ImmuCell (ICCC) 10-Q/A 21 Nov 22 2022 Q1 Quarterly report (amended) Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Mar. 31, 2022	May 06, 2022
Document Information Line Items
Entity Registrant Name	IMMUCELL CORP /DE/
Trading Symbol	ICCC
Document Type	10-Q/A
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		7,742,864
Amendment Flag	true
Amendment Description	This Amendment No. 1 to the Quarterly Report on Form 10-Q/A (the “Amendment”) amends the Quarterly Report on Form 10-Q of ImmuCell Corporation (the “Company”) for the three-month period ended March 31, 2022 (the “Original Filing”) that was originally filed with the U.S. Securities and Exchange Commission (SEC) on May 12, 2022. The Original Filing is being restated to reflect the accrual of approximately $222,000 of deferred compensation expense (consisting of earned and unused paid time off) during the first quarter of 2022. This change increases the Company’s administrative expenses and accrued expenses by approximately $222,000 with no impact on its cash position or product sales.In addition, as required by Rule 12b-15 under the Securities Act of 1934, as amended, new certifications by the Company’s principal executive and principal financial officer are filed as exhibits to this Amendment under Part II, “Item 6. Exhibits” hereof.Except as described above, the Amendment does not modify or update the disclosures presented in, or exhibits to, the Original Filing in any way. Those sections of the Original Filing that are unaffected by the Amendment have been included herein as required by the SEC. The Amendment continues to speak as of the date of the Original Filing. Furthermore, the Amendment does not reflect events occurring after the filing of the Original Filing. Accordingly, the Amendment should be read in conjunction with the Company’s other filings made with the SEC pursuant to Section 13(a) or 15(d) of the Exchange Act.
Entity Central Index Key	0000811641
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Document Period End Date	Mar. 31, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q1
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Document Quarterly Report	true
Entity File Number	001-12934
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	01-0382980
Entity Address, Address Line One	56 Evergreen Drive
Entity Address, City or Town	Portland
Entity Address, State or Province	ME
Entity Address, Postal Zip Code	04103
City Area Code	(207)
Local Phone Number	878-2770
Title of 12(b) Security	Common Stock, $0.10 par value per share
Security Exchange Name	NASDAQ
Entity Interactive Data Current	Yes
Document Transition Report	false

Balance Sheets

Balance Sheets - USD ($)	Mar. 31, 2022	Dec. 31, 2021
CURRENT ASSETS:
Cash and cash equivalents	$ 11,817,136	$ 10,185,468
Trade accounts receivable, net	2,652,591	2,694,229
Inventory	3,435,834	3,089,974
Prepaid expenses and other current assets	393,540	295,197
Total current assets	18,299,101	16,264,868
PROPERTY, PLANT AND EQUIPMENT, net	27,132,148	26,893,599
OPERATING LEASE RIGHT-OF-USE ASSET	1,078,051	1,109,133
GOODWILL	95,557	95,557
INTANGIBLE ASSETS, net	71,640	76,416
OTHER ASSETS	22,999	26,115
TOTAL ASSETS	46,699,496	44,465,688
CURRENT LIABILITIES:
Current portion of debt obligations	947,279	812,207
Current portion of operating lease liability	110,052	108,012
Accounts payable and accrued expenses	1,516,148	1,614,250
Total current liabilities	2,573,479	2,534,469
LONG-TERM LIABILITIES:
Debt obligations, net of current portion	9,977,743	8,327,122
Operating lease liability, net of current portion	998,114	1,027,157
Total long-term liabilities	10,975,857	9,354,279
TOTAL LIABILITIES	13,549,336	11,888,748
CONTINGENT LIABILITIES AND COMMITMENTS (See Note 11)
STOCKHOLDERS’ EQUITY:
Common stock, $0.10 par value per share, 15,000,000 and 15,000,000 shares authorized, 7,814,165 and 7,814,165 shares issued and 7,742,864 and 7,741,864 shares outstanding, as of March 31, 2022 and December 31, 2021, respectively.	781,417	781,417
Additional paid-in capital	35,750,133	35,692,388
Accumulated deficit	(3,225,407)	(3,738,694)
Treasury stock, at cost, 71,301 and 72,301 shares as of March 31, 2022 and December 31, 2021, respectively	(155,983)	(158,171)
Total stockholders’ equity	33,150,160	32,576,940
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 46,699,496	$ 44,465,688

Balance Sheets (Parentheticals)

Balance Sheets (Parentheticals) - $ / shares	Mar. 31, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Common stock, par value (in Dollars per share)	$ 0.1	$ 0.1
Common stock, shares authorized	15,000,000	15,000,000
Common stock, shares issued	7,814,165	7,814,165
Common stock, shares outstanding	7,742,864	7,741,864
Treasury stock	71,301	72,301

Statements of Operations (Unaud

Statements of Operations (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Income Statement [Abstract]
Product sales	$ 5,999,684	$ 4,107,146
Costs of goods sold	2,896,461	2,504,958
Gross margin	3,103,223	1,602,188
Product development expenses	1,035,935	1,031,064
Sales and marketing expenses	811,500	520,597
Administrative expenses	685,179	425,152
Operating expenses	2,532,614	1,976,813
NET OPERATING INCOME (LOSS)	570,609	(374,625)
Other expenses, net	56,174	66,678
INCOME (LOSS) BEFORE INCOME TAXES	514,435	(441,303)
Income tax expense	1,148
NET INCOME (LOSS)	$ 513,287	$ (441,303)
Basic weighted average common shares outstanding (in Shares)	7,742,120	7,219,436
Basic net income (loss) per share (in Dollars per share)	$ 0.07	$ (0.06)
Diluted weighted average common shares outstanding (in Shares)	7,789,474	7,219,436
Diluted net income (loss) per share (in Dollars per share)	$ 0.07	$ (0.06)

Statements of Stockholders_ Equ

Statements of Stockholders’ Equity (Unaudited) - USD ($)	Common Stock	Additional paid-in capital	Accumulated Deficit	Treasury Stock	Total
Balance at Dec. 31, 2020	$ 729,901	$ 31,372,093	$ (3,660,402)	$ (175,392)	$ 28,266,200
Balance (in Shares) at Dec. 31, 2020	7,299,009			80,173
Net income (loss)			(441,303)		(441,303)
Exercise of stock options		7,305		$ 4,375	11,680
Exercise of stock options (in Shares)				(2,000)
Stock-based compensation		34,629			34,629
Balance at Mar. 31, 2021	$ 729,901	31,414,027	(4,101,705)	$ (171,017)	27,871,206
Balance (in Shares) at Mar. 31, 2021	7,299,009			78,173
Balance at Dec. 31, 2021	$ 781,417	35,692,388	(3,738,694)	$ (158,171)	32,576,940
Balance (in Shares) at Dec. 31, 2021	7,814,165			72,301
Net income (loss)			513,287		513,287
Exercise of stock options		3,652		$ 2,188	5,840
Exercise of stock options (in Shares)				(1,000)
Stock-based compensation		54,093			54,093
Balance at Mar. 31, 2022	$ 781,417	$ 35,750,133	$ (3,225,407)	$ (155,983)	$ 33,150,160
Balance (in Shares) at Mar. 31, 2022	7,814,165			71,301

Statements of Cash Flows (Unaud

Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income (loss)	$ 513,287	$ (441,303)
Adjustments to reconcile net income (loss) to net cash provided by (used for) operating activities:
Depreciation	616,847	614,695
Amortization of intangible assets	4,776	4,776
Amortization and write-off of debt issuance costs	1,905	1,960
Stock-based compensation	54,093	34,629
Gain on disposal of fixed assets	(11,000)	(10,000)
Non-cash rent expense	4,079	2,679
Changes in:
Trade accounts receivable	41,638	(593,404)
Accrued interest income		495
Inventory	(345,860)	(29,936)
Prepaid expenses and other current assets	(98,343)	(169,271)
Other assets	3,116	2,787
Accounts payable and accrued expenses	(146,003)	(41,653)
Net cash provided by (used for) operating activities	638,535	(623,546)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property, plant and equipment	(807,496)	(349,316)
Maturities of investments		996,000
Proceeds from sale of fixed assets	11,000	10,000
Net cash (used for) provided by investing activities	(796,496)	656,684
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from debt issuance	2,000,000
Debt principal repayments	(197,385)	(190,377)
Payments of debt issuance costs	(18,826)	2,272
Proceeds from exercise of stock options	5,840	11,680
Net cash provided by (used for) financing activities	1,789,629	(176,425)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	1,631,668	(143,287)
BEGINNING CASH AND CASH EQUIVALENTS	10,185,468	6,949,937
ENDING CASH AND CASH EQUIVALENTS	11,817,136	6,806,650
CASH PAID FOR:
Income taxes	5,535
Interest expense	71,877	78,766
NON-CASH ACTIVITIES:
Change in capital expenditures included in accounts payable and accrued expenses	$ (47,900)	$ (80,213)

Business Operations

Business Operations	3 Months Ended
	Mar. 31, 2022
Business Operations [Abstract]
BUSINESS OPERATIONS	1. BUSINESS OPERATIONS ImmuCell Corporation (the “Company”, “we”, “us”, “our”) was originally incorporated in Maine in 1982 and reincorporated in Delaware in 1987, in conjunction with our initial public offering of common stock. We are an animal health company whose purpose is to create scientifically-proven and practical products that improve the health and productivity of dairy and beef cattle. As disclosed in Note 17, “Segment Information”, one of our business segments is dedicated to growing sales of First Defense ® Re-Tain ® First Defense ® E. coli Immediate Immunity™ Re-Tain ® The global COVID-19 pandemic has created, and continues to create, uncertainty for us. The full impact of this viral outbreak on the global economy, and the duration of such impact, is still uncertain at this time. A combination of the conditions, trends and concerns related to or arising from the pandemic could have a corresponding negative effect on our business and operations, including the supply of the colostrum we purchase to produce our First Defense ®

Restatement of Previously Issue

Restatement of Previously Issued Financial Statements	3 Months Ended
	Mar. 31, 2022
Condensed Financial Information Disclosure [Abstract]
RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS	1A. RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS The Company concluded it should restate its previously issued financial statements by amending its Quarterly Report on Form 10-Q for the three-month period ended March 31, 2022, filed with the Securities and Exchange Commission (the “SEC”) on May 12, 2022, to reflect the accrual of approximately $222,000 of deferred compensation expense (consisting of earned and unused paid time off) during the first quarter of 2022. This change increases the Company’s administrative expenses and accrued expenses by approximately $222,000 with no impact on its cash position. There has been no change to previously disclosed product sales. In accordance with SEC Staff Accounting Bulletin No. 99 “Materiality,” and SEC Staff Accounting Bulletin No. 108, “Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements,” the Company evaluated the correction and has determined that the related impact was material to the previously issued financial statements that contained the error, reported in the Company’s Form 10-Q for the three-month period ended March 31, 2022 (the “Affected Quarterly Period”). Therefore, the Company concluded that the Affected Quarterly Period should be restated to present the reclassification. As such, the Company is reporting the restatement to the period in this Form 10-Q/A. As Reported Adjustment As Restated Unaudited Balance Sheet As of March 31, 2022 Accounts payable and accrued expenses $ 1,293,769 $ 222,379 $ 1,516,148 Total current liabilities $ 2,351,100 $ 222,379 $ 2,573,479 Total liabilities $ 13,326,957 $ 222,379 $ 13,549,336 Accumulated deficit $ (3,003,028 ) $ (222,379 ) $ (3,225,407 ) Total stockholders’ equity $ 33,372,539 $ (222,379 ) $ 33,150,160 As Reported Adjustment As Restated Unaudited Statement of Operations During the Three-Month Period Ended March 31, 2022 Administrative expenses $ 462,800 $ 222,379 $ 685,179 Operating expenses $ 2,310,235 $ 222,379 $ 2,532,614 Net operating income $ 792,988 $ (222,379 ) $ 570,609 Income before income taxes $ 736,814 $ (222,379 ) $ 514,435 Net income $ 735,666 $ (222,379 ) $ 513,287 Basic net income per share $ 0.10 $ (0.03 ) $ 0.07 Diluted net income per share $ 0.09 $ (0.02 ) $ 0.07 As Reported Adjustment As Restated Unaudited Statement of Stockholders’ Equity During the Three-Month Period Ended March 31, 2022 Accumulated Deficit – Net income $ 735,666 $ (222,379 ) $ 513,287 Accumulated Deficit – Balance, March 31, 2022 $ (3,003,028 ) $ (222,379 ) $ (3,225,407 ) Total Stockholders’ Equity – Net income $ 735,666 $ (222,379 ) $ 513,287 Total Stockholders’ Equity – Balance, March 31, 2022 $ 33,372,539 $ (222,379 ) $ 33,150,160 As Reported Adjustment As Restated Unaudited Statement of Cash Flows During the Three-Month Period Ended March 31,2022 Net income $ 735,666 $ (222,379 ) $ 513,287 Accounts payable and accrued expenses $ (368,382 ) $ 222,379 $ (146,003 ) As Reported Adjustment As Restated Notes to Unaudited Financial Statements – (n) Net Income Per Common Share During the Three-Month Period Ended March 31, 2022 Net income attributable to stockholders $ 735,666 $ (222,379 ) $ 513,287 Income per share: Basic $ 0.10 $ (0.03 ) $ 0.07 Income per share: Diluted $ 0.09 $ (0.02 ) $ 0.07 As Reported Adjustment As Restated Notes to Unaudited Financial Statements – 9. Accounts Payable and Accrued Expenses As of March 31, 2022 Accrued payroll $ 322,033 $ 222,379 $ 544,412 Total $ 1,293,769 $ 222,379 $ 1,516,148 As Reported Adjustment As Restated Notes to Unaudited Financial Statements – 17. Segment Information During the Three-Month Period Ended March 31, 2022 Other – Administrative expenses $ 462,800 $ 222,379 $ 685,179 Other – Operating activities $ 508,190 $ 222,379 $ 730,569 Other – Net operating loss $ (515,513 ) $ (222,379 ) $ (737,892 ) Total – Administrative expenses $ 462,800 $ 222,379 $ 685,179 Total – Operating activities $ 2,310,235 $ 222,379 $ 2,532,614 Total – Net operating income $ 792,988 $ (222,379 ) $ 570,609 As Reported Adjustment As Restated Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations – Liquidity and Capital Resources As of March 31, 2022 Net working capital $ 15,948 $ (222 ) $ 15,726 Increase - Amount $ 2,218 $ (223 ) $ 1,995 Increase - % 16 % (1 )% 15 % Stockholders’ equity $ 33,373 $ (223 ) $ 33,150 Increase - Amount $ 796 $ (223 ) $ 573

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2022
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (a) Basis of Presentation We have prepared the accompanying unaudited financial statements reflecting all adjustments (which are of a normal recurring nature) that are, in our opinion, necessary in order to ensure that the financial statements are not misleading. We follow accounting standards set by the Financial Accounting Standards Board (FASB). The FASB sets Generally Accepted Accounting Principles (GAAP) that we follow to ensure we consistently report our financial condition, results of operations, earnings per share and cash flows. References to GAAP in these footnotes are to the FASB Accounting Standards Codification (b) Cash and Cash Equivalents We consider all highly liquid investment instruments that mature within three months of their purchase dates to be cash equivalents. Cash equivalents are principally invested in securities backed by the U.S. government. Certain cash balances in excess of Federal Deposit Insurance Corporation (FDIC) limits of $250,000 per financial institution per depositor are maintained in money market accounts at financial institutions that are secured, in part, by the Securities Investor Protection Corporation. Amounts in excess of these FDIC limits per bank that are not invested in securities backed by the U.S. government aggregated $0 as of both March 31, 2022 and December 31, 2021. We account for investments in marketable securities in accordance with Codification Topic 320, Investments — Debt and Equity Securities (c) Trade Accounts Receivable, net Accounts receivable are carried at the original invoice amount less an estimate made for doubtful collection when applicable. Management determines the allowance for doubtful accounts on a monthly basis by identifying troubled accounts and by using historical experience applied to an aging of accounts. Accounts receivable are considered to be past due if a portion of the receivable balance is outstanding for more than 30 days. Past due accounts receivable are subject to an interest charge. Accounts receivable are written off when deemed uncollectible. The amount of accounts receivable written off during all periods reported was immaterial. Recoveries of accounts receivable previously written off are recorded as income when received. As of March 31, 2022 and December 31, 2021, we determined that no allowance for doubtful accounts was necessary. See Note 4. (d) Inventory Inventory includes raw materials, work-in-process and finished goods and is recorded at the lower of cost, on the first-in, first-out method, or net realizable value (determined as the estimated selling price in the normal course of business, less reasonably predictable costs of completion, disposal and transportation). Work-in-process and finished goods inventories include materials, labor and manufacturing overhead. At each balance sheet date, we evaluate our ending inventories for excess quantities and obsolescence. Inventories that we consider excess or obsolete are written down to estimated net realizable value. Once inventory is written down and a new cost basis is established, it is not written back up if demand increases. We believe that supplies and raw materials for the production of our products are available from more than one vendor or farm. Our policy is to maintain more than one source of supply for the components used in our products when feasible. See Note 5. (e) Property, Plant and Equipment, net We depreciate property, plant and equipment on the straight-line method by charges to operations and costs of goods sold in amounts estimated to expense the cost of the assets from the date they are first put into service to the end of the estimated useful lives of the assets. The facility we have constructed at 33 Caddie Lane to produce the Nisin Drug Substance for Re-Tain ® First Defense ® (f) Intangible Assets and Goodwill We amortize intangible assets on the straight-line method by charges to costs of goods sold in amounts estimated to expense the cost of the assets from the date they are first put into service to the end of the estimated useful lives of the assets. We have recorded intangible assets related to customer relationships, non-compete agreements and developed technology, each with defined useful lives. We have classified as goodwill the amounts paid in excess of fair value of the net assets (including tax attributes) acquired in purchase transactions. We assess the impairment of intangible assets and goodwill that have indefinite lives at the reporting unit level on an annual basis (as of December 31 st (g) Valuation of Long-Lived Assets We periodically evaluate our long-lived assets, consisting principally of fixed assets, operating lease right-of-use asset and amortizable intangible assets, for potential impairment. In accordance with the applicable accounting guidance for the treatment of long-lived assets, we review the carrying value of our long-lived assets or asset group that is held and used, including intangible assets subject to amortization, for impairment whenever events and circumstances indicate that the carrying value of the assets may not be recoverable. Under the held for use approach, the asset or asset group to be tested for impairment should represent the lowest level for which identifiable cash flows are largely independent of the cash flows of other groups of assets and liabilities. We evaluate our long-lived assets whenever events or circumstances suggest that the carrying amount of an asset or group of assets may not be recoverable. No impairment was recognized during the three-month period ended March 31, 2022 or the year ended December 31, 2021. (h) Fair Value Measurements In determining fair value measurements, we follow the provisions of Codification Topic 820, Fair Value Measurements and Disclosures Level 1 — Pricing inputs are quoted prices available in active markets for identical assets or liabilities as of the measurement date. Level 2 — Pricing inputs are quoted prices for similar assets or liabilities, or inputs that are observable, either directly or indirectly, for substantially the full term through corroboration with observable market data. Level 3 — Pricing inputs are unobservable for the assets or liabilities, that is, inputs that reflect the reporting entity’s own assumptions about the assumptions market participants would use in pricing the asset or liability. In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, the level of an asset or liability within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement. Our assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the investment. From time to time, we also hold money market mutual funds in a brokerage account, which are classified as cash equivalents and measured at fair value. The fair value of these investments is based on their closing published net asset value. We assess the levels of the investments at each measurement date, and transfers between levels are recognized on the actual date of the event or change in circumstances that caused the transfer in accordance with our accounting policy regarding the recognition of transfers between levels of the fair value hierarchy. During the three-month period ended March 31, 2022 and the year ended December 31, 2021, there were no transfers between levels. As of March 31, 2022 and December 31, 2021, our Level 1 assets measured at fair value by quoted prices in active markets consisted of bank savings accounts and money market funds. There were no assets or liabilities measured at fair value on a nonrecurring basis as of March 31, 2022 or December 31, 2021. As of March 31, 2022 Level 1 Level 2 Level 3 Total Assets: Cash and money market accounts $ 11,817,136 $ — $ — $ 11,817,136 Liabilities: Bank debt $ — $ (10,925,022 ) $ — $ (10,925,022 ) As of December 31, 2021 Level 1 Level 2 Level 3 Total Assets: Cash and money market accounts $ 10,185,468 $ — $ — $ 10,185,468 Liabilities: Bank debt $ — $ (9,139,329 ) $ — $ (9,139,329 ) (i) Concentration of Risk Concentration of credit risk with respect to accounts receivable is principally limited to certain customers to whom we make substantial sales. To reduce risk, we routinely assess the financial strength of our customers and, as a consequence, believe that our accounts receivable credit risk exposure is limited. We maintain an allowance for potential credit losses when deemed necessary, but historically we have not experienced significant credit losses related to an individual customer or groups of customers in any particular industry or geographic area. Sales to significant customers that amounted to 10% or more of total product sales are detailed in the following table: During the Three-Month 2022 2021 Company A 39 % 45 % Company B 35 % 33 % Trade accounts receivable due from significant customers amounted to the percentages of total trade accounts receivable as detailed in the following table: As of As of Company A 39 % 38 % Company B 33 % 34 % (j) Revenue Recognition We recognize revenue in accordance with Accounting Standards Codification (ASC) 606, Revenue from Contracts with Customers (k) Expense Recognition We do not incur costs in connection with product sales to customers that are eligible for capitalization. Advertising costs are expensed when incurred, which is generally during the month in which the advertisement is published. Advertising expenses amounted to $16,815 and $15,650 during the three-month periods ended March 31, 2022 and 2021, respectively. All product development expenses are expensed as incurred, as are all related patent costs. We capitalize costs to produce inventory during the production cycle, and these costs are charged to costs of goods sold when the inventory is sold to a customer. (l) Income Taxes We account for income taxes in accordance with Codification Topic 740, Income Taxes Codification Topic 740-10 clarifies the accounting for income taxes by prescribing a minimum recognition threshold that a tax position must meet before being recognized in the financial statements. In the ordinary course of business, there are transactions and calculations where the ultimate tax outcome is uncertain. In addition, we are subject to periodic audits and examinations by the Internal Revenue Service and other taxing authorities. With few exceptions, we are no longer subject to income tax examinations by tax authorities for years before 2019. We have evaluated the positions taken on our filed tax returns and have concluded that no uncertain tax positions existed as of March 31, 2022 or December 31, 2021. Although we believe that our estimates are reasonable, actual results could differ from these estimates. See Note 16. (m) Stock-Based Compensation We account for stock-based compensation in accordance with Codification Topic 718, Compensation-Stock Compensation (n) Net Income (Loss) Per Common Share (as restated) Net income (loss) per common share has been computed in accordance with Codification Topic 260-10, Earnings Per Share During the Three-Month 2022 2021 Net income (loss) attributable to stockholders $ 513,287 $ (441,303 ) Weighted average common shares outstanding - Basic 7,742,120 7,219,436 Dilutive impact of share-based compensation awards 47,354 — Weighted average common shares outstanding - Diluted 7,789,474 7,219,436 Income (loss) per share: Basic $ 0.07 $ (0.06 ) Diluted $ 0.07 $ (0.06 ) (o) Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Although we regularly assess these estimates, actual amounts could differ from those estimates and are subject to change in the near term. Changes in estimates are recorded during the period in which they become known. Significant estimates include our inventory valuation, valuation of goodwill and long-lived assets, valuation of deferred tax assets, accrued expenses, costs of goods sold and useful lives of intangible assets. (p) Accounting Pronouncements Recently Adopted In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes In March 2020, the FASB issued ASU 2020-04, Facilitation of the Effects of Reference Rate Reform on Financial Reporting

Cash, Cash Equivalents and Shor

Cash, Cash Equivalents and Short-Term Investments	3 Months Ended
	Mar. 31, 2022
Cash and Cash Equivalents [Abstract]
CASH, CASH EQUIVALENTS AND SHORT-TERM INVESTMENTS	3. CASH, CASH EQUIVALENTS AND SHORT-TERM INVESTMENTS Cash, cash equivalents and short-term investments (at amortized cost plus accrued interest) consisted of the following: As of As of Cash and cash equivalents $ 11,817,136 $ 10,185,468 Short-term investments — — Total $ 11,817,136 $ 10,185,468

Trade Accounts Receivable, Net

Trade Accounts Receivable, Net	3 Months Ended
	Mar. 31, 2022
Trade Accounts Receivable, Net [Abstract]
TRADE ACCOUNTS RECEIVABLE, net	4. TRADE ACCOUNTS RECEIVABLE, net Trade accounts receivable amounted to $2,652,591 and $2,694,229 as of March 31, 2022 and December 31, 2021, respectively. No allowance for bad debt and product returns was recorded as of March 31, 2022 or December 31, 2021.

Inventory

Inventory	3 Months Ended
	Mar. 31, 2022
Inventory Disclosure [Abstract]
INVENTORY	5. INVENTORY Inventory consisted of the following: As of As of Raw materials $ 1,732,628 $ 971,606 Work-in-process 1,597,888 1,902,299 Finished goods 105,318 216,069 Total $ 3,435,834 $ 3,089,974

Prepaid Expenses and Other Curr

Prepaid Expenses and Other Current Assets	3 Months Ended
	Mar. 31, 2022
Prepaid Expenses and Other Current Assets [Abstract]
PREPAID EXPENSES AND OTHER CURRENT ASSETS	6. PREPAID EXPENSES AND OTHER CURRENT ASSETS Prepaid expenses and other current assets consisted of the following: As of As of Prepaid expenses $ 387,393 $ 268,713 Other receivables 6,147 26,484 Total $ 393,540 $ 295,197

Property, Plant and Equipment,

Property, Plant and Equipment, Net	3 Months Ended
	Mar. 31, 2022
Property, Plant and Equipment [Abstract]
PROPERTY, PLANT AND EQUIPMENT, net	7. PROPERTY, PLANT AND EQUIPMENT, net Property, plant and equipment consisted of the following: Estimated Useful As of As of Laboratory and manufacturing equipment 3-10 $ 17,790,623 $ 17,388,757 Buildings and improvements 10-39 19,315,965 19,119,698 Office furniture and equipment 3-10 891,453 869,191 Construction in progress n/a 3,187,950 2,992,359 Land n/a 516,867 516,867 Property, plant and equipment, gross 41,702,858 40,886,872 Accumulated depreciation (14,570,710 ) (13,993,273 ) Property, plant and equipment, net $ 27,132,148 $ 26,893,599 As of March 31, 2022 and December 31, 2021, construction in progress consisted principally of payments toward the First Defense ® Re-Tain ®

Intangible Assets

Intangible Assets	3 Months Ended
	Mar. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	8. INTANGIBLE ASSETS Intangible assets of $191,040 were valued using the relief from royalty method and are being amortized to costs of goods sold over their useful lives, which are estimated to be 10 years. Intangible amortization expense was $4,776 during both of the three-month periods ended March 31, 2022 and 2021. The net value of these intangibles was $71,640 and $76,416 as of March 31, 2022 and December 31, 2021, respectively. Intangible asset amortization expense is estimated to be $19,104 per year through December 31, 2025. Intangible assets as of March 31, 2022 consisted of the following: Gross Carrying Accumulated Net Book Developed technology $ 184,100 $ (115,063 ) $ 69,037 Customer relationships 1,300 (812 ) 488 Non-compete agreements 5,640 (3,525 ) 2,115 Total $ 191,040 $ (119,400 ) $ 71,640 Intangible assets as of December 31, 2021 consisted of the following: Gross Carrying Accumulated Net Book Developed technology $ 184,100 $ (110,460 ) $ 73,640 Customer relationships 1,300 (780 ) 520 Non-compete agreements 5,640 (3,384 ) 2,256 Total $ 191,040 $ (114,624 ) $ 76,416

Accounts Payable and Accrued Ex

Accounts Payable and Accrued Expenses	3 Months Ended
	Mar. 31, 2022
Payables and Accruals [Abstract]
ACCOUNTS PAYABLE AND ACCRUED EXPENSES	9. ACCOUNTS PAYABLE AND ACCRUED EXPENSES (as restated) Accounts payable and accrued expenses consisted of the following: As of As of Accounts payable – trade $ 595,904 $ 726,781 Accounts payable – capital 66,163 18,263 Accrued payroll 544,412 585,939 Accrued professional fees 59,325 82,050 Accrued other 250,344 199,076 Income tax payable — 2,141 Total $ 1,516,148 $ 1,614,250

Bank Debt

Bank Debt	3 Months Ended
	Mar. 31, 2022
Bank Debt [Abstract]
BANK DEBT	10. BANK DEBT Prior to a refinancing with Gorham Savings Bank (GSB) during the first quarter of 2020, we had in place five different credit facilities and a line of credit with TD Bank N.A. (Loans #1 to #5). During the first quarter of 2020, we closed on a debt financing with GSB aggregating $8,600,000 and a $1,000,000 line of credit. The debt was comprised of a $5,100,000 mortgage note (Loan #6) that bears interest at a fixed rate of 3.50% per annum (with a 10-year term and 25-year amortization schedule and a balloon principal payment of $3,145,888 due during the first quarter of 2030) and a $3,500,000 note (Loan #7) that bears interest at a fixed rate of 3.50% per annum (with a 7-year term and amortization schedule). The line of credit is available as needed through March 11, 2024. Interest on borrowings against the line of credit is variable at the National Prime Rate plus 0.00% per annum. There was no outstanding balance under this line of credit as of March 31, 2022 or December 31, 2021. In connection with these three credit facilities, we incurred debt issuance costs of $39,789. The amortization of debt issuance costs is being recorded as a component of interest expense, included with other expenses (income), net, and is being amortized over the underlying terms of the two notes and the line of credit. The proceeds from the debt refinancing were used to repay all bank debt outstanding at the time of closing (Loans #1 to #5) and to provide some additional working capital. We were required by bank debt covenant to maintain $1,400,000 in escrow (a non-current asset). During the fourth quarter of 2020, we closed on a $1,500,000 note with GSB (Loan #10) that bears interest at a fixed rate of 3.50% per annum (with a 7-year term and amortization schedule). In connection with this note, we incurred debt issuance costs of $11,075. The amortization of these debt issuance costs is also being recorded as a component of interest expense, included with other expenses (income), net, and is being amortized over the underlying term of the note. Proceeds of $624,167 were used to prepay a portion of the outstanding principal on our mortgage note (Loan #6), which reduced the outstanding balance to 80% of the most recent appraised value of the property securing the debt, which allowed GSB to release the $1,400,000 that had been held in escrow. This resulted in no change in the balloon principal payment of $3,145,888 due during the first quarter of 2030. The remaining proceeds were available for general working capital purposes. During the first quarter of 2022, we closed on an additional $2,000,000 in mortgage debt, which bears interest at the fixed rate of 3.58% per annum. This was accomplished through an amendment of the original mortgage note (Loan #6) that increased the then outstanding principal balance from $4,233,957 to $6,233,957 bearing interest at the blended fixed rate of 3.53% per annum, with a balloon payment of $3,683,544 due during the first quarter of 2032. These three credit facilities are secured by liens on substantially all of our assets and are subject to certain restrictions and financial covenants. Given the funds we raised through an equity issuance in April 2021, GSB waived the minimum debt service coverage (DSC) ratio requirement of 1.35 for the year ended December 31, 2021. By negotiation with the bank in connection with a mortgage debt financing during the first quarter of 2022, the required minimum DSC ratio was reduced to 1.0 for the year ending December 31, 2022. During the second quarter of 2020, we received $937,700 in support from the federal government under the Paycheck Protection Program (PPP) (Loan #8). We used the proceeds only for eligible payroll costs incurred and paid during the 24-week period beginning April 13, 2020. Our obligation to repay the principal was forgiven, and we recognized this amount as part of other expenses (income), net, during the fourth quarter of 2020. This forgiveness of indebtedness, in accordance with the CARES Act and Maine law, does not give rise to federal or State of Maine taxable income, and the expenses incurred using PPP proceeds are fully deductible for federal and Maine income tax purposes. During the second quarter of 2020, we received a loan from the Maine Technology Institute (MTI) (Loan #9) in the aggregate principal amount of $500,000. The first 27 months of this loan are interest-free with no interest accrual or required principal payments. Principal and interest payments at a fixed rate of 5% per annum are due quarterly over the final five years of the loan, beginning during the fourth quarter of 2022 and continuing through the third quarter of 2027. On June 30, 2021, we executed definitive agreements covering a second loan from the MTI (Loan #11) in the aggregate principal amount of $400,000, which proceeds were received in July 2021. The first 24 months of this loan are interest-free with no interest accrual or required principal payments. Beginning in July 2023, principal and interest payments are due quarterly at a fixed rate of 5% per annum based on a 5.5-year amortization schedule until December 2028. These credit facilities are unsecured and subordinated to our indebtedness to Gorham Savings Bank, which senior indebtedness is secured by mortgages and security interests with respect to substantially all of our assets. Failure to make timely payments of principal and interest, or otherwise to comply with the terms of the agreements with the MTI, would entitle the MTI to accelerate the maturity of such debt and demand repayment in full. These loans may be prepaid without penalty at any time. Debt proceeds received and principal repayments made during the three-month periods ended March 31, 2022 and 2021 are reflected in the following table by period and by loan: During the Three-Month During the Three-Month Proceeds from Debt Principal Proceeds from Debt Principal Loan #6 $ 2,000,000 $ (30,183 ) $ — $ (28,922 ) Loan #7 — (118,033 ) — (113,991 ) Loan #10 — (49,169 ) — (47,464 ) Total $ 2,000,000 $ (197,385 ) $ — $ (190,377 ) Debt proceeds received and principal repayments made during the years ended December 31, 2021 and 2020 are reflected in the following table by period and by loan: During the Year During the Year Proceeds from Debt Issuance Debt Principal Repayments Proceeds from Debt Issuance Debt Principal Repayments Loan #1 $ — $ — $ — $ (493,696 ) Loan #2 — — — (2,143,771 ) Loan #3 — — — (3,236,429 ) Loan #4 — — — (2,336,000 ) Loan #5 — — — (309,182 ) Loan #6 — (115,860 ) 5,100,000 (720,001 ) Loan #7 — (460,637 ) 3,500,000 (334,489 ) Loan #8 (1) — — 937,700 (937,700 ) Loan #9 — — 500,000 — Loan #10 — (191,774 ) 1,500,000 — Loan #11 400,000 — — — Total $ 400,000 $ (768,271 ) $ 11,537,700 $ (10,511,268 ) (1) Loan #8 was forgiven by the federal government during the fourth quarter of 2020. Principal payments (net of debt issue costs) due under bank loans outstanding as of March 31, 2022 (excluding our $1,000,000 line of credit) are reflected in the following table by the year that payments are due: During the During the Years Ending December 31, 2022 2023 2024 2025 2026 Thereafter Total Loan #6 $ 172,626 $ 223,349 $ 230,891 $ 239,876 $ 248,604 $ 5,118,611 $ 6,233,957 Loan #7 359,188 494,433 512,102 530,738 549,881 140,498 2,586,840 Loan #9 22,160 91,446 96,104 101,001 106,146 83,143 500,000 Loan #10 149,540 205,878 213,217 220,994 228,965 240,463 1,259,057 Loan #11 — 32,017 66,470 69,856 73,415 158,242 400,000 Subtotal 703,514 1,047,123 1,118,784 1,162,465 1,207,011 5,740,957 10,979,854 Debt issuance costs (5,721 ) (7,628 ) (7,219 ) (7,120 ) (7,120 ) (20,024 ) (54,832 ) Total $ 697,793 $ 1,039,495 $ 1,111,565 $ 1,155,345 $ 1,199,891 $ 5,720,933 $ 10,925,022

Contingent Liabilities and Comm

Contingent Liabilities and Commitments	3 Months Ended
	Mar. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
CONTINGENT LIABILITIES AND COMMITMENTS	11. CONTINGENT LIABILITIES AND COMMITMENTS Our bylaws, as amended, in effect provide that the Company will indemnify its officers and directors to the maximum extent permitted by Delaware law. In addition, we make similar indemnity undertakings to each director through a separate indemnification agreement with that director. The maximum payment that we may be required to make under such provisions is theoretically unlimited and is impossible to determine. We maintain directors’ and officers’ liability insurance, which may provide reimbursement to the Company for payments made to, or on behalf of, officers and directors pursuant to the indemnification provisions. Our indemnification obligations were grandfathered under the provisions of Codification Topic 460 , Guarantees The development, manufacturing and marketing of animal health care products entails an inherent risk that liability claims will be asserted against us during the normal course of business. We are aware of no such claims against us as of the date of this filing. We feel that we have reasonable levels of liability insurance to support our operations. We enter into agreements with third parties in the ordinary course of business under which we are obligated to indemnify such third parties from and against various risks and losses. The precise terms of such indemnities vary with the nature of the agreement. In many cases, we limit the maximum amount of our indemnification obligations, but in some cases those obligations may be theoretically unlimited. We have not incurred material expenses in discharging any of these indemnification obligations and based on our analysis of the nature of the risks involved, we believe that the fair value of the liabilities potentially arising under these agreements is minimal. Accordingly, we have recorded no liabilities for such obligations as of March 31, 2022. We plan to purchase certain key parts (syringes) and services (formulation, aseptic filling and final packaging of Drug Product) pertaining to Re-Tain ® Effective March 25, 2020, the Company entered into a Severance Agreement with Mr. Brigham, under which the Company agreed to pay this executive (or his estate) 75% of his then current salary plus any accrued and unused paid time off in the event of the involuntary termination of his employment by the Company (except for cause) or in the event of termination by him for good reason. Effective March 28, 2022, the Company entered into an amended and restated Separation and Deferred Compensation Agreement (the “Deferred Compensation Agreement”) with Mr. Brigham that superseded and replaced in its entirely the March 2020 contract discussed above, and the Company entered into an Incentive Compensation Agreement (the “Incentive Agreement”) with Mr. Brigham. Mr. Brigham’s Deferred Compensation Agreement allows Mr. Brigham to receive up to an additional $300,000 in deferred compensation and to be paid all earned and unused paid time off upon separation from the Company for any reason. This deferred compensation payment vests as to $100,000 on January 1, 2023, as to an additional $100,000 on January 1, 2024 and as to the final $100,000 on January 1, 2025, provided that Mr. Brigham is employed by the Company on the applicable vesting date. In addition, upon termination of Mr. Brigham’s employment (a) by the Company other than for cause, (b) due to death or disability or (c) by Mr. Brigham for good reason, the Company agrees to pay Mr. Brigham 100% of his then current base salary. Mr. Brigham’s Incentive Agreement provides for the potential to earn up to an additional $150,000 if certain regulatory and financial objectives are achieved during 2022. Under these contract amendments, Mr. Brigham continues to serve the Company as President and CEO. In addition to the commitments discussed above, we had committed $940,000 to increase our production capacity for the First Defense ® Re-Tain ®

Operating Lease

Operating Lease	3 Months Ended
	Mar. 31, 2022
Leases [Abstract]
OPERATING LEASE	12. OPERATING LEASE On September 12, 2019, we entered into a lease covering approximately 14,300 square feet of office and warehouse space with a possession date of November 15, 2019 and a commencement date of February 13, 2020. The property is located at 175 Industrial Way in Portland, which is a short distance from our headquarters and manufacturing facility at 56 Evergreen Drive. We renovated this space to meet our needs in expanding our production capacity for the First Defense ® The following tables describe our lease costs and other lease information. During the Three-Month 2022 2021 Lease Cost Operating lease cost $ 29,991 $ 29,499 Variable lease cost 10,350 10,350 Total lease cost $ 40,341 $ 39,849 Operating Lease Weighted average remaining lease term (in years) 7.8 8.8 Weighted average discount rate 4.77 % 4.77 % During the Years 2021 2020 Lease Cost Operating lease cost $ 117,996 $ 104,094 Variable lease cost 41,400 36,523 Total lease cost $ 159,396 $ 140,617 Operating Lease Weighted average remaining lease term (in years) 8.1 9.1 Weighted average discount rate 4.77 % 4.77 % Future lease payments required under non-cancelable operating leases in effect as of March 31, 2022 were as follows: Amount During the nine-month period ending December 31, 2022 $ 121,577 During the Years Ending December 31, 2023 165,120 2024 168,210 2025 171,383 2026 174,640 Thereafter 559,664 Total lease payments (undiscounted cash flows) 1,360,594 Less: imputed interest (discount effect of cash flows) (252,428 ) Total operating liabilities $ 1,108,166

Stockholders' Equity

Stockholders' Equity	3 Months Ended
	Mar. 31, 2022
Stockholders' Equity Note [Abstract]
STOCKHOLDERS' EQUITY	13. STOCKHOLDERS’ EQUITY Common Stock Issuances From February 2016 to April 2021, we issued the aggregate of 4,553,017 shares of common stock in six different transactions raising gross proceeds of approximately $26,714,000 at the weighted average price of $5.87 per share. These funds have been essential to funding our business growth plans. The details of each transaction are discussed below. On October 28, 2015, we filed a registration statement on Form S-3 (File No. 333-207635) with the Securities and Exchange Commission (SEC) for the potential issuance of up to $10,000,000 in equity securities (subject to certain limitations). This registration statement became effective on November 10, 2015. Under this form of registration statement, we were limited within a twelve-month period to raising gross proceeds of no more than one-third of the market capitalization of our common stock (as determined by the high price of our common stock within the preceding 60 days leading up to a sale of securities) held by non-affiliates (non-insiders) of the Company. Having raised $10,000,000 in gross proceeds under the February 2016, July 2017 and December 2017 equity transactions described below, no additional equity securities can be issued under this registration statement. On February 3, 2016, we sold 1,123,810 shares of common stock at a price to the public of $5.25 per share in an underwritten public offering pursuant to our effective shelf registration statement on Form S-3, raising gross proceeds of approximately $5,900,000 and resulting in net proceeds to the Company of approximately $5,313,000 (after deducting underwriting discounts and offering expenses incurred in connection with the equity financing). On October 21, 2016, we closed on a private placement of 659,880 shares of common stock to nineteen institutional and accredited investors at $5.25 per share, raising gross proceeds of approximately $3,464,000 and resulting in net proceeds to the Company of approximately $3,161,000 (after deducting placement agent fees and other expenses incurred in connection with the equity financing). On July 27, 2017, we issued 200,000 shares of our common stock at a price of $5.25 per share in a public, registered sale to two related investors pursuant to our effective shelf registration statement on Form S-3, raising gross proceeds of $1,050,000 and resulting in net proceeds of approximately $1,034,000 (after deducting expenses incurred in connection with the equity financing). On December 21, 2017, we sold 417,807 shares of common stock at a price to the public of $7.30 per share in an underwritten public offering pursuant to our effective shelf registration statement on Form S-3, raising gross proceeds of approximately $3,050,000 and resulting in net proceeds to the Company of approximately $2,734,000 (after deducting underwriting discounts and offering expenses incurred in connection with the equity financing). On November 20, 2018, we filed a registration statement on Form S-3 (File No. 333-228479) with the Securities and Exchange Commission (SEC) for the potential issuance of up to $20,000,000 in equity securities (subject to certain limitations). This registration statement became effective on November 29, 2018. Under this form of registration statement, we were limited within a twelve-month period to raising gross proceeds of no more than one-third of the market capitalization of our common stock (as determined by the high price of our common stock within the preceding 60 days leading up to a sale of securities) held by non-affiliates (non-insiders) of the Company. Under SEC rules governing this form of registration statement, this registration statement expired upon the third anniversary of its effectiveness. On March 29, 2019, we sold 1,636,364 shares of common stock at a price to the public of $5.50 per share in an underwritten public offering pursuant to our effective shelf registration statement on Form S-3, raising gross proceeds of approximately $9,000,000 and resulting in net proceeds to the Company of approximately $8,303,000 (after deducting underwriting discounts and offering expenses incurred in connection with the equity financing). On April 14, 2021, we issued 515,156 shares of our common stock at a price of $8.25 per share in a public, registered sale to seven investors pursuant to our effective shelf registration statement on Form S-3, raising gross proceeds of approximately $4,250,000 and resulting in net proceeds of approximately $4,233,000 (after deducting expenses incurred in connection with the equity financing). Stock Option Plans In June 2010, our stockholders approved the 2010 Stock Option and Incentive Plan (the “2010 Plan”) pursuant to the provisions of the Internal Revenue Code of 1986, under which employees and certain service providers may be granted options to purchase shares of the Company’s common stock at no less than fair market value on the date of grant. At that time, 300,000 shares of common stock were reserved for issuance under the 2010 Plan and subsequently no additional shares have been reserved for the 2010 Plan. Vesting requirements are determined by the Compensation and Stock Option Committee of the Board of Directors on a case-by-case basis. All options granted under the 2010 Plan expire no later than 10 years from the date of grant. The 2010 Plan expired in June 2020, after which date no further options can be granted under the 2010 Plan. However, options outstanding under the 2010 Plan at that time can be exercised in accordance with their terms. As of March 31, 2022, there were 217,500 options outstanding under the 2010 Plan. In June 2017, our stockholders approved the 2017 Stock Option and Incentive Plan (the “2017 Plan”) pursuant to the provisions of the Internal Revenue Code of 1986, under which employees and certain service providers may be granted options to purchase shares of the Company’s common stock at no less than fair market value on the date of grant. At that time, 300,000 shares of common stock were reserved for issuance under the 2017 Plan and subsequently no additional shares have been reserved for the 2017 Plan. A proposal to increase the number of shares reserved for issuance under the 2017 Plan by 350,000 shares from 300,000 shares to 650,000 shares is subject to approval by a vote of stockholders at the 2022 annual meeting of stockholders to be held in June 2022. Vesting requirements are determined by the Compensation and Stock Option Committee of the Board of Directors on a case-by-case basis. All options granted under the 2017 Plan expire no later than 10 years from the date of grant. The 2017 Plan expires in March 2027, after which date no further options can be granted under the 2017 Plan. However, options outstanding under the 2017 Plan at that time can be exercised in accordance with their terms. As of March 31, 2022, there were 279,500 options outstanding under the 2017 Plan. Additionally, contingent grants aggregating 53,500 shares have been made to 47 full-time employees and 5 part-time employees, subject to approval by stockholders of the proposal to increase shares reserved for issuance under the 2017 Plan, described above. If this amendment is not approved, these contingent grants will become null and void. Activity under the stock option plans described above was as follows: 2010 Plan 2017 Plan Weighted Aggregate (1) Outstanding as of December 31, 2019 255,000 133,500 $ 6.48 $ (516,475 ) Grants 7,000 93,000 $ 5.03 Terminations/forfeitures (12,000 ) (50,000 ) $ 5.45 Exercises (12,500 ) — $ 3.15 Outstanding as of December 31, 2020 237,500 176,500 $ 6.38 $ (180,038 ) Grants — 86,000 $ 9.78 Terminations/forfeitures (12,000 ) (20,000 ) $ 7.26 Exercises (7,000 ) (18,000 ) $ 7.08 Outstanding as of December 31, 2021 218,500 224,500 $ 6.94 $ 468,425 Grants — 57,000 $ 8.17 Terminations/forfeitures — (2,000 ) $ 4.25 Exercises (1,000 ) — $ 5.84 Outstanding as of March 31, 2022 217,500 279,500 $ 7.10 $ 1,269,335 Vested as of March 31, 2022 183,500 98,500 $ 6.78 $ 808,490 Vested and expected to vest as of March 31, 2022 217,500 279,500 $ 7.10 $ 1,269,335 Reserved for future grants — 2,500 (1) Intrinsic value is the difference between the fair market value of the underlying common stock as of the date indicated and as of the date of the option grant (which is equal to the option exercise price). The following table displays additional information about the stock option plans described above: Number of Shares Weighted Average Weighted Average Exercise Price Non-vested stock options as of January 1, 2022 160,000 $ 3.36 $ 7.23 Non-vested stock options as of March 31, 2022 215,000 $ 3.61 $ 7.51 Stock options granted during the three-month period ended March 31, 2022 57,000 $ 4.26 $ 8.17 Stock options that vested during the three-month period ended March 31, 2022 — $ — $ — Stock options that were forfeited during the three-month period ended March 31, 2022 2,000 $ 2.16 $ 4.25 During the three-month period ended March 31, 2022, one former employee exercised stock options covering 1,000 shares with $5,840 in cash. During the year ended December 31, 2021, one director and three employees exercised stock options covering 25,000 shares by the surrender of 17,128 shares of common stock with a fair market value of $165,337 at the time of exercise and the payment of $11,693 in cash. The weighted average remaining life of the options outstanding under the 2010 Plan and the 2017 Plan as of March 31, 2022 was approximately 5 years and 4 months. The weighted average remaining life of the options exercisable under these plans as of March 31, 2022 was approximately 4 years. The exercise prices of the options outstanding as of March 31, 2022 ranged from $4.00 to $10.04 per share. The 86,000 stock options granted during the year ended December 31, 2021 had exercise prices between $6.10 and $10.04 per share. The aggregate intrinsic value of options exercised during the three-month period ended March 31, 2022 and the year ended December 31, 2021 approximated $2,480 and $64,977, respectively. The weighted-average grant date fair values of options granted during the three-month period ended March 31, 2022 and the year ended December 31, 2021 were $4.26 and $4.51 per share, respectively. As of March 31, 2022, total unrecognized stock-based compensation related to non-vested stock options aggregated $533,895, which will be recognized over a weighted average remaining period of 1 year and 11 months. The fair value of each stock option grant has been estimated on the date of grant using the Black-Scholes option pricing model, for the purpose discussed in Note 2(m), with the following weighted-average assumptions: During the Three-Month 2022 2021 Risk-free interest rate 1.63 % 0.43 % Dividend yield 0 % 0 % Expected volatility 52 % 53 % Expected life 6.5 years 6.5 years The risk-free interest rate is based on U.S. Treasury yields for a maturity approximating the expected option term, while the other assumptions are derived from averages of our historical data. Common Stock Rights Plan In September 1995, our Board of Directors adopted a Common Stock Rights Plan (the “Rights Plan”) and declared a dividend of one common share purchase right (a “Right”) for each of the then outstanding shares of the common stock of the Company. Each Right entitles the registered holder to purchase from the Company one share of common stock at an initial purchase price of $70.00 per share, subject to adjustment. The description and terms of the Rights are set forth in a Rights Agreement between the Company and American Stock Transfer & Trust Co., as Rights Agent. The Rights (as amended) become exercisable and transferable apart from the common stock upon the earlier of i) 10 days following a public announcement that a person or group (Acquiring Person) has, without the prior consent of the Continuing Directors (as such term is defined in the Rights Agreement), acquired beneficial ownership of 20% or more of the outstanding common stock or ii) 10 days following commencement of a tender offer or exchange offer the consummation of which would result in ownership by a person or group of 20% or more of the outstanding common stock (the earlier of such dates being called the Distribution Date). Upon the Distribution Date, the holder of each Right not owned by the Acquiring Person would be entitled to purchase common stock at a discount to the initial purchase price of $70.00 per share, effectively equal to one half of the market price of a share of common stock on the date the Acquiring Person becomes an Acquiring Person. If, after the Distribution Date, the Company should consolidate or merge with any other entity and the Company were not the surviving company, or, if the Company were the surviving company, all or part of the Company’s common stock were changed or exchanged into the securities of any other entity, or if more than 50% of the Company’s assets or earning power were sold, each Right would entitle its holder to purchase, at the Rights’ then-current purchase price, a number of shares of the acquiring company’s common stock having a market value at that time equal to twice the Right’s exercise price. At any time after a person or group becomes an Acquiring Person and prior to the acquisition by such person or group of 50% or more of the outstanding common stock, the Board of Directors of the Company may exchange the Rights (other than Rights owned by such person or group which have become void), in whole or in part, at an exchange ratio of one share of common stock per Right (subject to adjustment). At any time prior to 14 days following the date that any person or group becomes an Acquiring Person (subject to extension by the Board of Directors), the Board of Directors of the Company may redeem the then outstanding Rights in whole, but not in part, at a price of $0.005 per Right, subject to adjustment. At various times over the years, our Board of Directors has voted to authorize amendments of the Rights Agreement to extend the Final Expiration Date, which is currently September 19, 2022. Our Board of Directors has decided to seek an advisory vote by stockholders at the 2022 annual meeting of stockholders to be held in June 2022, as to whether to extend the Rights Plan by one year to September 19, 2023. Our Board of Directors intends to be guided by the votes actually cast on this proposal in deciding whether to extend the expiration date by one year. During the third quarter of 2011, our Board of Directors voted to authorize an amendment to increase the ownership threshold for determining “Acquiring Person” status to 20%. During the second quarter of 2015, our Board of Directors also voted to authorize an amendment to remove a provision that prevented a new group of directors elected following the emergence of an Acquiring Person (an owner of more than 20% of our stock) from controlling the Rights Plan by maintaining exclusive authority over the Rights Plan with pre-existing directors. We did this because such provisions have come to be viewed with disfavor by Delaware courts. Each time that we made such amendments we entered into amendments to the Rights Agreement with the Rights Agent reflecting such extensions, threshold increases or provision changes. No other changes have been made to the terms of the Rights or the Rights Agreement. Authorized Common Stock At the June 14, 2018 Annual Meeting of Stockholders, our stockholders voted to approve an amendment to our Certificate of Incorporation to increase the number of shares of common stock authorized for issuance from 8,000,000 to 11,000,000. At the June 10, 2020 Annual Meeting of Stockholders, our stockholders voted to approve an amendment to our Certificate of Incorporation to increase the number of shares of common stock authorized for issuance from 11,000,000 to 15,000,000.

Revenue

Revenue	3 Months Ended
	Mar. 31, 2022
Revenue [Abstract]
REVENUE	14. REVENUE We primarily offer the First Defense Ò product line to dairy and beef producers to prevent scours in newborn calves. Generally, our products are promoted to veterinarians as well as dairy and beef producers by our sales team and then sold through distributors. Our primary market is North America. We do sell into select international regions and may expand this international reach in the future. There were no material changes between the allocation and timing of revenue recognition during the three-month period ended March 31, 2022 or the year ended December 31, 2021. We do not have any contract assets for which we have satisfied the performance obligations, but do not yet have the right to bill for, or contract liabilities such as customer advances. All trade receivables on our balance sheets are from contracts with customers. We incur no material costs to obtain contracts. The following tables present our product sales disaggregated by geographic area: During the Three-Month Periods Ended March 31, During the Years Ended December 31, 2022 % 2021 % 2021 % 2020 % United States $ 5,515,749 92 % $ 3,580,516 87 % $ 16,620,363 86 % $ 13,644,768 89 % Other 483,935 8 % 526,630 13 % 2,622,606 14 % 1,697,436 11 % Total Product Sales $ 5,999,684 100 % $ 4,107,146 100 % $ 19,242,969 100 % $ 15,342,204 100 % The following tables present our product sales disaggregated by major product category: During the Three-Month Periods Ended March 31, During the Years Ended December 31, 2022 % 2021 % 2021 % 2020 % First Defense ® product line $ 5,962,875 99 % $ 4,023,471 98 % $ 18,933,092 98 % $ 15,072,446 98 % Other animal health 36,809 1 % 83,675 2 % 309,877 2 % 269,758 2 % Total Product Sales $ 5,999,684 100 % $ 4,107,146 100 % $ 19,242,969 100 % $ 15,342,204 100 %

Other Expenses, Net

Other Expenses, Net	3 Months Ended
	Mar. 31, 2022
Other Income and Expenses [Abstract]
OTHER EXPENSES, NET	15. OTHER EXPENSES, NET Other expenses (income), net, consisted of the following: During the Three-Month 2022 2021 Interest expense (1) $ 75,214 $ 79,635 Gain on disposal of fixed assets (11,000 ) (10,000 ) Interest income (7,188 ) (2,957 ) Income - other (852 ) — Other expenses (income), net $ 56,174 $ 66,678 (1) Interest expense included amortization of debt issuance costs of $1,905 and $1,960 during the three-month periods ended March 31, 2022 and 2021, respectively.

Income Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2022
Income Taxes [Abstract]
INCOME TAXES	16. INCOME TAXES Our income tax expense aggregated $1,148 and $0 (amounting to 0.2% and 0% of our income (loss) before income taxes) during the three-month periods ended March 31, 2022 and 2021, respectively. As of December 31, 2021, we had federal net operating loss carryforwards of $14,734,684 of which $13,022,777 do not expire and of which $1,711,907 expire in 2034 through 2037 (if not utilized before then) and state net operating loss carryforwards of $1,440,707 that expire in 2037 through 2038 (if not utilized before then). Additionally, we had federal general business tax credit carryforwards of $557,795 that expire in 2027 through 2042 (if not utilized before then) and state tax credit carryforwards of $775,473 that expire in 2022 through 2042 (if not utilized before then). The provision for income taxes is determined using the asset and liability approach of accounting for income taxes. Under this approach, deferred taxes represent the estimated future tax effects of temporary differences between book and tax treatment of assets and liabilities and carryforwards to the extent they are realizable. During the second quarter of 2018, we assessed our historical and near-term future profitability and recorded $563,252 in non-cash income tax expense to create a full valuation allowance against our net deferred tax assets (which consist largely of net operating loss carryforwards and federal and state credits) based on applicable accounting standards and practices. At that time, we had incurred a net loss for six consecutive quarters, had not been profitable on a year-to-date basis since the nine-month period ended September 30, 2017 and projected additional net losses for some period going forward before returning to profitability. Should future profitability be realized at an adequate level, we would be able to release this valuation allowance (resulting in a non-cash income tax benefit) and realize these deferred tax assets before they expire. We will continue to assess the need for the valuation allowance at each quarter and, in the event that actual results differ from these estimates, or we adjust these estimates in future periods, we may need to adjust our valuation allowance. Adjustments related to the termination of our interest rate swap agreements were recorded during the first quarter of 2020. No subsequent adjustments were recorded. Net operating loss carryforwards, credits, and other tax attributes are subject to review and possible adjustment by the Internal Revenue Service. Section 382 of the Internal Revenue Code contains provisions that could place annual limitations on the future utilization of net operating loss carryforwards and credits in the event of a change in ownership of the Company, as defined. We file income tax returns in the U.S. federal jurisdiction and several state jurisdictions. We currently have no tax examinations in progress. We also have not paid additional taxes, interest or penalties as a result of tax examinations nor do we have any unrecognized tax benefits for any of the periods in the accompanying unaudited financial statements.

Segment Information

Segment Information	3 Months Ended
	Mar. 31, 2022
Segment Reporting [Abstract]
SEGMENT INFORMATION	17. SEGMENT INFORMATION (as restated) Our business operations (being the development, acquisition, manufacture and sale of products that improve the health and productivity of dairy and beef cattle) are described in Note 1. Pursuant to Codification Topic 280, Segment Reporting First Defense ® Re-Tain ® First Defense ® Re-Tain ® During the Three-Month Period Ended March 31, 2022 First Defense ® Re-Tain ® Other Total Product sales $ 5,962,875 $ — $ 36,809 $ 5,999,684 Costs of goods sold 2,852,329 — 44,132 2,896,461 Gross margin 3,110,546 — (7,323 ) 3,103,223 OPERATING EXPENSES: Product development expenses 8,416 982,129 45,390 1,035,935 Sales and marketing expenses 418,667 392,833 — 811,500 Administrative expenses — — 685,179 685,179 Operating activities 427,083 1,374,962 730,569 2,532,614 NET OPERATING INCOME (LOSS) $ 2,683,463 $ (1,374,962 ) $ (737,892 ) $ 570,609 During the Three-Month Period Ended March 31, 2021 First Defense ® Re-Tain ® Other Total Product sales $ 4,023,471 $ — $ 83,675 $ 4,107,146 Costs of goods sold 2,452,159 — 52,799 2,504,958 Gross margin 1,571,312 — 30,876 1,602,188 OPERATING EXPENSES: Product development expenses 7,518 968,254 55,292 1,031,064 Sales and marketing expenses 431,153 89,214 230 520,597 Administrative expenses — — 425,152 425,152 Operating activities 438,671 1,057,468 480,674 1,976,813 NET OPERATING INCOME (LOSS) $ 1,132,641 $ (1,057,468 ) $ (449,798 ) $ (374,625 ) First Defense ® Re-Tain ® Total Total Assets as of March 31, 2022 $ 24,674,596 $ 22,024,900 $ 46,699,496 Total Assets as of March 31, 2021 $ 17,688,025 $ 21,933,437 $ 39,621,462 Depreciation and amortization expense during the three-month period ended March 31, 2022 $ 308,710 $ 314,818 $ 623,528 Depreciation and amortization expense during the three-month period ended March 31, 2021 $ 264,428 $ 357,003 $ 621,431 Capital Expenditures during the three-month period ended March 31, 2022 $ 740,467 $ 67,029 $ 807,496 Capital Expenditures during the three-month period ended March 31, 2021 $ 349,316 $ — $ 349,316 During the Year Ended December 31, 2021 First Defense ® Re-Tain ® Other Total Product sales $ 18,933,092 $ — $ 309,877 $ 19,242,969 Costs of goods sold 10,411,936 — 175,104 10,587,040 Gross margin 8,521,156 — 134,773 8,655,929 OPERATING EXPENSES: Product development expenses 25,374 3,887,781 255,363 4,168,518 Sales and marketing expenses 1,942,391 561,288 247 2,503,926 Administrative expenses — — 1,726,100 1,726,100 Operating expenses 1,967,765 4,449,069 1,981,710 8,398,544 NET OPERATING INCOME (LOSS) $ 6,553,391 $ (4,449,069 ) $ (1,846,937 ) $ 257,385 During the Year Ended December 31, 2020 First Defense ® Re-Tain ® Other Total Product sales $ 15,072,446 $ — $ 269,758 $ 15,342,204 Costs of goods sold 8,285,073 — 194,305 8,479,378 Gross margin 6,787,373 — 75,453 6,862,826 OPERATING EXPENSES: Product development expenses 106,393 4,022,712 225,522 4,354,627 Sales and marketing expenses 2,119,289 48,600 10 2,167,899 Administrative expenses — — 1,720,653 1,720,653 Operating expenses 2,225,682 4,071,312 1,946,185 8,243,179 NET OPERATING INCOME (LOSS) $ 4,561,691 $ (4,071,312 ) $ (1,870,732 ) $ (1,380,353 ) First Defense ® Re-Tain ® Total Total Assets as of December 31, 2021 $ 22,476,870 $ 21,988,818 $ 44,465,688 Total Assets as of December 31, 2020 $ 18,416,157 $ 21,933,437 $ 40,349,594 Depreciation and amortization expense during the year ended December 31, 2021 $ 1,095,620 $ 1,373,361 $ 2,468,981 Depreciation and amortization expense during the year ended December 31, 2020 $ 1,003,577 $ 1,446,430 $ 2,450,007 Capital Expenditures during the year ended December 31, 2021 $ 1,655,866 $ 952,783 $ 2,608,649 Capital Expenditures during the year ended December 31, 2020 $ 3,454,076 $ 618,463 $ 4,072,539

Related Party Transactions

Related Party Transactions	3 Months Ended
	Mar. 31, 2022
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	18. RELATED PARTY TRANSACTIONS Dr. David S. Tomsche (Chair of our Board of Directors) is a controlling owner of Leedstone Inc., a domestic distributor of ImmuCell products (the First Defense Ò product line and CMT

Employee Benefits

Employee Benefits	3 Months Ended
	Mar. 31, 2022
Employee Benefits [Abstract]
EMPLOYEE BENEFITS	19. EMPLOYEE BENEFITS We have a 401(k) savings plan (the Plan) in which all employees completing one month of service with the Company are eligible to participate. Participants may contribute up to the maximum amount allowed by the Internal Revenue Service. We currently match 100% of the first 3% of each employee’s salary that is contributed to the Plan and 50% of the next 2% of each employee’s salary that is contributed to the Plan. Under this matching plan, we paid $41,864 and $32,672 into the Plan for the three-month periods ended March 31, 2022 and 2021, respectively.

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	20. SUBSEQUENT EVENTS We have evaluated subsequent events through the time of filing on the date we have issued this Quarterly Report on Form 10-Q. As of the time of filing, there were no material, reportable subsequent events.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	3 Months Ended
	Mar. 31, 2022
Accounting Policies [Abstract]
Basis of presentation	(a) Basis of Presentation We have prepared the accompanying unaudited financial statements reflecting all adjustments (which are of a normal recurring nature) that are, in our opinion, necessary in order to ensure that the financial statements are not misleading. We follow accounting standards set by the Financial Accounting Standards Board (FASB). The FASB sets Generally Accepted Accounting Principles (GAAP) that we follow to ensure we consistently report our financial condition, results of operations, earnings per share and cash flows. References to GAAP in these footnotes are to the FASB Accounting Standards Codification
Cash and Cash Equivalents	(b) Cash and Cash Equivalents We consider all highly liquid investment instruments that mature within three months of their purchase dates to be cash equivalents. Cash equivalents are principally invested in securities backed by the U.S. government. Certain cash balances in excess of Federal Deposit Insurance Corporation (FDIC) limits of $250,000 per financial institution per depositor are maintained in money market accounts at financial institutions that are secured, in part, by the Securities Investor Protection Corporation. Amounts in excess of these FDIC limits per bank that are not invested in securities backed by the U.S. government aggregated $0 as of both March 31, 2022 and December 31, 2021. We account for investments in marketable securities in accordance with Codification Topic 320, Investments — Debt and Equity Securities
Trade Accounts Receivable, net	(c) Trade Accounts Receivable, net Accounts receivable are carried at the original invoice amount less an estimate made for doubtful collection when applicable. Management determines the allowance for doubtful accounts on a monthly basis by identifying troubled accounts and by using historical experience applied to an aging of accounts. Accounts receivable are considered to be past due if a portion of the receivable balance is outstanding for more than 30 days. Past due accounts receivable are subject to an interest charge. Accounts receivable are written off when deemed uncollectible. The amount of accounts receivable written off during all periods reported was immaterial. Recoveries of accounts receivable previously written off are recorded as income when received. As of March 31, 2022 and December 31, 2021, we determined that no allowance for doubtful accounts was necessary. See Note 4.
Inventory	(d) Inventory Inventory includes raw materials, work-in-process and finished goods and is recorded at the lower of cost, on the first-in, first-out method, or net realizable value (determined as the estimated selling price in the normal course of business, less reasonably predictable costs of completion, disposal and transportation). Work-in-process and finished goods inventories include materials, labor and manufacturing overhead. At each balance sheet date, we evaluate our ending inventories for excess quantities and obsolescence. Inventories that we consider excess or obsolete are written down to estimated net realizable value. Once inventory is written down and a new cost basis is established, it is not written back up if demand increases. We believe that supplies and raw materials for the production of our products are available from more than one vendor or farm. Our policy is to maintain more than one source of supply for the components used in our products when feasible. See Note 5.
Property, Plant and Equipment, net	(e) Property, Plant and Equipment, net We depreciate property, plant and equipment on the straight-line method by charges to operations and costs of goods sold in amounts estimated to expense the cost of the assets from the date they are first put into service to the end of the estimated useful lives of the assets. The facility we have constructed at 33 Caddie Lane to produce the Nisin Drug Substance for Re-Tain ® First Defense ®
Intangible Assets and Goodwill	(f) Intangible Assets and Goodwill We amortize intangible assets on the straight-line method by charges to costs of goods sold in amounts estimated to expense the cost of the assets from the date they are first put into service to the end of the estimated useful lives of the assets. We have recorded intangible assets related to customer relationships, non-compete agreements and developed technology, each with defined useful lives. We have classified as goodwill the amounts paid in excess of fair value of the net assets (including tax attributes) acquired in purchase transactions. We assess the impairment of intangible assets and goodwill that have indefinite lives at the reporting unit level on an annual basis (as of December 31 st
Valuation of Long-Lived Assets	(g) Valuation of Long-Lived Assets We periodically evaluate our long-lived assets, consisting principally of fixed assets, operating lease right-of-use asset and amortizable intangible assets, for potential impairment. In accordance with the applicable accounting guidance for the treatment of long-lived assets, we review the carrying value of our long-lived assets or asset group that is held and used, including intangible assets subject to amortization, for impairment whenever events and circumstances indicate that the carrying value of the assets may not be recoverable. Under the held for use approach, the asset or asset group to be tested for impairment should represent the lowest level for which identifiable cash flows are largely independent of the cash flows of other groups of assets and liabilities. We evaluate our long-lived assets whenever events or circumstances suggest that the carrying amount of an asset or group of assets may not be recoverable. No impairment was recognized during the three-month period ended March 31, 2022 or the year ended December 31, 2021.
Fair Value Measurements	(h) Fair Value Measurements In determining fair value measurements, we follow the provisions of Codification Topic 820, Fair Value Measurements and Disclosures Level 1 — Pricing inputs are quoted prices available in active markets for identical assets or liabilities as of the measurement date. Level 2 — Pricing inputs are quoted prices for similar assets or liabilities, or inputs that are observable, either directly or indirectly, for substantially the full term through corroboration with observable market data. Level 3 — Pricing inputs are unobservable for the assets or liabilities, that is, inputs that reflect the reporting entity’s own assumptions about the assumptions market participants would use in pricing the asset or liability. In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, the level of an asset or liability within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement. Our assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the investment. From time to time, we also hold money market mutual funds in a brokerage account, which are classified as cash equivalents and measured at fair value. The fair value of these investments is based on their closing published net asset value. We assess the levels of the investments at each measurement date, and transfers between levels are recognized on the actual date of the event or change in circumstances that caused the transfer in accordance with our accounting policy regarding the recognition of transfers between levels of the fair value hierarchy. During the three-month period ended March 31, 2022 and the year ended December 31, 2021, there were no transfers between levels. As of March 31, 2022 and December 31, 2021, our Level 1 assets measured at fair value by quoted prices in active markets consisted of bank savings accounts and money market funds. There were no assets or liabilities measured at fair value on a nonrecurring basis as of March 31, 2022 or December 31, 2021. As of March 31, 2022 Level 1 Level 2 Level 3 Total Assets: Cash and money market accounts $ 11,817,136 $ — $ — $ 11,817,136 Liabilities: Bank debt $ — $ (10,925,022 ) $ — $ (10,925,022 ) As of December 31, 2021 Level 1 Level 2 Level 3 Total Assets: Cash and money market accounts $ 10,185,468 $ — $ — $ 10,185,468 Liabilities: Bank debt $ — $ (9,139,329 ) $ — $ (9,139,329 )
Concentration of Risk	(i) Concentration of Risk Concentration of credit risk with respect to accounts receivable is principally limited to certain customers to whom we make substantial sales. To reduce risk, we routinely assess the financial strength of our customers and, as a consequence, believe that our accounts receivable credit risk exposure is limited. We maintain an allowance for potential credit losses when deemed necessary, but historically we have not experienced significant credit losses related to an individual customer or groups of customers in any particular industry or geographic area. Sales to significant customers that amounted to 10% or more of total product sales are detailed in the following table: During the Three-Month 2022 2021 Company A 39 % 45 % Company B 35 % 33 % Trade accounts receivable due from significant customers amounted to the percentages of total trade accounts receivable as detailed in the following table: As of As of Company A 39 % 38 % Company B 33 % 34 %
Revenue Recognition	(j) Revenue Recognition We recognize revenue in accordance with Accounting Standards Codification (ASC) 606, Revenue from Contracts with Customers
Expense Recognition	(k) Expense Recognition We do not incur costs in connection with product sales to customers that are eligible for capitalization. Advertising costs are expensed when incurred, which is generally during the month in which the advertisement is published. Advertising expenses amounted to $16,815 and $15,650 during the three-month periods ended March 31, 2022 and 2021, respectively. All product development expenses are expensed as incurred, as are all related patent costs. We capitalize costs to produce inventory during the production cycle, and these costs are charged to costs of goods sold when the inventory is sold to a customer.
Income Taxes	(l) Income Taxes We account for income taxes in accordance with Codification Topic 740, Income Taxes Codification Topic 740-10 clarifies the accounting for income taxes by prescribing a minimum recognition threshold that a tax position must meet before being recognized in the financial statements. In the ordinary course of business, there are transactions and calculations where the ultimate tax outcome is uncertain. In addition, we are subject to periodic audits and examinations by the Internal Revenue Service and other taxing authorities. With few exceptions, we are no longer subject to income tax examinations by tax authorities for years before 2019. We have evaluated the positions taken on our filed tax returns and have concluded that no uncertain tax positions existed as of March 31, 2022 or December 31, 2021. Although we believe that our estimates are reasonable, actual results could differ from these estimates. See Note 16.
Stock-Based Compensation	(m) Stock-Based Compensation We account for stock-based compensation in accordance with Codification Topic 718, Compensation-Stock Compensation
Net Income (Loss) Per Common Share (as restated)	n) Net Income (Loss) Per Common Share (as restated) Net income (loss) per common share has been computed in accordance with Codification Topic 260-10, Earnings Per Share During the Three-Month 2022 2021 Net income (loss) attributable to stockholders $ 513,287 $ (441,303 ) Weighted average common shares outstanding - Basic 7,742,120 7,219,436 Dilutive impact of share-based compensation awards 47,354 — Weighted average common shares outstanding - Diluted 7,789,474 7,219,436 Income (loss) per share: Basic $ 0.07 $ (0.06 ) Diluted $ 0.07 $ (0.06 )
Use of Estimates	(o) Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Although we regularly assess these estimates, actual amounts could differ from those estimates and are subject to change in the near term. Changes in estimates are recorded during the period in which they become known. Significant estimates include our inventory valuation, valuation of goodwill and long-lived assets, valuation of deferred tax assets, accrued expenses, costs of goods sold and useful lives of intangible assets.
Accounting Pronouncements Recently Adopted	(p) Accounting Pronouncements Recently Adopted In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes In March 2020, the FASB issued ASU 2020-04, Facilitation of the Effects of Reference Rate Reform on Financial Reporting

Restatement of Previously Iss_2

Restatement of Previously Issued Financial Statements (Tables) - Restatement [Member]	3 Months Ended
	Mar. 31, 2022
Restatement of Previously Issued Financial Statements (Tables) [Line Items]
Schedule of balance sheet	As Reported Adjustment As Restated Unaudited Balance Sheet As of March 31, 2022 Accounts payable and accrued expenses $ 1,293,769 $ 222,379 $ 1,516,148 Total current liabilities $ 2,351,100 $ 222,379 $ 2,573,479 Total liabilities $ 13,326,957 $ 222,379 $ 13,549,336 Accumulated deficit $ (3,003,028 ) $ (222,379 ) $ (3,225,407 ) Total stockholders’ equity $ 33,372,539 $ (222,379 ) $ 33,150,160
Schedule of statement of operations	As Reported Adjustment As Restated Unaudited Statement of Operations During the Three-Month Period Ended March 31, 2022 Administrative expenses $ 462,800 $ 222,379 $ 685,179 Operating expenses $ 2,310,235 $ 222,379 $ 2,532,614 Net operating income $ 792,988 $ (222,379 ) $ 570,609 Income before income taxes $ 736,814 $ (222,379 ) $ 514,435 Net income $ 735,666 $ (222,379 ) $ 513,287 Basic net income per share $ 0.10 $ (0.03 ) $ 0.07 Diluted net income per share $ 0.09 $ (0.02 ) $ 0.07
Schedule of statement of stockholders’ equity	As Reported Adjustment As Restated Unaudited Statement of Stockholders’ Equity During the Three-Month Period Ended March 31, 2022 Accumulated Deficit – Net income $ 735,666 $ (222,379 ) $ 513,287 Accumulated Deficit – Balance, March 31, 2022 $ (3,003,028 ) $ (222,379 ) $ (3,225,407 ) Total Stockholders’ Equity – Net income $ 735,666 $ (222,379 ) $ 513,287 Total Stockholders’ Equity – Balance, March 31, 2022 $ 33,372,539 $ (222,379 ) $ 33,150,160
Schedule of statement of cash flows	As Reported Adjustment As Restated Unaudited Statement of Cash Flows During the Three-Month Period Ended March 31,2022 Net income $ 735,666 $ (222,379 ) $ 513,287 Accounts payable and accrued expenses $ (368,382 ) $ 222,379 $ (146,003 )
Schedule of net income per common share	As Reported Adjustment As Restated Notes to Unaudited Financial Statements – (n) Net Income Per Common Share During the Three-Month Period Ended March 31, 2022 Net income attributable to stockholders $ 735,666 $ (222,379 ) $ 513,287 Income per share: Basic $ 0.10 $ (0.03 ) $ 0.07 Income per share: Diluted $ 0.09 $ (0.02 ) $ 0.07
Schedule accounts payable and accrued expenses	As Reported Adjustment As Restated Notes to Unaudited Financial Statements – 9. Accounts Payable and Accrued Expenses As of March 31, 2022 Accrued payroll $ 322,033 $ 222,379 $ 544,412 Total $ 1,293,769 $ 222,379 $ 1,516,148
Schedule of segment information	As Reported Adjustment As Restated Notes to Unaudited Financial Statements – 17. Segment Information During the Three-Month Period Ended March 31, 2022 Other – Administrative expenses $ 462,800 $ 222,379 $ 685,179 Other – Operating activities $ 508,190 $ 222,379 $ 730,569 Other – Net operating loss $ (515,513 ) $ (222,379 ) $ (737,892 ) Total – Administrative expenses $ 462,800 $ 222,379 $ 685,179 Total – Operating activities $ 2,310,235 $ 222,379 $ 2,532,614 Total – Net operating income $ 792,988 $ (222,379 ) $ 570,609
Schedule of liquidity and capital resources	As Reported Adjustment As Restated Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations – Liquidity and Capital Resources As of March 31, 2022 Net working capital $ 15,948 $ (222 ) $ 15,726 Increase - Amount $ 2,218 $ (223 ) $ 1,995 Increase - % 16 % (1 )% 15 % Stockholders’ equity $ 33,373 $ (223 ) $ 33,150 Increase - Amount $ 796 $ (223 ) $ 573

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2022
Accounting Policies [Abstract]
Schedule of financial assets measured at fair value on nonrecurring basis	As of March 31, 2022 Level 1 Level 2 Level 3 Total Assets: Cash and money market accounts $ 11,817,136 $ — $ — $ 11,817,136 Liabilities: Bank debt $ — $ (10,925,022 ) $ — $ (10,925,022 ) As of December 31, 2021 Level 1 Level 2 Level 3 Total Assets: Cash and money market accounts $ 10,185,468 $ — $ — $ 10,185,468 Liabilities: Bank debt $ — $ (9,139,329 ) $ — $ (9,139,329 )
Schedule of sales to significant customers	During the Three-Month 2022 2021 Company A 39 % 45 % Company B 35 % 33 %
Schedule of trade accounts receivable due from significant customers	As of As of Company A 39 % 38 % Company B 33 % 34 %
Schedule of net income (loss) per common share	During the Three-Month 2022 2021 Net income (loss) attributable to stockholders $ 513,287 $ (441,303 ) Weighted average common shares outstanding - Basic 7,742,120 7,219,436 Dilutive impact of share-based compensation awards 47,354 — Weighted average common shares outstanding - Diluted 7,789,474 7,219,436 Income (loss) per share: Basic $ 0.07 $ (0.06 ) Diluted $ 0.07 $ (0.06 )

Cash, Cash Equivalents and Sh_2

Cash, Cash Equivalents and Short-Term Investments (Tables)	3 Months Ended
	Mar. 31, 2022
Cash and Cash Equivalents [Abstract]
Schedule of cash, cash equivalents and short-term investments	As of As of Cash and cash equivalents $ 11,817,136 $ 10,185,468 Short-term investments — — Total $ 11,817,136 $ 10,185,468

Inventory (Tables)

Inventory (Tables)	3 Months Ended
	Mar. 31, 2022
Inventory Disclosure [Abstract]
Schedule of inventory	As of As of Raw materials $ 1,732,628 $ 971,606 Work-in-process 1,597,888 1,902,299 Finished goods 105,318 216,069 Total $ 3,435,834 $ 3,089,974

Prepaid Expenses and Other Cu_2

Prepaid Expenses and Other Current Assets (Tables)	3 Months Ended
	Mar. 31, 2022
Prepaid Expenses and Other Current Assets [Abstract]
Schedule of prepaid expenses and other current assets	As of As of Prepaid expenses $ 387,393 $ 268,713 Other receivables 6,147 26,484 Total $ 393,540 $ 295,197

Property, Plant and Equipment_2

Property, Plant and Equipment, Net (Tables)	3 Months Ended
	Mar. 31, 2022
Property, Plant and Equipment [Abstract]
Schedule of property, plant and equipment	Estimated Useful As of As of Laboratory and manufacturing equipment 3-10 $ 17,790,623 $ 17,388,757 Buildings and improvements 10-39 19,315,965 19,119,698 Office furniture and equipment 3-10 891,453 869,191 Construction in progress n/a 3,187,950 2,992,359 Land n/a 516,867 516,867 Property, plant and equipment, gross 41,702,858 40,886,872 Accumulated depreciation (14,570,710 ) (13,993,273 ) Property, plant and equipment, net $ 27,132,148 $ 26,893,599

Intangible Assets (Tables)

Intangible Assets (Tables)	3 Months Ended
	Mar. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of intangible assets	Gross Carrying Accumulated Net Book Developed technology $ 184,100 $ (115,063 ) $ 69,037 Customer relationships 1,300 (812 ) 488 Non-compete agreements 5,640 (3,525 ) 2,115 Total $ 191,040 $ (119,400 ) $ 71,640 Gross Carrying Accumulated Net Book Developed technology $ 184,100 $ (110,460 ) $ 73,640 Customer relationships 1,300 (780 ) 520 Non-compete agreements 5,640 (3,384 ) 2,256 Total $ 191,040 $ (114,624 ) $ 76,416

Accounts Payable and Accrued _2

Accounts Payable and Accrued Expenses (Tables)	3 Months Ended
	Mar. 31, 2022
Payables and Accruals [Abstract]
Schedule of accounts payable and accrued expenses	As of As of Accounts payable – trade $ 595,904 $ 726,781 Accounts payable – capital 66,163 18,263 Accrued payroll 544,412 585,939 Accrued professional fees 59,325 82,050 Accrued other 250,344 199,076 Income tax payable — 2,141 Total $ 1,516,148 $ 1,614,250

Bank Debt (Tables)

Bank Debt (Tables)	3 Months Ended
	Mar. 31, 2022
Bank Debt [Abstract]
Schedule of debt proceeds received and principal repayments	During the Three-Month During the Three-Month Proceeds from Debt Principal Proceeds from Debt Principal Loan #6 $ 2,000,000 $ (30,183 ) $ — $ (28,922 ) Loan #7 — (118,033 ) — (113,991 ) Loan #10 — (49,169 ) — (47,464 ) Total $ 2,000,000 $ (197,385 ) $ — $ (190,377 ) During the Year During the Year Proceeds from Debt Issuance Debt Principal Repayments Proceeds from Debt Issuance Debt Principal Repayments Loan #1 $ — $ — $ — $ (493,696 ) Loan #2 — — — (2,143,771 ) Loan #3 — — — (3,236,429 ) Loan #4 — — — (2,336,000 ) Loan #5 — — — (309,182 ) Loan #6 — (115,860 ) 5,100,000 (720,001 ) Loan #7 — (460,637 ) 3,500,000 (334,489 ) Loan #8 (1) — — 937,700 (937,700 ) Loan #9 — — 500,000 — Loan #10 — (191,774 ) 1,500,000 — Loan #11 400,000 — — — Total $ 400,000 $ (768,271 ) $ 11,537,700 $ (10,511,268 )
Schedule of principal payments bank loans outstanding	During the During the Years Ending December 31, 2022 2023 2024 2025 2026 Thereafter Total Loan #6 $ 172,626 $ 223,349 $ 230,891 $ 239,876 $ 248,604 $ 5,118,611 $ 6,233,957 Loan #7 359,188 494,433 512,102 530,738 549,881 140,498 2,586,840 Loan #9 22,160 91,446 96,104 101,001 106,146 83,143 500,000 Loan #10 149,540 205,878 213,217 220,994 228,965 240,463 1,259,057 Loan #11 — 32,017 66,470 69,856 73,415 158,242 400,000 Subtotal 703,514 1,047,123 1,118,784 1,162,465 1,207,011 5,740,957 10,979,854 Debt issuance costs (5,721 ) (7,628 ) (7,219 ) (7,120 ) (7,120 ) (20,024 ) (54,832 ) Total $ 697,793 $ 1,039,495 $ 1,111,565 $ 1,155,345 $ 1,199,891 $ 5,720,933 $ 10,925,022

Operating Lease (Tables)

Operating Lease (Tables)	3 Months Ended
	Mar. 31, 2022
Leases [Abstract]
Schedule of lease costs and other lease information	During the Three-Month 2022 2021 Lease Cost Operating lease cost $ 29,991 $ 29,499 Variable lease cost 10,350 10,350 Total lease cost $ 40,341 $ 39,849 Operating Lease Weighted average remaining lease term (in years) 7.8 8.8 Weighted average discount rate 4.77 % 4.77 % During the Years 2021 2020 Lease Cost Operating lease cost $ 117,996 $ 104,094 Variable lease cost 41,400 36,523 Total lease cost $ 159,396 $ 140,617 Operating Lease Weighted average remaining lease term (in years) 8.1 9.1 Weighted average discount rate 4.77 % 4.77 %
Schedule of future lease payments required under non-cancelable operating leases	Amount During the nine-month period ending December 31, 2022 $ 121,577 During the Years Ending December 31, 2023 165,120 2024 168,210 2025 171,383 2026 174,640 Thereafter 559,664 Total lease payments (undiscounted cash flows) 1,360,594 Less: imputed interest (discount effect of cash flows) (252,428 ) Total operating liabilities $ 1,108,166

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	3 Months Ended
	Mar. 31, 2022
Stockholders' Equity Note [Abstract]
Schedule of activity under the stock option plans	2010 Plan 2017 Plan Weighted Aggregate (1) Outstanding as of December 31, 2019 255,000 133,500 $ 6.48 $ (516,475 ) Grants 7,000 93,000 $ 5.03 Terminations/forfeitures (12,000 ) (50,000 ) $ 5.45 Exercises (12,500 ) — $ 3.15 Outstanding as of December 31, 2020 237,500 176,500 $ 6.38 $ (180,038 ) Grants — 86,000 $ 9.78 Terminations/forfeitures (12,000 ) (20,000 ) $ 7.26 Exercises (7,000 ) (18,000 ) $ 7.08 Outstanding as of December 31, 2021 218,500 224,500 $ 6.94 $ 468,425 Grants — 57,000 $ 8.17 Terminations/forfeitures — (2,000 ) $ 4.25 Exercises (1,000 ) — $ 5.84 Outstanding as of March 31, 2022 217,500 279,500 $ 7.10 $ 1,269,335 Vested as of March 31, 2022 183,500 98,500 $ 6.78 $ 808,490 Vested and expected to vest as of March 31, 2022 217,500 279,500 $ 7.10 $ 1,269,335 Reserved for future grants — 2,500
Schedule of additional information about the stock option plans	Number of Shares Weighted Average Weighted Average Exercise Price Non-vested stock options as of January 1, 2022 160,000 $ 3.36 $ 7.23 Non-vested stock options as of March 31, 2022 215,000 $ 3.61 $ 7.51 Stock options granted during the three-month period ended March 31, 2022 57,000 $ 4.26 $ 8.17 Stock options that vested during the three-month period ended March 31, 2022 — $ — $ — Stock options that were forfeited during the three-month period ended March 31, 2022 2,000 $ 2.16 $ 4.25
Schedule of fair value stock option grant using black-scholes option valuation model with the weighted-average assumptions	During the Three-Month 2022 2021 Risk-free interest rate 1.63 % 0.43 % Dividend yield 0 % 0 % Expected volatility 52 % 53 % Expected life 6.5 years 6.5 years

Revenue (Tables)

Revenue (Tables)	3 Months Ended
	Mar. 31, 2022
Geographic Area [Member]
Revenue (Tables) [Line Items]
Schedule of our product sales disaggregated by geographic area	During the Three-Month Periods Ended March 31, During the Years Ended December 31, 2022 % 2021 % 2021 % 2020 % United States $ 5,515,749 92 % $ 3,580,516 87 % $ 16,620,363 86 % $ 13,644,768 89 % Other 483,935 8 % 526,630 13 % 2,622,606 14 % 1,697,436 11 % Total Product Sales $ 5,999,684 100 % $ 4,107,146 100 % $ 19,242,969 100 % $ 15,342,204 100 %
Major Product Category [Member]
Revenue (Tables) [Line Items]
Schedule of our product sales disaggregated by geographic area	During the Three-Month Periods Ended March 31, During the Years Ended December 31, 2022 % 2021 % 2021 % 2020 % First Defense ® product line $ 5,962,875 99 % $ 4,023,471 98 % $ 18,933,092 98 % $ 15,072,446 98 % Other animal health 36,809 1 % 83,675 2 % 309,877 2 % 269,758 2 % Total Product Sales $ 5,999,684 100 % $ 4,107,146 100 % $ 19,242,969 100 % $ 15,342,204 100 %

Other Expenses, Net (Tables)

Other Expenses, Net (Tables)	3 Months Ended
	Mar. 31, 2022
Other Income and Expenses [Abstract]
Schedule of other expenses (income), net	During the Three-Month 2022 2021 Interest expense (1) $ 75,214 $ 79,635 Gain on disposal of fixed assets (11,000 ) (10,000 ) Interest income (7,188 ) (2,957 ) Income - other (852 ) — Other expenses (income), net $ 56,174 $ 66,678

Segment Information (Tables)

Segment Information (Tables)	3 Months Ended
	Mar. 31, 2022
Segment Reporting [Abstract]
Schedule of segment information	During the Three-Month Period Ended March 31, 2022 First Defense ® Re-Tain ® Other Total Product sales $ 5,962,875 $ — $ 36,809 $ 5,999,684 Costs of goods sold 2,852,329 — 44,132 2,896,461 Gross margin 3,110,546 — (7,323 ) 3,103,223 OPERATING EXPENSES: Product development expenses 8,416 982,129 45,390 1,035,935 Sales and marketing expenses 418,667 392,833 — 811,500 Administrative expenses — — 685,179 685,179 Operating activities 427,083 1,374,962 730,569 2,532,614 NET OPERATING INCOME (LOSS) $ 2,683,463 $ (1,374,962 ) $ (737,892 ) $ 570,609 During the Three-Month Period Ended March 31, 2021 First Defense ® Re-Tain ® Other Total Product sales $ 4,023,471 $ — $ 83,675 $ 4,107,146 Costs of goods sold 2,452,159 — 52,799 2,504,958 Gross margin 1,571,312 — 30,876 1,602,188 OPERATING EXPENSES: Product development expenses 7,518 968,254 55,292 1,031,064 Sales and marketing expenses 431,153 89,214 230 520,597 Administrative expenses — — 425,152 425,152 Operating activities 438,671 1,057,468 480,674 1,976,813 NET OPERATING INCOME (LOSS) $ 1,132,641 $ (1,057,468 ) $ (449,798 ) $ (374,625 ) First Defense ® Re-Tain ® Total Total Assets as of March 31, 2022 $ 24,674,596 $ 22,024,900 $ 46,699,496 Total Assets as of March 31, 2021 $ 17,688,025 $ 21,933,437 $ 39,621,462 Depreciation and amortization expense during the three-month period ended March 31, 2022 $ 308,710 $ 314,818 $ 623,528 Depreciation and amortization expense during the three-month period ended March 31, 2021 $ 264,428 $ 357,003 $ 621,431 Capital Expenditures during the three-month period ended March 31, 2022 $ 740,467 $ 67,029 $ 807,496 Capital Expenditures during the three-month period ended March 31, 2021 $ 349,316 $ — $ 349,316 During the Year Ended December 31, 2021 First Defense ® Re-Tain ® Other Total Product sales $ 18,933,092 $ — $ 309,877 $ 19,242,969 Costs of goods sold 10,411,936 — 175,104 10,587,040 Gross margin 8,521,156 — 134,773 8,655,929 OPERATING EXPENSES: Product development expenses 25,374 3,887,781 255,363 4,168,518 Sales and marketing expenses 1,942,391 561,288 247 2,503,926 Administrative expenses — — 1,726,100 1,726,100 Operating expenses 1,967,765 4,449,069 1,981,710 8,398,544 NET OPERATING INCOME (LOSS) $ 6,553,391 $ (4,449,069 ) $ (1,846,937 ) $ 257,385 During the Year Ended December 31, 2020 First Defense ® Re-Tain ® Other Total Product sales $ 15,072,446 $ — $ 269,758 $ 15,342,204 Costs of goods sold 8,285,073 — 194,305 8,479,378 Gross margin 6,787,373 — 75,453 6,862,826 OPERATING EXPENSES: Product development expenses 106,393 4,022,712 225,522 4,354,627 Sales and marketing expenses 2,119,289 48,600 10 2,167,899 Administrative expenses — — 1,720,653 1,720,653 Operating expenses 2,225,682 4,071,312 1,946,185 8,243,179 NET OPERATING INCOME (LOSS) $ 4,561,691 $ (4,071,312 ) $ (1,870,732 ) $ (1,380,353 ) First Defense ® Re-Tain ® Total Total Assets as of December 31, 2021 $ 22,476,870 $ 21,988,818 $ 44,465,688 Total Assets as of December 31, 2020 $ 18,416,157 $ 21,933,437 $ 40,349,594 Depreciation and amortization expense during the year ended December 31, 2021 $ 1,095,620 $ 1,373,361 $ 2,468,981 Depreciation and amortization expense during the year ended December 31, 2020 $ 1,003,577 $ 1,446,430 $ 2,450,007 Capital Expenditures during the year ended December 31, 2021 $ 1,655,866 $ 952,783 $ 2,608,649 Capital Expenditures during the year ended December 31, 2020 $ 3,454,076 $ 618,463 $ 4,072,539

Restatement of Previously Iss_3

Restatement of Previously Issued Financial Statements (Details)	3 Months Ended
	Mar. 31, 2022 USD ($)
Condensed Financial Information Disclosure [Abstract]
Deferred compensation expense	$ 222,000
Administrative expenses and accrued expenses	$ 222,000

Restatement of Previously Iss_4

Restatement of Previously Issued Financial Statements (Details) - Schedule of balance sheet	Mar. 31, 2022 USD ($)
As Reported [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Accounts payable and accrued expenses	$ 1,293,769
Total current liabilities	2,351,100
Total liabilities	13,326,957
Accumulated deficit	(3,003,028)
Total stockholders’ equity	33,372,539
Adjustment [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Accounts payable and accrued expenses	222,379
Total current liabilities	222,379
Total liabilities	222,379
Accumulated deficit	(222,379)
Total stockholders’ equity	(222,379)
As Restated [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Accounts payable and accrued expenses	1,516,148
Total current liabilities	2,573,479
Total liabilities	13,549,336
Accumulated deficit	(3,225,407)
Total stockholders’ equity	$ 33,150,160

Restatement of Previously Iss_5

Restatement of Previously Issued Financial Statements (Details) - Schedule of statement of operations	3 Months Ended
	Mar. 31, 2022 USD ($) $ / shares
As Reported [Member]
Condensed Income Statements, Captions [Line Items]
Administrative expenses	$ 462,800
Operating expenses	2,310,235
Net operating income	792,988
Income before income taxes	736,814
Net income	$ 735,666
Basic net income per share (in Dollars per share) | $ / shares	$ 0.1
Diluted net income per share (in Dollars per share) | $ / shares	$ 0.09
Adjustment [Member]
Condensed Income Statements, Captions [Line Items]
Administrative expenses	$ 222,379
Operating expenses	222,379
Net operating income	(222,379)
Income before income taxes	(222,379)
Net income	$ (222,379)
Basic net income per share (in Dollars per share) | $ / shares	$ (0.03)
Diluted net income per share (in Dollars per share) | $ / shares	$ (0.02)
As Restated [Member]
Condensed Income Statements, Captions [Line Items]
Administrative expenses	$ 685,179
Operating expenses	2,532,614
Net operating income	570,609
Income before income taxes	514,435
Net income	$ 513,287
Basic net income per share (in Dollars per share) | $ / shares	$ 0.07
Diluted net income per share (in Dollars per share) | $ / shares	$ 0.07

Restatement of Previously Iss_6

Restatement of Previously Issued Financial Statements (Details) - Schedule of statement of stockholders’ equity	3 Months Ended
	Mar. 31, 2022 USD ($)
As Reported [Member]
Restatement of Previously Issued Financial Statements (Details) - Schedule of statement of stockholders’ equity [Line Items]
Accumulated Deficit – Net income	$ 735,666
Accumulated Deficit – Balance, March 31, 2022	(3,003,028)
Total Stockholders’ Equity – Net income	735,666
Total Stockholders’ Equity – Balance, March 31, 2022	33,372,539
Adjustment [Member]
Restatement of Previously Issued Financial Statements (Details) - Schedule of statement of stockholders’ equity [Line Items]
Accumulated Deficit – Net income	(222,379)
Accumulated Deficit – Balance, March 31, 2022	(222,379)
Total Stockholders’ Equity – Net income	(222,379)
Total Stockholders’ Equity – Balance, March 31, 2022	(222,379)
As Restated [Member]
Restatement of Previously Issued Financial Statements (Details) - Schedule of statement of stockholders’ equity [Line Items]
Accumulated Deficit – Net income	513,287
Accumulated Deficit – Balance, March 31, 2022	(3,225,407)
Total Stockholders’ Equity – Net income	513,287
Total Stockholders’ Equity – Balance, March 31, 2022	$ 33,150,160

Restatement of Previously Iss_7

Restatement of Previously Issued Financial Statements (Details) - Schedule of statement of cash flows	3 Months Ended
	Mar. 31, 2022 USD ($)
As Reported [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Net income	$ 735,666
Accounts payable and accrued expenses	(368,382)
Adjustment [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Net income	(222,379)
Accounts payable and accrued expenses	222,379
As Restated [Member]
Condensed Cash Flow Statements, Captions [Line Items]
Net income	513,287
Accounts payable and accrued expenses	$ (146,003)

Restatement of Previously Iss_8

Restatement of Previously Issued Financial Statements (Details) - Schedule of net income per common share	3 Months Ended
	Mar. 31, 2022 USD ($) $ / shares
As Reported [Member]
Restatement of Previously Issued Financial Statements (Details) - Schedule of net income per common share [Line Items]
Net income attributable to stockholders (in Dollars) | $	$ 735,666
Income per share: Basic	$ 0.1
Income per share: Diluted	$ 0.09
Adjustment [Member]
Restatement of Previously Issued Financial Statements (Details) - Schedule of net income per common share [Line Items]
Net income attributable to stockholders (in Dollars) | $	$ (222,379)
Income per share: Basic	$ (0.03)
Income per share: Diluted	$ (0.02)
As Restated [Member]
Restatement of Previously Issued Financial Statements (Details) - Schedule of net income per common share [Line Items]
Net income attributable to stockholders (in Dollars) | $	$ 513,287
Income per share: Basic	$ 0.07
Income per share: Diluted	$ 0.07

Restatement of Previously Iss_9

Restatement of Previously Issued Financial Statements (Details) - Schedule accounts payable and accrued expenses	Mar. 31, 2022 USD ($)
As Reported [Member]
Restatement of Previously Issued Financial Statements (Details) - Schedule accounts payable and accrued expenses [Line Items]
Accrued payroll	$ 322,033
Total	1,293,769
Adjustment [Member]
Restatement of Previously Issued Financial Statements (Details) - Schedule accounts payable and accrued expenses [Line Items]
Accrued payroll	222,379
Total	222,379
As Restated [Member]
Restatement of Previously Issued Financial Statements (Details) - Schedule accounts payable and accrued expenses [Line Items]
Accrued payroll	544,412
Total	$ 1,516,148

Restatement of Previously Is_10

Restatement of Previously Issued Financial Statements (Details) - Schedule of segment information	3 Months Ended
	Mar. 31, 2022 USD ($)
As Reported [Member]
Segment Reporting Information [Line Items]
Other – Administrative expenses	$ 462,800
Other – Operating activities	508,190
Other – Net operating loss	(515,513)
Total – Administrative expenses	462,800
Total – Operating activities	2,310,235
Total – Net operating income	792,988
Adjustment [Member]
Segment Reporting Information [Line Items]
Other – Administrative expenses	222,379
Other – Operating activities	222,379
Other – Net operating loss	(222,379)
Total – Administrative expenses	222,379
Total – Operating activities	222,379
Total – Net operating income	(222,379)
As Restated [Member]
Segment Reporting Information [Line Items]
Other – Administrative expenses	685,179
Other – Operating activities	730,569
Other – Net operating loss	(737,892)
Total – Administrative expenses	685,179
Total – Operating activities	2,532,614
Total – Net operating income	$ 570,609

Restatement of Previously Is_11

Restatement of Previously Issued Financial Statements (Details) - Schedule of liquidity and capital resources	3 Months Ended
	Mar. 31, 2022 USD ($)
As Reported [Member]
Restatement of Previously Issued Financial Statements (Details) - Schedule of liquidity and capital resources [Line Items]
Net working capital	$ 15,948
Increase - Amount	$ 2,218
Increase - %	16%
Stockholders’ equity	$ 33,373
Increase - Amount	796
Adjustment [Member]
Restatement of Previously Issued Financial Statements (Details) - Schedule of liquidity and capital resources [Line Items]
Net working capital	(222)
Increase - Amount	$ (223)
Increase - %	(1.00%)
Stockholders’ equity	$ (223)
Increase - Amount	(223)
As Restated [Member]
Restatement of Previously Issued Financial Statements (Details) - Schedule of liquidity and capital resources [Line Items]
Net working capital	15,726
Increase - Amount	$ 1,995
Increase - %	15%
Stockholders’ equity	$ 33,150
Increase - Amount	$ 573

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Jun. 30, 2018	Dec. 31, 2021
Summary of Significant Accounting Policies (Details) [Line Items]
Federal deposit insurance corporation limits	$ 250,000
U.S. government aggregated in excess of FDIC limits	$ 0			$ 0
Property, plant and equipment, description	The facility we have constructed at 33 Caddie Lane to produce the Nisin Drug Substance for Re-Tain® is being depreciated over 39 years from when a certificate of occupancy was issued during the fourth quarter of 2017. We began depreciating the equipment for our Nisin Drug Substance facility when it was placed in service during the third quarter of 2018. Approximately 87% of these assets are being depreciated over 10 years. We began depreciating the leasehold improvements to our new First Defense® production facility at 175 Industrial Way over the remainder of the 10-year lease term beginning when a certificate of occupancy was issued during the second quarter of 2020.
Advertising expenses	$ 16,815	$ 15,650
Non-cash income tax expense to create a full valuation allowance against our net deferred tax assets			$ 563,252
Stock-based compensation	$ 54,093	$ 34,629
Outstanding stock options not included in the calculation because the effect would be anti-dilutive (in Shares)	71,000	409,000
Sales [Member]
Summary of Significant Accounting Policies (Details) [Line Items]
Concentration risk, percentage	10%

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - Schedule of financial assets measured at fair value on nonrecurring basis - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Assets:
Cash and money market accounts	$ 11,817,136	$ 10,185,468
Liabilities:
Bank debt	(10,925,022)	(9,139,329)
Level 1 [Member]
Assets:
Cash and money market accounts	11,817,136	10,185,468
Liabilities:
Bank debt
Level 2 [Member]
Assets:
Cash and money market accounts
Liabilities:
Bank debt	(10,925,022)	(9,139,329)
Level 3 [Member]
Assets:
Cash and money market accounts
Liabilities:
Bank debt

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Details) - Schedule of sales to significant customers	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Company A [Member]
Summary of Significant Accounting Policies (Details) - Schedule of sales to significant customers [Line Items]
Concentration risk percentage	39%	45%
Company B [Member]
Summary of Significant Accounting Policies (Details) - Schedule of sales to significant customers [Line Items]
Concentration risk percentage	35%	33%

Summary of Significant Accoun_6

Summary of Significant Accounting Policies (Details) - Schedule of trade accounts receivable due from significant customers	3 Months Ended	12 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Company A [Member]
Summary of Significant Accounting Policies (Details) - Schedule of trade accounts receivable due from significant customers [Line Items]
Concentration risk percentage	39%	38%
Company B [Member]
Summary of Significant Accounting Policies (Details) - Schedule of trade accounts receivable due from significant customers [Line Items]
Concentration risk percentage	33%	34%

Summary of Significant Accoun_7

Summary of Significant Accounting Policies (Details) - Schedule of net income (loss) per common share - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Schedule of Net Income Loss Per Common Share [Abstract]
Net income (loss) attributable to stockholders	$ 513,287	$ (441,303)
Weighted average common shares outstanding - Basic	7,742,120	7,219,436
Dilutive impact of share-based compensation awards	$ 47,354
Weighted average common shares outstanding - Diluted	7,789,474	7,219,436
Income (loss) per share:
Basic	$ 0.07	$ (0.06)
Diluted	$ 0.07	$ (0.06)

Cash, Cash Equivalents and Sh_3

Cash, Cash Equivalents and Short-Term Investments (Details) - Schedule of cash, cash equivalents and short-term investments - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Schedule of Cash Cash Equivalents and Short Term Investments [Abstract]
Cash and cash equivalents	$ 11,817,136	$ 10,185,468
Short-term investments
Total	$ 11,817,136	$ 10,185,468

Trade Accounts Receivable, Net

Trade Accounts Receivable, Net (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Trade Accounts Receivable, Net [Abstract]
Trade accounts receivable, net	$ 2,652,591	$ 2,694,229

Inventory (Details) - Schedule

Inventory (Details) - Schedule of inventory - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Schedule of Inventory [Abstract]
Raw materials	$ 1,732,628	$ 971,606
Work-in-process	1,597,888	1,902,299
Finished goods	105,318	216,069
Total	$ 3,435,834	$ 3,089,974

Prepaid Expenses and Other Cu_3

Prepaid Expenses and Other Current Assets (Details) - Schedule of prepaid expenses and other current assets - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Schedule of Prepaid Expenses and Other Current Assets [Abstract]
Prepaid expenses	$ 387,393	$ 268,713
Other receivables	6,147	26,484
Total	$ 393,540	$ 295,197

Property, Plant and Equipment_3

Property, Plant and Equipment, Net (Details) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Property, Plant and Equipment [Abstract]
Property, plant and equipment disposals	$ 39,410	$ 92,121
Depreciation expense	$ 616,847	$ 614,695

Property, Plant and Equipment_4

Property, Plant and Equipment, Net (Details) - Schedule of property, plant and equipment - USD ($)	3 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 41,702,858	$ 40,886,872
Accumulated depreciation	(14,570,710)	(13,993,273)
Property, plant and equipment, net	27,132,148	26,893,599
Laboratory and manufacturing equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 17,790,623	17,388,757
Laboratory and manufacturing equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, Estimated Useful Lives (in years)	3 years
Laboratory and manufacturing equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, Estimated Useful Lives (in years)	10 years
Buildings and improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 19,315,965	19,119,698
Buildings and improvements [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, Estimated Useful Lives (in years)	10 years
Buildings and improvements [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, Estimated Useful Lives (in years)	39 years
Office furniture and equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 891,453	869,191
Office furniture and equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, Estimated Useful Lives (in years)	3 years
Office furniture and equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, Estimated Useful Lives (in years)	10 years
Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 3,187,950	2,992,359
Land [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 516,867	$ 516,867

Intangible Assets (Details)

Intangible Assets (Details) - USD ($)	3 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Developed technology intangible assets	$ 191,040
Intangible asset amortized, useful lives	10 years
Intangible amortization expense	$ 4,776
Net value	$ 71,640	$ 76,416
Intangible assets, description	Intangible asset amortization expense is estimated to be $19,104 per year through December 31, 2025.

Intangible Assets (Details) - S

Intangible Assets (Details) - Schedule of intangible assets - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Value	$ 191,040	$ 191,040
Accumulated Amortization	(119,400)	(114,624)
Net Book Value	71,640	76,416
Developed technology [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Value	184,100	184,100
Accumulated Amortization	(115,063)	(110,460)
Net Book Value	69,037	73,640
Customer relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Value	1,300	1,300
Accumulated Amortization	(812)	(780)
Net Book Value	488	520
Non-compete agreements [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Value	5,640	5,640
Accumulated Amortization	(3,525)	(3,384)
Net Book Value	$ 2,115	$ 2,256

Accounts Payable and Accrued _3

Accounts Payable and Accrued Expenses (Details) - Schedule of accounts payable and accrued expenses - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Schedule of Accounts Payable and Accrued Expenses [Abstract]
Accounts payable – trade	$ 595,904	$ 726,781
Accounts payable – capital	66,163	18,263
Accrued payroll	544,412	585,939
Accrued professional fees	59,325	82,050
Accrued other	250,344	199,076
Income tax payable		2,141
Total	$ 1,516,148	$ 1,614,250

Bank Debt (Details)

Bank Debt (Details)	3 Months Ended			12 Months Ended
	Mar. 31, 2030 USD ($)	Mar. 31, 2022 USD ($)	Jun. 30, 2020 USD ($)	Dec. 31, 2020 USD ($)	Dec. 31, 2022	Dec. 31, 2021	Mar. 31, 2020 USD ($)
Bank Debt (Details) [Line Items]
Mortgage debt		$ 2,000,000
Interest fixed rate		3.58%
Bearing interest percentage		3.53%
Minimum debt service coverage ratio						1.35
Outstanding amount of loan		$ 1,000,000
Minimum [Member]
Bank Debt (Details) [Line Items]
Outstanding principal balance		4,233,957
Maximum [Member]
Bank Debt (Details) [Line Items]
Outstanding principal balance		6,233,957
Gorham Savings Bank [Member]
Bank Debt (Details) [Line Items]
Debt financing							$ 8,600,000
Line of credit							$ 1,000,000
Escrow account		1,400,000
Balloon principal payment		3,683,544
Gorham Savings Bank [Member] | Loan #6 [Member]
Bank Debt (Details) [Line Items]
Escrow account		$ 5,100,000
Fixed interest rate		3.50%
Interest payments, term		10
Loan amortization, term		25 years
Gorham Savings Bank [Member] | Loan #7 [Member]
Bank Debt (Details) [Line Items]
Debt financing		$ 3,500,000
Fixed interest rate		3.50%
Loan amortization, term		7 years
Variable interest rate with LIBOR, description		The line of credit is available as needed through March 11, 2024. Interest on borrowings against the line of credit is variable at the National Prime Rate plus 0.00% per annum. There was no outstanding balance under this line of credit as of March 31, 2022 or December 31, 2021.
Debt issue costs		$ 39,789
Gorham Savings Bank [Member] | Loans #10 [Member]
Bank Debt (Details) [Line Items]
Debt financing				$ 1,500,000
Fixed interest rate				3.50%
Loan amortization, term				7 years
Debt issue costs		11,075
Maine Technology Institute [Member] | Loan #6 [Member]
Bank Debt (Details) [Line Items]
Debt financing		1,400,000
Proceeds from issuance of loan		$ 624,167
Loan to value ratio		80%
Maine Technology Institute [Member] | Loan #9 [Member]
Bank Debt (Details) [Line Items]
Variable interest rate with LIBOR, description		The first 27 months of this loan are interest-free with no interest accrual or required principal payments. Principal and interest payments at a fixed rate of 5% per annum are due quarterly over the final five years of the loan, beginning during the fourth quarter of 2022 and continuing through the third quarter of 2027. On June 30, 2021, we executed definitive agreements covering a second loan from the MTI (Loan #11) in the aggregate principal amount of $400,000, which proceeds were received in July 2021. The first 24 months of this loan are interest-free with no interest accrual or required principal payments. Beginning in July 2023, principal and interest payments are due quarterly at a fixed rate of 5% per annum based on a 5.5-year amortization schedule until December 2028. These credit facilities are unsecured and subordinated to our indebtedness to Gorham Savings Bank, which senior indebtedness is secured by mortgages and security interests with respect to substantially all of our assets. Failure to make timely payments of principal and interest, or otherwise to comply with the terms of the agreements with the MTI, would entitle the MTI to accelerate the maturity of such debt and demand repayment in full. These loans may be prepaid without penalty at any time.
Proceeds from issuance of loan			$ 500,000
Paycheck Protection Program [Member] | Loan #8 [Member]
Bank Debt (Details) [Line Items]
Variable interest rate with LIBOR, description		We used the proceeds only for eligible payroll costs incurred and paid during the 24-week period beginning April 13, 2020.
Proceeds from issuance of loan			$ 937,700
Forecast [Member]
Bank Debt (Details) [Line Items]
Minimum debt service coverage ratio					1
Forecast [Member] | Gorham Savings Bank [Member] | Loan #6 [Member]
Bank Debt (Details) [Line Items]
Balloon principal payment	$ 3,145,888
Forecast [Member] | Mortgage Note [Member] | Loan #6 [Member]
Bank Debt (Details) [Line Items]
Balloon principal payment	$3,145,888

Bank Debt (Details) - Schedule

Bank Debt (Details) - Schedule of debt proceeds received and principal repayments - USD ($)		3 Months Ended		12 Months Ended
		Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020
Bank Debt (Details) - Schedule of debt proceeds received and principal repayments [Line Items]
Proceeds from Debt Issuance		$ 2,000,000		$ 400,000	$ 11,537,700
Debt Principal Repayments		(197,385)	(190,377)	(768,271)	(10,511,268)
Loan #6 [Member]
Bank Debt (Details) - Schedule of debt proceeds received and principal repayments [Line Items]
Proceeds from Debt Issuance		2,000,000			5,100,000
Debt Principal Repayments		(30,183)	(28,922)	(115,860)	(720,001)
Loan #7 [Member]
Bank Debt (Details) - Schedule of debt proceeds received and principal repayments [Line Items]
Proceeds from Debt Issuance					3,500,000
Debt Principal Repayments		(118,033)	(113,991)	(460,637)	(334,489)
Loan #10 [Member]
Bank Debt (Details) - Schedule of debt proceeds received and principal repayments [Line Items]
Proceeds from Debt Issuance					1,500,000
Debt Principal Repayments		$ (49,169)	$ (47,464)	(191,774)
Loan #1 [Member]
Bank Debt (Details) - Schedule of debt proceeds received and principal repayments [Line Items]
Proceeds from Debt Issuance
Debt Principal Repayments					(493,696)
Loan #2 [Member]
Bank Debt (Details) - Schedule of debt proceeds received and principal repayments [Line Items]
Proceeds from Debt Issuance
Debt Principal Repayments					(2,143,771)
Loan #3 [Member]
Bank Debt (Details) - Schedule of debt proceeds received and principal repayments [Line Items]
Proceeds from Debt Issuance
Debt Principal Repayments					(3,236,429)
Loan #4 [Member]
Bank Debt (Details) - Schedule of debt proceeds received and principal repayments [Line Items]
Proceeds from Debt Issuance
Debt Principal Repayments					(2,336,000)
Loan #5 [Member]
Bank Debt (Details) - Schedule of debt proceeds received and principal repayments [Line Items]
Proceeds from Debt Issuance
Debt Principal Repayments					(309,182)
Loan #8 [Member]
Bank Debt (Details) - Schedule of debt proceeds received and principal repayments [Line Items]
Proceeds from Debt Issuance	[1]				937,700
Debt Principal Repayments	[1]				(937,700)
Loan #9 [Member]
Bank Debt (Details) - Schedule of debt proceeds received and principal repayments [Line Items]
Proceeds from Debt Issuance					500,000
Debt Principal Repayments
Loan #11 [Member]
Bank Debt (Details) - Schedule of debt proceeds received and principal repayments [Line Items]
Proceeds from Debt Issuance				400,000
Debt Principal Repayments
[1]Loan #8 was forgiven by the federal government during the fourth quarter of 2020.

Bank Debt (Details) - Schedul_2

Bank Debt (Details) - Schedule of principal payments bank loans outstanding	Mar. 31, 2022 USD ($)
Debt Instrument [Line Items]
Debt issuance costs Year Ending December 31,2021	$ (5,721)
Debt issuance costs 2022	(7,628)
Debt issuance costs 2023	(7,219)
Debt issuance costs 2024	(7,120)
Debt issuance costs 2025	(7,120)
Debt issuance costs 2026	(20,024)
Debt issuance costs Thereafter	(54,832)
Total -Year Ending December 31,2021	697,793
Total 2022	1,039,495
Total 2023	1,111,565
Total 2024	1,155,345
Total 2025	1,199,891
Total 2026	5,720,933
Total Thereafter	10,925,022
Loan #6 [Member]
Debt Instrument [Line Items]
Twelve-Year ending 12/31/2021	172,626
Year ending 12/31/2022	223,349
Year ending 12/31/2023	230,891
Year ending 12/31/2024	239,876
Year ending 12/31/2025	248,604
Year ending 12/31/2026	5,118,611
Thereafter	6,233,957
Loan #7 [Member]
Debt Instrument [Line Items]
Twelve-Year ending 12/31/2021	359,188
Year ending 12/31/2022	494,433
Year ending 12/31/2023	512,102
Year ending 12/31/2024	530,738
Year ending 12/31/2025	549,881
Year ending 12/31/2026	140,498
Thereafter	2,586,840
Loan #9 [Member]
Debt Instrument [Line Items]
Twelve-Year ending 12/31/2021	22,160
Year ending 12/31/2022	91,446
Year ending 12/31/2023	96,104
Year ending 12/31/2024	101,001
Year ending 12/31/2025	106,146
Year ending 12/31/2026	83,143
Thereafter	500,000
Loan #10 [Member]
Debt Instrument [Line Items]
Twelve-Year ending 12/31/2021	149,540
Year ending 12/31/2022	205,878
Year ending 12/31/2023	213,217
Year ending 12/31/2024	220,994
Year ending 12/31/2025	228,965
Year ending 12/31/2026	240,463
Thereafter	1,259,057
Loan #11 [Member]
Debt Instrument [Line Items]
Twelve-Year ending 12/31/2021
Year ending 12/31/2022	32,017
Year ending 12/31/2023	66,470
Year ending 12/31/2024	69,856
Year ending 12/31/2025	73,415
Year ending 12/31/2026	158,242
Thereafter	400,000
Subtotal [Member]
Debt Instrument [Line Items]
Twelve-Year ending 12/31/2021	703,514
Year ending 12/31/2022	1,047,123
Year ending 12/31/2023	1,118,784
Year ending 12/31/2024	1,162,465
Year ending 12/31/2025	1,207,011
Year ending 12/31/2026	5,740,957
Thereafter	$ 10,979,854

Contingent Liabilities and Co_2

Contingent Liabilities and Commitments (Details) - USD ($)	1 Months Ended	3 Months Ended
	Mar. 25, 2020	Mar. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Executive percentage	75%
Severance agreement, description		Mr. Brigham’s Deferred Compensation Agreement allows Mr. Brigham to receive up to an additional $300,000 in deferred compensation and to be paid all earned and unused paid time off upon separation from the Company for any reason. This deferred compensation payment vests as to $100,000 on January 1, 2023, as to an additional $100,000 on January 1, 2024 and as to the final $100,000 on January 1, 2025, provided that Mr. Brigham is employed by the Company on the applicable vesting date. In addition, upon termination of Mr. Brigham’s employment (a) by the Company other than for cause, (b) due to death or disability or (c) by Mr. Brigham for good reason, the Company agrees to pay Mr. Brigham 100% of his then current base salary.
Additional provides		$ 150,000
Capital expenditures committed		940,000
Construct and equip commitment		406,000
Purchase of inventory		2,461,000
Other capital expenditures		207,000
Other obligations		$ 376,000

Operating Lease (Details)

Operating Lease (Details) - USD ($)	Sep. 12, 2019	Mar. 31, 2022	Dec. 31, 2021
Leases [Abstract]
Lease, description	12, 2019, we entered into a lease covering approximately 14,300 square feet of office and warehouse space with a possession date of November 15, 2019 and a commencement date of February 13, 2020. The property is located at 175 Industrial Way in Portland, which is a short distance from our headquarters and manufacturing facility at 56 Evergreen Drive. We renovated this space to meet our needs in expanding our production capacity for the First Defense® product line. The lease term is 10 years with a right to renew for a second 10-year term and a right of first offer to purchase. At this time, we are not reasonably assured that we would exercise this renewal option in place of other real estate options. A 10-year period is reflected in the right-of-use (ROU) asset and lease liability on our balance sheet. The total lease liability over the initial 10-year term (including inflationary adjustments) aggregates approximately $1,313,698 and includes real estate and personal property taxes, utilities, insurance, maintenance and related building and operating expenses.
Operating lease right of use assets		$ 1,078,051	$ 1,109,133
Operating lease liability		$ 1,108,166

Operating Lease (Details) - Sch

Operating Lease (Details) - Schedule of lease costs and other lease information - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020
Lease Cost
Operating lease cost	$ 29,991	$ 29,499	$ 117,996	$ 104,094
Variable lease cost	10,350	10,350	41,400	36,523
Total lease cost	$ 40,341	$ 39,849	$ 159,396	$ 140,617
Operating Lease
Weighted average remaining lease term (in years)	7 years 9 months 18 days	8 years 9 months 18 days	8 years 1 month 6 days	9 years 1 month 6 days
Weighted average discount rate	4.77%	4.77%	4.77%	4.77%

Operating Lease (Details) - S_2

Operating Lease (Details) - Schedule of future lease payments required under non-cancelable operating leases	Mar. 31, 2022 USD ($)
Schedule of Future Lease Payments Required Under Non Cancelable Operating Leases [Abstract]
2022	$ 121,577
2023	165,120
2024	168,210
2025	171,383
2026	174,640
Thereafter	559,664
Total lease payments (undiscounted cash flows)	1,360,594
Less: imputed interest (discount effect of cash flows)	(252,428)
Total operating liabilities	$ 1,108,166

Stockholders' Equity (Details)

Stockholders' Equity (Details) - USD ($)

1 Months Ended

3 Months Ended

12 Months Ended

Apr. 14, 2021

Feb. 03, 2016

Mar. 29, 2019

Nov. 20, 2018

Dec. 21, 2017

Jul. 27, 2017

Jun. 30, 2017

Oct. 21, 2016

Oct. 28, 2015

Jun. 30, 2010

Sep. 30, 1995

Mar. 31, 2022

Mar. 31, 2021

Dec. 31, 2021

Dec. 31, 2020

Jun. 10, 2020

Dec. 31, 2019

Jun. 14, 2018

Stockholders' Equity (Details) [Line Items]

Potential issuance or sale of equity

$ 10,000,000

Gross proceeds

$ 4,233,000

$ 5,900,000

$ 9,000,000

$ 3,050,000

$ 5,840

$ 11,680

Registration statement, description

Having raised $10,000,000 in gross proceeds under the February 2016, July 2017 and December 2017 equity transactions described below, no additional equity securities can be issued under this registration statement.

Common stock shares sold (in Shares)

515,156

1,123,810

1,636,364

417,807

Sale of stock, per share (in Dollars per share)

$ 8.25

$ 5.25

$ 5.5

$ 7.3

Net proceeds

$ 4,250,000

$ 5,313,000

$ 8,303,000

$ 2,734,000

Potential issuance cost in equity securities

$ 20,000,000

Stock option and incentive plan, description

At that time, 300,000 shares of common stock were reserved for issuance under the 2010 Plan and subsequently no additional shares have been reserved for the 2010 Plan. Vesting requirements are determined by the Compensation and Stock Option Committee of the Board of Directors on a case-by-case basis. All options granted under the 2010 Plan expire no later than 10 years from the date of grant. The 2010 Plan expired in June 2020, after which date no further options can be granted under the 2010 Plan. However, options outstanding under the 2010 Plan at that time can be exercised in accordance with their terms. As of March 31, 2022, there were 217,500 options outstanding under the 2010 Plan.In June 2017, our stockholders approved the 2017 Stock Option and Incentive Plan (the “2017 Plan”) pursuant to the provisions of the Internal Revenue Code of 1986, under which employees and certain service providers may be granted options to purchase shares of the Company’s common stock at no less than fair market value on the date of grant. At that time, 300,000 shares of common stock were reserved for issuance under the 2017 Plan and subsequently no additional shares have been reserved for the 2017 Plan. A proposal to increase the number of shares reserved for issuance under the 2017 Plan by 350,000 shares from 300,000 shares to 650,000 shares is subject to approval by a vote of stockholders at the 2022 annual meeting of stockholders to be held in June 2022. Vesting requirements are determined by the Compensation and Stock Option Committee of the Board of Directors on a case-by-case basis.

Option outstanding of exercise price (in Dollars per share)

$ 7.1

$ 6.94

$ 6.38

$ 6.48

Exercise prices (in Dollars per share)

$ 5.84

$ 7.08

$ 3.15

Employee stock, plan description

The Rights (as amended) become exercisable and transferable apart from the common stock upon the earlier of i) 10 days following a public announcement that a person or group (Acquiring Person) has, without the prior consent of the Continuing Directors (as such term is defined in the Rights Agreement), acquired beneficial ownership of 20% or more of the outstanding common stock or ii) 10 days following commencement of a tender offer or exchange offer the consummation of which would result in ownership by a person or group of 20% or more of the outstanding common stock (the earlier of such dates being called the Distribution Date).

Common stock, shares authorized (in Shares)

15,000,000

15,000,000

Common Stock Rights Plan [Member]

Stockholders' Equity (Details) [Line Items]

Share-based payment, description

At any time after a person or group becomes an Acquiring Person and prior to the acquisition by such person or group of 50% or more of the outstanding common stock, the Board of Directors of the Company may exchange the Rights (other than Rights owned by such person or group which have become void), in whole or in part, at an exchange ratio of one share of common stock per Right (subject to adjustment). At any time prior to 14 days following the date that any person or group becomes an Acquiring Person (subject to extension by the Board of Directors), the Board of Directors of the Company may redeem the then outstanding Rights in whole, but not in part, at a price of $0.005 per Right, subject to adjustment.

Common stock purchase price (in Dollars per share)

$ 70

Employee stock, plan description

At various times over the years, our Board of Directors has voted to authorize amendments of the Rights Agreement to extend the Final Expiration Date, which is currently September 19, 2022. Our Board of Directors has decided to seek an advisory vote by stockholders at the 2022 annual meeting of stockholders to be held in June 2022, as to whether to extend the Rights Plan by one year to September 19, 2023. Our Board of Directors intends to be guided by the votes actually cast on this proposal in deciding whether to extend the expiration date by one year. During the third quarter of 2011, our Board of Directors voted to authorize an amendment to increase the ownership threshold for determining “Acquiring Person” status to 20%. During the second quarter of 2015, our Board of Directors also voted to authorize an amendment to remove a provision that prevented a new group of directors elected following the emergence of an Acquiring Person (an owner of more than 20% of our stock) from controlling the Rights Plan by maintaining exclusive authority over the Rights Plan with pre-existing directors.

Sale of common stock, description

Upon the Distribution Date, the holder of each Right not owned by the Acquiring Person would be entitled to purchase common stock at a discount to the initial purchase price of $70.00 per share, effectively equal to one half of the market price of a share of common stock on the date the Acquiring Person becomes an Acquiring Person. If, after the Distribution Date, the Company should consolidate or merge with any other entity and the Company were not the surviving company, or, if the Company were the surviving company, all or part of the Company’s common stock were changed or exchanged into the securities of any other entity, or if more than 50% of the Company’s assets or earning power were sold, each Right would entitle its holder to purchase, at the Rights’ then-current purchase price, a number of shares of the acquiring company’s common stock having a market value at that time equal to twice the Right’s exercise price.

Private Placement [Member]

Stockholders' Equity (Details) [Line Items]

Gross proceeds

$ 3,464,000

Common stock shares sold (in Shares)

659,880

Net proceeds

$ 3,161,000

Closing share price (in Dollars per share)

$ 5.25

Investor [Member]

Stockholders' Equity (Details) [Line Items]

Gross proceeds

$ 1,050,000

Net proceeds

$ 1,034,000

Closing share price (in Dollars per share)

$ 5.25

Common stock shares issued (in Shares)

200,000

February 2016 to April 2021 [Member]

Stockholders' Equity (Details) [Line Items]

Potential issuance or sale of equity

$ 4,553,017

Gross proceeds

$ 26,714,000

Weighted average price (in Dollars per share)

$ 5.87

Employee Stock Option [Member]

Stockholders' Equity (Details) [Line Items]

Share-based payment, description

As of March 31, 2022, total unrecognized stock-based compensation related to non-vested stock options aggregated $533,895, which will be recognized over a weighted average remaining period of 1 year and 11 months.

Aggregate intrinsic value of options exercised

$ 2,480

$ 64,977

Weighted-average grant date fair values of options granted (in Dollars per share)

$ 4.26

$ 4.51

Employee Stock Option [Member] | Minimum [Member] | 2010 Plan [Member]

Stockholders' Equity (Details) [Line Items]

Option outstanding of exercise price (in Dollars per share)

4

Exercise prices (in Dollars per share)

6.1

Employee Stock Option [Member] | Maximum [Member] | 2010 Plan [Member]

Stockholders' Equity (Details) [Line Items]

Option outstanding of exercise price (in Dollars per share)

10.04

Exercise prices (in Dollars per share)

$ 10.04

Employee Stock Option [Member] | Employee [Member] | 2010 Plan [Member]

Stockholders' Equity (Details) [Line Items]

Common stock reserved for issuance under the plan (in Shares)

300,000

217,500

Stock option expiration period

10 years

Aggregating shares (in Shares)

53,500

Weighted average remaining life of options outstanding

5 years

Weighted average remaining life of options exercisable

4 years

Employee Stock Option [Member] | Employee [Member] | 2017 Plan [Member]

Stockholders' Equity (Details) [Line Items]

Common stock reserved for issuance under the plan (in Shares)

279,500

Stock option expiration period

10 years

Employee Stock Option [Member] | Employee [Member] | 2017 Plan [Member]

Stockholders' Equity (Details) [Line Items]

Stock option granted during the period (in Shares)

86,000

Equity Option [Member]

Stockholders' Equity (Details) [Line Items]

Share-based payment, description

During the year ended December 31, 2021, one director and three employees exercised stock options covering 25,000 shares by the surrender of 17,128 shares of common stock with a fair market value of $165,337 at the time of exercise and the payment of $11,693 in cash.

Equity Option [Member] | Minimum [Member]

Stockholders' Equity (Details) [Line Items]

Common stock, shares authorized (in Shares)

11,000,000

8,000,000

Equity Option [Member] | Maximum [Member]

Stockholders' Equity (Details) [Line Items]

Common stock, shares authorized (in Shares)

15,000,000

11,000,000

Stockholders' Equity (Details)

Stockholders' Equity (Details) - Schedule of activity under the stock option plans - USD ($)		3 Months Ended	12 Months Ended
		Mar. 31, 2022	Dec. 31, 2021		Dec. 31, 2020
Stockholders' Equity (Details) - Schedule of activity under the stock option plans [Line Items]
Weighted Average Exercise Price, Outstanding, Beginning (in Dollars per share)		$ 6.94	$ 6.38		$ 6.48
Aggregate Intrinsic Value, Outstanding, Beginning (in Dollars)	[1]	$ 468,425	$ (180,038)		$ (516,475)
Weighted Average Exercise Price, Outstanding, Ending (in Dollars per share)		$ 7.1	$ 6.94		$ 6.38
Aggregate Intrinsic Value, Outstanding, Ending (in Dollars)		$ 1,269,335	$ 468,425	[1]	$ (180,038)	[1]
Weighted Average Exercise Price, Vested (in Dollars per share)		$ 6.78
Aggregate Intrinsic Value, Vested (in Dollars)	[1]	$ 808,490
Weighted average exercise price, Vested and expected to vest (in Dollars per share)		$ 7.1
Aggregate Intrinsic Value, Vested and expected to vest (in Dollars)	[1]	$ 1,269,335
Weighted Average Exercise Price, Grants (in Dollars per share)		$ 8.17	$ 9.78		$ 5.03
Weighted Average Exercise Price, Terminations/forfeitures (in Dollars per share)		4.25	7.26		5.45
Weighted Average Exercise Price, Exercises (in Dollars per share)		$ 5.84	$ 7.08		$ 3.15
2010 Plan [Member]
Stockholders' Equity (Details) - Schedule of activity under the stock option plans [Line Items]
Outstanding, Beginning balance		218,500	237,500		255,000
Outstanding, Ending balance		217,500	218,500		237,500
Vested		183,500
Vested and expected to vest		217,500
Reserved for future grants
Grants					7,000
Terminations/forfeitures			(12,000)		(12,000)
Exercises		(1,000)	(7,000)		(12,500)
2017 Plan [Member]
Stockholders' Equity (Details) - Schedule of activity under the stock option plans [Line Items]
Outstanding, Beginning balance		224,500	176,500		133,500
Outstanding, Ending balance		279,500	224,500		176,500
Vested		98,500
Vested and expected to vest		279,500
Reserved for future grants		2,500
Grants		57,000	86,000		93,000
Terminations/forfeitures		(2,000)	(20,000)		(50,000)
Exercises			(18,000)
[1]Intrinsic value is the difference between the fair market value of the underlying common stock as of the date indicated and as of the date of the option grant (which is equal to the option exercise price).

Stockholders' Equity (Details_2

Stockholders' Equity (Details) - Schedule of additional information about the stock option plans - Stock Option Plans [Member]	3 Months Ended
	Mar. 31, 2022 $ / shares shares
Stockholders' Equity (Details) - Schedule of additional information about the stock option plans [Line Items]
Number of Shares, Non-vested stock options as of beginning balance (in Shares) | shares	160,000
Weighted Average Fair Value at Grant Date, Non-vested stock options as of beginning balance	$ 3.36
Weighted Average Exercise Price, Non-vested stock options as of beginning balance	$ 7.23
Number of Shares, Non-vested stock options as of ending balance (in Shares) | shares	215,000
Weighted Average Fair Value at Grant Date, Non-vested stock options as of ending balance	$ 3.61
Weighted Average Exercise Price, Non-vested stock options as of ending balance	$ 7.51
Number of Shares, Stock options granted (in Shares) | shares	57,000
Weighted Average Fair Value at Grant Date, Stock options granted	$ 4.26
Weighted Average Exercise Price, Stock options granted	$ 8.17
Number of Shares, Stock options that vested (in Shares) | shares
Weighted Average Fair Value at Grant Date, Stock options that vested
Weighted Average Exercise Price, Stock options that vested
Number of Shares, Stock options that were forfeited (in Shares) | shares	2,000
Weighted Average Fair Value at Grant Date, Stock options that were forfeited	$ 2.16
Weighted Average Exercise Price, Stock options that were forfeited	$ 4.25

Stockholders' Equity (Details_3

Stockholders' Equity (Details) - Schedule of fair value stock option grant using black-scholes option valuation model with the weighted-average assumptions	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Schedule of Fair Value Stock Option Grant Using Black Scholes Option Valuation Model with the Weighted Average Assumptions [Abstact]
Risk-free interest rate	1.63%	0.43%
Dividend yield	0%	0%
Expected volatility	52%	53%
Expected life	6 years 6 months	6 years 6 months

Revenue (Details) - Schedule of

Revenue (Details) - Schedule of our product sales disaggregated by geographic area - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020
Revenue (Details) - Schedule of our product sales disaggregated by geographic area [Line Items]
Total product Sales	$ 5,999,684	$ 4,107,146	$ 19,242,969	$ 15,342,204
Percentage of total product sales	100%	100%	100%	100%
United States [Member]
Revenue (Details) - Schedule of our product sales disaggregated by geographic area [Line Items]
Total product Sales	$ 5,515,749	$ 3,580,516	$ 16,620,363	$ 13,644,768
Percentage of total product sales	92%	87%	86%	89%
Other [Member]
Revenue (Details) - Schedule of our product sales disaggregated by geographic area [Line Items]
Total product Sales	$ 483,935	$ 526,630	$ 2,622,606	$ 1,697,436
Percentage of total product sales	8%	13%	14%	11%

Revenue (Details) - Schedule _2

Revenue (Details) - Schedule of our product sales disaggregated by major product category - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020
Revenue (Details) - Schedule of our product sales disaggregated by major product category [Line Items]
Total product sales	$ 5,999,684	$ 4,107,146	$ 19,242,969	$ 15,342,204
Percentage of total product sales	100%	100%	100%	100%
First Defense® product line [Member]
Revenue (Details) - Schedule of our product sales disaggregated by major product category [Line Items]
Total product sales	$ 5,962,875	$ 4,023,471	$ 18,933,092	$ 15,072,446
Percentage of total product sales	99%	98%	98%	98%
Other animal health [Member]
Revenue (Details) - Schedule of our product sales disaggregated by major product category [Line Items]
Total product sales	$ 36,809	$ 83,675	$ 309,877	$ 269,758
Percentage of total product sales	1%	2%	2%	2%

Other Expenses, Net (Details)

Other Expenses, Net (Details) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Other Income and Expenses [Abstract]
Amortization of debt issuance costs	$ 1,905	$ 1,960

Other Expenses, Net (Details) -

Other Expenses, Net (Details) - Schedule of other expenses (income), net - USD ($)		3 Months Ended
		Mar. 31, 2022	Mar. 31, 2021
Schedule of Other Expenses Income Net [Abstract]
Interest expense	[1]	$ 75,214	$ 79,635
Gain on disposal of fixed assets		(11,000)	(10,000)
Interest income		(7,188)	(2,957)
Income - other		(852)
Other expenses (income), net		$ 56,174	$ 66,678
[1]Interest expense included amortization of debt issuance costs of $1,905 and $1,960 during the three-month periods ended March 31, 2022 and 2021, respectively.

Income Taxes (Details)

Income Taxes (Details) - USD ($)	3 Months Ended		6 Months Ended	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Jun. 30, 2018	Dec. 31, 2021
Income Taxes [Abstract]
Income tax expense	$ 1,148	$ 0
(Loss) income before income taxes, rate	0.20%	0%
Tax credit carryforward, description				As of December 31, 2021, we had federal net operating loss carryforwards of $14,734,684 of which $13,022,777 do not expire and of which $1,711,907 expire in 2034 through 2037 (if not utilized before then) and state net operating loss carryforwards of $1,440,707 that expire in 2037 through 2038 (if not utilized before then). Additionally, we had federal general business tax credit carryforwards of $557,795 that expire in 2027 through 2042 (if not utilized before then) and state tax credit carryforwards of $775,473 that expire in 2022 through 2042 (if not utilized before then).
Non-cash income tax expense			$ 563,252

Segment Information (Details) -

Segment Information (Details) - Schedule of segment information - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021	Dec. 31, 2020
Segment Reporting Information [Line Items]
Product sales	$ 5,999,684	$ 4,107,146	$ 19,242,969	$ 15,342,204
Costs of goods sold	2,896,461	2,504,958	10,587,040	8,479,378
Gross margin	3,103,223	1,602,188	8,655,929	6,862,826
OPERATING EXPENSES:
Product development expenses	1,035,935	1,031,064	4,168,518	4,354,627
Sales and marketing expenses	811,500	520,597	2,503,926	2,167,899
Administrative expenses	685,179	425,152	1,726,100	1,720,653
Operating activities	2,532,614	1,976,813	8,398,544	8,243,179
NET OPERATING INCOME (LOSS)	570,609	(374,625)	257,385	(1,380,353)
Total Assets	46,699,496	39,621,462	44,465,688	40,349,594
Depreciation and amortization expense	623,528	621,431	2,468,981	2,450,007
Capital Expenditures	807,496	349,316	2,608,649	4,072,539
First Defense® [Member]
Segment Reporting Information [Line Items]
Product sales	5,962,875	4,023,471	18,933,092	15,072,446
Costs of goods sold	2,852,329	2,452,159	10,411,936	8,285,073
Gross margin	3,110,546	1,571,312	8,521,156	6,787,373
OPERATING EXPENSES:
Product development expenses	8,416	7,518	25,374	106,393
Sales and marketing expenses	418,667	431,153	1,942,391	2,119,289
Administrative expenses
Operating activities	427,083	438,671	1,967,765	2,225,682
NET OPERATING INCOME (LOSS)	2,683,463	1,132,641	6,553,391	4,561,691
Total Assets	24,674,596	17,688,025	22,476,870	18,416,157
Depreciation and amortization expense	308,710	264,428	1,095,620	1,003,577
Capital Expenditures	740,467	349,316	1,655,866	3,454,076
Re-Tain® [Member]
Segment Reporting Information [Line Items]
Product sales
Costs of goods sold
Gross margin
OPERATING EXPENSES:
Product development expenses	982,129	968,254	3,887,781	4,022,712
Sales and marketing expenses	392,833	89,214	561,288	48,600
Administrative expenses
Operating activities	1,374,962	1,057,468	4,449,069	4,071,312
NET OPERATING INCOME (LOSS)	(1,374,962)	(1,057,468)	(4,449,069)	(4,071,312)
Total Assets	22,024,900	21,933,437	21,988,818	21,933,437
Depreciation and amortization expense	314,818	357,003	1,373,361	1,446,430
Capital Expenditures	67,029		952,783	618,463
Other Segments [Member]
Segment Reporting Information [Line Items]
Product sales	36,809	83,675	309,877	269,758
Costs of goods sold	44,132	52,799	175,104	194,305
Gross margin	(7,323)	30,876	134,773	75,453
OPERATING EXPENSES:
Product development expenses	45,390	55,292	255,363	225,522
Sales and marketing expenses		230	247	10
Administrative expenses	685,179	425,152	1,726,100	1,720,653
Operating activities	730,569	480,674	1,981,710	1,946,185
NET OPERATING INCOME (LOSS)	$ (737,892)	$ (449,798)	$ (1,846,937)	$ (1,870,732)

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021
Related Party Transactions [Abstract]
Related party transaction amount	$ 226,833	$ 112,301
Accounts receivable	$ 53,150		$ 55,490

Employee Benefits (Details)

Employee Benefits (Details) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Employee Benefits [Abstract]
Employee benefits, description	We have a 401(k) savings plan (the Plan) in which all employees completing one month of service with the Company are eligible to participate.
Defined benefit plans general information, description	We currently match 100% of the first 3% of each employee’s salary that is contributed to the Plan and 50% of the next 2% of each employee’s salary that is contributed to the Plan.
Employee benefits paid	$ 41,864	$ 32,672