NextTrip (NTRP) 10-Q 13 Nov 23 2023 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2023	Nov. 10, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2023
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--12-31
Entity File Number	001-38015
Entity Registrant Name	SIGMA ADDITIVE SOLUTIONS, INC.
Entity Central Index Key	0000788611
Entity Tax Identification Number	27-1865814
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	3900 Paseo del Sol
Entity Address, City or Town	Santa Fe
Entity Address, State or Province	NM
Entity Address, Postal Zip Code	87507
City Area Code	(505)
Local Phone Number	438-2576
Title of 12(b) Security	Common Stock, par value $0.001 per share
Trading Symbol	SASI
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		780,423

Condensed Balance Sheets

Condensed Balance Sheets - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Current Assets:
Cash	$ 556,087	$ 2,845,931
Accounts Receivable, net	59,000	371,620
Inventory	775,066	950,943
Prepaid Assets	37,833	105,226
Total Current Assets	1,427,986	4,273,720
Other Assets:
Property and Equipment, net	161,971	304,903
Intangible Assets, net	1,247,697	1,125,285
Total Other Assets	1,409,668	1,430,188
TOTAL ASSETS	2,837,654	5,703,908
Current Liabilities:
Accounts Payable	607,212	277,492
Deferred Revenue	111,082	120,073
Accrued Expenses	145,306	231,633
Total Current Liabilities	863,600	629,198
TOTAL LIABILITIES	863,600	629,198
Commitments & Contingencies
Stockholders’ Equity
Preferred Stock, $0.001 par value; 10,000,000 shares authorized; 316 and 465 shares issued and outstanding, respectively	1	1
Common Stock, $ 0.001 par value; 1,200,000 shares authorized; 651,536 and 524,940 shares issued and outstanding, respectively	652	525
Additional Paid-In Capital	55,380,026	54,416,668
Accumulated Deficit	(53,406,625)	(49,342,484)
Total Stockholders’ Equity	1,974,054	5,074,710
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 2,837,654	$ 5,703,908

Condensed Balance Sheets (Paren

Condensed Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	316	465
Preferred stock, shares outstanding	316	465
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	1,200,000	1,200,000
Common stock, shares issued	651,536	524,940
Common stock, shares outstanding	651,536	524,940

Condensed Statements of Operati

Condensed Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Income Statement [Abstract]
REVENUES	$ 141,988	$ 188,245	$ 369,188	$ 476,749
COST OF REVENUE	176,116	79,713	276,270	312,879
GROSS PROFIT	(34,128)	108,532	92,918	163,870
OPERATING EXPENSES:
Salaries & Benefits	288,894	1,227,805	1,774,658	3,704,633
Stock-Based Compensation	84,078	275,418	447,417	613,833
Operations and R&D Costs	245	152,245	232,216	442,548
Investor, Public Relations and Marketing	15,797	46,832	128,565	293,458
Organization Costs	47,580	140,522	137,017	260,088
Legal & Professional Service Fees	251,265	252,886	587,541	608,830
Office Expenses	61,077	183,608	309,765	692,640
Depreciation & Amortization	24,554	26,857	74,151	88,302
Other Operating Expenses	92,709	86,783	387,582	263,747
Total Operating Expenses	866,199	2,392,956	4,078,912	6,968,079
LOSS FROM OPERATIONS	(900,327)	(2,284,424)	(3,985,994)	(6,804,209)
OTHER INCOME (EXPENSE)
Interest Income		278	17	3,025
State Incentives				76,628
Exchange Rate Gain (Loss)	(4)	(6,184)	(3,356)	(16,950)
Interest Expense	(3,235)	(1,978)	(9,706)	(5,367)
Other Income	31,905		67,584
Total Other Income (Expense)	28,666	(7,884)	54,539	57,336
LOSS BEFORE PROVISION FOR INCOME TAXES	(871,661)	(2,292,308)	(3,931,455)	(6,746,873)
Provision for income Taxes
Net Loss	(871,661)	(2,292,308)	(3,931,455)	(6,746,873)
Preferred Dividends	(10,687)	(14,220)	(33,122)	(42,660)
Net Loss Applicable to Common Stockholders	$ (882,348)	$ (2,306,528)	$ (3,964,577)	$ (6,789,533)
Net Loss per Common Share basic	$ (1.57)	$ (4.39)	$ (7.28)	$ (12.93)
Net Loss per Common Share diluted	$ (1.57)	$ (4.39)	$ (7.28)	$ (12.93)
Weighted Average Number of Shares Outstanding basic	560,310	524,940	544,587	524,940
Weighted Average Number of Shares Outstanding diluted	560,310	524,940	544,587	524,940

Statement of Stockholders' Equi

Statement of Stockholders' Equity (Unaudited) - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balances at Dec. 31, 2021	$ 1	$ 525	$ 53,452,405	$ (40,593,180)	$ 12,859,751
Balance, shares at Dec. 31, 2021	465	524,940
Net Loss				(6,746,873)	(6,746,873)
Preferred Stock Dividends			42,660	(42,660)
Stock Options Issued to Directors for Services			70,594		70,594
Stock Options Issued to Employees			613,833		613,833
Stock Options Issued for Third Party Services			24,463		24,463
Stock Options Issued for Third Party Services			(24,463)		(24,463)
Balances at Sep. 30, 2022	$ 1	$ 525	54,203,955	(47,382,713)	6,821,768
Balance, shares at Sep. 30, 2022	465	524,940
Balances at Jun. 30, 2022	$ 1	$ 525	53,886,192	(45,076,185)	8,810,533
Balance, shares at Jun. 30, 2022	465	524,940
Net Loss				(2,292,308)	(2,292,308)
Preferred Stock Dividends			14,220	(14,220)
Stock Options Issued to Directors for Services			27,152		27,152
Stock Options Issued for Third Party Services			973		973
Stock Options Awarded to Employees			275,418		275,418
Stock Options Issued for Third Party Services			(973)		(973)
Balances at Sep. 30, 2022	$ 1	$ 525	54,203,955	(47,382,713)	6,821,768
Balance, shares at Sep. 30, 2022	465	524,940
Balances at Dec. 31, 2022	$ 1	$ 525	54,416,668	(49,342,484)	5,074,710
Balance, shares at Dec. 31, 2022	465	524,940
Net Loss				(3,931,455)	(3,931,455)
Common Shares Sold in Public Offering		$ 73	453,562		453,635
Common Shares Sold in Public Offering		72,721
Offering Costs			(89,080)		(89,080)
Round-Up Shares Issued in Connection with Reverse Split		$ 40	(40)
Roundup share issued in connection with reverse split		40,179
Preferred Stock Dividends		$ 2	33,120	(33,122)
Stock Options Issued to Directors for Services			19,316		19,316
Stock Options Issued to Employees			447,417		447,417
Stock Options Issued for Third Party Services			489		489
Preferred Stock Dividends, shares		2,195
Common Shares Issued for Conversion of Preferred Stock		$ 12	(12)
Common Shares Issued for Conversion of Preferred Stock, shares	(149)	11,501
Common Warrant Issued for Conversion of Preferred Stock			99,564	(99,564)
Stock Options Issued for Third Party Services			(489)		(489)
Balances at Sep. 30, 2023	$ 1	$ 652	55,380,026	(53,406,625)	1,974,054
Balance, shares at Sep. 30, 2023	316	651,536
Balances at Jun. 30, 2023	$ 1	$ 539	54,915,026	(52,524,277)	2,391,289
Balance, shares at Jun. 30, 2023	316	538,636
Net Loss				(871,661)	(871,661)
Common Shares Sold in Public Offering		$ 73	453,562		453,635
Common Shares Sold in Public Offering		72,721
Offering Costs			(89,080)		(89,080)
Round-Up Shares Issued in Connection with Reverse Split		$ 40	(40)
Roundup share issued in connection with reverse split		40,179
Preferred Stock Dividends			10,687	(10,687)
Stock Options Issued to Directors for Services			5,793		5,793
Stock Options Issued to Employees			84,078		84,078
Balances at Sep. 30, 2023	$ 1	$ 652	$ 55,380,026	$ (53,406,625)	$ 1,974,054
Balance, shares at Sep. 30, 2023	316	651,536

Condensed Statements of Cash Fl

Condensed Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
OPERATING ACTIVITIES
Net Loss	$ (3,931,455)	$ (6,746,873)
Noncash Expenses:
Depreciation and Amortization	74,151	88,302
Gain on Sale of Property and Equipment	(28,632)
Change in assets and liabilities:
Accounts Receivable	312,620	44,422
Inventory	175,877	(257,352)
Prepaid Assets	67,393	(63,446)
Accounts Payable	372,236	197,105
Deferred Revenue	(8,991)	(19,166)
Accrued Expenses	(86,327)	(338,297)
NET CASH USED IN OPERATING ACTIVITIES	(2,586,884)	(6,386,415)
INVESTING ACTIVITIES
Purchase of Property and Equipment		(83,848)
Proceeds from Sale of Property and Equipment	78,000
Purchase of Intangible Assets	(145,515)	(176,104)
NET CASH USED IN INVESTING ACTIVITIES	(67,515)	(259,952)
FINANCING ACTIVITIES
Gross Proceeds from Public Issuance of Comon Stock	453,635
Offering Costs	(89,080)
NET CASH PROVIDED BY FINANCING ACTIVITIES	364,555
NET CHANGE IN CASH FOR PERIOD	(2,289,844)	(6,646,367)
CASH AT BEGINNING OF PERIOD	2,845,931	11,447,047
CASH AT END OF PERIOD	556,087	4,800,680
Noncash investing and financing activities disclosure:
Preferred Stock Dividends	33,122	42,660
Conversion of Preferred Shares to Common Shares	188,830
Other noncash operating activities disclosure:
Issuance of Securities for Services	18,827	95,057
Disclosure of cash paid for:
Interest	9,706	5,367
Income Taxes
Employees [Member]
Noncash Expenses:
Stock Based Compensation	447,417	613,833
Third Party Services [Member]
Noncash Expenses:
Stock Based Compensation	(489)	24,463
Director [Member]
Noncash Expenses:
Stock Based Compensation	$ 19,316	$ 70,594

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	NOTE 1 - Summary of Significant Accounting Policies Nature of Business Reverse Stock Split 1-for-20 reverse stock split Basis of Presentation Going Concern On September 7, 2023, we raised $364,555 772,468 Fair Value of Financial Instruments The Company does not use derivative instruments for hedging market risk or for trading or speculative purposes. Loss Per Share Schedule of Anti-dilutive Securities Excluded from Computation of Earnings Per Share 2023 2022 September 30, 2023 2022 Warrants 222,043 191,164 Stock Options 90,727 89,247 Preferred Stock 3,069 7,446 Total Underlying Common Shares 315,839 287,857 The following table shows the amounts used in computing loss per share and the effect on net loss and the weighted average number of potentially dilutive shares for the periods shown: Schedule of Computing Loss Per Share 2023 2022 2023 2022 Three Months Ended Nine Months Ended 2023 2022 2023 2022 Net Loss Per Common Share – Basic and Diluted $ (1.57 ) $ (4.39 ) $ (7.28 ) $ (12.93 ) Loss Applicable to Common Stockholders (numerator) $ (882,348 ) $ (2,306,528 ) $ (3,964,577 ) $ (6,789,533 ) Weighted Average Number of Common. Shares Outstanding Used in Loss Per Share During the Period (denominator) 560,310 524,940 544,587 524,940 Accounting Estimates Leases Long-Lived and Intangible Assets 17 Revenue Recognition Revenue from Contracts with Customers In January 2022, the Company began offering a subscription option to its customers pursuant to which it leases its PrintRite3D platform for terms of between 12 and 36 months and provide technical support and maintenance for the term of the arrangement, as well as installation and training. The Company has determined these are leases because they relate to discrete pieces of equipment to which customers have the right to substantially all the economic benefit and exclusive use during the term of the arrangement. These leases are classified as operating leases and the Company retains title to the underlying equipment. The leases may be renewed for successive one-year terms unless notice is given by either party of its intent not to renew at least 30 days before the end of the lease term. For leases with 36-month terms, the lessee may terminate the agreement after the first 18 months upon at least 30 days written notice. Some, but not all, of the leases permit lessees to purchase the equipment at any time at an amount that approximates fair value and are not reasonably certain to be exercised at the inception of the lease. There are no anticipated variable lease payments at the inception of the lease. There are two non-lease components in the arrangement that consist of technical support and maintenance, and installation and training, respectively. The Company has elected single component practical expedient accounting to combine the technical support and maintenance with the lease as they have the same pattern of transfer. The installation and training component does not have the same pattern of transfer; therefore, this component is not eligible for single component practical expedient accounting. The consideration has been allocated on a relative fair value basis of the underlying lease and non-lease components. The Company has estimated the residual value of the leased equipment based on its useful life, and the ability to refurbish and sell the equipment, as well as the Company’s ability to componentize the hardware and utilize subassemblies in other products. Revenue from these operating leases for the three and nine months ended September 30, 2023 was $ 8,503 36,846 Accounts Receivable and Allowance for Doubtful Accounts 115,600 0 Minimum Lease Payments Receivable Minimum lease payments receivable for the succeeding years ending December 31 are as follows: Schedule of Minimum Lease Payments Receivable Year ending December 31, Amount 2023 (remaining) $ 8,503 2024 8,503 2025 - 2026 - Thereafter - Total $ 17,006 Equipment Underlying Operating Leases: Equipment under operating leases as of September 30, 2023 was comprised of the following: Schedule of Assets underlying Operating Leases September 30, 2023 PrintRite3D Hardware $ 77,208 Accumulated Depreciation (15,203 ) Net Book Value $ 62,005 The Company is depreciating the underlying equipment over its useful life of 7

Inventory

Inventory	9 Months Ended
	Sep. 30, 2023
Inventory Disclosure [Abstract]
Inventory	NOTE 2 – Inventory At September 30, 2023 and December 31, 2022, the Company’s inventory comprised the following: Schedule of Inventory September 30, 2023 December 31, 2022 Raw Materials $ 283,401 $ 294,194 Work in Process 108,776 140,723 Finished Goods 382,889 516,026 Total Inventory $ 775,066 $ 950,943

Intangible Assets

Intangible Assets	9 Months Ended
	Sep. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	NOTE 3 – Intangible Assets The Company’s intangible assets consist of patents and patent applications. The Company capitalizes costs incurred in connection with acquiring its patents. These costs include registration, documentation, and legal fees associated with the application. Costs incurred with patents that have been previously granted are expensed as incurred. Provisional patent applications are not amortized until a patent has been granted. Once a patent is granted, the Company will amortize the related costs over the estimated useful life of the patent. If a patent application is denied, then the costs will be expensed at that time. During the nine months ended September 30, 2023, $ 43,530 The following is a summary of definite-life intangible assets less accumulated amortization as of September 30, 2023 and December 31, 2022, respectively: Summary of Definite-life Intangible Assets and Accumulated Amortization September 30, 2023 December 31, 2022 Provisional Patent Applications $ 777,235 $ 675,251 Patents 568,280 524,750 Intangible Assets, Gross 568,280 524,750 Less: Accumulated Amortization (97,818 ) (74,716 ) Net Intangible Assets $ 1,247,697 $ 1,125,285 Amortization expense on intangible assets was $ 23,102 17,010 The estimated aggregate amortization expense for years ending December 31 is as follows: Schedule of Aggregate Amortization Expense 2023 (Remaining) $ 8,033 2024 32,131 2025 32,131 2026 32,131 Thereafter 366,036 Amortization expense $ 470,462

Stockholders_ Equity

Stockholders’ Equity	9 Months Ended
	Sep. 30, 2023
Equity [Abstract]
Stockholders’ Equity	NOTE 4 – Stockholders’ Equity Common Stock Effective September 22, 2023, we effected a 1-for-20 reverse stock split 40,197 The effects of the reverse stock split have been retroactively reflected in all periods presented. In the third quarter of 2023, the Company sold 72,721 364,555 In the first quarter of 2023, the Company issued 11,380 132 2,161 Also in the first quarter of 2023, the Company issued 122 17 33 Preferred Stock The Company is authorized to issue 10,000,000 0.001 316 465 In January 2020, the Company entered into a Securities Purchase Agreement with certain institutional investors (the “Institutional Private Placement”), pursuant to which the Company issued and sold 1,640 1,000 9 6.00 On January 27, 2023, the holder of the remaining 132 13,541 At September 30, 2023, there were no Concurrent with the Institutional Private Placement, the Company entered into a Securities Purchase Agreement pursuant to which the Company issued and sold to certain of its directors and the Company’s then largest stockholder 333 1,000 9 2,428 On January 23, 2023, the holder of 17 155 At September 30, 2023, 316 3,069 Stock Options The Company’s 2013 Equity Incentive Plan expired on March 15, 2023. As such, there were no On January 26, 2023, the Company granted options to its non-employee directors to purchase up to an aggregate of 2,620 11.60 75 25 On January 26, 2023, the Company granted 19 employees options to purchase up to an aggregate of 19,065 11.60 50 50 The Company generally grants stock options to employees and directors at exercise prices equal to the fair market value of the Company’s common stock on the grant date, but not less than 100% of the fair market value. Stock options are typically granted throughout the year and generally vest over a period from one to three years of service and expire five years from the grant date, unless otherwise specified. The Company recognizes compensation expense for the fair value of the stock options over the vesting period for each stock option award. Total stock-based compensation expense included in the statements of operations for the nine months ended September 30, 2023 and 2022 was $ 447,417 613,833 The fair value of stock-based awards was estimated using the Black-Scholes model with the following weighted average assumptions for the nine months ended September 30, 2023, and 2022: Schedule of Share Based Payments Award Stock Options Valuation Assumptions 2023 2022 Dividend yield 0.00 % 0.00 % Risk-free interest rate 4.05 % 0.95 3.23 % Expected volatility 100.23 100.25 % 106.40 109.97 % Expected life (in years) 5 5 Option activity for the nine months ended September 30, 2023 and the year ended December 31, 2022 was as follows: Schedule of Share Based Compensation Stock Option Activity Options Weighted Weighted Aggregate Options outstanding at December 31, 2021 69,795 84.80 3.89 - Granted 24,374 50.00 4.43 - Exercised - - - - Forfeited or cancelled (4,216 ) 87.80 - - Options outstanding at December 31, 2022 89,953 75.20 3.30 - Granted 21,704 11.60 4.32 - Exercised - - - - Forfeited or cancelled (20,930 ) 68.59 - - Options outstanding at September 30, 2023 90,727 61.58 2.96 - Options unvested at September 30, 2023 15,876 37.11 3.83 - Options vested at September 30, 2023 74,851 66.76 2.78 - Options outstanding at September 30, 2023 90,727 61.58 2.96 - The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying awards and the market price of our common stock for those awards that have an exercise price below the market price of our common stock. At September 30, 2023, no option had an exercise price below the $ 3.06 At September 30, 2023, there was $ 278,132 1.26 Stock Appreciation Rights On June 23, 2020, the board of directors (the “Board”) of the Company adopted the 2020 Stock Appreciation Rights Plan (the “Plan”). The purposes of the Plan are to: (i) enable the Company to attract and retain the types of employees, consultants, and directors (collectively, “Service Providers”) who will contribute to the Company’s long-range success; (ii) provide incentives that align the interests of Service Providers with those of the stockholders of the Company; and (iii) promote the success of the Company’s business. The Plan provides for incentive awards only in the form of stock appreciation rights payable in cash (“SARs”) and no shares of common stock are reserved or will be issued pursuant to the Plan. A SAR is the right to receive an amount equal to the Spread with respect to a share of the Company’s common stock (“Share”) upon the exercise of the SAR. The “Spread” is the difference between the exercise price per share specified in a SAR agreement on the date of grant and the fair market value per share on the date of exercise of the SAR. The exercise price per share will not be less than 100% of the fair market value of a share of common stock on the date of grant of the SAR. The administrator of the Plan will have the authority to, among other things, prescribe the terms and conditions of each SAR, including the exercise price and vesting provisions, and to specify the provisions of the SAR Agreement relating to such grant. The Company did not grant any SAR’s during the nine months ended September 30, 2023. The Company recognizes compensation expense and a corresponding liability for the fair value of the SARs over the vesting period for each SAR award. The SARs are revalued at each reporting date in accordance with ASC 718 “Compensation-Stock Compensation,” and any changes in fair value are reflected in the Statement of Operations as of the applicable reporting date. The fair value of SAR awards was estimated using the Black-Scholes model with the following weighted average assumptions for the nine months ended September 30, 2023 and the year ended December 31, 2022: Schedule of Share Based Payments Award Stock Options Valuation Assumptions 2023 2022 Dividend yield - 0.00 % Risk-free interest rate - 0.82 2.79 % Expected volatility - 108.0 119.0 % Expected life (in years) - 5 SARs activity for the nine months ended September 30, 2023 and the year ended December 31, 2022 was as follows: Schedule of Stock Option Activity SARs Weighted Weighted Aggregate SARs outstanding at December 31, 2021 18,532 63.00 4.24 - Granted 40,743 36.20 4.48 - Exercised - - - - Forfeited or cancelled (1,386 ) 58.20 - - SARs outstanding at December 31, 2022 57,889 44.20 4.11 - Granted - - - - Exercised - - - - Forfeited or cancelled (17,432 ) 43.03 - - SARs outstanding September 30, 2023 40,457 44.75 3.40 - SARs unvested at September 30, 2023 17,051 54.92 3.04 - SARs vested at September 30, 2023 23,406 37.35 3.66 - SARs outstanding at September 30, 2023 40,457 44.75 3.40 - The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying awards and the market price of our common stock for those awards that have an exercise price below the market price of our common stock. At September 30, 2023, no SAR had an exercise price below the $ 3.06 At September 30, 2023, there was $ 396,579 1.51 Warrants Warrant activity for the nine months ended September 30, 2023 and the year ended December 31, 2022 was as follows: Schedule of Warranty Activity Warrants Weighted Weighted Warrants outstanding at December 31, 2021 199,397 122.00 2.10 Granted - - - Exercised - - - Forfeited or cancelled (8,233 ) - - Warrants outstanding at December 31, 2022 191,164 93.24 1.19 Granted 151,483 6.42 2.19 Exercised - - - Forfeited or cancelled (120,604 ) 90.72 - Warrants outstanding at September 30, 2023 222,043 26.48 2.07

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2023
Subsequent Events [Abstract]
Subsequent Events	NOTE 5 - Subsequent Events On October 13, 2023, the Company raised $ 772,468 128,887 On October 6, 2023, the Company entered into a definitive asset purchase agreement (“APA”) with Divergent Technologies, Inc., or Divergent, pursuant to which have agreed to sell to Divergent, and Divergent has agreed to purchase from us, certain assets consisting primarily of patents, software code and other intellectual property for a purchase price of $ 1,626,242 37,000 The parties’ respective obligations to close are subject to the accuracy of the parties’ respective representations and warranties and performance of their respective covenants and satisfaction or waiver of other customary conditions specified in the Asset Purchase Agreement. The Asset Purchase Agreement contains customary representations and warranties which will survive for one year following the closing. The Asset Purchase Agreement also contains restrictive covenants regarding the conduct of our business pending the closing. In the interim, between the signing date and closing date or termination of the Asset Purchase Agreement, we have granted Divergent a non-exclusive, non-transferable, non-sublicensable (except to Divergent customers and affiliates), limited, irrevocable (except in connection with the termination of the Asset Purchase Agreement in certain circumstances), worldwide, royalty-free license to the “Licensed IP” (as defined) for testing, evaluation, and commercialization purposes. On October 12, 2023, the Company entered into a definitive Share Exchange Agreement for the acquisition of NextTrip Holdings, Inc., a travel technology company based in Sunrise, Florida (“NextTrip”). Pursuant to the terms and conditions of the Agreement, Sigma will acquire 100 19.99 6 9.8 The parties’ respective obligations to close the Acquisition are subject to the satisfaction or waiver of various conditions specified in the Share Exchange Agreement. The conditions include approval by Sigma shareholders of the issuance of the Exchange Shares as required by applicable listing standards of The Nasdaq Capital Market, or Nasdaq, amendments to our amended and restated articles of incorporation to change our name and to increase our authorized common stock, and the continued listing or our common stock on Nasdaq, as well as customary other closing conditions. The Share Exchange Agreement contains representations and warranties and covenants of the parties customary for a transaction of this nature which will not survive the closing of the Acquisition. The Share Exchange Agreement also contains customary covenants regarding the conduct of the respective businesses of Sigma and NextTrip pending the closing of the Acquisition. The Share Exchange Agreement permits us to sell our quality assurance software assets at or after the closing of the Acquisition as contemplated by our Asset Purchase Agreement with Divergent Technologies, Inc. Both transactions are expected to be completed in the fourth quarter of 2023, subject to shareholder approvals and other customary closing conditions. On October 6, 2023, Nasdaq Listing Qualifications (“Nasdaq”) notified the Company that it had regained compliance with the minimum bid price Listing Rule 5550(a)(2) as the Company’s closing bid price of its common stock had been at or greater than $1.00 per share for ten consecutive business days following the effective date of the Company’s reverse stock split. Nasdaq further notified the Company that the matter is closed. On August 17, 2023, the Company received notice from Nasdaq that because our stockholders’ equity as of June 30, 2023 was $ 2,391,289 2,500,000 On October 2, 2023, the Company submitted its plan to regain compliance to Nasdaq and requested an extension to February 13, 2024 to evidence compliance with the Rule and all other applicable criteria for continued listing on Nasdaq. On October 23, 2023, Nasdaq informed the Company that based on the submission, it had granted the requested extension until February 13, 2024 to demonstrate compliance with the Rule. Nasdaq further informed the Company that if the Company fails to evidence compliance upon filing its periodic report for the quarter ended March 31, 2024 with the SEC and Nasdaq, the Company may be subject to delisting.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Nature of Business	Nature of Business
Reverse Stock Split	Reverse Stock Split 1-for-20 reverse stock split
Basis of Presentation	Basis of Presentation
Going Concern	Going Concern On September 7, 2023, we raised $364,555 772,468
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company does not use derivative instruments for hedging market risk or for trading or speculative purposes.
Loss Per Share	Loss Per Share Schedule of Anti-dilutive Securities Excluded from Computation of Earnings Per Share 2023 2022 September 30, 2023 2022 Warrants 222,043 191,164 Stock Options 90,727 89,247 Preferred Stock 3,069 7,446 Total Underlying Common Shares 315,839 287,857 The following table shows the amounts used in computing loss per share and the effect on net loss and the weighted average number of potentially dilutive shares for the periods shown: Schedule of Computing Loss Per Share 2023 2022 2023 2022 Three Months Ended Nine Months Ended 2023 2022 2023 2022 Net Loss Per Common Share – Basic and Diluted $ (1.57 ) $ (4.39 ) $ (7.28 ) $ (12.93 ) Loss Applicable to Common Stockholders (numerator) $ (882,348 ) $ (2,306,528 ) $ (3,964,577 ) $ (6,789,533 ) Weighted Average Number of Common. Shares Outstanding Used in Loss Per Share During the Period (denominator) 560,310 524,940 544,587 524,940
Accounting Estimates	Accounting Estimates
Leases	Leases
Long-Lived and Intangible Assets	Long-Lived and Intangible Assets 17
Revenue Recognition	Revenue Recognition Revenue from Contracts with Customers In January 2022, the Company began offering a subscription option to its customers pursuant to which it leases its PrintRite3D platform for terms of between 12 and 36 months and provide technical support and maintenance for the term of the arrangement, as well as installation and training. The Company has determined these are leases because they relate to discrete pieces of equipment to which customers have the right to substantially all the economic benefit and exclusive use during the term of the arrangement. These leases are classified as operating leases and the Company retains title to the underlying equipment. The leases may be renewed for successive one-year terms unless notice is given by either party of its intent not to renew at least 30 days before the end of the lease term. For leases with 36-month terms, the lessee may terminate the agreement after the first 18 months upon at least 30 days written notice. Some, but not all, of the leases permit lessees to purchase the equipment at any time at an amount that approximates fair value and are not reasonably certain to be exercised at the inception of the lease. There are no anticipated variable lease payments at the inception of the lease. There are two non-lease components in the arrangement that consist of technical support and maintenance, and installation and training, respectively. The Company has elected single component practical expedient accounting to combine the technical support and maintenance with the lease as they have the same pattern of transfer. The installation and training component does not have the same pattern of transfer; therefore, this component is not eligible for single component practical expedient accounting. The consideration has been allocated on a relative fair value basis of the underlying lease and non-lease components. The Company has estimated the residual value of the leased equipment based on its useful life, and the ability to refurbish and sell the equipment, as well as the Company’s ability to componentize the hardware and utilize subassemblies in other products. Revenue from these operating leases for the three and nine months ended September 30, 2023 was $ 8,503 36,846
Accounts Receivable and Allowance for Doubtful Accounts	Accounts Receivable and Allowance for Doubtful Accounts 115,600 0 Minimum Lease Payments Receivable Minimum lease payments receivable for the succeeding years ending December 31 are as follows: Schedule of Minimum Lease Payments Receivable Year ending December 31, Amount 2023 (remaining) $ 8,503 2024 8,503 2025 - 2026 - Thereafter - Total $ 17,006 Equipment Underlying Operating Leases: Equipment under operating leases as of September 30, 2023 was comprised of the following: Schedule of Assets underlying Operating Leases September 30, 2023 PrintRite3D Hardware $ 77,208 Accumulated Depreciation (15,203 ) Net Book Value $ 62,005 The Company is depreciating the underlying equipment over its useful life of 7

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Schedule of Anti-dilutive Securities Excluded from Computation of Earnings Per Share	Schedule of Anti-dilutive Securities Excluded from Computation of Earnings Per Share 2023 2022 September 30, 2023 2022 Warrants 222,043 191,164 Stock Options 90,727 89,247 Preferred Stock 3,069 7,446 Total Underlying Common Shares 315,839 287,857
Schedule of Computing Loss Per Share	The following table shows the amounts used in computing loss per share and the effect on net loss and the weighted average number of potentially dilutive shares for the periods shown: Schedule of Computing Loss Per Share 2023 2022 2023 2022 Three Months Ended Nine Months Ended 2023 2022 2023 2022 Net Loss Per Common Share – Basic and Diluted $ (1.57 ) $ (4.39 ) $ (7.28 ) $ (12.93 ) Loss Applicable to Common Stockholders (numerator) $ (882,348 ) $ (2,306,528 ) $ (3,964,577 ) $ (6,789,533 ) Weighted Average Number of Common. Shares Outstanding Used in Loss Per Share During the Period (denominator) 560,310 524,940 544,587 524,940
Schedule of Minimum Lease Payments Receivable	Minimum lease payments receivable for the succeeding years ending December 31 are as follows: Schedule of Minimum Lease Payments Receivable Year ending December 31, Amount 2023 (remaining) $ 8,503 2024 8,503 2025 - 2026 - Thereafter - Total $ 17,006
Schedule of Assets underlying Operating Leases	Equipment under operating leases as of September 30, 2023 was comprised of the following: Schedule of Assets underlying Operating Leases September 30, 2023 PrintRite3D Hardware $ 77,208 Accumulated Depreciation (15,203 ) Net Book Value $ 62,005

Inventory (Tables)

Inventory (Tables)	9 Months Ended
	Sep. 30, 2023
Inventory Disclosure [Abstract]
Schedule of Inventory	At September 30, 2023 and December 31, 2022, the Company’s inventory comprised the following: Schedule of Inventory September 30, 2023 December 31, 2022 Raw Materials $ 283,401 $ 294,194 Work in Process 108,776 140,723 Finished Goods 382,889 516,026 Total Inventory $ 775,066 $ 950,943

Intangible Assets (Tables)

Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Summary of Definite-life Intangible Assets and Accumulated Amortization	The following is a summary of definite-life intangible assets less accumulated amortization as of September 30, 2023 and December 31, 2022, respectively: Summary of Definite-life Intangible Assets and Accumulated Amortization September 30, 2023 December 31, 2022 Provisional Patent Applications $ 777,235 $ 675,251 Patents 568,280 524,750 Intangible Assets, Gross 568,280 524,750 Less: Accumulated Amortization (97,818 ) (74,716 ) Net Intangible Assets $ 1,247,697 $ 1,125,285
Schedule of Aggregate Amortization Expense	The estimated aggregate amortization expense for years ending December 31 is as follows: Schedule of Aggregate Amortization Expense 2023 (Remaining) $ 8,033 2024 32,131 2025 32,131 2026 32,131 Thereafter 366,036 Amortization expense $ 470,462

Stockholders_ Equity (Tables)

Stockholders’ Equity (Tables)	9 Months Ended
	Sep. 30, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Schedule of Share Based Payments Award Stock Options Valuation Assumptions	The fair value of stock-based awards was estimated using the Black-Scholes model with the following weighted average assumptions for the nine months ended September 30, 2023, and 2022: Schedule of Share Based Payments Award Stock Options Valuation Assumptions 2023 2022 Dividend yield 0.00 % 0.00 % Risk-free interest rate 4.05 % 0.95 3.23 % Expected volatility 100.23 100.25 % 106.40 109.97 % Expected life (in years) 5 5
Schedule of Warranty Activity	Warrant activity for the nine months ended September 30, 2023 and the year ended December 31, 2022 was as follows: Schedule of Warranty Activity Warrants Weighted Weighted Warrants outstanding at December 31, 2021 199,397 122.00 2.10 Granted - - - Exercised - - - Forfeited or cancelled (8,233 ) - - Warrants outstanding at December 31, 2022 191,164 93.24 1.19 Granted 151,483 6.42 2.19 Exercised - - - Forfeited or cancelled (120,604 ) 90.72 - Warrants outstanding at September 30, 2023 222,043 26.48 2.07
Stock Appreciation Rights [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Schedule of Share Based Payments Award Stock Options Valuation Assumptions	The fair value of SAR awards was estimated using the Black-Scholes model with the following weighted average assumptions for the nine months ended September 30, 2023 and the year ended December 31, 2022: Schedule of Share Based Payments Award Stock Options Valuation Assumptions 2023 2022 Dividend yield - 0.00 % Risk-free interest rate - 0.82 2.79 % Expected volatility - 108.0 119.0 % Expected life (in years) - 5
Schedule of Stock Option Activity	SARs activity for the nine months ended September 30, 2023 and the year ended December 31, 2022 was as follows: Schedule of Stock Option Activity SARs Weighted Weighted Aggregate SARs outstanding at December 31, 2021 18,532 63.00 4.24 - Granted 40,743 36.20 4.48 - Exercised - - - - Forfeited or cancelled (1,386 ) 58.20 - - SARs outstanding at December 31, 2022 57,889 44.20 4.11 - Granted - - - - Exercised - - - - Forfeited or cancelled (17,432 ) 43.03 - - SARs outstanding September 30, 2023 40,457 44.75 3.40 - SARs unvested at September 30, 2023 17,051 54.92 3.04 - SARs vested at September 30, 2023 23,406 37.35 3.66 - SARs outstanding at September 30, 2023 40,457 44.75 3.40 -

Schedule of Anti-dilutive Secur

Schedule of Anti-dilutive Securities Excluded from Computation of Earnings Per Share (Details) - shares	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total Underlying Common Shares	315,839	287,857
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total Underlying Common Shares	222,043	191,164
Equity Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total Underlying Common Shares	90,727	89,247
Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total Underlying Common Shares	3,069	7,446

Schedule of Computing Loss Per

Schedule of Computing Loss Per Share (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Accounting Policies [Abstract]
Net Loss per Common Share - Basic	$ (1.57)	$ (4.39)	$ (7.28)	$ (12.93)
Net Loss per Common Share - Diluted	$ (1.57)	$ (4.39)	$ (7.28)	$ (12.93)
Loss Applicable to Common Stockholders (numerator)	$ (882,348)	$ (2,306,528)	$ (3,964,577)	$ (6,789,533)
Weighted Average Number of Common Shares Outstanding Used in Loss Per Share During the Period (denominator), Basic	560,310	524,940	544,587	524,940
Weighted Average Number of Common Shares Outstanding Used in Loss Per Share During the Period (denominator), Dilued	560,310	524,940	544,587	524,940

Schedule of Minimum Lease Payme

Schedule of Minimum Lease Payments Receivable (Details)	Dec. 31, 2022 USD ($)
Accounting Policies [Abstract]
2023 (remaining)	$ 8,503
2024	8,503
2025
2026
Thereafter
Total	$ 17,006

Schedule of Assets underlying O

Schedule of Assets underlying Operating Leases (Details)	Sep. 30, 2023 USD ($)
Accounting Policies [Abstract]
PrintRite3D Hardware	$ 77,208
Accumulated Depreciation	(15,203)
Net Book Value	$ 62,005

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative) - USD ($)					3 Months Ended	9 Months Ended
	Oct. 13, 2023	Oct. 12, 2023	Sep. 22, 2023	Sep. 07, 2023	Sep. 30, 2023	Sep. 30, 2023	Sep. 30, 2022
Subsidiary, Sale of Stock [Line Items]
Reverse stock split			1-for-20 reverse stock split
Lease income from operating leases					$ 8,503	$ 36,846
Allowance for doubtful accounts receivable					$ 115,600	$ 115,600	$ 0
Underlying equipment useful life					7 years	7 years
Utility Patents [Member]
Subsidiary, Sale of Stock [Line Items]
Utility patents usefull life					17 years	17 years
Subsequent Event [Member]
Subsidiary, Sale of Stock [Line Items]
Number of shares		6,000,000
At-The-Market Issuance Sales Agreement [Member]
Subsidiary, Sale of Stock [Line Items]
Number of shares				364,555
At-The-Market Issuance Sales Agreement [Member] | Subsequent Event [Member]
Subsidiary, Sale of Stock [Line Items]
Net proceeds	$ 772,468

Schedule of Inventory (Details)

Schedule of Inventory (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Raw Materials	$ 283,401	$ 294,194
Work in Process	108,776	140,723
Finished Goods	382,889	516,026
Total Inventory	$ 775,066	$ 950,943

Summary of Definite-life Intang

Summary of Definite-life Intangible Assets and Accumulated Amortization (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Less: Accumulated Amortization	$ (97,818)	$ (74,716)
Net Intangible Assets	1,247,697	1,125,285
Provisional Patent Applications [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible Assets, Gross	777,235	675,251
Patents [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible Assets, Gross	$ 568,280	$ 524,750

Schedule of Aggregate Amortizat

Schedule of Aggregate Amortization Expense (Details)	Dec. 31, 2022 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2023 (Remaining)	$ 8,033
2024	32,131
2025	32,131
2026	32,131
Thereafter	366,036
Amortization expense	$ 470,462

Intangible Assets (Details Narr

Intangible Assets (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Finite-Lived Intangible Assets [Line Items]
Amortization expense on intangible assets	$ 23,102	$ 17,010
Patent [Member]
Finite-Lived Intangible Assets [Line Items]
Costs relate to patents issued	$ 43,530

Schedule of Share Based Payment

Schedule of Share Based Payments Award Stock Options Valuation Assumptions (Details)	9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Dividend yield	0%	0%
Risk-free interest rate	4.05%
Expected life	5 years	5 years
2020 Stock Appreciation Rights Plan [Member]
Dividend yield			0%
Risk-free interest rate
Expected volatility
Expected life			5 years
Risk-free interest rate, minimum			0.82%
Risk-free interest rate, maximum			2.79%
Expected volatility, minimum			108%
Expected volatility, maximum			119%
Minimum [Member]
Risk-free interest rate		0.95%
Expected volatility	100.23%	106.40%
Maximum [Member]
Risk-free interest rate		3.23%
Expected volatility	100.25%	109.97%

Schedule of Stock Option Activi

Schedule of Stock Option Activity (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Options Outstanding, Beginning Balance	89,953	69,795
Weighted Average Exercise Price Outstanding, Beginning Balance	$ 75.20	$ 84.80
Weighted Average Remaining Contractual Life, Outstanding Balance	2 years 11 months 15 days	3 years 3 months 18 days	3 years 10 months 20 days
Aggregate Intrinsic Value, Outstanding Beginning Balance
Number of Options, Granted	21,704	24,374
Weighted Average Exercise Price, Granted	$ 11.60	$ 50
Aggregate Intrinsic Value, Granted
Number of Options, Exercised	0	0
Weighted Average Exercise Price, Exercised
Aggregate Intrinsic Value, Exercised
Number of Options, Forfeited or cancelled	(20,930)	(4,216)
Aggregate Intrinsic Value, Forfeited or cancelled
Number of Options Outstanding, Ending Balance	90,727	89,953	69,795
Weighted Average Exercise Price Outstanding, Ending Balance	$ 61.58	$ 75.20	$ 84.80
Aggregate Intrinsic Value Outstanding, Ending Balance
Number of Options, Unvested	15,876
Weighted Average Exercise Price, Unvested	$ 37.11
Weighted Average Remaining Contractual Life, Unvested	3 years 9 months 29 days
Aggregate Intrinsic Value, Options Unvested
Number of Options, Vested	74,851
Weighted Average Exercise Price, Vested	$ 66.76
Aggregate Intrinsic Value, Options Vested
Stock Appreciation Rights [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Options Outstanding, Beginning Balance	57,889	18,532
Weighted Average Exercise Price Outstanding, Beginning Balance	$ 44.20	$ 63
Weighted Average Remaining Contractual Life, Outstanding Balance	3 years 4 months 24 days	4 years 1 month 9 days	4 years 2 months 26 days
Aggregate Intrinsic Value, Outstanding Beginning Balance
Number of Options, Granted		40,743
Weighted Average Exercise Price, Granted		$ 36.20
Weighted Average Remaining Contractual Life, Granted		4 years 5 months 23 days
Aggregate Intrinsic Value, Granted
Number of Options, Exercised
Weighted Average Exercise Price, Exercised
Aggregate Intrinsic Value, Exercised
Number of Options, Forfeited or cancelled	(17,432)	(1,386)
Weighted Average Exercise Price, Forfeited or cancelled	43 years 10 days	58 years 2 months 12 days
Aggregate Intrinsic Value, Forfeited or cancelled
Number of Options Outstanding, Ending Balance	40,457	57,889	18,532
Weighted Average Exercise Price Outstanding, Ending Balance	$ 44.75	$ 44.20	$ 63
Aggregate Intrinsic Value Outstanding, Ending Balance
Number of Options, Unvested	17,051
Weighted Average Exercise Price, Unvested	$ 54.92
Weighted Average Remaining Contractual Life, Unvested	3 years 14 days
Aggregate Intrinsic Value, Options Unvested
Number of Options, Vested	23,406
Weighted Average Exercise Price, Vested	$ 37.35
Weighted Average Remaining Contractual Life, Vested	3 years 7 months 28 days
Aggregate Intrinsic Value, Options Vested

Schedule of Warranty Activity (

Schedule of Warranty Activity (Details) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Equity [Abstract]
Warrants Outstanding, Beginning Balance	191,164	199,397
Weighted Average Exercise Price Outstanding, Beginning Balance	$ 93.24	$ 122
Weighted Average Remaining Contractual Life Years, Ending Balance	2 years 25 days	1 year 2 months 8 days	2 years 1 month 6 days
Warrants, Granted	151,483
Weighted Average Exercise Price Outstanding, Granted	$ 6.42
Warrants,Exercised
Weighted Average Exercise Price Outstanding,Exercised
Warrants, Forfeited or cancelled	(120,604)	(8,233)
Weighted Average Exercise Price Outstanding, Forfeited or cancelled	$ 90.72
Weighted Average Remaining Contractual Life Years, Granted	2 years 2 months 8 days
Warrants Outstanding, Ending Balance	222,043	191,164	199,397
Weighted Average Exercise Price Outstanding, Ending Balance	$ 26.48	$ 93.24	$ 122

Stockholders_ Equity (Details N

Stockholders’ Equity (Details Narrative) - USD ($)							1 Months Ended	3 Months Ended			9 Months Ended		12 Months Ended
	Sep. 22, 2023	Sep. 22, 2023	Sep. 07, 2023	Jan. 27, 2023	Jan. 26, 2023	Jan. 23, 2023	Jan. 31, 2020	Sep. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Subsidiary, Sale of Stock [Line Items]
Reverse stock split		1-for-20 reverse stock split
Common shares issued to round-up fractional shares	40,197
Preferred stock, shares authorized								10,000,000			10,000,000		10,000,000
Preferred stock, par value								$ 0.001			$ 0.001		$ 0.001
Preferred stock, shares issued								316			316		465
Preferred stock, shares outstanding								316			316		465
Options exercise price											$ 3.06
Number of Options, Granted											21,704		24,374
Allocation share based compensation expense								$ 84,078		$ 275,418	$ 447,417	$ 613,833
Number of Options Outstanding, Beginning Balance									89,953		89,953	69,795	69,795
Weighted Average Exercise Price Outstanding, Beginning Balance									$ 75.20		$ 75.20	$ 84.80	$ 84.80
Weighted Average Remaining Contractual Life Years, Outstanding Balance											2 years 11 months 15 days		3 years 3 months 18 days	3 years 10 months 20 days
Aggregate Intrinsic Value, Outstanding Beginning Balance
Weighted Average Exercise Price, Granted											$ 11.60		$ 50
Weighted Average Remaining Contractual Life Years, Granted											4 years 3 months 25 days		4 years 5 months 4 days
Aggregate Intrinsic Value, Granted
Number of Options, Exercised											0		0
Weighted Average Exercise Price, Exercised
Aggregate Intrinsic Value, Exercised
Number of Options, Forfeited or cancelled											(20,930)		(4,216)
Weighted Average Exercise Price, Forfeited or cancelled											$ 68.59		$ 87.80
Aggregate Intrinsic Value, Forfeited or cancelled
Number of Options Outstanding, Ending Balance								90,727			90,727		89,953	69,795
Weighted Average Exercise Price Outstanding, Ending Balance								$ 61.58			$ 61.58		$ 75.20	$ 84.80
Aggregate Intrinsic Value Outstanding, Ending Balance
Number of Options, Unvested								15,876			15,876
Weighted Average Exercise Price, Unvested								$ 37.11			$ 37.11
Weighted Average Remaining Contractual Life Years, Unvested											3 years 9 months 29 days
Aggregate Intrinsic Value, Options Unvested
Number of Options, Vested								74,851			74,851
Weighted Average Exercise Price, Vested								$ 66.76			$ 66.76
Weighted Average Remaining Contractual Life Years, Vested											2 years 9 months 10 days
Aggregate Intrinsic Value, Options Vested
Unrecognized stock-based compensation expense, stock option								278,132			$ 278,132
Weighted average remaining recognition period											1 year 3 months 3 days
Directors [Member]
Subsidiary, Sale of Stock [Line Items]
Vesting percentage											75%
Directors [Member] | December 31, 2022 [Member]
Subsidiary, Sale of Stock [Line Items]
Vesting percentage											25%
19 Employees [Member]
Subsidiary, Sale of Stock [Line Items]
Vesting percentage					50%
Number of Options, Granted					19,065
Option strike price					$ 11.60
2020 Stock Appreciation Rights Plan [Member]
Subsidiary, Sale of Stock [Line Items]
Options exercise price											$ 3.06
Unrecognized share based compensation cost								$ 396,579			$ 396,579
Weighted average remaining recognition period											1 year 6 months 3 days
Employee Retention Agreements [Member] | 2020 Stock Appreciation Rights Plan [Member]
Subsidiary, Sale of Stock [Line Items]
Options exercise price					$ 11.60
Series E Convertible Preferred Stock [Member] | Other Securities Purchase Agreement [Member]
Subsidiary, Sale of Stock [Line Items]
Share issued and sold during period, shares											333
Conversion of stock, shares converted											2,428
Dividend rate											9%
Series D Preferred Stock [Member] | Institutional Securities Purchase Agreement [Member]
Subsidiary, Sale of Stock [Line Items]
Share issued and sold during period, shares							1,640
Common stock issued during period				13,541
Preferred stock, par value							$ 1,000
Preferred stock, shares outstanding				132				0			0
Dividend rate							9%
Conversion price per share								$ 6			$ 6
Series E Preferred Stock [Member] | Institutional Securities Purchase Agreement [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock issued during period						155
Preferred stock, par value								$ 1,000			$ 1,000
Preferred stock, shares outstanding						17		316			316
Number of stock issued converted during period, shares											3,069
Common Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock issued during period								72,721			72,721
Number of stock issued converted during period, shares											11,501
Common Stock [Member] | Series D Convertible Preferred Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Conversion of stock, shares converted									132
Number of shares as in-kind payment, shares									2,161
Common Stock [Member] | Series E Convertible Preferred Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Conversion of stock, shares converted									17
Number of shares as in-kind payment, shares									33
At-The-Market Issuance Sales Agreement [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock issued during period			364,555
At-The-Market Issuance Sales Agreement [Member] | Common Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Share issued and sold during period, shares								72,721
Net proceeds								$ 364,555
Private Placement [Member] | Purchase Agreement [Member]
Subsidiary, Sale of Stock [Line Items]
Warrants to purchase shares of common stock					2,620
Private Placement [Member] | Common Stock [Member] | Series D Convertible Preferred Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock issued during period									11,380
Private Placement [Member] | Common Stock [Member] | Series E Convertible Preferred Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock issued during period									122

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - USD ($)

3 Months Ended

9 Months Ended

Oct. 13, 2023

Oct. 12, 2023

Oct. 06, 2023

Sep. 07, 2023

Sep. 30, 2023

Sep. 30, 2023

Aug. 17, 2023

Jun. 30, 2023

Dec. 31, 2022

Sep. 30, 2022

Jun. 30, 2022

Dec. 31, 2021

Subsequent Event [Line Items]

Purchase price

$ 453,635

$ 453,635

Stockholders equity

$ 1,974,054

$ 1,974,054

$ 2,391,289

$ 5,074,710

$ 6,821,768

$ 8,810,533

$ 12,859,751

Minimum [Member]

Subsequent Event [Line Items]

Stockholders equity

$ 2,500,000

At-The-Market Issuance Sales Agreement [Member]

Subsequent Event [Line Items]

Number of shares

364,555

Subsequent Event [Member]

Subsequent Event [Line Items]

Purchase price

$ 1,626,242

Earnest money deposit

$ 37,000

Percentage of outstanding common stock

1,999%

Number of shares

6,000,000

Percentage of outstanding shares

980%

Subsequent Event [Member] | Business Acquisition [Member]

Subsequent Event [Line Items]

Acquire rate of capital stock

10,000%

Subsequent Event [Member] | At-The-Market Issuance Sales Agreement [Member]

Subsequent Event [Line Items]

Net proceeds

$ 772,468

Share issued and sold during period, shares

128,887