Firefly Neuroscience (AIFF) S-4 22 Jan 24 2023 Q3 Registration of securities issued in business combination transactions Financial data

Document And Entity Information

Document And Entity Information	9 Months Ended
	Sep. 30, 2023
Document Information [Line Items]
Entity Central Index Key	0000803578
Entity Registrant Name	WAVEDANCER, INC.
Amendment Flag	false
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2023
Document Type	S-4
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
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Current assets
Cash and cash equivalents	$ 877,198	$ 731,081
Accounts receivable	1,479,780	1,629,559
Prepaid expenses and other current assets	363,668	442,445
Total current assets	2,720,646	2,803,085
Intangible assets, net of accumulated amortization of $440,400 and $308,217, respectively	1,049,600	1,181,783
Goodwill	1,125,101	1,125,101
Right-of-use operating lease asset	279,132	376,104
Property and equipment, net of accumulated depreciation and amortization of $423,916 and $391,628, respectively	66,703	98,991
Other assets	20,623	79,305
Assets held for sale	0	2,316,845
Total assets	5,261,805	7,981,214
Current liabilities
Accounts payable	495,895	573,789
Revolving line of credit	500,000	425,000
Premium financing note payable	94,071	0
Accrued payroll and related liabilities	604,079	676,796
Commissions payable	24,296	125,033
Income taxes payable	3,101	3,101
Other accrued liabilities	217,108	283,497
Contract liabilities	26,026	182,756
Operating lease liabilities - current	218,695	203,342
Deferred acquisition consideration	0	1,415,098
Total current liabilities	2,183,271	3,888,412
Operating lease liabilities - non-current	134,790	303,778
Deferred tax liabilities, net	59,121	59,121
Total liabilities	2,377,182	4,251,311
Stockholders' equity
Common stock, $0.001 par value 100,000,000 shares authorized; 2,148,291 and 2,083,860 shares issued, 1,980,986 and 1,916,555 shares outstanding as of September 30, 2023 and December 31, 2022, respectively	2,148	2,084
Additional paid-in capital	36,303,586	35,883,831
Accumulated deficit	(32,455,900)	(31,190,801)
Treasury stock, 167,305 shares at cost, as of September 30, 2023 and December 31, 2022	(965,211)	(965,211)
Total stockholders' equity	2,884,623	3,729,903
Total liabilities and stockholders' equity	$ 5,261,805	$ 7,981,214

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parentheticals) - USD ($)	Sep. 30, 2023	Dec. 31, 2022	Sep. 30, 2022	Dec. 31, 2021
Intangible assets, accumulated amortization	$ 440,400	$ 308,217	$ 264,156	$ 131,973
Property and equipment, accumulated depreciation and amortization	$ 423,916	$ 391,628
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001		$ 0.001
Common stock, shares authorized (in shares)	100,000,000	100,000,000		100,000,000
Common stock, shares issued (in shares)	2,148,291	2,083,860
Common stock, shares outstanding (in shares)	1,980,986	1,916,555
Treasury stock, shares (in shares)	167,305	167,305

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Revenues
Total revenues	$ 1,967,277	$ 2,306,379	$ 6,152,022	$ 9,052,411
Cost of revenues
Total cost of revenues excluding depreciation and amortization	1,317,465	1,567,783	4,140,399	6,713,504
Gross profit	649,812	738,596	2,011,623	2,338,907
Selling, general and administrative expenses	1,166,657	1,868,714	4,432,550	6,745,357
Operating income (loss) from continuing operations	(516,845)	(1,130,118)	(978,459)	(4,406,450)
Gain on sale of equity investment and settlement of contingent consideration receivable	382,525	0	382,525	0
Other income (expense), net	3,113	3,188	3,335	3,977
Interest expense	(18,725)	(20,437)	(90,982)	(59,574)
Income (loss) from continuing operations before income taxes	(149,932)	(1,147,367)
Provision for income taxes	0	23,000	0	789,573
Net income (loss) from continuing operations	(149,932)	(1,170,367)	(929,106)	(5,251,620)
Loss from discontinued operations	0	(3,530,152)	(335,993)	(3,052,648)
Net income (loss)	$ (149,932)	$ (4,700,519)	$ (1,265,099)	$ (8,304,268)
Basic and diluted loss per share from continuing operations (in dollars per share)	$ (0.08)	$ (0.64)	$ (0.48)	$ (2.97)
Basic and diluted loss per share from discontinued operations (in dollars per share)	0	(1.92)	(0.17)	(1.73)
Basic and diluted net loss per share (in dollars per share)	$ (0.08)	$ (2.56)	$ (0.65)	$ (4.7)
Gain on litigation settlement			$ (1,442,468)	$ 0
Loss from continuing operations before income taxes and equity in net loss of affiliate			(683,581)	(4,462,047)
Net loss from continuing operations before equity in net loss of affiliate			(683,581)	(5,251,620)
Equity in net loss of affiliate			$ (245,525)	$ 0
Weighted average common shares outstanding
Basic and diluted (in shares)	1,939,790	1,838,213	1,929,067	1,768,853
Professional Fees [Member]
Revenues
Total revenues	$ 1,921,300	$ 2,114,012	$ 5,992,715	$ 6,458,534
Cost of revenues
Total cost of revenues excluding depreciation and amortization	1,268,820	1,467,065	3,979,059	4,283,365
Software Sales [Member]
Revenues
Total revenues	45,977	192,367	159,307	2,593,877
Cost of revenues
Total cost of revenues excluding depreciation and amortization	$ 48,645	$ 100,718	$ 161,340	$ 2,430,139

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Cash flows from operating activities
Net Income (loss)	$ (1,265,099)	$ (8,304,268)
Adjustments to reconcile net loss to net cash used in operating activities:
Loss from discontinued operations	335,993	3,052,648
Depreciation and amortization	164,471	165,770
Stock-based compensation	557,147	1,187,552
Deferred income tax expense	0	775,257
Amortization of right-of-use assets	96,972	136,441
Accretion of deferred acquisition consideration	27,370	59,467
Gain on litigation settlement	(1,442,468)	0
Gain on sale of equity investment and settlement of contingent consideration receivable	(382,525)	0
Equity in loss of affiliate	245,525	0
Changes in operating assets and liabilities:
Accounts receivable	149,779	132,688
Prepaid expenses and other current assets	61,925	84,842
Other assets	58,682	0
Accounts payable	(77,894)	(422,939)
Contract liabilities	(156,730)	(149,149)
Accrued payroll and related liabilities and other accrued liabilities	(139,106)	653,786
Operating lease liability	(153,635)	(142,420)
Commissions payable	(100,737)	846
Cash used in operating activities of continuing operations	(2,020,330)	(2,769,479)
Cash used in operating activities of discontinued operations	(693,106)	(2,330,754)
Net cash used in operating activities	(2,713,436)	(5,100,233)
Cash flows from investing activities
Acquisition of property and equipment	0	(234,060)
Proceeds from sale of equity investment and settlement of contingent consideration receivable	1,400,000	0
Proceeds from disposal of business	935,974	0
Net cash provided by (used in) investing activities	2,335,974	(234,060)
Cash flows from financing activities
Borrowings under revolving line of credit	575,000	0
Repayments under revolving line of credit	(500,000)	0
Premium financing borrowings	305,759	0
Premium financing repayments	(211,688)	0
Proceeds from issuance of stock	347,108	1,887,000
Proceeds from exercise of stock options	7,400	37,642
Net cash provided by financing activities	523,579	1,924,642
Net increase (decrease) in cash and cash equivalents	146,117	(3,409,651)
Cash and cash equivalents, beginning of period	731,081	4,931,302
Cash and cash equivalents, end of period	877,198	1,521,651
Supplemental cash flow Information
Interest paid	18,356	1,002
Non-cash investing and financing activities:
Non-cash proceeds on disposal of business	1,263,000	0
Value of common stock issued in connection with common stock purchase agreement	$ 0	$ 112,500

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, Common [Member]	Total
Balances at Dec. 31, 2020			$ (12,305,514)	$ (930,211)	$ 1,613,383
Net Income (loss)			(1,131,449)	0	(1,131,449)
Stock option compensation			0	0	$ 1,868,897
Issuance of stock from exercise of options (in shares)					453,000
Issuance of stock from exercise of options			0	0	$ 95,787
Balances (in shares) at Dec. 31, 2021	1,888,231
Balances at Dec. 31, 2021	$ 1,888	$ 31,806,458	(13,436,963)	(930,211)	17,441,172
Net Income (loss)	0	0	(2,078,307)	0	(2,078,307)
Stock option compensation	$ 0	312,176	0	0	312,176
Issuance of stock from exercise of options (in shares)	10,500
Issuance of stock from exercise of options	$ 11	26,788	0	0	26,799
Balances (in shares) at Mar. 31, 2022	1,898,731
Balances at Mar. 31, 2022	$ 1,899	32,145,422	(15,515,270)	(930,211)	15,701,840
Balances (in shares) at Dec. 31, 2021	1,888,231
Balances at Dec. 31, 2021	$ 1,888	31,806,458	(13,436,963)	(930,211)	17,441,172
Net Income (loss)					$ (8,304,268)
Issuance of stock from exercise of options (in shares)					26,400
Balances (in shares) at Sep. 30, 2022	2,080,931
Balances at Sep. 30, 2022	$ 2,081	35,334,242	(21,741,231)	(965,211)	$ 12,629,881
Balances (in shares) at Dec. 31, 2021	1,888,231
Balances at Dec. 31, 2021	$ 1,888	31,806,458	(13,436,963)	(930,211)	17,441,172
Net Income (loss)			(17,753,838)	0	(17,753,838)
Stock option compensation			0	0	1,967,927
Stock issued			0	0	$ 2,037,000
Issuance of stock from exercise of options (in shares)					264,000
Issuance of stock from exercise of options			0	(35,000)	$ 37,642
Balances (in shares) at Dec. 31, 2022	2,083,860
Balances at Dec. 31, 2022	$ 2,084	35,883,831	(31,190,801)	(965,211)	3,729,903
Balances (in shares) at Mar. 31, 2022	1,898,731
Balances at Mar. 31, 2022	$ 1,899	32,145,422	(15,515,270)	(930,211)	15,701,840
Net Income (loss)	0	0	(1,525,442)	0	(1,525,442)
Stock option compensation	$ 0	529,565	0	0	529,565
Issuance of stock from exercise of options (in shares)	5,200
Issuance of stock from exercise of options	$ 5	8,387	0	0	8,392
Balances (in shares) at Jun. 30, 2022	1,903,931
Balances at Jun. 30, 2022	$ 1,904	32,683,374	(17,040,712)	(930,211)	14,714,355
Net Income (loss)	0	0	(4,700,519)	0	(4,700,519)
Stock option compensation	$ 0	614,094	0	0	614,094
Stock issued (in shares)	166,300
Stock issued	$ 166	1,999,334	0	0	$ 1,999,500
Issuance of stock from exercise of options (in shares)	10,700				10,700
Issuance of stock from exercise of options	$ 11	37,440	0	(35,000)	$ 2,451
Balances (in shares) at Sep. 30, 2022	2,080,931
Balances at Sep. 30, 2022	$ 2,081	35,334,242	(21,741,231)	(965,211)	12,629,881
Balances (in shares) at Dec. 31, 2022	2,083,860
Balances at Dec. 31, 2022	$ 2,084	35,883,831	(31,190,801)	(965,211)	3,729,903
Net Income (loss)	0	0	(1,349,952)	0	(1,349,952)
Stock option compensation	0	353,658	0	0	353,658
Forfeiture of stock options on disposal of business (Note 2)	$ 0	(407,322)	0	0	(407,322)
Stock issued (in shares)	7,431
Stock issued	$ 7	56,259	0	0	56,266
Amortization of stock issue costs	$ 0	(18,635)	0	0	(18,635)
Issuance of stock from exercise of options (in shares)	2,000
Issuance of stock from exercise of options	$ 2	7,398	0	0	7,400
Balances (in shares) at Mar. 31, 2023	2,093,291
Balances at Mar. 31, 2023	$ 2,093	35,875,189	(32,540,753)	(965,211)	2,371,318
Balances (in shares) at Dec. 31, 2022	2,083,860
Balances at Dec. 31, 2022	$ 2,084	35,883,831	(31,190,801)	(965,211)	3,729,903
Net Income (loss)					$ (1,265,099)
Issuance of stock from exercise of options (in shares)					2,000
Balances (in shares) at Sep. 30, 2023	2,148,291
Balances at Sep. 30, 2023	$ 2,148	36,303,586	(32,455,900)	(965,211)	$ 2,884,623
Balances (in shares) at Mar. 31, 2023	2,093,291
Balances at Mar. 31, 2023	$ 2,093	35,875,189	(32,540,753)	(965,211)	2,371,318
Net Income (loss)	0	0	234,785	0	234,785
Stock option compensation	0	88,159	0	0	88,159
Amortization of stock issue costs	$ 0	(76,673)	0	0	(76,673)
Balances (in shares) at Jun. 30, 2023	2,093,291
Balances at Jun. 30, 2023	$ 2,093	35,886,675	(32,305,968)	(965,211)	2,617,589
Net Income (loss)	0	0	(149,932)	0	(149,932)
Stock option compensation	$ 0	180,816	0	0	180,816
Stock issued (in shares)	55,000
Stock issued	$ 55	290,787	0	0	290,842
Amortization of stock issue costs	$ 0	(54,692)	0	0	$ (54,692)
Issuance of stock from exercise of options (in shares)					0
Balances (in shares) at Sep. 30, 2023	2,148,291
Balances at Sep. 30, 2023	$ 2,148	$ 36,303,586	$ (32,455,900)	$ (965,211)	$ 2,884,623

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Current assets
Cash and cash equivalents	$ 731,081	$ 4,931,302
Accounts receivable	1,629,559	1,664,862
Prepaid expenses and other current assets	442,445	276,990
Total current assets	2,803,085	6,873,154
Intangible assets, net of accumulated amortization of $440,400 and $308,217, respectively	1,181,783
Goodwill	1,125,101
Right-of-use operating lease asset	376,104	672,896
Property and equipment, net of accumulated depreciation and amortization of $423,916 and $391,628, respectively	98,991
Other assets	79,305	77,100
Total assets	7,981,214	23,362,643
Current liabilities
Accounts payable	573,789	650,499
Revolving line of credit	425,000	0
Accrued payroll and related liabilities	676,796	524,055
Commissions payable	125,033	224,250
Income taxes payable	3,101	0
Other accrued liabilities	283,497	204,080
Contract liabilities	182,756	186,835
Operating lease liabilities - current	203,342	192,128
Deferred acquisition consideration	1,415,098	0
Total current liabilities	3,888,412	1,981,847
Operating lease liabilities - non-current	303,778	507,120
Deferred tax liabilities, net	59,121	1,167,504
Contingent acquisition consideration	0	930,000
Deferred acquisition consideration - non-current	0	1,335,000
Total liabilities	4,251,311	5,921,471
Stockholders' equity
Common stock, $0.001 par value 100,000,000 shares authorized; 2,148,291 and 2,083,860 shares issued, 1,980,986 and 1,916,555 shares outstanding as of September 30, 2023 and December 31, 2022, respectively	2,084
Additional paid-in capital	35,883,831
Accumulated deficit	(31,190,801)	(13,436,963)
Treasury stock, 1,673,051 and 1,642,616 shares at cost, as of December 31, 2022 and December 31, 2021, respectively	(965,211)	(930,211)
Total stockholders' equity	3,729,903	17,441,172
Total liabilities and stockholders' equity	7,981,214	23,362,643
Before Reverse Stock Split [Member]
Stockholders' equity
Common stock, $0.001 par value 100,000,000 shares authorized; 2,148,291 and 2,083,860 shares issued, 1,980,986 and 1,916,555 shares outstanding as of September 30, 2023 and December 31, 2022, respectively	20,839	18,882
Additional paid-in capital	35,865,076	31,789,464
Before Deconsolidation [Member]
Current assets
Intangible assets, net of accumulated amortization of $440,400 and $308,217, respectively	3,000,203	8,048,968
Goodwill	1,125,101	7,585,269
Property and equipment, net of accumulated depreciation and amortization of $423,916 and $391,628, respectively	$ 597,416	$ 105,256

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - USD ($)	3 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Sep. 30, 2023
Intangible assets, accumulated amortization	$ 264,156	$ 308,217	$ 131,973	$ 440,400
Goodwill, impairment loss	$ 2,254,624	6,460,168	$ 0
Property and equipment, accumulated depreciation and amortization		$ 391,628		$ 423,916
Common stock, par value (in dollars per share)		$ 0.001	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)		100,000,000	100,000,000	100,000,000
Common stock, shares issued (in shares)		2,083,860		2,148,291
Common stock, shares outstanding (in shares)		1,916,555		1,980,986
Treasury stock, shares (in shares)		167,305		167,305
Before Reverse Stock Split [Member]
Common stock, shares issued (in shares)		20,838,599	18,882,313
Common stock, shares outstanding (in shares)		19,165,548	17,239,697
Treasury stock, shares (in shares)		1,673,051	1,642,616
Before Deconsolidation [Member]
Intangible assets, accumulated amortization		$ 1,600,604	$ 201,032
Intangible assets, impairment loss		3,649,193	0
Goodwill, impairment loss		6,460,168	0
Property and equipment, accumulated depreciation and amortization		$ 391,628	$ 347,886

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Revenues
Total revenues	$ 1,967,277	$ 2,306,379	$ 6,152,022	$ 9,052,411	$ 12,021,952	$ 15,033,504
Cost of revenues
Total cost of revenues excluding depreciation and amortization	1,317,465	1,567,783	4,140,399	6,713,504	9,441,794	11,417,888
Gross profit	649,812	738,596	2,011,623	2,338,907	2,580,158	3,615,616
Selling, general and administrative expenses	1,166,657	1,868,714	4,432,550	6,745,357	12,064,683	6,242,765
Change in fair value of contingent consideration					(930,000)	0
Impairment of long-lived assets					3,762,915	0
Goodwill impairment		2,254,624			6,460,168	0
Operating income (loss) from continuing operations	(516,845)	(1,130,118)	(978,459)	(4,406,450)	(18,777,608)	(2,627,149)
Other income (expense)
Interest expense	(18,725)	(20,437)	(90,982)	(59,574)	(81,621)	(37,325)
Other income (expense), net	3,113	3,188	3,335	3,977	7,107	12,171
Gain on forgiveness of note payable					0	450,000
Income (loss) from continuing operations before income taxes	(149,932)	(1,147,367)			(18,852,122)	(2,202,303)
Income tax benefit	0	(23,000)	0	(789,573)	1,098,284	1,070,854
Net income (loss)	$ (149,932)	$ (4,700,519)	$ (1,265,099)	$ (8,304,268)	$ (17,753,838)	$ (1,131,449)
Net loss per common share - basic and diluted (in dollars per share)	$ (0.08)	$ (2.56)	$ (0.65)	$ (4.7)	$ (0.98)	$ (0.09)
Weighted average common shares outstanding
Basic and diluted (in shares)	1,939,790	1,838,213	1,929,067	1,768,853	18,057,455	12,574,016
Professional Fees [Member]
Revenues
Total revenues	$ 1,921,300	$ 2,114,012	$ 5,992,715	$ 6,458,534	$ 9,346,022	$ 10,592,278
Cost of revenues
Total cost of revenues excluding depreciation and amortization	1,268,820	1,467,065	3,979,059	4,283,365	6,933,080	7,082,767
Software Sales [Member]
Revenues
Total revenues	45,977	192,367	159,307	2,593,877	2,675,930	4,441,226
Cost of revenues
Total cost of revenues excluding depreciation and amortization	$ 48,645	$ 100,718	$ 161,340	$ 2,430,139	$ 2,508,714	$ 4,335,121

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity - USD ($)	Common Stock [Member] Before Reverse Stock Split [Member]	Common Stock [Member]	Additional Paid-in Capital [Member] Before Reverse Stock Split [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Treasury Stock, Common [Member]	Total
Balances (in shares) at Dec. 31, 2020	12,904,376
Balances at Dec. 31, 2020	$ 129,043		$ 14,720,065		$ (12,305,514)	$ (930,211)	$ 1,613,383
Net Income (loss)	0		0		(1,131,449)	0	(1,131,449)
Stock option compensation	$ 0		1,868,897		0	0	1,868,897
Stock and warrants issued (in shares)	5,524,937
Stock and warrants issued	$ 55,249		14,939,305		0	0	$ 14,994,554
Issuance of stock from exercise of options (in shares)	453,000						453,000
Issuance of stock from exercise of options	$ 4,530		91,257		0	0	$ 95,787
Change in par value of common stock	$ (169,940)		169,940		0	0	0
Balances (in shares) at Dec. 31, 2021	18,882,313	1,888,231
Balances at Dec. 31, 2021	$ 18,882	$ 1,888	31,789,464	$ 31,806,458	(13,436,963)	(930,211)	17,441,172
Net Income (loss)		0		0	(2,078,307)	0	(2,078,307)
Stock option compensation		$ 0		312,176	0	0	312,176
Issuance of stock from exercise of options (in shares)		10,500
Issuance of stock from exercise of options		$ 11		26,788	0	0	26,799
Balances (in shares) at Mar. 31, 2022		1,898,731
Balances at Mar. 31, 2022		$ 1,899		32,145,422	(15,515,270)	(930,211)	15,701,840
Balances (in shares) at Dec. 31, 2021	18,882,313	1,888,231
Balances at Dec. 31, 2021	$ 18,882	$ 1,888	31,789,464	31,806,458	(13,436,963)	(930,211)	17,441,172
Net Income (loss)							$ (8,304,268)
Issuance of stock from exercise of options (in shares)							26,400
Balances (in shares) at Sep. 30, 2022		2,080,931
Balances at Sep. 30, 2022		$ 2,081		35,334,242	(21,741,231)	(965,211)	$ 12,629,881
Balances (in shares) at Dec. 31, 2021	18,882,313	1,888,231
Balances at Dec. 31, 2021	$ 18,882	$ 1,888	31,789,464	31,806,458	(13,436,963)	(930,211)	17,441,172
Net Income (loss)	0		0		(17,753,838)	0	(17,753,838)
Stock option compensation	$ 0		1,967,927		0	0	$ 1,967,927
Issuance of stock from exercise of options (in shares)	264,000						264,000
Issuance of stock from exercise of options	$ 264		72,378		0	(35,000)	$ 37,642
Stock issued (in shares)	1,692,286
Stock issued	$ 1,693		2,035,307		0	0	2,037,000
Balances (in shares) at Dec. 31, 2022	20,838,599	2,083,860
Balances at Dec. 31, 2022	$ 20,839	$ 2,084	35,865,076	35,883,831	(31,190,801)	(965,211)	3,729,903
Balances (in shares) at Mar. 31, 2022		1,898,731
Balances at Mar. 31, 2022		$ 1,899		32,145,422	(15,515,270)	(930,211)	15,701,840
Net Income (loss)		0		0	(1,525,442)	0	(1,525,442)
Stock option compensation		$ 0		529,565	0	0	529,565
Issuance of stock from exercise of options (in shares)		5,200
Issuance of stock from exercise of options		$ 5		8,387	0	0	8,392
Balances (in shares) at Jun. 30, 2022		1,903,931
Balances at Jun. 30, 2022		$ 1,904		32,683,374	(17,040,712)	(930,211)	14,714,355
Net Income (loss)		0		0	(4,700,519)	0	(4,700,519)
Stock option compensation		$ 0		614,094	0	0	$ 614,094
Issuance of stock from exercise of options (in shares)		10,700					10,700
Issuance of stock from exercise of options		$ 11		37,440	0	(35,000)	$ 2,451
Stock issued (in shares)		166,300
Stock issued		$ 166		1,999,334	0	0	1,999,500
Balances (in shares) at Sep. 30, 2022		2,080,931
Balances at Sep. 30, 2022		$ 2,081		35,334,242	(21,741,231)	(965,211)	12,629,881
Balances (in shares) at Dec. 31, 2022	20,838,599	2,083,860
Balances at Dec. 31, 2022	$ 20,839	$ 2,084	35,865,076	35,883,831	(31,190,801)	(965,211)	3,729,903
Net Income (loss)		0		0	(1,349,952)	0	(1,349,952)
Stock option compensation		$ 0		353,658	0	0	353,658
Issuance of stock from exercise of options (in shares)		2,000
Issuance of stock from exercise of options		$ 2		7,398	0	0	7,400
Stock issued (in shares)		7,431
Stock issued		$ 7		56,259	0	0	56,266
Balances (in shares) at Mar. 31, 2023		2,093,291
Balances at Mar. 31, 2023		$ 2,093		35,875,189	(32,540,753)	(965,211)	2,371,318
Balances (in shares) at Dec. 31, 2022	20,838,599	2,083,860
Balances at Dec. 31, 2022	$ 20,839	$ 2,084	$ 35,865,076	35,883,831	(31,190,801)	(965,211)	3,729,903
Net Income (loss)							$ (1,265,099)
Issuance of stock from exercise of options (in shares)							2,000
Balances (in shares) at Sep. 30, 2023		2,148,291
Balances at Sep. 30, 2023		$ 2,148		36,303,586	(32,455,900)	(965,211)	$ 2,884,623
Balances (in shares) at Mar. 31, 2023		2,093,291
Balances at Mar. 31, 2023		$ 2,093		35,875,189	(32,540,753)	(965,211)	2,371,318
Net Income (loss)		0		0	234,785	0	234,785
Stock option compensation		$ 0		88,159	0	0	88,159
Balances (in shares) at Jun. 30, 2023		2,093,291
Balances at Jun. 30, 2023		$ 2,093		35,886,675	(32,305,968)	(965,211)	2,617,589
Net Income (loss)		0		0	(149,932)	0	(149,932)
Stock option compensation		$ 0		180,816	0	0	$ 180,816
Issuance of stock from exercise of options (in shares)							0
Stock issued (in shares)		55,000
Stock issued		$ 55		290,787	0	0	$ 290,842
Balances (in shares) at Sep. 30, 2023		2,148,291
Balances at Sep. 30, 2023		$ 2,148		$ 36,303,586	$ (32,455,900)	$ (965,211)	$ 2,884,623

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Cash flows from operating activities
Net loss	$ (17,753,838)	$ (1,131,449)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	1,443,314	236,598
Impairment of long-lived assets	3,762,915	0
Goodwill impairment	6,460,168	0
Stock-based compensation	1,967,927	1,868,897
Gain on forgiveness of note payable	0	(450,000)
Deferred income tax expense	(1,108,383)	(1,070,854)
Amortization of right-of-use assets	183,070	(621,491)
Accretion of deferred acquisition consideration	80,098	0
Change in fair value of contingent consideration	(930,000)	0
Changes in operating assets and liabilities:
Accounts receivable	35,303	388,840
Prepaid expenses and other current assets	(15,455)	(127,882)
Contract assets	0	210,688
Other assets	(2,205)	(12,138)
Accounts payable	(76,710)	(111,797)
Contract liabilities	(4,079)	(760,049)
Accrued payroll and related liabilities and other accrued liabilities	235,259	149,345
Operating lease liability	(192,128)	653,653
Commissions payable	(99,217)	42,624
Net cash used in operating activities	(6,013,961)	(735,015)
Cash flows from investing activities
Acquisition of property and equipment	(535,902)	(69,754)
Net cash provided by (used in) investing activities	(535,902)	(9,582,184)
Cash flows from financing activities
Borrowing under revolving line of credit	425,000	602,306
Repayments under revolving line of credit	0	(602,306)
Borrowing under long-term note	0	1,000,000
Repayments of long-term note	0	(1,000,000)
Proceeds from issuance of stock	1,887,000	13,294,554
Proceeds from exercise of stock options	37,642	95,787
Net cash provided by financing activities	2,349,642	13,390,341
Net increase (decrease) in cash and cash equivalents	(4,200,221)	3,073,142
Cash and cash equivalents, beginning of period	4,931,302	1,858,160
Cash and cash equivalents, end of period	731,081	4,931,302
Interest paid	(1,250)	(35,202)
Non-cash investing and financing activities:
Forgiveness of note payable	0	450,000
Deferred and contingent consideration in connection with the acquisition of Gray Matters, Inc.	0	2,265,000
Tellenger, Inc. [Member]
Cash flows from investing activities
Acquisition of Gray Matters, net of cash acquired	0	(2,233,884)
Non-cash investing and financing activities:
Value of common stock issued in connection with common stock purchase agreement	0	200,000
Gray Matters [Member]
Adjustments to reconcile net loss to net cash used in operating activities:
Goodwill impairment	6,460,168
Cash flows from investing activities
Acquisition of Gray Matters, net of cash acquired	0	(7,278,546)
Non-cash investing and financing activities:
Value of common stock issued in connection with common stock purchase agreement	0	1,500,000
Common Stock Purchase Agreement [Member]
Non-cash investing and financing activities:
Value of common stock issued in connection with common stock purchase agreement	$ 150,000	$ 0

Note 1 - Summary of Significant

Note 1 - Summary of Significant Accounting Policies	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Notes to Financial Statements
Basis of Presentation and Significant Accounting Policies [Text Block]	Note 1. Summary of Significant Accounting Policies Organization and Business Founded in 1979 December 2021. On March 17, 2023, 2 Prior to March 17, 2023, two 2 March 17, 2023, one Liquidity and Going Concern During the nine September 30, 2023 September 30, 2023 twelve may On August 2, 2023, August 9, 2023, August 9, 2023, September 29, 2023, twelve 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 condensed consolidated financial statements do not Reverse Stock Split On October 18, 2023, one ten No 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, 2022 10 April 17, 2023 ( December 31, 2022 not not The unaudited condensed consolidated financial statements as of and for the three nine September 30, 2023 Other than as discussed in “Equity Method Investments” below, there have been no September 30, 2023 1, Equity Method Investments The Company accounts for investments in which it owns between 20% 50% not 323 Equity Method Investments and Joint Ventures 323” In connection with the sale of GMI to GMDC on March 17, 2023, ( 2 March 17, 2023 August 9, 2023. August 9, 2023, September 30, 2023 no 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. On an ongoing basis, we evaluate our estimates, including those related to the allowance for credit losses; fair values of financial instruments, intangible assets, and goodwill, including the underlying estimates of cash flows of our products and reporting unit; useful lives of intangible assets and property and equipment; the valuation of stock-based compensation, and the valuation of deferred tax assets and liabilities, among others. We base our estimates on assumptions, both historical and forward looking, that are believed to be reasonable, and the results of which form the basis for making judgments about the carrying values of assets and liabilities. Concentration of Credit Risk During the three September 30, 2023 five one During the three September 30, 2022 five one During the nine September 30, 2023 one five one During the nine September 30, 2022 five one The Company sold third one three nine September 30, 2022 As of September 30, 2023 two one As of September 30, 2022	Note 1. Summary of Significant Accounting Policies Organization and Business Founded in 1979 December 2021. 2021 two Liquidity and Going Concern During the year ended December 31, 2022, December 31, 2022, December 31, 2022, March 17, 2023, 19 2023 no one The accompanying 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 consolidated financial statements do not Basis of Presentation and Consolidation The accompanying consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) and applicable rules and regulations of the Securities and Exchange Commission (“SEC”) regarding annual financial reporting. The accompanying consolidated financial statements include the accounts of WaveDancer, Inc. and its consolidated subsidiaries (collectively, the “Company,” “we” or “our”). All significant intercompany balances and transactions have been eliminated in consolidation. Use of Estimates Preparation of 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. On an ongoing basis, we evaluate our estimates, including those related to the allowance for credit losses; fair values of financial instruments, reporting units, intangible assets, and goodwill; useful lives of intangible assets and property and equipment; the valuation of stock-based compensation, the valuation of deferred tax assets and liabilities; and contingent liabilities, among others. We base our estimates on assumptions, both historical and forward looking, that are believed to be reasonable, and the results of which form the basis for making judgments about the carrying values of assets and liabilities. Revenue Recognition See Note 2 Cash and Cash Equivalents We consider all highly-liquid investments with maturities of ninety not Accounts Receivable Our payment terms for accounts receivable vary by the types of our customers and the products or services offered. Typically, we invoice for services on a monthly basis, and we invoice for product sales upon delivery. We maintain an allowance for credit losses for accounts receivable, which is recorded as an offset to accounts receivable, and changes in such are classified as general and administrative expense in the consolidated statements of operations. We assess collectability on an individual customer basis. In determining the amount of the allowance for credit losses, we consider historical collectability based on past due status and make judgments about the creditworthiness of customers based on ongoing credit evaluations. Our allowance for doubtful accounts as of December 31, 2022 2021 Property and Equipment Property and equipment are stated at cost and are depreciated using the straight-line method over the estimated useful lives of the assets. Furniture and fixtures are depreciated over the lesser of the useful life or five three three Software Development Costs The Company capitalizes costs related to software developed or obtained for internal use in accordance with Accounting Standards Codification (“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. During 2022, 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 Capitalized software development costs are included in property and equipment on the consolidated balance sheets, see Note 7. Stock-Based Compensation The Company’s stock-based compensation plans as of December 31, 2022 14 December 31, 2022 2021, 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. The Company expects that recent tax law changes contained in the Inflation Reduction Act and CHIPS Act will not not not not, 12. Loss Per Share The Company’s loss per share calculation is based upon the weighted average number of shares of common stock outstanding. The dilutive effect of stock options, warrants, and other equity instruments are included for purposes of calculating diluted income per share, except for periods when the Company reports a net loss, in which case the inclusion of such equity instruments would be antidilutive. See Note 17. Concentration of Credit Risk During the year ended December 31, 2022, five one During the year ended December 31, 2021, five one The Company sold third one 2022 2021, As of December 31, 2022, one one one As of December 31, 2021, two one Business Combinations We include the results of operations of the businesses that we acquire as of the acquisition date. We allocate the purchase price of the acquisitions to the assets acquired and liabilities assumed based on their estimated fair values. The excess of the purchase price over the fair values of identifiable assets and liabilities is recorded as goodwill. The Company amortizes identifiable intangible assets with finite lives over their respective estimate useful lives. Identifiable intangible assets that are subject to amortization are evaluated for impairment and the Company will periodically reassess the carrying value, useful lives, and classifications of all identifiable intangible assets. Acquisition-related expenses are recognized separately from the business combination and are expensed as incurred. Determining fair value of assets acquired and liabilities assumed requires management’s judgment, the utilization of independent valuation experts, and involves significant estimates and assumptions with respect to the timing and amount of future cash flows, discount rates, market prices, and asset lives, among other items. The judgments made in the determination of the estimated fair value assigned to the assets acquired and liabilities assumed and any noncontrolling interests in the investee, as well as the estimated useful life of each asset can materially impact the consolidated financial statements in periods after acquisition, such as through depreciation and amortization. See Note 8. Intangibles and Goodwill The Company accounts for goodwill and other intangible assets in accordance with ASC Topic 350, 350” two two 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. As discussed further in Note 6, 2022 Recently Issued Accounting Pronouncements In October 2021, No. 2021 08, 805 Accounting for Contract Assets and Contract Liabilities from Contracts with Customers 606 January 1, 2022 no December 31, 2022. No

Note 2 - Sale and Deconsolidati

Note 2 - Sale and Deconsolidation of GMI and Discontinued Operations	9 Months Ended
	Sep. 30, 2023
Notes to Financial Statements
Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]	Note 2. Sale and Deconsolidation of GMI and Discontinued Operations On March 17, 2023, five December 31, 2029 March 31 March 1, 2023 March 17, 2023. The equity interest StealthPoint and other GMDC investors received is in the form of Series A non-participating convertible preferred stock having a one 1x no not March 31, 2023 three June 30, 2023 no first 2023, not The components of the consideration received and the methods for determining their fair values as of March 17, 2023 Consideration Amount Description and Valuation Methodology Cash at closing $ 935,974 Cash received at closing less estimated value of transition services to be provided. Cash after closing 133,148 Actual cash operating expenses of GMI from March 1 through March 17, 2023 (prior to the transfer of GMI to GMDC). GMDC common stock 581,000 Based on Series A preferred stock issuance to other GMDC investors for $3,000,000 in cash and application of an option pricing model backsolve method and a minority interest discount to estimate the fair value of the common shares of GMDC. Contingent payments 682,000 Estimated by applying a discount rate of 40.8% to the projected cash receipts expected over the 7-year horizon. (See Note 5). Total consideration $ 2,332,122 The GMDC common stock was accounted for as an equity method investment from March 17, 2023 August 9, 2023. August 9, 2023, three September 30, 2023 ( 5 The following table sets forth details of net earnings from discontinued operations for the nine September 30, 2023 2022 March 17, 2023 ( 1 Three Months Ended September 30, Nine Months Ended September 30, 2023 2022 2023 2022 Revenue $ - $ - $ - $ 566,862 Cost of revenue - 256,974 74,223 1,118,301 Excess of contract costs over revenue - (256,974 ) (74,223 ) (551,439 ) Operating expenses - Salaries and benefits - 463,502 484,249 1,076,781 Intangibles amortization - 303,791 85,338 917,496 Stock based compensation, before forfeitures - 215,775 65,487 268,283 Forfeiture of stock options - - (407,322 ) - Other operating expenses - 113,078 134,633 702,534 Change in fair value of contingent consideration - - - (930,000 ) Goodwill impairment - 2,254,624 2,254,624 Gain on disposal of business - - (100,615 ) - Loss before income tax benefit - (3,607,744 ) (335,993 ) (4,841,157 ) Income tax benefit - 77,592 - 1,788,509 Net loss on discontinued operations $ - $ (3,530,152 ) $ (335,993 ) $ (3,052,648 ) During the nine September 30, 2023 March 2023. The following table presents the components of the assets of our discontinued operations that were classified as held for sale as of December 31, 2022 March 31, 2023, December 31, 2022 Customer relationship intangible asset, net of amortization $ 1,057,722 Technology intangible asset, net of amortization 760,698 Capitalized software development costs 498,425 Total assets of discontinued operations $ 2,316,845

Note 3 - Revenue from Contracts

Note 3 - Revenue from Contracts with Customers	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Notes to Financial Statements
Revenue from Contract with Customer [Text Block]	Note 3. 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, 2023 2022 Contract Type Amount Percentage Amount Percentage Services time & materials $ 1,714,509 87.2 % $ 1,896,829 82.2 % Services fixed price over time 102,402 5.2 % 58,965 2.6 % Services combination 33,090 1.7 % 50,440 2.2 % Services fixed price per unit 71,299 3.6 % 107,778 4.7 % Third-party software 45,977 2.3 % 59,076 2.6 % Software support & maintenance - 0.0 % 44,804 1.9 % Incentive payments - 0.0 % 88,487 3.8 % Total revenue $ 1,967,277 100.0 % $ 2,306,379 100.0 % Nine Months Ended September 30, 2023 2022 Contract Type Amount Percentage Amount Percentage Services time & materials $ 5,314,845 86.4 % $ 5,963,361 65.9 % Services fixed price over time 307,206 5.0 % 161,273 1.8 % Services combination 99,270 1.6 % 80,520 0.9 % Services fixed price per unit 271,394 4.4 % 253,379 2.8 % Third-party software 159,307 2.6 % 2,345,884 25.9 % Software support & maintenance - 0.0 % 142,891 1.6 % Incentive payments - 0.0 % 105,103 1.1 % Total revenue $ 6,152,022 100.0 % $ 9,052,411 100.0 % 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, 2023 December 31, 2022 Accounts receivable as of September 30, 2023 December 31, 2022 September 30, 2023 December 31, 2022 Billed federal government $ 1,456,519 $ 1,573,407 Billed commercial and local government 22,000 56,152 Unbilled receivables 1,261 - Accounts receivable $ 1,479,780 $ 1,629,559 Billed receivables from the federal government include amounts due from both prime contracts and subcontracts where the federal government is the end customer. 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 Balance at December 31, 2022 $ 182,756 Contract liabilities added - Revenue recognized (55,665 ) Balance at March 31, 2023 127,091 Contract liabilities added - Revenue recognized (55,088 ) Balance at June 30, 2023 72,003 Contract liabilities added - Revenue recognized (45,977 ) Balance at September 30, 2023 $ 26,026 Balance at December 31, 2021 $ 186,835 Contract liabilities added 19,280 Revenue recognized (56,423 ) Balance at 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 at September 30, 2022 $ 37,686 Revenues recognized during the three September 30, 2023 2022 December 31, 2022 2021 nine September 30, 2023 2022 December 31, 2022 2021 Deferred Costs of Revenue Deferred costs of revenue consist of the costs of third September 30, 2023 December 31, 2022 nine September 30, 2022, Balance at December 31, 2021 $ 154,218 Deferred costs added 2,800 Deferred costs expensed (55,362 ) Balance at 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 $ -	Note 2. Revenue Recognition Revenue is recognized when all the following steps have been taken and criteria met for each contract: ● Identification of the contract, or contracts, with a customer - ● Identification of the performance obligations in the contract - third not ● Determination of the transaction price - ● Allocation of the transaction price to the performance obligations in the contract - ● Recognition of revenue when, or as, the Company satisfies performance obligations - 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 Year ended December 31, 2022 Year ended December 31, 2021 Contract Type Amount Percentage Amount Percentage Services time & materials $ 7,521,165 62.6 % $ 9,383,810 62.5 % Services firm fixed price 998,970 8.3 % 367,229 2.4 % Services fixed price over time 407,611 3.4 % 634,036 4.2 % Services combination 113,610 0.9 % 92,940 0.6 % Services fixed price per unit 304,666 2.5 % 114,263 0.8 % Third-party software 2,427,937 20.2 % 4,245,730 28.2 % Software support & maintenance 142,891 1.2 % 106,428 0.7 % Incentive payments 105,102 0.9 % 89,068 0.6 % Total revenue $ 12,021,952 100.0 % $ 15,033,504 100.0 % Contract Balances 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. Changes in contract assets balances in 2022 2021 Balance at December 31, 2020 $ 210,668 Contract assets added 312,475 Revenue billed (523,143 ) Balance at December 31, 2021 - Contract assets added - Revenue billed - Balance at December 31, 2022 $ - 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 2022 2021 Balance at December 31, 2020 $ 946,884 Contract liabilities added 359,896 Revenue recognized (1,119,945 ) Balance at December 31, 2021 186,835 Contract liabilities added 439,230 Revenue recognized (443,309 ) Balance at December 31, 2022 $ 182,756 Revenue recognized during 2022 December 31, 2021 2021 December 31, 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 December 31, 2022, 2021. Deferred Costs of Revenue Deferred costs of revenue consist of the costs of third not not 2022 2021 Balance at December 31, 2020 $ 89,068 Deferred costs added - maintenance 228,010 Deferred costs added - deliverables 17,406 Deferred costs expensed (180,266 ) Balance at December 31, 2021 154,218 Deferred costs added - maintenance 223,148 Deferred costs expensed (220,647 ) Balance at December 31, 2022 $ 156,719

Note 4 - Leases

Note 4 - Leases	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Notes to Financial Statements
Lessee, Operating Leases [Text Block]	Note 4. Leases The Company has two one one 2021 As of September 30, 2023 December 31, 2022 not Each of the Company’s operating lease assets represent its right to use an underlying asset for the lease term and the related lease liability 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 leases do not not The Company’s lease agreements do not The Company does not third As of September 30, 2023 two September 30, 2023 2023 58,041 2024 174,721 2025 74,804 2026 70,220 Total lease payments 377,786 Less: discount (24,301 ) Present value of lease liabilities $ 353,485 The total expense incurred related to its operating leases was $38,053 and $53,560 for the three September 30, 2023 2022 nine September 30, 2023 2022	Note 4. Leases The Company has two one one 2021 December 31, 2022 2021. June 30, 2021 As of December 31, 2022 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 December 31, 2022, two December 31, 2022 2023 $ 228,862 2024 174,721 2025 74,804 2026 70,220 Total lease payments 548,607 Less: discount (41,487 ) Present value of lease liabilities $ 507,120 The total expense incurred related to its operating leases was $214,241 and $129,709 for the years ended December 31, 2022 2021,

Note 5 - Fair Value Measurement

Note 5 - Fair Value Measurements	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 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 presents the fair value hierarchy for the Company’s financial instruments measured at fair value on a recurring basis as of September 30, 2023 December 31, 2022 September 30, 2023 Level 1 Level 2 Level 3 Total Cash equivalents: Money market funds $ 809,997 $ - $ - $ 809,997 December 31, 2022 Level 1 Level 2 Level 3 Total Cash equivalents: Money market funds $ 58,242 $ - $ - $ 58,242 As discussed in Note 2 five December 31, 2029, August 9, 2023, The following table is a roll-forward of the Level 3 not Fair value of contingent consideration: December 31, 2022 $ - Additions 682,000 March 31, 2023 682,000 Additions - June 30, 2023 682,000 Settlements (682,000 ) September 30, 2023 $ - There were no unrealized gains or losses recognized in income for the three nine September 30, 2023	Note 6. 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 December 31, 2022 2021: December 31, 2022 Level 1 Level 2 Level 3 Total Cash equivalents: Money market funds $ 58,242 $ - $ - $ 58,242 Other liabilities: Fair value of contingent consideration $ - $ - $ - $ - 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 The following table reflects the change in fair value of our financial instruments measured at fair value on a recurring basis based on Level 3 December 31, 2020 $ - Change in fair value 930,000 December 31, 2021 930,000 Change in fair value (930,000 ) December 31, 2022 $ - Money market funds are highly-liquid investments and are included in cash and cash equivalents on the consolidated balance sheets. The pricing information on these investment instruments is readily available and can be independently validated as of the measurement date. This approach results in the classification of these securities as Level 1 8 The carrying amounts of financial instruments such as accounts receivable and accounts payable approximate the related fair value due to the short-term maturities of these instruments. 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: 2022 2021 Impairment of long-lived assets Intangible assets $ 3,649,193 $ - Right of use assets 113,722 - 3,762,915 - Impairment of goodwill 6,460,168 - Total $ 10,223,083 $ - During the third 2022, September 30, 2022, third 2022, For our third 2022 may 3 2022 third In December 2022, January 2023, not January 18, 2023 December 31, 2022, The components of the consideration and methods for valuing them to determine the fair value of the Gray Matters reporting unit are as follows: Consideration Amount Description and Valuation Methodology Cash, net $ 935,000 Cash at closing of $1 million less estimated value of transition services to be provided. Buyer stock 581,000 Based on estimated post-money valuation of GMI after SP investment, applying a minority interest discount. Contingent payments 682,000 Annual cash payments, over approximately seven years, up to a total of $4 million, equal to 5% of GMI’s net revenue. Applied a discount rate of 40.8% to projected revenue. Net working capital 302,000 Carrying value approximates fair value. Estimated fair value of reporting unit $ 2,500,000 As a result of the December 31, 2022 2022.

Note 6 - Intangible Assets and

Note 6 - Intangible Assets and Goodwill	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	Note 6. Intangible Assets and Goodwill Information regarding our intangible assets is as follows: Weighted Average Useful Life (Years) Balance December 31, 2022 Additions Balance September 30, 2023 Intangible assets with estimated useful lives Customer relationships 8.0 $ 1,090,000 $ - $ 1,090,000 Non-compete agreements 3.0 120,000 - 120,000 Accumulated amortization (308,217 ) (132,183 ) (440,400 ) Sub-total 901,783 (132,183 ) 769,600 Intangible assets with indefinite lives Trade names Indefinite 280,000 - 280,000 Net identifiable intangible assets $ 1,181,783 $ (132,183 ) $ 1,049,600 Weighted Average Useful Life (Years) Balance December 31, 2021 Additions Balance September 30, 2022 Intangible assets with estimated useful lives Customer relationships 8.0 $ 1,090,000 $ - $ 1,090,000 Non-compete agreements 3.0 120,000 - 120,000 Accumulated amortization (131,973 ) (132,183 ) (264,156 ) Sub-total 1,078,027 (132,183 ) 945,844 Intangible assets with indefinite lives Trade names Indefinite 280,000 - 280,000 Net identifiable intangible assets $ 1,358,027 $ (132,183 ) $ 1,225,844 As of September 30, 2023 five 2023 $ 44,061 2024 146,307 2025 136,248 2026 136,248 2027 136,248 Thereafter 170,488 Total $ 769,600	Note 9. Intangible Assets and Goodwill The following table summarizes our intangible assets as of December 31, 2022 2021 2022: Weighted Average Useful Life (Years) December 31, 2021 Additions Impairment December 31, 2022 Intangible assets with estimated useful lives Technology 5.0 $ 2,900,000 $ - $ (1,526,564 ) $ 1,373,436 Customer relationships 6.4 4,950,000 - (2,122,629 ) 2,827,371 Non-compete agreements 3.0 120,000 - - 120,000 Accumulated amortization (201,032 ) (1,399,572 ) - (1,600,604 ) Sub-total 7,768,968 (1,399,572 ) (3,649,193 ) 2,720,203 Intangible assets with indefinite lives Trade names Indefinite 280,000 - - 280,000 Net identifiable intangible assets $ 8,048,968 $ (1,399,572 ) $ (3,649,193 ) $ 3,000,203 As of December 31, 2022, five 2023 $ 578,088 2024 548,151 2025 538,092 2026 537,846 2027 347,538 Thereafter 170,488 Total $ 2,720,203 Information regarding our goodwill for each operating segment is as follows: Tellenger Blockchain SCM Consolidated Goodwill, gross Balance at December 31, 2021 $ 1,125,101 $ 6,460,168 $ 7,585,269 Additions - - - Balance at December 31, 2022 1,125,101 6,460,168 7,585,269 Cumulative impairment loss Balance at December 31, 2021 - - - Impairment expense - (6,460,168 ) (6,460,168 ) Balance at December 31, 2022 - (6,460,168 ) (4,210,168 ) Goodwill, net Balance at December 31, 2021 $ 1,125,101 $ 6,460,168 $ 7,585,269 Balance at December 31, 2022 $ 1,125,101 $ - $ 1,125,101 See Note 6 December 31, 2022.

Note 7 - Stock-based Compensati

Note 7 - Stock-based Compensation	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Notes to Financial Statements
Share-Based Payment Arrangement [Text Block]	Note 7. 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 on a straight-line basis over the service period of the awards. There were no option awards granted in the three nine September 30, 2023 three nine September 30, 2022 Three Months Nine Months Risk-free interest rate 2.85% - 2.90% 1.91% - 2.90% Dividend yield 0 % 0 % Expected term (years) 3.25 - 6.00 3.25 - 6.00 Expected volatility 45.9% - 48.1% 45.8% - 48.5% 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 53,500 options with grant date fair values totaling $168,900, and 131,200 options with grant date fair values totaling $1,639,870, granted during the three nine September 30, 2022 three September 30, 2023 2022 nine September 30, 2023 2022 September 30, 2023 Total compensation expense related to these plans was $180,816 and $398,319 for the three September 30, 2023 2022 nine September 30, 2023 2022	Note 14. Stock-Based Compensation We have three 2006 2006 “2006 April 12, 2016. 2016 “2016 2016 “2016 November 15, 2021. October 11, 2021, 2021 “2021 December 2, 2021, The Company recognizes compensation costs for those shares expected to vest on a straight-line basis over the requisite service period of the awards. The fair values of option awards granted in 2022 2021 2022 2021 Risk-free interest rate 1.88% - 4.26% 0.46% - .26% Dividend yield 0% 0% Expected term (in years) 3.25 – 6 2.5 – 5 Expected volatility 45.8% - 48.1% 46.0% - 92.0% 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 2021 The 2021 October 11, 2021 October 11, 2031. 2021 may 2021 2021 no ten December 31, 2022 2021, 2021 2016 The 2016 June 1, 2016 April 4, 2026. 2016 may 2016 2016 no ten December 31, 2022 2021, 2016 No may 2016 2006 The 2006 May 18, 2006, April 12, 2016. 2006 2006 2006 no ten 2006 December 31, 2022 2021, The status of the options issued under the foregoing option plans as of December 31, 2022 2021, Shares Weighted Average Exercise Price Per Share Weighted Average Remaining Contract Term Aggregate Outstanding at December 31, 2020 1,395,000 $ 0.31 4 years, 5 months $ 1,591,223 Granted 1,982,500 4.48 Exercised (453,000 ) 0.21 Expired (20,000 ) 0.17 Outstanding at December 31, 2021 2,904,500 $ 3.17 4 years, 11 months $ 5,195,253 Granted 1,952,000 2.82 Exercised (264,000 ) 0.28 Expired (5,000 ) 0.35 Forfeited (35,000 ) 1.30 Outstanding at December 31, 2022 4,552,500 3.21 6 years, 5 months $ 95,397 Exercisable at December 31, 2022 2,196,750 $ 3.31 4 years, 4 months $ 95,397 The total intrinsic value of options exercised in the years ended December 31, 2022 2021 Nonvested stock option awards as of December 31, 2022 2021, Shares Weighted Average Exercise Price Per Share Weighted Average Grant Date Fair Value Nonvested at December 31, 2020 235,000 $ 0.64 $ 0.36 Granted 1,982,500 4.48 1.55 Vested (1,265,000 ) 4.07 1.35 Nonvested at December 31, 2021 952,500 $ 4.08 $ 1.51 Granted 1,952,000 2.82 1.36 Vested (513,750 ) 3.90 1.47 Forfeited (35,000 ) 1.30 0.62 Nonvested at December 31, 2022 2,355,750 $ 3.11 $ 1.32 As of December 31, 2022,

Note 8 - Settlement of Litigati

Note 8 - Settlement of Litigation	9 Months Ended
	Sep. 30, 2023
Notes to Financial Statements
Legal Matters and Contingencies [Text Block]	Note 8. Settlement of Litigation On April 28, 2023, January 25, 2023, one December 10, 2023, The Company filed an answer denying Gerald’s claims. In addition, the Company filed a counterclaim seeking damages from Gerald associated with the acquisition transaction and arising under the Stock Purchase Agreement. The principal terms of the Settlement Agreement were: (a) All amounts due to Gerald related to the GMI acquisition, including the $1,500,000 of deferred consideration, were deemed satisfied and such obligations were extinguished; (b) The Company removed restrictions from 43,648 shares of the Company’s common stock; (c) The Company paid Gerald $25,000 as reimbursement for legal costs; and, (d) Gerald and the Company agreed to mutual general releases of one As a result of the settlement, the Company recognized a gain, net of expenses, of $1,442,468 in the second 2023.

Note 9 - Revolving Line of Cred

Note 9 - Revolving Line of Credit and Notes Payable	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 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 three September 30, 2023 $575,000 nine September 30, 2023 August 16, 2023. On September 11, 2023, September 30, 2023 January 16, 2024. Premium Financing Note Payable The Company entered into a Premium Finance Agreement (“Premium Agreement”) on March 7, 2023, one ten ten March 24, 2023 December 24, 2023.	Note 10. Revolving Lines of Credit On September 30, 2022, The Wall Street Journal December 31, 2022, As of December 31, 2022, On April 16, 2021 The Wall Street Journal April 16, 2022. December 31, 2021, 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.

Note 10 - Sales of Shares Under

Note 10 - Sales of Shares Under Common Stock Purchase Agreement	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Notes to Financial Statements
Common Stock Purchase Agreement [Text Bock]	Note 10. Sales of Shares Under Common Stock Purchase Agreement On July 8, 2022, not $15,000,000 no 1933, may On August 11, 2022 November 10, 2022, December 31, 2022 three nine September 30, 2023 During the three September 30, 2023 nine September 30, 2023 three nine September 30, 2022	Note 15. Common Stock Purchase Agreement On July 8, 2022, not no 1933, may December 31, 2022,

Note 11 - Income Taxes

Note 11 - Income Taxes	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Notes to Financial Statements
Income Tax Disclosure [Text Block]	Note 11. Income Taxes For the three nine September 30, 2022	Note 12. Income Taxes Income tax expense for the years ended December 31, 2022 2021 2022 2021 Current income tax (expense) benefit Federal $ (2,533 ) $ - State & Local (7,566 ) (1,813 ) (10,099 ) (1,813 ) Deferred income tax (expense) benefit Federal 723,041 973,918 State & Local 385,342 98,749 1,108,383 1,072,667 Income tax benefit $ 1,098,284 $ 1,070,854 The provision for income taxes is at an effective rate different from the federal statutory rate due principally to the following: 2022 2021 Loss before taxes $ (18,852,122 ) $ (2,202,303 ) Income tax benefit at federal statutory rate $ 3,957,892 $ 462,484 State income tax benefit, net of federal benefit 379,365 97,318 Permanent Differences (1,313,947 ) (111,237 ) Net Operating Loss ("NOL") expirations (12,431 ) - Other 163,945 19,485 Federal valuation allowance (2,076,540 ) 602,804 Income tax benefit $ 1,098,284 $ 1,070,854 Deferred Income Taxes Deferred income taxes reflect the net effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of our deferred tax assets and liabilities were as follows: 2022 2021 Deferred tax assets Net operating losses $ 2,649,902 $ 547,035 Stock-based compensation 743,915 428,072 Accrued commissions 17,836 50,047 Accrued vacations 46,665 41,331 Fixed assets 1,509 - Other 28,025 - Deferred tax assets before valuation allowance 3,487,852 1,066,485 Valuation allowance (2,793,271 ) - Net deferred tax assets 694,581 1,066,485 Deferred tax liabilities Intangible Assets (753,702 ) (2,185,281 ) Fixed Assets - (3,434 ) Other - (45,274 ) Deferred tax liabilities (753,702 ) (2,233,989 ) Net deferred tax liabilities $ (59,121 ) $ (1,167,504 ) The Company has net operating loss carryforwards of approximately $9.4 million, of which $1.3 million will expire, if unused, between the years 2023 2037. The Company has analyzed its income tax positions using the criteria required by U.S. GAAP and concluded that, as of December 31, 2022 2021, Our income tax returns are subject to examination by income taxing authorities in all jurisdictions for which we file tax returns, generally for three not

Note 12 - Earnings Per Share

Note 12 - Earnings Per Share	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Notes to Financial Statements
Earnings Per Share [Text Block]	Note 12. Earnings Per Share Basic earnings (loss) per share excludes dilution and is computed by dividing the 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 effects of 23,104 shares from stock options and zero shares from warrants, and 29,456 shares from stock options and zero shares from warrants, were excluded from diluted shares for the three nine September 30, 2022 three nine September 30, 2022	Note 17. Loss Per Share Basic loss per share excludes dilution and is computed by dividing the loss attributable to common shareholders by the weighted-average number of shares outstanding for the period. Diluted (loss) income 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 841,724 and 692,312 shares from stock options and 75,371 and 39,847 shares from warrants were excluded from diluted shares for the years ended December 31, 2022 2021,

Note 1 - Summary of Significa_2

Note 1 - Summary of Significant Accounting Policies	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Notes to Financial Statements
Basis of Presentation and Significant Accounting Policies [Text Block]	Note 1. Summary of Significant Accounting Policies Organization and Business Founded in 1979 December 2021. On March 17, 2023, 2 Prior to March 17, 2023, two 2 March 17, 2023, one Liquidity and Going Concern During the nine September 30, 2023 September 30, 2023 twelve may On August 2, 2023, August 9, 2023, August 9, 2023, September 29, 2023, twelve 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 condensed consolidated financial statements do not Reverse Stock Split On October 18, 2023, one ten No 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, 2022 10 April 17, 2023 ( December 31, 2022 not not The unaudited condensed consolidated financial statements as of and for the three nine September 30, 2023 Other than as discussed in “Equity Method Investments” below, there have been no September 30, 2023 1, Equity Method Investments The Company accounts for investments in which it owns between 20% 50% not 323 Equity Method Investments and Joint Ventures 323” In connection with the sale of GMI to GMDC on March 17, 2023, ( 2 March 17, 2023 August 9, 2023. August 9, 2023, September 30, 2023 no 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. On an ongoing basis, we evaluate our estimates, including those related to the allowance for credit losses; fair values of financial instruments, intangible assets, and goodwill, including the underlying estimates of cash flows of our products and reporting unit; useful lives of intangible assets and property and equipment; the valuation of stock-based compensation, and the valuation of deferred tax assets and liabilities, among others. We base our estimates on assumptions, both historical and forward looking, that are believed to be reasonable, and the results of which form the basis for making judgments about the carrying values of assets and liabilities. Concentration of Credit Risk During the three September 30, 2023 five one During the three September 30, 2022 five one During the nine September 30, 2023 one five one During the nine September 30, 2022 five one The Company sold third one three nine September 30, 2022 As of September 30, 2023 two one As of September 30, 2022	Note 1. Summary of Significant Accounting Policies Organization and Business Founded in 1979 December 2021. 2021 two Liquidity and Going Concern During the year ended December 31, 2022, December 31, 2022, December 31, 2022, March 17, 2023, 19 2023 no one The accompanying 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 consolidated financial statements do not Basis of Presentation and Consolidation The accompanying consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) and applicable rules and regulations of the Securities and Exchange Commission (“SEC”) regarding annual financial reporting. The accompanying consolidated financial statements include the accounts of WaveDancer, Inc. and its consolidated subsidiaries (collectively, the “Company,” “we” or “our”). All significant intercompany balances and transactions have been eliminated in consolidation. Use of Estimates Preparation of 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. On an ongoing basis, we evaluate our estimates, including those related to the allowance for credit losses; fair values of financial instruments, reporting units, intangible assets, and goodwill; useful lives of intangible assets and property and equipment; the valuation of stock-based compensation, the valuation of deferred tax assets and liabilities; and contingent liabilities, among others. We base our estimates on assumptions, both historical and forward looking, that are believed to be reasonable, and the results of which form the basis for making judgments about the carrying values of assets and liabilities. Revenue Recognition See Note 2 Cash and Cash Equivalents We consider all highly-liquid investments with maturities of ninety not Accounts Receivable Our payment terms for accounts receivable vary by the types of our customers and the products or services offered. Typically, we invoice for services on a monthly basis, and we invoice for product sales upon delivery. We maintain an allowance for credit losses for accounts receivable, which is recorded as an offset to accounts receivable, and changes in such are classified as general and administrative expense in the consolidated statements of operations. We assess collectability on an individual customer basis. In determining the amount of the allowance for credit losses, we consider historical collectability based on past due status and make judgments about the creditworthiness of customers based on ongoing credit evaluations. Our allowance for doubtful accounts as of December 31, 2022 2021 Property and Equipment Property and equipment are stated at cost and are depreciated using the straight-line method over the estimated useful lives of the assets. Furniture and fixtures are depreciated over the lesser of the useful life or five three three Software Development Costs The Company capitalizes costs related to software developed or obtained for internal use in accordance with Accounting Standards Codification (“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. During 2022, 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 Capitalized software development costs are included in property and equipment on the consolidated balance sheets, see Note 7. Stock-Based Compensation The Company’s stock-based compensation plans as of December 31, 2022 14 December 31, 2022 2021, 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. The Company expects that recent tax law changes contained in the Inflation Reduction Act and CHIPS Act will not not not not, 12. Loss Per Share The Company’s loss per share calculation is based upon the weighted average number of shares of common stock outstanding. The dilutive effect of stock options, warrants, and other equity instruments are included for purposes of calculating diluted income per share, except for periods when the Company reports a net loss, in which case the inclusion of such equity instruments would be antidilutive. See Note 17. Concentration of Credit Risk During the year ended December 31, 2022, five one During the year ended December 31, 2021, five one The Company sold third one 2022 2021, As of December 31, 2022, one one one As of December 31, 2021, two one Business Combinations We include the results of operations of the businesses that we acquire as of the acquisition date. We allocate the purchase price of the acquisitions to the assets acquired and liabilities assumed based on their estimated fair values. The excess of the purchase price over the fair values of identifiable assets and liabilities is recorded as goodwill. The Company amortizes identifiable intangible assets with finite lives over their respective estimate useful lives. Identifiable intangible assets that are subject to amortization are evaluated for impairment and the Company will periodically reassess the carrying value, useful lives, and classifications of all identifiable intangible assets. Acquisition-related expenses are recognized separately from the business combination and are expensed as incurred. Determining fair value of assets acquired and liabilities assumed requires management’s judgment, the utilization of independent valuation experts, and involves significant estimates and assumptions with respect to the timing and amount of future cash flows, discount rates, market prices, and asset lives, among other items. The judgments made in the determination of the estimated fair value assigned to the assets acquired and liabilities assumed and any noncontrolling interests in the investee, as well as the estimated useful life of each asset can materially impact the consolidated financial statements in periods after acquisition, such as through depreciation and amortization. See Note 8. Intangibles and Goodwill The Company accounts for goodwill and other intangible assets in accordance with ASC Topic 350, 350” two two 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. As discussed further in Note 6, 2022 Recently Issued Accounting Pronouncements In October 2021, No. 2021 08, 805 Accounting for Contract Assets and Contract Liabilities from Contracts with Customers 606 January 1, 2022 no December 31, 2022. No

Note 2 - Revenue Recognition

Note 2 - Revenue Recognition	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Notes to Financial Statements
Revenue from Contract with Customer [Text Block]	Note 3. 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, 2023 2022 Contract Type Amount Percentage Amount Percentage Services time & materials $ 1,714,509 87.2 % $ 1,896,829 82.2 % Services fixed price over time 102,402 5.2 % 58,965 2.6 % Services combination 33,090 1.7 % 50,440 2.2 % Services fixed price per unit 71,299 3.6 % 107,778 4.7 % Third-party software 45,977 2.3 % 59,076 2.6 % Software support & maintenance - 0.0 % 44,804 1.9 % Incentive payments - 0.0 % 88,487 3.8 % Total revenue $ 1,967,277 100.0 % $ 2,306,379 100.0 % Nine Months Ended September 30, 2023 2022 Contract Type Amount Percentage Amount Percentage Services time & materials $ 5,314,845 86.4 % $ 5,963,361 65.9 % Services fixed price over time 307,206 5.0 % 161,273 1.8 % Services combination 99,270 1.6 % 80,520 0.9 % Services fixed price per unit 271,394 4.4 % 253,379 2.8 % Third-party software 159,307 2.6 % 2,345,884 25.9 % Software support & maintenance - 0.0 % 142,891 1.6 % Incentive payments - 0.0 % 105,103 1.1 % Total revenue $ 6,152,022 100.0 % $ 9,052,411 100.0 % 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, 2023 December 31, 2022 Accounts receivable as of September 30, 2023 December 31, 2022 September 30, 2023 December 31, 2022 Billed federal government $ 1,456,519 $ 1,573,407 Billed commercial and local government 22,000 56,152 Unbilled receivables 1,261 - Accounts receivable $ 1,479,780 $ 1,629,559 Billed receivables from the federal government include amounts due from both prime contracts and subcontracts where the federal government is the end customer. 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 Balance at December 31, 2022 $ 182,756 Contract liabilities added - Revenue recognized (55,665 ) Balance at March 31, 2023 127,091 Contract liabilities added - Revenue recognized (55,088 ) Balance at June 30, 2023 72,003 Contract liabilities added - Revenue recognized (45,977 ) Balance at September 30, 2023 $ 26,026 Balance at December 31, 2021 $ 186,835 Contract liabilities added 19,280 Revenue recognized (56,423 ) Balance at 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 at September 30, 2022 $ 37,686 Revenues recognized during the three September 30, 2023 2022 December 31, 2022 2021 nine September 30, 2023 2022 December 31, 2022 2021 Deferred Costs of Revenue Deferred costs of revenue consist of the costs of third September 30, 2023 December 31, 2022 nine September 30, 2022, Balance at December 31, 2021 $ 154,218 Deferred costs added 2,800 Deferred costs expensed (55,362 ) Balance at 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 $ -	Note 2. Revenue Recognition Revenue is recognized when all the following steps have been taken and criteria met for each contract: ● Identification of the contract, or contracts, with a customer - ● Identification of the performance obligations in the contract - third not ● Determination of the transaction price - ● Allocation of the transaction price to the performance obligations in the contract - ● Recognition of revenue when, or as, the Company satisfies performance obligations - 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 Year ended December 31, 2022 Year ended December 31, 2021 Contract Type Amount Percentage Amount Percentage Services time & materials $ 7,521,165 62.6 % $ 9,383,810 62.5 % Services firm fixed price 998,970 8.3 % 367,229 2.4 % Services fixed price over time 407,611 3.4 % 634,036 4.2 % Services combination 113,610 0.9 % 92,940 0.6 % Services fixed price per unit 304,666 2.5 % 114,263 0.8 % Third-party software 2,427,937 20.2 % 4,245,730 28.2 % Software support & maintenance 142,891 1.2 % 106,428 0.7 % Incentive payments 105,102 0.9 % 89,068 0.6 % Total revenue $ 12,021,952 100.0 % $ 15,033,504 100.0 % Contract Balances 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. Changes in contract assets balances in 2022 2021 Balance at December 31, 2020 $ 210,668 Contract assets added 312,475 Revenue billed (523,143 ) Balance at December 31, 2021 - Contract assets added - Revenue billed - Balance at December 31, 2022 $ - 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 2022 2021 Balance at December 31, 2020 $ 946,884 Contract liabilities added 359,896 Revenue recognized (1,119,945 ) Balance at December 31, 2021 186,835 Contract liabilities added 439,230 Revenue recognized (443,309 ) Balance at December 31, 2022 $ 182,756 Revenue recognized during 2022 December 31, 2021 2021 December 31, 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 December 31, 2022, 2021. Deferred Costs of Revenue Deferred costs of revenue consist of the costs of third not not 2022 2021 Balance at December 31, 2020 $ 89,068 Deferred costs added - maintenance 228,010 Deferred costs added - deliverables 17,406 Deferred costs expensed (180,266 ) Balance at December 31, 2021 154,218 Deferred costs added - maintenance 223,148 Deferred costs expensed (220,647 ) Balance at December 31, 2022 $ 156,719

Note 3 - Segment Information

Note 3 - Segment Information	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	Note 3. Segment Information Prior to the acquisition of GMI and through June 30, 2022, September 2022, July 1, 2022 two For the year ended December 31, 2022: Tellenger Blockchain Corporate Consolidated Revenue $ 11,023,982 $ 998,970 $ - $ 12,022,952 Depreciation and amortization 211,360 1,223,328 8,626 1,443,314 Other significant non-cash items: Stock-based compensation 175,693 691,472 1,100,762 1,967,927 Change in fair value of contingent consideration - (930,000 ) - (930,000 ) Impairment of long-lived assets - 3,762,915 - 3,762,915 Goodwill impairment - 6,460,168 - 6,460,168 Total other significant non-cash items 175,693 9,984,555 1,100,762 11,261,010 Operating income (loss) $ 610,753 $ (13,358,651 ) $ (6,029,710 ) $ (18,777,608 ) Interest expense (81,621 ) Other income, net 7,107 Income tax benefit 1,098,284 Net loss $ (17,753,838 ) Acquisition of property and equipment $ 10,447 $ 498,425 $ 27,030 $ 535,902 For the year ended December 31, 2021: Tellenger Blockchain Consolidated Revenue $ 15,033,504 $ - $ 15,033,504 Depreciation and amortization 167,332 69,266 236,598 Operating loss $ (2,627,149 ) Interest expense (37,325 ) Other income, net 12,171 Gain on forgiveness of note payable 450,000 Income tax benefit 1,070,854 Net loss $ (1,131,449 ) Acquisition of property and equipment $ 69,754 Total assets for each operating segment as of December 31 2022 2021 Tellenger $ 4,000,760 $ 4,812,450 Blockchain SCM 2,500,000 13,159,805 Corporate 1,480,454 5,390,388 Consolidated $ 7,981,214 $ 23,362,643

Note 4 - Leases 1

Note 4 - Leases 1	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Notes to Financial Statements
Lessee, Operating Leases [Text Block]	Note 4. Leases The Company has two one one 2021 As of September 30, 2023 December 31, 2022 not Each of the Company’s operating lease assets represent its right to use an underlying asset for the lease term and the related lease liability 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 leases do not not The Company’s lease agreements do not The Company does not third As of September 30, 2023 two September 30, 2023 2023 58,041 2024 174,721 2025 74,804 2026 70,220 Total lease payments 377,786 Less: discount (24,301 ) Present value of lease liabilities $ 353,485 The total expense incurred related to its operating leases was $38,053 and $53,560 for the three September 30, 2023 2022 nine September 30, 2023 2022	Note 4. Leases The Company has two one one 2021 December 31, 2022 2021. June 30, 2021 As of December 31, 2022 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 December 31, 2022, two December 31, 2022 2023 $ 228,862 2024 174,721 2025 74,804 2026 70,220 Total lease payments 548,607 Less: discount (41,487 ) Present value of lease liabilities $ 507,120 The total expense incurred related to its operating leases was $214,241 and $129,709 for the years ended December 31, 2022 2021,

Note 5 - Receivables

Note 5 - Receivables	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Accounts and Nontrade Receivable [Text Block]	Note 5. Receivables Accounts receivable as of December 31, 2022 2021, 2022 2021 Billed federal government $ 1,573,407 $ 1,594,473 Billed commercial 56,152 - Unbilled receivables - 70,389 Accounts receivable $ 1,629,559 $ 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. Unbilled receivables include short-term contract assets where billing cycles differ from calendar months, or a monthly fixed billing amount does not December 31, 2020,

Note 6 - Fair Value Measurement

Note 6 - Fair Value Measurements	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 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 presents the fair value hierarchy for the Company’s financial instruments measured at fair value on a recurring basis as of September 30, 2023 December 31, 2022 September 30, 2023 Level 1 Level 2 Level 3 Total Cash equivalents: Money market funds $ 809,997 $ - $ - $ 809,997 December 31, 2022 Level 1 Level 2 Level 3 Total Cash equivalents: Money market funds $ 58,242 $ - $ - $ 58,242 As discussed in Note 2 five December 31, 2029, August 9, 2023, The following table is a roll-forward of the Level 3 not Fair value of contingent consideration: December 31, 2022 $ - Additions 682,000 March 31, 2023 682,000 Additions - June 30, 2023 682,000 Settlements (682,000 ) September 30, 2023 $ - There were no unrealized gains or losses recognized in income for the three nine September 30, 2023	Note 6. 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 December 31, 2022 2021: December 31, 2022 Level 1 Level 2 Level 3 Total Cash equivalents: Money market funds $ 58,242 $ - $ - $ 58,242 Other liabilities: Fair value of contingent consideration $ - $ - $ - $ - 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 The following table reflects the change in fair value of our financial instruments measured at fair value on a recurring basis based on Level 3 December 31, 2020 $ - Change in fair value 930,000 December 31, 2021 930,000 Change in fair value (930,000 ) December 31, 2022 $ - Money market funds are highly-liquid investments and are included in cash and cash equivalents on the consolidated balance sheets. The pricing information on these investment instruments is readily available and can be independently validated as of the measurement date. This approach results in the classification of these securities as Level 1 8 The carrying amounts of financial instruments such as accounts receivable and accounts payable approximate the related fair value due to the short-term maturities of these instruments. 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: 2022 2021 Impairment of long-lived assets Intangible assets $ 3,649,193 $ - Right of use assets 113,722 - 3,762,915 - Impairment of goodwill 6,460,168 - Total $ 10,223,083 $ - During the third 2022, September 30, 2022, third 2022, For our third 2022 may 3 2022 third In December 2022, January 2023, not January 18, 2023 December 31, 2022, The components of the consideration and methods for valuing them to determine the fair value of the Gray Matters reporting unit are as follows: Consideration Amount Description and Valuation Methodology Cash, net $ 935,000 Cash at closing of $1 million less estimated value of transition services to be provided. Buyer stock 581,000 Based on estimated post-money valuation of GMI after SP investment, applying a minority interest discount. Contingent payments 682,000 Annual cash payments, over approximately seven years, up to a total of $4 million, equal to 5% of GMI’s net revenue. Applied a discount rate of 40.8% to projected revenue. Net working capital 302,000 Carrying value approximates fair value. Estimated fair value of reporting unit $ 2,500,000 As a result of the December 31, 2022 2022.

Note 7 - Property and Equipment

Note 7 - Property and Equipment	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	Note 7. Property and Equipment Property and equipment consist of the following as of December 31: 2022 2021 Software development costs $ 498,425 $ - Computer equipment and purchased software 365,874 328,397 Furniture and equipment 117,307 117,307 Leasehold improvements 7,438 7,438 Property and equipment, gross 989,044 453,142 Less: Accumulated depreciation (391,628 ) (347,886 ) Property and equipment, net $ 597,416 $ 105,256 Depreciation and amortization expense related to property and equipment for the years ended December 31, 2022 2021, 2022,

Note 8 - Business Combinations

Note 8 - Business Combinations	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Business Combination Disclosure [Text Block]	Note 8. Business Combinations Gray Matters, Inc. Initial Acquisition in 2021 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 2022 December 31, 2022. $1,000,000 December 31, 2021. 6% The Company incurred $246,045 of legal, valuation, accounting, consulting, and other fees related to the GMI acquisition, and these costs are included in acquisition costs in the consolidated statement of operations. Goodwill was 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 were not not December 10 December 31, 2021 The purchase price for GMI was 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 Goodwill also arose from recognizing deferred tax liabilities from recording in the purchase accounting intangible assets that are amortizable for financial reporting but not 2022 We remeasured the contingent consideration liability as of December 31, 2022 zero December 31, 2022. 6, 2022 December 31, 2022. 19, March 17, 2023 Tellenger, Inc. On April 7, 2021, not not not not April 7 December 31, 2021. The purchase price for Tellenger was allocated as follows: 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 Goodwill also arises from recognizing deferred tax liabilities from recording in the purchase accounting intangible assets that are amortizable for financial reporting but not 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 2021 2022 2021 Revenues $ 12,022,952 $ 16,789,286 Net loss $ (17,753,838 ) $ (3,012,182 )

Note 9 - Intangible Assets and

Note 9 - Intangible Assets and Goodwill	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	Note 6. Intangible Assets and Goodwill Information regarding our intangible assets is as follows: Weighted Average Useful Life (Years) Balance December 31, 2022 Additions Balance September 30, 2023 Intangible assets with estimated useful lives Customer relationships 8.0 $ 1,090,000 $ - $ 1,090,000 Non-compete agreements 3.0 120,000 - 120,000 Accumulated amortization (308,217 ) (132,183 ) (440,400 ) Sub-total 901,783 (132,183 ) 769,600 Intangible assets with indefinite lives Trade names Indefinite 280,000 - 280,000 Net identifiable intangible assets $ 1,181,783 $ (132,183 ) $ 1,049,600 Weighted Average Useful Life (Years) Balance December 31, 2021 Additions Balance September 30, 2022 Intangible assets with estimated useful lives Customer relationships 8.0 $ 1,090,000 $ - $ 1,090,000 Non-compete agreements 3.0 120,000 - 120,000 Accumulated amortization (131,973 ) (132,183 ) (264,156 ) Sub-total 1,078,027 (132,183 ) 945,844 Intangible assets with indefinite lives Trade names Indefinite 280,000 - 280,000 Net identifiable intangible assets $ 1,358,027 $ (132,183 ) $ 1,225,844 As of September 30, 2023 five 2023 $ 44,061 2024 146,307 2025 136,248 2026 136,248 2027 136,248 Thereafter 170,488 Total $ 769,600	Note 9. Intangible Assets and Goodwill The following table summarizes our intangible assets as of December 31, 2022 2021 2022: Weighted Average Useful Life (Years) December 31, 2021 Additions Impairment December 31, 2022 Intangible assets with estimated useful lives Technology 5.0 $ 2,900,000 $ - $ (1,526,564 ) $ 1,373,436 Customer relationships 6.4 4,950,000 - (2,122,629 ) 2,827,371 Non-compete agreements 3.0 120,000 - - 120,000 Accumulated amortization (201,032 ) (1,399,572 ) - (1,600,604 ) Sub-total 7,768,968 (1,399,572 ) (3,649,193 ) 2,720,203 Intangible assets with indefinite lives Trade names Indefinite 280,000 - - 280,000 Net identifiable intangible assets $ 8,048,968 $ (1,399,572 ) $ (3,649,193 ) $ 3,000,203 As of December 31, 2022, five 2023 $ 578,088 2024 548,151 2025 538,092 2026 537,846 2027 347,538 Thereafter 170,488 Total $ 2,720,203 Information regarding our goodwill for each operating segment is as follows: Tellenger Blockchain SCM Consolidated Goodwill, gross Balance at December 31, 2021 $ 1,125,101 $ 6,460,168 $ 7,585,269 Additions - - - Balance at December 31, 2022 1,125,101 6,460,168 7,585,269 Cumulative impairment loss Balance at December 31, 2021 - - - Impairment expense - (6,460,168 ) (6,460,168 ) Balance at December 31, 2022 - (6,460,168 ) (4,210,168 ) Goodwill, net Balance at December 31, 2021 $ 1,125,101 $ 6,460,168 $ 7,585,269 Balance at December 31, 2022 $ 1,125,101 $ - $ 1,125,101 See Note 6 December 31, 2022.

Note 10 - Revolving Lines of Cr

Note 10 - Revolving Lines of Credit	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 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 three September 30, 2023 $575,000 nine September 30, 2023 August 16, 2023. On September 11, 2023, September 30, 2023 January 16, 2024. Premium Financing Note Payable The Company entered into a Premium Finance Agreement (“Premium Agreement”) on March 7, 2023, one ten ten March 24, 2023 December 24, 2023.	Note 10. Revolving Lines of Credit On September 30, 2022, The Wall Street Journal December 31, 2022, As of December 31, 2022, On April 16, 2021 The Wall Street Journal April 16, 2022. December 31, 2021, 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.

Note 11 - Notes Payable

Note 11 - Notes Payable	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Long-Term Debt [Text Block]	Note 11. Notes Payable Paycheck Protection Program ( PPP ) Loan On April 20, 2020, 2021, October 13, 2021 There were no outstanding notes payable balances as of December 31, 2022 2021. Summit Community Bank Loan On April 16, 2021, two December 30, 2021,

Note 12 - Income Taxes

Note 12 - Income Taxes	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Notes to Financial Statements
Income Tax Disclosure [Text Block]	Note 11. Income Taxes For the three nine September 30, 2022	Note 12. Income Taxes Income tax expense for the years ended December 31, 2022 2021 2022 2021 Current income tax (expense) benefit Federal $ (2,533 ) $ - State & Local (7,566 ) (1,813 ) (10,099 ) (1,813 ) Deferred income tax (expense) benefit Federal 723,041 973,918 State & Local 385,342 98,749 1,108,383 1,072,667 Income tax benefit $ 1,098,284 $ 1,070,854 The provision for income taxes is at an effective rate different from the federal statutory rate due principally to the following: 2022 2021 Loss before taxes $ (18,852,122 ) $ (2,202,303 ) Income tax benefit at federal statutory rate $ 3,957,892 $ 462,484 State income tax benefit, net of federal benefit 379,365 97,318 Permanent Differences (1,313,947 ) (111,237 ) Net Operating Loss ("NOL") expirations (12,431 ) - Other 163,945 19,485 Federal valuation allowance (2,076,540 ) 602,804 Income tax benefit $ 1,098,284 $ 1,070,854 Deferred Income Taxes Deferred income taxes reflect the net effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of our deferred tax assets and liabilities were as follows: 2022 2021 Deferred tax assets Net operating losses $ 2,649,902 $ 547,035 Stock-based compensation 743,915 428,072 Accrued commissions 17,836 50,047 Accrued vacations 46,665 41,331 Fixed assets 1,509 - Other 28,025 - Deferred tax assets before valuation allowance 3,487,852 1,066,485 Valuation allowance (2,793,271 ) - Net deferred tax assets 694,581 1,066,485 Deferred tax liabilities Intangible Assets (753,702 ) (2,185,281 ) Fixed Assets - (3,434 ) Other - (45,274 ) Deferred tax liabilities (753,702 ) (2,233,989 ) Net deferred tax liabilities $ (59,121 ) $ (1,167,504 ) The Company has net operating loss carryforwards of approximately $9.4 million, of which $1.3 million will expire, if unused, between the years 2023 2037. The Company has analyzed its income tax positions using the criteria required by U.S. GAAP and concluded that, as of December 31, 2022 2021, Our income tax returns are subject to examination by income taxing authorities in all jurisdictions for which we file tax returns, generally for three not

Note 13 - 401(K) Plans

Note 13 - 401(K) Plans	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Retirement Benefits [Text Block]	Note 13. 401 We have two 401 401 401 December 31, 2022 2021,

Note 14 - Stock-based Compensat

Note 14 - Stock-based Compensation	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Notes to Financial Statements
Share-Based Payment Arrangement [Text Block]	Note 7. 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 on a straight-line basis over the service period of the awards. There were no option awards granted in the three nine September 30, 2023 three nine September 30, 2022 Three Months Nine Months Risk-free interest rate 2.85% - 2.90% 1.91% - 2.90% Dividend yield 0 % 0 % Expected term (years) 3.25 - 6.00 3.25 - 6.00 Expected volatility 45.9% - 48.1% 45.8% - 48.5% 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 53,500 options with grant date fair values totaling $168,900, and 131,200 options with grant date fair values totaling $1,639,870, granted during the three nine September 30, 2022 three September 30, 2023 2022 nine September 30, 2023 2022 September 30, 2023 Total compensation expense related to these plans was $180,816 and $398,319 for the three September 30, 2023 2022 nine September 30, 2023 2022	Note 14. Stock-Based Compensation We have three 2006 2006 “2006 April 12, 2016. 2016 “2016 2016 “2016 November 15, 2021. October 11, 2021, 2021 “2021 December 2, 2021, The Company recognizes compensation costs for those shares expected to vest on a straight-line basis over the requisite service period of the awards. The fair values of option awards granted in 2022 2021 2022 2021 Risk-free interest rate 1.88% - 4.26% 0.46% - .26% Dividend yield 0% 0% Expected term (in years) 3.25 – 6 2.5 – 5 Expected volatility 45.8% - 48.1% 46.0% - 92.0% 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 2021 The 2021 October 11, 2021 October 11, 2031. 2021 may 2021 2021 no ten December 31, 2022 2021, 2021 2016 The 2016 June 1, 2016 April 4, 2026. 2016 may 2016 2016 no ten December 31, 2022 2021, 2016 No may 2016 2006 The 2006 May 18, 2006, April 12, 2016. 2006 2006 2006 no ten 2006 December 31, 2022 2021, The status of the options issued under the foregoing option plans as of December 31, 2022 2021, Shares Weighted Average Exercise Price Per Share Weighted Average Remaining Contract Term Aggregate Outstanding at December 31, 2020 1,395,000 $ 0.31 4 years, 5 months $ 1,591,223 Granted 1,982,500 4.48 Exercised (453,000 ) 0.21 Expired (20,000 ) 0.17 Outstanding at December 31, 2021 2,904,500 $ 3.17 4 years, 11 months $ 5,195,253 Granted 1,952,000 2.82 Exercised (264,000 ) 0.28 Expired (5,000 ) 0.35 Forfeited (35,000 ) 1.30 Outstanding at December 31, 2022 4,552,500 3.21 6 years, 5 months $ 95,397 Exercisable at December 31, 2022 2,196,750 $ 3.31 4 years, 4 months $ 95,397 The total intrinsic value of options exercised in the years ended December 31, 2022 2021 Nonvested stock option awards as of December 31, 2022 2021, Shares Weighted Average Exercise Price Per Share Weighted Average Grant Date Fair Value Nonvested at December 31, 2020 235,000 $ 0.64 $ 0.36 Granted 1,982,500 4.48 1.55 Vested (1,265,000 ) 4.07 1.35 Nonvested at December 31, 2021 952,500 $ 4.08 $ 1.51 Granted 1,952,000 2.82 1.36 Vested (513,750 ) 3.90 1.47 Forfeited (35,000 ) 1.30 0.62 Nonvested at December 31, 2022 2,355,750 $ 3.11 $ 1.32 As of December 31, 2022,

Note 15 - Common Stock Purchase

Note 15 - Common Stock Purchase Agreement	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Notes to Financial Statements
Common Stock Purchase Agreement [Text Bock]	Note 10. Sales of Shares Under Common Stock Purchase Agreement On July 8, 2022, not $15,000,000 no 1933, may On August 11, 2022 November 10, 2022, December 31, 2022 three nine September 30, 2023 During the three September 30, 2023 nine September 30, 2023 three nine September 30, 2022	Note 15. Common Stock Purchase Agreement On July 8, 2022, not no 1933, may December 31, 2022,

Note 16 - Private Offerings of

Note 16 - Private Offerings of Common Stock	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Equity [Text Block]	Note 16. Private Offerings of Common Stock In August 2022 In March 2021, In August 2021, one one one August 31, 2026. In December 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 The shares in the private offering transactions in August 2022 six 144 The shares in the private offering transactions in August December 2021 six 144 six six six 480, Distinguishing Liabilities from Equity August December 2021 Common Paid-In Stock Capital Total August 2021 Unregistered shares $ 14,000 $ 2,142,000 $ 2,156,000 Warrants - 644,000 644,000 Total $ 14,000 $ 2,786,000 $ 2,800,000 December 2021 Unregistered shares $ 32,895 $ 9,295,105 $ 9,328,000 Warrants - 672,000 672,000 Total $ 32,895 $ 9,967,105 $ 10,000,000

Note 17 - Loss Per Share

Note 17 - Loss Per Share	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Notes to Financial Statements
Earnings Per Share [Text Block]	Note 12. Earnings Per Share Basic earnings (loss) per share excludes dilution and is computed by dividing the 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 effects of 23,104 shares from stock options and zero shares from warrants, and 29,456 shares from stock options and zero shares from warrants, were excluded from diluted shares for the three nine September 30, 2022 three nine September 30, 2022	Note 17. Loss Per Share Basic loss per share excludes dilution and is computed by dividing the loss attributable to common shareholders by the weighted-average number of shares outstanding for the period. Diluted (loss) income 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 841,724 and 692,312 shares from stock options and 75,371 and 39,847 shares from warrants were excluded from diluted shares for the years ended December 31, 2022 2021,

Note 18 - Financial Statement C

Note 18 - Financial Statement Captions	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Supplemental Balance Sheet Disclosures [Text Block]	Note 18. Financial Statement Captions The following table summarizes the Company’s prepaid expenses and other current assets as of December 31, 2022 2021: 2022 2021 Licenses and subscriptions $ 196,277 $ 43,146 Stock issuance costs 150,000 - Prepaid insurance 96,168 72,800 Deferred costs of software sales - 154,218 Other - 6,826 Total $ 442,445 $ 276,990 The following table summarizes the Company’s other current liabilities as of December 31, 2022 2021: 2022 2021 Legal and professional fees $ 190,200 $ 144,486 Cost of professional services 45,762 - Cost of software sales 19,180 7,652 Interest expense 1,195 1,002 Other 27,160 50,940 Total $ 283,497 $ 204,080

Note 19 - Subsequent Event

Note 19 - Subsequent Event	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Subsequent Events [Text Block]	Note 19. Subsequent Event On March 17, 2023, five December 31, 2029 one no not

Significant Accounting Policies

Significant Accounting Policies (Policies)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Organization and Business [Policy Text Block]	Organization and Business Founded in 1979 December 2021. On March 17, 2023, 2 Prior to March 17, 2023, two 2 March 17, 2023, one Liquidity and Going Concern During the nine September 30, 2023 September 30, 2023 twelve may On August 2, 2023, August 9, 2023, August 9, 2023, September 29, 2023, twelve 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 condensed consolidated financial statements do not Reverse Stock Split On October 18, 2023, one ten No	Organization and Business Founded in 1979 December 2021. 2021 two Liquidity and Going Concern During the year ended December 31, 2022, December 31, 2022, December 31, 2022, March 17, 2023, 19 2023 no one The accompanying 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 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, 2022 10 April 17, 2023 ( December 31, 2022 not not The unaudited condensed consolidated financial statements as of and for the three nine September 30, 2023 Other than as discussed in “Equity Method Investments” below, there have been no September 30, 2023 1,	Basis of Presentation and Consolidation The accompanying consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) and applicable rules and regulations of the Securities and Exchange Commission (“SEC”) regarding annual financial reporting. The accompanying consolidated financial statements include the accounts of WaveDancer, Inc. and its consolidated subsidiaries (collectively, the “Company,” “we” or “our”). All significant intercompany balances and transactions have been eliminated in consolidation.
Equity Method Investments [Policy Text Block]	Equity Method Investments The Company accounts for investments in which it owns between 20% 50% not 323 Equity Method Investments and Joint Ventures 323” In connection with the sale of GMI to GMDC on March 17, 2023, ( 2 March 17, 2023 August 9, 2023. August 9, 2023, September 30, 2023 no
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. On an ongoing basis, we evaluate our estimates, including those related to the allowance for credit losses; fair values of financial instruments, intangible assets, and goodwill, including the underlying estimates of cash flows of our products and reporting unit; useful lives of intangible assets and property and equipment; the valuation of stock-based compensation, and the valuation of deferred tax assets and liabilities, among others. We base our estimates on assumptions, both historical and forward looking, that are believed to be reasonable, and the results of which form the basis for making judgments about the carrying values of assets and liabilities.	Use of Estimates Preparation of 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. On an ongoing basis, we evaluate our estimates, including those related to the allowance for credit losses; fair values of financial instruments, reporting units, intangible assets, and goodwill; useful lives of intangible assets and property and equipment; the valuation of stock-based compensation, the valuation of deferred tax assets and liabilities; and contingent liabilities, among others. We base our estimates on assumptions, both historical and forward looking, that are believed to be reasonable, and the results of which form the basis for making judgments about the carrying values of assets and liabilities.
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Concentration of Credit Risk During the three September 30, 2023 five one During the three September 30, 2022 five one During the nine September 30, 2023 one five one During the nine September 30, 2022 five one The Company sold third one three nine September 30, 2022 As of September 30, 2023 two one As of September 30, 2022	Concentration of Credit Risk During the year ended December 31, 2022, five one During the year ended December 31, 2021, five one The Company sold third one 2022 2021, As of December 31, 2022, one one one As of December 31, 2021, two one
Revenue from Contract with Customer [Policy Text Block]		Revenue Recognition See Note 2
Cash and Cash Equivalents, Policy [Policy Text Block]		Cash and Cash Equivalents We consider all highly-liquid investments with maturities of ninety not
Accounts Receivable [Policy Text Block]		Accounts Receivable Our payment terms for accounts receivable vary by the types of our customers and the products or services offered. Typically, we invoice for services on a monthly basis, and we invoice for product sales upon delivery. We maintain an allowance for credit losses for accounts receivable, which is recorded as an offset to accounts receivable, and changes in such are classified as general and administrative expense in the consolidated statements of operations. We assess collectability on an individual customer basis. In determining the amount of the allowance for credit losses, we consider historical collectability based on past due status and make judgments about the creditworthiness of customers based on ongoing credit evaluations. Our allowance for doubtful accounts as of December 31, 2022 2021
Property, Plant and Equipment, Policy [Policy Text Block]		Property and Equipment Property and equipment are stated at cost and are depreciated using the straight-line method over the estimated useful lives of the assets. Furniture and fixtures are depreciated over the lesser of the useful life or five three three
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 Accounting Standards Codification (“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. During 2022, 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 Capitalized software development costs are included in property and equipment on the consolidated balance sheets, see Note 7.
Share-Based Payment Arrangement [Policy Text Block]		Stock-Based Compensation The Company’s stock-based compensation plans as of December 31, 2022 14 December 31, 2022 2021,
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. The Company expects that recent tax law changes contained in the Inflation Reduction Act and CHIPS Act will not not not not, 12.
Earnings Per Share, Policy [Policy Text Block]		Loss Per Share The Company’s loss per share calculation is based upon the weighted average number of shares of common stock outstanding. The dilutive effect of stock options, warrants, and other equity instruments are included for purposes of calculating diluted income per share, except for periods when the Company reports a net loss, in which case the inclusion of such equity instruments would be antidilutive. See Note 17.
Business Combinations Policy [Policy Text Block]		Business Combinations We include the results of operations of the businesses that we acquire as of the acquisition date. We allocate the purchase price of the acquisitions to the assets acquired and liabilities assumed based on their estimated fair values. The excess of the purchase price over the fair values of identifiable assets and liabilities is recorded as goodwill. The Company amortizes identifiable intangible assets with finite lives over their respective estimate useful lives. Identifiable intangible assets that are subject to amortization are evaluated for impairment and the Company will periodically reassess the carrying value, useful lives, and classifications of all identifiable intangible assets. Acquisition-related expenses are recognized separately from the business combination and are expensed as incurred. Determining fair value of assets acquired and liabilities assumed requires management’s judgment, the utilization of independent valuation experts, and involves significant estimates and assumptions with respect to the timing and amount of future cash flows, discount rates, market prices, and asset lives, among other items. The judgments made in the determination of the estimated fair value assigned to the assets acquired and liabilities assumed and any noncontrolling interests in the investee, as well as the estimated useful life of each asset can materially impact the consolidated financial statements in periods after acquisition, such as through depreciation and amortization. See Note 8.
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” two two 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. As discussed further in Note 6, 2022
New Accounting Pronouncements, Policy [Policy Text Block]		Recently Issued Accounting Pronouncements In October 2021, No. 2021 08, 805 Accounting for Contract Assets and Contract Liabilities from Contracts with Customers 606 January 1, 2022 no December 31, 2022. No

Note 2 - Sale and Deconsolida_2

Note 2 - Sale and Deconsolidation of GMI and Discontinued Operations (Tables)	9 Months Ended
	Sep. 30, 2023
Notes Tables
Disposal Groups, Including Discontinued Operations, Consideration Received [Table Text Block]	Consideration Amount Description and Valuation Methodology Cash at closing $ 935,974 Cash received at closing less estimated value of transition services to be provided. Cash after closing 133,148 Actual cash operating expenses of GMI from March 1 through March 17, 2023 (prior to the transfer of GMI to GMDC). GMDC common stock 581,000 Based on Series A preferred stock issuance to other GMDC investors for $3,000,000 in cash and application of an option pricing model backsolve method and a minority interest discount to estimate the fair value of the common shares of GMDC. Contingent payments 682,000 Estimated by applying a discount rate of 40.8% to the projected cash receipts expected over the 7-year horizon. (See Note 5). Total consideration $ 2,332,122
Disposal Groups, Including Discontinued Operations [Table Text Block]	Three Months Ended September 30, Nine Months Ended September 30, 2023 2022 2023 2022 Revenue $ - $ - $ - $ 566,862 Cost of revenue - 256,974 74,223 1,118,301 Excess of contract costs over revenue - (256,974 ) (74,223 ) (551,439 ) Operating expenses - Salaries and benefits - 463,502 484,249 1,076,781 Intangibles amortization - 303,791 85,338 917,496 Stock based compensation, before forfeitures - 215,775 65,487 268,283 Forfeiture of stock options - - (407,322 ) - Other operating expenses - 113,078 134,633 702,534 Change in fair value of contingent consideration - - - (930,000 ) Goodwill impairment - 2,254,624 2,254,624 Gain on disposal of business - - (100,615 ) - Loss before income tax benefit - (3,607,744 ) (335,993 ) (4,841,157 ) Income tax benefit - 77,592 - 1,788,509 Net loss on discontinued operations $ - $ (3,530,152 ) $ (335,993 ) $ (3,052,648 ) December 31, 2022 Customer relationship intangible asset, net of amortization $ 1,057,722 Technology intangible asset, net of amortization 760,698 Capitalized software development costs 498,425 Total assets of discontinued operations $ 2,316,845

Note 3 - Revenue from Contrac_2

Note 3 - Revenue from Contracts with Customers (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Notes Tables
Disaggregation of Revenue [Table Text Block]	Three Months Ended September 30, 2023 2022 Contract Type Amount Percentage Amount Percentage Services time & materials $ 1,714,509 87.2 % $ 1,896,829 82.2 % Services fixed price over time 102,402 5.2 % 58,965 2.6 % Services combination 33,090 1.7 % 50,440 2.2 % Services fixed price per unit 71,299 3.6 % 107,778 4.7 % Third-party software 45,977 2.3 % 59,076 2.6 % Software support & maintenance - 0.0 % 44,804 1.9 % Incentive payments - 0.0 % 88,487 3.8 % Total revenue $ 1,967,277 100.0 % $ 2,306,379 100.0 % Nine Months Ended September 30, 2023 2022 Contract Type Amount Percentage Amount Percentage Services time & materials $ 5,314,845 86.4 % $ 5,963,361 65.9 % Services fixed price over time 307,206 5.0 % 161,273 1.8 % Services combination 99,270 1.6 % 80,520 0.9 % Services fixed price per unit 271,394 4.4 % 253,379 2.8 % Third-party software 159,307 2.6 % 2,345,884 25.9 % Software support & maintenance - 0.0 % 142,891 1.6 % Incentive payments - 0.0 % 105,103 1.1 % Total revenue $ 6,152,022 100.0 % $ 9,052,411 100.0 %	Year ended December 31, 2022 Year ended December 31, 2021 Contract Type Amount Percentage Amount Percentage Services time & materials $ 7,521,165 62.6 % $ 9,383,810 62.5 % Services firm fixed price 998,970 8.3 % 367,229 2.4 % Services fixed price over time 407,611 3.4 % 634,036 4.2 % Services combination 113,610 0.9 % 92,940 0.6 % Services fixed price per unit 304,666 2.5 % 114,263 0.8 % Third-party software 2,427,937 20.2 % 4,245,730 28.2 % Software support & maintenance 142,891 1.2 % 106,428 0.7 % Incentive payments 105,102 0.9 % 89,068 0.6 % Total revenue $ 12,021,952 100.0 % $ 15,033,504 100.0 %
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	September 30, 2023 December 31, 2022 Billed federal government $ 1,456,519 $ 1,573,407 Billed commercial and local government 22,000 56,152 Unbilled receivables 1,261 - Accounts receivable $ 1,479,780 $ 1,629,559	2022 2021 Billed federal government $ 1,573,407 $ 1,594,473 Billed commercial 56,152 - Unbilled receivables - 70,389 Accounts receivable $ 1,629,559 $ 1,664,862
Contract with Customer, Contract Asset, Contract Liability, and Receivable [Table Text Block]	Balance at December 31, 2022 $ 182,756 Contract liabilities added - Revenue recognized (55,665 ) Balance at March 31, 2023 127,091 Contract liabilities added - Revenue recognized (55,088 ) Balance at June 30, 2023 72,003 Contract liabilities added - Revenue recognized (45,977 ) Balance at September 30, 2023 $ 26,026 Balance at December 31, 2021 $ 186,835 Contract liabilities added 19,280 Revenue recognized (56,423 ) Balance at 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 at September 30, 2022 $ 37,686	Balance at December 31, 2020 $ 210,668 Contract assets added 312,475 Revenue billed (523,143 ) Balance at December 31, 2021 - Contract assets added - Revenue billed - Balance at December 31, 2022 $ - Balance at December 31, 2020 $ 946,884 Contract liabilities added 359,896 Revenue recognized (1,119,945 ) Balance at December 31, 2021 186,835 Contract liabilities added 439,230 Revenue recognized (443,309 ) Balance at December 31, 2022 $ 182,756
Deferred Costs of Revenue [Table Text Block]	Balance at December 31, 2021 $ 154,218 Deferred costs added 2,800 Deferred costs expensed (55,362 ) Balance at 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 at December 31, 2020 $ 89,068 Deferred costs added - maintenance 228,010 Deferred costs added - deliverables 17,406 Deferred costs expensed (180,266 ) Balance at December 31, 2021 154,218 Deferred costs added - maintenance 223,148 Deferred costs expensed (220,647 ) Balance at December 31, 2022 $ 156,719

Note 4 - Leases (Tables)

Note 4 - Leases (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Notes Tables
Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]	2023 58,041 2024 174,721 2025 74,804 2026 70,220 Total lease payments 377,786 Less: discount (24,301 ) Present value of lease liabilities $ 353,485	2023 $ 228,862 2024 174,721 2025 74,804 2026 70,220 Total lease payments 548,607 Less: discount (41,487 ) Present value of lease liabilities $ 507,120

Note 5 - Fair Value Measureme_2

Note 5 - Fair Value Measurements (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Notes Tables
Fair Value, Assets Measured on Recurring Basis [Table Text Block]	September 30, 2023 Level 1 Level 2 Level 3 Total Cash equivalents: Money market funds $ 809,997 $ - $ - $ 809,997 December 31, 2022 Level 1 Level 2 Level 3 Total Cash equivalents: Money market funds $ 58,242 $ - $ - $ 58,242	December 31, 2022 Level 1 Level 2 Level 3 Total Cash equivalents: Money market funds $ 58,242 $ - $ - $ 58,242 Other liabilities: Fair value of contingent consideration $ - $ - $ - $ - 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
Asset Acquisition, Contingent Consideration [Table Text Block]	Fair value of contingent consideration: December 31, 2022 $ - Additions 682,000 March 31, 2023 682,000 Additions - June 30, 2023 682,000 Settlements (682,000 ) September 30, 2023 $ -

Note 6 - Intangible Assets an_2

Note 6 - Intangible Assets and Goodwill (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Notes Tables
Schedule of Intangible Assets and Goodwill [Table Text Block]	Weighted Average Useful Life (Years) Balance December 31, 2022 Additions Balance September 30, 2023 Intangible assets with estimated useful lives Customer relationships 8.0 $ 1,090,000 $ - $ 1,090,000 Non-compete agreements 3.0 120,000 - 120,000 Accumulated amortization (308,217 ) (132,183 ) (440,400 ) Sub-total 901,783 (132,183 ) 769,600 Intangible assets with indefinite lives Trade names Indefinite 280,000 - 280,000 Net identifiable intangible assets $ 1,181,783 $ (132,183 ) $ 1,049,600 Weighted Average Useful Life (Years) Balance December 31, 2021 Additions Balance September 30, 2022 Intangible assets with estimated useful lives Customer relationships 8.0 $ 1,090,000 $ - $ 1,090,000 Non-compete agreements 3.0 120,000 - 120,000 Accumulated amortization (131,973 ) (132,183 ) (264,156 ) Sub-total 1,078,027 (132,183 ) 945,844 Intangible assets with indefinite lives Trade names Indefinite 280,000 - 280,000 Net identifiable intangible assets $ 1,358,027 $ (132,183 ) $ 1,225,844	Weighted Average Useful Life (Years) December 31, 2021 Additions Impairment December 31, 2022 Intangible assets with estimated useful lives Technology 5.0 $ 2,900,000 $ - $ (1,526,564 ) $ 1,373,436 Customer relationships 6.4 4,950,000 - (2,122,629 ) 2,827,371 Non-compete agreements 3.0 120,000 - - 120,000 Accumulated amortization (201,032 ) (1,399,572 ) - (1,600,604 ) Sub-total 7,768,968 (1,399,572 ) (3,649,193 ) 2,720,203 Intangible assets with indefinite lives Trade names Indefinite 280,000 - - 280,000 Net identifiable intangible assets $ 8,048,968 $ (1,399,572 ) $ (3,649,193 ) $ 3,000,203
Finite-Lived Intangible Assets Amortization Expense [Table Text Block]	2023 $ 44,061 2024 146,307 2025 136,248 2026 136,248 2027 136,248 Thereafter 170,488 Total $ 769,600	2023 $ 578,088 2024 548,151 2025 538,092 2026 537,846 2027 347,538 Thereafter 170,488 Total $ 2,720,203

Note 7 - Stock-based Compensa_2

Note 7 - Stock-based Compensation (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Notes Tables
Schedule of Share-Based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	Three Months Nine Months Risk-free interest rate 2.85% - 2.90% 1.91% - 2.90% Dividend yield 0 % 0 % Expected term (years) 3.25 - 6.00 3.25 - 6.00 Expected volatility 45.9% - 48.1% 45.8% - 48.5%	2022 2021 Risk-free interest rate 1.88% - 4.26% 0.46% - .26% Dividend yield 0% 0% Expected term (in years) 3.25 – 6 2.5 – 5 Expected volatility 45.8% - 48.1% 46.0% - 92.0%

Note 2 - Revenue Recognition (T

Note 2 - Revenue Recognition (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Notes Tables
Disaggregation of Revenue [Table Text Block]	Three Months Ended September 30, 2023 2022 Contract Type Amount Percentage Amount Percentage Services time & materials $ 1,714,509 87.2 % $ 1,896,829 82.2 % Services fixed price over time 102,402 5.2 % 58,965 2.6 % Services combination 33,090 1.7 % 50,440 2.2 % Services fixed price per unit 71,299 3.6 % 107,778 4.7 % Third-party software 45,977 2.3 % 59,076 2.6 % Software support & maintenance - 0.0 % 44,804 1.9 % Incentive payments - 0.0 % 88,487 3.8 % Total revenue $ 1,967,277 100.0 % $ 2,306,379 100.0 % Nine Months Ended September 30, 2023 2022 Contract Type Amount Percentage Amount Percentage Services time & materials $ 5,314,845 86.4 % $ 5,963,361 65.9 % Services fixed price over time 307,206 5.0 % 161,273 1.8 % Services combination 99,270 1.6 % 80,520 0.9 % Services fixed price per unit 271,394 4.4 % 253,379 2.8 % Third-party software 159,307 2.6 % 2,345,884 25.9 % Software support & maintenance - 0.0 % 142,891 1.6 % Incentive payments - 0.0 % 105,103 1.1 % Total revenue $ 6,152,022 100.0 % $ 9,052,411 100.0 %	Year ended December 31, 2022 Year ended December 31, 2021 Contract Type Amount Percentage Amount Percentage Services time & materials $ 7,521,165 62.6 % $ 9,383,810 62.5 % Services firm fixed price 998,970 8.3 % 367,229 2.4 % Services fixed price over time 407,611 3.4 % 634,036 4.2 % Services combination 113,610 0.9 % 92,940 0.6 % Services fixed price per unit 304,666 2.5 % 114,263 0.8 % Third-party software 2,427,937 20.2 % 4,245,730 28.2 % Software support & maintenance 142,891 1.2 % 106,428 0.7 % Incentive payments 105,102 0.9 % 89,068 0.6 % Total revenue $ 12,021,952 100.0 % $ 15,033,504 100.0 %
Contract with Customer, Contract Asset, Contract Liability, and Receivable [Table Text Block]	Balance at December 31, 2022 $ 182,756 Contract liabilities added - Revenue recognized (55,665 ) Balance at March 31, 2023 127,091 Contract liabilities added - Revenue recognized (55,088 ) Balance at June 30, 2023 72,003 Contract liabilities added - Revenue recognized (45,977 ) Balance at September 30, 2023 $ 26,026 Balance at December 31, 2021 $ 186,835 Contract liabilities added 19,280 Revenue recognized (56,423 ) Balance at 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 at September 30, 2022 $ 37,686	Balance at December 31, 2020 $ 210,668 Contract assets added 312,475 Revenue billed (523,143 ) Balance at December 31, 2021 - Contract assets added - Revenue billed - Balance at December 31, 2022 $ - Balance at December 31, 2020 $ 946,884 Contract liabilities added 359,896 Revenue recognized (1,119,945 ) Balance at December 31, 2021 186,835 Contract liabilities added 439,230 Revenue recognized (443,309 ) Balance at December 31, 2022 $ 182,756
Deferred Costs of Revenue [Table Text Block]	Balance at December 31, 2021 $ 154,218 Deferred costs added 2,800 Deferred costs expensed (55,362 ) Balance at 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 at December 31, 2020 $ 89,068 Deferred costs added - maintenance 228,010 Deferred costs added - deliverables 17,406 Deferred costs expensed (180,266 ) Balance at December 31, 2021 154,218 Deferred costs added - maintenance 223,148 Deferred costs expensed (220,647 ) Balance at December 31, 2022 $ 156,719

Note 3 - Segment Information (T

Note 3 - Segment Information (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Tellenger Blockchain Corporate Consolidated Revenue $ 11,023,982 $ 998,970 $ - $ 12,022,952 Depreciation and amortization 211,360 1,223,328 8,626 1,443,314 Other significant non-cash items: Stock-based compensation 175,693 691,472 1,100,762 1,967,927 Change in fair value of contingent consideration - (930,000 ) - (930,000 ) Impairment of long-lived assets - 3,762,915 - 3,762,915 Goodwill impairment - 6,460,168 - 6,460,168 Total other significant non-cash items 175,693 9,984,555 1,100,762 11,261,010 Operating income (loss) $ 610,753 $ (13,358,651 ) $ (6,029,710 ) $ (18,777,608 ) Interest expense (81,621 ) Other income, net 7,107 Income tax benefit 1,098,284 Net loss $ (17,753,838 ) Acquisition of property and equipment $ 10,447 $ 498,425 $ 27,030 $ 535,902 Tellenger Blockchain Consolidated Revenue $ 15,033,504 $ - $ 15,033,504 Depreciation and amortization 167,332 69,266 236,598 Operating loss $ (2,627,149 ) Interest expense (37,325 ) Other income, net 12,171 Gain on forgiveness of note payable 450,000 Income tax benefit 1,070,854 Net loss $ (1,131,449 ) Acquisition of property and equipment $ 69,754 2022 2021 Tellenger $ 4,000,760 $ 4,812,450 Blockchain SCM 2,500,000 13,159,805 Corporate 1,480,454 5,390,388 Consolidated $ 7,981,214 $ 23,362,643

Note 4 - Leases 1 (Tables)

Note 4 - Leases 1 (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Notes Tables
Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]	2023 58,041 2024 174,721 2025 74,804 2026 70,220 Total lease payments 377,786 Less: discount (24,301 ) Present value of lease liabilities $ 353,485	2023 $ 228,862 2024 174,721 2025 74,804 2026 70,220 Total lease payments 548,607 Less: discount (41,487 ) Present value of lease liabilities $ 507,120

Note 5 - Receivables (Tables)

Note 5 - Receivables (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Notes Tables
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	September 30, 2023 December 31, 2022 Billed federal government $ 1,456,519 $ 1,573,407 Billed commercial and local government 22,000 56,152 Unbilled receivables 1,261 - Accounts receivable $ 1,479,780 $ 1,629,559	2022 2021 Billed federal government $ 1,573,407 $ 1,594,473 Billed commercial 56,152 - Unbilled receivables - 70,389 Accounts receivable $ 1,629,559 $ 1,664,862

Note 6 - Fair Value Measureme_2

Note 6 - Fair Value Measurements (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Notes Tables
Fair Value, Assets Measured on Recurring Basis [Table Text Block]	September 30, 2023 Level 1 Level 2 Level 3 Total Cash equivalents: Money market funds $ 809,997 $ - $ - $ 809,997 December 31, 2022 Level 1 Level 2 Level 3 Total Cash equivalents: Money market funds $ 58,242 $ - $ - $ 58,242	December 31, 2022 Level 1 Level 2 Level 3 Total Cash equivalents: Money market funds $ 58,242 $ - $ - $ 58,242 Other liabilities: Fair value of contingent consideration $ - $ - $ - $ - 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, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]		December 31, 2020 $ - Change in fair value 930,000 December 31, 2021 930,000 Change in fair value (930,000 ) December 31, 2022 $ -
Fair Value Measurements, Nonrecurring [Table Text Block]	2022 2021 Impairment of long-lived assets Intangible assets $ 3,649,193 $ - Right of use assets 113,722 - 3,762,915 - Impairment of goodwill 6,460,168 - Total $ 10,223,083 $ -
Fair Value, Assets and Liabilities Measured on Nonrecurring Basis, Valuation Techniques [Table Text Block]		Consideration Amount Description and Valuation Methodology Cash, net $ 935,000 Cash at closing of $1 million less estimated value of transition services to be provided. Buyer stock 581,000 Based on estimated post-money valuation of GMI after SP investment, applying a minority interest discount. Contingent payments 682,000 Annual cash payments, over approximately seven years, up to a total of $4 million, equal to 5% of GMI’s net revenue. Applied a discount rate of 40.8% to projected revenue. Net working capital 302,000 Carrying value approximates fair value. Estimated fair value of reporting unit $ 2,500,000

Note 7 - Property and Equipme_2

Note 7 - Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Property, Plant and Equipment [Table Text Block]	2022 2021 Software development costs $ 498,425 $ - Computer equipment and purchased software 365,874 328,397 Furniture and equipment 117,307 117,307 Leasehold improvements 7,438 7,438 Property and equipment, gross 989,044 453,142 Less: Accumulated depreciation (391,628 ) (347,886 ) Property and equipment, net $ 597,416 $ 105,256

Note 8 - Business Combinations

Note 8 - Business Combinations (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	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 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
Business Acquisition, Pro Forma Information [Table Text Block]	2022 2021 Revenues $ 12,022,952 $ 16,789,286 Net loss $ (17,753,838 ) $ (3,012,182 )
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 9 - Intangible Assets an_2

Note 9 - Intangible Assets and Goodwill (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Notes Tables
Schedule of Intangible Assets and Goodwill [Table Text Block]	Weighted Average Useful Life (Years) Balance December 31, 2022 Additions Balance September 30, 2023 Intangible assets with estimated useful lives Customer relationships 8.0 $ 1,090,000 $ - $ 1,090,000 Non-compete agreements 3.0 120,000 - 120,000 Accumulated amortization (308,217 ) (132,183 ) (440,400 ) Sub-total 901,783 (132,183 ) 769,600 Intangible assets with indefinite lives Trade names Indefinite 280,000 - 280,000 Net identifiable intangible assets $ 1,181,783 $ (132,183 ) $ 1,049,600 Weighted Average Useful Life (Years) Balance December 31, 2021 Additions Balance September 30, 2022 Intangible assets with estimated useful lives Customer relationships 8.0 $ 1,090,000 $ - $ 1,090,000 Non-compete agreements 3.0 120,000 - 120,000 Accumulated amortization (131,973 ) (132,183 ) (264,156 ) Sub-total 1,078,027 (132,183 ) 945,844 Intangible assets with indefinite lives Trade names Indefinite 280,000 - 280,000 Net identifiable intangible assets $ 1,358,027 $ (132,183 ) $ 1,225,844	Weighted Average Useful Life (Years) December 31, 2021 Additions Impairment December 31, 2022 Intangible assets with estimated useful lives Technology 5.0 $ 2,900,000 $ - $ (1,526,564 ) $ 1,373,436 Customer relationships 6.4 4,950,000 - (2,122,629 ) 2,827,371 Non-compete agreements 3.0 120,000 - - 120,000 Accumulated amortization (201,032 ) (1,399,572 ) - (1,600,604 ) Sub-total 7,768,968 (1,399,572 ) (3,649,193 ) 2,720,203 Intangible assets with indefinite lives Trade names Indefinite 280,000 - - 280,000 Net identifiable intangible assets $ 8,048,968 $ (1,399,572 ) $ (3,649,193 ) $ 3,000,203
Finite-Lived Intangible Assets Amortization Expense [Table Text Block]	2023 $ 44,061 2024 146,307 2025 136,248 2026 136,248 2027 136,248 Thereafter 170,488 Total $ 769,600	2023 $ 578,088 2024 548,151 2025 538,092 2026 537,846 2027 347,538 Thereafter 170,488 Total $ 2,720,203
Schedule of Goodwill [Table Text Block]		Tellenger Blockchain SCM Consolidated Goodwill, gross Balance at December 31, 2021 $ 1,125,101 $ 6,460,168 $ 7,585,269 Additions - - - Balance at December 31, 2022 1,125,101 6,460,168 7,585,269 Cumulative impairment loss Balance at December 31, 2021 - - - Impairment expense - (6,460,168 ) (6,460,168 ) Balance at December 31, 2022 - (6,460,168 ) (4,210,168 ) Goodwill, net Balance at December 31, 2021 $ 1,125,101 $ 6,460,168 $ 7,585,269 Balance at December 31, 2022 $ 1,125,101 $ - $ 1,125,101

Note 12 - Income Taxes (Tables)

Note 12 - Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	2022 2021 Current income tax (expense) benefit Federal $ (2,533 ) $ - State & Local (7,566 ) (1,813 ) (10,099 ) (1,813 ) Deferred income tax (expense) benefit Federal 723,041 973,918 State & Local 385,342 98,749 1,108,383 1,072,667 Income tax benefit $ 1,098,284 $ 1,070,854
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	2022 2021 Loss before taxes $ (18,852,122 ) $ (2,202,303 ) Income tax benefit at federal statutory rate $ 3,957,892 $ 462,484 State income tax benefit, net of federal benefit 379,365 97,318 Permanent Differences (1,313,947 ) (111,237 ) Net Operating Loss ("NOL") expirations (12,431 ) - Other 163,945 19,485 Federal valuation allowance (2,076,540 ) 602,804 Income tax benefit $ 1,098,284 $ 1,070,854
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	2022 2021 Deferred tax assets Net operating losses $ 2,649,902 $ 547,035 Stock-based compensation 743,915 428,072 Accrued commissions 17,836 50,047 Accrued vacations 46,665 41,331 Fixed assets 1,509 - Other 28,025 - Deferred tax assets before valuation allowance 3,487,852 1,066,485 Valuation allowance (2,793,271 ) - Net deferred tax assets 694,581 1,066,485 Deferred tax liabilities Intangible Assets (753,702 ) (2,185,281 ) Fixed Assets - (3,434 ) Other - (45,274 ) Deferred tax liabilities (753,702 ) (2,233,989 ) Net deferred tax liabilities $ (59,121 ) $ (1,167,504 )

Note 14 - Stock-based Compens_2

Note 14 - Stock-based Compensation (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Notes Tables
Schedule of Share-Based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	Three Months Nine Months Risk-free interest rate 2.85% - 2.90% 1.91% - 2.90% Dividend yield 0 % 0 % Expected term (years) 3.25 - 6.00 3.25 - 6.00 Expected volatility 45.9% - 48.1% 45.8% - 48.5%	2022 2021 Risk-free interest rate 1.88% - 4.26% 0.46% - .26% Dividend yield 0% 0% Expected term (in years) 3.25 – 6 2.5 – 5 Expected volatility 45.8% - 48.1% 46.0% - 92.0%
Share-Based Payment Arrangement, Option, Activity [Table Text Block]		Shares Weighted Average Exercise Price Per Share Weighted Average Remaining Contract Term Aggregate Outstanding at December 31, 2020 1,395,000 $ 0.31 4 years, 5 months $ 1,591,223 Granted 1,982,500 4.48 Exercised (453,000 ) 0.21 Expired (20,000 ) 0.17 Outstanding at December 31, 2021 2,904,500 $ 3.17 4 years, 11 months $ 5,195,253 Granted 1,952,000 2.82 Exercised (264,000 ) 0.28 Expired (5,000 ) 0.35 Forfeited (35,000 ) 1.30 Outstanding at December 31, 2022 4,552,500 3.21 6 years, 5 months $ 95,397 Exercisable at December 31, 2022 2,196,750 $ 3.31 4 years, 4 months $ 95,397
Schedule of Nonvested Share Activity [Table Text Block]		Shares Weighted Average Exercise Price Per Share Weighted Average Grant Date Fair Value Nonvested at December 31, 2020 235,000 $ 0.64 $ 0.36 Granted 1,982,500 4.48 1.55 Vested (1,265,000 ) 4.07 1.35 Nonvested at December 31, 2021 952,500 $ 4.08 $ 1.51 Granted 1,952,000 2.82 1.36 Vested (513,750 ) 3.90 1.47 Forfeited (35,000 ) 1.30 0.62 Nonvested at December 31, 2022 2,355,750 $ 3.11 $ 1.32

Note 16 - Private Offerings o_2

Note 16 - Private Offerings of Common Stock (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Schedule of Stockholders Equity [Table Text Block]	Common Paid-In Stock Capital Total August 2021 Unregistered shares $ 14,000 $ 2,142,000 $ 2,156,000 Warrants - 644,000 644,000 Total $ 14,000 $ 2,786,000 $ 2,800,000 December 2021 Unregistered shares $ 32,895 $ 9,295,105 $ 9,328,000 Warrants - 672,000 672,000 Total $ 32,895 $ 9,967,105 $ 10,000,000

Note 18 - Financial Statement_2

Note 18 - Financial Statement Captions (Tables)	12 Months Ended
	Dec. 31, 2022
Notes Tables
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Table Text Block]	2022 2021 Licenses and subscriptions $ 196,277 $ 43,146 Stock issuance costs 150,000 - Prepaid insurance 96,168 72,800 Deferred costs of software sales - 154,218 Other - 6,826 Total $ 442,445 $ 276,990
Other Current Liabilities [Table Text Block]	2022 2021 Legal and professional fees $ 190,200 $ 144,486 Cost of professional services 45,762 - Cost of software sales 19,180 7,652 Interest expense 1,195 1,002 Other 27,160 50,940 Total $ 283,497 $ 204,080

Note 1 - Summary of Significa_3

Note 1 - Summary of Significant Accounting Policies (Details Textual)						3 Months Ended		9 Months Ended		12 Months Ended
	Oct. 18, 2023 shares	Sep. 29, 2023 USD ($) shares	Aug. 09, 2023 USD ($)	Aug. 02, 2023 USD ($) shares	Mar. 16, 2023	Sep. 30, 2023 USD ($) $ / shares shares	Sep. 30, 2022 USD ($)	Sep. 30, 2023 USD ($) $ / shares shares	Sep. 30, 2022 USD ($)	Sep. 30, 2024 USD ($)	Dec. 31, 2022 USD ($) $ / shares shares	Dec. 31, 2021 USD ($) $ / shares	Mar. 17, 2023
Number of Operating Segments					2			1			2
Operating Income (Loss)						$ (516,845)	$ (1,130,118)	$ (978,459)	$ (4,406,450)		$ (18,777,608)	$ (2,627,149)
Tellenger Working Capital						537,375		537,375			329,771
Cash and Cash Equivalents, at Carrying Value						$ 877,198		877,198			731,081	4,931,302
Net Cash Provided by (Used in) Operating Activities								(2,713,436)	(5,100,233)		(6,013,961)	(735,015)
Proceeds from Issuance of Common Stock								347,108	1,887,000		$ 1,887,000	$ 13,294,554
Proceeds from Sale of Equity Investment and Related Assets								(1,400,000)	0
Repayments of Lines of Credit								$ 500,000	$ 0
Common Stock, Par or Stated Value Per Share (in dollars per share) | $ / shares						$ 0.001		$ 0.001			$ 0.001	$ 0.001
Common Stock, Shares, Outstanding (in shares) | shares						1,980,986		1,980,986			1,916,555
Product Concentration Risk [Member] | Revenue Benchmark [Member] | Prime Contracts with U.S. Government Agencies [Member]
Concentration Risk, Percentage						8.30%	11.40%	9.10%	28.60%		31.30%	31.70%
Product Concentration Risk [Member] | Revenue Benchmark [Member] | Subcontracts under Federal Procurements [Member]
Concentration Risk, Percentage						90.60%	82.80%	89.30%	67.80%		65.40%	66.40%
Product Concentration Risk [Member] | Revenue Benchmark [Member] | Subcontracts under Federal Procurements, Contract One [Member]
Concentration Risk, Percentage						29.30%	30.90%	30.30%	27.40%		26%	33.20%
Product Concentration Risk [Member] | Revenue Benchmark [Member] | Subcontracts under Federal Procurements, Contract Two [Member]
Concentration Risk, Percentage						19.90%	21.30%	21.10%	16.50%		15.80%	10%
Product Concentration Risk [Member] | Revenue Benchmark [Member] | Subcontracts under Federal Procurements, Contract Three [Member]
Concentration Risk, Percentage						18.60%	13%	16.60%	10.50%		10.30%	9.60%
Product Concentration Risk [Member] | Revenue Benchmark [Member] | Multiple Subcontracts [Member]
Concentration Risk, Percentage						56.60%	49.90%	54.50%	41.40%		39.90%	28.70%
Number of Major Contracts						1	1	1	1		1	1
Supplier Concentration Risk [Member] | Revenue Benchmark [Member]
Number of Major Suppliers									1		1
Supplier Concentration Risk [Member] | Revenue Benchmark [Member] | One Supplier [Member]
Concentration Risk, Percentage							9.70%		11.80%
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Subcontracts under Federal Procurements [Member]
Concentration Risk, Percentage									66.80%
Number of Major Customers								2	1			2
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Subcontracts under Federal Procurements, Contract One [Member]
Concentration Risk, Percentage								42.20%			25.80%	52.60%
Number of Major Customers											1
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Subcontracts under Federal Procurements, Contract Two [Member]
Concentration Risk, Percentage								17.20%				19.60%
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Multiple Subcontracts [Member]
Concentration Risk, Percentage								69.80%			39.20%	72.20%
Number of Major Customers								1			1	1
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Prime Contracts with U.S. Government Agencies [Member]
Concentration Risk, Percentage											26.50%
Number of Major Customers									2		1
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Prime Contracts with U.S. Government Agencies, Contract One [Member]
Concentration Risk, Percentage									46.50%
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Prime Contracts with U.S. Government Agencies, Contract Two [Member]
Concentration Risk, Percentage									13.60%
Reverse Stock Split [Member] | Subsequent Event [Member]
Stockholders' Equity Note, Stock Split, Conversion Ratio	10
Common Stock, Shares, Outstanding (in shares) | shares	19,809,834
Before Stock Split [Member] | Subsequent Event [Member]
Common Stock, Shares, Outstanding (in shares) | shares	1,980,983
Chairman and CEO [Member]
Proceeds from Issuance of Common Stock		$ 175,000
Stock Issued During Period, Shares, New Issues (in shares) | shares		35,000
Summit Community Bank [Member]
Repayments of Lines of Credit			$ 500,000
Line of Credit Facility, Remaining Borrowing Capacity			0
GMDC [Member]
Proceeds from Sale of Equity Investment and Related Assets			1,400,000
Equity Method Investment, Ownership Percentage													24.90%
Proceeds from Sale of Equity Method Investments			400,000
Gain (Loss) on Disposition of Stock in Subsidiary or Equity Method Investee			$ 64,525
Equity Method Investments						$ 0		$ 0
Common Stock Purchase Agreement [Member]
Proceeds from Issuance of Common Stock				$ 118,655
Stock Issued During Period, Shares, New Issues (in shares) | shares				20,000
Minimum [Member] | Product Concentration Risk [Member] | Revenue Benchmark [Member] | Subcontracts under Federal Procurements [Member]
Contract With Customer, Term						1		1
Minimum [Member] | Forecast [Member]
Net Cash Provided by (Used in) Operating Activities										$ 1,000,000
Maximum [Member] | Product Concentration Risk [Member] | Revenue Benchmark [Member] | Subcontracts under Federal Procurements [Member]
Contract With Customer, Term						5		5
Maximum [Member] | Forecast [Member]
Net Cash Provided by (Used in) Operating Activities										$ 1,500,000
Gray Matters [Member]
Disposal Group, Including Discontinued Operation, Percentage of Equity Sold													75.10%

Note 2 - Sale and Deconsolida_3

Note 2 - Sale and Deconsolidation of GMI and Discontinued Operations (Details Textual) - USD ($)			3 Months Ended		9 Months Ended		12 Months Ended
	Aug. 09, 2023	Mar. 17, 2023	Sep. 30, 2023	Mar. 31, 2023	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Income (Loss) from Equity Method Investments					$ (245,525)	$ 0
Business Combination, Contingent Consideration, Asset, Noncurrent		$ 682,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Forfeitures in Period (in shares)							35,000
Share-based Compensation Arrangement by Share-based Payment Award, Income Previously Recognized As Stocked Based Compensation Expense				$ 407,322
GMI Employees [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Forfeitures in Period (in shares)					715,000
Employees Who Resigned From Wavedancer [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Forfeitures in Period (in shares)				527,500
GMI Subsidiary [Member]
Discontinued Operation, Gain (Loss) on Disposal of Discontinued Operation, Net of Tax				$ 100,615
GMDC [Member]
Business Combination, Consideration Transferred		$ 935,974
Business Combination, Contingent Annual Payments, Percentage	5%	5%
Estimate Payments for Administrative Services		$ 65,000
Payments to Acquire Businesses, Gross		1,000,974
Business Combination, Contingent Consideration, Asset, Noncurrent		682,000
Business Combination, Contingent Consideration Arrangements, Change in Amount of Contingent Consideration, Asset	$ 1,000,000		$ 1,000,000
Contingent Consideration, Gain (loss)	318,000		$ 318,000
GMDC [Member] | Prepaid Expenses and Other Current Assets [Member]
Business Combination, Operating Expense Payment Receivable		$ 133,148
GMDC [Member]
Equity Method Investment, Ownership Percentage		24.90%
Income (Loss) from Equity Method Investments					$ 245,525
Proceeds from Sale of Equity Method Investments	400,000
Gain (Loss) on Disposition of Stock in Subsidiary or Equity Method Investee	$ 64,525

Note 2 - Sale and Deconsolida_4

Note 2 - Sale and Deconsolidation of GMI and Discontinued Operations - Consideration Received (Details) - USD ($)	Mar. 18, 2023	Mar. 17, 2023
Cash at closing	$ 133,148	$ 935,974
GMDC common stock		581,000
Business Combination, Contingent Consideration, Asset, Noncurrent		682,000
Total consideration		$ 2,332,122

Note 2 - Sale and Deconsolida_5

Note 2 - Sale and Deconsolidation of GMI and Discontinued Operations - Consideration Received (Details) (Parentheticals)	Mar. 17, 2023	Aug. 09, 2023
Discount Rate of Project Revenue	40.80%	40.75%
Estimated duration (Year)	7 years

Note 2 - Sale and Deconsolida_6

Note 2 - Sale and Deconsolidation of GMI and Discontinued Operations - Disposal Group (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Goodwill, impairment loss		$ 2,254,624			$ 6,460,168	$ 0
Net loss on discontinued operations	$ 0	(3,530,152)	$ (335,993)	$ (3,052,648)
Gray Matters Inc [Member]
Revenue	0	0	0	566,862
Cost of revenue	0	256,974	74,223	1,118,301
Excess of contract costs over revenue	0	(256,974)	(74,223)	(551,439)
Salaries and benefits	0	463,502	484,249	1,076,781
Intangibles amortization	0	303,791	85,338	917,496
Stock based compensation, before forfeitures	0	215,775	65,487	268,283
Forfeiture of stock options	0	0	(407,322)	0
Other operating expenses	0	113,078	134,633	702,534
Change in fair value of contingent consideration	0	0	0	(930,000)
Goodwill, impairment loss	0	2,254,624		2,254,624
Gain on disposal of business	0	0	(100,615)	0
Loss before income tax benefit	0	(3,607,744)	(335,993)	(4,841,157)
Income tax benefit	0	77,592	0	1,788,509
Net loss on discontinued operations	$ 0	$ (3,530,152)	$ (335,993)	$ (3,052,648)
Total assets of discontinued operations					2,316,845
Customer Relationships [Member] | Gray Matters Inc [Member]
Discontinued operations, intangible assets					1,057,722
Technology-Based Intangible Assets [Member] | Gray Matters Inc [Member]
Discontinued operations, intangible assets					760,698
Computer Software, Intangible Asset [Member] | Gray Matters Inc [Member]
Discontinued operations, intangible assets					$ 498,425

Note 3 - Revenue from Contrac_3

Note 3 - Revenue from Contracts with Customers (Details Textual) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Accounts Receivable, Allowance for Credit Loss, Ending Balance	$ 0		$ 0		$ 0
Contract with Customer, Liability, Revenue Recognized	45,977	$ 48,708	156,730	$ 160,809	160,809	$ 946,884
Capitalized Contract Cost, Net	$ 0		$ 0		$ 0	$ 0

Note 3 - Revenue from Contrac_4

Note 3 - Revenue from Contracts with Customers - Disaggregation of Revenue From Contracts with Customers (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Revenue from Contract with Customer, Including Assessed Tax	$ 1,967,277	$ 2,306,379	$ 6,152,022	$ 9,052,411	$ 12,021,952	$ 15,033,504
Services Time and Materials [Member]
Revenue from Contract with Customer, Including Assessed Tax	$ 1,714,509	$ 1,896,829	$ 5,314,845	$ 5,963,361	$ 7,521,165	$ 9,383,810
Services Time and Materials [Member] | Revenue Benchmark [Member] | Product Concentration Risk [Member]
Revenue, Percentage	87.20%	82.20%	86.40%	65.90%	62.60%	62.50%
Services Fixed Price Over Time [Member]
Revenue from Contract with Customer, Including Assessed Tax	$ 102,402	$ 58,965	$ 307,206	$ 161,273	$ 407,611	$ 634,036
Services Fixed Price Over Time [Member] | Revenue Benchmark [Member] | Product Concentration Risk [Member]
Revenue, Percentage	5.20%	2.60%	5%	1.80%	3.40%	4.20%
Services Combination [Member]
Revenue from Contract with Customer, Including Assessed Tax	$ 33,090	$ 50,440	$ 99,270	$ 80,520	$ 113,610	$ 92,940
Services Combination [Member] | Revenue Benchmark [Member] | Product Concentration Risk [Member]
Revenue, Percentage	1.70%	2.20%	1.60%	0.90%	0.90%	0.60%
Services Fixed Price per Unit [Member]
Revenue from Contract with Customer, Including Assessed Tax	$ 71,299	$ 107,778	$ 271,394	$ 253,379	$ 304,666	$ 114,263
Services Fixed Price per Unit [Member] | Revenue Benchmark [Member] | Product Concentration Risk [Member]
Revenue, Percentage	3.60%	4.70%	4.40%	2.80%	2.50%	0.80%
Third-Party Software [Member]
Revenue from Contract with Customer, Including Assessed Tax	$ 45,977	$ 59,076	$ 159,307	$ 2,345,884	$ 2,427,937	$ 4,245,730
Third-Party Software [Member] | Revenue Benchmark [Member] | Product Concentration Risk [Member]
Revenue, Percentage	2.30%	2.60%	2.60%	25.90%	20.20%	28.20%
Software Support and Maintenance [Member]
Revenue from Contract with Customer, Including Assessed Tax	$ 0	$ 44,804	$ 0	$ 142,891	$ 142,891	$ 106,428
Software Support and Maintenance [Member] | Revenue Benchmark [Member] | Product Concentration Risk [Member]
Revenue, Percentage	0%	1.90%	0%	1.60%	1.20%	0.70%
Incentive Payments [Member]
Revenue from Contract with Customer, Including Assessed Tax	$ 0	$ 88,487	$ 0	$ 105,103	$ 105,102	$ 89,068
Incentive Payments [Member] | Revenue Benchmark [Member] | Product Concentration Risk [Member]
Revenue, Percentage	0%	3.80%	0%	1.10%	0.90%	0.60%
All Products and Service [Member] | Revenue Benchmark [Member] | Product Concentration Risk [Member]
Revenue, Percentage	100%	100%	100%	100%	100%	100%

Note 3 - Revenue from Contrac_5

Note 3 - Revenue from Contracts with Customers - Accounts Receivable (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Accounts Receivable, after Allowance for Credit Loss, Total	$ 1,479,780	$ 1,629,559	$ 1,664,862	$ 1,442,231
Billed Revenues [Member] | Government Sector [Member]
Accounts Receivable, after Allowance for Credit Loss, Total	1,456,519	1,573,407	1,594,473
Billed Revenues [Member] | Commercial and Industrial Sector [Member]
Accounts Receivable, after Allowance for Credit Loss, Total	22,000	56,152	0
Unbilled Revenues [Member]
Accounts Receivable, after Allowance for Credit Loss, Total	$ 1,261	$ 0	$ 70,389

Note 3 - Revenue from Contrac_6

Note 3 - Revenue from Contracts with Customers - Changes in Contract Assets and Liabilities (Details) - USD ($)	3 Months Ended						12 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Contract liabilities, balance	$ 72,003	$ 127,091	$ 182,756	$ 165,843	$ 149,692	$ 186,835	$ 186,835
Contract liabilities added	0	0	0	2,491	87,612	19,280	439,230	$ 359,896
Revenue recognized	(45,977)	(55,088)	(55,665)	(130,648)	(71,461)	(56,423)	(443,309)	(1,119,945)
Contract liabilities, balance	$ 26,026	$ 72,003	$ 127,091	$ 37,686	$ 165,843	$ 149,692	$ 182,756	$ 186,835

Note 3 - Revenue from Contrac_7

Note 3 - Revenue from Contracts with Customers - Deferred Costs of Revenue Balances Included in Prepaid Expenses (Details) - USD ($)	3 Months Ended			12 Months Ended
	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Balance, deferred costs of revenue	$ 48,222	$ 101,656	$ 154,218	$ 154,218	$ 89,068
Deferred costs added	(48,222)	(53,434)	2,800
Deferred costs expensed			(55,362)	(220,647)	(180,266)
Balance, deferred costs of revenue	$ 0	$ 48,222	$ 101,656	$ 156,719	$ 154,218

Note 4 - Leases (Details Textua

Note 4 - Leases (Details Textual) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Lessee, Operating Lease, Rent Escalations, Percentage			2.50%		2.50%
Operating Lease, Weighted Average Remaining Lease Term (Year)	28 years		28 years		34 months
Operating Lease, Weighted Average Discount Rate, Percent	5.10%		5.10%		5%
Operating Lease, Expense	$ 38,053	$ 53,560	$ 118,567	$ 164,281	$ 214,241	$ 129,709
Minimum [Member]
Lessee, Operating Lease, Term of Contract (Month)	37 months		37 months		37 months
Maximum [Member]
Lessee, Operating Lease, Term of Contract (Month)	67 months		67 months		67 months

Note 4 - Leases - Operating Lea

Note 4 - Leases - Operating Lease Maturities (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
2023	$ 58,041
2024	174,721	$ 228,862
2025	74,804	174,721
2026	70,220	74,804
Total lease payments	377,786	548,607
Less: discount	(24,301)	(41,487)
Present value of lease liabilities	$ 353,485	$ 507,120

Note 5 - Fair Value Measureme_3

Note 5 - Fair Value Measurements (Details Textual) - USD ($)		3 Months Ended	9 Months Ended
	Aug. 09, 2023	Sep. 30, 2023	Sep. 30, 2023	Mar. 17, 2023
Discount Rate of Project Revenue	40.75%			40.80%
Fair Value, Asset (Liability), Recurring Basis, Still Held, Unrealized Gain (Loss)		$ 0	$ 0
GMDC [Member]
Business Combination, Contingent Annual Payments, Percentage	5%			5%
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High	$ 4,000,000
Business Combination, Contingent Consideration Arrangements, Tax, Percentage	27%
Business Combination, Contingent Consideration Arrangements, Change in Amount of Contingent Consideration, Asset	$ 1,000,000	1,000,000
Contingent Consideration, Gain (loss)	$ 318,000	$ 318,000

Note 5 - Fair Value Measureme_4

Note 5 - Fair Value Measurements - Financial Assets Measured at Fair Value on Recurring Basis (Details) - Money Market Funds [Member] - Fair Value, Recurring [Member] - USD ($)	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Cash, net	$ 809,997	$ 58,242	$ 1,660,663
Fair Value, Inputs, Level 1 [Member]
Cash, net	809,997	58,242	1,600,663
Fair Value, Inputs, Level 2 [Member]
Cash, net	0	0	0
Fair Value, Inputs, Level 3 [Member]
Cash, net	$ 0	$ 0	$ 0

Note 5 - fair Value Measureme_5

Note 5 - fair Value Measurements - Fair Value of Contingent Consideration (Details) - USD ($)	3 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023
Balance, fair value	$ 682,000	$ 682,000	$ 0
Additions, fair value		0	682,000
Settlements	(682,000)
Balance, fair value	$ 0	$ 682,000	$ 682,000

Note 6 - Intangible Assets an_3

Note 6 - Intangible Assets and Goodwill - Schedule of Intangible Assets and Goodwill (Details) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Accumulated amortization	$ (308,217)	$ (131,973)	$ (131,973)
Accumulated amortization, additions	(132,183)	(132,183)
Accumulated amortization	(440,400)	(264,156)	(308,217)
Intangible assets with estimated useful lives	901,783	1,078,027	1,078,027
Intangible assets with estimated useful lives	769,600	945,844	901,783
Net identifiable intangible assets	1,181,783	1,358,027	1,358,027
Net identifiable intangible assets	1,049,600	1,225,844	1,181,783
Trade Names [Member]
Intangible assets with indefinite lives	280,000	280,000	280,000
Intangible assets with indefinite lives	$ 280,000	$ 280,000	$ 280,000
Customer Relationships [Member]
Useful life (Year)	8 years	8 years	6 years 4 months 24 days
Finite lived intangible assets, gross	$ 1,090,000	$ 1,090,000	$ 1,090,000
Finite lived intangible assets, gross	$ 1,090,000	$ 1,090,000	$ 1,090,000
Noncompete Agreements [Member]
Useful life (Year)	3 years	3 years	3 years
Finite lived intangible assets, gross	$ 120,000	$ 120,000	$ 120,000
Finite lived intangible assets, gross	$ 120,000	$ 120,000	$ 120,000

Note 6 - Intangible Assets an_4

Note 6 - Intangible Assets and Goodwill - Amortization Expense (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022	Sep. 30, 2022	Dec. 31, 2021
2023	$ 44,061
2024	146,307
2025	136,248
2026	136,248
2027	136,248
Thereafter	170,488
Total	$ 769,600	$ 901,783	$ 945,844	$ 1,078,027

Note 7 - Stock-based Compensa_3

Note 7 - Stock-based Compensation (Details Textual) - USD ($)	3 Months Ended			9 Months Ended		12 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Jan. 01, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)		0	53,500	0	131,200	1,952,000	1,982,500
Percentage of Size Adjustment Premium of Volatility, Increased During Period								30%
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Grant Date Fair Value			$ 168,900		$ 1,639,870
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period (in shares)	0		10,700	2,000	26,400	264,000	453,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount	$ 431,067			$ 431,067		$ 1,709,838
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Month)				11 months		9 months 15 days
Share-Based Payment Arrangement, Expense	$ 180,816		$ 398,319	$ 557,146	$ 971,777	$ 1,967,927	$ 1,868,897

Note 7 - Stock-based Compensa_4

Note 7 - Stock-based Compensation - Assumptions (Details)	3 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Dividend yield	0%	0%	0%	0%
Minimum [Member]
Risk-free interest rate	2.85%	1.91%	1.88%	0.46%
Expected term (Year)	3 years 3 months	3 years 3 months	3 years 3 months	2 years 6 months
Expected volatility	45.90%	45.80%	45.80%	46%
Maximum [Member]
Risk-free interest rate	2.90%	2.90%	4.26%	0.26%
Expected term (Year)	6 years	6 years	6 years	5 years
Expected volatility	48.10%	48.50%	48.10%	92%

Note 8 - Settlement of Litiga_2

Note 8 - Settlement of Litigation (Details Textual) - USD ($)			3 Months Ended	9 Months Ended
	Apr. 28, 2023	Jan. 25, 2023	Jun. 30, 2023	Sep. 30, 2023	Sep. 30, 2022
Gain (Loss) Related to Litigation Settlement				$ 1,442,468	$ 0
WaveDancer, Inc. vs. Jeffrey Gerald [Member] | Pending Litigation [Member] | Severance and Benefits [Member]
Loss Contingency, Damages Sought, Value		$ 150,000
Litigation Settlement, Reversal of Liability		$ 1,500,000
Loss Contingency, Damages Sought, Shares (in shares)		43,648
WaveDancer, Inc. vs. Jeffrey Gerald [Member] | Settled Litigation [Member]
Litigation Settlement, Amount Awarded to Other Party	$ 25,000
Gain (Loss) Related to Litigation Settlement			$ 1,442,468
WaveDancer, Inc. vs. Jeffrey Gerald [Member] | Settled Litigation [Member] | Severance and Benefits [Member]
Litigation Settlement, Reversal of Liability	$ 1,500,000
Litigation Settlement, Amount Awarded to Other Party, Shares (in shares)	43,648

Note 9 - Revolving Line of Cr_2

Note 9 - Revolving Line of Credit and Notes Payable (Details Textual) - USD ($)			3 Months Ended	9 Months Ended
	Aug. 09, 2023	Mar. 07, 2023	Sep. 30, 2023	Sep. 30, 2023	Sep. 30, 2022	Sep. 11, 2023	Dec. 31, 2022	Dec. 31, 2021	Apr. 16, 2021
Proceeds from Lines of Credit				$ 575,000	$ 0
Repayments of Lines of Credit				500,000	0
Premium Financing Agreement [Member]
Debt Instrument, Face Amount		$ 305,759
Debt Instrument, Interest Rate, Stated Percentage		8.75%
Debt Instrument, Periodic Payment		$ 31,815
Summit Community Bank [Member]
Repayments of Lines of Credit	$ 500,000
Line of Credit Facility, Remaining Borrowing Capacity	$ 0
Revolving Credit Facility [Member] | Summit Community Bank Second Line[Member]
Line of Credit Facility, Maximum Borrowing Capacity					1,000,000	$ 500,000
Long-Term Line of Credit			$ 500,000	500,000
Line of Credit Facility, Remaining Borrowing Capacity			0	0	$ 1,000,000		$ 575,000
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]
Debt Instrument, Interest Rate, Effective Percentage									3.25%
Proceeds from Lines of Credit			0	575,000
Repayments of Lines of Credit			$ 500,000	$ 500,000
Long-Term Line of Credit								$ 0

Note 10 - Sales of Shares Und_2

Note 10 - Sales of Shares Under Common Stock Purchase Agreement (Details Textual) - USD ($)					3 Months Ended			9 Months Ended		12 Months Ended
	Aug. 02, 2023	Nov. 10, 2022	Aug. 11, 2022	Jul. 08, 2022	Sep. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Common Stock, Par or Stated Value Per Share (in dollars per share)					$ 0.001			$ 0.001		$ 0.001	$ 0.001
Stock Issued During Period, Value, New Issues					$ 290,842	$ 56,266	$ 1,999,500			$ 2,037,000
Registration Rights Agreement [Member]
Common Stock, Maximum Shares Sold (in shares)				450,000
Common Stock Purchase Agreement [Member]
Stock Issued During Period, Shares, New Issues (in shares)	20,000
B. Riley Principal Capital II, LLC (the “Selling Stockholder”) [Member]
Common Stock, Par or Stated Value Per Share (in dollars per share)				$ 0.001
Stock Issued During Period, Shares, New Issues (in shares)										0
Amortization of Commitment Fee					$ 54,692			$ 150,000
B. Riley Principal Capital II, LLC (the “Selling Stockholder”) [Member] | Prepaid Expenses and Other Current Assets [Member]
Commitment Fee, Fair Value Disclosure										$ 150,000
B. Riley Principal Capital II, LLC (the “Selling Stockholder”) [Member] | Registration Rights Agreement [Member]
Stock Issued During Period, Shares, New Issues (in shares)				119,780
Stock Issued During Period, Value, New Issues				$ 150,000
B. Riley Principal Capital II, LLC (the “Selling Stockholder”) [Member] | Commitment Fee [Member]
Stock Issued During Period, Shares, New Issues (in shares)		2,995	8,984
B. Riley Principal Capital II, LLC (the “Selling Stockholder”) [Member] | Common Stock Purchase Agreement [Member]
Stock Issued During Period, Shares, New Issues (in shares)					20,000		0	27,429
Shares Issued, Average Price Per Share (in dollars per share)					$ 5.9			$ 6.3
Shares Issued, Fees Per Share (in dollars per share)					$ 0.3			$ 0.3
Stock Issued During Period, Value, New Issues					$ 118,655			$ 172,108	$ 0

Note 11 - Income Taxes (Details

Note 11 - Income Taxes (Details Textual) Pure in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Effective Income Tax Rate Reconciliation, Percent, Total	0%	0%	0%	0%

Note 12 - Earnings Per Share (D

Note 12 - Earnings Per Share (Details Textual) - shares	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	23,104	29,456	43,735	57,009	841,724	692,312
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	0	0	0	15,000	75,371	39,847

Note 1 - Summary of Significa_4

Note 1 - Summary of Significant Accounting Policies (Details Textual)			3 Months Ended		9 Months Ended		12 Months Ended
	Mar. 17, 2023 USD ($)	Mar. 16, 2023	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Number of Operating Segments		2			1		2
Operating Income (Loss)			$ (516,845)	$ (1,130,118)	$ (978,459)	$ (4,406,450)	$ (18,777,608)	$ (2,627,149)
Tellenger Working Capital			537,375		537,375		329,771
Deferred Acquisition Consideration, Current			0		0		1,415,098	0
Cash and Cash Equivalents, at Carrying Value			877,198		877,198		731,081	4,931,302
Retained Earnings (Accumulated Deficit), Total			(32,455,900)		(32,455,900)		(31,190,801)	(13,436,963)
Share-Based Payment Arrangement, Expense			$ 180,816	398,319	$ 557,146	$ 971,777	$ 1,967,927	1,868,897
Number of Reporting Units							2
Goodwill, Impairment Loss				$ 2,254,624			$ 6,460,168	0
Impairment, Long-Lived Asset, Held-for-Use, Total							$ 3,762,915	$ 0
Product Concentration Risk [Member] | Revenue Benchmark [Member] | Prime Contracts with U.S. Government Agencies [Member]
Concentration Risk, Percentage			8.30%	11.40%	9.10%	28.60%	31.30%	31.70%
Product Concentration Risk [Member] | Revenue Benchmark [Member] | Subcontracts under Federal Procurements [Member]
Concentration Risk, Percentage			90.60%	82.80%	89.30%	67.80%	65.40%	66.40%
Product Concentration Risk [Member] | Revenue Benchmark [Member] | Commercial Contracts [Member]
Concentration Risk, Percentage							3.30%	1.90%
Product Concentration Risk [Member] | Revenue Benchmark [Member] | Subcontracts under Federal Procurements, Contract One [Member]
Concentration Risk, Percentage			29.30%	30.90%	30.30%	27.40%	26%	33.20%
Product Concentration Risk [Member] | Revenue Benchmark [Member] | Subcontracts under Federal Procurements, Contract Two [Member]
Concentration Risk, Percentage			19.90%	21.30%	21.10%	16.50%	15.80%	10%
Product Concentration Risk [Member] | Revenue Benchmark [Member] | Subcontracts under Federal Procurements, Contract Three [Member]
Concentration Risk, Percentage			18.60%	13%	16.60%	10.50%	10.30%	9.60%
Product Concentration Risk [Member] | Revenue Benchmark [Member] | Multiple Subcontracts [Member]
Concentration Risk, Percentage			56.60%	49.90%	54.50%	41.40%	39.90%	28.70%
Number of Major Contracts			1	1	1	1	1	1
Supplier Concentration Risk [Member] | Revenue Benchmark [Member]
Number of Major Suppliers						1	1
Supplier Concentration Risk [Member] | Revenue Benchmark [Member] | One Supplier [Member]
Concentration Risk, Percentage							22.30%	29.30%
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Prime Contracts with U.S. Government Agencies [Member]
Concentration Risk, Percentage							26.50%
Number of Major Customers						2	1
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Subcontracts under Federal Procurements, Contract One [Member]
Concentration Risk, Percentage					42.20%		25.80%	52.60%
Number of Major Customers							1
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Multiple Subcontracts [Member]
Concentration Risk, Percentage					69.80%		39.20%	72.20%
Number of Major Customers					1		1	1
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Subcontracts under Federal Procurements [Member]
Concentration Risk, Percentage						66.80%
Number of Major Customers					2	1		2
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Subcontracts under Federal Procurements, Contract Two [Member]
Concentration Risk, Percentage					17.20%			19.60%
Furniture and Fixtures [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life (Year)							5 years
Off-the-Shelf Software [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life (Year)							3 years
Computer Equipment [Member]
Property, Plant and Equipment, Useful Life (Year)							3 years
GMI Subsidiary [Member] | Subsequent Event [Member]
Proceeds from Divestiture of Businesses and Interests in Affiliates, Total	$ 935,000
Revolving Credit Facility [Member] | Summit Community Bank Second Line[Member]
Line of Credit Facility, Remaining Borrowing Capacity			$ 0	$ 1,000,000	$ 0	$ 1,000,000	$ 575,000
Blockchain SCM Segment [Member]
Operating Income (Loss)							(13,358,651)
Asset Impairment Charges, Total							10,223,083
Share-Based Payment Arrangement, Expense							691,472
Goodwill, Impairment Loss							6,460,168
Impairment, Long-Lived Asset, Held-for-Use, Total							$ 3,762,915

Note 2 - Revenue Recognition (D

Note 2 - Revenue Recognition (Details Textual) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Contract with Customer, Liability, Revenue Recognized	$ 45,977	$ 48,708	$ 156,730	$ 160,809	$ 160,809	$ 946,884
Capitalized Contract Cost, Net	$ 0		$ 0		$ 0	$ 0

Note 2 - Revenue Recognition -

Note 2 - Revenue Recognition - Disaggregation of Revenue From Contracts with Customers (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Revenue from Contract with Customer, Including Assessed Tax	$ 1,967,277	$ 2,306,379	$ 6,152,022	$ 9,052,411	$ 12,021,952	$ 15,033,504
Services Time and Materials [Member]
Revenue from Contract with Customer, Including Assessed Tax	$ 1,714,509	$ 1,896,829	$ 5,314,845	$ 5,963,361	$ 7,521,165	$ 9,383,810
Services Time and Materials [Member] | Revenue Benchmark [Member] | Product Concentration Risk [Member]
Revenue, Percentage	87.20%	82.20%	86.40%	65.90%	62.60%	62.50%
Services Fixed Price [Member]
Revenue from Contract with Customer, Including Assessed Tax					$ 998,970	$ 367,229
Services Fixed Price [Member] | Revenue Benchmark [Member] | Product Concentration Risk [Member]
Revenue, Percentage					8.30%	2.40%
Services Fixed Price Over Time [Member]
Revenue from Contract with Customer, Including Assessed Tax	$ 102,402	$ 58,965	$ 307,206	$ 161,273	$ 407,611	$ 634,036
Services Fixed Price Over Time [Member] | Revenue Benchmark [Member] | Product Concentration Risk [Member]
Revenue, Percentage	5.20%	2.60%	5%	1.80%	3.40%	4.20%
Services Combination [Member]
Revenue from Contract with Customer, Including Assessed Tax	$ 33,090	$ 50,440	$ 99,270	$ 80,520	$ 113,610	$ 92,940
Services Combination [Member] | Revenue Benchmark [Member] | Product Concentration Risk [Member]
Revenue, Percentage	1.70%	2.20%	1.60%	0.90%	0.90%	0.60%
Services Fixed Price per Unit [Member]
Revenue from Contract with Customer, Including Assessed Tax	$ 71,299	$ 107,778	$ 271,394	$ 253,379	$ 304,666	$ 114,263
Services Fixed Price per Unit [Member] | Revenue Benchmark [Member] | Product Concentration Risk [Member]
Revenue, Percentage	3.60%	4.70%	4.40%	2.80%	2.50%	0.80%
Third-Party Software [Member]
Revenue from Contract with Customer, Including Assessed Tax	$ 45,977	$ 59,076	$ 159,307	$ 2,345,884	$ 2,427,937	$ 4,245,730
Third-Party Software [Member] | Revenue Benchmark [Member] | Product Concentration Risk [Member]
Revenue, Percentage	2.30%	2.60%	2.60%	25.90%	20.20%	28.20%
Software Support and Maintenance [Member]
Revenue from Contract with Customer, Including Assessed Tax	$ 0	$ 44,804	$ 0	$ 142,891	$ 142,891	$ 106,428
Software Support and Maintenance [Member] | Revenue Benchmark [Member] | Product Concentration Risk [Member]
Revenue, Percentage	0%	1.90%	0%	1.60%	1.20%	0.70%
Incentive Payments [Member]
Revenue from Contract with Customer, Including Assessed Tax	$ 0	$ 88,487	$ 0	$ 105,103	$ 105,102	$ 89,068
Incentive Payments [Member] | Revenue Benchmark [Member] | Product Concentration Risk [Member]
Revenue, Percentage	0%	3.80%	0%	1.10%	0.90%	0.60%
All Products and Service [Member] | Revenue Benchmark [Member] | Product Concentration Risk [Member]
Revenue, Percentage	100%	100%	100%	100%	100%	100%

Note 2 - Revenue Recognition _2

Note 2 - Revenue Recognition - Changes in Contract Assets and Liabilities (Details) - USD ($)	3 Months Ended						12 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Contract assets, balance			$ 0			$ 0	$ 0	$ 210,668
Contract assets added							0	312,475
Revenue billed							0	(523,143)
Revenue billed							0	523,143
Contract assets, balance							0	0
Contract liabilities, balance			182,756			186,835	186,835	946,884
Contract liabilities added	$ 0	$ 0	0	$ 2,491	$ 87,612	19,280	439,230	359,896
Revenue recognized	$ (45,977)	$ (55,088)	$ (55,665)	$ (130,648)	$ (71,461)	$ (56,423)	(443,309)	(1,119,945)
Contract liabilities, balance							$ 182,756	$ 186,835

Note 2 - Revenue Recognition _3

Note 2 - Revenue Recognition - Deferred Costs of Revenue Balances Included in Prepaid Expenses (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Balance, deferred costs of revenue	$ 154,218	$ 154,218	$ 89,068
Deferred costs added - maintenance		223,148	228,010
Deferred costs added - deliverables			17,406
Deferred costs expensed	(55,362)	(220,647)	(180,266)
Balance, deferred costs of revenue	$ 101,656	$ 156,719	$ 154,218

Note 3 - Segment Information -

Note 3 - Segment Information - Schedule of Segment Reporting Information by Segment (Details) - USD ($)	3 Months Ended						9 Months Ended		12 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Revenue									$ 12,022,952	$ 15,033,504
Depreciation and amortization							$ 164,471	$ 165,770	1,443,314	236,598
Share-Based Payment Arrangement, Expense	$ 180,816			$ 398,319			557,146	971,777	1,967,927	1,868,897
Change in fair value of contingent consideration									(930,000)	0
Impairment, Long-Lived Asset, Held-for-Use, Total									3,762,915	0
Goodwill, Impairment Loss				2,254,624					6,460,168	0
Total other significant non-cash items									11,261,010
Operating Income (Loss)	(516,845)			(1,130,118)			(978,459)	(4,406,450)	(18,777,608)	(2,627,149)
Interest expense	(18,725)			(20,437)			(90,982)	(59,574)	(81,621)	(37,325)
Other income, net	3,113			3,188			3,335	3,977	7,107	12,171
Income tax benefit	0			(23,000)			0	(789,573)	1,098,284	1,070,854
Net loss	(149,932)	$ 234,785	$ (1,349,952)	(4,700,519)	$ (1,525,442)	$ (2,078,307)	(1,265,099)	(8,304,268)	(17,753,838)	(1,131,449)
Acquisition of property and equipment									535,902	69,754
Operating loss	(516,845)			$ (1,130,118)			(978,459)	$ (4,406,450)	(18,777,608)	(2,627,149)
Gain on forgiveness of note payable									0	450,000
Assets	$ 5,261,805						$ 5,261,805		7,981,214	23,362,643
Tellenger Segment [Member]
Revenue									11,023,982	15,033,504
Depreciation and amortization									211,360	167,332
Share-Based Payment Arrangement, Expense									175,693
Change in fair value of contingent consideration									0
Impairment, Long-Lived Asset, Held-for-Use, Total									0
Goodwill, Impairment Loss									0
Total other significant non-cash items									175,693
Operating Income (Loss)									610,753
Acquisition of property and equipment									10,447
Operating loss									610,753
Assets									4,000,760	4,812,450
Blockchain SCM Segment [Member]
Revenue									998,970	0
Depreciation and amortization									1,223,328	69,266
Share-Based Payment Arrangement, Expense									691,472
Change in fair value of contingent consideration									(930,000)
Impairment, Long-Lived Asset, Held-for-Use, Total									3,762,915
Goodwill, Impairment Loss									6,460,168
Total other significant non-cash items									9,984,555
Operating Income (Loss)									(13,358,651)
Acquisition of property and equipment									498,425
Operating loss									(13,358,651)
Assets									2,500,000	13,159,805
Corporate Segment [Member]
Revenue									0
Depreciation and amortization									8,626
Share-Based Payment Arrangement, Expense									1,100,762
Change in fair value of contingent consideration									0
Impairment, Long-Lived Asset, Held-for-Use, Total									0
Goodwill, Impairment Loss									0
Total other significant non-cash items									1,100,762
Operating Income (Loss)									(6,029,710)
Acquisition of property and equipment									27,030
Operating loss									(6,029,710)
Assets									$ 1,480,454	$ 5,390,388

Note 4 - Leases 1 (Details Text

Note 4 - Leases 1 (Details Textual) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Jun. 30, 2021
Lessee, Operating Lease, Rent Escalations, Percentage			2.50%		2.50%
Operating Lease, Weighted Average Remaining Lease Term (Year)	28 years		28 years		34 months
Operating Lease, Weighted Average Discount Rate, Percent	5.10%		5.10%		5%
Operating Lease, Expense	$ 38,053	$ 53,560	$ 118,567	$ 164,281	$ 214,241	$ 129,709
Headquarters Office [Member]
Lessee, Operating Lease, Term of Contract (Month)							49 months
Minimum [Member]
Lessee, Operating Lease, Term of Contract (Month)	37 months		37 months		37 months
Maximum [Member]
Lessee, Operating Lease, Term of Contract (Month)	67 months		67 months		67 months

Note 4 - Leases - Operating L_2

Note 4 - Leases - Operating Lease Maturities 1 (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
2024	$ 174,721	$ 228,862
2025	74,804	174,721
2026	70,220	74,804
2026		70,220
Total lease payments	377,786	548,607
Less: discount	(24,301)	(41,487)
Present value of lease liabilities	$ 353,485	$ 507,120

Note 5 - Receivables (Details T

Note 5 - Receivables (Details Textual) - USD ($)	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Accounts Receivable, after Allowance for Credit Loss, Total	$ 1,479,780	$ 1,629,559	$ 1,664,862	$ 1,442,231

Note 5 - Receivables - Accounts

Note 5 - Receivables - Accounts Receivable (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Accounts Receivable, after Allowance for Credit Loss, Total	$ 1,479,780	$ 1,629,559	$ 1,664,862	$ 1,442,231
Billed Revenues [Member] | Government Sector [Member]
Accounts Receivable, after Allowance for Credit Loss, Total	1,456,519	1,573,407	1,594,473
Billed Revenues [Member] | Commercial and Industrial Sector [Member]
Accounts Receivable, after Allowance for Credit Loss, Total	22,000	56,152	0
Unbilled Revenues [Member]
Accounts Receivable, after Allowance for Credit Loss, Total	$ 1,261	$ 0	$ 70,389

Note 6 - Fair Value Measureme_3

Note 6 - Fair Value Measurements (Details Textual) - USD ($)	3 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Goodwill, Impairment Loss	$ 2,254,624	$ 6,460,168	$ 0
Gray Matters [Member]
Goodwill, Impairment Loss		6,460,168
Impairment of Intangible Assets, Finite-Lived		3,649,193
Income Tax Expense (Benefit), Impairment of Intangible Assets, Finite-Lived		(910,147)
Goodwill, Impairment Loss, Net of Tax		4,205,544
Impairment of Right of Use Assets		113,722
Income Tax Expense (Benefit), Impairment of Right of Use Assets		$ (16,116)
Measurement Input, Discount Rate [Member]
Reporting Unit, Measurement Input	22.50%
Measurement Input, Long-Term Revenue Growth Rate [Member]
Reporting Unit, Measurement Input	3%

Note 6 - Fair Value Measureme_4

Note 6 - Fair Value Measurements - Financial Assets Measured at Fair Value on Recurring Basis (Details) - USD ($)	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Fair value of contingent consideration	$ 0	$ 682,000	$ 682,000	$ 0
Fair Value, Recurring [Member]
Fair value of contingent consideration				0	$ 930,000
Money Market Funds [Member] | Fair Value, Recurring [Member]
Money market funds	809,997			58,242	1,660,663
Fair Value, Inputs, Level 1 [Member] | Fair Value, Recurring [Member]
Fair value of contingent consideration				0	0
Fair Value, Inputs, Level 1 [Member] | Money Market Funds [Member] | Fair Value, Recurring [Member]
Money market funds	809,997			58,242	1,600,663
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member]
Fair value of contingent consideration				0	0
Fair Value, Inputs, Level 2 [Member] | Money Market Funds [Member] | Fair Value, Recurring [Member]
Money market funds	0			0	0
Fair Value, Inputs, Level 3 [Member] | Fair Value, Recurring [Member]
Fair value of contingent consideration				0	930,000
Fair Value, Inputs, Level 3 [Member] | Money Market Funds [Member] | Fair Value, Recurring [Member]
Money market funds	$ 0			$ 0	$ 0

Note 6 - Fair Value Measureme_5

Note 6 - Fair Value Measurements - Financial Assets Measured at Fair Value on Recurring Basis Based on Level 3 Inputs (Details) - Contingent Consideration [Member] - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Balance	$ 930,000	$ 0
Change in fair value	(930,000)	930,000
Balance	$ 0	$ 930,000

Note 6 - Fair Value Measureme_6

Note 6 - Fair Value Measurements - Assets Measured at Fair Value on Nonrecurring Basis (Details) - USD ($)	3 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Impairment, Long-Lived Asset, Held-for-Use, Total		$ 3,762,915	$ 0
Goodwill, Impairment Loss	$ 2,254,624	6,460,168	0
Fair Value, Nonrecurring [Member]
Intangible assets		3,649,193	0
Impairment of Right of Use Assets		113,722	0
Impairment, Long-Lived Asset, Held-for-Use, Total		3,762,915	0
Goodwill, Impairment Loss		6,460,168	0
Total		$ 10,223,083	$ 0

Note 6 - Fair Value Measureme_7

Note 6 - Fair Value Measurements - Consideration and Methods for Valuing (Details) - GMI Subsidiary [Member]	Dec. 31, 2022 USD ($)
Cash, net	$ 935,000
Buyer stock	581,000
Contingent payments	682,000
Net working capital	302,000
Estimated fair value of reporting unit	$ 2,500,000

Note 6 - Fair Value Measureme_8

Note 6 - Fair Value Measurements - Consideration and Methods for Valuing (Details) (Parentheticals) - GMI Subsidiary [Member]	12 Months Ended
	Dec. 31, 2022 USD ($)
Cash, closing price	$ 1,000,000
Contingent annual payments	$ 4,000,000
Contingent Liability, Percentage of Net Revenue	5%
Contingent payments, term (Year)	7 years
Contingent payments, discount rate	40.80%

Note 7 - Property and Equipme_3

Note 7 - Property and Equipment (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Depreciation, Depletion and Amortization, Nonproduction, Total	$ 43,742	$ 35,566
Blockchain SCM Segment [Member]
Capitalized Computer Software, Gross	498,425
Capitalized Computer Software, Amortization	$ 0

Note 7 - Property and Equipme_4

Note 7 - Property and Equipment - Summary of Property and Equipment (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Less: Accumulated depreciation	$ (423,916)	$ (391,628)
Property and equipment, net	$ 66,703	98,991
Before Deconsolidation [Member]
Property and equipment gross		989,044	$ 453,142
Less: Accumulated depreciation		(391,628)	(347,886)
Property and equipment, net		597,416	105,256
Software Development [Member] | Before Deconsolidation [Member]
Property and equipment gross		498,425	0
Computer Equipment and Software [Member] | Before Deconsolidation [Member]
Property and equipment gross		365,874	328,397
Furniture and Fixtures [Member] | Before Deconsolidation [Member]
Property and equipment gross		117,307	117,307
Leasehold Improvements [Member] | Before Deconsolidation [Member]
Property and equipment gross		$ 7,438	$ 7,438

Note 8 - Business Combination_2

Note 8 - Business Combinations (Details Textual) - USD ($)			1 Months Ended	3 Months Ended		9 Months Ended				12 Months Ended
	Dec. 10, 2021	Apr. 07, 2021	Dec. 31, 2021	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2021	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
Revenue from Contract with Customer, Including Assessed Tax				$ 1,967,277	$ 2,306,379	$ 6,152,022	$ 9,052,411			$ 12,021,952	$ 15,033,504
Operating Income (Loss)				(516,845)	(1,130,118)	(978,459)	$ (4,406,450)			(18,777,608)	(2,627,149)
Goodwill, Ending Balance				$ 1,125,101		$ 1,125,101				1,125,101
Goodwill, Impairment Loss					$ 2,254,624					6,460,168	0
Gray Matters [Member]
Business Combination, Consideration Transferred	$ 11,005,100
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	1,335,000
Business Combination, Deferred Cash Payment After Closing Date	1,500,000
Business Combination, Acquisition Related Costs	246,045
Business Acquisition, Intangibles, Expected Tax Deductible Amount	0
Revenue from Contract with Customer, Including Assessed Tax			$ 0
Operating Income (Loss)			(165,633)
Goodwill, Purchase Accounting Adjustments			1,900,069
Goodwill, Ending Balance	4,560,099		6,460,168					$ 6,460,168	$ 6,460,168	0	6,460,168
Goodwill, Impairment Loss										6,460,168
Payments to Acquire Businesses, Gross	7,240,100
Gray Matters [Member] | Technology-Based Intangible Assets [Member]
Impairment of Intangible Assets, Finite-Lived										1,526,564
Gray Matters [Member] | Customer Relationships [Member]
Impairment of Intangible Assets, Finite-Lived										2,122,629
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%
Gray Matters [Member] | Contingent Consideration by Performance Metrics [Member]
Business Combination, Consideration Transferred, Liabilities Incurred	$ 930,000									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
Tellenger, Inc. [Member]
Business Combination, Consideration Transferred		$ 2,515,357
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
Business Combination, Acquisition Related Costs		165,827									496,027
Goodwill, Purchase Accounting Adjustments									340,101
Goodwill, Ending Balance		785,000	$ 1,125,101					1,125,101	$ 1,125,101		$ 1,125,101
Payments to Acquire Businesses, Gross		$ 2,315,357
Business Combination, Pro Forma Information, Revenue of Acquiree since Acquisition Date, Actual								2,446,607
Business Combination, Pro Forma Information, Earnings or Loss of Acquiree since Acquisition Date, Actual								$ 167,721

Note 8 - Business Combination_3

Note 8 - Business Combinations - Purchase Price Allocation (Details) - Gray Matters [Member] - USD ($)		12 Months Ended
	Dec. 10, 2021	Dec. 31, 2022
Net cash consideration	$ 7,240,100
Buyer common stock	1,500,000
Fair value of deferred consideration	1,335,000
Total	11,005,100
Contingent Consideration by Performance Metrics [Member]
Fair value of deferred consideration	$ 930,000	$ 930,000

Note 8 - Business Combination_4

Note 8 - Business Combinations - Assets Acquired and Liabilities Assumed (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022	Sep. 30, 2022	Dec. 31, 2021	Dec. 10, 2021	Apr. 07, 2021
Goodwill	$ 1,125,101	$ 1,125,101
Technology-Based Intangible Assets [Member]
Useful life (Year)		5 years
Customer Relationships [Member]
Useful life (Year)	8 years	6 years 4 months 24 days	8 years
Noncompete Agreements [Member]
Useful life (Year)	3 years	3 years	3 years
Gray Matters [Member]
Cash					$ 20,235
Fixed assets					8,902
Goodwill		$ 0		$ 6,460,168	4,560,099
Total assets acquired					11,349,236
Current liabilities					(344,136)
Net assets acquired					$ 11,005,100
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
Tellenger, Inc. [Member]
Cash						$ 81,473
Goodwill				$ 1,125,101		785,000
Total assets acquired						2,974,282
Current liabilities						(458,925)
Net assets acquired						2,515,357
Accounts receivable						611,471
Other current assets						6,338
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

Note 8 - Business Combination_5

Note 8 - Business Combinations - Unaudited Pro Forma Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Net loss	$ (17,753,838)	$ (3,012,182)
Tellenger and Gray Matters [Member]
Revenues	$ 12,022,952	$ 16,789,286

Note 9 - Intangible Assets an_3

Note 9 - Intangible Assets and Goodwill - Schedule of Intangible Assets and Goodwill (Details) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Accumulated amortization	$ (308,217)	$ (131,973)	$ (131,973)
Intangible assets with estimated useful lives, amortization	(132,183)	(132,183)
Accumulated amortization	(440,400)	(264,156)	(308,217)	$ (131,973)
Intangible assets with estimated useful lives	901,783	1,078,027	1,078,027
Intangible assets with estimated useful lives	769,600	945,844	901,783	1,078,027
Net identifiable intangible assets	1,181,783	1,358,027	1,358,027
Net identifiable intangible assets	1,049,600	1,225,844	1,181,783	1,358,027
Trade Names [Member]
Intangible assets with indefinite lives	280,000	280,000	280,000
Intangible assets with indefinite lives	280,000	280,000	280,000	280,000
Before Deconsolidation [Member]
Intangible assets with estimated useful lives, impairment			(3,649,193)
Accumulated amortization	(1,600,604)	(201,032)	(201,032)
Intangible assets with estimated useful lives, amortization			(1,399,572)
Accumulated amortization			(1,600,604)	(201,032)
Intangible assets with estimated useful lives	2,720,203	7,768,968	7,768,968
Intangible assets with estimated useful lives, period increase (decrease)			(1,399,572)
Intangible assets with estimated useful lives			2,720,203	7,768,968
Net identifiable intangible assets	3,000,203	8,048,968	8,048,968
Net identifiable intangible assets, increase (decrease)			(1,399,572)
Net identifiable intangible assets, impairment			(3,649,193)	0
Net identifiable intangible assets			3,000,203	8,048,968
Before Deconsolidation [Member] | Trade Names [Member]
Intangible assets with indefinite lives	280,000	280,000	280,000
Intangible assets with indefinite lives			$ 280,000	280,000
Technology-Based Intangible Assets [Member]
Useful life (Year)			5 years
Technology-Based Intangible Assets [Member] | Before Deconsolidation [Member]
Finite lived intangible assets, gross	$ 1,373,436	$ 2,900,000	$ 2,900,000
Intangible assets with estimated useful lives, impairment			(1,526,564)
Finite lived intangible assets, gross			$ 1,373,436	2,900,000
Customer Relationships [Member]
Useful life (Year)	8 years	8 years	6 years 4 months 24 days
Finite lived intangible assets, gross	$ 1,090,000	$ 1,090,000	$ 1,090,000
Finite lived intangible assets, gross	1,090,000	1,090,000	1,090,000	1,090,000
Customer Relationships [Member] | Before Deconsolidation [Member]
Finite lived intangible assets, gross	$ 2,827,371	$ 4,950,000	4,950,000
Intangible assets with estimated useful lives, impairment			(2,122,629)
Finite lived intangible assets, gross			$ 2,827,371	4,950,000
Noncompete Agreements [Member]
Useful life (Year)	3 years	3 years	3 years
Finite lived intangible assets, gross	$ 120,000	$ 120,000	$ 120,000
Finite lived intangible assets, gross	120,000	120,000	120,000	120,000
Noncompete Agreements [Member] | Before Deconsolidation [Member]
Finite lived intangible assets, gross	$ 120,000	$ 120,000	120,000
Finite lived intangible assets, gross			$ 120,000	$ 120,000

Note 9 - Intangible Assets an_4

Note 9 - Intangible Assets and Goodwill - Amortization Expense (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022	Sep. 30, 2022	Dec. 31, 2021
2023	$ 146,307
2024	136,248
2025	136,248
2026	136,248
Total	$ 769,600	$ 901,783	$ 945,844	$ 1,078,027
Before Deconsolidation [Member]
2023		578,088
2024		548,151
2025		538,092
2026		537,846
2027		347,538
Thereafter		170,488
Total		$ 2,720,203		$ 7,768,968

Note 9 - Intangible Assets an_5

Note 9 - Intangible Assets and Goodwill - Goodwill (Details) - USD ($)	3 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Impairment expense	$ (2,254,624)		$ (6,460,168)	$ 0
Goodwill, net, beginning balance		$ 1,125,101
Goodwill, net, ending balance		1,125,101	1,125,101
Before Deconsolidation [Member]
Beginning Balance		7,585,269	7,585,269
Additions			0
Ending Balance			7,585,269	7,585,269
Cumulative impairment loss		(4,210,168)	0
Impairment expense			(6,460,168)	0
Cumulative impairment loss			(4,210,168)	0
Goodwill, net, beginning balance		1,125,101	7,585,269
Goodwill, net, ending balance			1,125,101	7,585,269
Tellenger Segment [Member]
Impairment expense			0
Tellenger Segment [Member] | Before Deconsolidation [Member]
Beginning Balance		1,125,101	1,125,101
Additions			0
Ending Balance			1,125,101	1,125,101
Cumulative impairment loss			0
Cumulative impairment loss				0
Goodwill, net, beginning balance		1,125,101	1,125,101
Goodwill, net, ending balance			1,125,101	1,125,101
Blockchain SCM Segment [Member]
Impairment expense			(6,460,168)
Blockchain SCM Segment [Member] | Before Deconsolidation [Member]
Beginning Balance		6,460,168	6,460,168
Additions			0
Ending Balance			6,460,168	6,460,168
Cumulative impairment loss		(6,460,168)	0
Impairment expense			(6,460,168)
Cumulative impairment loss			(6,460,168)	0
Goodwill, net, beginning balance		$ 0	6,460,168
Goodwill, net, ending balance			$ 0	$ 6,460,168

Note 10 - Revolving Lines of _2

Note 10 - Revolving Lines of Credit (Details Textual) - USD ($)		12 Months Ended
	Dec. 20, 2005	Dec. 31, 2022	Sep. 30, 2023	Sep. 11, 2023	Aug. 09, 2023	Sep. 30, 2022	Dec. 31, 2021	Apr. 16, 2021
Line of Credit, Current		$ 425,000	$ 500,000				$ 0
Summit Community Bank [Member]
Line of Credit Facility, Remaining Borrowing Capacity					$ 0
Revolving Credit Facility [Member] | Summit Community Bank Second Line[Member]
Line of Credit Facility, Maximum Borrowing Capacity				$ 500,000		$ 1,000,000
Line of Credit, Current		425,000
Line of Credit Facility, Remaining Borrowing Capacity		$ 575,000	0			$ 1,000,000
Line of Credit Facility, Interest Rate During Period		7.50%
Long-Term Line of Credit			$ 500,000
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]
Debt Instrument, Interest Rate, Effective Percentage								3.25%
Long-Term Line of Credit							$ 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) 1 [Member]
Debt Instrument, Basis Spread on Variable Rate	3.50%
Revolving Credit Facility [Member] | TD Bank [Member] | Minimum [Member] | London Interbank Offered Rate (LIBOR) 1 [Member]
Debt Instrument, Basis Spread on Variable Rate	4%

Note 11 - Notes Payable (Detail

Note 11 - Notes Payable (Details Textual) - USD ($)	Apr. 16, 2021	Apr. 20, 2020	Dec. 31, 2022	Dec. 31, 2021
Notes Payable			$ 0	$ 0
Term Loan [Member] | Summit Community Bank [Member]
Debt Instrument, Face Amount	$ 1,000,000
Debt Instrument, Term (Year)	2 years
Debt Instrument, Interest Rate, Stated Percentage	4.89%
Paycheck Protection Program CARES Act [Member]
Proceeds from Issuance of Long-term Debt, Total		$ 450,000

Note 12 - Income Taxes (Details

Note 12 - Income Taxes (Details Textual) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Operating Loss Carryforwards	$ 9,400
Operating Loss Carryforwards, Subject to Expiration	1,300
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued, Total	$ 0	$ 0

Note 12 - Income Taxes - Income

Note 12 - Income Taxes - Income Tax Expense (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Federal					$ (2,533)	$ 0
State & Local					(7,566)	(1,813)
Current Federal, State and Local, Tax Expense (Benefit)					(10,099)	(1,813)
Federal					723,041	973,918
State & Local					385,342	98,749
Deferred Federal, State and Local, Tax Expense (Benefit)					1,108,383	1,072,667
Income tax benefit	$ 0	$ (23,000)	$ 0	$ (789,573)	$ 1,098,284	$ 1,070,854

Note 12 - Income Taxes - Provis

Note 12 - Income Taxes - Provision for Income Taxes (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Loss before taxes					$ (18,852,122)	$ (2,202,303)
Income tax benefit at federal statutory rate					3,957,892	462,484
State income tax benefit, net of federal benefit					379,365	97,318
Permanent Differences					(1,313,947)	(111,237)
Net Operating Loss ("NOL") expirations					(12,431)	0
Other					163,945	19,485
Federal valuation allowance					(2,076,540)	602,804
Income tax benefit	$ 0	$ (23,000)	$ 0	$ (789,573)	$ 1,098,284	$ 1,070,854

Note 12 - Income Taxes - Deferr

Note 12 - Income Taxes - Deferred Tax Assets (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Net operating losses	$ 2,649,902	$ 547,035
Stock-based compensation	743,915	428,072
Accrued commissions	17,836	50,047
Accrued vacations	46,665	41,331
Fixed assets	1,509	0
Other	28,025	0
Deferred tax assets before valuation allowance	3,487,852	1,066,485
Valuation allowance	(2,793,271)	0
Net deferred tax assets	694,581	1,066,485
Intangible Assets	753,702	2,185,281
Fixed Assets	0	(3,434)
Other	0	45,274
Deferred tax liabilities	(753,702)	(2,233,989)
Net deferred tax liabilities	$ (59,121)	$ (1,167,504)

Note 13 - 401(K) Plans (Details

Note 13 - 401(K) Plans (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Cost of Professional Fees and Selling, General and Administrative Expenses [Member]
Defined Contribution Plan, Cost	$ 195,367	$ 85,199

Note 14 - Stock-based Compens_3

Note 14 - Stock-based Compensation (Details Textual) - USD ($)			9 Months Ended	12 Months Ended	15 Months Ended
	Jun. 01, 2016	May 18, 2006	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number, Ending Balance (in shares)				4,552,500	4,552,500	2,904,500	1,395,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount			$ 431,067	$ 1,709,838	$ 1,709,838
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Month)			11 months	9 months 15 days
The 2021 Stock Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)				5,000,000	5,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period (Year)					10 years
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number, Ending Balance (in shares)				3,507,000	3,507,000	1,590,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Number (in shares)				1,295,000	1,295,000	1,000,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)				1,458,000	1,458,000	3,410,000
The 2016 Stock Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)	1,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period (Year)	10 years
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number, Ending Balance (in shares)				773,500	773,500	940,500
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Number (in shares)				629,750	629,750	578,000
The 2006 Stock Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)		1,950,000
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period (Year)		10 years
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number, Ending Balance (in shares)				272,000	272,000	374,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Number (in shares)				756,888	756,888	1,179,855

Note 14 - Stock-based Compens_4

Note 14 - Stock-based Compensation - Assumptions (Details)	3 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Dividend yield	0%	0%	0%	0%
Minimum [Member]
Risk-free interest rate	2.85%	1.91%	1.88%	0.46%
Expected term (Year)	3 years 3 months	3 years 3 months	3 years 3 months	2 years 6 months
Expected volatility	45.90%	45.80%	45.80%	46%
Maximum [Member]
Risk-free interest rate	2.90%	2.90%	4.26%	0.26%
Expected term (Year)	6 years	6 years	6 years	5 years
Expected volatility	48.10%	48.50%	48.10%	92%

Note 14 - Stock-based Compens_5

Note 14 - Stock-based Compensation - Stock Option Activity (Details) - USD ($)	3 Months Ended			9 Months Ended		12 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Outstanding, shares (in shares)				4,552,500	2,904,500	2,904,500	1,395,000
Outstanding, weighted average exercise price (in dollars per share)				$ 3.21	$ 3.17	$ 3.17	$ 0.31
Outstanding, weighted average remaining contractual term (Year)						77 months	59 months	53 years
Outstanding, aggregate intrinsic value						$ 95,397	$ 5,195,253	$ 1,591,223
Options granted, shares (in shares)		0	53,500	0	131,200	1,952,000	1,982,500
Options granted, weighted average exercise price (in dollars per share)						$ 2.82	$ 4.48
Options exercised, shares (in shares)	0		(10,700)	(2,000)	(26,400)	(264,000)	(453,000)
Options exercised, weighted average exercise price (in dollars per share)						$ 0.28	$ 0.21
Options expired, shares (in shares)						(5,000)	(20,000)
Options expired, weighted average exercise price (in dollars per share)						$ 0.35	$ 0.17
Options forfeited (in shares)						(35,000)
Options forfeited, weighted average exercise price (in dollars per share)						$ 1.3
Outstanding, shares (in shares)						4,552,500	2,904,500	1,395,000
Outstanding, weighted average exercise price (in dollars per share)						$ 3.21	$ 3.17	$ 0.31
Exercisable, shares (in shares)						2,196,750
Exercisable, weighted average exercise price (in dollars per share)						$ 3.31
Exercisable, weighted average remaining contractual term (Month)						52 months
Exercisable, aggregate intrinsic value						$ 95,397

Note 14 - Stock-based Compens_6

Note 14 - Stock-based Compensation - Nonvested Option Awards Activity (Details) - $ / shares	3 Months Ended		9 Months Ended		12 Months Ended
	Jun. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Options granted, shares (in shares)	0	53,500	0	131,200	1,952,000	1,982,500
Options granted, weighted average exercise price (in dollars per share)					$ 2.82	$ 4.48
Options forfeited, weighted average exercise price (in dollars per share)					$ 1.3
Share-Based Payment Arrangement, Option [Member]
Nonvested, shares (in shares)			2,355,750	952,500	952,500	235,000
Nonvest, weighted average exercise price (in dollars per share)			$ 3.11	$ 4.08	$ 4.08	$ 0.64
Nonvested, weighted average grant date fair value (in dollars per share)			$ 1.32	$ 1.51	$ 1.51	$ 0.36
Options granted, shares (in shares)					1,952,000	1,982,500
Options granted, weighted average exercise price (in dollars per share)					$ 2.82	$ 4.48
Granted, weighted average grant date fair value (in dollars per share)					$ 1.36	$ 1.55
Vested, shares (in shares)					(513,750)	(1,265,000)
Vested, weighted average exercise price (in dollars per share)					$ 3.9	$ 4.07
Vested, weighted average grant date fair value (in dollars per share)					$ 1.47	$ 1.35
Forfeited, shares (in shares)					(35,000)
Options forfeited, weighted average exercise price (in dollars per share)					$ 1.3
Forfeited, weighted average grant date fair value (in dollars per share)					$ 0.62
Nonvested, shares (in shares)					2,355,750	952,500
Nonvest, weighted average exercise price (in dollars per share)					$ 3.11	$ 4.08
Nonvested, weighted average grant date fair value (in dollars per share)					$ 1.32	$ 1.51

Note 15 - Common Stock Purcha_2

Note 15 - Common Stock Purchase Agreement (Details Textual) - USD ($)		3 Months Ended			12 Months Ended
	Jul. 08, 2022	Sep. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Common Stock, Par or Stated Value Per Share (in dollars per share)		$ 0.001			$ 0.001	$ 0.001
Stock Issued During Period, Value, New Issues		$ 290,842	$ 56,266	$ 1,999,500	$ 2,037,000
Registration Rights Agreement [Member]
Common Stock, Maximum Shares Sold (in shares)	450,000
Registration Rights Agreement [Member] | Before Reverse Stock Split [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)	119,780
Stock Issued During Period, Value, New Issues	$ 150,000

Note 16 - Private Offerings o_3

Note 16 - 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
Shares Issued, Price Per Share (in dollars per share)			$ 1.2	$ 1.5
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)	$ 4.5	$ 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)	$ 12.5

Note 16 - Private Offerings o_4

Note 16 - Private Offerings of Common Stock - Fair Value (Details) - Private Placement [Member] - USD ($)			1 Months Ended
	Dec. 10, 2021	Aug. 26, 2021	Aug. 31, 2022	Mar. 31, 2021
Unregistered shares	$ 9,328,000	$ 2,156,000
Warrants	672,000	644,000
Total	10,000,000	2,800,000	$ 1,887,000	$ 495,999
Common Stock [Member]
Unregistered shares	32,895	14,000
Warrants	0	0
Total	32,895	14,000
Additional Paid-in Capital [Member]
Unregistered shares	9,295,105	2,142,000
Warrants	672,000	644,000
Total	$ 9,967,105	$ 2,786,000

Note 17 - Loss Per Share (Detai

Note 17 - Loss Per Share (Details Textual) - shares	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	23,104	29,456	43,735	57,009	841,724	692,312
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	0	0	0	15,000	75,371	39,847

Note 18 - Financial Statement_3

Note 18 - Financial Statement Captions - Prepaid Expenses and Other Current Assets (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Licenses and subscriptions		$ 196,277	$ 43,146
Stock issuance costs		150,000	0
Prepaid insurance		96,168	72,800
Deferred costs of software sales		0	154,218
Other		0	6,826
Total	$ 363,668	$ 442,445	$ 276,990

Note 18 - Financial Statement_4

Note 18 - Financial Statement Captions - Other Current Liabilities (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Legal and professional fees		$ 190,200	$ 144,486
Cost of professional services		45,762	0
Cost of software sales		19,180	7,652
Interest expense		1,195	1,002
Other		27,160	50,940
Other accrued liabilities	$ 217,108	$ 283,497	$ 204,080

Note 19 - Subsequent Event (Det

Note 19 - Subsequent Event (Details Textual) - GMDC [Member] - USD ($)	Mar. 17, 2023	Aug. 09, 2023
Business Combination, Consideration Transferred	$ 935,974
Business Combination, Contingent Annual Payments, Percentage	5%	5%
Estimate Payments for Administrative Services	$ 65,000
Payments to Acquire Businesses, Gross	$ 1,000,974
Subsequent Event [Member]
Percentage of Interest After Completion of Initial Anticipated Fund Raising	19.90%
Business Combination, Consideration Transferred	$ 935,000
Business Combination, Contingent Annual Payments, Percentage	5%
Estimate Payments for Administrative Services	$ 65,000
Payments to Acquire Businesses, Gross	$ 1,000,000