Milestone Scientific (MLSS) 10-K 31 Mar 22 2021 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2021	Mar. 31, 2022	Jun. 30, 2021
Document Information [Line Items]
Entity Central Index Key	0000855683
Entity Registrant Name	MILESTONE SCIENTIFIC INC.
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2021
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2021
Document Transition Report	false
Entity File Number	001-14053
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	13-3545623
Entity Address, Address Line One	425 Eagle Rock Avenue
Entity Address, City or Town	Roseland
Entity Address, State or Province	NJ
Entity Address, Postal Zip Code	07068
City Area Code	973
Local Phone Number	535-2717
Title of 12(b) Security	Common Stock, par value $.001 per share
Trading Symbol	MLSS
Security Exchange Name	NYSEAMER
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	false
Entity Shell Company	false
Entity Public Float			$ 107,317,065
Entity Common Stock, Shares Outstanding		68,120,003
Auditor Name	Friedman LLP
Auditor Location	East Hanover, New Jersey
Auditor Firm ID	711

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Current assets:
Cash and cash equivalents	$ 14,764,346	$ 14,223,917
Accounts receivable, net	943,272	1,080,656
Prepaid expenses and other current assets	375,360	415,915
Inventories, net	1,541,513	2,420,179
Advances on contracts	1,309,260	414,202
Total current assets	18,933,751	18,554,869
Furniture, fixtures and equipment, net	23,713	30,729
Intangibles, net	277,619	329,249
Right of use assets	550,511	632,453
Other assets	24,150	24,150
Total assets	19,809,744	19,571,450
Current liabilities:
Accounts payable	780,428	482,972
Accounts payable, related party	395,857	385,138
Accrued expenses and other payables	1,417,248	824,454
Accrued expenses, related party	414,241	586,734
Current portion of finance lease liabilities	8,545	7,796
Current portion of operating lease liabilities	81,001	72,031
Deferred profit, related party	0	242,589
Note payable	0	276,180
Total current liabilities	3,097,320	2,877,894
Non-current portion of finance lease liabilities	20,062	28,607
Non-current portion of operating lease liabilities	476,980	557,981
Total liabilities	3,594,362	3,464,482
Commitments
Stockholders’ equity
Common stock, par value $.001;authorized 100,000,000 shares; 68,153,336 shares issued and 68,120,003 shares outstanding as December 31, 2021; authorized 85,000,000 shares; 64,171,435 shares issued and 64,138,102 shares outstanding as December 31, 2020;	68,153	64,171
Additional paid in capital	124,915,560	117,934,696
Accumulated deficit	(107,704,274)	(100,885,957)
Treasury stock, at cost, 33,333 shares	(911,516)	(911,516)
Total Milestone Scientific Inc. stockholders' equity	16,367,923	16,201,394
Noncontrolling interest	(152,541)	(94,426)
Total stockholders’ equity	16,215,382	16,106,968
Total liabilities and stockholders’ equity	$ 19,809,744	$ 19,571,450

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Dec. 31, 2021	Dec. 31, 2020
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	100,000,000	85,000,000
Common stock, shares issued (in shares)	68,153,336	64,171,435
Common stock, shares outstanding (in shares)	68,120,003	64,138,102
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, 2021	Dec. 31, 2020
Product sales, net	$ 10,304,711	$ 5,437,236
Cost of products sold	3,992,811	1,815,924
Gross profit	6,311,900	3,621,312
Selling, general and administrative expenses	12,738,362	10,670,631
Research and development expenses	878,210	307,850
Depreciation and amortization expense	73,836	95,949
Total operating expenses	13,690,408	11,074,430
Loss from operations	(7,378,508)	(7,453,118)
Interest expense, net	(16,360)	(18,081)
Gain on debt extinguishment-PPP	276,180	0
Loss before provision for income taxes and net of equity investments	(7,118,688)	(7,471,199)
Provision for income taxes	(333)	(15,500)
Loss before equity investment	(7,119,021)	(7,486,699)
Deferred profit and divesture-equity investment (See Note F)	242,589	97,887
Net loss	(6,876,432)	(7,388,812)
Net loss attributable to noncontrolling interests	58,115	51,539
Net loss attributable to Milestone Scientific Inc.	$ (6,818,317)	$ (7,337,273)
Net loss per share applicable to common stockholders—
Basic (in dollars per share)	$ (0.10)	$ (0.12)
Diluted (in dollars per share)	$ (0.10)	$ (0.12)
Weighted average shares outstanding and to be issued—
Basic (in shares)	68,829,860	63,061,358
Diluted (in shares)	68,829,860	63,061,358

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity - USD ($)	Consultant [Member]Common Stock [Member]	Consultant [Member]Additional Paid-in Capital [Member]	Consultant [Member]	Board of Directors [Member]Common Stock [Member]	Board of Directors [Member]Additional Paid-in Capital [Member]	Board of Directors [Member]	April 6, 2020 Public Offering [Member]Common Stock [Member]	April 6, 2020 Public Offering [Member]Additional Paid-in Capital [Member]	April 6, 2020 Public Offering [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]	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, 2019													0	49,410,176
Balance at Dec. 31, 2019													$ 0	$ 49,410	$ 96,082,324	$ (93,524,297)	$ (67,274)	$ (911,516)	$ 1,628,647
Stock based compensation															550,349				550,349
Common stock issued to employee for compensation (in shares)														52,566
Common stock issued to employee for compensation														$ 53	59,959				60,012
Common stock issued for services (in shares)	481,685			121,527
Common stock issued for services	$ 490	$ 837,970	$ 838,460	$ 122	$ 238,065	$ 238,187
Common stock issued to employees for bonuses (in shares)														414,736
Common stock issued to employees for bonuses														$ 406	734,264				734,670
Common stock issued in public offering (in shares)							5,420,000			6,770,000
Common stock issued in public offering							$ 5,420	$ 4,621,022	$ 4,626,442	$ 6,770	$ 13,410,074	$ 13,416,844
Acquired controlling interest in Milestone Advanced Cosmetic Systems																(24,387)	24,387
Common stock issued for warrants (in shares)														1,163,775
Common stock issued for warrants														$ 1,163	1,016,860				1,018,023
Common stock issued to employee for option exercised (in shares)														336,970
Common stock issued to employee for option exercised														$ 337	383,809				384,146
Net Loss																(7,337,273)	(51,539)		(7,388,812)
Balance (in shares) at Dec. 31, 2020													0	64,171,435
Balance at Dec. 31, 2020													$ 0	$ 64,171	117,934,696	(100,885,957)	(94,426)	(911,516)	16,106,968
Stock based compensation															790,915				790,915
Common stock issued to employee for compensation (in shares)														18,345
Common stock issued to employee for compensation														$ 18	107,482				107,500
Common stock issued for services (in shares)	40,010			277,767
Common stock issued for services	$ 40	(40)		$ 278	617,889	$ 618,167
Common stock issued to employees for bonuses (in shares)														402,490
Common stock issued to employees for bonuses														$ 402	(402)				0
Common stock issued for warrants (in shares)														2,101,175
Common stock issued for warrants														$ 2,102	3,213,942				3,216,044
Common stock issued to employee for option exercised (in shares)														826,499
Common stock issued to employee for option exercised														$ 826	1,381,060				1,381,886
Net Loss																(6,818,317)	(58,115)		(6,876,432)
Common stock issued to employee for compensation expensed in prior periods (in shares)														7,075
Common stock issued to employee for compensation expensed in prior periods														$ 7	(7)
Common stock to be issued for services (in shares)				18,879										289,661
Common stock to be issued for services	$ 290	$ 770,044	$ 770,334	$ 19	$ (19)
Common stock to be issued to employees for bonuses															100,000				100,000
Balance (in shares) at Dec. 31, 2021													0	68,153,336
Balance at Dec. 31, 2021													$ 0	$ 68,153	$ 124,915,560	$ (107,704,274)	$ (152,541)	$ (911,516)	$ 16,215,382

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Cash flows from operating activities:
Net loss	$ (6,876,432)	$ (7,388,812)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation expense	22,205	42,937
Amortization of intangibles	51,630	53,012
Stock based compensation	790,915	550,349
Employees paid in stock	793,110	794,732
Expense paid in stock	707,861	838,410
Non-cash operating lease expense	(55,096)	34,332
Gain on debt extinguishment-PPP	(276,180)	0
Deferred profit and divesture-equity investment (See Note F)	(242,589)	(97,887)
Changes in operating assets and liabilities:
Decrease in accounts receivable	137,384	630,009
Decrease in other assets	0	11,755
Decrease (increase) in inventories	878,666	(799,670)
(Increase) decrease in advances on contracts	(895,058)	296,460
Decrease in prepaid expenses and other current assets	40,555	103,148
Increase (decrease) in accounts payable	297,456	(896,453)
Increase (decrease) in accounts payable, related party	10,719	(973,614)
Increase in accrued expenses	562,824	50,323
Decrease in accrued expenses, related party	(47,493)	(233,959)
Decrease operating right of use lease asset	81,942	0
Net cash used in operating activities	(4,017,581)	(6,984,928)
Cash flows from investing activities:
Purchase of furniture, fixtures, and equipment	(15,189)	(21,438)
Net cash used in investing activities	(15,189)	(21,438)
Cash flows from financing activities:
Proceeds from exercise of warrants	3,216,044	1,018,023
Payments finance lease obligations	(24,731)	(7,622)
Net proceeds from note payable	0	276,180
Common stock issued to employee for option exercised	1,381,886	384,146
Net proceeds from Public Offering	0	18,043,284
Net cash provided by financing activities	4,573,199	19,714,011
Net increase in cash and cash equivalents	540,429	12,707,645
Cash and cash equivalents at beginning of period	14,223,917	1,516,272
Cash and cash equivalents at end of period	14,764,346	14,223,917
Supplemental non-cash disclosure of cash flow information:
Initial recognition of operating lease-right of use assets	0	(706,071)
Initial recognition of operating lease right to used liabilities	$ 0	$ 706,071

Note A - Organization and Busin

Note A - Organization and Business	12 Months Ended
	Dec. 31, 2021
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 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 June 2017, 510 CompuFlo We are in the process of meeting with medical facilities and device distributors within the United States, Middle East and Europe. To date there have been seventeen In 2020 one not may

Note B - Liquidity and Uncertai

Note B - Liquidity and Uncertainties	12 Months Ended
	Dec. 31, 2021
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 December 31, 2021, $107.7 December 31, 2021, 2020 In the second 2020, two April 2020, $1.20 three June 2020, second three The coronavirus (COVID- 19 December 31, 2021, 2020 19, 2022. In addition to its employees, the Company relies on (i) distributors, agents, and third third may In addition, it is uncertain as to what effect the continuing spread of COVID- 19

Note C - Summary of Significant

Note C - Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2021
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), and Milestone Medical (majority owned). All significant, intra-entity transactions and balances have been eliminated in the consolidation. 2. The preparation of consolidated 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 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, stock compensation expense, and valuation allowances on deferred tax assets. Actual results could differ from those estimates . 3. 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. 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 The Company's payment terms differ by geography and customer, but payment is generally required within 90 Disaggregation of Revenue The Company operates in two December 31, 2021 2020. 4. 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. Milestone Scientific has completed the VIE analysis relating to Milestone China and Anhui Maishida Medical Technology, Co. Ltd. (“Anhui”). Milestone Scientific has determined that due to the loss of equity investment in Anhui, the company no not 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 5. Milestone Scientific considers all highly liquid investments purchased with an original maturity of three December 31, 2021, 2020 may 6. 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, 2021 2020, $10,000 7. 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 8. Investments in which Milestone Scientific can exercise significant influence, but do not may 9. 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 three seven 10. 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. 11. 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. 12. On April 27, 2020, $276,000, March 27, 2020. December 31, 2021 $276,180. 13. Research and development costs, which consist principally of new product development costs payable to third 14. 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, 2021 2020, no No 2018, 2019 2020 15. 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, December 31, 2021 2020. Since Milestone Scientific had net losses in the year ended December 31, 2021 2020, not December 31, 2021 2020, 16. 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). The Company 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, 2021 2020 not 17. Milestone Scientific accounts for stock-based compensation under ASC Topic 718, 718 18. 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 In October 2021, 2021 08, 805 606, 606” may 606 2021 08 December 15, 2022, 1 2 2021 08 may In June 2016, 2016 13, Measurement of Credit Losses on Financial Instruments 2016 13” November 2019, 2019 10, Financial Instruments - Credit Losses (Topic, 326 815 842 dates 2016 13 2019 10, 2016 13 December 15, 2022, not

Note D - Inventories

Note D - Inventories	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Inventory Disclosure [Text Block]	NOTE D — INVENTORIES Inventories, net consist of the following: December 31, 2021 December 31, 2020 Dental finished goods, net $ 342,465 $ 1,888,141 Medical finished goods, net 1,119,709 200,327 Component parts and other materials 79,339 331,711 Total inventories $ 1,541,513 $ 2,420,179 The Company recorded an allowance on slow moving Medical finished goods of approximately $450,000 as of December 31, 2021 2020. December 31, 2021 2020,

Note E - Advances on Contracts

Note E - Advances on Contracts	12 Months Ended
	Dec. 31, 2021
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, 2021 2020 $414,202

Note F - Investment in and Tran

Note F - Investment in and Transactions With Equity Investees	12 Months Ended
	Dec. 31, 2021
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, In first 2020, 19 On November 23, 2021, October 8, 2021, no not Though management believes that this conveyance by Milestone China to LiDong Zhang is outside of the laws of Hong Kong and/or China, as may no no not not However, management has determined to pursue an investigation of whether the above-described consideration payable by LiDong Zhang to Milestone China was actually paid to Milestone China and, if so, its recovery. Nevertheless, at this time, Milestone Scientific has not not not 4 not not not not 4 December 31, 2021 2020 Related Party Transactions Milestone China Distribution Agreement Milestone China has been Milestone Scientific’s exclusive distributor in China. During 2017 2018, 2018, During the year ended December 31, 2021, $2.1 December 31, 2021, December 31, 2021, December 31, 2020 December 31, 2020, Beginning in mid- November 2021, November 22, 2021, December 31, 2021 no United Systems, Inc. Agreement In April 2020, 2018, not April 2020, April 23, 2020, June 2020, July 2020. twelve December 31, 2020. December 31, 2021 2020, not Advanced Cosmetics Systems Agreement In May 2020, one May 18, 2021, Gross Profit Deferral Due to timing differences of when the inventory sold to Milestone China, Anhui or their agent is recognized and when Milestone China and Anhui sells the acquired inventory to third 323 Investment third The Company deferred profits on sales to Anhui and Milestone China due to its equity investment in the Companies, pursuant to ASC 323. Investments Equity Method and Joint Ventures no At December 31, 2021 2020, December 31, 2021 2020

Note G - Furniture, Fixtures an

Note G - Furniture, Fixtures and Equipment	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	NOTE G— FURNITURE, FIXTURES AND EQUIPMENT December 31, 2021 December 31, 2020 Furniture, Fixtures and Equipment consist of the following: Leasehold improvements 24,734 24,734 Office furniture and equipment 174,147 174,147 Molds 7,200 7,200 Trade show displays 151,462 151,462 Computers and software 275,364 262,290 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 915,144 902,070 Less accumulated depreciation (891,431 ) (871,341 ) Total 23,713 30,729 Depreciation expense was $22,205 $42,937 December 31, 2021, 2020,

Note H - Patents

Note H - Patents	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	NOTE H — PATENTS December 31, 2021 Cost Accumulated Amortization Net Patents-foundation intellectual property $ 1,377,863 $ (1,100,244 ) $ 277,619 Total $ 1,377,863 $ (1,100,244 ) $ 277,619 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 Patents are amortized utilizing the straight-line method over estimated useful lives ranging from 3 to 20 years. Amortization expense was $51,630 and $53,011 for the years ended December 31, 2021 2020, 2022 2026 $34,000,

Note I - Stockholders' Equity

Note I - Stockholders' Equity	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	NOTE I — STOCKHOLDERS’ EQUITY In 2021, PUBLIC OFFERING AND PRIVATE PLACEMENT In the second 2020, two April 2020, three 3 June 2020, second three WARRANTS The following table summarizes information about shares issuable under warrants outstanding at December 31, 2021 Warrant shares outstanding Weighted Average exercise price Weighted Average remaining life Intrinsic value Outstanding and exercisable at January 1, 2021 6,369,396 1.97 2.48 $ 2,784,117 Issued - - - - Exercised (2,101,175 ) 1.50 - 4,231,079 Expired or cancelled - - - Outstanding and exercisable at December 31, 2021 4,268,221 $ 2.18 $ 1.50 $ 1,187,546 SHARES TO BE ISSUED As of December 31, 2021, 2020, As of December 31, 2021, 2020, The following table summarizes information about shares to be issue at December 31, 2021 2020 December 31, 2021 December 31, 2020 Shares-to-be-issued, outstanding January 1, 2021 and 2020, respectively 2,428,329 2,375,760 Granted in current period 93,918 642,667 Issued in current period (455,904 ) (590,098 ) Shares-to be issued outstanding December 31, 2021 and 2020, respectively 2,066,343 2,428,329

Note J - Stock Option Plans

Note J - Stock Option Plans	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Share-based Payment Arrangement [Text Block]	NOTE J — STOCK OPTION PLANS In June 2011, 2011 "2011 2016 three five December 31, 2021 2020 The Milestone Scientific Inc. 2020 "2020 June 2031. may not three five On April 8, 2021, April 23, 2021, five ten 2020 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, 2021 2020, As of December 31, 2021, 2020, December 31, 2021, 2020, A summary of option activity for employees under the plans and changes during the years ended December 31, 2021 Number of Options Weighted Averaged Exercise Price $ Weighted Average Remaining Contractual Life (Years) Aggregate Intrinsic Options Value $ Options outstanding January 1, 2021 1,953,443 $ 1.88 3.09 $ 476,964 Granted during 2021 2,140,175 2.46 8.92 - Exercised during 2021 (818,166 ) 1.70 - - Forfeited or expired during 2021 (431,759 ) 2.02 - - Options outstanding December 31, 2021 2,843,693 $ 2.39 7.69 49,246 Exercisable, December 31, 2021 522,157 2.19 3.90 32,831 The weighted-average grant date fair value per share of options granted to employees during the year ended December 31, 2021, 2020 December 31, 2021, 2020, 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, 2021, .19% 3 6.5 $2.13 A summary of option activity for non-employees under the plans and changes during the years ended December 31, 2021 2020 Number of Options Weighted Averaged Exercise Price $ Weighted Average Remaining Contractual Life (Years) Aggregate Intrinsic Options Value $ Options outstanding January 1, 2021 74,997 $ 1.41 3.18 $ 54,748 Granted 24,999 3.28 4.43 - Exercised (8,333 ) 1.70 - - Forfeited (8,333 ) 2.34 - - Options outstanding December 31, 2021 83,330 1.85 3.33 49,748 Exercisable, December 31, 2021 55,546 1.45 2.97 45,079 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, 2021 2020, 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, 2021, The information below summarizes the restricted stock award activity for year ended December 31, 2021 Restricted Stock Awards Shares Weighted Average Grant-Date Fair Value per Award Non-vested as January 31, 2021 - - Granted 116,399 2.36 Vested - - Cancelled (19,842 ) 2.52 Non-vested as December 31, 2021 96,557 2.33 As of December 31, 2021, December 31, 2021, December 31, 2021, December 31, 2020.

Note K - Employment Contract an

Note K - Employment Contract and Consulting Agreements	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Employment and Consulting Agreements [Text Block]	NOTE K–EMPLOYMENT CONTRACT AND CONSULTING AGREEMENTS Employment Contracts In August 2016, three December 31, 2021, 2020, The Director of Clinical Affairs’ royalty fee was approximately $446,000 and $267,000 for the year ended December 31, 2021, 2020, December 31, 2021, 2020, December 31, 2021, 2020, On March 2, 2021, May 9, 2027, February 25, 2021 May 9, 2027 Pursuant to a Succession Agreement dated April 6, 2021 July 10, 2017 July 10, 2017 ( 9.5 May 19, 2021.

Note L - Income Taxes

Note L - Income Taxes	12 Months Ended
	Dec. 31, 2021
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, 2021 2020, no Deferred tax attributes resulting from differences between financial accounting amounts and tax bases of assets and liabilities at December 31, 2021 2020 2021 2020 Allowance for Doubtful Accounts $ 2,000 $ 2,000 Warranty Reserve 3,000 5,000 Impaired Assets - Inventory Reserve 108,000 110,000 Deferred Officer's Compensation 439,000 816,000 Depreciation and Amortization (52,000 ) (67,000 ) Net Operating Loss Carryforwards 18,895,000 17,993,000 Tax Credits 660,000 416,000 Other 45,000 10,000 Subtotal 20,100,000 19,285,000 Valuation allowance (20,100,000 ) (19,285,000 ) Non-current deferred tax asset - - As of December 31, 2021 2020, December 31, 2021, December 31, 2017 December 2037. 2018 State net operating losses were approximately $63,400,000 December 31, 2021 2020, December 2041. The utilization of Milestone Scientific's net operating losses may 382 may December 31, 2021, 2020, 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, 2021 2020, no No 2018, 2019, 2020 A reconciliation of the statutory tax rates for the years ended December 31, 2021 2020 Statutory rate 21.00 % 21.00 % State income tax-all states 7.44 % 1.00 % NOL Expiration -9.13 % -11.00 % Other -7.79 % 8.00 % Subtotal 11.52 % 19.00 % Valuation allowance -11.52 % -19.00 % Effective tax rate 0 % 0 %

Note M - Segment and Geographic

Note M - Segment and Geographic Data	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Product Sales and Significant Customers and Vendors Disclosure [Text Block]	NOTE M — SEGMENT AND GEOGRAPHIC DATA The Company conducts its business through two reportable segments: Dental and Medical. These segments offer different products and services to different customer base. The Company provides general corporate services to its segments; however, these services are not The following tables present information about our reportable and operating segments: Years Ended December 31, Sales Net Sales: 2021 2020 Dental $ 10,152,511 $ 5,421,436 Medical 152,200 15,800 Total net sales $ 10,304,711 $ 5,437,236 Operating Income (Loss): 2021 2020 Dental $ 2,475,059 $ 817,355 Medical (4,105,854 ) (3,338,411 ) Corporate (5,747,713 ) (4,932,062 ) Total operating loss $ (7,378,508 ) $ (7,453,118 ) Depreciation and Amortization: 2021 2020 Dental $ 4,351 $ 9,896 Medical 7,313 5,693 Corporate 62,172 80,360 Total depreciation and amortization $ 73,836 $ 95,949 Income (loss) before taxes and equity in earnings of affiliates: 2021 2020 Dental $ 2,544,730 $ 807,770 Medical (4,111,159 ) (3,342,853 ) Corporate (5,552,259 ) (4,936,116 ) Total loss before taxes and equity in earnings of affiliate $ (7,118,688 ) $ (7,471,199 ) Total Assets 2021 2020 Dental $ 6,163,169 $ 6,035,645 Medical 1,373,511 923,658 Corporate 12,273,064 12,612,147 Total Assets $ 19,809,744 $ 19,571,450 The following table presents information about our operations by geographic area as December 31, 2021 2020 Total Product Sales-Dental 2021 2020 Domestic-US $ 3,535,049 $ 2,118,186 International Rest of World 4,519,334 3,225,850 International-China 2,098,128 77,400 Total Product Sales-Dental $ 10,152,511 $ 5,421,436 Total Product Sales-Medical Domestic-US $ 36,500 $ 2,000 International Rest of World 115,700 13,800 International-China - - Total Product Sales-Medical $ 152,200 $ 15,800 Domestic-US $ 3,571,549 $ 2,120,186 International Rest of World 4,635,034 3,239,650 International-China 2,098,128 77,400 Total $ 10,304,711 $ 5,437,236

Note N - Concentrations

Note N - Concentrations	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Concentration Risk Disclosure [Text Block]	NOTE N-- CONCENTRATIONS Milestone Scientific has informal arrangements with third CompuDent CompuMed December 31, 2021 2020. We had two customers that accounted for 20%, and 35% amount of revenue respectively for the year ended December 31, 2021. December 31, 2020. We had three customers that accounted for 13%, 28%, December 31, 2021. December 31, 2020.

Note O - Related Party Transact

Note O - Related Party Transactions	12 Months Ended
	Dec. 31, 2021
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 $1.7 twelve December 31, 2021, 2020, December 31, 2021, December 31, 2020, June 2021, ten April 29, 2020, Milestone China See Note F. Other In August 2016, three December 31, 2021, 2020, The Company engaged Mr. Trombetta as a consultant for a period of twelve October 1, 2020, September 30, 2021), December 31, 2021, 2020 September 30, 2021. In January 2017, twelve twelve December 31, 2020 . September 30, 2020. The Director of Clinical Affairs’ royalty fee was approximately $446,000 and $267,000 for the year ended December 31, 2021, 2020, December 31, 2021, 2020, December 31, 2021, 2020, On March 2, 2021, May 9, 2027, February 25, 2021 May 9, 2027 April 6, 2021 July 10, 2017 July 10, 2017 ( 9.5 May 19, 2021. The Company recorded expense of $125,000 and $0 related to the Managing Director, China Operations for the year ended December 31, 2021, 2020. December 31, 2021, 2020.

Note P - Commitments

Note P - Commitments	12 Months Ended
	Dec. 31, 2021
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	NOTE P — COMMITMENTS ( 1 Milestone Scientific has informal arrangements with third December 31, 2021, December 31, 2020 December 31, 2020, December 31, 2021 2020 ( 2 Operating Leases As of December 31, 2021, December 31, 2021, December 31, 2020, December 31, 2020, In August 2019, not seven January 8, 2020. April 1, 2020, January 1 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 were as follows: Years Ended 12/31/2021 12/31/2020 Cash paid for operating lease liabilities 234,866 109,654 Cash paid for finance lease liabilities 21,047 10,307 Right-of-use assets obtained in exchange for new operating lease liabilities (1) 663,009 663,009 Property and equipment obtained in exchange for new finance lease liabilities 43,242 43,242 Weighted Average Remaining Lease Term Finance leases (in years) 3.04 years 4.04 years Operating leases (in years) 5.25 years 6.25 years Weighted-average discount rate - operating leases 9.2% 9.2% Maturity of lease liabilities As of December 31, 2021 2022 138,735 2023 141,518 2024 144,300 2025 136,776 2026 139,125 Thereafter 35,477 Total lease payments 735,931 Less: interest (149,342 ) Present value of lease liabilities 586,589

Note Q - Benefit Plan

Note Q - Benefit Plan	12 Months Ended
	Dec. 31, 2021
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, 2021
Notes to Financial Statements
Subsequent Events [Text Block]	NOTE R — SUBSEQUENT EVENTS Subsequent to December 31, 2021,

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2021
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), and Milestone Medical (majority owned). All significant, intra-entity transactions and balances have been eliminated in the consolidation.
Use of Estimates, Policy [Policy Text Block]	2. The preparation of consolidated 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 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, stock compensation expense, and valuation allowances on deferred tax assets. Actual results could differ from those estimates .
Revenue [Policy Text Block]	3. 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. 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 The Company's payment terms differ by geography and customer, but payment is generally required within 90 Disaggregation of Revenue The Company operates in two December 31, 2021 2020.
Consolidation, Variable Interest Entity, Policy [Policy Text Block]	4. 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. Milestone Scientific has completed the VIE analysis relating to Milestone China and Anhui Maishida Medical Technology, Co. Ltd. (“Anhui”). Milestone Scientific has determined that due to the loss of equity investment in Anhui, the company no not 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]	5. Milestone Scientific considers all highly liquid investments purchased with an original maturity of three December 31, 2021, 2020 may
Accounts Receivable [Policy Text Block]	6. 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, 2021 2020, $10,000
Inventory, Policy [Policy Text Block]	7. 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]	8. Investments in which Milestone Scientific can exercise significant influence, but do not may
Property, Plant and Equipment, Policy [Policy Text Block]	9. 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 three seven
Intangible Assets, Finite-Lived, Policy [Policy Text Block]	10. 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]	11. 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]	12. On April 27, 2020, $276,000, March 27, 2020. December 31, 2021 $276,180.
Research and Development Expense, Policy [Policy Text Block]	13. Research and development costs, which consist principally of new product development costs payable to third
Income Tax, Policy [Policy Text Block]	14. 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, 2021 2020, no No 2018, 2019 2020
Earnings Per Share, Policy [Policy Text Block]	15. 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, December 31, 2021 2020. Since Milestone Scientific had net losses in the year ended December 31, 2021 2020, not December 31, 2021 2020,
Fair Value of Financial Instruments, Policy [Policy Text Block]	16. 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). The Company 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, 2021 2020 not
Share-based Payment Arrangement [Policy Text Block]	17. Milestone Scientific accounts for stock-based compensation under ASC Topic 718, 718
New Accounting Pronouncements, Policy [Policy Text Block]	18. 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 In October 2021, 2021 08, 805 606, 606” may 606 2021 08 December 15, 2022, 1 2 2021 08 may In June 2016, 2016 13, Measurement of Credit Losses on Financial Instruments 2016 13” November 2019, 2019 10, Financial Instruments - Credit Losses (Topic, 326 815 842 dates 2016 13 2019 10, 2016 13 December 15, 2022, not

Note D - Inventories (Tables)

Note D - Inventories (Tables)	12 Months Ended
	Dec. 31, 2021
Notes Tables
Schedule of Inventory, Current [Table Text Block]	Inventories, net consist of the following: December 31, 2021 December 31, 2020 Dental finished goods, net $ 342,465 $ 1,888,141 Medical finished goods, net 1,119,709 200,327 Component parts and other materials 79,339 331,711 Total inventories $ 1,541,513 $ 2,420,179

Note G - Furniture, Fixtures _2

Note G - Furniture, Fixtures and Equipment (Tables)	12 Months Ended
	Dec. 31, 2021
Notes Tables
Property, Plant and Equipment [Table Text Block]	December 31, 2021 December 31, 2020 Furniture, Fixtures and Equipment consist of the following: Leasehold improvements 24,734 24,734 Office furniture and equipment 174,147 174,147 Molds 7,200 7,200 Trade show displays 151,462 151,462 Computers and software 275,364 262,290 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 915,144 902,070 Less accumulated depreciation (891,431 ) (871,341 ) Total 23,713 30,729

Note H - Patents (Tables)

Note H - Patents (Tables)	12 Months Ended
	Dec. 31, 2021
Notes Tables
Schedule of Finite-Lived Intangible Assets [Table Text Block]	December 31, 2021 Cost Accumulated Amortization Net Patents-foundation intellectual property $ 1,377,863 $ (1,100,244 ) $ 277,619 Total $ 1,377,863 $ (1,100,244 ) $ 277,619 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

Note I - Stockholders' Equity (

Note I - Stockholders' Equity (Tables)	12 Months Ended
	Dec. 31, 2021
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 and exercisable at January 1, 2021 6,369,396 1.97 2.48 $ 2,784,117 Issued - - - - Exercised (2,101,175 ) 1.50 - 4,231,079 Expired or cancelled - - - Outstanding and exercisable at December 31, 2021 4,268,221 $ 2.18 $ 1.50 $ 1,187,546
Deferred Compensation Arrangement with Individual, Share-based Payments [Table Text Block]	December 31, 2021 December 31, 2020 Shares-to-be-issued, outstanding January 1, 2021 and 2020, respectively 2,428,329 2,375,760 Granted in current period 93,918 642,667 Issued in current period (455,904 ) (590,098 ) Shares-to be issued outstanding December 31, 2021 and 2020, respectively 2,066,343 2,428,329

Note J - Stock Option Plans (Ta

Note J - Stock Option Plans (Tables)	12 Months Ended
	Dec. 31, 2021
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 January 1, 2021 1,953,443 $ 1.88 3.09 $ 476,964 Granted during 2021 2,140,175 2.46 8.92 - Exercised during 2021 (818,166 ) 1.70 - - Forfeited or expired during 2021 (431,759 ) 2.02 - - Options outstanding December 31, 2021 2,843,693 $ 2.39 7.69 49,246 Exercisable, December 31, 2021 522,157 2.19 3.90 32,831 Number of Options Weighted Averaged Exercise Price $ Weighted Average Remaining Contractual Life (Years) Aggregate Intrinsic Options Value $ Options outstanding January 1, 2021 74,997 $ 1.41 3.18 $ 54,748 Granted 24,999 3.28 4.43 - Exercised (8,333 ) 1.70 - - Forfeited (8,333 ) 2.34 - - Options outstanding December 31, 2021 83,330 1.85 3.33 49,748 Exercisable, December 31, 2021 55,546 1.45 2.97 45,079
Restricted Stock [Member]
Notes Tables
Disclosure of Share-based Compensation Arrangements by Share-based Payment Award [Table Text Block]	Restricted Stock Awards Shares Weighted Average Grant-Date Fair Value per Award Non-vested as January 31, 2021 - - Granted 116,399 2.36 Vested - - Cancelled (19,842 ) 2.52 Non-vested as December 31, 2021 96,557 2.33

Note L - Income Taxes (Tables)

Note L - Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2021
Notes Tables
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	2021 2020 Allowance for Doubtful Accounts $ 2,000 $ 2,000 Warranty Reserve 3,000 5,000 Impaired Assets - Inventory Reserve 108,000 110,000 Deferred Officer's Compensation 439,000 816,000 Depreciation and Amortization (52,000 ) (67,000 ) Net Operating Loss Carryforwards 18,895,000 17,993,000 Tax Credits 660,000 416,000 Other 45,000 10,000 Subtotal 20,100,000 19,285,000 Valuation allowance (20,100,000 ) (19,285,000 ) Non-current deferred tax asset - -
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	2021 2020 Statutory rate 21.00 % 21.00 % State income tax-all states 7.44 % 1.00 % NOL Expiration -9.13 % -11.00 % Other -7.79 % 8.00 % Subtotal 11.52 % 19.00 % Valuation allowance -11.52 % -19.00 % Effective tax rate 0 % 0 %

Note M - Segment and Geograph_2

Note M - Segment and Geographic Data (Tables)	12 Months Ended
	Dec. 31, 2021
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Years Ended December 31, Sales Net Sales: 2021 2020 Dental $ 10,152,511 $ 5,421,436 Medical 152,200 15,800 Total net sales $ 10,304,711 $ 5,437,236 Operating Income (Loss): 2021 2020 Dental $ 2,475,059 $ 817,355 Medical (4,105,854 ) (3,338,411 ) Corporate (5,747,713 ) (4,932,062 ) Total operating loss $ (7,378,508 ) $ (7,453,118 ) Depreciation and Amortization: 2021 2020 Dental $ 4,351 $ 9,896 Medical 7,313 5,693 Corporate 62,172 80,360 Total depreciation and amortization $ 73,836 $ 95,949 Income (loss) before taxes and equity in earnings of affiliates: 2021 2020 Dental $ 2,544,730 $ 807,770 Medical (4,111,159 ) (3,342,853 ) Corporate (5,552,259 ) (4,936,116 ) Total loss before taxes and equity in earnings of affiliate $ (7,118,688 ) $ (7,471,199 ) Total Assets 2021 2020 Dental $ 6,163,169 $ 6,035,645 Medical 1,373,511 923,658 Corporate 12,273,064 12,612,147 Total Assets $ 19,809,744 $ 19,571,450
Sales by Product and by Geographical Region [Table Text Block]	Total Product Sales-Dental 2021 2020 Domestic-US $ 3,535,049 $ 2,118,186 International Rest of World 4,519,334 3,225,850 International-China 2,098,128 77,400 Total Product Sales-Dental $ 10,152,511 $ 5,421,436 Total Product Sales-Medical Domestic-US $ 36,500 $ 2,000 International Rest of World 115,700 13,800 International-China - - Total Product Sales-Medical $ 152,200 $ 15,800 Domestic-US $ 3,571,549 $ 2,120,186 International Rest of World 4,635,034 3,239,650 International-China 2,098,128 77,400 Total $ 10,304,711 $ 5,437,236

Note P - Commitments (Tables)

Note P - Commitments (Tables)	12 Months Ended
	Dec. 31, 2021
Notes Tables
Lease, Cost and Other Information [Table Text Block]	Years Ended 12/31/2021 12/31/2020 Cash paid for operating lease liabilities 234,866 109,654 Cash paid for finance lease liabilities 21,047 10,307 Right-of-use assets obtained in exchange for new operating lease liabilities (1) 663,009 663,009 Property and equipment obtained in exchange for new finance lease liabilities 43,242 43,242 Weighted Average Remaining Lease Term Finance leases (in years) 3.04 years 4.04 years Operating leases (in years) 5.25 years 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, 2021 2022 138,735 2023 141,518 2024 144,300 2025 136,776 2026 139,125 Thereafter 35,477 Total lease payments 735,931 Less: interest (149,342 ) Present value of lease liabilities 586,589

Note A - Organization and Bus_2

Note A - Organization and Business (Details Textual)	Dec. 31, 2021
Number of Countries in which Entity Operates	60

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, 2021	Dec. 31, 2020
Retained Earnings (Accumulated Deficit), Ending Balance			$ (107,704,274)	$ (100,885,957)
Net Income (Loss) Attributable to Parent, Total			$ (6,818,317)	$ (7,337,273)
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)			$ 2.18	$ 1.97
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
Warrants and Rights Outstanding, Term (Year)	3 years
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)	$ 2.60
April 6, 2020 Public Offering [Member]
Proceeds from Issuance of Common Stock, Gross		$ 5,100,000
Stock Issued During Period, Shares, New Issues (in shares)		5,420,000
Share Price (in dollars per share)		$ 0.95
June 30, 2020 Public Offering [Member]
Proceeds from Issuance of Common Stock, Gross	$ 14,600,000
Stock Issued During Period, Shares, New Issues (in shares)	6,770,000
Share Price (in dollars per share)	$ 2.15

Note C - Summary of Significa_2

Note C - Summary of Significant Accounting Policies (Details Textual)	12 Months Ended
	Dec. 31, 2021USD ($)shares	Dec. 31, 2020USD ($)shares
Number of Operating Segments	2
Short-term Investments, Total	$ 13,900,000	$ 13,100,000
Accounts Receivable, Allowance for Credit Loss, Ending Balance	10,000	10,000
Gain (Loss) on Extinguishment of Debt, Total	276,180	0
Unrecognized Tax Benefits, Ending Balance	0	$ 0
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense, Total	$ 0
Weighted Average Number of Shares Outstanding, Basic, Total (in shares) | shares	68,829,860	63,061,358
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares) | shares	7,291,800	8,397,836
Minimum [Member]
Property, Plant and Equipment, Useful Life (Year)	3 years
Maximum [Member]
Property, Plant and Equipment, Useful Life (Year)	7 years

Note D - Inventories (Details T

Note D - Inventories (Details Textual) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Slow Moving Medical Finished Goods [Member]
Inventory Valuation Reserves, Ending Balance	$ 450,000
Slow Moving Dental Finished Goods [Member]
Inventory Valuation Reserves, Ending Balance	$ 2,020	$ 3,000

Note D - Inventories - Summary

Note D - Inventories - Summary of Inventories (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Component parts and other materials	$ 79,339	$ 331,711
Total inventories	1,541,513	2,420,179
Dental Segment [Member]
Finished goods, net	(342,465)	(1,888,141)
Finished goods, net	342,465	1,888,141
Medical Segment [Member]
Finished goods, net	(1,119,709)	(200,327)
Finished goods, net	$ 1,119,709	$ 200,327

Note E - Advances on Contracts

Note E - Advances on Contracts (Details Textual) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Advances on Inventory Purchases	$ 1,309,260	$ 414,202

Note F - Investment in and Tr_2

Note F - Investment in and Transactions With Equity Investees (Details Textual) $ / shares in Units, ¥ in Millions	Oct. 08, 2021USD ($)	Oct. 08, 2021CNY (¥)	Apr. 30, 2020USD ($)	Apr. 29, 2020USD ($)	Jul. 31, 2020USD ($)	May 31, 2020USD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2018USD ($)	Mar. 27, 2021	Apr. 23, 2020$ / shares	Jun. 30, 2014USD ($)
Income (Loss) from Equity Method Investments, Total							$ 242,589	$ 97,887
Acquisition of Advanced Cosmetic Systems [Member]
Business Acquisition, Percentage of Voting Interests Acquired						50.00%				100.00%
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
Manufacturing Agreement for Handpieces [Member]
Related Party Transaction, Purchases from Related Party				$ 370,260			1,700,000	1,900,000
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) | $ / shares											$ 1.59
Milestone China [Member]
Equity Method Investments							0	0				$ 1,000,000
Equity Method Investment, Ownership Percentage												40.00%
Financing Receivable, after Allowance for Credit Loss, Total									$ 2,800,000
Proceeds from Collection of Finance Receivables									$ 950,000
Revenue from Related Parties							270,000,000,000	75,000
Contract with Customer, Liability, Total							89,000	$ 183,000
Number of Medical Instruments Sold								100
Related Party Transaction, Purchases from Related Party							0	$ 0
Due from Related Parties, Total								1,400,000
Costs and Expenses, Related Party								370,260
Equity Method Investment, Realized Gain (Loss) on Disposal, Total							407,000
Income (Loss) from Equity Method Investments, Total							242,000	98,000
Milestone China [Member] | Accounts Receivable from Related Parties [Member]
Equity Method Investment, Deferred Intercompany Profit (Loss)							$ 0	$ 242,000
Milestone Beijing [Member] | Milestone China [Member]
Equity Method Investment, Ownership Percentage												75.00%
Anhui [Member]
Equity Method Investment, Ownership Percentage							28.40%
Anhui [Member] | Milestone China [Member] | Chief Executive Officer [Member]
Equity Method Investment, Ownership Percentage	28.40%	28.40%
Proceeds from Sale of Equity Method Investments	$ 440,351	¥ 2,840

Note G - Furniture, Fixtures _3

Note G - Furniture, Fixtures and Equipment (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Depreciation, Total	$ 22,205	$ 42,937

Note G - Furniture, Fixtures _4

Note G - Furniture, Fixtures and Equipment - Summary of Furniture, Fixtures and Equipment (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Total	$ 23,713	$ 30,729
Leasehold Improvements [Member]
Furniture, fixtures and equipment	24,734	24,734
Office Furniture and Equipment [Member]
Furniture, fixtures and equipment	174,147	174,147
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	275,364	262,290
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	915,144	902,070
Less accumulated depreciation	(891,431)	(871,341)
Total	$ 23,713	$ 30,729

Note H - Patents (Details Textu

Note H - Patents (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Amortization of Intangible Assets, Total	$ 51,630	$ 53,012
Finite-Lived Intangible Asset, Expected Amortization, Year One	53,000
Finite-Lived Intangible Asset, Expected Amortization, Year Two	52,000
Finite-Lived Intangible Asset, Expected Amortization, Year Three	34,000
Finite-Lived Intangible Asset, Expected Amortization, Year Four	28,000
Finite-Lived Intangible Asset, Expected Amortization, Year Five	28,000
Patents [Member]
Amortization of Intangible Assets, Total	$ 51,630	$ 53,011
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, 2021	Dec. 31, 2020
Patents, cost	$ 1,377,863	$ 1,377,863
Patents, accumulated amortization	(1,100,244)	(1,048,614)
Patents-foundation intellectual property	277,619	329,249
Foundation Intellectual Property Patents [Member]
Patents, cost	1,377,863	1,377,863
Patents, accumulated amortization	(1,100,244)	(1,048,614)
Patents-foundation intellectual property	$ 277,619	$ 329,249

Note I - Stockholders' Equity_2

Note I - Stockholders' Equity (Details Textual) - USD ($) $ / shares in Units, $ in Millions	1 Months Ended
	Jun. 30, 2020	Apr. 30, 2020	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Common Stock, Shares Authorized (in shares)			100,000,000	85,000,000
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)			$ 2.18	$ 1.97
Deferred Compensation Arrangement with Individual, Shares Authorized for Issuance (in shares)			2,066,343	2,428,329	2,375,760
Chief Executive Officer, Chief Financial Officer and Employees [Member]
Deferred Compensation Arrangement with Individual, Shares Authorized for Issuance (in shares)			1,891,979	2,256,844
Non-Employees [Member]
Common Stock, Capital Shares Reserved for Future Issuance (in shares)			174,364	171,485
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
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)		$ 1.20
Warrants and Rights Outstanding, Term (Year)		3 years
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
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)	$ 2.60
Warrants and Rights Outstanding, Term (Year)	3 years
April 6, 2020 Public Offering [Member]
Proceeds from Issuance of Common Stock, Gross		$ 5.1
Stock Issued During Period, Shares, New Issues (in shares)		5,420,000
Share Price (in dollars per share)		$ 0.95
June 30, 2020 Public Offering [Member]
Proceeds from Issuance of Common Stock, Gross	$ 14.6
Stock Issued During Period, Shares, New Issues (in shares)	6,770,000
Share Price (in dollars per share)	$ 2.15

Note I - Stockholders' Equity -

Note I - Stockholders' Equity - Warrants (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Outstanding , number of shares (in shares)	6,369,396
Outstanding , weighted average exercise price (in dollars per share)	$ 1.97
Outstanding, weighted average remaining life (Year)	1 year 6 months	2 years 5 months 23 days
Outstanding, intrinsic value	$ 1,187,546	$ 2,784,117
Issued, number of shares (in shares)	0
Issued, weighted average exercise price (in dollars per share)	$ 0
Exercised, number of shares (in shares)	(2,101,175)
Exercised, weighted average exercise price (in dollars per share)	$ 1.50
Expired or cancelled (in shares)
Expired or cancelled, weighted average exercise price (in dollars per share)	$ 0
Outstanding and exercisable at December 31, 2021 (in shares)	4,268,221	6,369,396
Outstanding and exercisable at December 31, 2021 (in dollars per share)	$ 2.18	$ 1.97

Note I - Stockholders' Equity_3

Note I - Stockholders' Equity - Summary of Shares to be Issued (Details) - shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Shares-to-be-issued, outstanding (in shares)	2,428,329	2,375,760
Granted in current period (in shares)	93,918	642,667
Issued in current period (in shares)	(455,904)	(590,098)
Shares-to be issued outstanding (in shares)	2,066,343	2,428,329

Note J - Stock Option Plans (De

Note J - Stock Option Plans (Details Textual) - USD ($)	Apr. 23, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2016	Dec. 12, 2021	Dec. 31, 2019	Jun. 30, 2011
Deferred Compensation Arrangement with Individual, Shares Authorized for Issuance (in shares)		2,066,343	2,428,329			2,375,760
Share-based Payment Arrangement, Option [Member]
Share-based Payment Arrangement, Amount Capitalized		$ 763,000	$ 537,000
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total		$ 3,200,000	$ 0.9
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)		3 years 5 months 26 days	2 years 11 months 23 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)		$ 1.56	$ 1.25
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value		$ 290,688	$ 330,231
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Number of Shares (in shares)		1.15
Share-based Payment Arrangement, Option [Member] | Share-based Payment Arrangement, Employee [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value		$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate, Minimum		69.10%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate, Maximum		95.16%
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)					$ 2.13
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)		6 years 6 months
Share Price (in dollars per share)		$ 3.79
Share-based Payment Arrangement, Option [Member] | Share-based Payment Arrangement, Nonemployee [Member]
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		$ 27,600	$ 13,600
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 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
Restricted Stock [Member]
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total		$ 159,375
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)		1 year 4 months 17 days
Share-based Payment Arrangement, Expense		$ 70,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)		116,399	0
Restricted Stock [Member] | Territory Manager [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)		2 years
Deferred Compensation Arrangement with Individual, Shares Authorized for Issuance (in shares)		96,551
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)		811,597	424,425
The 2020 Equity Incentive Plan [Member] | Vice Chairman of the Board of Directors [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in shares)	2,000,000
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)		4,000,000
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
The 2020 Equity Incentive Plan [Member] | Share-based Payment Arrangement, Option [Member] | Vice Chairman of the Board of Directors [Member] | Share-based Payment Arrangement, Tranche One [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)	5 years
The 2020 Equity Incentive Plan [Member] | Share-based Payment Arrangement, Option [Member] | Vice Chairman of the Board of Directors [Member] | Share-based Payment Arrangement, Tranche Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)	10 years

Note J - Stock Option Plans - S

Note J - Stock Option Plans - Summary of Option Activity for Employees (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Number of options (in shares)	74,997
Weighted average exercise price, outstanding (in dollars per share)	$ 1.41
Weighted average remaining contractual life, outstanding (Year)		3 years 2 months 4 days
Aggregate intrinsic value, outstanding		$ 54,748
Number of options (in shares)		74,997
Weighted average exercise price, outstanding (in dollars per share)		$ 1.41
Share-based Payment Arrangement, Option [Member]
Aggregate intrinsic value, exercised	$ 290,688	$ 330,231
Share-based Payment Arrangement, Option [Member] | Share-based Payment Arrangement, Employee [Member]
Number of options (in shares)	1,953,443
Weighted average exercise price, outstanding (in dollars per share)	$ 1.88
Weighted average remaining contractual life, outstanding (Year)	7 years 8 months 8 days	3 years 1 month 2 days
Aggregate intrinsic value, outstanding	$ 49,246	$ 476,964
Number of options granted (in shares)	2,140,175
Weighted average exercise price, granted (in dollars per share)	$ 2.46
Weighted average remaining contractual life, granted (Year)	8 years 11 months 1 day
Aggregate intrinsic value, granted	$ 0
Number of options exercised (in shares)	(818,166)
Weighted average exercise price, exercised (in dollars per share)	$ 1.70
Aggregate intrinsic value, exercised	$ 0
Number of options forfeited and expired (in shares)	(431,759)
Weighted average exercise price, forfeited or expired (in dollars per share)	$ 2.02
Number of options (in shares)	2,843,693	1,953,443
Weighted average exercise price, outstanding (in dollars per share)	$ 2.39	$ 1.88
Number of options exercisable (in shares)	522,157
Weighted average exercise price, exercisable (in dollars per share)	$ 2.19
Weighted average remaining contractual life, exercisable (Year)	3 years 10 months 24 days
Aggregate intrinsic value, exercisable	$ 32,831
Share-based Payment Arrangement, Option [Member] | Share-based Payment Arrangement, Nonemployee [Member]
Weighted average remaining contractual life, outstanding (Year)	3 years 3 months 29 days
Aggregate intrinsic value, outstanding	$ 49,748
Number of options granted (in shares)	24,999
Weighted average exercise price, granted (in dollars per share)	$ 3.28
Weighted average remaining contractual life, granted (Year)	4 years 5 months 4 days
Number of options exercised (in shares)	(8,333)
Weighted average exercise price, exercised (in dollars per share)	$ 1.70
Number of options forfeited and expired (in shares)	(8,333)
Weighted average exercise price, forfeited or expired (in dollars per share)	$ 2.34
Number of options (in shares)	83,330
Weighted average exercise price, outstanding (in dollars per share)	$ 1.85
Number of options exercisable (in shares)	55,546
Weighted average exercise price, exercisable (in dollars per share)	$ 1.45
Weighted average remaining contractual life, exercisable (Year)	2 years 11 months 19 days
Aggregate intrinsic value, exercisable	$ 45,079

Note J - Stockholders' Equity -

Note J - Stockholders' Equity - Schedule of Restricted Stock (Details) - Restricted Stock [Member] - $ / shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Non-vested, Shares (in shares)	0
Non-vested, Weighted Average Grant-Date Fair Value per Award (in dollars per share)	$ 0
Granted, Shares (in shares)	116,399	0
Granted, Weighted Average Grant-Date Fair Value per Award (in dollars per share)	$ 2.36
Vested, Shares (in shares)	0
Vested, Weighted Average Grant-Date Fair Value per Award (in dollars per share)	$ 0
Cancelled (in shares)	(19,842)
Cancelled (in dollars per share)	$ 2.52
Non-vested, Shares (in shares)	96,557	0
Non-vested, Weighted Average Grant-Date Fair Value per Award (in dollars per share)	$ 2.33	$ 0

Note K - Employment Contract _2

Note K - Employment Contract and Consulting Agreements (Details Textual) - USD ($)	Jul. 10, 2017	Jul. 31, 2017	Aug. 31, 2016	Dec. 31, 2021	Dec. 31, 2020	Mar. 02, 2021	Mar. 01, 2021
Director of Clinical Affairs [Member]
Royalty Expense				$ 446,000	$ 267,000
Professional Fees				158,000	156,000
Accounts Payable, Related Parties				123,000	127,000
Interim Chief Executive Officer [Member]
Royalty on Net Sales, Percentage						2.50%	5.00%
Previous President and Chief Executive Officer [Member]
Increase (Decrease) in Deferred Compensation	$ (100,000)	$ (100,000)
Employment Agreement, Base Compensation	200,000	200,000
Consultant [Member]
Increase (Decrease) in Deferred Compensation	(100,000)	100,000
Employment Agreement, Base Compensation	$ 200,000	$ 200,000
Consulting Services [Member]
Employment Agreement Term (Year)			3 years
Related Party Transaction, Expenses from Transactions with Related Party				$ 100,000	$ 100,000

Note L - Income Taxes (Details

Note L - Income Taxes (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Operating Loss Carryforwards, Valuation Allowance, Total	$ 0	$ 0
Percentage of Valuation Allowance	100.00%
Effective Income Tax Rate Reconciliation, State and Local Income Taxes, Amount	$ 300	24,000
Unrecognized Tax Benefits, Ending Balance	0	0
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense, Total	0
Domestic Tax Authority [Member]
Operating Loss Carryforwards, Total	$ 68,300,000	66,000,000
Open Tax Year	2018 2019 2020
State and Local Jurisdiction [Member]
Income (Loss) from Continuing Operations before Income Taxes, Domestic	$ (63,400,000)	$ (56,300,000)

Note L - Income Taxes - Deferre

Note L - Income Taxes - Deferred Tax Assets (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Allowance for Doubtful Accounts	$ 2,000	$ 2,000
Warranty Reserve	3,000	5,000
Impaired Assets		0
Inventory Reserve	108,000	110,000
Deferred Officer's Compensation	439,000	816,000
Depreciation and Amortization	(52,000)	(67,000)
Net Operating Loss Carryforwards	18,895,000	17,993,000
Tax Credits	660,000	416,000
Other	45,000	10,000
Subtotal	20,100,000	19,285,000
Valuation allowance	(20,100,000)	(19,285,000)
Non-current deferred tax asset	$ 0	$ 0

Note L - Income Taxes - Reconci

Note L - Income Taxes - Reconciliation of the Statutory Tax Rates (Details)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Statutory rate	21.00%	21.00%
State income tax-all states	7.44%	1.00%
NOL Expiration	(9.13%)	(11.00%)
Other	(7.79%)	8.00%
Subtotal	11.52%	19.00%
Valuation allowance	(11.52%)	(19.00%)
Effective tax rate	0.00%	0.00%

Note M - Segment and Geograph_3

Note M - Segment and Geographic Data (Details Textual)	12 Months Ended
	Dec. 31, 2021
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, 2021	Dec. 31, 2020
Product sales, net	$ 10,304,711	$ 5,437,236
Operating Income (Loss)	(7,378,508)	(7,453,118)
Depreciation and Amortization	73,836	95,949
Dental	(7,118,688)	(7,471,199)
Total assets	19,809,744	19,571,450
Total Assets	19,809,744	19,571,450
Corporate, Non-Segment [Member]
Operating Income (Loss)	(5,747,713)	(4,932,062)
Depreciation and Amortization	62,172	80,360
Dental	(5,552,259)	(4,936,116)
Total assets	12,273,064	12,612,147
Total Assets	12,273,064	12,612,147
Dental Segment [Member]
Product sales, net	10,152,511	5,421,436
Dental Segment [Member] | Operating Segments [Member]
Product sales, net	10,152,511	5,421,436
Operating Income (Loss)	2,475,059	817,355
Depreciation and Amortization	4,351	9,896
Dental	2,544,730	807,770
Total assets	6,163,169	6,035,645
Total Assets	6,163,169	6,035,645
Medical Segment [Member]
Product sales, net	152,200	15,800
Medical Segment [Member] | Operating Segments [Member]
Product sales, net	152,200	15,800
Operating Income (Loss)	(4,105,854)	(3,338,411)
Depreciation and Amortization	7,313	5,693
Dental	(4,111,159)	(3,342,853)
Total assets	1,373,511	923,658
Total Assets	$ 1,373,511	$ 923,658

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, 2021	Dec. 31, 2020
Product sales, net	$ 10,304,711	$ 5,437,236
Dental Segment [Member]
Product sales, net	10,152,511	5,421,436
Medical Segment [Member]
Product sales, net	152,200	15,800
Domestic [Member]
Product sales, net	3,571,549	2,120,186
Domestic [Member] | Dental Segment [Member]
Product sales, net	3,535,049	2,118,186
Domestic [Member] | Medical Segment [Member]
Product sales, net	36,500	2,000
Rest of World [Member]
Product sales, net	4,635,034	3,239,650
Rest of World [Member] | Dental Segment [Member]
Product sales, net	4,519,334	3,225,850
Rest of World [Member] | Medical Segment [Member]
Product sales, net	115,700	13,800
CHINA
Product sales, net	2,098,128	77,400
CHINA | Dental Segment [Member]
Product sales, net	2,098,128	77,400
CHINA | Medical Segment [Member]
Product sales, net	$ 0	$ 0

Note N - Concentrations (Detail

Note N - Concentrations (Details Textual) - Customer Concentration Risk [Member]	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Revenue Benchmark [Member]
Number of Major Customers	2	1
Revenue Benchmark [Member] | Customer One [Member]
Concentration Risk, Percentage	20.00%	39.00%
Revenue Benchmark [Member] | Customer Two [Member]
Concentration Risk, Percentage	35.00%
Accounts Receivable [Member]
Number of Major Customers	3	1
Accounts Receivable [Member] | Customer One [Member]
Concentration Risk, Percentage	13.00%	70.00%
Accounts Receivable [Member] | Customer Two [Member]
Concentration Risk, Percentage	28.00%
Accounts Receivable [Member] | Customer Three [Member]
Concentration Risk, Percentage	29.00%

Note O - Related Party Transa_2

Note O - Related Party Transactions (Details Textual) - USD ($)	Apr. 29, 2020	Jul. 10, 2017	Jul. 31, 2017	Sep. 30, 2020	Dec. 31, 2021	Dec. 31, 2020	Mar. 02, 2021	Mar. 01, 2021
Director of Clinical Affairs [Member]
Royalty Expense					$ 446,000	$ 267,000
Professional Fees					158,000	156,000
Accounts Payable, Related Parties					123,000	127,000
Previous President and Chief Executive Officer [Member]
Increase (Decrease) in Deferred Compensation		$ (100,000)	$ (100,000)
Employment Agreement, Base Compensation		200,000	200,000
Consultant [Member]
Deferred Compensation Arrangement with Individual, Compensation Expense					125,000	0
Increase (Decrease) in Deferred Compensation		(100,000)	100,000
Employment Agreement, Base Compensation		$ 200,000	$ 200,000
Managing Director, China Operations [Member]
Deferred Compensation Arrangement with Individual, Compensation Expense					125,000	0
Interim Chief Executive Officer [Member]
Royalty on Net Sales, Percentage							2.50%
Director Clinical Affair [Member]
Royalty on Net Sales, Percentage							2.50%	5.00%
Manufacturing Agreement for Handpieces [Member]
Related Party Transaction, Purchases from Related Party	$ 370,260				1,700,000	1,900,000
Manufacturing Agreement for Handpieces [Member] | Accounts Payable, Related Parties, Current [Member]
Due to Related Parties, Current, Total					548,000	362,000
Consulting Services [Member]
Related Party Transaction, Expenses from Transactions with Related Party					100,000	100,000
Deferred Compensation Arrangement with Individual, Compensation Expense					$ 45,000	$ 15,000
Consulting Services [Member] | Innovest S.p.A. [Member]
Related Party Transaction, Expenses from Transactions with Related Party				$ 60,000

Note P - Commitments (Details T

Note P - Commitments (Details Textual)	1 Months Ended	12 Months Ended
	Aug. 31, 2019USD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)
Advances on Inventory Purchases		$ 1,309,260	$ 414,202
Lease, Right-of-Use Asset		550,511
Lease, Liability		577,981
Lease, Liability, Current		81,001
Lease, Liability, Noncurrent		476,980
Finance Lease, Liability, Total		28,607	36,403
Finance Lease, Liability, Current		8,545	7,796
Finance Lease, Liability, Noncurrent		20,062	28,607
Operating Lease, Right-of-Use Asset		550,511	632,453
Operating Lease, Liability, Total		586,589	630,012
Operating Lease, Liability, Current		81,001	72,031
Operating Lease, Liability, Noncurrent		$ 476,980	$ 557,981
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
Purchase Commitment for Devices [Member]
Purchase Commitment Number Of Units		3,300	147,000
Purchase Commitment, Remaining Minimum Amount Committed		$ 2,600,000
Advances on Inventory Purchases		1,300,000	$ 100,000
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		$ 34,000	$ 55,000

Note P - Commitments - Lease Ex

Note P - Commitments - Lease Expense (Details) - USD ($)		12 Months Ended
		Dec. 31, 2021	Dec. 31, 2020
Cash paid for operating lease liabilities		$ 234,866	$ 109,654
Cash paid for finance lease liabilities		21,047	10,307
Right-of-use assets obtained in exchange for new operating lease liabilities (1)	[1]	(663,009)	(663,009)
Property and equipment obtained in exchange for new finance lease liabilities		$ (43,242)	$ (43,242)
Finance leases (in years) (Year)		3 years 14 days	4 years 14 days
Operating leases (in years) (Year)		5 years 3 months	6 years 3 months
Weighted-average discount rate - operating leases		9.20%	9.20%
[1]	For the nine months ended September 30, 2021, the balance includes operating leases existing as of the adoption of ASC 842 on January 1, 2021

Note P - Commitments - Maturiti

Note P - Commitments - Maturities of Lease Liabilities (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
2022	$ 138,735
2023	141,518
2024	144,300
2025	136,776
2026	139,125
Thereafter	35,477
Total lease payments	735,931
Less: interest	(149,342)
Present value of lease liabilities	$ 586,589	$ 630,012