ( 136,545,075 0.40 $ 54,618 Assumption of Viewpoint stock options and warrants at fair value 7,836 Note receivable from Viewpoint forgiven 6,171 Total fair value of consideration transferred $ 68,625 Recognized amounts of identifiable net assets acquired Assets acquired Cash and cash equivalents $ 2,698 Grants receivable 95 Prepaid expenses 397 Property and equipment 5,050 Right of use asset 10 Intangible assets 50,000 Other assets 316 Total assets acquired 58,566 Liabilities assumed Accounts payable and accrued expenses 2,968 Lease liability 10 Accrued payroll and related taxes 1,642 Accrued vacation 333 Note payable 1,807 Deferred tax liability 10,500 Total liabilities acquired 17,260 Net assets acquired, excluding goodwill 41,306 Total purchase price consideration 68,625 Goodwill $ 27,319 Goodwill is calculated as the difference between the acquisition date fair value of the consideration and the preliminary values assigned to the assets acquired and liabilities assumed. Goodwill is not not The results of operations for Viewpoint since the closing date have been included in our condensed consolidated financial statements for the three March 31, 2023 three March 31, 2023, The pro forma financial information below represents the combined results of operations as if the acquisition had occurred on January 1, 2022, The information below reflects certain nonrecurring pro forma adjustments that were directly related to the business combination based on available information and certain assumptions that we believe are reasonable, including the following adjustments: 1. Excludes acquisition-related costs incurred by the Company totaling approximately $4.6 million for the three March 31, 2023 three March 31, 2022. 2. Excludes the deferred income tax benefit of approximately $10.5 million for the three March 31, 2023 three March 31, 2022. (in thousands) Three Months Ended March 31, 2023 Three Months Ended March 31, 2022 Revenue $ 2,063 $ 3,128 Net (loss) income (6,259 ) 1,597

Significant Accounting Policies

Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2023
Accounting Policies [Abstract]
Segment Reporting, Policy [Policy Text Block]	Segments ASC 280 , Segment Reporting,
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of condensed consolidated financial statements in accordance with GAAP requires management of the Company to make estimates and assumptions that affect the amounts reported in the condensed consolidated financial statements and accompanying notes of the Company including the fair value of net assets acquired in a business combination; the allowance for doubtful accounts receivable; net realizable value of the enriched barium inventory; the estimated useful lives used in calculating depreciation and amortization on the Company’s fixed assets, patents, trademarks, intangible assets and other assets; estimated amount and fair value of the asset retirement obligation related to the Company’s production facilities; equity method investment; and inputs to the Black-Scholes calculation used in determining the expense related to share-based compensation including volatility and estimated lives of options granted and impairment of long-lived assets including intangible assets and goodwill. Accordingly, actual results could differ from those estimates and affect the amounts reported in the financial statements.
Business Combinations Policy [Policy Text Block]	Business Acquisition Accounting The Company applies the acquisition method of accounting for those that meet the criteria of a business combination. The Company allocates the purchase price of its business acquisition based on the fair value of identifiable tangible and intangible assets and liabilities. The difference between the total cost of the acquisition and the sum of the fair values of acquired tangible and identifiable intangible assets less liabilities is recorded as goodwill. Transaction costs are expensed as incurred in general and administrative expenses. If applicable, the Company records deferred taxes for any differences between the assigned values and tax basis of assets and liabilities. Estimated deferred taxes are based on available information concerning the tax basis of assets acquired and liabilities assumed at the acquisition date, although such estimates may
Consolidation, Policy [Policy Text Block]	Principles of Consolidation The accompanying unaudited condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. All intercompany balances and transactions have been eliminated in consolidation. Any reference in these notes to applicable guidance is meant to refer to U.S. GAAP. The Company views its operations and manages its business in two operating segments. All long-lived assets of the Company reside in the U.S.
Revenue [Policy Text Block]	Grant Revenue Recognition The Company enters into contracts with governmental agencies for services. These contracts are analyzed in order to determine if they should be accounted for under a revenue recognition model pursuant to Accounting Standards Codification (ASC) 606, Revenue from Contracts with Customers, 958, Not 958, not 606, not 958, 958.

Note 3 - Loss Per Share (Tables

Note 3 - Loss Per Share (Tables)	3 Months Ended
	Mar. 31, 2023
Notes Tables
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]	March 31, 2023 2022 Common stock warrants 6,033 2,646 Common stock options 37,870 6,926 Total potential dilutive securities 43,903 9,572

Note 4 - Inventory (Tables)

Note 4 - Inventory (Tables)	3 Months Ended
	Mar. 31, 2023
Notes Tables
Schedule of Inventory, Current [Table Text Block]	March 31, December 31, 2023 2022 Raw materials $ 777 $ 752 Work in process 616 636 Finished goods 15 21 Total inventory, current $ 1,408 $ 1,409
Schedule of Inventory, Noncurrent [Table Text Block]	March 31, December 31, 2023 2022 Enriched barium, non-current $ 2,007 $ 2,121 Raw materials, non-current 262 275 Total inventory, non-current $ 2,269 $ 2,396

Note 5 - Property and Equipme_2

Note 5 - Property and Equipment (Tables)	3 Months Ended
	Mar. 31, 2023
Notes Tables
Property, Plant and Equipment [Table Text Block]	March 31, December 31, 2023 2 2022 Building $ 1,770 $ - Land 1,283 366 Equipment 6,909 4,581 Leasehold improvements 4,291 4,143 Other 1 291 225 Property and equipment 14,544 9,315 Less accumulated depreciation (7,811 ) (7,631 ) Property and equipment, net $ 6,733 $ 1,684

Note 6 - Goodwill and Other I_2

Note 6 - Goodwill and Other Intangible Assets (Tables)	3 Months Ended
	Mar. 31, 2023
Notes Tables
Schedule of Goodwill [Table Text Block]	(in thousands) Balance, December 31, 2022 $ - Balance, March 31, 2023 $ 27,319
Schedule of Indefinite-Lived Intangible Assets [Table Text Block]	March 31, 2023 Cost Accumulated Amortization Net Carrying Value Indefinite-lived intangible assets In-process research and development $ 50,000 $ - $ 50,000 Total $ 50,000 $ - $ 50,000 December 31, 2022 Cost Accumulated Amortization Net Carrying Value Indefinite-lived intangible assets In-process research and development $ - $ - $ - Total $ - $ - $ -

Note 7 - Fair Value Measureme_2

Note 7 - Fair Value Measurement (Tables)	3 Months Ended
	Mar. 31, 2023
Notes Tables
Fair Value Measurements, Recurring and Nonrecurring [Table Text Block]	March 31, 2023 December 31, 2022 Carrying Value Total Fair Value Total Carrying Value Total Fair Value Total U.S. Treasury Bills $ - $ - $ 22,764 $ 22,764

Note 8 - Share-based Compensa_2

Note 8 - Share-based Compensation (Tables)	3 Months Ended
	Mar. 31, 2023
Notes Tables
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Table Text Block]	Three Months 2023 2022 Cost of sales $ 36 $ 12 Research and development expenses 340 33 Sales and marketing expenses 101 (18 ) General and administrative expenses 891 130 Total share-based compensation $ 1,368 $ 157
Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Vested and Expected to Vest, Outstanding [Table Text Block]	Weighted Weighted Average Number of Exercise Contractual Intrinsic Options Outstanding Price Term (Years) Value Balance at December 31, 2022 10,806,200 (b) $ 0.56 7.93 $ - Granted 2,800,000 0.38 Options assumed (a) 24,263,424 0.17 Balance at March 31, 2023 37,869,624 $ 0.30 7.70 $ 12,989 Exercisable as March 31, 2023 35,121,848 $ 0.29 7.53 $ 12,330
Schedule of Share-Based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	For the Three Months Ended March 31, 2023 Weighted average fair value $0.30 Options issued 2,800,000 Exercise price $0.38 to $0.38 Expected term (in years) 5 Risk-free rate 4.16% to 4.16% Volatility 106% to 106%

Note 10 - Leases (Tables)

Note 10 - Leases (Tables)	3 Months Ended
	Mar. 31, 2023
Notes Tables
Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]	Year Ending December 31, 2023 (remaining nine months) 219 2024 118 Total 337 Less: imputed interest (13 ) Total lease liability 324 Less current portion (280 ) Non-current lease liability $ 44

Note 11 - Notes Payable (Tables

Note 11 - Notes Payable (Tables)	3 Months Ended
	Mar. 31, 2023
Notes Tables
Schedule of Debt [Table Text Block]	March 31, December 31, 2023 1 2022 Note payable (a) $ 33 $ - Note payable (b) 1,760 - $ 1,793 $ - Less: current portion (80 ) - Notes payable – long-term portion $ 1,713 $ -
Schedule of Maturities of Long-Term Debt [Table Text Block]	Years ending December 31: 2023 (remaining nine months) $ 68 2024 49 2025 52 2026 55 2027 1,569 Total $ 1,793

Note 12 - Revenue (Tables)

Note 12 - Revenue (Tables)	3 Months Ended
	Mar. 31, 2023
Notes Tables
Schedules of Concentration of Risk, by Risk Factor [Table Text Block]	Three Months Ended March 31, Facilities and Customers 2023 % of total revenue 2022 % of total revenue GT Medical Technologies 23.7 % 13.4 % National Institutes of Health (1) 11.3 % 0 % El Camino, Los Gatos, & other facilities (2) 0 % 26.9 %

Note 13 - Segment Reporting (Ta

Note 13 - Segment Reporting (Tables)	3 Months Ended
	Mar. 31, 2023
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	For the three months ended March 31, 2023 Brachytherapy Drug Operations Corporate Total Revenues $ 1,830 $ 233 $ - $ 2,063 Gross profit 254 233 - 487 Operating loss (1,842 ) (2,722 ) (6,663 ) (11,227 ) Interest income - - 374 374 Interest expense - 18 - 18 Depreciation and amortization 66 90 34 190 For the three months ended March 31, 2022 Brachytherapy Drug Operations Corporate Total Revenues $ 2,910 $ - $ $ 2,910 Gross profit 1,441 - 1,441 Operating loss (56 ) - (1,320 ) (1,376 ) Interest income - - 29 29 Depreciation and amortization 63 - 11 74

Note 14 - Merger (Tables)

Note 14 - Merger (Tables)	3 Months Ended
	Mar. 31, 2023
Notes Tables
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	Fair value of consideration transferred Perspective Therapeutics common stock issued ( 136,545,075 0.40 $ 54,618 Assumption of Viewpoint stock options and warrants at fair value 7,836 Note receivable from Viewpoint forgiven 6,171 Total fair value of consideration transferred $ 68,625
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	Recognized amounts of identifiable net assets acquired Assets acquired Cash and cash equivalents $ 2,698 Grants receivable 95 Prepaid expenses 397 Property and equipment 5,050 Right of use asset 10 Intangible assets 50,000 Other assets 316 Total assets acquired 58,566 Liabilities assumed Accounts payable and accrued expenses 2,968 Lease liability 10 Accrued payroll and related taxes 1,642 Accrued vacation 333 Note payable 1,807 Deferred tax liability 10,500 Total liabilities acquired 17,260 Net assets acquired, excluding goodwill 41,306 Total purchase price consideration 68,625 Goodwill $ 27,319
Business Acquisition, Pro Forma Information [Table Text Block]	(in thousands) Three Months Ended March 31, 2023 Three Months Ended March 31, 2022 Revenue $ 2,063 $ 3,128 Net (loss) income (6,259 ) 1,597

Note 1 - Basis of Presentatio_2

Note 1 - Basis of Presentation and Summary of Significant Accounting Policies (Details Textual)	3 Months Ended
	Mar. 31, 2023
Effective Income Tax Rate Reconciliation, Percent, Total	0%
Number of Reportable Segments	2
Number of Operating Segments	2

Note 3 - Loss Per Share (Detail

Note 3 - Loss Per Share (Details Textual) - $ / shares			3 Months Ended
		Feb. 03, 2023	Mar. 31, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Assumed in Period, Gross (in shares)	[1]		24,263,424
Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Assumed in Period, Weighted Average Exercise Price (in dollars per share)			$ 0.17
Viewpoint Molecular Targeting, Inc. [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)		3,387,100
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)		$ 0.27
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Assumed in Period, Gross (in shares)		24,263,424	24,263,424
Viewpoint Molecular Targeting, Inc. [Member] | Minimum [Member]
Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Assumed in Period, Weighted Average Exercise Price (in dollars per share)		$ 0.13
Viewpoint Molecular Targeting, Inc. [Member] | Maximum [Member]
Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Assumed in Period, Weighted Average Exercise Price (in dollars per share)		$ 0.30
[1]As a result of the Merger with Viewpoint, the Company assumed 24,263,424 option awards originally issued by Viewpoint into Perspective Therapeutic options with their original terms, effective upon the closing of the Merger on February 3, 2023. The share exchange ratio of 3.1642 was applied to convert Viewpoint's outstanding option awards for Viewpoint's common stock into option awards of Perspective Therapeutics common stock. The assumed options were fully vested upon closing of the Merger.

Note 3 - Loss Per Share - Antid

Note 3 - Loss Per Share - Antidilutive Securities (Details) - shares shares in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Antidilutive securities (in shares)	43,903	9,572
Warrant [Member]
Antidilutive securities (in shares)	6,033	2,646
Share-Based Payment Arrangement, Option [Member]
Antidilutive securities (in shares)	37,870	6,926

Note 4 - Inventory - Current In

Note 4 - Inventory - Current Inventory (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Raw materials	$ 777	$ 752
Work in process	616	636
Finished goods	15	21
Total inventory, current	$ 1,408	$ 1,409

Note 4 - Inventory - Noncurrent

Note 4 - Inventory - Noncurrent Inventory (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Total inventory, non-current	$ 2,269	$ 2,396
Enriched Barium Inventory [Member]
Total inventory, non-current	2,007	2,121
Raw Materials [Member]
Total inventory, non-current	$ 262	$ 275

Note 5 - Property and Equipme_3

Note 5 - Property and Equipment (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Feb. 03, 2023
Depreciation, Total	$ 180,000	$ 64,000
Viewpoint Molecular Targeting, Inc. [Member]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment	5,050,000		$ 5,050,000
Other [Member]
Depreciation, Total	$ 0

Note 5 - Property and Equipme_4

Note 5 - Property and Equipment - Summary of Property and Equipment (Details) - USD ($) $ in Thousands		Mar. 31, 2023	[1]	Dec. 31, 2022
Property and equipment, gross		$ 14,544		$ 9,315
Less accumulated depreciation		(7,811)		(7,631)
Property and equipment, net		6,733		1,684
Building [Member]
Property and equipment, gross		1,770		0
Land [Member]
Property and equipment, gross		1,283		366
Equipment [Member]
Property and equipment, gross		6,909		4,581
Leasehold Improvements [Member]
Property and equipment, gross		4,291		4,143
Other [Member]
Property and equipment, gross	[2]	$ 291		$ 225
[1]Includes fair value of property and equipment acquired through the Merger with Viewpoint of approximately $5,050,000.[2]Plant and equipment, not placed in service are items that meet the capitalization threshold or which management believes will meet the threshold at the time of completion and which have yet to be placed into service as of the date of the balance sheet, and therefore, no depreciation expense has been recognized.

Note 6 - Goodwill and Other I_3

Note 6 - Goodwill and Other Intangible Assets (Details Textual) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Goodwill	$ 27,319	$ 0

Note 6 - Goodwill and Other I_4

Note 6 - Goodwill and Other Intangible Assets - Schedule of Goodwill (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Balance	$ 27,319	$ 0

Note 6 - Goodwill and Other I_5

Note 6 - Goodwill and Other Intangible Assets - Other Intangible Assets (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Indefinite-Lived Intangible Assets (Excluding Goodwill)	$ 50,000	$ 0
Accumulated Amortization	0	0
In Process Research and Development [Member]
Indefinite-Lived Intangible Assets (Excluding Goodwill)	50,000	0
Accumulated Amortization	$ 0	$ 0

Note 7 - Fair Value Measureme_3

Note 7 - Fair Value Measurement - Carrying Values and Fair Values (Details) - Fair Value, Inputs, Level 1 [Member] - US Treasury Bill Securities [Member] - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
U.S. Treasury Bills	$ 0	$ 22,764
Reported Value Measurement [Member]
U.S. Treasury Bills	$ 0	$ 22,764

Note 8 - Share-based Compensa_3

Note 8 - Share-based Compensation (Details Textual) - USD ($)			3 Months Ended
		Feb. 03, 2023	Mar. 31, 2023	Mar. 31, 2022
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount			$ 798,432
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)			2 years 3 months 7 days
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Assumed in Period, Gross (in shares)	[1]		24,263,424
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period (in shares)			0	0
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)			2,800,000	0
Share-based Compensation Arrangement By Share-based Payment Award Options Grants in Period Fair Value			$ 849,000	$ 0
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Expirations in Period (in shares)			0	113,575
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Forfeitures in Period (in shares)			0	413,700
Viewpoint Molecular Targeting, Inc. [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Assumed in Period, Gross (in shares)		24,263,424	24,263,424
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable, Per Share (in shares)			3.1642
[1]As a result of the Merger with Viewpoint, the Company assumed 24,263,424 option awards originally issued by Viewpoint into Perspective Therapeutic options with their original terms, effective upon the closing of the Merger on February 3, 2023. The share exchange ratio of 3.1642 was applied to convert Viewpoint's outstanding option awards for Viewpoint's common stock into option awards of Perspective Therapeutics common stock. The assumed options were fully vested upon closing of the Merger.

Note 8 - Share-Based Compensa_4

Note 8 - Share-Based Compensation - Share-Based Compensation Expense (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Share-based compensation	$ 1,368	$ 157
Cost of Sales [Member]
Share-based compensation	36	12
Research and Development Expense [Member]
Share-based compensation	340	33
Selling and Marketing Expense [Member]
Share-based compensation	101	(18)
General and Administrative Expense [Member]
Share-based compensation	$ 891	$ 130

Note 8 - Share-Based Compensa_5

Note 8 - Share-Based Compensation - Summary of Stock Option (Details) - USD ($) $ / shares in Units, $ in Thousands		3 Months Ended		12 Months Ended
		Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Balance, Options (in shares)	[1]	10,806,200
Balance, Price (in dollars per share)		$ 0.56
Balance, Life (Year)		7 years 8 months 12 days		7 years 11 months 4 days
Balance, Value		$ 12,989		$ 0
Granted, Options (in shares)		2,800,000	0
Granted, Price (in dollars per share)		$ 0.38
Options assumed, Options (in shares)	[2]	24,263,424
Options assumed, Price (in dollars per share)		$ 0.17
Balance, Options (in shares)		37,869,624		10,806,200	[1]
Balance, Price (in dollars per share)		$ 0.30		$ 0.56
Exercisable, Options (in shares)		35,121,848
Exercisable, Price (in dollars per share)		$ 0.29
Exercisable, Life (Year)		7 years 6 months 10 days
Exercisable, Value		$ 12,330
[1]All of these awards vested on 2/3/2023 in connection with the Merger as the Merger was a “Change of Control” pursuant to the stock option plan.[2]As a result of the Merger with Viewpoint, the Company assumed 24,263,424 option awards originally issued by Viewpoint into Perspective Therapeutic options with their original terms, effective upon the closing of the Merger on February 3, 2023. The share exchange ratio of 3.1642 was applied to convert Viewpoint's outstanding option awards for Viewpoint's common stock into option awards of Perspective Therapeutics common stock. The assumed options were fully vested upon closing of the Merger.

Note 8 - Share-based Compensa_6

Note 8 - Share-based Compensation - Assumptions (Details)	3 Months Ended
	Mar. 31, 2023 $ / shares shares
Weighted average fair value (in dollars per share)	$ 0.30
Options issued (in shares) | shares	2,800,000
Expected term (in years) (Year)	5 years
Minimum [Member]
Exercise price (in dollars per share)	$ 0.38
Risk-free rate	4.16%
Volatility	106%
Maximum [Member]
Exercise price (in dollars per share)	$ 0.38
Risk-free rate	4.16%
Volatility	106%

Note 9 - Commitments and Cont_2

Note 9 - Commitments and Contingencies (Details Textual)	Dec. 31, 2022 USD ($)
Stockholder Plaintiff Settlements [Member]
Loss Contingency Accrual	$ 200,000

Note 10 - Leases (Details Textu

Note 10 - Leases (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Operating Lease, Expense	$ 114,000	$ 78,000
Viewpoint Molecular Targeting, Inc. [Member]
Lease Monthly Cost	8,000
Cost of Sales [Member]
Operating Lease, Expense	50,000	49,000
General and Administrative Expense [Member]
Operating Lease, Expense	$ 64,000	$ 29,000

Note 10 - Leases - Future Opera

Note 10 - Leases - Future Operating Lease Payments and Lease Liability (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
2023 (remaining nine months)	$ 219
2024	118
Total	337
Less: imputed interest	(13)
Total lease liability	324
Less current portion	(280)	$ (276)
Non-current lease liability	$ 44	$ 116

Note 11 - Notes Payable (Detail

Note 11 - Notes Payable (Details Textual) - USD ($)			3 Months Ended
	Dec. 29, 2022	Jul. 19, 2018	Mar. 31, 2023		Dec. 31, 2022
Notes Payable, Current			$ 80,000	[1]	$ 0
Viewpoint Molecular Targeting, Inc. [Member] | Promissory Note [Member]
Debt Instrument, Face Amount		$ 100,000
Debt Instrument, Interest Rate, Stated Percentage		3%
Debt Instrument, Number of Payment Installment		36
Debt Instrument, Periodic Payment		$ 3,328
Notes Payable, Current			33,000
Repayments of Debt			6,000
Viewpoint Molecular Targeting, Inc. [Member] | Promissory Note [Member] | Maximum [Member]
Interest Expense, Debt			1,000
Viewpoint Molecular Targeting, Inc. [Member] | Promissory Note for Purchasing Land and Building [Member]
Debt Instrument, Face Amount	$ 1,771,250
Debt Instrument, Interest Rate, Stated Percentage	6.15%
Debt Instrument, Periodic Payment	$ 12,936
Notes Payable, Current			47,000
Interest Expense, Debt			18,000
Repayments of Debt			$ 8,000
Debt Instrument, Periodic Payment Terms, Balloon Payment to be Paid	$ 1,522,549
[1]The notes payable were assumed by the Company effective upon the closing of the Merger with Viewpoint on February 3, 2023.

Note 11 - Notes Payable - Summa

Note 11 - Notes Payable - Summary of Notes Payable (Details) - USD ($) $ in Thousands		Mar. 31, 2023	[1]	Dec. 31, 2022
Note payable		$ 1,793		$ 0
Less: current portion		(80)		0
Notes payable – long-term portion		1,713		0
Promissory Note [Member]
Note payable	[2]	33		0
Promissory Note for Purchasing Land and Building [Member]
Note payable	[3]	$ 1,760		$ 0
[1]The notes payable were assumed by the Company effective upon the closing of the Merger with Viewpoint on February 3, 2023.[2]On July 19, 2019, Viewpoint entered in a promissory note agreement with the Iowa Economic Development Authority (“IEDA”) for $100,000 at 3% interest rate to be paid over 36 monthly payments of $3,328 beginning on the first day of the first month following Viewpoint closing on a $1 million equity round. Final payment will occur in the first quarter of fiscal 2024. The loan was granted as a form of financial assistance to Viewpoint from IEDA. The current portion of the outstanding loan was $33,000 as of March 31, 2023. For the three months ended March 31, 2023, the Company recorded less than $1,000 interest expense and $6,000 principal payments.[3]On December 29, 2022, Viewpoint obtained a promissory note in the amount of $1,771,250 for the purpose of purchasing land and a building in Coralville, Iowa. The note bears interest at 6.15% per annum. The note requires monthly principal and interest payments of $12,936 beginning on January 29, 2023, and a balloon last payment of $1,522,549 due on December 29, 2027. As of March 31, 2023, the current portion of the note payable was $47,000. For the three months ended March 31, 2023, the Company recorded $18,000 interest expense and $8,000 principal payments.

Note 11 - Notes Payable - Matur

Note 11 - Notes Payable - Maturity of Notes Payable (Details) $ in Thousands	Mar. 31, 2023 USD ($)
2023 (remaining nine months)	$ 68
2024	49
2025	52
2026	55
2027	1,569
Total	$ 1,793

Note 12 - Revenue (Details Text

Note 12 - Revenue (Details Textual) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2023 USD ($)	Mar. 31, 2022 USD ($)	Dec. 31, 2022
Revenue Benchmark [Member] | Product Concentration Risk [Member] | Prostate Brachytherapy [Member]
Concentration Risk, Percentage	46%	75%
Revenue Benchmark [Member] | Product Concentration Risk [Member] | Product and Service, Other [Member]
Concentration Risk, Percentage	54%	25%
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | GT Medical Technologies, Inc. [Member]
Concentration Risk, Percentage	23.70%	13.40%
Accounts Receivable [Member] | Customer Concentration Risk [Member]
Number of Major Customers	1		1
Accounts Receivable [Member] | Customer Concentration Risk [Member] | GT Medical Technologies, Inc. [Member]
Concentration Risk, Percentage	11.10%		15.10%
Geographic Distribution, Foreign [Member]
Revenue from Contract with Customer, Excluding Assessed Tax	$ 0	$ 0

Note 12 - Revenue - Concentrati

Note 12 - Revenue - Concentration of Customers (Details) - Revenue Benchmark [Member] - Customer Concentration Risk [Member]		3 Months Ended
		Mar. 31, 2023	Mar. 31, 2022
GT Medical Technologies, Inc. [Member]
Concentration risk		23.70%	13.40%
National Institutes of Health [Member]
Concentration risk		11.30%	0%
El Camino, Los Gatos, & Other Facilities [Member]
Concentration risk	[1],[2]	0%	26.90%
[1]The head of the single largest physician practice also served as the Company’s medical director. As the medical director, this physician advised the Company Board of Directors and management, provided technical advice related to product development and research and development, and provided internal training to the Company sales staff and professional training to our sales staff and to other physicians. On September 20, 2022, we received notice from our medical director of his resignation from such position and he has not placed any orders since our isotope supply resumed after a disruption in August and September 2022 as discussed in our Form 10-KT filed on May 1, 2023.[2]This revenue relates to grants received from the National Institutes of Health.

Note 13 - Segment Reporting (De

Note 13 - Segment Reporting (Details Textual)	3 Months Ended
	Mar. 31, 2023
Number of Reportable Segments	2

Note 13 - Segment Reporting - S

Note 13 - Segment Reporting - Summary of Financial Information Concerning Reportable Segments (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Revenues	$ 2,063	$ 2,910
Gross profit	487	1,441
Operating loss	(11,227)	(1,376)
Interest income	374	29
Interest expense	18	0
Depreciation and amortization	190	74
Operating Segments [Member] | Brachytherapy Segment [Member]
Revenues	1,830	2,910
Gross profit	254	1,441
Operating loss	(1,842)	(56)
Interest income	0	0
Interest expense	0
Depreciation and amortization	66	63
Operating Segments [Member] | Drug Operations Segment [Member]
Revenues	233	0
Gross profit	233	0
Operating loss	(2,722)	0
Interest income	0	0
Interest expense	18
Depreciation and amortization	90	0
Corporate, Non-Segment [Member]
Revenues	0
Gross profit	0
Operating loss	(6,663)	(1,320)
Interest income	374	29
Interest expense	0
Depreciation and amortization	$ 34	$ 11

Note 14 - Merger (Details Textu

Note 14 - Merger (Details Textual) - USD ($)		3 Months Ended
	Feb. 03, 2023	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Nov. 22, 2022
Financing Receivable, Allowance for Credit Loss, Writeoff	$ 6,170,000
Financing Receivable, after Allowance for Credit Loss		$ 0		$ 6,109,000
Revenue Not from Contract with Customer		233,000	$ 0
Operating Income (Loss)		(11,227,000)	(1,376,000)
Deferred Income Tax Expense (Benefit)		(10,500,000)	0
Viewpoint Molecular Targeting, Inc. [Member]
Operating Income (Loss)		(3,800,000)
Viewpoint Molecular Targeting, Inc. [Member] | Grant [Member]
Revenue Not from Contract with Customer		233,000
Isoray Note [Member] | Viewpoint Molecular Targeting, Inc. [Member]
Financing Receivable, after Allowance for Credit Loss					$ 6,000,000
Interest Receivable					$ 170,000
Viewpoint Molecular Targeting, Inc. [Member]
Business Acquisition, Percentage of Voting Interests Acquired	100%
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares)	136,545,075
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable	$ 54,618,000
Business Acquisition, Share Price (in dollars per share)	$ 0.40
Business Combination, Acquisition Related Costs		4,600,000	4,600,000
Deferred Income Tax Expense (Benefit)		(10,500,000)	$ (10,500,000)
Viewpoint Molecular Targeting, Inc. [Member] | General and Administrative Expense [Member]
Business Combination, Acquisition Related Costs		$ 4,600,000

Note 14 - Merger - Estimated Pu

Note 14 - Merger - Estimated Purchase Consideration (Details) - Viewpoint Molecular Targeting, Inc. [Member] $ in Thousands	Feb. 03, 2023 USD ($)
Perspective Therapeutics common stock issued (136,545,075 X $0.40)	$ 54,618
Assumption of Viewpoint stock options and warrants at fair value	7,836
Note receivable from Viewpoint forgiven	6,171
Total fair value of consideration transferred	$ 68,625

Note 14 - Merger - Estimated _2

Note 14 - Merger - Estimated Purchase Consideration (Details) (Parentheticals) - Viewpoint Molecular Targeting, Inc. [Member]	Feb. 03, 2023 $ / shares shares
Business acquisition, shares (in shares) | shares	136,545,075
Business acquisition, price per share (in dollars per share) | $ / shares	$ 0.40

Note 14 - Merger - Preliminary

Note 14 - Merger - Preliminary Purchase Price Allocation (Details) - USD ($)	Feb. 03, 2023	Mar. 31, 2023	Dec. 31, 2022
Balance		$ 27,319,000	$ 0
Viewpoint Molecular Targeting, Inc. [Member]
Cash and cash equivalents	$ 2,698,000
Grants receivable	95,000
Prepaid expenses	397,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment	5,050,000	$ 5,050,000
Right of use asset	10,000
Intangible assets	50,000,000
Other assets	316,000
Total assets acquired	58,566,000
Accounts payable and accrued expenses	2,968,000
Lease liability	10,000
Accrued payroll and related taxes	1,642,000
Accrued vacation	333,000
Note payable	1,807,000
Deferred tax liability	10,500,000
Total liabilities acquired	17,260,000
Net assets acquired, excluding goodwill	41,306,000
Total purchase price consideration	68,625,000
Balance	$ 27,319,000

Note 14 - Merger - Pro Forma Co

Note 14 - Merger - Pro Forma Computation of Earnings Per Share (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Revenue	$ 2,063	$ 3,128
Net (loss) income	$ (6,259)	$ 1,597