Firefly Neuroscience (AIFF) 10-Q 21 Nov 22 2022 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2022	Nov. 07, 2022
Document Information [Line Items]
Entity Central Index Key	0000803578
Entity Registrant Name	WAVEDANCER, INC.
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2022
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2022
Document Transition Report	false
Entity File Number	001-41092
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	54-1167364
Entity Address, Address Line One	12015 Lee Jackson Memorial Highway, Suite 210
Entity Address, City or Town	Fairfax
Entity Address, State or Province	VA
Entity Address, Postal Zip Code	22033
City Area Code	703
Local Phone Number	383-3000
Title of 12(b) Security	Common Stock, par value $0.001 per share
Trading Symbol	WAVD
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		19,165,548

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Current assets
Cash and cash equivalents	$ 1,521,651	$ 4,931,302
Accounts receivable	1,532,174	1,664,862
Prepaid expenses and other current assets	302,443	276,990
Total current assets	3,356,268	6,873,154
Intangible assets, net of accumulated amortization of $1,250,711 and $201,032	6,999,289	8,048,968
Goodwill	5,330,645	7,585,269
Right-of-use operating lease asset	536,455	672,896
Property and equipment, net of accumulated depreciation and amortization of $381,473 and $347,886	305,729	105,256
Other assets	79,305	77,100
Total assets	16,607,691	23,362,643
Current liabilities
Accounts payable	227,560	650,499
Accrued payroll and related liabilities	701,652	524,055
Commissions payable	225,096	224,250
Other accrued liabilities	680,269	204,080
Contract liabilities	37,686	186,835
Operating lease liability - current	203,342	192,128
Total current liabilities	2,075,605	1,981,847
Operating lease liability - non-current	353,486	507,120
Deferred tax liabilities, net	154,252	1,167,504
Other liabilities	1,394,467	2,265,000
Total liabilities	3,977,810	5,921,471
Stockholders' equity
Common stock, $0.001 par value 100,000,000 shares authorized; 20,808,654 and 18,882,313 shares issued, 19,135,603 and 17,239,697 shares outstanding as of September 30, 2022 and December 31, 2021, respectively	20,809	18,882
Additional paid-in capital	35,315,514	31,789,464
Accumulated deficit	(21,741,231)	(13,436,963)
Treasury stock, 1,673,051 and 1,642,616 shares at cost, as of September 30, 2022 and December 31, 2021, respectively	(965,211)	(930,211)
Total stockholders' equity	12,629,881	17,441,172
Total liabilities and stockholders' equity	$ 16,607,691	$ 23,362,643

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parentheticals) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Intangible assets, accumulated amortization	$ 1,250,711	$ 201,032
Property and equipment, accumulated depreciation and amortization	$ 381,473	$ 347,886
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	100,000,000	100,000,000
Common stock, shares issued (in shares)	20,808,654	18,882,313
Common stock, shares outstanding (in shares)	19,135,603	17,239,697
Treasury stock, shares (in shares)	1,673,051	1,642,616

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Revenues
Total revenues	$ 2,306,379	$ 4,299,925	$ 9,619,273	$ 12,451,467
Cost of revenues
Total cost of revenues excluding depreciation and amortization	1,824,757	3,321,050	7,831,805	9,497,014
Gross profit	481,622	978,875	1,787,468	2,954,453
Selling, general and administrative expenses	2,926,243	1,023,897	8,880,973	2,523,340
Acquisition costs	38,617	39,245	829,478	192,530
Goodwill impairment	2,254,624	0	2,254,624	0
Loss from operations	(4,737,862)	(84,267)	(9,247,607)	238,583
Change in fair value of contingent consideration			(930,000)	0
Other income (expense)
Interest expense	(20,437)	(15,055)	(59,574)	(31,738)
Other income, net	3,188	3,795	3,977	11,600
Loss before provision for income taxes	(4,755,111)	(95,527)	(9,303,204)	218,445
Deferred income tax benefit	54,592	0	998,936	0
Net loss	(4,700,519)	(95,527)	(8,304,268)	218,445
Comprehensive loss	$ (4,700,519)	$ (95,527)	$ (8,304,268)	$ 218,445
Net loss per common share - basic (in dollars per share)	$ (0.26)	$ (0.01)	$ (0.47)	$ 0.02
Net loss per common share - diluted (in dollars per share)	$ (0.26)	$ (0.01)	$ (0.47)	$ 0.02
Weighted average common shares outstanding
Basic (in shares)	18,382,131	12,596,126	17,688,528	11,957,878
Diluted (in shares)	18,382,131	12,596,126	17,688,528	12,584,914
Professional Fees [Member]
Revenues
Total revenues	$ 2,114,012	$ 2,798,105	$ 7,025,396	$ 8,565,639
Cost of revenues
Total cost of revenues excluding depreciation and amortization	1,724,040	1,832,812	5,401,666	5,698,407
Software Sales [Member]
Revenues
Total revenues	192,367	1,501,820	2,593,877	3,885,828
Cost of revenues
Total cost of revenues excluding depreciation and amortization	$ 100,717	$ 1,488,238	$ 2,430,139	$ 3,798,607

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Cash flows from operating activities
Net (loss) income	$ (8,304,268)	$ 218,445
Adjustments to reconcile net (loss) income to net cash used in operating activities:
Depreciation and amortization	1,083,266	111,123
Goodwill impairment	2,254,624	0
Stock-based compensation	1,455,835	220,455
Deferred income tax benefit	(1,013,252)	0
Amortization of right-of-use assets	136,441	54,652
Non-cash interest expense	59,467	0
Change in fair value of contingent consideration	(930,000)	0
Changes in operating assets and liabilities:
Accounts receivable	132,688	(820,954)
Prepaid expenses and other current assets	84,842	(140,015)
Contract assets	0	210,688
Accounts payable	(422,939)	508,408
Contract liabilities	(149,149)	(868,839)
Accrued payroll and related liabilities and other accrued liabilities	653,786	63,404
Operating lease liability	(142,420)	(37,989)
Commissions payable	846	54,812
Net cash used in operating activities	(5,100,233)	(425,810)
Cash flows from investing activities
Acquisition of property and equipment	(234,060)	(56,010)
Acquisition of Tellenger, net of cash acquired	0	(2,233,884)
Net cash used in investing activities	(234,060)	(2,289,894)
Cash flows from financing activities
Borrowing under revolving line of credit	0	502,306
Repayments under revolving line of credit	0	(100,000)
Borrowing under long-term note	0	1,000,000
Repayments of long-term note	0	(251,849)
Proceeds from issuance of stock	1,887,000	3,294,554
Proceeds from exercise of stock options	37,642	95,146
Net cash provided by financing activities	1,924,642	4,540,157
Net (decrease) increase in cash and cash equivalents	(3,409,651)	1,824,453
Cash and cash equivalents, beginning of year	4,931,302	1,858,160
Cash and cash equivalents, end of year	1,521,651	3,682,613
Supplemental cash flow Information
Interest paid	(1,002)	(32,197)
Tellenger, Inc. [Member]
Non-cash investing and financing activities
Stock Issued	0	200,000
Common Stock Purchase Agreement [Member]
Non-cash investing and financing activities
Stock Issued	$ 112,500	$ 0

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Treasury Stock [Member]	Total
Balances at Dec. 31, 2020	$ 129,043	$ 14,720,065	$ (12,305,514)	$ (930,211)	$ 1,613,383
Net (loss) income		0	270,815	0	270,815
Stock option compensation		27,711	0	0	27,711
Issuance of stock from exercise of options	250	3,300	0	0	3,550
Stock issued	3,306	492,693	0	0	495,999
Balances at Mar. 31, 2021	132,599	15,243,769	(12,034,699)	(930,211)	2,411,458
Balances at Dec. 31, 2020	129,043	14,720,065	(12,305,514)	(930,211)	1,613,383
Net (loss) income					218,445
Balances at Sep. 30, 2021	151,532	18,507,731	(12,087,069)	(930,211)	5,641,983
Balances at Mar. 31, 2021	132,599	15,243,769	(12,034,699)	(930,211)	2,411,458
Net (loss) income		0	43,157	0	43,157
Stock option compensation		111,862	0	0	111,862
Issuance of stock from exercise of options	3,600	76,395	0	0	79,995
Stock issued	683	197,872	0	0	198,555
Balances at Jun. 30, 2021	136,882	15,629,898	(11,991,542)	(930,211)	2,845,027
Net (loss) income		0	(95,527)	0	(95,527)
Stock option compensation		80,882	0	0	80,882
Issuance of stock from exercise of options	650	10,951	0	0	11,601
Stock issued	14,000	2,786,000	0	0	2,800,000
Balances at Sep. 30, 2021	151,532	18,507,731	(12,087,069)	(930,211)	5,641,983
Balances at Dec. 31, 2021	18,882	31,789,464	(13,436,963)	(930,211)	17,441,172
Net (loss) income		0	(2,078,307)	0	(2,078,307)
Stock option compensation		312,176	0	0	312,176
Issuance of stock from exercise of options	105	26,694	0	0	26,799
Balances at Mar. 31, 2022	18,987	32,128,334	(15,515,270)	(930,211)	15,701,840
Balances at Dec. 31, 2021	18,882	31,789,464	(13,436,963)	(930,211)	17,441,172
Net (loss) income					(8,304,268)
Balances at Sep. 30, 2022	20,809	35,315,514	(21,741,231)	(965,211)	12,629,881
Balances at Mar. 31, 2022	18,987	32,128,334	(15,515,270)	(930,211)	15,701,840
Net (loss) income		0	(1,525,442)	0	(1,525,442)
Stock option compensation		529,565	0	0	529,565
Issuance of stock from exercise of options	52	8,340	0	0	8,392
Balances at Jun. 30, 2022	19,039	32,666,239	(17,040,712)	(930,211)	14,714,355
Net (loss) income		0	(4,700,519)	0	(4,700,519)
Stock option compensation		614,094	0	0	614,094
Issuance of stock from exercise of options	107	37,344	0	(35,000)	2,451
Stock issued	1,663	1,997,837	0	0	1,999,500
Balances at Sep. 30, 2022	$ 20,809	$ 35,315,514	$ (21,741,231)	$ (965,211)	$ 12,629,881

Note 1 - Summary of Significant

Note 1 - Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2022
Notes to Financial Statements
Basis of Presentation and Significant Accounting Policies [Text Block]	Note 1. Summary of Significant Accounting Policies Organization and Business WaveDancer, Inc. (“WaveDancer”), formerly known as Information Analysis Incorporated (“IAI”), is engaged in providing professional services to U.S. government agencies to modernize information technology services, in selling and supporting third December, 2021 third two Liquidity and Going Concern During the nine September 30, 2022, September 30, 2022, zero no one The accompanying unaudited condensed consolidated financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates continuity of operations, realization of assets, and satisfaction of liabilities in the ordinary course of business. The propriety of using the going-concern basis is dependent upon, among other things, the achievement of future profitable operations, the ability to generate sufficient cash from operations and potential other funding sources, in addition to cash on-hand, to meet its obligations as they become due. The Company’s unaudited consolidated financial statements do not Unaudited Interim Condensed Consolidated Financial Statements The accompanying unaudited condensed consolidated financial statements (“financial statements”) have been prepared in conformity with U.S. generally accepted accounting principles (“GAAP”) for interim financial information and with the instructions for Form 10 8 03 X. not December 31, 2021 10 April 12, 2022 ( December 31, 2021 not The condensed consolidated financial statements as of September 30, 2022, three nine September 30, 2022 Other than disclosing our policy for software development costs since these costs are now, and will likely continue to be, material, and a clarification of our policy for goodwill and intangibles, both as discussed below, there have been no September 30, 2022, 1, Use of Estimates Preparation of condensed consolidated financial statements in conformity with GAAP requires us to make estimates and assumptions that affect the amounts reported and disclosed in the financial statements and the accompanying notes. Actual results could differ materially from these estimates due to uncertainties, including the impact of rising interest rates on valuation methods as discussed in Note 5 Reclassification Beginning with the three March 31, 2022, nine September 30, 2021, Software Development Costs The Company capitalizes costs related to software developed or obtained for internal use in accordance with the ASC 350 40, 350 40” 350 40: ● Preliminary project stage: (a) conceptual formulation of alternatives; (b) evaluation of alternatives; (c) determination of existence of needed technology; and (d) final selection of alternatives. Internal and external costs incurred during the preliminary project stage are expensed as incurred. ● Application development stage: (a) design of chosen path, including software configuration and software interfaces; (b) coding; (c) installation to hardware; and (d) testing, including parallel processing phase. Internal and external costs incurred to develop internal-use computer software during the application development stage are capitalized. ● Post-implementation-operation stage: (a) training; and (b) application maintenance. Internal and external costs incurred during the post-implementation-operation stage are expensed as incurred. The Company is continuing to develop its blockchain SCM software which it markets under a Software as a Service ("SaaS") model, whereby, a customer does not Therefore, when the software is used to produce a product or in a process to provide a service to a customer, and the customer is not 350 40. one not As of September 30, 2022 Intangibles and Goodwill The Company accounts for goodwill and other intangible assets in accordance with ASC Topic 350, 350” not not may not October 31 Management evaluates the recoverability of the Company’s indefinite-lived intangible assets (tradenames) annually on October 31, Management evaluates the recoverability of the Company’s finite-lived intangible assets and other long-lived assets when events or circumstances indicate a potential impairment exists. In determining if impairment exists, the Company estimates the undiscounted cash flows to be generated from the use and ultimate disposition of these assets or asset groups that contain those assets. If impairment is indicated based on a comparison of an asset group’s carrying values and the undiscounted cash flows, the impairment loss is measured as the amount by which the carrying amount of the asset group exceeds the fair value of the asset group. Income Taxes Deferred tax assets and liabilities are computed based on the difference between the financial statement and tax basis of assets and liabilities and are measured by applying enacted tax rates and laws for the taxable years in which those differences are expected to reverse. In addition, a valuation allowance is required to be recognized if it is believed more likely than not not not, September 30, 2022, December 31, 2021, no no not Concentration of Credit Risk During the three September 30, 2022, five one During the three September 30, 2021, five one During the nine September 30, 2022, two one During the nine September 30, 2021 five one The Company sold third one three September 30, 2022 2021, nine September 30, 2022 2021, As of September 30, 2022, one As of September 30, 2021, one

Note 2 - Revenue from Contracts

Note 2 - Revenue from Contracts with Customers	9 Months Ended
	Sep. 30, 2022
Notes to Financial Statements
Revenue from Contract with Customer [Text Block]	Note 2. Revenue from Contracts with Customers Nature of Products and Services We generate revenue from the sales of information technology professional services, sales of third third third Professional services are offered through several arrangements – through time and materials arrangements, fixed-price-per-unit arrangements, fixed-price arrangements, or combinations of these arrangements within individual contracts. Revenue under time and materials arrangements is recognized over time in the period the hours are worked or the expenses are incurred, as control of the benefits of the work is deemed to have passed to the customer as the work is performed. Revenue under fixed-price-per-unit arrangements is recognized at a point in time when delivery of units has occurred and units are accepted by the customer or are reasonably expected to be accepted. Generally, revenue under fixed-price arrangements and mixed arrangements is recognized either over time or at a point in time based on the allocation of transaction pricing to each identified performance obligation as control of each is transferred to the customer. For fixed-price arrangements under which documentary evidence of acceptance or receipt of deliverables is not no Third-party software licenses are classified as enterprise server-based software licenses or desktop software licenses, and desktop licenses are further classified by the type of customer and whether the licenses are bulk licenses or individual licenses. The Company’s obligations as the seller for each class differ based on its reseller agreements and whether its customers are government or non-government customers. Revenue from enterprise server-based sales to either government or non-government customers is usually recognized in full at a point in time based on when the customer gains use of the full benefit of the licenses, after the licenses are implemented. If the transaction prices of the performance obligations related to implementation and customer support for the individual contract is material, these obligations are recognized separately over time, as performed. Revenue for desktop software licenses for government customers is usually recognized on a gross basis at a point in time, based on when the customer’s administrative contact gains training in and beneficial use of the administrative portal. Revenue for bulk desktop software licenses for non-government customers is usually recognized on a gross basis at a point in time, based on when the customer’s administrative contact gains training in and beneficial use of the administrative portal. For desktop software licenses sold on an individual license basis to non-government customers, where the Company has no third Third-party support and maintenance contracts for enterprise server-based software include a performance obligation under the Company’s reseller agreements for it to be the first second not Incentive payments are received under reseller agreements with software manufacturers and suppliers where the Company introduces and courts a customer, but the sale occurs directly between the customer and the supplier or between the customer and the manufacturer. Since the transfer of control of the licenses cannot be measured from outside of these transactions, revenue is recognized when payment from the manufacturer or supplier is received. Disaggregation of Revenue from Contracts with Customers Three months ended September 30, 2022 2021 Contract Type Amount Percentage Amount Percentage Services time & materials $ 1,896,829 82.2 % $ 2,705,099 62.9 % Services fixed price over time 58,965 2.6 % 19,175 0.5 % Services combination 50,440 2.2 % 47,060 1.1 % Services fixed price per unit 107,778 4.7 % 26,771 0.6 % Third-party software 59,076 2.6 % 1,445,757 33.6 % Software support & maintenance 44,804 1.9 % 48,421 1.1 % Incentive payments 88,487 3.8 % 7,642 0.2 % Total revenue $ 2,306,379 100.0 % $ 4,299,925 100.0 % Nine months ended September 30, 2022 2021 Contract Type Amount Percentage Amount Percentage Services time & materials $ 5,963,361 62.0 % $ 7,519,190 60.4 % Services fixed price over time 161,273 1.7 % 452,726 3.6 % Firm fixed price 566,862 5.9 % - - Services combination 80,520 0.8 % 506,331 4.1 % Services fixed price per unit 253,379 2.6 % 87,391 0.7 % Third-party software 2,345,884 24.4 % 3,683,967 29.6 % Software support & maintenance 142,891 1.5 % 150,696 1.2 % Incentive payments 105,103 1.1 % 51,166 0.4 % Total revenue $ 9,619,273 100.0 % $ 12,451,467 100.0 % Contract Balances Accounts Receivable Trade accounts receivable are recorded at the billable amount where the Company has the unconditional right to bill, net of allowances for doubtful accounts. The allowance for doubtful accounts is based on the Company’s assessment of the collectability of accounts. Management regularly reviews the adequacy of the allowance for doubtful accounts by considering the age of each outstanding invoice, each customer's expected ability to pay and collection history, when applicable, to determine whether a specific allowance is appropriate. Accounts receivable deemed uncollectible are charged against the allowance for doubtful accounts when identified. There were no such allowances recognized as of September 30, 2022 December 31, 2021. Accounts receivable as of September 30, 2022 December 31, 2021, September 30, 2022 December 31, 2021 Billed federal government $ 1,491,705 $ 1,594,473 Billed commercial 40,469 - Unbilled receivables - 70,389 Accounts receivable $ 1,532,174 $ 1,664,862 Billed receivables from the federal government include amounts due from both prime contracts and subcontracts where the federal government is the end customer. Contract Assets Contract assets consist of assets resulting when revenue recognized exceeds the amount billed or billable to the customer due to allocation of transaction price, and of amounts withheld from payment of invoices as a financing component of a contract. There were no amounts recorded to contract assets as of September 30, 2022 December 31, 2021. nine September 30, 2021, Balance as of December 31, 2020 $ 210,688 Contract assets added 131,923 Balance as of March 31, 2021 342,611 Contract assets added 134,657 Balance as of June 30, 2021 477,268 Contract assets added 45,895 Reduction in contract assets (523,163 ) Balance as of September 30, 2021 $ - Contract Liabilities Contract liabilities consist of amounts that have been invoiced and for which the Company has the right to bill, but that have not not three nine September 30, 2022 2021, Balance as of December 31, 2021 $ 186,835 Contract liabilities added 19,280 Revenue recognized (56,423 ) Balance as of March 31, 2022 149,692 Contract liabilities added 87,612 Revenue recognized (71,461 ) Balance as of June 30, 2022 165,843 Contract liabilities added 2,491 Revenue recognized (130,648 ) Balance as of September 30, 2022 $ 37,686 Balance as of December 31, 2020 $ 946,884 Contract liabilities added 93,934 Revenue recognized (585,322 ) Balance as of March 31, 2021 455,496 Contract liabilities added 4,815 Revenue recognized (354,427 ) Balance as of June 30, 2021 105,884 Contract liabilities added 79,640 Revenue recognized (107,479 ) Balance as of September 30, 2021 $ 78,045 Revenues recognized during the three September 30, 2022 2021, December 31, 2021 2020, nine September 30, 2022 2021, December 31, 2021 2020, Costs to Obtain or Fulfill a Contract When applicable, the Company recognizes an asset related to the costs incurred to obtain a contract only if it expects to recover those costs and it would not not September 30, 2022 December 31, 2021. Deferred Costs of Revenue Deferred costs of revenue consist of the costs of third three nine September 30, 2022 2021, Balance as of December 31, 2021 $ 154,218 Deferred costs added 2,800 Deferred costs expensed (55,362 ) Balance as of March 31, 2022 101,656 Deferred costs expensed (53,434 ) Balance as of June 30, 2022 48,222 Deferred costs expensed (48,222 ) Balance as of September 30, 2022 $ - Balance as of December 31, 2020 $ 89,068 Deferred costs added 17,406 Deferred costs expensed (75,223 ) Balance as of March 31, 2021 31,251 Deferred costs added 11,188 Deferred costs expensed (16,681 ) Balance as of June 30, 2021 25,758 Deferred costs added 194,686 Deferred costs expensed (33,118 ) Balance as of September 30, 2021 $ 187,326

Note 3 - Segment Financial Info

Note 3 - Segment Financial Information	9 Months Ended
	Sep. 30, 2022
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	Note 3. Segment Financial Information In periods earlier than the quarter ended September 30, 2022, September 2022, two No three nine September 30, 2021, not Three Months Ended 9/30/22 Nine Months Ended 9/30/22 Tellenger Blockchain Corporate Consolidated Tellenger Blockchain Corporate Consolidated Revenue $ 2,306,379 $ - $ - $ 2,306,379 $ 9,052,411 $ 566,862 $ - $ 9,619,273 Operating income (loss) $ 250,712 $ (3,292,257 ) $ (1,696,317 ) $ (4,737,862 ) $ 661,394 $ (4,124,511 ) $ (5,784,490 ) $ (9,247,607 ) Interest expense (20,437 ) (59,574 ) Other income, net 3,188 3,977 Loss before provision for income taxes $ (4,755,111 ) $ (9,303,204 ) Corporate operating loss primarily includes stock-based compensation expenses, acquisition-related costs, and other expenses related to executive, legal, finance, tax, and investor relations expenses. As of September 30, 2022 Tellenger Blockchain SCM Corporate Consolidated Intangible assets $ 1,225,844 $ 5,773,445 $ - $ 6,999,289 Total assets $ 6,858,228 $ 7,137,786 $ 2,611,677 $ 16,607,691

Note 4 - Leases

Note 4 - Leases	9 Months Ended
	Sep. 30, 2022
Notes to Financial Statements
Lessee, Operating Leases [Text Block]	Note 4. Leases The Company has two one one 2021 September 30, 2022 December 31, 2021. As of September 30, 2022 December 31, 2021, not The Company’s operating lease asset represents its right to use an underlying asset for the lease term and lease liabilities represent its obligation to make lease payments arising from the lease. Operating lease assets and liabilities are recognized at the commencement date based on the present value of lease payments over the lease term. Since the lease does not not The Company’s lease agreements do not The Company does not third As of September 30, 2022, two September 30, 2022, Remainder of 2022 $ 56,639 2023 228,862 2024 174,721 2025 74,804 2026 70,220 Total lease payments 605,246 Less: discount (48,418 ) Present value of lease liabilities $ 556,828 The total expense incurred related to its operating leases was $53,560 and $15,985 for the three September 30, 2022 2021, nine September 30, 2022 2021,

Note 5 - Fair Value Measurement

Note 5 - Fair Value Measurements	9 Months Ended
	Sep. 30, 2022
Notes to Financial Statements
Fair Value Disclosures [Text Block]	Note 5. Fair Value Measurements The Company defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. The standard describes a fair value hierarchy based on three first two may • Level 1—Quoted • Level 2—Inputs 1 not • Level 3—Unobservable no The following table represents the fair value hierarchy for the Company’s financial instruments measured at fair value on a recurring basis as of September 30, 2022 December 31, 2021: September 30, 2022 Level 1 Level 2 Level 3 Total Cash equivalents: Money market funds $ 980,112 $ - $ - $ 980,112 December 31, 2021 Level 1 Level 2 Level 3 Total Cash equivalents: Money market funds $ 1,600,663 $ - $ - $ 1,660,663 Other liabilities: Fair value of contingent consideration $ - $ - $ 930,000 $ 930,000 See Note 6 The following table is a roll-forward of the Level 3 Fair value of contingent consideration: December 31, 2021 $ 930,000 Change in fair value 12,609 March 31, 2022 942,609 Change in fair value (942,609 ) June 30, 2022 - Change in fair value - September 30, 2022 $ - There were no unrealized gains or losses included in income for the three nine September 30, 2022. Assets and Liabilities Measured at Fair Value on a Nonrecurring Basis The following table is a summary of gains and losses on assets measured at fair value on a nonrecurring basis: Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Impairment of goodwill $ 2,254,624 $ - $ 2,254,624 $ - During the third 2022, September 30, 2022, As a result of the interim goodwill impairment test, the estimated fair value of the Gray Matters reporting unit was determined to be lower than its carrying value. In the third 2022, no not may 3 2022 third

Note 6 - Acquisitions

Note 6 - Acquisitions	9 Months Ended
	Sep. 30, 2022
Notes to Financial Statements
Business Combination Disclosure [Text Block]	Note 6. Acquisitions Tellenger, Inc. On April 7, 2021, not not not not Useful Amounts Valuation Methodology Cash $ 81,473 Accounts receivable 611,471 Other current assets 6,338 Intangible assets with estimated useful lives: Customer relationships 8 1,090,000 Replacement cost and relief from royalty Non-compete agreements 3 120,000 Multi-period excess earnings Intangible assets with indefinite lives: Trade names 280,000 Goodwill 785,000 Total assets acquired 2,974,282 Current liabilities (458,925 ) Net assets acquired $ 2,515,357 Gray Matters, Inc. On December 10, 2021, Net cash consideration $ 7,240,100 Buyer common stock 1,500,000 Fair value of deferred consideration 1,335,000 Fair value of contingent consideration 930,000 Total $ 11,005,100 Common stock consideration consisted of 436,481 shares of WaveDancer common stock valued at $1,500,000 as of the transaction closing date. The deferred consideration of $1,335,000 is the estimated present value as of the closing date of the $1,500,000 cash payment due to the selling shareholder of GMI (the “Seller”) on the second nine September 30, 2022, Contingent consideration was estimated as of the acquisition date using a probability weighted average of possible outcomes, discounted to its net present value as of the acquisition date. We identified the set of possible outcomes and assigned probabilities to each by applying management judgment to the assumptions underlying the projections of 2022 December 31, 2022. $1,000,000 December 31, 2021. 6% We remeasured the contingent consideration liability as of June 30, 2022 zero September 30, 2022 $930,000 The deferred consideration liability is included in other liabilities on the condensed consolidated balance sheets and totals $1,394,467 and $1,335,000 as of September 30, 2022 December 31, 2021, Goodwill is attributable to human capital related intangible assets like the value of the acquired assembled workforce and strategic and enterprise related intangible assets including growth opportunities that are not not not The purchase price for GMI has been allocated as follows: Useful Amounts Valuation Methodology Cash $ 20,235 Fixed assets 8,902 Intangible assets with estimated useful lives: Technology 5 2,900,000 Replacement cost and relief from royalty Customer relationships 6 3,860,000 Multi-period excess earnings Goodwill 4,560,099 Total assets acquired 11,349,236 Current liabilities (344,136 ) Net assets acquired $ 11,005,100 Supplemental Combined Pro Forma Information The following unaudited pro forma financial information presents combined results of operations for the periods presented as if the acquisitions of both Tellenger and Gray Matters had been completed on January 1, 2021. The pro forma data are for informational purposes only and are not January 1, 2021, not Three months ended September 30, Nine months ended September 30, 2022 2021 2022 2021 Revenues $ 2,306,379 $ 4,299,925 $ 9,619,273 $ 13,677,429 Net loss $ (4,700,519 ) $ (802,424 ) $ (8,304,268 ) $ (2,128,680 )

Note 7 - Intangible Assets and

Note 7 - Intangible Assets and Goodwill	9 Months Ended
	Sep. 30, 2022
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	Note 7. Intangible Assets and Goodwill Information regarding our intangible assets is as follows: Weighted Average Useful Life (Years) December 31, 2021 Additions September 30, 2022 Intangible assets with estimated useful lives Technology 5.0 $ 2,900,000 $ - $ 2,900,000 Customer relationships 6.4 4,950,000 - 4,950,000 Non-compete agreements 3.0 120,000 - 120,000 Accumulated amortization (201,032 ) (1,049,679 ) (1,250,711 ) Sub-total 7,768,968 (1,049,679 ) 6,719,289 Intangible assets with indefinite lives Trade names Indefinite 280,000 - 280,000 Net identifiable intangible assets $ 8,048,968 $ (1,049,679 ) $ 6,999,289 Information regarding our goodwill for each operating segment is as follows: Tellenger Blockchain SCM Corporate Consolidated Goodwill, gross Balance at December 31, 2021 $ 785,000 $ 4,560,098 $ 2,240,171 $ 7,585,269 Additions - - - - Balance at September 30, 2022 785,000 4,560,098 2,240,171 7,585,269 Cumulative impairment loss Balance at December 31, 2021 - - - - Impairment expense - (2,254,624 ) - (2,254,624 ) Balance at September 30, 2022 - (2,254,624 ) - (2,254,624 ) Goodwill, net Balance at December 31, 2021 $ 785,000 $ 4,560,098 $ 2,240,171 $ 7,585,269 Balance at September 30, 2022 $ 785,000 $ 2,305,474 $ 2,240,171 $ 5,330,645 See Note 5, As of September 30, 2022, five Remainder of 2022 $ 349,893 2023 1,399,572 2024 1,369,635 2025 1,359,576 2026 1,326,854 Thereafter 913,759 Total $ 6,719,289

Note 8 - Stock-based Compensati

Note 8 - Stock-based Compensation	9 Months Ended
	Sep. 30, 2022
Notes to Financial Statements
Share-Based Payment Arrangement [Text Block]	Note 8. Stock-Based Compensation We have three 2006 2006 “2006 April 12, 2016. 2016 2016 “2016 November 15, 2021. October 11, 2021, 2021 “2021 December 2, 2021, 2021 The Company recognizes compensation costs only for those shares expected to vest on a straight-line basis over the requisite service period of the awards. Fair values of option awards granted in the three September 30, 2022 2021, nine September 30, 2022 2021, Three months ended September 30, Nine Months ended September 30, 2022 2021 2022 2021 Risk-free interest rate 2.85% - 2.90% 0.84% 1.91% - 2.90% 0.46% - 0.92% Dividend yield 0% 0% 0% 0% Expected term (years) 3.25 - 6.00 5.00 3.25 - 6.00 5.00 Expected volatility 45.9% - 48.1% 46.8% 45.8% - 48.5% 47.1% - 92.6% Determining the assumptions for the expected term and volatility requires management to exercise significant judgment. The expected term represents the weighted-average period that options granted are expected to be outstanding giving consideration to vesting schedules. Since the Company does not There were 265,000 options with grant date fair values totaling $157,300 and 30,000 options with grant date fair values totaling $34,500 granted during the three September 30, 2022 2021, nine September 30, 2022 2021, three September 30, 2022 2021, nine September 30, 2022 2021, September 30, 2022, Total compensation expense related to these plans was $614,094 and $80,882 for the three September 30, 2022 2021, nine September 30, 2022 2021,

Note 9 - Revolving Line of Cred

Note 9 - Revolving Line of Credit and Notes Payable	9 Months Ended
	Sep. 30, 2022
Notes to Financial Statements
Debt Disclosure [Text Block]	Note 9. Revolving Line of Credit and Notes Payable On September 30, 2022, The Wall Street Journal September 30, 2022, no nine September 30, 2022. September 30, 2022 On April 16, 2021, The Wall Street Journal April 16, 2022. December 31 2021, no nine September 30, 2022. The Company previously had a revolving line of credit with another bank (“prior LOC”) providing for demand or short-term borrowings of up to $1,000,000 at an interest rate of the greater of 4.0% or LIBOR +3.5%. The prior LOC originally was due to expire on July 31, 2021 May 3, 2021. On April 16, 2021, two December 30, 2021, To provide additional net working capital support, the Company borrowed $150,000 from the sellers of Tellenger for a period of 90 April 7, 2021, July 2021.

Note 10 - Common Stock Purchase

Note 10 - Common Stock Purchase Agreement	9 Months Ended
	Sep. 30, 2022
Notes to Financial Statements
Common Stock Purchase Agreement [Text Bock]	Note 10. Common Stock Purchase Agreement On July 8, 2022, not no 1933, may September 30, 2022,

Note 11 - Private Offerings of

Note 11 - Private Offerings of Common Stock	9 Months Ended
	Sep. 30, 2022
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	Note 11. Private Offerings of Common Stock During August 2022 In March 2021, On August 26, 2021, one one one August 31, 2026. On December 10, 2021, January 1, 2023 December 31, 2026. not January 1, 2024, 10 The total offering costs associated with the sales of unregistered shares of common stock in 2022 2021 not

Note 12 - Income Taxes

Note 12 - Income Taxes	9 Months Ended
	Sep. 30, 2022
Notes to Financial Statements
Income Tax Disclosure [Text Block]	Note 12. During the three nine September 30, 2022, three nine September 30, 2022 three September 30, 2022 three nine September 30, 2021, 0% three nine September 30, 2021,

Note 13 - (Loss) Income Per Sha

Note 13 - (Loss) Income Per Share	9 Months Ended
	Sep. 30, 2022
Notes to Financial Statements
Earnings Per Share [Text Block]	Note 13. Basic loss per share excludes dilution and is computed by dividing loss available to common shareholders by the weighted-average number of shares outstanding for the period. Diluted earnings (loss) per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock, except for periods when the Company reports a net loss because the inclusion of such items would be antidilutive. The antidilutive effect of 437,352 shares from stock options and zero shares from warrants were excluded from diluted shares for the three September 30, 2022, nine September 30, 2022. three September 30, 2021. The following is a reconciliation of the amounts used in calculating basic and diluted net (loss) income per common share: Three months ended September 30, Nine months ended September 30, 2022 2021 2022 2021 Net (loss) income $ (4,700,519 ) $ (95,527 ) $ (8,304,268 ) $ 218,445 Basic weighted average shares outstanding 18,382,131 12,596,126 17,688,528 11,957,878 Dilutive effect of warrants and/or options - - - 627,036 Diluted weighted average shares outstanding 18,382,131 12,596,126 17,688,528 12,584,914 Basic (loss)/earnings per share $ (0.26 ) $ (0.01 ) $ (0.47 ) $ 0.02 Diluted (loss)/earnings per share $ (0.26 ) $ (0.01 ) $ (0.47 ) $ 0.02

Significant Accounting Policies

Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Organization and Business [Policy Text Block]	Organization and Business WaveDancer, Inc. (“WaveDancer”), formerly known as Information Analysis Incorporated (“IAI”), is engaged in providing professional services to U.S. government agencies to modernize information technology services, in selling and supporting third December, 2021 third two Liquidity and Going Concern During the nine September 30, 2022, September 30, 2022, zero no one The accompanying unaudited condensed consolidated financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates continuity of operations, realization of assets, and satisfaction of liabilities in the ordinary course of business. The propriety of using the going-concern basis is dependent upon, among other things, the achievement of future profitable operations, the ability to generate sufficient cash from operations and potential other funding sources, in addition to cash on-hand, to meet its obligations as they become due. The Company’s unaudited consolidated financial statements do not
Basis of Accounting, Policy [Policy Text Block]	Unaudited Interim Condensed Consolidated Financial Statements The accompanying unaudited condensed consolidated financial statements (“financial statements”) have been prepared in conformity with U.S. generally accepted accounting principles (“GAAP”) for interim financial information and with the instructions for Form 10 8 03 X. not December 31, 2021 10 April 12, 2022 ( December 31, 2021 not The condensed consolidated financial statements as of September 30, 2022, three nine September 30, 2022 Other than disclosing our policy for software development costs since these costs are now, and will likely continue to be, material, and a clarification of our policy for goodwill and intangibles, both as discussed below, there have been no September 30, 2022, 1,
Use of Estimates, Policy [Policy Text Block]	Use of Estimates Preparation of condensed consolidated financial statements in conformity with GAAP requires us to make estimates and assumptions that affect the amounts reported and disclosed in the financial statements and the accompanying notes. Actual results could differ materially from these estimates due to uncertainties, including the impact of rising interest rates on valuation methods as discussed in Note 5
Reclassification, Comparability Adjustment [Policy Text Block]	Reclassification Beginning with the three March 31, 2022, nine September 30, 2021,
Internal Use Software, Policy [Policy Text Block]	Software Development Costs The Company capitalizes costs related to software developed or obtained for internal use in accordance with the ASC 350 40, 350 40” 350 40: ● Preliminary project stage: (a) conceptual formulation of alternatives; (b) evaluation of alternatives; (c) determination of existence of needed technology; and (d) final selection of alternatives. Internal and external costs incurred during the preliminary project stage are expensed as incurred. ● Application development stage: (a) design of chosen path, including software configuration and software interfaces; (b) coding; (c) installation to hardware; and (d) testing, including parallel processing phase. Internal and external costs incurred to develop internal-use computer software during the application development stage are capitalized. ● Post-implementation-operation stage: (a) training; and (b) application maintenance. Internal and external costs incurred during the post-implementation-operation stage are expensed as incurred. The Company is continuing to develop its blockchain SCM software which it markets under a Software as a Service ("SaaS") model, whereby, a customer does not Therefore, when the software is used to produce a product or in a process to provide a service to a customer, and the customer is not 350 40. one not As of September 30, 2022
Goodwill and Intangible Assets, Policy [Policy Text Block]	Intangibles and Goodwill The Company accounts for goodwill and other intangible assets in accordance with ASC Topic 350, 350” not not may not October 31 Management evaluates the recoverability of the Company’s indefinite-lived intangible assets (tradenames) annually on October 31, Management evaluates the recoverability of the Company’s finite-lived intangible assets and other long-lived assets when events or circumstances indicate a potential impairment exists. In determining if impairment exists, the Company estimates the undiscounted cash flows to be generated from the use and ultimate disposition of these assets or asset groups that contain those assets. If impairment is indicated based on a comparison of an asset group’s carrying values and the undiscounted cash flows, the impairment loss is measured as the amount by which the carrying amount of the asset group exceeds the fair value of the asset group.
Income Tax, Policy [Policy Text Block]	Income Taxes Deferred tax assets and liabilities are computed based on the difference between the financial statement and tax basis of assets and liabilities and are measured by applying enacted tax rates and laws for the taxable years in which those differences are expected to reverse. In addition, a valuation allowance is required to be recognized if it is believed more likely than not not not, September 30, 2022, December 31, 2021, no no not
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Concentration of Credit Risk During the three September 30, 2022, five one During the three September 30, 2021, five one During the nine September 30, 2022, two one During the nine September 30, 2021 five one The Company sold third one three September 30, 2022 2021, nine September 30, 2022 2021, As of September 30, 2022, one As of September 30, 2021, one

Note 2 - Revenue from Contrac_2

Note 2 - Revenue from Contracts with Customers (Tables)	9 Months Ended
	Sep. 30, 2022
Notes Tables
Disaggregation of Revenue [Table Text Block]	Three months ended September 30, 2022 2021 Contract Type Amount Percentage Amount Percentage Services time & materials $ 1,896,829 82.2 % $ 2,705,099 62.9 % Services fixed price over time 58,965 2.6 % 19,175 0.5 % Services combination 50,440 2.2 % 47,060 1.1 % Services fixed price per unit 107,778 4.7 % 26,771 0.6 % Third-party software 59,076 2.6 % 1,445,757 33.6 % Software support & maintenance 44,804 1.9 % 48,421 1.1 % Incentive payments 88,487 3.8 % 7,642 0.2 % Total revenue $ 2,306,379 100.0 % $ 4,299,925 100.0 % Nine months ended September 30, 2022 2021 Contract Type Amount Percentage Amount Percentage Services time & materials $ 5,963,361 62.0 % $ 7,519,190 60.4 % Services fixed price over time 161,273 1.7 % 452,726 3.6 % Firm fixed price 566,862 5.9 % - - Services combination 80,520 0.8 % 506,331 4.1 % Services fixed price per unit 253,379 2.6 % 87,391 0.7 % Third-party software 2,345,884 24.4 % 3,683,967 29.6 % Software support & maintenance 142,891 1.5 % 150,696 1.2 % Incentive payments 105,103 1.1 % 51,166 0.4 % Total revenue $ 9,619,273 100.0 % $ 12,451,467 100.0 %
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	September 30, 2022 December 31, 2021 Billed federal government $ 1,491,705 $ 1,594,473 Billed commercial 40,469 - Unbilled receivables - 70,389 Accounts receivable $ 1,532,174 $ 1,664,862
Contract with Customer, Contract Asset, Contract Liability, and Receivable [Table Text Block]	Balance as of December 31, 2020 $ 210,688 Contract assets added 131,923 Balance as of March 31, 2021 342,611 Contract assets added 134,657 Balance as of June 30, 2021 477,268 Contract assets added 45,895 Reduction in contract assets (523,163 ) Balance as of September 30, 2021 $ - Balance as of December 31, 2021 $ 186,835 Contract liabilities added 19,280 Revenue recognized (56,423 ) Balance as of March 31, 2022 149,692 Contract liabilities added 87,612 Revenue recognized (71,461 ) Balance as of June 30, 2022 165,843 Contract liabilities added 2,491 Revenue recognized (130,648 ) Balance as of September 30, 2022 $ 37,686 Balance as of December 31, 2020 $ 946,884 Contract liabilities added 93,934 Revenue recognized (585,322 ) Balance as of March 31, 2021 455,496 Contract liabilities added 4,815 Revenue recognized (354,427 ) Balance as of June 30, 2021 105,884 Contract liabilities added 79,640 Revenue recognized (107,479 ) Balance as of September 30, 2021 $ 78,045
Deferred Costs of Revenue [Table Text Block]	Balance as of December 31, 2021 $ 154,218 Deferred costs added 2,800 Deferred costs expensed (55,362 ) Balance as of March 31, 2022 101,656 Deferred costs expensed (53,434 ) Balance as of June 30, 2022 48,222 Deferred costs expensed (48,222 ) Balance as of September 30, 2022 $ - Balance as of December 31, 2020 $ 89,068 Deferred costs added 17,406 Deferred costs expensed (75,223 ) Balance as of March 31, 2021 31,251 Deferred costs added 11,188 Deferred costs expensed (16,681 ) Balance as of June 30, 2021 25,758 Deferred costs added 194,686 Deferred costs expensed (33,118 ) Balance as of September 30, 2021 $ 187,326

Note 3 - Segment Financial In_2

Note 3 - Segment Financial Information (Tables)	9 Months Ended
	Sep. 30, 2022
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Three Months Ended 9/30/22 Nine Months Ended 9/30/22 Tellenger Blockchain Corporate Consolidated Tellenger Blockchain Corporate Consolidated Revenue $ 2,306,379 $ - $ - $ 2,306,379 $ 9,052,411 $ 566,862 $ - $ 9,619,273 Operating income (loss) $ 250,712 $ (3,292,257 ) $ (1,696,317 ) $ (4,737,862 ) $ 661,394 $ (4,124,511 ) $ (5,784,490 ) $ (9,247,607 ) Interest expense (20,437 ) (59,574 ) Other income, net 3,188 3,977 Loss before provision for income taxes $ (4,755,111 ) $ (9,303,204 ) As of September 30, 2022 Tellenger Blockchain SCM Corporate Consolidated Intangible assets $ 1,225,844 $ 5,773,445 $ - $ 6,999,289 Total assets $ 6,858,228 $ 7,137,786 $ 2,611,677 $ 16,607,691

Note 4 - Leases (Tables)

Note 4 - Leases (Tables)	9 Months Ended
	Sep. 30, 2022
Notes Tables
Lessee, Operating Lease, Liability, Maturity [Table Text Block]	Remainder of 2022 $ 56,639 2023 228,862 2024 174,721 2025 74,804 2026 70,220 Total lease payments 605,246 Less: discount (48,418 ) Present value of lease liabilities $ 556,828

Note 5 - Fair Value Measureme_2

Note 5 - Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2022
Notes Tables
Fair Value, Assets Measured on Recurring Basis [Table Text Block]	September 30, 2022 Level 1 Level 2 Level 3 Total Cash equivalents: Money market funds $ 980,112 $ - $ - $ 980,112 December 31, 2021 Level 1 Level 2 Level 3 Total Cash equivalents: Money market funds $ 1,600,663 $ - $ - $ 1,660,663 Other liabilities: Fair value of contingent consideration $ - $ - $ 930,000 $ 930,000 Fair value of contingent consideration: December 31, 2021 $ 930,000 Change in fair value 12,609 March 31, 2022 942,609 Change in fair value (942,609 ) June 30, 2022 - Change in fair value - September 30, 2022 $ -
Fair Value Measurements, Nonrecurring [Table Text Block]	Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Impairment of goodwill $ 2,254,624 $ - $ 2,254,624 $ -

Note 6 - Acquisitions (Tables)

Note 6 - Acquisitions (Tables)	9 Months Ended
	Sep. 30, 2022
Notes Tables
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	Useful Amounts Valuation Methodology Cash $ 81,473 Accounts receivable 611,471 Other current assets 6,338 Intangible assets with estimated useful lives: Customer relationships 8 1,090,000 Replacement cost and relief from royalty Non-compete agreements 3 120,000 Multi-period excess earnings Intangible assets with indefinite lives: Trade names 280,000 Goodwill 785,000 Total assets acquired 2,974,282 Current liabilities (458,925 ) Net assets acquired $ 2,515,357 Useful Amounts Valuation Methodology Cash $ 20,235 Fixed assets 8,902 Intangible assets with estimated useful lives: Technology 5 2,900,000 Replacement cost and relief from royalty Customer relationships 6 3,860,000 Multi-period excess earnings Goodwill 4,560,099 Total assets acquired 11,349,236 Current liabilities (344,136 ) Net assets acquired $ 11,005,100
Business Acquisition, Pro Forma Information [Table Text Block]	Three months ended September 30, Nine months ended September 30, 2022 2021 2022 2021 Revenues $ 2,306,379 $ 4,299,925 $ 9,619,273 $ 13,677,429 Net loss $ (4,700,519 ) $ (802,424 ) $ (8,304,268 ) $ (2,128,680 )
Gray Matters [Member]
Notes Tables
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	Net cash consideration $ 7,240,100 Buyer common stock 1,500,000 Fair value of deferred consideration 1,335,000 Fair value of contingent consideration 930,000 Total $ 11,005,100

Note 7 - Intangible Assets an_2

Note 7 - Intangible Assets and Goodwill (Tables)	9 Months Ended
	Sep. 30, 2022
Notes Tables
Schedule of Intangible Assets and Goodwill [Table Text Block]	Weighted Average Useful Life (Years) December 31, 2021 Additions September 30, 2022 Intangible assets with estimated useful lives Technology 5.0 $ 2,900,000 $ - $ 2,900,000 Customer relationships 6.4 4,950,000 - 4,950,000 Non-compete agreements 3.0 120,000 - 120,000 Accumulated amortization (201,032 ) (1,049,679 ) (1,250,711 ) Sub-total 7,768,968 (1,049,679 ) 6,719,289 Intangible assets with indefinite lives Trade names Indefinite 280,000 - 280,000 Net identifiable intangible assets $ 8,048,968 $ (1,049,679 ) $ 6,999,289
Schedule of Goodwill [Table Text Block]	Tellenger Blockchain SCM Corporate Consolidated Goodwill, gross Balance at December 31, 2021 $ 785,000 $ 4,560,098 $ 2,240,171 $ 7,585,269 Additions - - - - Balance at September 30, 2022 785,000 4,560,098 2,240,171 7,585,269 Cumulative impairment loss Balance at December 31, 2021 - - - - Impairment expense - (2,254,624 ) - (2,254,624 ) Balance at September 30, 2022 - (2,254,624 ) - (2,254,624 ) Goodwill, net Balance at December 31, 2021 $ 785,000 $ 4,560,098 $ 2,240,171 $ 7,585,269 Balance at September 30, 2022 $ 785,000 $ 2,305,474 $ 2,240,171 $ 5,330,645
Finite-Lived Intangible Assets Amortization Expense [Table Text Block]	Remainder of 2022 $ 349,893 2023 1,399,572 2024 1,369,635 2025 1,359,576 2026 1,326,854 Thereafter 913,759 Total $ 6,719,289

Note 8 - Stock-based Compensa_2

Note 8 - Stock-based Compensation (Tables)	9 Months Ended
	Sep. 30, 2022
Notes Tables
Schedule of Share-Based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	Three months ended September 30, Nine Months ended September 30, 2022 2021 2022 2021 Risk-free interest rate 2.85% - 2.90% 0.84% 1.91% - 2.90% 0.46% - 0.92% Dividend yield 0% 0% 0% 0% Expected term (years) 3.25 - 6.00 5.00 3.25 - 6.00 5.00 Expected volatility 45.9% - 48.1% 46.8% 45.8% - 48.5% 47.1% - 92.6%

Note 13 - (Loss) Income Per S_2

Note 13 - (Loss) Income Per Share (Tables)	9 Months Ended
	Sep. 30, 2022
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Three months ended September 30, Nine months ended September 30, 2022 2021 2022 2021 Net (loss) income $ (4,700,519 ) $ (95,527 ) $ (8,304,268 ) $ 218,445 Basic weighted average shares outstanding 18,382,131 12,596,126 17,688,528 11,957,878 Dilutive effect of warrants and/or options - - - 627,036 Diluted weighted average shares outstanding 18,382,131 12,596,126 17,688,528 12,584,914 Basic (loss)/earnings per share $ (0.26 ) $ (0.01 ) $ (0.47 ) $ 0.02 Diluted (loss)/earnings per share $ (0.26 ) $ (0.01 ) $ (0.47 ) $ 0.02

Note 1 - Summary of Significa_2

Note 1 - Summary of Significant Accounting Policies (Details Textual)	3 Months Ended			9 Months Ended
	Sep. 30, 2022 USD ($)	Jun. 30, 2022	Sep. 30, 2021 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Dec. 31, 2021 USD ($)
Number of Operating Segments	2			2
Operating Income (Loss), Total	$ (4,737,862)		$ (84,267)	$ (9,247,607)	$ 238,583
Tellenger Working Capital	1,280,663			1,280,663
Cash and Cash Equivalents, at Carrying Value, Total	1,521,651			1,521,651		$ 4,931,302
Retained Earnings (Accumulated Deficit), Total	(21,741,231)			(21,741,231)		$ (13,436,963)
Capitalized Computer Software, Gross	214,251			214,251
Capitalized Computer Software, Accumulated Amortization	$ 0			$ 0
Number of Reporting Units	2			2
Product Concentration Risk [Member] | Revenue Benchmark [Member] | Prime Contracts with U.S. Government Agencies [Member]
Concentration Risk, Percentage	11.40%		37%	32.80%	35.10%
Number of Major Suppliers					1
Product Concentration Risk [Member] | Revenue Benchmark [Member] | Subcontracts under Federal Procurements [Member]
Concentration Risk, Percentage	82.80%		62.90%	63.80%	63.50%
Product Concentration Risk [Member] | Revenue Benchmark [Member] | Commercial Contracts [Member]
Concentration Risk, Percentage	5.80%		0.20%	3.30%	1.40%
Product Concentration Risk [Member] | Revenue Benchmark [Member] | Subcontracts under Federal Procurements, Contract One [Member]
Concentration Risk, Percentage	30.90%		32.50%	25.80%	33.10%
Number of Major Suppliers				1
Product Concentration Risk [Member] | Revenue Benchmark [Member] | Subcontracts under Federal Procurements, Contract Two [Member]
Concentration Risk, Percentage	21.30%		11.40%	15.60%
Product Concentration Risk [Member] | Revenue Benchmark [Member] | Subcontracts under Federal Procurements, Contract Three [Member]
Concentration Risk, Percentage	13%		10.60%
Product Concentration Risk [Member] | Revenue Benchmark [Member] | Multiple Subcontracts [Member]
Concentration Risk, Percentage	49.90%		45.80%	38.90%	44.30%
Number of Major Suppliers	1		1
Product Concentration Risk [Member] | Revenue Benchmark [Member] | Prime Contracts with U.S. Government Agencies, Contract One [Member]
Concentration Risk, Percentage				11.10%
Supplier Concentration Risk [Member] | Revenue Benchmark [Member]
Number of Major Suppliers		1
Supplier Concentration Risk [Member] | Revenue Benchmark [Member] | One Supplier [Member]
Concentration Risk, Percentage	8.30%		34.80%	27%	30.80%
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Subcontracts under Federal Procurements, Contract One [Member]
Concentration Risk, Percentage				66.80%	63.70%
Number of Major Customers				1	1

Note 2 - Revenue from Contrac_3

Note 2 - Revenue from Contracts with Customers (Details Textual) - USD ($)		3 Months Ended				9 Months Ended
	Dec. 31, 2021	Sep. 30, 2022	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2022	Sep. 30, 2021
Accounts Receivable, Allowance for Credit Loss, Ending Balance	$ 0	$ 0				$ 0
Contract with Customer, Asset, Contract Assets Added	0		$ 45,895	$ 134,657	$ 131,923	0
Contract with Customer, Liability, Revenue Recognized		48,708	$ 58,556			160,809	$ 946,884
Capitalized Contract Cost, Net, Total	$ 0	$ 0				$ 0

Note 2 - Revenue from Contrac_4

Note 2 - Revenue from Contracts with Customers - Disaggregation of Revenue From Contracts with Customers (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Revenue, Amount	$ 2,306,379	$ 4,299,925	$ 9,619,273	$ 12,451,467
Services Time and Materials [Member]
Revenue, Amount	$ 1,896,829	$ 2,705,099	$ 5,963,361	$ 7,519,190
Services Time and Materials [Member] | Revenue Benchmark [Member] | Product Concentration Risk [Member]
Revenue, Percentage	82.20%	62.90%	62%	60.40%
Services Fixed Price Over Time [Member]
Revenue, Amount	$ 58,965	$ 19,175	$ 161,273	$ 452,726
Services Fixed Price Over Time [Member] | Revenue Benchmark [Member] | Product Concentration Risk [Member]
Revenue, Percentage	2.60%	0.50%	1.70%	3.60%
Services Fixed Price [Member]
Revenue, Amount			$ 566,862	$ 0
Services Fixed Price [Member] | Revenue Benchmark [Member] | Product Concentration Risk [Member]
Revenue, Percentage			5.90%	0%
Services Combination [Member]
Revenue, Amount	$ 50,440	$ 47,060	$ 80,520	$ 506,331
Services Combination [Member] | Revenue Benchmark [Member] | Product Concentration Risk [Member]
Revenue, Percentage	2.20%	1.10%	0.80%	4.10%
Services Fixed Price per Unit [Member]
Revenue, Amount	$ 107,778	$ 26,771	$ 253,379	$ 87,391
Services Fixed Price per Unit [Member] | Revenue Benchmark [Member] | Product Concentration Risk [Member]
Revenue, Percentage	4.70%	0.60%	2.60%	0.70%
Third-Party Software [Member]
Revenue, Amount	$ 59,076	$ 1,445,757	$ 2,345,884	$ 3,683,967
Third-Party Software [Member] | Revenue Benchmark [Member] | Product Concentration Risk [Member]
Revenue, Percentage	2.60%	33.60%	24.40%	29.60%
Software Support and Maintenance [Member]
Revenue, Amount	$ 44,804	$ 48,421	$ 142,891	$ 150,696
Software Support and Maintenance [Member] | Revenue Benchmark [Member] | Product Concentration Risk [Member]
Revenue, Percentage	1.90%	1.10%	1.50%	1.20%
Incentive Payments [Member]
Revenue, Amount	$ 88,487	$ 7,642	$ 105,103	$ 51,166
Incentive Payments [Member] | Revenue Benchmark [Member] | Product Concentration Risk [Member]
Revenue, Percentage	3.80%	0.20%	1.10%	0.40%
All Products and Service [Member] | Revenue Benchmark [Member] | Product Concentration Risk [Member]
Revenue, Percentage	100%	100%	100%	100%

Note 2 - Revenue from Contrac_5

Note 2 - Revenue from Contracts with Customers - Accounts Receivable (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Accounts receivable	$ 1,532,174	$ 1,664,862
Billed Revenues [Member] | Government Sector [Member]
Accounts receivable	1,491,705	1,594,473
Billed Revenues [Member] | Commercial and Industrial Sector [Member]
Accounts receivable	40,469	0
Unbilled Revenues [Member]
Accounts receivable	$ 0	$ 70,389

Note 2 - Revenue from Contrac_6

Note 2 - Revenue from Contracts with Customers - Changes in Contract Assets and Liabilities (Details) - USD ($)		3 Months Ended						9 Months Ended
	Dec. 31, 2021	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2022
Contract assets, balance					$ 477,268	$ 342,611	$ 210,688
Contract assets added	$ 0				45,895	134,657	131,923	$ 0
Reduction in contract assets					(523,163)
Contract assets, balance					0	477,268	342,611
Contract assets, balance		$ 165,843	$ 149,692	$ 186,835	105,884	455,496	946,884	186,835
Contract liabilities added		2,491	87,612	19,280	79,640	4,815	93,934
Revenue recognized		(130,648)	(71,461)	(56,423)	(107,479)	(354,427)	(585,322)
Contract liabilities, balance	$ 186,835	$ 37,686	$ 165,843	$ 149,692	$ 78,045	$ 105,884	$ 455,496	$ 37,686

Note 2 - Revenue from Contrac_7

Note 2 - Revenue from Contracts with Customers - Deferred Costs of Revenue Balances Included in Prepaid Expenses (Details) - USD ($)	3 Months Ended
	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021
Balance, deferred costs of revenue	$ 48,222	$ 101,656	$ 154,218	$ 25,758	$ 31,251	$ 89,068
Deferred costs added			2,800	194,686	11,188	17,406
Deferred costs expensed	(48,222)	(53,434)	(55,362)	(33,118)	(16,681)	(75,223)
Balance, deferred costs of revenue	0	48,222	101,656	187,326	25,758	31,251
Balance, deferred costs of revenue	$ 0	$ 48,222	$ 101,656	$ 187,326	$ 25,758	$ 31,251

Note 3 - Segment Financial In_3

Note 3 - Segment Financial Information - Schedule of Segment Reporting Information by Segment (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Revenue	$ 2,306,379		$ 9,619,273
Operating income (loss)	(4,737,862)	$ (84,267)	(9,247,607)	$ 238,583
Interest expense	(20,437)	(15,055)	(59,574)	(31,738)
Other income, net	3,188	3,795	3,977	11,600
Loss before provision for income taxes	(4,755,111)	$ (95,527)	(9,303,204)	$ 218,445
Intangible assets, net of accumulated amortization of $1,250,711 and $201,032	6,999,289		6,999,289		$ 8,048,968
Total assets	16,607,691		16,607,691		$ 23,362,643
Tellenger Segment [Member]
Revenue	2,306,379		9,052,411
Operating income (loss)	250,712		661,394
Intangible assets, net of accumulated amortization of $1,250,711 and $201,032	1,225,844		1,225,844
Total assets	6,858,228		6,858,228
Blockchain SCM Segment [Member]
Revenue			566,862
Operating income (loss)	(3,292,257)		(4,124,511)
Intangible assets, net of accumulated amortization of $1,250,711 and $201,032	5,773,445		5,773,445
Total assets	7,137,786		7,137,786
Corporate Segment [Member]
Revenue
Operating income (loss)	(1,696,317)		(5,784,490)
Intangible assets, net of accumulated amortization of $1,250,711 and $201,032	0		0
Total assets	$ 2,611,677		$ 2,611,677

Note 4 - Leases (Details Textua

Note 4 - Leases (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Lessee, Operating Lease, Rent Escalations, Percentage			2.50%
Operating Lease, Weighted Average Remaining Lease Term (Month)	37 months		37 months
Operating Lease, Weighted Average Discount Rate, Percent	5%		5%
Operating Lease, Expense	$ 53,560	$ 15,985	$ 164,280	$ 68,229
Minimum [Member]
Lessee, Operating Lease, Term of Contract (Month)	37 months		37 months
Maximum [Member]
Lessee, Operating Lease, Term of Contract (Month)	67 months		67 months

Note 4 - Leases - Operating Lea

Note 4 - Leases - Operating Lease Maturities (Details)	Sep. 30, 2022 USD ($)
Remainder of 2022	$ 56,639
2023	228,862
2024	174,721
2025	74,804
2026	70,220
Total lease payments	605,246
Less: discount	(48,418)
Present value of lease liabilities	$ 556,828

Note 5 - Fair Value Measureme_3

Note 5 - Fair Value Measurements (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Fair Value, Asset (Liability), Recurring Basis, Still Held, Unrealized Gain (Loss)	$ 0		$ 0
Goodwill, Impairment Loss	$ 2,254,624	$ 0	$ 2,254,624	$ 0
Measurement Input, Discount Rate [Member]
Reporting Unit, Measurement Input	22.50%		22.50%
Measurement Input, Long-Term Revenue Growth Rate [Member]
Reporting Unit, Measurement Input	3%		3%

Note 5 - Fair Value Measureme_4

Note 5 - Fair Value Measurements - Financial Assets Measured at Fair Value on Recurring Basis (Details) - Fair Value, Recurring [Member] - USD ($)	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021
Fair Value, Inputs, Level 1 [Member] | Money Market Funds [Member]
Money market funds	$ 980,112			$ 1,600,663
Fair Value, Inputs, Level 3 [Member]
Fair value of contingent consideration				930,000
December 31, 2021	0	$ 0	$ 942,609	930,000
Change in fair value	0	$ (942,609)	$ 12,609
Fair Value, Inputs, Level 3 [Member] | Money Market Funds [Member]
Money market funds	$ 980,112			$ 1,660,663

Note 5 - Fair Value Measureme_5

Note 5 - Fair Value Measurements - Schedule of Goodwill (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Goodwill impairment	$ 2,254,624	$ 0	$ 2,254,624	$ 0

Note 6 - Acquisitions (Details

Note 6 - Acquisitions (Details Textual) - USD ($)			1 Months Ended	3 Months Ended		9 Months Ended		12 Months Ended
	Dec. 10, 2021	Apr. 07, 2021	Jun. 30, 2022	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Interest Expense, Total				$ 20,437	$ 15,055	$ 59,574	$ 31,738
Business Combination, Contingent Consideration Arrangements, Change in Amount of Contingent Consideration, Liability						(930,000)	$ 0
Tellenger, Inc. [Member]
Business Combination, Consideration Transferred, Total		$ 2,515,357
Payments to Acquire Businesses, Gross		$ 2,315,357
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares)		68,264
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable		$ 200,000
Gray Matters [Member]
Business Combination, Consideration Transferred, Total	$ 11,005,100
Payments to Acquire Businesses, Gross	$ 7,240,100
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares)	436,481
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable	$ 1,500,000
Business Combination, Consideration Transferred, Liabilities Incurred						1,394,467		$ 1,335,000
Business Combination, Deferred Cash Payment After Closing Date	1,500,000
Business Acquisition, Intangibles, Expected Tax Deductible Amount	0
Gray Matters [Member] | Deferred Consideration of Cash Payment [Member]
Business Combination, Consideration Transferred, Liabilities Incurred	$ 1,335,000
Business Combination, Contingent Consideration, Discount Rate	6%
Interest Expense, Total						$ 59,467
Gray Matters [Member] | Contingent Consideration by Performance Metrics [Member]
Business Combination, Consideration Transferred, Liabilities Incurred	$ 930,000
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, Minimum	0
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, Maximum	4,000,000
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, Low	500,000
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High	1,500,000
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, Most Likely Amount	$ 1,000,000
Business Combination, Contingent Consideration, Liability, Total			$ 0
Business Combination, Contingent Consideration Arrangements, Change in Amount of Contingent Consideration, Liability			$ (9)

Note 6 - Acquisitions - Assets

Note 6 - Acquisitions - Assets Acquired and Liabilities Assumed (Details) - USD ($)			9 Months Ended
	Dec. 10, 2021	Apr. 07, 2021	Sep. 30, 2022	Dec. 31, 2021
Goodwill			$ 5,330,645	$ 7,585,269
Technology-Based Intangible Assets [Member]
Useful Life (Year)			5 years
Customer Relationships [Member]
Useful Life (Year)			6 years 4 months 24 days
Noncompete Agreements [Member]
Useful Life (Year)			3 years
Tellenger, Inc. [Member]
Cash		$ 81,473
Accounts receivable		611,471
Other current assets		6,338
Goodwill		785,000
Total assets acquired		2,974,282
Current liabilities		(458,925)
Net assets acquired		2,515,357
Tellenger, Inc. [Member] | Trade Names [Member]
Trade names		$ 280,000
Tellenger, Inc. [Member] | Customer Relationships [Member]
Useful Life (Year)		8 years
Finite-Lived Intangibles		$ 1,090,000
Tellenger, Inc. [Member] | Noncompete Agreements [Member]
Useful Life (Year)		3 years
Finite-Lived Intangibles		$ 120,000
Gray Matters [Member]
Cash	$ 20,235
Goodwill	4,560,099
Total assets acquired	11,349,236
Current liabilities	(344,136)
Net assets acquired	11,005,100
Fixed assets	$ 8,902
Gray Matters [Member] | Technology-Based Intangible Assets [Member]
Useful Life (Year)	5 years
Finite-Lived Intangibles	$ 2,900,000
Gray Matters [Member] | Customer Relationships [Member]
Useful Life (Year)	6 years
Finite-Lived Intangibles	$ 3,860,000

Note 6 - Acquisitions - Purchas

Note 6 - Acquisitions - Purchase Price Allocation (Details) - Gray Matters [Member] - USD ($)		9 Months Ended	12 Months Ended
	Dec. 10, 2021	Sep. 30, 2022	Dec. 31, 2021
Net cash consideration	$ 7,240,100
Buyer common stock	1,500,000
Fair value of deferred consideration		$ 1,394,467	$ 1,335,000
Total	11,005,100
Deferred Consideration of Cash Payment [Member]
Fair value of deferred consideration	1,335,000
Contingent Consideration by Performance Metrics [Member]
Fair value of deferred consideration	$ 930,000

Note 6 - Acquisitions - Unaudit

Note 6 - Acquisitions - Unaudited Pro Forma Information (Details) - Gray Matters [Member] - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Revenues	$ 2,306,379	$ 4,299,925	$ 9,619,273	$ 13,677,429
Net loss	$ (4,700,519)	$ (802,424)	$ (8,304,268)	$ (2,128,680)

Note 7 - Intangible Assets an_3

Note 7 - Intangible Assets and Goodwill - Schedule of Intangible Assets and Goodwill (Details)	9 Months Ended
	Sep. 30, 2022 USD ($)
Intangible assets with estimated useful lives	$ 7,768,968
Intangible assets with estimated useful lives	6,719,289
Accumulated amortization	(201,032)
Accumulated amortization, additions	(1,049,679)
Accumulated amortization	(1,250,711)
Net identifiable intangible assets	8,048,968
Net identifiable intangible assets	6,999,289
Trade Names [Member]
Intangible assets with indefinite lives	280,000
Intangible assets with indefinite lives	$ 280,000
Technology-Based Intangible Assets [Member]
Useful Life (Year)	5 years
Intangible assets with estimated useful lives	$ 2,900,000
Intangible assets with estimated useful lives	$ 2,900,000
Customer Relationships [Member]
Useful Life (Year)	6 years 4 months 24 days
Intangible assets with estimated useful lives	$ 4,950,000
Intangible assets with estimated useful lives	$ 4,950,000
Noncompete Agreements [Member]
Useful Life (Year)	3 years
Intangible assets with estimated useful lives	$ 120,000
Intangible assets with estimated useful lives	$ 120,000

Note 7 - Intangible Assets an_4

Note 7 - Intangible Assets and Goodwill - Goodwill (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Beginning Balance			$ 7,585,269
Additions
Ending Balance	$ 7,585,269		7,585,269
Cumulative impairment loss
Impairment expense	(2,254,624)	$ 0	(2,254,624)	$ 0
Cumulative impairment loss	(2,254,624)		(2,254,624)
Goodwill, net, beginning balance			7,585,269
Goodwill, net, ending balance	5,330,645		5,330,645
Tellenger Segment [Member]
Beginning Balance			785,000
Additions
Ending Balance	785,000		785,000
Cumulative impairment loss
Goodwill, net, beginning balance			785,000
Goodwill, net, ending balance	785,000		785,000
Blockchain SCM Segment [Member]
Beginning Balance			4,560,098
Additions
Ending Balance	4,560,098		4,560,098
Cumulative impairment loss
Impairment expense			(2,254,624)
Cumulative impairment loss	(2,254,624)		(2,254,624)
Goodwill, net, beginning balance			4,560,098
Goodwill, net, ending balance	2,305,474		2,305,474
Corporate Segment [Member]
Beginning Balance			2,240,171
Additions
Ending Balance	2,240,171		2,240,171
Cumulative impairment loss
Goodwill, net, beginning balance			2,240,171
Goodwill, net, ending balance	$ 2,240,171		$ 2,240,171

Note 7 - Intangible Assets an_5

Note 7 - Intangible Assets and Goodwill - Amortization Expense (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Remainder of 2022	$ 349,893
2023	1,399,572
2024	1,369,635
2025	1,359,576
2026	1,326,854
Thereafter	913,759
Total	$ 6,719,289	$ 7,768,968

Note 8 - Stock-based Compensa_3

Note 8 - Stock-based Compensation (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)	265,000	30,000	1,177,000	302,500
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Grant Date Fair Value	$ 157,300	$ 34,500	$ 2,231,970	$ 363,550
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period (in shares)	107,000	65,000	264,000	450,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total	$ 2,019,066		$ 2,019,066
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Month)			9 months 12 days
Share-Based Payment Arrangement, Expense	$ 614,094	$ 80,882	$ 1,455,835	$ 220,455

Note 8 - Stock-based Compensa_4

Note 8 - Stock-based Compensation - Assumptions (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Risk-free interest rate		0.84%
Dividend yield	0%	0%	0%	0%
Expected term (Year)		5 years		5 years
Expected volatility		46.80%
Minimum [Member]
Risk-free interest rate	2.85%		1.91%	0.46%
Expected term (Year)	3 years 3 months		3 years 3 months
Expected volatility	45.90%		45.80%	47.10%
Maximum [Member]
Risk-free interest rate	2.90%		2.90%	0.92%
Expected term (Year)	6 years		6 years
Expected volatility	48.10%		48.50%	92.60%

Note 9 - Revolving Line of Cr_2

Note 9 - Revolving Line of Credit and Notes Payable (Details Textual) - USD ($)	Apr. 16, 2021	Dec. 20, 2005	Sep. 30, 2022	Mar. 31, 2022	Apr. 07, 2021
Summit Community Bank [Member] | Term Loan [Member]
Debt Instrument, Face Amount	$ 1,000,000
Debt Instrument, Term (Year)	2 years
Debt Instrument, Interest Rate, Stated Percentage	4.89%
Sellers of Tellenger [Member] | Term Loan [Member]
Short-Term Debt, Total					$ 150,000
Revolving Credit Facility [Member] | Summit Community Bank Second Line[Member]
Line of Credit Facility, Maximum Borrowing Capacity			$ 1,000,000
Long-Term Line of Credit, Total			0
Line of Credit Facility, Remaining Borrowing Capacity			$ 1,000,000
Revolving Credit Facility [Member] | Summit Community Bank Second Line[Member] | Minimum [Member]
Debt Instrument, Interest Rate, Effective Percentage			3.99%
Revolving Credit Facility [Member] | Summit Community Bank Second Line[Member] | Maximum [Member]
Debt Instrument, Interest Rate, Effective Percentage			20%
Revolving Credit Facility [Member] | Summit Community Bank [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 1,000,000
Debt Instrument, Interest Rate, Effective Percentage	3.25%
Long-Term Line of Credit, Total				$ 0
Revolving Credit Facility [Member] | TD Bank [Member]
Line of Credit Facility, Maximum Borrowing Capacity		$ 1,000,000
Revolving Credit Facility [Member] | TD Bank [Member] | London Interbank Offered Rate (LIBOR) Swap Rate [Member]
Debt Instrument, Basis Spread on Variable Rate		3.50%
Revolving Credit Facility [Member] | TD Bank [Member] | Minimum [Member] | London Interbank Offered Rate (LIBOR) Swap Rate [Member]
Debt Instrument, Basis Spread on Variable Rate		4%

Note 10 - Common Stock Purcha_2

Note 10 - Common Stock Purchase Agreement (Details Textual) - USD ($)		3 Months Ended
	Jul. 08, 2022	Sep. 30, 2022	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2021
Common Stock, Par or Stated Value Per Share (in dollars per share)		$ 0.001				$ 0.001
Stock Issued During Period, Value, New Issues		$ 1,999,500	$ 2,800,000	$ 198,555	$ 495,999
Registration Rights Agreement [Member]
Common Stock, Maximum Shares Sold (in shares)	4,500,000
B. Riley Principal Capital II, LLC (the “Selling Stockholder”) [Member]
Purchase Agreement, Maximum Amount to be Sold	$ 15,000,000
Common Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.001
Stock Issued During Period, Shares, New Issues (in shares)		0
B. Riley Principal Capital II, LLC (the “Selling Stockholder”) [Member] | Registration Rights Agreement [Member]
Stock Issued During Period, Shares, New Issues (in shares)	89,835
Stock Issued During Period, Value, New Issues	$ 112,500

Note 11 - Private Offerings o_2

Note 11 - Private Offerings of Common Stock (Details Textual) - Private Placement [Member] - USD ($)			1 Months Ended
	Dec. 10, 2021	Aug. 26, 2021	Aug. 31, 2022	Mar. 31, 2021
Stock Issued During Period, Shares, New Issues (in shares)			1,572,506	330,666
Sale of Stock, Price Per Share (in dollars per share)			$ 1.20	$ 1.50
Proceeds from Issuance of Private Placement	$ 10,000,000	$ 2,800,000	$ 1,887,000	$ 495,999
Sale of Stock, Number of Units Issued (in shares)	3,289,526	1,400,000
Sale of Stock, Price per Unit (in dollars per share)	$ 3.04	$ 2
Sale of Stock, Number of Common Stock in Each Unit (in shares)		1
Sale of Stock, Number of Warrants in Each Unit (in shares)		1
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)	$ 4.50	$ 3
Common Stock, Capital Shares Reserved for Future Issuance (in shares)	657,933	1,400,000
Class of Warrant or Right, Minimum Weighted Average Price Per Share Required for Mandatory Exercise of Warrants (in dollars per share)	$ 12.50

Note 12 - Income Taxes (Details

Note 12 - Income Taxes (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Effective Income Tax Rate Reconciliation, Percent, Total	2.20%	0%	13.60%	0%
Effective Income Tax Rate Continuing Operations, Decrease Tax benefit	$ 54,592

Note 13 - (Loss) Income Per S_3

Note 13 - (Loss) Income Per Share (Details Textual) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)		672,373
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	437,352		570,090
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	0		150,000

Note 13 - (Loss) income Per S_4

Note 13 - (Loss) income Per Share - Reconciliation of the Amounts Used in Calculating Basic and Diluted Net Loss Per Common Share (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Net (loss) income	$ (4,700,519)	$ (95,527)	$ (8,304,268)	$ 218,445
Basic weighted average shares outstanding (in shares)	18,382,131	12,596,126	17,688,528	11,957,878
Dilutive effect of warrants and/or options (in shares)	0	0	0	627,036
Diluted weighted average shares outstanding (in shares)	18,382,131	12,596,126	17,688,528	12,584,914
Basic (loss)/earnings per share (in dollars per share)	$ (0.26)	$ (0.01)	$ (0.47)	$ 0.02
Diluted (loss)/earnings per share (in dollars per share)	$ (0.26)	$ (0.01)	$ (0.47)	$ 0.02