Milestone Scientific (MLSS) 10-K 31 Mar 21 2020 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2020	Mar. 31, 2021	Jun. 30, 2020
Document Information [Line Items]
Entity Registrant Name	MILESTONE SCIENTIFIC INC.
Entity Central Index Key	0000855683
Trading Symbol	mlss
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Emerging Growth Company	false
Entity Small Business	true
Entity Interactive Data Current	Yes
Entity Common Stock, Shares Outstanding (in shares)		66,558,550
Entity Public Float			$ 85,817,776
Entity Shell Company	false
Document Type	10-K
Document Period End Date	Dec. 31, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	FY
Amendment Flag	false
Title of 12(b) Security	Common Stock, par value $.001 per share

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Current assets:
Cash and cash equivalents	$ 14,223,917	$ 1,516,272
Accounts receivable, net	1,080,656	1,710,665
Prepaid expenses and other current assets	415,915	519,063
Inventories, net	2,420,179	1,620,509
Advances on contracts	414,202	710,662
Total current assets	18,554,869	6,077,171
Furniture, fixtures and equipment, net	30,729	44,976
Intangibles, net	329,249	382,260
Right of use assets	632,453	15,977
Other assets	24,150	35,905
Total assets	19,571,450	6,556,289
Current liabilities:
Accounts payable	482,972	1,379,425
Accounts payable, related party	385,138	1,358,752
Accrued expenses and other payables	824,454	775,055
Accrued expenses, related party	586,734	1,057,957
Current portion of finance leases liabilities	7,796	3,904
Current portion of operating lease right-of-use liabilities	72,031	12,073
Deferred profit, related party	242,589	340,476
Note payable	276,180
Total current liabilities	2,877,894	4,927,642
Finance lease liabilities	28,607
Operating lease liabilities	557,981
Total liabilities	3,464,482	4,927,642
Commitments and contingencies
Stockholders’ equity
Common stock, par value $.001; authorized 85,000,000 shares; 64,171,435 shares issued and 64,138,102 shares outstanding as of December 31, 2020; 49,410,176 shares issued and 49,376,843 shares outstanding as of December 31, 2019;	64,171	49,410
Additional paid in capital	117,934,696	96,082,324
Accumulated deficit	(100,885,957)	(93,524,297)
Treasury stock, at cost, 33,333 shares	(911,516)	(911,516)
Total Milestone Scientific Inc. stockholders' equity	16,201,394	1,695,921
Noncontrolling interest	(94,426)	(67,274)
Total stockholders’ equity	16,106,968	1,628,647
Total liabilities and stockholders’ equity	$ 19,571,450	$ 6,556,289

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Dec. 31, 2020	Dec. 31, 2019
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	85,000,000	85,000,000
Common stock, shares issued (in shares)	64,171,435	49,410,176
Common stock, shares outstanding (in shares)	64,138,102	49,376,843
Treasury stock, at cost, shares (in shares)	33,333	33,333

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Product sales, net	$ 5,437,236	$ 8,374,501
Cost of products sold	1,815,924	2,656,142
Gross profit	3,621,312	5,718,359
Selling, general and administrative expenses	10,766,580	9,527,429
Research and development expenses	307,850	189,923
Total operating expenses	11,074,430	9,717,352
Loss from operations	(7,453,118)	(3,998,993)
Other expenses	(24,790)	(10,408)
Interest income	6,709	1,543
Change in fair value of derivative liability		(3,635,580)
Loss before provision for income taxes and net of equity investments	(7,471,199)	(7,643,438)
Provision for income taxes	(15,500)	(18,126)
Loss before equity in net earnings of equity investments	(7,486,699)	(7,661,564)
Earnings from equity method investment	97,887	81,324
Net loss	(7,388,812)	(7,580,240)
Net loss attributable to noncontrolling interests	51,539	55,872
Net loss attributable to Milestone Scientific Inc.	$ (7,337,273)	$ (7,524,368)
Net loss per share applicable to common stockholders—
Basic (in dollars per share)	$ (0.12)	$ (0.16)
Diluted (in dollars per share)	$ (0.12)	$ (0.16)
Weighted average shares outstanding and to be issued—
Basic (in shares)	63,061,358	45,740,050
Diluted (in shares)	63,061,358	45,740,050

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity - USD ($)	Public Offering [Member]Preferred Stock [Member]	Public Offering [Member]Common Stock [Member]	Public Offering [Member]Additional Paid-in Capital [Member]	Public Offering [Member]Retained Earnings [Member]	Public Offering [Member]Noncontrolling Interest [Member]	Public Offering [Member]Treasury Stock [Member]	Public Offering [Member]	Private Placement [Member]Preferred Stock [Member]	Private Placement [Member]Common Stock [Member]	Private Placement [Member]Additional Paid-in Capital [Member]	Private Placement [Member]Retained Earnings [Member]	Private Placement [Member]Noncontrolling Interest [Member]	Private Placement [Member]Treasury Stock [Member]	Private Placement [Member]	June 30, 2020 Public Offering [Member]Preferred Stock [Member]	June 30, 2020 Public Offering [Member]Common Stock [Member]	June 30, 2020 Public Offering [Member]Additional Paid-in Capital [Member]	June 30, 2020 Public Offering [Member]Retained Earnings [Member]	June 30, 2020 Public Offering [Member]Noncontrolling Interest [Member]	June 30, 2020 Public Offering [Member]Treasury Stock [Member]	June 30, 2020 Public Offering [Member]	Consultant [Member]Preferred Stock [Member]	Consultant [Member]Common Stock [Member]	Consultant [Member]Additional Paid-in Capital [Member]	Consultant [Member]Retained Earnings [Member]	Consultant [Member]Noncontrolling Interest [Member]	Consultant [Member]Treasury Stock [Member]	Consultant [Member]	Board of Directors [Member]Preferred Stock [Member]	Board of Directors [Member]Common Stock [Member]	Board of Directors [Member]Additional Paid-in Capital [Member]	Board of Directors [Member]Retained Earnings [Member]	Board of Directors [Member]Noncontrolling Interest [Member]	Board of Directors [Member]Treasury Stock [Member]	Board of Directors [Member]	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member]	Treasury Stock [Member]	Total
Balance (in shares) at Dec. 31, 2018																																				7,000	36,329,600
Balance at Dec. 31, 2018																																				$ 7	$ 36,330	$ 88,414,718	$ (85,999,929)	$ (11,402)	$ (911,516)	$ 1,528,208
Stock Compensation																																						183,888				183,888
Conversion of Preferred Shares to Common Stock (Mandatory) (in shares)																																				(7,000)	5,982,906
Conversion of Preferred Shares to Common Stock (Mandatory)																																				$ (7)	$ 5,983	(5,976)
Common stock issued for warrants exercised Total (in shares)																																					675,000					675,000
Common stock issued for warrants exercised Total																																					$ 675	336,825				$ 337,500
Common stock issued in offering (in shares)		714,286							6,282,400
Common stock issued in offering		$ 714	$ 249,286				$ 250,000		$ 6,282	$ 1,968,265				$ 1,974,547
Common stock to be issued for bonus and compensation (in shares)																																					428,635
Common stock to be issued for bonus and compensation																																					$ 429	790,237				790,666
Common stock to be issued for services (in shares)																							607,784														147,438
Common stock to be issued for services																							$ 608	$ 292,792				$ 293,400									$ 147	66,997				67,144
Common stock issued for payment of consulting services (in shares)																							339,058
Common stock issued for payment of consulting services																							$ 339	147,616				147,955
Overallotment of securities, initial derivative reclassifications (in shares)																																					(3,360,830)
Overallotment of securities, initial derivative reclassifications																																					$ (3,361)	(2,199,664)				(2,203,025)
Shares and warrants issued, previously classified as derivative liability (in shares)																																					1,263,899
Shares and warrants issued, previously classified as derivative liability																																					$ 1,264	1,721,562				1,722,826
Settlement of derivative liability																																						4,115,778				4,115,778
Net loss																																							(7,524,368)	(55,872)		(7,580,240)
Balance at Dec. 31, 2019																																					$ 49,410	96,082,324	(93,524,297)	(67,274)	(911,516)	1,628,647
Balance (in shares) at Dec. 31, 2019																																					49,410,176
Stock Compensation																																						550,349				550,349
Common stock issued for warrants exercised Total (in shares)																																					1,163,775
Common stock issued for warrants exercised Total																																					$ 1,163	1,016,860				1,018,023
Common stock issued in offering (in shares)									5,420,000							6,770,000
Common stock issued in offering									$ 5,420	$ 4,621,022				$ 4,626,442		$ 6,770	$ 13,410,074				$ 13,416,844
Common stock to be issued for bonus and compensation (in shares)																																					52,566
Common stock to be issued for bonus and compensation																																					$ 53	59,959				60,012
Common stock to be issued for services (in shares)																							481,685							121,527
Common stock to be issued for services																							$ 490	$ 837,970				$ 838,460		$ 122	$ 238,065				$ 238,187
Net loss																																							(7,337,273)	(51,539)		(7,388,812)
Common stock issued to employees for bonuses (in shares)																																					414,736
Common stock issued to employees for bonuses																																					$ 406	734,264				734,670
Acquired controlling interest in Milestone Advanced Cosmetic Systems																																							(24,387)	24,387
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period (in shares)																																					336,970
Common stock issued to employee for option exercised																																					$ 337	383,809				384,146
Balance (in shares) at Dec. 31, 2020																																					64,171,435
Balance at Dec. 31, 2020																																					$ 64,171	$ 117,934,696	$ (100,885,957)	$ (94,426)	$ (911,516)	$ 16,106,968

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Cash flows from operating activities:
Net loss	$ (7,388,812)	$ (7,580,240)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation expense	42,937	47,495
Amortization of intangibles	53,012	53,013
Stock based compensation	550,349	183,888
Employees paid in stock	794,732	857,810
Consulting expense paid in stock	838,410	441,355
Non-cash operating lease expense	34,332
Earnings on China joint venture	(97,887)	(81,324)
Change in fair value of derivative liability		3,635,580
Changes in operating assets and liabilities:
Decrease in accounts receivable	630,009	267,791
Decrease in accounts receivable, related party		100,000
Decrease (increase) in other assets	11,755	(9,027)
(Increase) decrease in inventories	(799,670)	300,542
Decrease (increase) in advances on contracts	296,460	(61,879)
Decrease (increase) in prepaid expenses and other current assets	103,148	(104,522)
Decrease in accounts payable	(896,453)	320,239
Decrease in accounts payable, related party	(973,614)	(303,346)
Decrease in deferred cost, related party		50,000
Increase in accrued expenses	50,323	273,537
(Decrease) in accrued expenses, related party	(233,959)	(70,200)
(Decrease) in deferred revenue, related party		(100,000)
Net cash used in operating activities	(6,984,928)	(1,779,288)
Cash flows from investing activities:
Purchase of property and equipment	(21,438)	(9,916)
Net cash used in investing activities	(21,438)	(9,916)
Cash flows from financing activities:
Proceeds from exercise of warrants	1,018,023	337,500
Payments finance lease obligations	(7,622)
Common stock issued to employee for option exercised	384,146
Net proceeds from note payable	276,180
Net proceeds from Public Offering	18,043,284	1,974,547
Net proceeds from Private Placement Offering		250,000
Net cash provided by financing activities	19,714,011	2,562,047
Net increase (decrease) in cash and cash equivalents	12,707,645	772,843
Cash and cash equivalents at beginning of period	1,516,272	743,429
Cash and cash equivalents at end of period	14,223,917	1,516,272
Supplemental non-cash disclosure of cash flow information:
Initial recognition of operating lease-right of use assets	(706,071)	(166,292)
Initial recognition of operating lease right to used liabilities	$ 706,071	$ 166,292

Note A - Organization and Busin

Note A - Organization and Business	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	NOTE A — ORGANIZATION AND BUSINESS All references in this report to “Milestone Scientific,” “us,” “our,” “we,” the “Company” or “Milestone” refer to Milestone Scientific Inc., and its consolidated subsidiaries, Wand Dental, Inc., Milestone Advanced Cosmetic Systems, Inc., Milestone Medical, Inc. and Milestone Education LLC (all described below), unless the context otherwise indicates. Milestone Scientific is the owner of the following registered U.S. trademarks: C ompuDent®; CompuMed®; CompuFlo®; DPS Dynamic Pressure Sensing technology®; Milestone Scientific ®; the Milestone logo ®; SafetyWand®; STA Single Tooth Anesthesia System®; and The Wand ®. Milestone Scientific was incorporated in the State of Delaware in August 1989. The Wand CompuDent , STA Single Tooth Anesthesia System CompuMed . CompuDent CompuMed 60 June 2017, 510 CompuFlo December 31, 2020 seven 7 In December 2016, 510 not 510 510 2019, 510 not 2019. 510 2021, In February 2019, $2.0 5,715,000 1,428,750 $198,000 567,400 141,850 February 2019, $250,000 714,286 178,571 Bp4 In April June 2020, two $4.6 $13.4

Note B - Liquidity and Uncertai

Note B - Liquidity and Uncertainties	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Substantial Doubt about Going Concern [Text Block]	NOTE B- LIQUIDITY AND UNCERTAINTIES The Company has evaluated whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the Company's ability to continue as a going concern within one In April June 2020, two $4.6 $13.4 December 31, 2020, $14.2 $12.7 December 31, 2019. two one The coronavirus (COVID- 19 December 2019 third 12 months ended December 31, 2020 Although there was an increase in dental instrument and disposable sell through to dentists beginning in the third 2020, 19 may

Note C - Summary of Significant

Note C - Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Significant Accounting Policies [Text Block]	NOTE C — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 1. The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States ("GAAP") and include the accounts of Milestone Scientific and its wholly owned and majority owned subsidiaries, including, Wand Dental (wholly owned), Milestone Advanced Cosmetic (majority owned) and Milestone Medical (majority owned). All significant, intra-entity transactions and balances have been eliminated in the consolidation. 2. Certain reclassifications have been made to the 2019 2020 no 3. The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions in determining the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and reported amounts of revenues and expenses during the reporting period. The most significant estimates relate to the allowance for doubtful accounts, inventory valuation, and cash flow assumptions regarding evaluations for impairment of long-lived assets and going concern considerations, and valuation allowances on deferred tax assets. Actual results could differ from those estimates . 4. The Company recognizes revenue when its customer obtains control of promised goods or services, in an amount that reflects the consideration which the Company expects to receive in exchange for those goods or services. To perform revenue recognition, the Company performs the following five i. identification of the promised goods or services in the contract; ii. determination of whether the promised goods or services are performance obligations including whether they are distinct in the context of the contract; iii. measurement of the transaction price, including the constraint on variable consideration; iv. allocation of the transaction price to the performance obligations based on estimated selling prices; and v. recognition of revenue when (or as) the Company satisfies each performance obligation. A performance obligation is a promise in a contract to transfer a distinct good or service to the customer and is the unit of account in ASC 606. The Company derives its revenues from the sale of its products, primarily dental instruments, handpieces, and other related products. The Company sells its products through a global distribution network and that includes both exclusive and non-exclusive distribution agreements with related and third Revenue from product sales is recognized upon transfer of control of a product to a customer, generally upon date of shipment. For certain arrangements where the shipping terms are FOB destination, revenue is recognized upon delivery. The Company has no Sales Returns The Company records allowances for product returns as a reduction of revenue at the time product sales are recorded. Several factors are considered in determining whether an allowance for product returns is required, including the customers' return rights and the Company's historical experience with returns and the amount of product in the distribution channel not may Financing and Payment Our payment terms differ by geography and customer, but payment is generally required within 90 Disaggregation of Revenue We operate in two December 31, 2020 2019. 5. A variable interest entity ("VIE") is an entity that either (i) has insufficient equity to permit the entity to finance its activities without additional subordinated financial support or (ii) has equity investors who lack the characteristics of a controlling financial interest. A VIE is consolidated by its primary beneficiary. The primary beneficiary has both the power to direct the activities that most significantly impact the entity's economic performance and the obligation to absorb losses or the right to receive benefits from the entity that could potentially be significant to the VIE. If Milestone Scientific determines that it has operating power and the obligation to absorb losses or receive benefits, Milestone Scientific consolidates the VIE as the primary beneficiary. Milestone Scientific's involvement constitutes power that is most significant to the entity when it has unconstrained decision-making ability over key operational functions within the entity. Because Milestone Scientific has a variable interest in Milestone China, it considered the guidance in ASC 810, ● Power Criterion: The power to direct the activities that most significantly impact the entity's economic performance; and ● Losses/Benefits Criterion: The obligation to absorb losses that could potentially be significant or the right to receive benefits that could potentially be significant to the VIE Milestone Scientific does not not not 810. not 6. Milestone Scientific considers all highly liquid investments purchased with an original maturity of three December 31, 2020 2019 $13.1 $302,000 may December 31, 2020, $700,000 7. Milestone Scientific sells a significant amount of its product on credit terms to its major distributors. Milestone Scientific estimates losses from the ability or inability of its customers to make payments on amounts billed. Most credit sales are due within 90 not December 31, 2020 2019, $10,000 8. Inventories principally consist of finished goods and component parts stated at the lower of cost ( first first The valuation allowance creates a new cost basis for the inventory, and it is not 9. Investments in which Milestone Scientific can exercise significant influence, but do not may 10. Equipment is recorded at cost, less accumulated depreciation. Depreciation expense is computed using the straight-line method over the estimated useful lives of the assets, which range from two seven 11. Patents are recorded at cost to prepare and file the applicable documents with the US Patent Office, or internationally with the applicable governmental office in the respective country. The costs related to these patents are being amortized using the straight-line method over the estimated useful life of the patent. Patents and other developed technology acquired from another business entity are recorded at acquisition cost and be amortized at the estimated useful life. Patent defense costs, to the extent applicable, are expensed as incurred. 12. Long-lived assets with finite lives are tested for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not • significant under performance relative to expected historical or projected future operating results, • significant changes in the manner of our use of the acquired assets or the strategy for our overall business • significant negative industry or economic trends • significant technological changes, which would render the technology obsolete Recoverability of assets that will continue to be used in the Company's operations is measured by comparing the carrying value to the future net undiscounted cash flows expected to be generated by the asset or asset group. Future undiscounted cash flows include estimates of future revenues, driven by market growth rates, and estimated future costs. 13. On April 27, 2020, $276,000, March 27, 2020. The Loan, which was in the form of a Note dated April 27, 2020, April 27, 2022, 1.00% November 26, 2020. may no may February 15, 2020. may 14. Research and development costs, which consist principally of new product development costs payable to third 15. Milestone Scientific accounts for income taxes pursuant to the asset and liability method which requires deferred income tax assets and liabilities to be computed for temporary differences between the financial statement and tax basis of assets and liabilities that will result in taxable or deductible amounts in the future based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. At December 31, 2020 2019, no No 2017, 2018 2019 16. Milestone Scientific presents “basic” earnings (loss) per common share applicable to common stockholders and, if applicable, “diluted” earnings (loss) per common share applicable to common stockholders pursuant to the provisions of ASC 260, Since Milestone Scientific had net losses in the year ended December 31, 2020 2019, not 8,397,836 2,336,611 December 31, 2020 2019, 17. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants in the principal market at the measurement date (exit price). We are required to classify fair value measurements in one ● Level 1 ● Level 2 1 ● Level 3 Financial assets and liabilities are classified based on the lowest level of input that is significant to the fair value measurement. Our assessment of the significance of an input to the fair value measurement requires judgment and may December 31, 2020 2019 not During the year ended December 31, 2019 not 3 1 December 17, 2019, 3 December 31, 2019 Balance at beginning of year $ - Warrants issued in connection with public offering (See Note I) 376,497 Change in fair value of derivative liability 422,484 Employee options reclassified as derivative liability 500,000 Change in value of derivative securities – exercised (655,000 ) Reversal of derivative liability for exercised warrants 820,954 Reversal of Level 3 of derivative liability to equity upon authorized share increase (1,464,935 ) Balance at end of period $ - 18. The Company does not 815, 19. Milestone Scientific accounts for stock-based compensation under ASC Topic 718, 718 The fair value of the non-employee options were also estimated on the date of grant using the Black Scholes option-pricing model. See Note J. 20. In December 2019, 2019 12, 740 2019 12 December 15, 2020. not In January 2020, 2020 01, 321 323 815 2020 01 December 15, 2021, not In August 2020, 2020 06, 470 20 815 40 2020 06 December 15, 2021, not

Note D - Inventories

Note D - Inventories	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Inventory Disclosure [Text Block]	NOTE D — INVENTORIES Inventories consist of the following: December 31, 2020 December 31, 2019 Dental finished goods, net $ 1,888,141 $ 1,306,763 Medical finished goods, net 200,327 213,861 Component parts and other materials 331,711 99,885 Total inventories $ 2,420,179 $ 1,620,509 At December 31, 2020, $450,000 $3,000. July 2019, $151,000 2018. December 31, 2019, $450,000 $318,000. 2020 $315,000

Note E - Advances on Contracts

Note E - Advances on Contracts	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Advances to Contract Manufacturer [Text Block]	NOTE E — ADVANCES ON CONTRACTS The advances on contracts represent funding of future dental STA, and epidural inventory purchases and epidural replacements parts. The balance of the advances as of December 31, 2020 2019 $414,000 $710,000,

Note F - Investment in and Tran

Note F - Investment in and Transactions with Equity Investees	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Equity Method Investments and Joint Ventures Disclosure [Text Block]	NOTE F – INVESTMENT IN AND TRANSACTIONS WITH EQUITY INVESTEES Milestone China Ltd. Ownership In June 2014, $1 forty 40% 75% In first 2020, 19 28.4% Related Party Transactions Milestone China is Milestone Scientific's exclusive distributor in China. During 2017 2018, 2018, $2.8 $950,000 During the year ended December 31, 2020 100 $75,000. December 31, 2020, $183,000 December 31, 2019, 2018 $259,000, $104,000 In April 2020, 2018, not $370,260 $100,000 April 2020, $170,260 April 23, 2020, $1.59 June 2020, $100,000 July 2020. $1.4 $370,260 twelve December 31, 2020. In May 2020, 50% $900,000 50% one $900,000 100% Gross Profit Deferral Due to timing differences of when the inventory sold to Milestone China is recognized and when Milestone China sells the acquired inventory to third 323 40% third At December 31, 2020 2019, $243,000 $340,000, twelve December 31, 2020 2019 $97,887 $81,324 third Equity Method Disclosures Milestone Scientific, in previous years, reduced its investment in Milestone China to zero $4.3 December 31, 2019 $ 5.9 December 31, 2020, The following includes summarized financial information of Milestone China for the year ending December 31, 2019. December 31, 2019 Assets: Current assets $ 8,392,858 Non-current assets 5,082,313 Total assets: $ 13,475,171 Liabilities and stockholders' deficit: Current liabilities $ 17,910,452 Stockholders' deficit (4,435,281 ) Total liabilities and stockholders' deficit $ 13,475,171 December 31, 2019 Net sales $ 3,401,025 Cost of goods sold 1,724,882 Gross profit 1,676,143 Other expenses (3,996,663 ) Net loss $ (2,320,520 ) In first 2020, However, as of the filing date of this Quarterly Report, due to the COVID- 19 The following includes summarized combined financial information of Milestone China and Anhui for the year ending December 31, 2020. December 31, 2020 Assets: Current assets $ 4,726,883 Non-current assets 4,040,327 Total assets: $ 8,767,210 Liabilities and stockholders' deficit: Current liabilities $ 10,885,019 Stockholders' deficit (2,117,809 ) Total liabilities and stockholders' deficit $ 8,767,210 December 31, 2020 Net sales $ 4,183,774 Cost of goods sold 2,895,092 Gross profit 1,288,682 Other expenses (5,376,391 ) Net loss $ (4,087,709 )

Note G - Furniture, Fixtures an

Note G - Furniture, Fixtures and Equipment	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	NOTE G— FURNITURE, FIXTURES AND EQUIPMENT 2020 2019 Furniture, Fixtures and Equipment consist of the following: Leasehold improvements $ 24,734 $ 24,734 Office furniture and equipment 174,147 134,947 Molds 7,200 7,200 Trade show displays 151,462 151,462 Computers and software 262,290 280,577 Tooling Safety Wand 125,022 125,022 Tooling equipment-STA & Wand 11,100 11,100 EPI and IA Instruments 82,363 82,363 STA Trials Instruments 63,752 63,752 Total 902,070 881,157 Less accumulated depreciation (871,341 ) (836,181 ) Total $ 30,729 $ 44,976 Depreciation expense was approximately $43,000 $47,500 December 31, 2020 2019,

Note H - Patents

Note H - Patents	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	NOTE H — PATENTS December 31, 2020 Cost Accumulated Amortization Net Patents-foundation intellectual property $ 1,377,863 $ (1,048,614 ) $ 329,249 Total $ 1,377,863 $ (1,048,614 ) $ 329,249 December 31, 2019 Cost Accumulated Amortization Net Patents-foundation intellectual property $ 1,377,863 $ (995,603 ) $ 382,260 Total $ 1,377,863 $ (995,603 ) $ 382,260 Patents are amortized utilizing the straight-line method over estimated useful lives ranging from 3 20 $53,013 December 31, 2020 2019, 2021 2025 $53,000, $53,000, $47,000, $33,000 $24,000.

Note I - Stockholders' Equity

Note I - Stockholders' Equity	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	NOTE I — STOCKHOLDERS' EQUITY PUBLIC OFFERING AND PRIVATE PLACEMENT In February 2019, $2.0 5,715,000 1,428,750 5 $0.50 $198,000 567,400 141,850 Also, in February 2019, $250,000 714,286 178,571 Bp4 Bp4's 5 $0.50 In the second 2020, two April 2020, $5.1 5,420,000 2,710,000 $0.95 $1.20 three 3 June 2020, second $14.6 6,770,000 3,749,000 $2.15 $2.60 three 3 WARRANTS The following table summarizes information about shares issuable under warrants outstanding at December 31, 2020: Warrant shares outstanding Weighted Average exercise price Weighted Average remaining life Intrinsic value Outstanding at January 1, 2019 1,592,775 2.55 0.21 Issued 1,749,171 0.50 4.10 1,556,762 Exercised (675,000 ) 532,413 Expired or cancelled (1,592,775 ) 2.55 - - Outstanding and exercisable at December 31,2019 1,074,171 0.50 4.10 956,012 Issued 6,459,000 2.01 3.00 $ - Exercised (1,163,775 ) 0.85 - - Expired or cancelled - - - Outstanding and exercisable at December 31, 2020 6,369,396 1.97 2.48 $ 2,784,117 PREFERRED STOCK In May 2014, $10 $3 two million $1.50 $7 7,000 $1,000 $2.545, May 14, 2019. These shares were mandatory convertible on May 14, 2019, $2.54 $1.50 not $3.15 On May 14, 2019, $1.17 5,982,906 SHARES TO BE ISSUED As of December 31, 2020 2019, 2,256,844 2,226,473 As of December 31, 2020 2019, 171,485 149,287 The following table summarizes information about shares to be issue at December 31, 2020. December 31, 2020 December 31, 2019 Shares-to-be-issued, outstanding January 1, 2020 and 2019, respectively 2,375,760 2,470,566 Granted in current period 642,667 2,103,793 Issued in current period (590,098 ) (2,198,599 ) Shares-to be issued outstanding December 31, 2020 and 2019, respectively 2,428,329 2,375,760 OUTSTANDING EQUITY INSTRUMENTS IN EXCESS OF AUTHORIZED SHARES As a result of the shares and warrants issued in the public and private offerings as well as other issuance of common stock during 2019, not During 2019, 1.6 2016 1.7 2019 0.6 3.4 $376,000, $422,000, $1,405,000, 665,000 2019, 1.3 $0.5 $0.5 $0.65 $1.07 The fair value of the Company's shares to be issued is measured using the trading price of the Company's stock on the measurement and reclassification dates and the fair value of the warrants and stock options is determined using a Black-Scholes option pricing model on the measurement and reclassification dates. On December 17, 2019, 75,000,000, 1.6 2016 1.1 2019 0.6 2.1 - $860,000, $40,000 $1,800,000, $2.6 December 17, 2019, - $1,095,000, $380,000, $2,640,000, $4.1 The following assumptions were used to value the warrants and stock options at the reclassification to liability date: 2016 Warrants 2019 Warrants Employee Stock Options Fair Value of Common Stock $ 0.36-$.83 $ 0.33 $ 1.07 1.60 Expected Term .2-.5 years 4.9 years 1.1 – 2.22 years Volatility 86% 100 % 83 % 91.8 102.3 % Dividend yield 0.00 % 0.00 % 0.00 % Exercise Price $ 2.55 $ 0.50 $ 1.04 2.09 Risk-free interest rate 1.88% 2.09 % 2.30 % 1.68 1.53 % Weighted average fair value of securities granted $ - $ 0.22 $ 0.72 Number of shares underlying securities granted 1,592,775 1,749,171 592,358 During the year ended December 31, 2019 675,000 2019 Warrants Fair Value of Common Stock $ 0.83 1.42 Expected Term 4.2 -4.3 years Volatility 86 87 % Dividend yield 0.00 % Exercise Price $ 0.50 Risk-free interest rate 1.38 1.73 % Weighted average fair value of warrants exercised $ 0.98 Number of shares underlying warrants exercised 665,000 The reclassification to additional paid in capital was approximately $655,000, $500,000 2019, 1.3 $0.84 $1.07 $500,000 In December 2019, 75,000,000, 2016 Warrants 2019 Warrants Employee Stock Options Fair Value of Common Stock $ 1.28 $ 1.28 $ 1.28 Expected Term 0.1 years 4.1 years 1- 2.1 years Volatility 38 % 88 % 92 102 % Dividend yield 0.00 % 0.00 % 0.00 % Exercise Price $ 2.55 $ 0.50 $ 1.04 2.09 Risk-free interest rate 1.56 % 1.71 % 1.53 1.63 % Weighted average fair value of warrants granted $ - $ 1.01 $ 0.64 Number of shares underlying warrants granted 1,592,775 1,084,171 592,358 The reclassification to additional paid in capital for the 2016 2019 $1,095,000, $380,000, - $860,000, $40,000 2.1 $2.7 $1.8

Note J - Stock Option Plans

Note J - Stock Option Plans	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Share-based Payment Arrangement [Text Block]	NOTE J — STOCK OPTION PLANS In June 2011, 2011 "2011 2,000,000 2016 4,000,000. three five December 31, 2020 424,425 The Milestone Scientific Inc. 2020 2,000,000 December 2030. may not three five December 31, 2020 no 2,000,000 Milestone Scientific recognizes compensation expense over the requisite service period and in the case of performance-based options over the period of the expected performance. For the twelve December 31, 2020 2019, $537,000, $181,000 As of December 31, 2020 2019, $936,442 $82,526 2.98 1.75 December 31, 2020 2019, A summary of option activity for employees under the plans and changes during the years ended December 31, 2020 2019 Number of Options Weighted Averaged Exercise Price $ Weighted Average Remaining Contractual Life (Years) Aggregate Intrinsic Options Value $ Options outstanding December 31, 2019 1,670,221 1.71 2.40 - Granted - - - - Exercised during 2019 - - - - Forfeited or expired (457,779 ) 1.96 - - Options outstanding December 31, 2019 1,212,442 1.61 2.00 - Granted during 2020 1,135,277 2.00 4.82 137,186 Exercised during 2020 (336,970 ) 1.14 - - Forfeited or expired during 2020 (57,306 ) 3.89 - - Options outstanding December 31, 2020 1,953,443 1.88 3.09 476,964 Exercisable, December 31, 2020 1,169,925 1.79 1.90 385,507 The Company used the following assumptions to calculate the fair value of the stock option grants using the Black-Scholes option pricing model on the measurement date during the year ended December 31, 2020, 1.73% 1.81%, 89.80% 92.90% 3 5 0% $1.99 $2.16. A summary of option activity for non-employees under the plans and changes during the years ended December 31, 2020 2019, Number of Options Weighted Averaged Exercise Price $ Weighted Average Remaining Contractual Life (Years) Aggregate Intrinsic Options Value $ Options outstanding December 31, 2019 33,332 1.87 2.94 - Granted 16,666 0.55 4.43 13,999 Exercised during 2019 - - - - Options outstanding December 31, 2019 49,998 1.87 2.94 Granted during 2020 33,332 1.71 4.60 13,666 Exercised during 2020 - - - - Forfeited or expired during 2020 (8,333 ) 2.70 - Options outstanding December 31, 2020 74,997 1.41 3.18 54,748 Exercisable, December 31, 2020 47,220 1.38 2.55 36,915 The fair value of the non-employee options was estimated on the date of grant using the Black Scholes option-pricing model at the date of grant. For the twelve December 31, 2020 2019, $13,600 $2,400 The Company used the following assumptions to calculate the fair value of the stock option grants using the Black-Scholes option pricing model on the measurement date during the year ended December 31, 2020, 0.2% 0.5 86.97% 94.05%, 5 0% $1.65 $1.75.

Note K - Employment Contract an

Note K - Employment Contract and Consulting Agreements	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Employment and Consulting Agreements [Text Block]	NOTE K–EMPLOYMENT CONTRACT AND CONSULTING AGREEMENTS Employment Contracts On December 1, 2016, $280,000 one September 1, 2016 August 31, 2017 ( one September 1st August 31st June 1st not May 2020, In July 2017, ten $300,000 $100,000 $200,000 first fifteen 15 one 280G 4 In July 2017, ten $100,000 On December 19, 2017, not no may

Note L - Income Taxes

Note L - Income Taxes	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Income Tax Disclosure [Text Block]	NOTE L — INCOME TAXES Due to Milestone Scientific's history of operating losses, a full valuation allowances have been provided for all of Milestone Scientific's deferred tax assets. At December 31, 2020 2019, no Deferred tax attributes resulting from differences between financial accounting amounts and tax bases of assets and liabilities at December 31, 2020 2019 2020 2019 Allowance for Doubtful Accounts $ 2,000 $ 2,000 Warranty Reserve 5,000 5,000 Impaired Assets - - Inventory Reserve 110,000 178,000 Deferred Officer's Compensation 816,000 820,000 Depreciation and Amortization (67,000 ) (103,000 ) Net Operating Loss Carryforwards 17,993,000 16,504,000 Tax Credits 416,000 384,000 Other 10,000 (28,000 ) Subtotal 19,285,000 17,762,000 Valuation allowance (19,285,000 ) (17,762,000 ) Non-current deferred tax asset - - As of December 31, 2020 $66,000,000. December 31, 2019, $59,000,000, December 31, 2017 December 2037. 2020 2019 $3.4 $4.5 2018 indefinitely. State net operating losses were approximately $56,300,000 56,700,000 December 31, 2020 2019, December 2040. The utilization of Milestone Scientific's net operating losses may 382 may 100% As of December 31, 2020, 2019, $24,000 $18,000, Accounting for uncertainties in income taxes prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return, and provides guidance on derecognition, classification, interest and penalties, disclosure, and transition. At December 31, 2020 2019, no No 2017, 2018, 2019 A reconciliation of the statutory tax rates for the years ended December 31, 2020 2019 Statutory rate 21 % 21 % State income tax-all states 1 4 Warrant Revaluation - (11 ) NOL Expiration (11 ) (22 ) Other 8 (3 ) Subtotal 19 % -11 % Valuation allowance -19 % 11 % Effective tax rate - -

Note M - Segment and Geographic

Note M - Segment and Geographic Data	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Product Sales and Significant Customers and Vendors Disclosure [Text Block]	NOTE M — SEGMENT AND GEOGRAPHIC DATA We conduct our business through two not The following tables present information about our reportable and operating segments: Years Ended December 31, Sales Net Sales: 2020 2019 Dental $ 5,421,436 $ 8,336,901 Medical 15,800 37,600 Total net sales $ 5,437,236 $ 8,374,501 Operating Income (Loss): 2020 2019 Dental $ 817,355 $ 2,775,730 Medical (3,338,411 ) (2,350,103 ) Corporate (4,932,062 ) (4,424,620 ) Total operating loss $ (7,453,118 ) $ (3,998,993 ) Depreciation and Amortization: 2020 2019 Dental $ 9,896 $ 15,793 Medical 5,693 8,392 Corporate 80,360 76,323 Total depreciation and amortization $ 95,949 $ 100,508 Income (loss) before taxes and equity in earnings of affiliates: 2020 2019 Dental $ 807,770 $ 2,774,359 Medical (3,342,853 ) (2,353,194 ) Corporate (4,936,116 ) (8,064,603 ) Total loss before taxes and equity in earnings of affiliate $ (7,471,199 ) $ (7,643,438 ) Total Assets 2020 2019 Dental $ 6,035,645 $ 5,008,324 Medical 923,658 590,727 Corporate 12,612,147 957,238 Total loss before taxes and equity in earnings of affiliate $ 19,571,450 $ 6,556,289 The following table presents information about our operations by geographic area as December 31, 2020 2019. Total Product Sales-Dental 2020 2019 Domestic-US $ 2,118,186 $ 4,512,904 International Rest of World 3,225,850 3,665,347 International-China 77,400 158,650 Total Product Sales-Dental $ 5,421,436 $ 8,336,901 Total Product Sales-Medical Domestic-US $ 2,000 $ 13,700 International Rest of World 13,800 23,900 International-China - - Total Product Sales-Medical $ 15,800 $ 37,600 Domestic-US and Canada $ 2,120,186 $ 4,526,604 International Rest of World 3,239,650 3,689,247 International-China 77,400 158,650 Total $ 5,437,236 $ 8,374,501

Note N - Concentrations

Note N - Concentrations	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Concentration Risk Disclosure [Text Block]	NOTE N-- CONCENTRATIONS Milestone Scientific has informal arrangements with third CompuDent CompuMed December 31, 2020 2019. For the twelve December 31,2020 38% one twelve December 31, 2019, 46% one Accounts receivable for the major customer/distributors amounted to approximately or 69%, December 31, 20120. 71% December 31, 2019.

Note O - Related Party Transact

Note O - Related Party Transactions	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	NOTE O -- RELATED PARTY TRANSACTIONS United Systems Milestone Scientific has a manufacturing agreement with United Systems (whose controlling shareholder, Tom Cheng, is a significant stockholder of Milestone Scientific), the principal manufacturers of its handpieces, pursuant to which it manufactures products under specific purchase orders, but without minimum purchase commitments. Purchases from this manufacturer were approximately $1,850,000 $1,200,000 twelve December 31, 2020 2019, December 31, 2020 December 31, 2019, $362,000 $943,000, In February 2019, 285,714 $0.35 $100,000 July 2019. April 29, 2020, $370,260 Milestone China Milestone Scientific owns a 40% Other In August 2016, three $100,000 December 31, 2020 2019, December 2019, one $100,000. In January 2017, twelve twelve $60,000 $80,000 December 31, 2019 2018, September 30, 2020. As of December 31, 2020 2019 $275,000, $380,000, The Company engaged Gian Domenico Trombetta, former CEO of Wand Dental Inc. as a consultant for a period of twelve October 1, 2020 September 30, 2021). twelve $60,000 The Director of Clinical Affairs' royalty fee was approximately $267,000 $403,000 December 31, 2020 2019, $156,000 December 31, 2020, 2019. December 31, 2020 2019 $127,000 $390,000, On March 2, 2021, May 9, 2027, 2.5% January 1, 2005 February 25, 2021 five 5% two one 2.5% May 9, 2027 five 5% May 9, 2027

Note P - Commitments

Note P - Commitments	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	NOTE P — COMMITMENTS ( 1 Milestone Scientific has informal arrangements with third July 2019, 1,400 December 31, 2020, $147,224 $100,090 As of December 31, 2020, $607,735 $259,435 The company also has advances on an open purchase order for long lead items for a future purchase order for the manufacturing of Epidural instrument in 2021 $55,000. See Note R- Subsequent Events ( 2 Operating Leases As of December 31, 2020, $597,770 $630,012, $72,031 $557,981 December 31, 2019, $15,977 $15,977. December 31, 2020, five $34,683. December 31, 2020, $36,403, $7,796 $28,607 In August 2019, not seven 7 January 8, 2020. April 1, 2020 January 1 $9,275 $10,898 $2.00 $11,130 not The Company identified and assessed the following significant assumptions in recognizing its right-of-use assets and corresponding lease liabilities: ● As the Company's leases do not ● Since the Company elected to account for each lease component and its associated non-lease components as a single combined lease component, all contract consideration was allocated to the combined lease component. ● The expected lease terms include non-cancellable lease periods. Renewal option periods are not not The components of lease expense as of December 31, 2020 Years Ended 12/31/2020 12/31/2019 Cash paid for operating lease liabilities 109,654 158,218 Cash paid for finance lease liabilities 10,307 - Right-of-use assets obtained in exchange for new operating lease liabilities (1) 663,009 - Property and equipment obtained in exchange for new finance lease liabilities 43,242 - Weighted Average Remaining Lease Term Finance leases 4.04 years 0.2 years Operating leases 6.25 years Weighted-average discount rate - operating leases 9.2% 9.2% Maturity of lease liabilities As of December 31, 2020 As of December 31, 2019 2020 16,030 2021 135,953 - 2022 138,735 - 2023 141,518 - 2024 144,300 - 2025 136,776 - Thereafter 174,602 - Total lease payments 871,884 16,030 Less: interest (205,469) (53 ) Present value of lease liabilities 666,415 15,977 ( 3 The technology underlying the Safety Wand® and CompuFlo CompuDent January 1, 2005. 2.5% 5% third The Director of Clinical Affairs' royalty fee was approximately $267,000 $403,000 December 31, 2020 2019, $156,000 December 31, 2020, 2019, December 31, 2020 2019 $127,000 $390,000,

Note Q - Benefit Plan

Note Q - Benefit Plan	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Retirement Benefits [Text Block]	NOTE Q — BENEFIT PLAN Milestone Scientific has a Defined Contribution Plan that allows eligible employees to contribute part of their salary through payroll deductions. Milestone Scientific does not not

Note R - Subsequent Events

Note R - Subsequent Events	12 Months Ended
	Dec. 31, 2020
Notes to Financial Statements
Subsequent Events [Text Block]	NOTE R — SUBSEQUENT EVENTS Since the year ended December 31, 2020, 147,625 $0.50 $73,813. Since the year ended December 31, 2020, 1,190,700 $1.20 $1,428,840. Since the year ended December 31, 2020, 580,601 $2.60 $1,509,563. In January 2021, 2,000 $1,518,364. On March 2, 2021, May 9, 2027, 2.5% January 1, 2005 February 25, 2021 five 5% two one 2.5% May 9, 2027 five 5% May 9, 2027

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	1. The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States ("GAAP") and include the accounts of Milestone Scientific and its wholly owned and majority owned subsidiaries, including, Wand Dental (wholly owned), Milestone Advanced Cosmetic (majority owned) and Milestone Medical (majority owned). All significant, intra-entity transactions and balances have been eliminated in the consolidation.
Reclassification, Comparability Adjustment [Policy Text Block]	2. Certain reclassifications have been made to the 2019 2020 no
Use of Estimates, Policy [Policy Text Block]	3. The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions in determining the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and reported amounts of revenues and expenses during the reporting period. The most significant estimates relate to the allowance for doubtful accounts, inventory valuation, and cash flow assumptions regarding evaluations for impairment of long-lived assets and going concern considerations, and valuation allowances on deferred tax assets. Actual results could differ from those estimates .
Revenue [Policy Text Block]	4. The Company recognizes revenue when its customer obtains control of promised goods or services, in an amount that reflects the consideration which the Company expects to receive in exchange for those goods or services. To perform revenue recognition, the Company performs the following five i. identification of the promised goods or services in the contract; ii. determination of whether the promised goods or services are performance obligations including whether they are distinct in the context of the contract; iii. measurement of the transaction price, including the constraint on variable consideration; iv. allocation of the transaction price to the performance obligations based on estimated selling prices; and v. recognition of revenue when (or as) the Company satisfies each performance obligation. A performance obligation is a promise in a contract to transfer a distinct good or service to the customer and is the unit of account in ASC 606. The Company derives its revenues from the sale of its products, primarily dental instruments, handpieces, and other related products. The Company sells its products through a global distribution network and that includes both exclusive and non-exclusive distribution agreements with related and third Revenue from product sales is recognized upon transfer of control of a product to a customer, generally upon date of shipment. For certain arrangements where the shipping terms are FOB destination, revenue is recognized upon delivery. The Company has no Sales Returns The Company records allowances for product returns as a reduction of revenue at the time product sales are recorded. Several factors are considered in determining whether an allowance for product returns is required, including the customers' return rights and the Company's historical experience with returns and the amount of product in the distribution channel not may Financing and Payment Our payment terms differ by geography and customer, but payment is generally required within 90 Disaggregation of Revenue We operate in two December 31, 2020 2019.
Consolidation, Variable Interest Entity, Policy [Policy Text Block]	5. A variable interest entity ("VIE") is an entity that either (i) has insufficient equity to permit the entity to finance its activities without additional subordinated financial support or (ii) has equity investors who lack the characteristics of a controlling financial interest. A VIE is consolidated by its primary beneficiary. The primary beneficiary has both the power to direct the activities that most significantly impact the entity's economic performance and the obligation to absorb losses or the right to receive benefits from the entity that could potentially be significant to the VIE. If Milestone Scientific determines that it has operating power and the obligation to absorb losses or receive benefits, Milestone Scientific consolidates the VIE as the primary beneficiary. Milestone Scientific's involvement constitutes power that is most significant to the entity when it has unconstrained decision-making ability over key operational functions within the entity. Because Milestone Scientific has a variable interest in Milestone China, it considered the guidance in ASC 810, ● Power Criterion: The power to direct the activities that most significantly impact the entity's economic performance; and ● Losses/Benefits Criterion: The obligation to absorb losses that could potentially be significant or the right to receive benefits that could potentially be significant to the VIE Milestone Scientific does not not not 810. not
Cash and Cash Equivalents, Policy [Policy Text Block]	6. Milestone Scientific considers all highly liquid investments purchased with an original maturity of three December 31, 2020 2019 $13.1 $302,000 may December 31, 2020, $700,000
Accounts Receivable [Policy Text Block]	7. Milestone Scientific sells a significant amount of its product on credit terms to its major distributors. Milestone Scientific estimates losses from the ability or inability of its customers to make payments on amounts billed. Most credit sales are due within 90 not December 31, 2020 2019, $10,000
Inventory, Policy [Policy Text Block]	8. Inventories principally consist of finished goods and component parts stated at the lower of cost ( first first The valuation allowance creates a new cost basis for the inventory, and it is not
Equity Method Investments [Policy Text Block]	9. Investments in which Milestone Scientific can exercise significant influence, but do not may
Property, Plant and Equipment, Policy [Policy Text Block]	10. Equipment is recorded at cost, less accumulated depreciation. Depreciation expense is computed using the straight-line method over the estimated useful lives of the assets, which range from two seven
Intangible Assets, Finite-Lived, Policy [Policy Text Block]	11. Patents are recorded at cost to prepare and file the applicable documents with the US Patent Office, or internationally with the applicable governmental office in the respective country. The costs related to these patents are being amortized using the straight-line method over the estimated useful life of the patent. Patents and other developed technology acquired from another business entity are recorded at acquisition cost and be amortized at the estimated useful life. Patent defense costs, to the extent applicable, are expensed as incurred.
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	12. Long-lived assets with finite lives are tested for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not • significant under performance relative to expected historical or projected future operating results, • significant changes in the manner of our use of the acquired assets or the strategy for our overall business • significant negative industry or economic trends • significant technological changes, which would render the technology obsolete Recoverability of assets that will continue to be used in the Company's operations is measured by comparing the carrying value to the future net undiscounted cash flows expected to be generated by the asset or asset group. Future undiscounted cash flows include estimates of future revenues, driven by market growth rates, and estimated future costs.
Debt, Policy [Policy Text Block]	13. On April 27, 2020, $276,000, March 27, 2020. The Loan, which was in the form of a Note dated April 27, 2020, April 27, 2022, 1.00% November 26, 2020. may no may February 15, 2020. may
Research and Development Expense, Policy [Policy Text Block]	14. Research and development costs, which consist principally of new product development costs payable to third
Income Tax, Policy [Policy Text Block]	15. Milestone Scientific accounts for income taxes pursuant to the asset and liability method which requires deferred income tax assets and liabilities to be computed for temporary differences between the financial statement and tax basis of assets and liabilities that will result in taxable or deductible amounts in the future based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. At December 31, 2020 2019, no No 2017, 2018 2019
Earnings Per Share, Policy [Policy Text Block]	16. Milestone Scientific presents “basic” earnings (loss) per common share applicable to common stockholders and, if applicable, “diluted” earnings (loss) per common share applicable to common stockholders pursuant to the provisions of ASC 260, Since Milestone Scientific had net losses in the year ended December 31, 2020 2019, not 8,397,836 2,336,611 December 31, 2020 2019,
Fair Value of Financial Instruments, Policy [Policy Text Block]	17. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants in the principal market at the measurement date (exit price). We are required to classify fair value measurements in one ● Level 1 ● Level 2 1 ● Level 3 Financial assets and liabilities are classified based on the lowest level of input that is significant to the fair value measurement. Our assessment of the significance of an input to the fair value measurement requires judgment and may December 31, 2020 2019 not During the year ended December 31, 2019 not 3 1 December 17, 2019, 3 December 31, 2019 Balance at beginning of year $ - Warrants issued in connection with public offering (See Note I) 376,497 Change in fair value of derivative liability 422,484 Employee options reclassified as derivative liability 500,000 Change in value of derivative securities – exercised (655,000 ) Reversal of derivative liability for exercised warrants 820,954 Reversal of Level 3 of derivative liability to equity upon authorized share increase (1,464,935 ) Balance at end of period $ -
Derivatives, Policy [Policy Text Block]	18. The Company does not 815,
Share-based Payment Arrangement [Policy Text Block]	19. Milestone Scientific accounts for stock-based compensation under ASC Topic 718, 718 The fair value of the non-employee options were also estimated on the date of grant using the Black Scholes option-pricing model. See Note J.
New Accounting Pronouncements, Policy [Policy Text Block]	20. In December 2019, 2019 12, 740 2019 12 December 15, 2020. not In January 2020, 2020 01, 321 323 815 2020 01 December 15, 2021, not In August 2020, 2020 06, 470 20 815 40 2020 06 December 15, 2021, not

Note C - Summary of Significa_2

Note C - Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2020
Notes Tables
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	December 31, 2019 Balance at beginning of year $ - Warrants issued in connection with public offering (See Note I) 376,497 Change in fair value of derivative liability 422,484 Employee options reclassified as derivative liability 500,000 Change in value of derivative securities – exercised (655,000 ) Reversal of derivative liability for exercised warrants 820,954 Reversal of Level 3 of derivative liability to equity upon authorized share increase (1,464,935 ) Balance at end of period $ -

Note D - Inventories (Tables)

Note D - Inventories (Tables)	12 Months Ended
	Dec. 31, 2020
Notes Tables
Schedule of Inventory, Current [Table Text Block]	Inventories consist of the following: December 31, 2020 December 31, 2019 Dental finished goods, net $ 1,888,141 $ 1,306,763 Medical finished goods, net 200,327 213,861 Component parts and other materials 331,711 99,885 Total inventories $ 2,420,179 $ 1,620,509

Note F - Investment in and Tr_2

Note F - Investment in and Transactions with Equity Investees (Tables)	12 Months Ended
	Dec. 31, 2020
Notes Tables
Equity Method Investments [Table Text Block]	December 31, 2019 Assets: Current assets $ 8,392,858 Non-current assets 5,082,313 Total assets: $ 13,475,171 Liabilities and stockholders' deficit: Current liabilities $ 17,910,452 Stockholders' deficit (4,435,281 ) Total liabilities and stockholders' deficit $ 13,475,171 December 31, 2019 Net sales $ 3,401,025 Cost of goods sold 1,724,882 Gross profit 1,676,143 Other expenses (3,996,663 ) Net loss $ (2,320,520 ) December 31, 2020 Assets: Current assets $ 4,726,883 Non-current assets 4,040,327 Total assets: $ 8,767,210 Liabilities and stockholders' deficit: Current liabilities $ 10,885,019 Stockholders' deficit (2,117,809 ) Total liabilities and stockholders' deficit $ 8,767,210 December 31, 2020 Net sales $ 4,183,774 Cost of goods sold 2,895,092 Gross profit 1,288,682 Other expenses (5,376,391 ) Net loss $ (4,087,709 )

Note G - Furniture, Fixtures _2

Note G - Furniture, Fixtures and Equipment (Tables)	12 Months Ended
	Dec. 31, 2020
Notes Tables
Property, Plant and Equipment [Table Text Block]	2020 2019 Furniture, Fixtures and Equipment consist of the following: Leasehold improvements $ 24,734 $ 24,734 Office furniture and equipment 174,147 134,947 Molds 7,200 7,200 Trade show displays 151,462 151,462 Computers and software 262,290 280,577 Tooling Safety Wand 125,022 125,022 Tooling equipment-STA & Wand 11,100 11,100 EPI and IA Instruments 82,363 82,363 STA Trials Instruments 63,752 63,752 Total 902,070 881,157 Less accumulated depreciation (871,341 ) (836,181 ) Total $ 30,729 $ 44,976

Note H - Patents (Tables)

Note H - Patents (Tables)	12 Months Ended
	Dec. 31, 2020
Notes Tables
Schedule of Finite-Lived Intangible Assets [Table Text Block]	December 31, 2020 Cost Accumulated Amortization Net Patents-foundation intellectual property $ 1,377,863 $ (1,048,614 ) $ 329,249 Total $ 1,377,863 $ (1,048,614 ) $ 329,249 December 31, 2019 Cost Accumulated Amortization Net Patents-foundation intellectual property $ 1,377,863 $ (995,603 ) $ 382,260 Total $ 1,377,863 $ (995,603 ) $ 382,260

Note I - Stockholders' Equity (

Note I - Stockholders' Equity (Tables)	12 Months Ended
	Dec. 31, 2020
Notes Tables
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]	Warrant shares outstanding Weighted Average exercise price Weighted Average remaining life Intrinsic value Outstanding at January 1, 2019 1,592,775 2.55 0.21 Issued 1,749,171 0.50 4.10 1,556,762 Exercised (675,000 ) 532,413 Expired or cancelled (1,592,775 ) 2.55 - - Outstanding and exercisable at December 31,2019 1,074,171 0.50 4.10 956,012 Issued 6,459,000 2.01 3.00 $ - Exercised (1,163,775 ) 0.85 - - Expired or cancelled - - - Outstanding and exercisable at December 31, 2020 6,369,396 1.97 2.48 $ 2,784,117
Deferred Compensation Arrangement with Individual, Share-based Payments [Table Text Block]	December 31, 2020 December 31, 2019 Shares-to-be-issued, outstanding January 1, 2020 and 2019, respectively 2,375,760 2,470,566 Granted in current period 642,667 2,103,793 Issued in current period (590,098 ) (2,198,599 ) Shares-to be issued outstanding December 31, 2020 and 2019, respectively 2,428,329 2,375,760
Schedule of Warrant or Right Outstanding and Options, Valuation Assumptions [Table Text Block]	2016 Warrants 2019 Warrants Employee Stock Options Fair Value of Common Stock $ 0.36-$.83 $ 0.33 $ 1.07 1.60 Expected Term .2-.5 years 4.9 years 1.1 – 2.22 years Volatility 86% 100 % 83 % 91.8 102.3 % Dividend yield 0.00 % 0.00 % 0.00 % Exercise Price $ 2.55 $ 0.50 $ 1.04 2.09 Risk-free interest rate 1.88% 2.09 % 2.30 % 1.68 1.53 % Weighted average fair value of securities granted $ - $ 0.22 $ 0.72 Number of shares underlying securities granted 1,592,775 1,749,171 592,358 2016 Warrants 2019 Warrants Employee Stock Options Fair Value of Common Stock $ 1.28 $ 1.28 $ 1.28 Expected Term 0.1 years 4.1 years 1- 2.1 years Volatility 38 % 88 % 92 102 % Dividend yield 0.00 % 0.00 % 0.00 % Exercise Price $ 2.55 $ 0.50 $ 1.04 2.09 Risk-free interest rate 1.56 % 1.71 % 1.53 1.63 % Weighted average fair value of warrants granted $ - $ 1.01 $ 0.64 Number of shares underlying warrants granted 1,592,775 1,084,171 592,358
Schedule Of Warrant Or Right Exercised Valuation Assumptions [Table Text Block]	2019 Warrants Fair Value of Common Stock $ 0.83 1.42 Expected Term 4.2 -4.3 years Volatility 86 87 % Dividend yield 0.00 % Exercise Price $ 0.50 Risk-free interest rate 1.38 1.73 % Weighted average fair value of warrants exercised $ 0.98 Number of shares underlying warrants exercised 665,000

Note J - Stock Option Plans (Ta

Note J - Stock Option Plans (Tables)	12 Months Ended
	Dec. 31, 2020
Notes Tables
Share-based Payment Arrangement, Option, Activity [Table Text Block]	Number of Options Weighted Averaged Exercise Price $ Weighted Average Remaining Contractual Life (Years) Aggregate Intrinsic Options Value $ Options outstanding December 31, 2019 1,670,221 1.71 2.40 - Granted - - - - Exercised during 2019 - - - - Forfeited or expired (457,779 ) 1.96 - - Options outstanding December 31, 2019 1,212,442 1.61 2.00 - Granted during 2020 1,135,277 2.00 4.82 137,186 Exercised during 2020 (336,970 ) 1.14 - - Forfeited or expired during 2020 (57,306 ) 3.89 - - Options outstanding December 31, 2020 1,953,443 1.88 3.09 476,964 Exercisable, December 31, 2020 1,169,925 1.79 1.90 385,507 Number of Options Weighted Averaged Exercise Price $ Weighted Average Remaining Contractual Life (Years) Aggregate Intrinsic Options Value $ Options outstanding December 31, 2019 33,332 1.87 2.94 - Granted 16,666 0.55 4.43 13,999 Exercised during 2019 - - - - Options outstanding December 31, 2019 49,998 1.87 2.94 Granted during 2020 33,332 1.71 4.60 13,666 Exercised during 2020 - - - - Forfeited or expired during 2020 (8,333 ) 2.70 - Options outstanding December 31, 2020 74,997 1.41 3.18 54,748 Exercisable, December 31, 2020 47,220 1.38 2.55 36,915

Note L - Income Taxes (Tables)

Note L - Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2020
Notes Tables
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	2020 2019 Allowance for Doubtful Accounts $ 2,000 $ 2,000 Warranty Reserve 5,000 5,000 Impaired Assets - - Inventory Reserve 110,000 178,000 Deferred Officer's Compensation 816,000 820,000 Depreciation and Amortization (67,000 ) (103,000 ) Net Operating Loss Carryforwards 17,993,000 16,504,000 Tax Credits 416,000 384,000 Other 10,000 (28,000 ) Subtotal 19,285,000 17,762,000 Valuation allowance (19,285,000 ) (17,762,000 ) Non-current deferred tax asset - -
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	2020 2019 Statutory rate 21 % 21 % State income tax-all states 1 4 Warrant Revaluation - (11 ) NOL Expiration (11 ) (22 ) Other 8 (3 ) Subtotal 19 % -11 % Valuation allowance -19 % 11 % Effective tax rate - -

Note M - Segment and Geograph_2

Note M - Segment and Geographic Data (Tables)	12 Months Ended
	Dec. 31, 2020
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Years Ended December 31, Sales Net Sales: 2020 2019 Dental $ 5,421,436 $ 8,336,901 Medical 15,800 37,600 Total net sales $ 5,437,236 $ 8,374,501 Operating Income (Loss): 2020 2019 Dental $ 817,355 $ 2,775,730 Medical (3,338,411 ) (2,350,103 ) Corporate (4,932,062 ) (4,424,620 ) Total operating loss $ (7,453,118 ) $ (3,998,993 ) Depreciation and Amortization: 2020 2019 Dental $ 9,896 $ 15,793 Medical 5,693 8,392 Corporate 80,360 76,323 Total depreciation and amortization $ 95,949 $ 100,508 Income (loss) before taxes and equity in earnings of affiliates: 2020 2019 Dental $ 807,770 $ 2,774,359 Medical (3,342,853 ) (2,353,194 ) Corporate (4,936,116 ) (8,064,603 ) Total loss before taxes and equity in earnings of affiliate $ (7,471,199 ) $ (7,643,438 ) Total Assets 2020 2019 Dental $ 6,035,645 $ 5,008,324 Medical 923,658 590,727 Corporate 12,612,147 957,238 Total loss before taxes and equity in earnings of affiliate $ 19,571,450 $ 6,556,289
Sales by Product and by Geographical Region [Table Text Block]	Total Product Sales-Dental 2020 2019 Domestic-US $ 2,118,186 $ 4,512,904 International Rest of World 3,225,850 3,665,347 International-China 77,400 158,650 Total Product Sales-Dental $ 5,421,436 $ 8,336,901 Total Product Sales-Medical Domestic-US $ 2,000 $ 13,700 International Rest of World 13,800 23,900 International-China - - Total Product Sales-Medical $ 15,800 $ 37,600 Domestic-US and Canada $ 2,120,186 $ 4,526,604 International Rest of World 3,239,650 3,689,247 International-China 77,400 158,650 Total $ 5,437,236 $ 8,374,501

Note P - Commitments (Tables)

Note P - Commitments (Tables)	12 Months Ended
	Dec. 31, 2020
Notes Tables
Lease, Cost and Other Information [Table Text Block]	Years Ended 12/31/2020 12/31/2019 Cash paid for operating lease liabilities 109,654 158,218 Cash paid for finance lease liabilities 10,307 - Right-of-use assets obtained in exchange for new operating lease liabilities (1) 663,009 - Property and equipment obtained in exchange for new finance lease liabilities 43,242 - Weighted Average Remaining Lease Term Finance leases 4.04 years 0.2 years Operating leases 6.25 years Weighted-average discount rate - operating leases 9.2% 9.2%
Lessee, Operating Lease, Liability, Maturity [Table Text Block]	Maturity of lease liabilities As of December 31, 2020 As of December 31, 2019 2020 16,030 2021 135,953 - 2022 138,735 - 2023 141,518 - 2024 144,300 - 2025 136,776 - Thereafter 174,602 - Total lease payments 871,884 16,030 Less: interest (205,469) (53 ) Present value of lease liabilities 666,415 15,977

Note A - Organization and Bus_2

Note A - Organization and Business (Details Textual)	Jun. 30, 2020shares	Jun. 30, 2020USD ($)	Apr. 30, 2020USD ($)shares	Mar. 31, 2019USD ($)shares	Feb. 28, 2019USD ($)shares	May 31, 2014USD ($)shares	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)
Number of Countries in which Entity Operates							60
Proceeds from Stock Options Exercised | $							$ 384,146
Proceeds from Issuance of Private Placement | $					$ 250,000	$ 10,000,000		250,000
Proceeds from Issuance of Common Stock | $							$ 18,043,284	$ 1,974,547
Warrants, Public Offering [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares) | shares					1,428,750
Underwrite Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares) | shares				141,850	141,850
Warrants, Private Offering [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares) | shares					178,571
Public Offering [Member]
Proceeds from Issuance or Sale of Equity, Total | $					$ 2,000,000
Stock Issued During Period, Shares, New Issues (in shares) | shares					5,715,000
Proceeds from Stock Options Exercised | $				$ 198,000	$ 198,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period (in shares) | shares				567,400	567,400
Private Placement [Member]
Stock Issued During Period, Shares, New Issues (in shares) | shares					714,286	2,000,000
Proceeds from Issuance of Common Stock | $						$ 3,000,000
April 6, 2020 Public Offering [Member]
Stock Issued During Period, Shares, New Issues (in shares) | shares			5,420,000
Proceeds from Issuance of Common Stock | $			$ 4,600,000
June 30, 2020 Public Offering [Member]
Stock Issued During Period, Shares, New Issues (in shares) | shares	6,770,000
Proceeds from Issuance of Common Stock | $		$ 13,400,000

Note B - Liquidity and Uncert_2

Note B - Liquidity and Uncertainties (Details Textual) - USD ($)	1 Months Ended		12 Months Ended
	Jun. 30, 2020	Apr. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Proceeds from Issuance of Common Stock			$ 18,043,284	$ 1,974,547
Cash and Cash Equivalents, at Carrying Value, Ending Balance			14,223,917	1,516,272
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect, Total			$ 12,707,645	$ 772,843
April 6, 2020 Public Offering [Member]
Proceeds from Issuance of Common Stock		$ 4,600,000
June 30, 2020 Public Offering [Member]
Proceeds from Issuance of Common Stock	$ 13,400,000

Note C - Summary of Significa_3

Note C - Summary of Significant Accounting Policies (Details Textual)	Apr. 27, 2020USD ($)	Dec. 31, 2020USD ($)shares	Dec. 31, 2019USD ($)shares
Number of Operating Segments		2
Short-term Investments, Total		$ 13,100,000	$ 302,000
Cash, Uninsured Amount		700,000
Accounts Receivable, Allowance for Credit Loss, Ending Balance		10,000	10,000
Proceeds from Notes Payable, Total		276,180
Unrecognized Tax Benefits, Ending Balance		0	0
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense, Total		$ 0	$ 0
Options and Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares) | shares		8,397,836	2,336,611
State and Local Jurisdiction [Member]
Open Tax Year		2017 2018 2019
Paycheck Protection Program CARES Act [Member]
Proceeds from Notes Payable, Total	$ 276,000
Minimum [Member]
Property, Plant and Equipment, Useful Life (Year)		2 years
Maximum [Member]
Property, Plant and Equipment, Useful Life (Year)		7 years

Note C - Summary of Significa_4

Note C - Summary of Significant Accounting Policies - Fair Value of Level 3 Instruments (Details) - Derivative Financial Instruments, Liabilities [Member]	12 Months Ended
	Dec. 31, 2019USD ($)
Balance at beginning of year
Warrants issued in connection with public offering (See Note I)	376,497
Change in fair value of derivative liability	422,484
Employee options reclassified as derivative liability	500,000
Change in value of derivative securities – exercised	(655,000)
Reversal of derivative liability for exercised warrants	820,954
Reversal of Level 3 of derivative liability to equity upon authorized share increase	(1,464,935)
Balance at end of period

Note D - Inventories (Details T

Note D - Inventories (Details Textual) - USD ($)	1 Months Ended	12 Months Ended
	Jul. 31, 2019	Dec. 31, 2020	Dec. 31, 2019
Milestone China [Member]
Contract with Customer, Asset, Allowance for Credit Loss, Recovery	$ 151,000
Slow Moving Medical Finished Goods [Member]
Inventory Valuation Reserves, Ending Balance		$ 450,000	$ 450,000
Slow Moving Dental Finished Goods [Member]
Inventory Valuation Reserves, Ending Balance		3,000	$ 318,000
Inventory Write-down		$ 315,000

Note D - Inventories - Summary

Note D - Inventories - Summary of Inventories (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Component parts and other materials	$ 331,711	$ 99,885
Total inventories	2,420,179	1,620,509
Dental Segment [Member]
Finished goods, net	1,888,141	1,306,763
Medical Segment [Member]
Finished goods, net	$ 200,327	$ 213,861

Note E - Advances on Contracts

Note E - Advances on Contracts (Details Textual) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Advances on Inventory Purchases	$ 414,202	$ 710,662

Note F - Investment in and Tr_3

Note F - Investment in and Transactions with Equity Investees (Details Textual) - USD ($)	Apr. 29, 2020	Jul. 31, 2020	May 31, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Apr. 23, 2020	Jun. 30, 2014
Share Price (in dollars per share)					$ 0.84
Income (Loss) from Equity Method Investments, Total				$ 97,887	$ 81,324
Acquisition of Advanced Cosmetic Systems [Member]
Business Acquisition, Percentage of Voting Interests Acquired			50.00%
Business Combination, Consideration Transferred, Total			$ 900,000
Business Combination, Percentage of Ownership Interest that Seller of Ownership Interest May Repurchase Within One Year of Sale Date			50.00%
Business Combination, Price at Which the Additional Ownership Interest Acquired May Repurchased Within One Year of Sale Date			$ 900,000
Business Combination, Step Acquisition, Equity Interest in Acquiree, including Subsequent Acquisition, Percentage, Total			100.00%
Manufacturing Agreement for Handpieces [Member]
Related Party Transaction, Purchases from Related Party	$ 370,260			$ 1,850,000	1,200,000
Sale Price in Cash [Member]
Related Party Transaction, Purchases from Related Party	100,000	$ 100,000
Sale Price in Share [Member]
Related Party Transaction, Purchases from Related Party	$ 170,260
Share Price (in dollars per share)							$ 1.59
Milestone China [Member]
Equity Method Investments								$ 1,000,000
Equity Method Investment, Ownership Percentage				40.00%				40.00%
Financing Receivable, after Allowance for Credit Loss, Total						$ 2,800,000
Proceeds from Collection of Finance Receivables						$ 950,000
Number of Medical Instruments Sold				100
Revenue from Related Parties				$ 75,000
Contract with Customer, Liability, Total				183,000
Contract with Customer, Liability, Revenue Recognized					259,000
Capitalized Contract Cost, Net, Total					104,000
Due from Related Parties, Total				1,400,000
Costs and Expenses, Related Party				$ 370,260
Equity Method Investment, Deferred Intercompany Profit (Loss), Percentage				40.00%
Income (Loss) from Equity Method Investments, Total				$ 97,887	81,324
Equity Method Investments, Accumulated Loss					4,300,000
Milestone China [Member] | Accounts Receivable from Related Parties [Member]
Equity Method Investment, Deferred Intercompany Profit (Loss)				$ 243,000	$ 340,000
Milestone Beijing [Member] | Milestone China [Member]
Equity Method Investment, Ownership Percentage								75.00%
Anhui [Member]
Equity Method Investment, Ownership Percentage				28.40%

Note F - Investment in and Tr_4

Note F - Investment in and Transactions with Equity Investees - Summarized Financial Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Current assets	$ 18,554,869	$ 6,077,171
Total assets:	19,571,450	6,556,289
Current liabilities	2,877,894	4,927,642
Stockholders' deficit	16,106,968	1,628,647	$ 1,528,208
Total liabilities and stockholders’ deficit	19,571,450	6,556,289
Gross profit	3,621,312	5,718,359
Net loss	(7,388,812)	(7,580,240)
Milestone China [Member]
Current assets		8,392,858
Non-current assets		5,082,313
Total assets:		13,475,171
Current liabilities		17,910,452
Stockholders' deficit		(4,435,281)
Total liabilities and stockholders’ deficit		13,475,171
Net sales		3,401,025
Cost of goods sold		1,724,882
Gross profit		1,676,143
Other expenses		(3,996,663)
Net loss		$ (2,320,520)
Milestone China and Anhui [Member]
Current assets	4,726,883
Non-current assets	4,040,327
Total assets:	8,767,210
Current liabilities	10,885,019
Stockholders' deficit	(2,117,809)
Total liabilities and stockholders’ deficit	8,767,210
Net sales	4,183,774
Cost of goods sold	2,895,092
Gross profit	1,288,682
Other expenses	(5,376,391)
Net loss	$ (4,087,709)

Note G - Furniture, Fixtures _3

Note G - Furniture, Fixtures and Equipment (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Depreciation, Total	$ 42,937	$ 47,495

Note G - Furniture, Fixtures _4

Note G - Furniture, Fixtures and Equipment - Summary of Furniture, Fixtures and Equipment (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Total	$ 30,729	$ 44,976
Leasehold Improvements [Member]
Furniture, fixtures and equipment	24,734	24,734
Office Furniture and Equipment [Member]
Furniture, fixtures and equipment	174,147	134,947
Tools, Dies and Molds [Member]
Furniture, fixtures and equipment	7,200	7,200
Trade Show Displays [Member]
Furniture, fixtures and equipment	151,462	151,462
Computer and Software [Member]
Furniture, fixtures and equipment	262,290	280,577
Tooling Safety Wand [Member]
Furniture, fixtures and equipment	125,022	125,022
Tooling Equipment - STA and Wand [Member]
Furniture, fixtures and equipment	11,100	11,100
EPI and IA Instruments [Member]
Furniture, fixtures and equipment	82,363	82,363
STA Trials Instruments [Member]
Furniture, fixtures and equipment	63,752	63,752
Furniture and Fixtures [Member]
Furniture, fixtures and equipment	902,070	881,157
Less accumulated depreciation	(871,341)	(836,181)
Total	$ 30,729	$ 44,976

Note H - Patents (Details Textu

Note H - Patents (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Amortization of Intangible Assets, Total	$ 53,012	$ 53,013
Finite-Lived Intangible Asset, Expected Amortization, Year One	53,000
Finite-Lived Intangible Asset, Expected Amortization, Year Two	53,000
Finite-Lived Intangible Asset, Expected Amortization, Year Three	47,000
Finite-Lived Intangible Asset, Expected Amortization, Year Four	33,000
Finite-Lived Intangible Asset, Expected Amortization, Year Five	24,000
Patents [Member]
Amortization of Intangible Assets, Total	$ 53,013	$ 53,013
Patents [Member] | Minimum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	3 years
Patents [Member] | Maximum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	20 years

Note H - Patents - Summary of P

Note H - Patents - Summary of Patents (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Patents, cost	$ 1,377,863	$ 1,377,863
Patents, impairment	(1,048,614)	(995,603)
Patents, accumulated amortization	329,249	382,260
Foundation Intellectual Property Patents [Member]
Patents, cost	1,377,863	1,377,863
Patents, impairment	(1,048,614)	(995,603)
Patents, accumulated amortization	$ 329,249	$ 382,260

Note I - Stockholders' Equity_2

Note I - Stockholders' Equity (Details Textual) - USD ($)	Jun. 30, 2020	Dec. 17, 2019	May 14, 2019	Jun. 30, 2020	Apr. 30, 2020	Mar. 31, 2019	Feb. 28, 2019	May 31, 2014	Dec. 31, 2020	Dec. 31, 2019	Dec. 17, 2019	Dec. 31, 2018
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)									$ 1.97	$ 0.50		$ 2.55
Proceeds from Stock Options Exercised									$ 384,146
Proceeds from Issuance of Private Placement							$ 250,000	$ 10,000,000		$ 250,000
Share Price (in dollars per share)										$ 0.84
Proceeds from Issuance of Common Stock									$ 18,043,284	$ 1,974,547
Deferred Compensation Arrangement with Individual, Shares Authorized for Issuance (in shares)									2,428,329	2,375,760		2,470,566
Share-based Compensation Arrangement by Share-based Payment Award, Options, Reclassified in Period (in shares)										600,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Reclassified in Period, Amount										$ 422,000
Reclassification of Shares to be Issued, Amount										$ 1,300,000
Class of Warrant or Right, Exercised During Period (in shares)									1,163,775	675,000
Stock Issued During Period, Shares, Shares to be Issued (in shares)										1,300,000
Gain (Loss) from Warrants Exercised										$ (500,000)
Gain (Loss) on Issuance of Shares to be Issued										(500,000)
Adjustments to Additional Paid in Capital, Warrants Exercised										650,000
Adjustments to Additional Paid in Capital, Shares to be Issued										$ 1,070,000
Common Stock, Shares Authorized (in shares)		75,000,000							85,000,000	85,000,000	75,000,000
Shares To Be Issued, Marked To Market, Shares (in shares)		2,100,000
Market to Market, Gain (Loss)		$ (500,000)								$ (2,600,000)
Adjustments to Additional Paid in Capital, Reclassification of Derivative Liability to Option										380,000
Adjustments to Additional Paid in Capital, Reclassification of Derivative Liability to Equity		2,640,000								$ 4,115,778	$ 2,700,000
Adjustments to Additional Paid in Capital, Warrants Exercised and Shares to be Issued		4,100,000
Stock Issued During Period Shares, Warrants Exercised (in shares)										675,000
Reclassification to Additional Paid in Capital		$ 1,070,000								$ 655,000
Derivative, Gain (Loss) on Derivative, Net, Total										$ 500,000
Common Stock, Shares, To be Issued (in shares)		2,100,000									2,100,000
Gain (Loss) on Liability Classified Shares to Be Issued		$ (1,800,000)
Share-based Payment Arrangement, Option [Member]
Share Price (in dollars per share)										$ 1.28
Share based Compensation Arrangement By Share based Payment Award, Options Reclassified In Period, Marked To Market		600,000
Market to Market, Gain (Loss)		$ 40,000								$ 40,000
Shares To Be Issued [Member]
Reclassification of Shares to be Issued, Amount										1,405,000
Market to Market, Gain (Loss)										$ (1,800,000)
Chief Executive Officer, Chief Financial Officer and Employees [Member]
Deferred Compensation Arrangement with Individual, Shares Authorized for Issuance (in shares)									2,256,844	2,226,473
Non-Employees [Member]
Common Stock, Capital Shares Reserved for Future Issuance (in shares)									171,485	149,287
Preferred Stock Converted to Common Stock [Member]
Conversion of Stock, Conversion Price (in dollars per share)			$ 1.17
Conversion of Stock, Shares Issued (in shares)			5,982,906
Warrants, Public Offering [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)							1,428,750
Warrants and Rights Outstanding, Term (Year)							5 years
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)							$ 0.50
Underwrite Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)						141,850	141,850
Warrants, Private Offering [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)							178,571
Warrants and Rights Outstanding, Term (Year)							5 years
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)							$ 0.50
Warrants Associated With April 2020 Public Offering [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)					2,710,000
Warrants and Rights Outstanding, Term (Year)					3 years
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)					$ 1.20
Warrants Associated With the June 2020 Public Offering [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)	3,749,000			3,749,000
Warrants and Rights Outstanding, Term (Year)	3 years			3 years
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)	$ 2.60			$ 2.60
Warrants Issued in 2016 Capital Raise [Member]
Class of Warrant or Right, Reclassified During Period (in shares)										1,600,000
Reclassification of Shares to be Issued, Shares (in shares)										3,400,000
Class of Warrant or Right, Value, Reclassified During Period										$ 0
Class of Warrant or Right, Marked to Market (in shares)		1,600,000
Market to Market, Gain (Loss)		$ 0								$ 0
Adjustments to Additional Paid in Capital, Reclassification of Derivative Liability to Warrants		$ 1,095,000
Warrants Issued in 2019 Capital Raise [Member]
Class of Warrant or Right, Reclassified During Period (in shares)										1,700,000
Class of Warrant or Right, Value, Reclassified During Period										$ 376,000
Class of Warrant or Right, Marked to Market (in shares)		1,100,000
Market to Market, Gain (Loss)		$ (860,000)								$ (860,000)
Adjustments to Additional Paid in Capital, Reclassification of Derivative Liability to Warrants		0
Adjustments to Additional Paid in Capital, Reclassification of Derivative Liability to Option		$ 380,000
Warrants Previously Classified as Derivative Liability [Member]
Class of Warrant or Right, Exercised During Period (in shares)										665,000
The 2019 Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)									1,749,171	1,084,171
Adjustments to Additional Paid in Capital, Reclassification of Derivative Liability to Warrants										$ 1,095,000
The 2016 Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)									1,592,775	1,592,775
Adjustments to Additional Paid in Capital, Reclassification of Derivative Liability to Warrants										$ 0
Public Offering [Member]
Proceeds from Issuance or Sale of Equity, Total							$ 2,000,000
Stock Issued During Period, Shares, New Issues (in shares)							5,715,000
Proceeds from Stock Options Exercised						$ 198,000	$ 198,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period (in shares)						567,400	567,400
Private Placement [Member]
Stock Issued During Period, Shares, New Issues (in shares)							714,286	2,000,000
Proceeds from Issuance of Common Stock								$ 3,000,000
Shares Issued, Price Per Share (in dollars per share)								$ 1.50
Proceeds from Issuance of Convertible Preferred Stock								$ 7,000,000
Private Placement [Member] | Series A Convertible Preferred Stock [Member]
Stock Issued During Period, Shares, New Issues (in shares)								7,000
Shares Issued, Price Per Share (in dollars per share)								$ 1,000
Preferred Stock, Redemption Price Per Share (in dollars per share)								2.545
Private Placement [Member] | Series A Convertible Preferred Stock [Member] | Conversion Price if Common Stock Not Trade at 3.15 [Member]
Preferred Stock, Redemption Price Per Share (in dollars per share)								$ 1.50
April 6, 2020 Public Offering [Member]
Stock Issued During Period, Shares, New Issues (in shares)					5,420,000
Proceeds from Issuance of Common Stock, Gross					$ 5,100,000
Share Price (in dollars per share)					$ 0.95
Proceeds from Issuance of Common Stock					$ 4,600,000
June 30, 2020 Public Offering [Member]
Stock Issued During Period, Shares, New Issues (in shares)	6,770,000
Proceeds from Issuance of Common Stock, Gross	$ 14,600,000
Share Price (in dollars per share)	$ 2.15			$ 2.15
Proceeds from Issuance of Common Stock				$ 13,400,000

Note I - Stockholders' Equity -

Note I - Stockholders' Equity - Warrants (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Outstanding, number of shares (in shares)	1,074,171	1,592,775
Outstanding, weighted average exercise price (in dollars per share)	$ 0.50	$ 2.55
Outstanding, weighted average remaining life (Year)	2 years 175 days	4 years 36 days	76 days
Outstanding, intrinsic value	$ 2,784,117	$ 956,012
Issued, number of shares (in shares)	6,459,000	1,749,171
Issued, weighted average exercise price (in dollars per share)	$ 2.01	$ 0.50
Issued, weighted average remaining life (Year)	3 years	4 years 36 days
Issued, intrinsic value		$ 1,556,762
Exercised, number of shares (in shares)	(1,163,775)	(675,000)
Exercised, weighted average exercise price (in dollars per share)	$ 0.85
Expired or cancelled (in shares)		(1,592,775)
Expired or cancelled, weighted average exercise price (in dollars per share)		$ 2.55
Outstanding , number of shares (in shares)	6,369,396	1,074,171	1,592,775
Outstanding , weighted average exercise price (in dollars per share)	$ 1.97	$ 0.50	$ 2.55

Note I - Stockholders' Equity_3

Note I - Stockholders' Equity - Summary of Shares to be Issued (Details) - shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Shares-to-be-issued, outstanding (in shares)	2,375,760	2,470,566
Granted in current period (in shares)	642,667	2,103,793
Issued in current period (in shares)	(590,098)	(2,198,599)
Shares-to be issued outstanding (in shares)	2,428,329	2,375,760

Note I - Stockholders' Equity_4

Note I - Stockholders' Equity - Assumptions Used to Value Warrants at Grant Date (Details)	12 Months Ended
	Dec. 31, 2020$ / sharesshares	Dec. 31, 2019$ / sharesshares
Fair Value of Common Stock, employee stock options (in dollars per share)		$ 0.84
Share-based Payment Arrangement, Option [Member]
Fair Value of Common Stock, employee stock options (in dollars per share)		$ 1.28
Volatility, employee stock options, minimum	91.80%	92.00%
Volatility, employee stock options, maximum	102.30%	102.00%
Dividend yield, employee stock options	0.00%	0.00%
Risk-free interest rate, employee stock options, minimum	1.68%	1.53%
Risk-free interest rate, employee stock options, maximum	1.53%	1.63%
Weighted average fair value of options granted, employee stock options (in dollars per share)	$ 0.72	$ 0.64
Number of options granted (in shares) | shares	592,358	592,358
Minimum [Member] | Share-based Payment Arrangement, Option [Member]
Fair Value of Common Stock, employee stock options (in dollars per share)	$ 1.07
Expected Term, employee stock options (Year)	1 year 36 days	1 year
Exercise Price, employee stock options (in dollars per share)	$ 1.04	$ 1.04
Maximum [Member] | Share-based Payment Arrangement, Option [Member]
Fair Value of Common Stock, employee stock options (in dollars per share)	$ 1.60
Expected Term, employee stock options (Year)	2 years 80 days	2 years 36 days
Exercise Price, employee stock options (in dollars per share)	$ 2.09	$ 2.09
The 2016 Warrants [Member]
Weighted average fair value of securities granted, warrants (in dollars per share)
Number of shares underlying securities granted, warrants (in shares) | shares	1,592,775	1,592,775
The 2016 Warrants [Member] | Measurement Input, Share Price [Member]
Warrants, measurement input		1.28
The 2016 Warrants [Member] | Measurement Input, Expected Term [Member]
Warrants, measurement input		0.1
The 2016 Warrants [Member] | Measurement Input, Price Volatility [Member]
Warrants, measurement input		38
The 2016 Warrants [Member] | Measurement Input, Expected Dividend Rate [Member]
Warrants, measurement input	0	0
The 2016 Warrants [Member] | Measurement Input, Exercise Price [Member]
Warrants, measurement input	2.55	2.55
The 2016 Warrants [Member] | Measurement Input, Risk Free Interest Rate [Member]
Warrants, measurement input		1.56
The 2016 Warrants [Member] | Minimum [Member] | Measurement Input, Share Price [Member]
Warrants, measurement input	0.36
The 2016 Warrants [Member] | Minimum [Member] | Measurement Input, Expected Term [Member]
Warrants, measurement input	0.2
The 2016 Warrants [Member] | Minimum [Member] | Measurement Input, Price Volatility [Member]
Warrants, measurement input	86
The 2016 Warrants [Member] | Minimum [Member] | Measurement Input, Risk Free Interest Rate [Member]
Warrants, measurement input	1.88
The 2016 Warrants [Member] | Maximum [Member] | Measurement Input, Share Price [Member]
Warrants, measurement input	0.83
The 2016 Warrants [Member] | Maximum [Member] | Measurement Input, Expected Term [Member]
Warrants, measurement input	0.5
The 2016 Warrants [Member] | Maximum [Member] | Measurement Input, Price Volatility [Member]
Warrants, measurement input	100
The 2016 Warrants [Member] | Maximum [Member] | Measurement Input, Risk Free Interest Rate [Member]
Warrants, measurement input	2.09
The 2019 Warrants [Member]
Weighted average fair value of securities granted, warrants (in dollars per share)	$ 0.22	$ 1.01
Number of shares underlying securities granted, warrants (in shares) | shares	1,749,171	1,084,171
The 2019 Warrants [Member] | Measurement Input, Share Price [Member]
Warrants, measurement input	0.33	1.28
The 2019 Warrants [Member] | Measurement Input, Expected Term [Member]
Warrants, measurement input	4.9	4.1
The 2019 Warrants [Member] | Measurement Input, Price Volatility [Member]
Warrants, measurement input	83	88
The 2019 Warrants [Member] | Measurement Input, Expected Dividend Rate [Member]
Warrants, measurement input	0	0
The 2019 Warrants [Member] | Measurement Input, Exercise Price [Member]
Warrants, measurement input	0.5	0.5
The 2019 Warrants [Member] | Measurement Input, Risk Free Interest Rate [Member]
Warrants, measurement input	2.3	1.71

Note I - Stockholders' Equity_5

Note I - Stockholders' Equity - Assumptions Used to Value Liability Classified Warrants Exercised (Details) - The 2019 Warrants [Member]	12 Months Ended
	Dec. 31, 2020$ / sharesshares	Dec. 31, 2019$ / sharesyrshares
Weighted average fair value of securities granted, warrants (in dollars per share)	$ 0.22	$ 1.01
Number of shares underlying securities granted, warrants (in shares) | shares	1,749,171	1,084,171
Warrants Liabilities Exercised [Member]
Weighted average fair value of securities granted, warrants (in dollars per share)		$ 0.98
Number of shares underlying securities granted, warrants (in shares) | shares		665,000
Measurement Input, Share Price [Member]
Warrants, measurement input	0.33	1.28
Measurement Input, Expected Term [Member]
Warrants, measurement input	4.9	4.1
Measurement Input, Price Volatility [Member]
Warrants, measurement input	83	88
Measurement Input, Expected Dividend Rate [Member]
Warrants, measurement input	0	0
Measurement Input, Expected Dividend Rate [Member] | Warrants Liabilities Exercised [Member]
Warrants, measurement input		0
Measurement Input, Exercise Price [Member]
Warrants, measurement input	0.5	0.5
Measurement Input, Exercise Price [Member] | Warrants Liabilities Exercised [Member]
Warrants, measurement input		0.5
Measurement Input, Risk Free Interest Rate [Member]
Warrants, measurement input	2.3	1.71
Minimum [Member] | Measurement Input, Share Price [Member] | Warrants Liabilities Exercised [Member]
Warrants, measurement input		0.83
Minimum [Member] | Measurement Input, Expected Term [Member] | Warrants Liabilities Exercised [Member]
Warrants, measurement input | yr		4.2
Minimum [Member] | Measurement Input, Price Volatility [Member] | Warrants Liabilities Exercised [Member]
Warrants, measurement input		0.86
Minimum [Member] | Measurement Input, Risk Free Interest Rate [Member] | Warrants Liabilities Exercised [Member]
Warrants, measurement input		0.0138
Maximum [Member] | Measurement Input, Share Price [Member] | Warrants Liabilities Exercised [Member]
Warrants, measurement input		1.42
Maximum [Member] | Measurement Input, Expected Term [Member] | Warrants Liabilities Exercised [Member]
Warrants, measurement input | yr		4.3
Maximum [Member] | Measurement Input, Price Volatility [Member] | Warrants Liabilities Exercised [Member]
Warrants, measurement input		0.87
Maximum [Member] | Measurement Input, Risk Free Interest Rate [Member] | Warrants Liabilities Exercised [Member]
Warrants, measurement input		0.0173

Note J - Stock Option Plans (De

Note J - Stock Option Plans (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2016	Jun. 30, 2011
Share Price (in dollars per share)		$ 0.84
Share-based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)	592,358	592,358
Share-based Payment Arrangement, Amount Capitalized	$ 537,000	$ 181,000
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total	$ 936,442	$ 82,526
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)	2 years 357 days	1 year 273 days
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Minimum	1.68%	1.53%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Maximum	1.53%	1.63%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate, Minimum	91.80%	92.00%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate, Maximum	102.30%	102.00%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate	0.00%	0.00%
Share Price (in dollars per share)		$ 1.28
Share-based Payment Arrangement, Option [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term (Year)	1 year 36 days	1 year
Share Price (in dollars per share)	$ 1.07
Share-based Payment Arrangement, Option [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term (Year)	2 years 80 days	2 years 36 days
Share Price (in dollars per share)	$ 1.60
Share-based Payment Arrangement, Option [Member] | Share-based Payment Arrangement, Employee [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)	1,135,277
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Minimum	1.73%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Maximum	1.81%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate, Minimum	89.80%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate, Maximum	92.90%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate	0.00%
Share-based Payment Arrangement, Option [Member] | Share-based Payment Arrangement, Employee [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term (Year)	3 years
Share Price (in dollars per share)	$ 1.99
Share-based Payment Arrangement, Option [Member] | Share-based Payment Arrangement, Employee [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term (Year)	5 years
Share Price (in dollars per share)	$ 2.16
Share-based Payment Arrangement, Option [Member] | Share-based Payment Arrangement, Nonemployee [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)	33,332	16,666
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Minimum	0.20%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Maximum	0.50%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate, Minimum	86.97%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate, Maximum	94.05%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term (Year)	5 years
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate	0.00%
Share-based Payment Arrangement, Expense	$ 13,600	$ 2,400
Share-based Payment Arrangement, Option [Member] | Share-based Payment Arrangement, Nonemployee [Member] | Minimum [Member]
Share Price (in dollars per share)	$ 1.65
Share-based Payment Arrangement, Option [Member] | Share-based Payment Arrangement, Nonemployee [Member] | Maximum [Member]
Share Price (in dollars per share)	$ 1.75
Stock Option Plan 2011 [Member] | Share-based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)			4,000,000	2,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)			3 years
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period (Year)			5 years
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in shares)	424,425
The 2020 Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in shares)	2,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)	0
The 2020 Equity Incentive Plan [Member] | Share-based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)	2,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)	3 years
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period (Year)	5 years

Note J - Stock Option Plans - S

Note J - Stock Option Plans - Summary of Option Activity for Employees and Non-employees (Details) - Share-based Payment Arrangement, Option [Member] - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Number of options granted (in shares)	592,358	592,358
Share-based Payment Arrangement, Employee [Member]
Number of options (in shares)	1,212,442	1,670,221
Weighted average exercise price, outstanding (in dollars per share)	$ 1.61	$ 1.71
Weighted average remaining contractual life, outstanding (Year)	3 years 32 days	2 years	2 years 146 days
Aggregate intrinsic value, outstanding	$ 476,964
Number of options granted (in shares)	1,135,277
Weighted average exercise price, granted (in dollars per share)	$ 2
Weighted average remaining contractual life, granted (Year)	4 years 299 days
Aggregate intrinsic value, granted	$ 137,186
Number of options exercised (in shares)	(336,970)
Weighted average exercise price, exercised (in dollars per share)	$ 1.14
Weighted average remaining contractual life, exercised (Year)
Aggregate intrinsic value, exercised
Number of options forfeited and expired (in shares)	(57,306)	(457,779)
Weighted average exercise price, forfeited or expired (in dollars per share)	$ 3.89	$ 1.96
Number of options (in shares)	1,953,443	1,212,442	1,670,221
Weighted average exercise price, outstanding (in dollars per share)	$ 1.88	$ 1.61	$ 1.71
Number of options exercisable (in shares)	1,169,925
Weighted average exercise price, exercisable (in dollars per share)	$ 1.79
Weighted average remaining contractual life, exercisable (Year)	1 year 328 days
Aggregate intrinsic value, exercisable	$ 385,507
Number of options exercised (in shares)	336,970
Share-based Payment Arrangement, Nonemployee [Member]
Number of options (in shares)	49,998	33,332
Weighted average exercise price, outstanding (in dollars per share)	$ 1.87	$ 1.87
Weighted average remaining contractual life, outstanding (Year)	3 years 65 days	2 years 343 days	2 years 343 days
Aggregate intrinsic value, outstanding	$ 54,748
Number of options granted (in shares)	33,332	16,666
Weighted average exercise price, granted (in dollars per share)	$ 1.71	$ 0.55
Weighted average remaining contractual life, granted (Year)	4 years 219 days	4 years 156 days
Aggregate intrinsic value, granted	$ 13,666	$ 13,999
Number of options exercised (in shares)
Weighted average exercise price, exercised (in dollars per share)
Number of options forfeited and expired (in shares)	(8,333)
Weighted average exercise price, forfeited or expired (in dollars per share)	$ 2.70
Number of options (in shares)	74,997	49,998	33,332
Weighted average exercise price, outstanding (in dollars per share)	$ 1.41	$ 1.87	$ 1.87
Number of options exercisable (in shares)	47,220
Weighted average exercise price, exercisable (in dollars per share)	$ 1.38
Weighted average remaining contractual life, exercisable (Year)	2 years 200 days
Aggregate intrinsic value, exercisable	$ 36,915
Number of options exercised (in shares)

Note K - Employment Contract _2

Note K - Employment Contract and Consulting Agreements (Details Textual) - USD ($)	Dec. 01, 2016	Jul. 31, 2017
Chief Executive Officer [Member]
Deferred Compensation Arrangement with Individual, Compensation Expense	$ 280,000
Chief Executive Officer, Employment Agreement Period (Year)	1 year
Chief Executive Officer, Automatic Extended Employment Agreement Period (Year)	1 year
Previous President and Chief Executive Officer [Member]
Employment Agreement Term (Year)		10 years
Employment Agreement, Base Compensation		$ 300,000
Employment Agreement, Base Compensation, Cash		100,000
Employment Agreement, Base Compensation, Common Stock Value		$ 200,000
Consulting Agreement, Term (Year)		10 years
Consulting Agreement, Annual Payment		$ 100,000

Note L - Income Taxes (Details

Note L - Income Taxes (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Operating Loss Carryforwards, Valuation Allowance, Total	$ 0	$ 0
Operating Loss Carryforwards, Expired	$ 3,400,000	4,500,000
Percentage of Valuation Allowance	100.00%
Effective Income Tax Rate Reconciliation, State and Local Income Taxes, Amount	$ 24,000	18,000
Unrecognized Tax Benefits, Ending Balance	0	0
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense, Total	0	0
Domestic Tax Authority [Member]
Operating Loss Carryforwards, Total	$ 66,000,000	59,000,000
Open Tax Year	2017 2018 2019
State and Local Jurisdiction [Member]
Income (Loss) from Continuing Operations before Income Taxes, Domestic	$ (56,300,000)	$ (56,700,000)
Open Tax Year	2017 2018 2019

Note L - Income Taxes - Deferre

Note L - Income Taxes - Deferred Tax Assets (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
Allowance for Doubtful Accounts	$ 2,000	$ 2,000
Warranty Reserve	5,000	5,000
Impaired Assets
Inventory Reserve	110,000	178,000
Deferred Officer's Compensation	816,000	820,000
Depreciation and Amortization	(67,000)	(103,000)
Net Operating Loss Carryforwards	17,993,000	16,504,000
Tax Credits	416,000	384,000
Other	10,000	(28,000)
Subtotal	19,285,000	17,762,000
Valuation allowance	(19,285,000)	(17,762,000)
Non-current deferred tax asset

Note L - Income Taxes - Reconci

Note L - Income Taxes - Reconciliation of the Statutory Tax Rates (Details)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Statutory rate	21.00%	21.00%
State income tax-all states	1.00%	4.00%
Warrant Revaluation		(11.00%)
NOL Expiration	(11.00%)	(22.00%)
Other	8.00%	(3.00%)
Subtotal	19.00%	(11.00%)
Valuation allowance	(19.00%)	11.00%
Effective tax rate

Note M - Segment and Geograph_3

Note M - Segment and Geographic Data (Details Textual)	12 Months Ended
	Dec. 31, 2020
Number of Reportable Segments	2

Note M - Segment and Geograph_4

Note M - Segment and Geographic Data - Summary by Reporting and Operating Segments (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Product sales, net	$ 5,437,236	$ 8,374,501
Operating Income (Loss)	(7,453,118)	(3,998,993)
Depreciation and Amortization	95,949	100,508
Income (loss) before taxes and equity in earnings of affiliates	(7,471,199)	(7,643,438)
Total assets	19,571,450	6,556,289
Corporate, Non-Segment [Member]
Operating Income (Loss)	(4,932,062)	(4,424,620)
Depreciation and Amortization	80,360	76,323
Income (loss) before taxes and equity in earnings of affiliates	(4,936,116)	(8,064,603)
Total assets	12,612,147	957,238
Dental Segment [Member]
Product sales, net	5,421,436	8,336,901
Dental Segment [Member] | Operating Segments [Member]
Product sales, net	5,421,436	8,336,901
Operating Income (Loss)	817,355	2,775,730
Depreciation and Amortization	9,896	15,793
Income (loss) before taxes and equity in earnings of affiliates	807,770	2,774,359
Total assets	6,035,645	5,008,324
Medical Segment [Member]
Product sales, net	15,800	37,600
Medical Segment [Member] | Operating Segments [Member]
Product sales, net	15,800	37,600
Operating Income (Loss)	(3,338,411)	(2,350,103)
Depreciation and Amortization	5,693	8,392
Income (loss) before taxes and equity in earnings of affiliates	(3,342,853)	(2,353,194)
Total assets	$ 923,658	$ 590,727

Note M - Segment and Geograph_5

Note M - Segment and Geographic Data - Summary of Operations by Geographic Area (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Product sales, net	$ 5,437,236	$ 8,374,501
Dental Segment [Member]
Product sales, net	5,421,436	8,336,901
Medical Segment [Member]
Product sales, net	15,800	37,600
Domestic [Member]
Product sales, net	2,120,186	4,526,604
Domestic [Member] | Dental Segment [Member]
Product sales, net	2,118,186	4,512,904
Domestic [Member] | Medical Segment [Member]
Product sales, net	2,000	13,700
Rest of World [Member]
Product sales, net	3,239,650	3,689,247
Rest of World [Member] | Dental Segment [Member]
Product sales, net	3,225,850	3,665,347
Rest of World [Member] | Medical Segment [Member]
Product sales, net	13,800	23,900
CHINA
Product sales, net	77,400	158,650
CHINA | Dental Segment [Member]
Product sales, net	77,400	158,650
CHINA | Medical Segment [Member]
Product sales, net

Note N - Concentrations (Detail

Note N - Concentrations (Details Textual) - Customer Concentration Risk [Member]	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Revenue Benchmark [Member]
Number of Customers	1	1
Revenue Benchmark [Member] | Domestic Distributor [Member]
Concentration Risk, Percentage	38.00%	46.00%
Accounts Receivable [Member] | Domestic Distributor [Member]
Concentration Risk, Percentage	69.00%	71.00%

Note O - Related Party Transa_2

Note O - Related Party Transactions (Details Textual) - USD ($)	Apr. 29, 2020	Feb. 28, 2019	Jan. 31, 2017	Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Mar. 02, 2021	Mar. 01, 2021	Jun. 30, 2014
Stock Issued During Period, Value, Issued for Services						$ 67,144
Director [Member]
Deferred Compensation Arrangement with Individual, Compensation Expense					$ 275,000	380,000
Consultant [Member] | Forecast [Member]
Stock Issued During Period, Value, Issued for Services				$ 60,000
Director of Clinical Affairs [Member]
Royalty Expense					267,000	403,000
Professional Fees					156,000	156,000
Accounts Payable, Related Parties					$ 127,000	390,000
Director of Clinical Affairs [Member] | Subsequent Event [Member]
Royalty on Net Sales, Percentage								2.50%	5.00%
Interim Chief Executive Officer [Member] | Subsequent Event [Member]
Royalty on Net Sales, Percentage								2.50%
Interim Chief Executive Officer and the Director of Clinical Affairs [Member] | Subsequent Event [Member]
Royalty on Net Sales, Percentage								5.00%
Milestone China [Member]
Equity Method Investment, Ownership Percentage					40.00%					40.00%
Manufacturing Agreement for Handpieces [Member]
Related Party Transaction, Purchases from Related Party	$ 370,260				$ 1,850,000	1,200,000
Due to Related Parties, Total					362,000	943,000
Consulting Services [Member]
Related Party Transaction, Expenses from Transactions with Related Party					$ 100,000	100,000
Consulting Services [Member] | United Systems [Member]
Stock Issued During Period, Shares, Issued for Services (in shares)		285,714
Shares Issued, Price Per Share (in dollars per share)		$ 0.35
Stock Issued During Period, Value, Issued for Services		$ 100,000
Consultant [Member] | Innovest S.p.A. [Member]
Related Party Transaction, Expenses from Transactions with Related Party						$ 60,000	$ 80,000
Consulting Services Agreement, Term (Month)			1 year

Note P - Commitments (Details T

Note P - Commitments (Details Textual)	Jan. 01, 2005	Aug. 31, 2019USD ($)	Jul. 31, 2019	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)
Advances on Inventory Purchases				$ 414,202	$ 710,662
Operating Lease, Right-of-Use Asset				632,453	15,977
Operating Lease, Liability, Total				630,012	15,977
Operating Lease, Liability, Current				72,031	12,073
Operating Lease, Liability, Noncurrent				557,981
Operating Lease and Finance Lease, Liability, Current					15,977
Right-of-Use Asset Obtained in Exchange for Finance Lease Liability				43,242
Finance Lease, Liability, Total				36,403
Finance Lease, Liability, Current				7,796	3,904
Finance Lease, Liability, Noncurrent				28,607
Additional Percentage of Director Compensation on Sales Value Using Certain Specify Technology	2.50%
Additional Percentage of Director Compensation Sales Value Using Other Kind of Technology	5.00%
Director of Clinical Affairs [Member]
Royalty Expense				267,000	403,000
Professional Fees				156,000	156,000
Accounts Payable, Related Parties				$ 127,000	$ 390,000
Office Lease for Headquarter in Livingston, New Jersey [Member]
Lessee, Operating Lease, Term of Contract (Year)		7 years
Lessee, Operating Lease, Electric Charge Per Square Foot		$ 2
Lessee, Operating Lease, Electric Payments, Annually		11,130
Office Lease for Headquarter in Livingston, New Jersey [Member] | Minimum [Member]
Operating Leases, Monthly Rent Expense		9,275
Office Lease for Headquarter in Livingston, New Jersey [Member] | Maximum [Member]
Operating Leases, Monthly Rent Expense		$ 10,898
Copiers Lease Agreement [Member]
Lessee, Finance Lease, Term of Contract (Year)				5 years
Right-of-Use Asset Obtained in Exchange for Finance Lease Liability				$ 34,683
Purchase Commitment for Devices [Member]
Purchase Commitment Number Of Units			1,400
Purchase Commitment, Remaining Minimum Amount Committed				147,224
Advances on Inventory Purchases				100,090
Purchase Commitment for Devices Begining in 2020 [Member]
Purchase Commitment, Remaining Minimum Amount Committed				607,735
Advances on Inventory Purchases				259,435
Purchase Commitment For Devices Beginning In 2021 [Member]
Advances on Inventory Purchases				$ 55,000

Note P - Commitments - Lease Ex

Note P - Commitments - Lease Expense (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Cash paid for operating lease liabilities	$ 109,654	$ 158,218
Cash paid for finance lease liabilities	10,307
Right-of-use assets obtained in exchange for new operating lease liabilities (1)	(663,009)
Property and equipment obtained in exchange for new finance lease liabilities	$ (43,242)
Weighted-average remaining lease term- finance leases (Year)	4 years 14 days	73 days
Weighted-average remaining lease term - operating leases (Year)	6 years 91 days
Weighted-average discount rate - operating leases	9.20%	9.20%

Note P - Commitments - Maturiti

Note P - Commitments - Maturities of Lease Liabilities (Details) - USD ($)	Dec. 31, 2020	Dec. 31, 2019
2020		$ 16,030
2021	$ 135,953
2022	138,735
2023	141,518
2024	144,300
2025	136,776
Thereafter	174,602
Total lease payments	871,884	16,030
Less: interest	(205,469)	(53)
Present value of lease liabilities	$ 630,012	$ 15,977

Note R - Subsequent Events (Det

Note R - Subsequent Events (Details Textual)	1 Months Ended		3 Months Ended	12 Months Ended
	Jan. 31, 2021USD ($)	Jul. 31, 2019	Mar. 29, 2021USD ($)$ / sharesshares	Dec. 31, 2020USD ($)$ / shares	Dec. 31, 2019USD ($)$ / sharesshares	Mar. 02, 2021	Mar. 01, 2021	Dec. 31, 2018$ / shares
Stock Issued During Period Shares, Warrants Exercised (in shares) | shares					675,000
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) | $ / shares				$ 1.97	$ 0.50			$ 2.55
Proceeds from Warrant Exercises				$ 1,018,023	$ 337,500
Purchase Commitment for Devices [Member]
Purchase Commitment Number Of Units		1,400
Purchase Commitment, Remaining Minimum Amount Committed				$ 147,224
Subsequent Event [Member] | Interim Chief Executive Officer [Member]
Royalty on Net Sales, Percentage						2.50%
Subsequent Event [Member] | Director of Clinical Affairs [Member]
Royalty on Net Sales, Percentage						2.50%	5.00%
Subsequent Event [Member] | Interim Chief Executive Officer and the Director of Clinical Affairs [Member]
Royalty on Net Sales, Percentage						5.00%
Subsequent Event [Member] | Purchase Commitment for Devices [Member]
Purchase Commitment Number Of Units	2,000
Purchase Commitment, Remaining Minimum Amount Committed	$ 1,518,364
Warrants with 0.50 Exercise Price [Member] | Subsequent Event [Member]
Stock Issued During Period Shares, Warrants Exercised (in shares) | shares			147,625
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) | $ / shares			$ 0.50
Proceeds from Warrant Exercises			$ 73,813
Warrants with 1.20 Exercise Price [Member] | Subsequent Event [Member]
Stock Issued During Period Shares, Warrants Exercised (in shares) | shares			1,190,700
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) | $ / shares			$ 1.20
Proceeds from Warrant Exercises			$ 1,428,840
Warrants with 2.60 Exercise Price [Member] | Subsequent Event [Member]
Stock Issued During Period Shares, Warrants Exercised (in shares) | shares			580,601
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) | $ / shares			$ 2.60
Proceeds from Warrant Exercises			$ 1,509,563