Milestone Scientific (MLSS) 10-Q 14 Nov 22 2022 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2022	Nov. 11, 2022
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	Q3
Document Fiscal Year Focus	2022
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2022
Document Transition Report	false
Entity File Number	001-14053
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	13-3545623
Entity Address, Address Line One	425 Eagle Rock Avenue Suite 403
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
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Title of 12(b) Security	Common Stock
Trading Symbol	MLSS
Security Exchange Name	NYSE
Entity Common Stock, Shares Outstanding		69,795,330

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 9,811,673	$ 14,764,346
Accounts receivable, net	1,091,729	943,272
Accounts receivable, related party net	0
Prepaid expenses and other current assets	478,218	375,360
Inventories	1,551,842	1,541,513
Advances on contracts	1,581,483	1,309,260
Total current assets	14,514,945	18,933,751
Furniture, fixtures and equipment, net	17,401	23,713
Intangibles, net	237,636	277,619
Right of use assets	484,327	550,511
Other assets	24,150	24,150
Total assets	15,278,459	19,809,744
Current liabilities:
Accounts payable	1,282,721	780,428
Accounts payable, related party	910,999	395,857
Accrued expenses and other payables	1,050,173	1,417,248
Accrued expenses, related party	333,483	414,241
Current portion of finance lease liabilities	9,153	8,545
Current portion of operating lease liabilities	88,933	81,001
Total current liabilities	3,675,462	3,097,320
Non-current portion of finance lease liabilities	13,120	20,062
Non-current portion of operating lease liabilities	408,998	476,980
Total liabilities	4,097,580	3,594,362
Commitments
Stockholders’ equity
Common stock, par value $.001; authorized 100,000,000 shares; 68,907,394 and 68,153,336 shares issued on September 30, 2022, and December 31, 2021, and 68,874,061 and 68,120,003, shares outstanding as September 30, 2022, and December 31, 2021.	68,907	68,153
Additional paid in capital	126,666,340	124,915,560
Accumulated deficit	(114,436,281)	(107,704,274)
Treasury stock, at cost, 33,333 shares	(911,516)	(911,516)
Total Milestone Scientific, Inc. stockholders' equity	11,387,450	16,367,923
Noncontrolling interest	(206,571)	(152,541)
Total stockholders’ equity	11,180,879	16,215,382
Total liabilities and stockholders’ equity	$ 15,278,459	$ 19,809,744

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parentheticals) - $ / shares	Sep. 30, 2022	Dec. 31, 2021
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	100,000,000	100,000,000
Common stock, shares issued (in shares)	68,907,394	68,153,336
Common stock, shares outstanding (in shares)	68,874,061	68,120,003
Treasury stock, at cost, shares (in shares)	33,333	33,333

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Product sales, net	$ 2,215,699	$ 2,108,233	$ 6,564,969	$ 7,458,678
Cost of products sold	762,964	747,997	2,749,160	2,926,794
Gross profit	1,452,735	1,360,236	3,815,809	4,531,884
Selling, general and administrative expenses	3,283,378	2,968,625	9,681,326	9,729,594
Research and development expenses	166,191	356,179	897,218	588,043
Depreciation and amortization expense	16,661	16,353	50,121	52,113
Total operating expenses	3,466,230	3,341,157	10,628,665	10,369,750
Loss from operations	(2,013,495)	(1,980,921)	(6,812,856)	(5,837,866)
Interest income (expense)	28,012	(4,608)	26,819	(11,604)
Gain on debt extinguishment-PPP	0	0	0	276,180
Loss before provision for income taxes and equity investments	(1,985,483)	(1,985,529)	(6,786,037)	(5,573,290)
Provision for income taxes	0	0	0	(333)
Loss before equity investment	(1,985,483)	(1,985,529)	(6,786,037)	(5,573,623)
Deferred profit and divesture-equity investment (See Note 6)	0	(69,905)	0	(164,461)
Net loss	(1,985,483)	(2,055,434)	(6,786,037)	(5,738,084)
Net loss attributable to noncontrolling interests	(13,680)	(12,227)	(54,030)	(41,540)
Net loss attributable to Milestone Scientific Inc.	$ (1,971,803)	$ (2,043,207)	$ (6,732,007)	$ (5,696,544)
Net loss per share applicable to common stockholders—
Basic (in dollars per share)	$ (0.03)	$ (0.03)	$ (0.10)	$ (0.08)
Diluted (in dollars per share)	$ (0.03)	$ (0.03)	$ (0.10)	$ (0.08)
Weighted average shares outstanding and to be issued—
Basic (in shares)	70,975,420	69,573,795	70,480,706	68,609,143
Diluted (in shares)	70,975,420	69,573,795	70,480,706	68,609,143

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($)	Consultant [Member] Common Stock [Member]	Consultant [Member] Additional Paid-in Capital [Member]	Consultant [Member] Retained Earnings [Member]	Consultant [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]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member]	Treasury Stock [Member]	Total
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
Stock based compensation										113,507				113,507
Common stock to be issued to employees for bonuses										100,000				100,000
Net loss											(972,869)	(12,988)		(985,857)
Common stock issued for compensation (in shares)					18,879				7,075
Common stock issued for compensation									$ 7					7
Common stock to issued for services					$ 18			$ 18
Common stock to be issued for payment of consulting services expensed in prior periods (in shares)	40,010
Common stock to be issued for payment of consulting services expensed in prior periods	$ 40			$ 40
Common stock issued to employee for stock options exercised (in shares)									435,558
Common stock issued to employee for stock options exercised									$ 436	689,754				690,190
Common stock issued for warrants exercised (in shares)									1,918,925
Common stock issued for warrants exercised									$ 1,919	3,010,297				3,012,216
Common stock issued for warrants exercised (in shares)									1,918,925
Common stock issued for warrants exercised									$ 1,919	3,010,297				3,012,216
Balance (in shares) at Mar. 31, 2021									66,591,882
Balance at Mar. 31, 2021									$ 66,591	121,848,254	(101,858,826)	(107,414)	(911,516)	19,037,089
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
Net loss														(5,738,084)
Balance (in shares) at Sep. 30, 2021									67,610,864
Balance at Sep. 30, 2021									$ 67,610	123,590,412	(106,582,501)	(135,966)	(911,516)	16,028,039
Balance (in shares) at Mar. 31, 2021									66,591,882
Balance at Mar. 31, 2021									$ 66,591	121,848,254	(101,858,826)	(107,414)	(911,516)	19,037,089
Stock based compensation										193,824				193,824
Net loss											(2,680,468)	(16,325)		(2,696,793)
Common stock issued for compensation (in shares)									4,202
Common stock issued for compensation									$ 4	14,996				15,000
Common stock to be issued for payment of consulting services (in shares)	96,018				277,767
Common stock to be issued for payment of consulting services	$ 94	$ 262,589		$ 262,683
Common stock to issued for services					$ 280	$ 617,887		618,167
Common stock issued for warrants exercised (in shares)									86,000
Common stock issued for warrants exercised									$ 86	138,114				138,200
Common stock issued for warrants exercised (in shares)									86,000
Common stock issued for warrants exercised									$ 86	138,114				138,200
Balance (in shares) at Jun. 30, 2021									67,055,869
Balance at Jun. 30, 2021									$ 67,055	123,075,664	(104,539,294)	(123,739)	(911,516)	17,568,170
Stock based compensation									0	191,946	0	0	0	191,946
Common stock to be issued to employees for bonuses									402	(402)	0	0	0	0
Net loss											(2,043,207)	(12,227)	0	(2,055,434)
Common stock issued for compensation (in shares)									6,122
Common stock issued for compensation									$ 6	14,994	0	0	0	15,000
Common stock to be issued for payment of consulting services (in shares)									96,694
Common stock to be issued for payment of consulting services									$ 97	227,748	0	0	0	227,845
Common stock to be issued to employees for bonuses (in shares)									402,490
Common stock issued to employee for stock options exercised (in shares)									49,689
Common stock issued to employee for stock options exercised									$ 50	80,462	0	0	0	80,512
Balance (in shares) at Sep. 30, 2021									67,610,864
Balance at Sep. 30, 2021									$ 67,610	123,590,412	(106,582,501)	(135,966)	(911,516)	16,028,039
Balance (in shares) at Dec. 31, 2021									68,153,336
Balance at Dec. 31, 2021									$ 68,153	124,915,560	(107,704,274)	(152,541)	(911,516)	16,215,382
Stock based compensation										305,370				305,370
Common stock to be issued to employees for bonuses										164,385				164,385
Net loss											(1,901,723)	(17,502)		(1,919,225)
Balance (in shares) at Mar. 31, 2022									68,153,336
Balance at Mar. 31, 2022									$ 68,153	125,385,315	(109,605,997)	(170,043)	(911,516)	14,765,912
Balance (in shares) at Dec. 31, 2021									68,153,336
Balance at Dec. 31, 2021									$ 68,153	124,915,560	(107,704,274)	(152,541)	(911,516)	16,215,382
Net loss														(6,786,037)
Balance (in shares) at Sep. 30, 2022									68,907,394
Balance at Sep. 30, 2022									$ 68,907	126,666,340	(114,436,281)	(206,571)	(911,516)	11,180,879
Balance (in shares) at Mar. 31, 2022									68,153,336
Balance at Mar. 31, 2022									$ 68,153	125,385,315	(109,605,997)	(170,043)	(911,516)	14,765,912
Stock based compensation										392,266				392,266
Common stock to be issued to employees for bonuses									$ 147	(147)
Net loss											(2,858,481)	(22,848)		(2,881,329)
Common stock issued for compensation (in shares)					224,850				27,051
Common stock issued for compensation					$ 225	(225)		0	$ 27	39,973				40,000
Common stock to be issued for payment of consulting services (in shares)	246,028				12,879
Common stock to be issued for payment of consulting services	$ 246	$ 345,689						345,935
Common stock to issued for services					$ 13	$ 12,864		$ 12,877
Common stock to be issued to employees for bonuses (in shares)									147,338
Balance (in shares) at Jun. 30, 2022									68,811,482
Balance at Jun. 30, 2022									$ 68,811	126,175,735	(112,464,478)	(192,891)	(911,516)	12,675,661
Stock based compensation										400,202				400,202
Net loss											(1,971,803)	(13,680)		(1,985,483)
Common stock to be issued for payment of consulting services (in shares)									95,912
Common stock to be issued for payment of consulting services									$ 96	90,403				90,499
Balance (in shares) at Sep. 30, 2022									68,907,394
Balance at Sep. 30, 2022									$ 68,907	$ 126,666,340	$ (114,436,281)	$ (206,571)	$ (911,516)	$ 11,180,879

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Cash flows from operating activities:
Net loss	$ (6,786,037)	$ (5,738,084)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation expense	10,139	23,076
Amortization of intangibles	39,982	34,060
Stock based compensation	1,097,838	499,276
Inventory Reserve	430,245	0
Employees paid in stock	217,262	748,658
Expense paid in stock	436,434	490,614
Bad debt expense	100,000	0
Amortization of right-of-use asset	59,698	59,984
Deferred profit and divesture-equity investment (See Note 6)	0	164,461
Gain on debt extinguishment-PPP	0	(276,180)
Changes in operating assets and liabilities:
(Increase) decrease in accounts receivable	(248,457)	112,549
(Increase) decrease in inventories	(440,574)	743,647
(Increase) in advances on contracts	(272,223)	(1,095,328)
(Increase) in prepaid expenses and other current assets	(102,858)	(98,501)
Increase in accounts payable	502,292	260,905
Increase in accounts payable, related party	515,142	35,113
(Decrease) increase in accrued expenses	(367,074)	510,790
Decrease in accrued expenses, related party	(80,758)	(51,253)
Decrease operating lease liability	(53,411)	(52,812)
Net cash used in operating activities	(4,942,360)	(3,629,025)
Cash flows from investing activities:
Purchase of furniture, fixtures, and equipment	(3,827)	(19,486)
Net cash used in investing activities	(3,827)	(19,486)
Cash flows from financing activities:
Payments finance lease obligations	(6,486)	(5,779)
Proceeds from exercise of warrants	0	3,150,416
Common stock issued to employee for option exercised	0	770,702
Net cash (used in) provided by financing activities	(6,486)	3,915,339
Net (decrease) increase in cash and cash equivalents	(4,952,673)	266,828
Cash and cash equivalents at beginning of period	14,764,346	14,223,917
Cash and cash equivalents at end of period	$ 9,811,673	$ 14,490,745

Note 1 - Organization and Busin

Note 1 - Organization and Business	9 Months Ended
	Sep. 30, 2022
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	NOTE 1 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 ; CathCheck 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 In June 2017, 510 CompuFlo In May 2022, 6100 01, 51, 6100 03, 50. 50 51 50. no no 51 50 no In May 2022, STA—5050 2725, B210113 no no May 13, 2022. B210113

Note 2 - Liquidity and Uncertai

Note 2 - Liquidity and Uncertainties	9 Months Ended
	Sep. 30, 2022
Notes to Financial Statements
Substantial Doubt about Going Concern [Text Block]	NOTE 2 - 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 September 30, 2022, three nine September 30, 2022, twelve no To improve the Company’s cash position, management implemented a cost restructuring program to reduce the cash burn rate. This program included a reduction of the direct medical sales organization, and additional cost savings have been identified in other functional areas. The results of this program generated a cash burn rate for the three September 30, 2022 $1.1million In addition to its employees, the Company relies on (i) distributors, agents, and third third may The coronavirus (COVID- 19 three nine September 30, 2022, 2021 19, In addition, it is uncertain as to what effect the continuing spread of COVID- 19 Sanctions imposed by the United States and other western democracies, against Russia because of Ukraine conflict, and any expansion of the conflict, is likely to have unpredictable and wide-ranging effects on the domestic and global economy and financial markets, which could have an adverse effect on our business and results of operations. The conflict has already caused market volatility, a sharp increase in certain commodity prices, such as wheat and oil, and an increasing number and frequency of cybersecurity threats. So far, we have experienced a decrease in international sales to Ukraine and halted all sales to Russia, as a direct impact from the conflict. We will continue to monitor the situation carefully and, if necessary, take action to protect our business, operations and financial condition.

Note 3 - Summary of Significant

Note 3 - Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2022
Notes to Financial Statements
Significant Accounting Policies [Text Block]	NOTE 3 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 1. Principles of Consolidation The unaudited condensed 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 unaudited condensed consolidated financial statements of Milestone Scientific have been prepared in accordance with accounting principles generally accepted in the United States of America (GAAP) for interim financial information with the instructions for Form 10 8 X. not not may December 31, 2021, 10 3. Use of Estimates The preparation of the unaudited condensed 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 . 4. Revenue Recognition 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 operating segments: dental and medical. Therefore, results of the Company operations are reported on a consolidated basis for purposes of segment reporting, consistent with internal management reporting. See Note 10 three nine September 30, 2022, 2021. 5. Variable Interest Entities 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 6. 6. Cash and Cash Equivalents Milestone Scientific considers all highly liquid investments purchased with an original maturity of three September 30, 2022 December 31, 2021, may 7. Accounts Receivable Milestone Scientific sells a significant amount of its products 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 September 30, 2022 December 31, 2021, $10,000, 8. Inventories 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. Equity Method Investments Investments in which Milestone Scientific can exercise significant influence, but do not may 10. Impairment of Long-Lived Assets 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; and • 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. 11. Research and Development Research and development costs, which consist principally of new product development costs payable to third 12. Income Taxes 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. On September 30, 2022 December 31, 2021, No 2018, 2019 2020 2021 September 30, 2022. 13. Basic and Diluted Net Loss Per Common Share 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, three September 30, 2022 2021 nine September 30, 2022 2021 Since Milestone Scientific had net losses in the three nine September 30, 2022 2021, not nine September 30, 2022 2021, Value of Financial Instruments 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 September 30, 2022 December 31, 2021, not 14. Milestone Scientific accounts for stock-based compensation under ASC Topic 718, 718 15. Recent Accounting Pronouncements 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 June 2016, 2016 13, Measurement of Credit Losses on Financial Instruments 2016 13” In November 2019, 2019 10, Financial Instruments - Credit Losses (Topic, 326 815 842 dates 2016 13 2019 10, 2016 13 December 15, 2022, not

Note 4 - Inventories

Note 4 - Inventories	9 Months Ended
	Sep. 30, 2022
Notes to Financial Statements
Inventory Disclosure [Text Block]	NOTE 4 INVENTORIES Inventories consist of the following: September 30, 2022 December 31, 2021 Dental finished goods, net $ 900,396 $ 342,465 Medical finished goods, net 488,786 1,119,709 Component parts and other materials 162,660 79,339 Total inventories $ 1,551,842 $ 1,541,513 The Company maintains an allowance for doubtful accounts on slow moving Medical finished goods of approximately $880,000 and $450,000 as of September 30, 2022 December 31, 2021,

Note 5 - Advances on Contracts

Note 5 - Advances on Contracts	9 Months Ended
	Sep. 30, 2022
Notes to Financial Statements
Advances to Contract Manufacturer [Text Block]	NOTE 5 ADVANCES ON CONTRACTS The advances on contracts represent funding of future STA Single Tooth Anesthesia System September 30, 2022 December 31, 2021,

Note 6 - Investment in and Tran

Note 6 - Investment in and Transactions With Equity Investees	9 Months Ended
	Sep. 30, 2022
Notes to Financial Statements
Equity Method Investments and Joint Ventures Disclosure [Text Block]	NOTE 6 INVESTMENT IN AND TRANSACTIONS WITH EQUITY INVESTEES Milestone China Ltd. Ownership In June 2014, In first 2020, 19 28.4% On November 23, 2021, October 8, 2021, 28.4% 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 19, not may At this time, Milestone Scientific has not not not not September 30, 2022 December 31, 2021, Related Party Transactions Milestone China Distribution Agreement Milestone China had been Milestone Scientific’s exclusive distributor in China. During 2017 2018, 2018, Beginning in mid- November 2021, November 22, 2021, three September 30, 2022, nine September 30, 2022, September 30, 2022, three nine September 30, 2021, December 31, 2021, September 30, 2022, no 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 As of September 30, 2022 December 31, 2021, three nine September 30, 2022, not three nine September 30, 2021,

Note 7 - Patents

Note 7 - Patents	9 Months Ended
	Sep. 30, 2022
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	NOTE 7 PATENTS September 30, 2022 Cost Accumulated Amortization Net Patents-foundation intellectual property 1,377,863 (1,140,227 ) 237,636 Total 1,377,863 (1,140,227 ) 237,636 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 Patents are amortized utilizing the straight-line method over estimated useful lives ranging from 3 to 20 years. Amortization expense was approximately $13,000 and $40,000 for the three nine September 30, 2022, three nine September 30, 2021, 2022 2026

Note 8 - Stockholders' Equity

Note 8 - Stockholders' Equity	9 Months Ended
	Sep. 30, 2022
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	NOTE 8 STOCKHOLDERS EQUITY Warrants The following table summarizes information about shares issuable under warrants outstanding as of September 30, 2022 Warrant shares outstanding Weighted Average exercise price Weighted Average remaining life Intrinsic value Outstanding at January 1, 2022 4,268,221 2.18 1.50 1,187,546 Issued - - - - Exercised - - - - Outstanding and exercisable at September 30, 2022 4,268,221 2.18 0.75 91,226 S hares to Be Issued As of September 30, 2022 2021, September 30, 2022 2021, The following table summarizes information about shares to be issued on: September 30, 2022 September 30, 2021 Shares-to-be-issued, outstanding January 1, 2022, and 2021, respectively 2,066,343 2,428,329 Granted in current period 108,148 33,238 Issued in current period (147,338 ) (455,906 ) Shares-to be issued outstanding September 30, 2022, and 2021, respectively 2,027,153 2,005,661 Stock Options Plans The Milestone Scientific Inc. 2020 "2020 June 2031. may not Milestone Scientific recognizes stock compensation expense over the requisite service period. For three nine September 30, 2022, three nine September 30, 2021, As of September 30, 2022, $2.7 A summary of option activity for employees under the plans and changes during the nine September 30, 2022 Number of Options Weighted Averaged Exercise Price $ Weighted Average Remaining Contractual Life (Years) Aggregate Intrinsic Options Value $ Options outstanding January 1, 2022 2,843,693 2.39 7.69 49,246 Granted during 2022 216,296 1.52 2.23 - Exercised during 2022 - - - - Forfeited or expired during 2022 - - - - Options outstanding September 30, 2022 3,059,989 2.29 6.63 - Exercisable, September 30, 2022 994,914 2.18 5.28 - A summary of option activity for non-employees under the plans and changes during the nine September 30, 2022 Number of Options Weighted Averaged Exercise Price $ Weighted Average Remaining Contractual Life (Years) Aggregate Intrinsic Options Value $ Options outstanding January 1, 2022 83,330 1.85 3.33 49,748 Granted during 2022 - - - - Exercised during 2022 - - - - Options outstanding September 30, 2022 83,330 1.85 2.58 4,333 Exercisable, September 30, 2022 69,441 1.68 2.37 4,333 For the three nine September 30, 2022, three nine September 30, 2021, The information below summarizes the restricted stock award activity for the nine September 30, 2022. Number of Shares Weighted Average Grant-Date Fair Value per Award Non-vested as January 1, 2022 96,557 2.33 Granted 975,148 0.86 Vested (224,850 ) Cancelled (122,693 ) Non-vested as September 30, 2022 724,162 1.11 As of September 30, 2022, 2 three nine September 30, 2022, $37,500, three nine September 30 2021, September 30, 2022, As of September 30, 2022, first October 2022, January 2023, April 2023. three nine September 30, 2022, September 30, 2022,

Note 9 - Income Taxes

Note 9 - Income Taxes	9 Months Ended
	Sep. 30, 2022
Notes to Financial Statements
Income Tax Disclosure [Text Block]	NOTE 9 INCOME TAXES The utilization of Milestone Scientific's net operating losses may 382 may

Note 10 - Segment and Geographi

Note 10 - Segment and Geographic Data	9 Months Ended
	Sep. 30, 2022
Notes to Financial Statements
Product Sales and Significant Customers and Vendors Disclosure [Text Block]	NOTE 10 SEGMENT AND GEOGRAPHIC DATA We conduct our business through two not The following tables present information about our reportable and operating segments: Three months ended September 30, Nine months ended September 30, Sales Net Sales: 2022 2021 2022 2021 Dental $ 2,206,499 $ 2,076,233 $ 6,509,619 $ 7,334,628 Medical 9,200 32,000 55,350 124,050 Total net sales $ 2,215,699 $ 2,108,233 $ 6,564,969 $ 7,458,678 Operating Income (Loss): 2022 2021 2022 2021 Dental $ 308,913 $ 193,252 $ 826,175 $ 1,844,083 Medical (937,468 ) (937,876 ) (3,788,842 ) (2,968,596 ) Corporate (1,384,940 ) (1,236,297 ) (3,850,189 ) (4,713,353 ) Total operating loss $ (2,013,495 ) $ (1,980,921 ) $ (6,812,856 ) $ (5,837,866 ) Depreciation and Amortization: 2022 2021 2022 2021 Dental $ 951 $ 892 $ 2,737 $ 3,458 Medical 1,019 1,241 3,056 6,257 Corporate 14,691 14,220 44,328 42,398 Total depreciation and amortization $ 16,661 $ 16,353 $ 50,121 $ 52,113 Income (loss) before taxes and equity in earnings of affiliates: 2022 2021 2022 2021 Dental $ 307,699 $ 191,864 $ 822,270 $ 1,915,148 Medical (938,963 ) (939,202 ) (3,793,236 ) (2,972,462 ) Corporate (1,354,219 ) (1,238,191 ) (3,815,071 ) (4,515,976 ) Total loss before taxes and equity in earnings of affiliate $ (1,985,483 ) $ (1,985,529 ) $ (6,786,037 ) $ (5,573,290 ) Total Assets September 30, 2022 December 31, 2021 Dental $ 4,083,657 $ 6,163,169 Medical 863,470 1,373,511 Corporate 10,331,332 12,273,064 Total assets $ 15,278,459 $ 19,809,744 The following table presents information about our operations by geographic area for the three nine September 30, 2022 2021. Three months ended September 30, 2022 Three months ended September 30, 2021 Domestic: US Dental Medical Grand Total Dental Medical Grand Total Instruments $ 164,341 $ 7,500 $ 171,841 $ 36,480 $ - $ 36,480 Handpieces 678,473 1,700 680,173 721,149 11,500 732,649 Accessories 24,304 - 24,304 21,253 - 21,253 Grand Total $ 867,118 $ 9,200 $ 876,318 $ 778,882 $ 11,500 $ 790,382 International: Rest of World Instruments $ 436,069 $ - $ 436,069 $ 253,063 $ 4,500 $ 257,563 Handpieces 881,616 - 881,616 674,133 16,000 690,133 Accessories 21,696 - 21,696 9,300 9,300 Grand Total $ 1,339,381 $ - $ 1,339,381 $ 936,496 $ 20,500 $ 956,996 International: China Instruments $ - $ - $ - $ - $ - $ - Handpieces - - - 360,855 - 360,855 Accessories - - - - - Grand Total $ - $ - $ - $ 360,855 $ - $ 360,855 Total Product Sales $ 2,206,499 $ 9,200 $ 2,215,699 $ 2,076,233 $ 32,000 $ 2,108,233 Nine months ended September 30, 2022 Nine months ended September 30, 2021 Domestic: US Dental Medical Grand Total Dental Medical Grand Total Instruments $ 442,336 $ 7,500 $ 449,836 $ 391,250 $ - $ 391,250 Handpieces 2,275,865 25,750 2,301,615 2,319,049 19,650 2,338,699 Accessories 73,210 2,100 75,310 58,134 - 58,134 Grand Total $ 2,791,411 $ 35,350 $ 2,826,761 $ 2,768,433 $ 19,650 $ 2,788,083 International: Rest of World Instruments $ 1,050,443 $ - $ 1,050,443 $ 792,903 $ 62,500 $ 855,403 Handpieces 2,265,367 20,000 2,285,367 2,337,692 41,900 2,379,592 Accessories 42,434 - 42,434 42,409 - 42,409 Grand Total $ 3,358,244 $ 20,000 $ 3,378,244 $ 3,173,004 $ 104,400 $ 3,277,404 International: China Instruments $ - $ - $ - $ 228,000 $ - $ 228,000 Handpieces 359,964 - 359,964 1,165,191 - 1,165,191 Accessories - - - - - - Grand Total 359,964 - $ 359,964 $ 1,393,191 $ - $ 1,393,191 Total Product Sales $ 6,509,619 $ 55,350 $ 6,564,969 $ 7,334,628 $ 124,050 $ 7,458,678

Note 11 - Concentrations

Note 11 - Concentrations	9 Months Ended
	Sep. 30, 2022
Notes to Financial Statements
Concentration Risk Disclosure [Text Block]	NOTE 11 -- CONCENTRATIONS Milestone Scientific has informal arrangements with third CompuDent CompuMed September 30, 2022 2021. For the three September 30, 2022, two nine September 30, 2022, one three September 30, 2021, 34% two nine September 30, 2021, two For the nine September 30, 2022, four December 31, 2021, three

Note 12 - Related Party Transac

Note 12 - Related Party Transactions	9 Months Ended
	Sep. 30, 2022
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	NOTE 12 -- 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 manufacturer of its handpieces, pursuant to which it manufactures products under specific purchase orders, but without minimum purchase commitments. Purchases from this manufacturer were approximately $658,000 and $2.3 million, respectively for three nine September 30, 2022. three nine September 30, 2021. As of September 30, 2022 December 31, 2021, Milestone China See Note 6 Other K. Tucker Andersen, a significant stockholder of Milestone Scientific provides financial and business strategic services to the Company. Expenses recognized were $25,000 and $75,000 for each of the three nine September 30, 2022 2021, The Company engaged Mr. Trombetta as a consultant for a period of twelve October 1, 2020, September 30, 2021), three nine September 30, 2021, September 30, 2021, three nine September 30, 2022. The Director of Clinical Affairs’ royalty fee was approximately $108,000 and $322,000 for three nine September 30, 2022, three nine September 30, 2021, three nine September 30, 2022, 2021, September 30, 2022, December 31, 2021, On March 2, 2021, May 9, 2027, February 25, 2021 2.5% May 9, 2027 Pursuant to a Succession Agreement dated April 6, 2021 July 10, 2017 July 10, 2017 ( $100,000 $200,000, 9.5 May 19, 2021. The Company recorded expense of $50,000 three nine September 30, 2022, $50,000 three nine September 30, 2021, three nine September 30, 2022. three nine September 30, 2021. September 30, 2022, December 31, 2021,

Note 13 - Commitments

Note 13 - Commitments	9 Months Ended
	Sep. 30, 2022
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	NOTE 13 COMMITMENTS ( 1 Contract Manufacturing Agreement Milestone Scientific has informal arrangements with third As of September 30, 2022, September 30, 2022, May 2022 December 31, 2021, As of September 30, 2022, May 2022 December 31, 2021, ( 2 Leases Operating Leases In August 2019, not seven January 8, 2020. April 1, 2020, January 1 not As of September 30, 2022, September 30, 2022, December 31, 2021, December 31, 2021, The components of lease expense were as follows: Three months ended Nine months ended September 30, 2022 September 30, 2021 September 30, 2022 September 30, 2021 Cash paid for operating lease liabilities 31,999 31,882 95,996 95,645 Cash paid for finance lease liabilities 2,685 2,685 8,055 8,055 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 0.00 % Weighted Average Remaining Lease Term Finance leases (years) 2.3 5.5 Operating leases (years) 4.5 3.3 ( 3 Other Commitments On March 2, 2021, February 25, 2021 2.5% May 9, 2027

Significant Accounting Policies

Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	1. Principles of Consolidation The unaudited condensed 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.
Basis of Accounting, Policy [Policy Text Block]	2. The unaudited condensed consolidated financial statements of Milestone Scientific have been prepared in accordance with accounting principles generally accepted in the United States of America (GAAP) for interim financial information with the instructions for Form 10 8 X. not not may December 31, 2021, 10
Use of Estimates, Policy [Policy Text Block]	3. Use of Estimates The preparation of the unaudited condensed 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]	4. Revenue Recognition 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 operating segments: dental and medical. Therefore, results of the Company operations are reported on a consolidated basis for purposes of segment reporting, consistent with internal management reporting. See Note 10 three nine September 30, 2022, 2021.
Consolidation, Variable Interest Entity, Policy [Policy Text Block]	5. Variable Interest Entities 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 6.
Cash and Cash Equivalents, Policy [Policy Text Block]	6. Cash and Cash Equivalents Milestone Scientific considers all highly liquid investments purchased with an original maturity of three September 30, 2022 December 31, 2021, may
Accounts Receivable [Policy Text Block]	7. Accounts Receivable Milestone Scientific sells a significant amount of its products 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 September 30, 2022 December 31, 2021, $10,000,
Inventory, Policy [Policy Text Block]	8. Inventories 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. Equity Method Investments Investments in which Milestone Scientific can exercise significant influence, but do not may
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	10. Impairment of Long-Lived Assets 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; and • 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.
Research and Development Expense, Policy [Policy Text Block]	11. Research and Development Research and development costs, which consist principally of new product development costs payable to third
Income Tax, Policy [Policy Text Block]	12. Income Taxes 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. On September 30, 2022 December 31, 2021, No 2018, 2019 2020 2021 September 30, 2022.
Earnings Per Share, Policy [Policy Text Block]	13. Basic and Diluted Net Loss Per Common Share 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, three September 30, 2022 2021 nine September 30, 2022 2021 Since Milestone Scientific had net losses in the three nine September 30, 2022 2021, not nine September 30, 2022 2021,
Fair Value of Financial Instruments, Policy [Policy Text Block]	Value of Financial Instruments 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 September 30, 2022 December 31, 2021, not
Share-Based Payment Arrangement [Policy Text Block]	14. Milestone Scientific accounts for stock-based compensation under ASC Topic 718, 718
New Accounting Pronouncements, Policy [Policy Text Block]	15. Recent Accounting Pronouncements 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 June 2016, 2016 13, Measurement of Credit Losses on Financial Instruments 2016 13” In November 2019, 2019 10, Financial Instruments - Credit Losses (Topic, 326 815 842 dates 2016 13 2019 10, 2016 13 December 15, 2022, not

Note 4 - Inventories (Tables)

Note 4 - Inventories (Tables)	9 Months Ended
	Sep. 30, 2022
Notes Tables
Schedule of Inventory, Current [Table Text Block]	September 30, 2022 December 31, 2021 Dental finished goods, net $ 900,396 $ 342,465 Medical finished goods, net 488,786 1,119,709 Component parts and other materials 162,660 79,339 Total inventories $ 1,551,842 $ 1,541,513

Note 7 - Patents (Tables)

Note 7 - Patents (Tables)	9 Months Ended
	Sep. 30, 2022
Notes Tables
Schedule of Finite-Lived Intangible Assets [Table Text Block]	September 30, 2022 Cost Accumulated Amortization Net Patents-foundation intellectual property 1,377,863 (1,140,227 ) 237,636 Total 1,377,863 (1,140,227 ) 237,636 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

Note 8 - Stockholders' Equity (

Note 8 - Stockholders' Equity (Tables)	9 Months Ended
	Sep. 30, 2022
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, 2022 4,268,221 2.18 1.50 1,187,546 Issued - - - - Exercised - - - - Outstanding and exercisable at September 30, 2022 4,268,221 2.18 0.75 91,226
Deferred Compensation Arrangement with Individual, Share-based Payments [Table Text Block]	September 30, 2022 September 30, 2021 Shares-to-be-issued, outstanding January 1, 2022, and 2021, respectively 2,066,343 2,428,329 Granted in current period 108,148 33,238 Issued in current period (147,338 ) (455,906 ) Shares-to be issued outstanding September 30, 2022, and 2021, respectively 2,027,153 2,005,661
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, 2022 2,843,693 2.39 7.69 49,246 Granted during 2022 216,296 1.52 2.23 - Exercised during 2022 - - - - Forfeited or expired during 2022 - - - - Options outstanding September 30, 2022 3,059,989 2.29 6.63 - Exercisable, September 30, 2022 994,914 2.18 5.28 - Number of Options Weighted Averaged Exercise Price $ Weighted Average Remaining Contractual Life (Years) Aggregate Intrinsic Options Value $ Options outstanding January 1, 2022 83,330 1.85 3.33 49,748 Granted during 2022 - - - - Exercised during 2022 - - - - Options outstanding September 30, 2022 83,330 1.85 2.58 4,333 Exercisable, September 30, 2022 69,441 1.68 2.37 4,333
Restricted Stock [Member]
Notes Tables
Disclosure of Share-Based Compensation Arrangements by Share-Based Payment Award [Table Text Block]	Number of Shares Weighted Average Grant-Date Fair Value per Award Non-vested as January 1, 2022 96,557 2.33 Granted 975,148 0.86 Vested (224,850 ) Cancelled (122,693 ) Non-vested as September 30, 2022 724,162 1.11

Note 10 - Segment and Geograp_2

Note 10 - Segment and Geographic Data (Tables)	9 Months Ended
	Sep. 30, 2022
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Three months ended September 30, Nine months ended September 30, Sales Net Sales: 2022 2021 2022 2021 Dental $ 2,206,499 $ 2,076,233 $ 6,509,619 $ 7,334,628 Medical 9,200 32,000 55,350 124,050 Total net sales $ 2,215,699 $ 2,108,233 $ 6,564,969 $ 7,458,678 Operating Income (Loss): 2022 2021 2022 2021 Dental $ 308,913 $ 193,252 $ 826,175 $ 1,844,083 Medical (937,468 ) (937,876 ) (3,788,842 ) (2,968,596 ) Corporate (1,384,940 ) (1,236,297 ) (3,850,189 ) (4,713,353 ) Total operating loss $ (2,013,495 ) $ (1,980,921 ) $ (6,812,856 ) $ (5,837,866 ) Depreciation and Amortization: 2022 2021 2022 2021 Dental $ 951 $ 892 $ 2,737 $ 3,458 Medical 1,019 1,241 3,056 6,257 Corporate 14,691 14,220 44,328 42,398 Total depreciation and amortization $ 16,661 $ 16,353 $ 50,121 $ 52,113 Income (loss) before taxes and equity in earnings of affiliates: 2022 2021 2022 2021 Dental $ 307,699 $ 191,864 $ 822,270 $ 1,915,148 Medical (938,963 ) (939,202 ) (3,793,236 ) (2,972,462 ) Corporate (1,354,219 ) (1,238,191 ) (3,815,071 ) (4,515,976 ) Total loss before taxes and equity in earnings of affiliate $ (1,985,483 ) $ (1,985,529 ) $ (6,786,037 ) $ (5,573,290 ) Total Assets September 30, 2022 December 31, 2021 Dental $ 4,083,657 $ 6,163,169 Medical 863,470 1,373,511 Corporate 10,331,332 12,273,064 Total assets $ 15,278,459 $ 19,809,744
Sales by Product and by Geographical Region [Table Text Block]	Three months ended September 30, 2022 Three months ended September 30, 2021 Domestic: US Dental Medical Grand Total Dental Medical Grand Total Instruments $ 164,341 $ 7,500 $ 171,841 $ 36,480 $ - $ 36,480 Handpieces 678,473 1,700 680,173 721,149 11,500 732,649 Accessories 24,304 - 24,304 21,253 - 21,253 Grand Total $ 867,118 $ 9,200 $ 876,318 $ 778,882 $ 11,500 $ 790,382 International: Rest of World Instruments $ 436,069 $ - $ 436,069 $ 253,063 $ 4,500 $ 257,563 Handpieces 881,616 - 881,616 674,133 16,000 690,133 Accessories 21,696 - 21,696 9,300 9,300 Grand Total $ 1,339,381 $ - $ 1,339,381 $ 936,496 $ 20,500 $ 956,996 International: China Instruments $ - $ - $ - $ - $ - $ - Handpieces - - - 360,855 - 360,855 Accessories - - - - - Grand Total $ - $ - $ - $ 360,855 $ - $ 360,855 Total Product Sales $ 2,206,499 $ 9,200 $ 2,215,699 $ 2,076,233 $ 32,000 $ 2,108,233 Nine months ended September 30, 2022 Nine months ended September 30, 2021 Domestic: US Dental Medical Grand Total Dental Medical Grand Total Instruments $ 442,336 $ 7,500 $ 449,836 $ 391,250 $ - $ 391,250 Handpieces 2,275,865 25,750 2,301,615 2,319,049 19,650 2,338,699 Accessories 73,210 2,100 75,310 58,134 - 58,134 Grand Total $ 2,791,411 $ 35,350 $ 2,826,761 $ 2,768,433 $ 19,650 $ 2,788,083 International: Rest of World Instruments $ 1,050,443 $ - $ 1,050,443 $ 792,903 $ 62,500 $ 855,403 Handpieces 2,265,367 20,000 2,285,367 2,337,692 41,900 2,379,592 Accessories 42,434 - 42,434 42,409 - 42,409 Grand Total $ 3,358,244 $ 20,000 $ 3,378,244 $ 3,173,004 $ 104,400 $ 3,277,404 International: China Instruments $ - $ - $ - $ 228,000 $ - $ 228,000 Handpieces 359,964 - 359,964 1,165,191 - 1,165,191 Accessories - - - - - - Grand Total 359,964 - $ 359,964 $ 1,393,191 $ - $ 1,393,191 Total Product Sales $ 6,509,619 $ 55,350 $ 6,564,969 $ 7,334,628 $ 124,050 $ 7,458,678

Note 13 - Commitments (Tables)

Note 13 - Commitments (Tables)	9 Months Ended
	Sep. 30, 2022
Notes Tables
Lease, Cost and Other Information [Table Text Block]	Three months ended Nine months ended September 30, 2022 September 30, 2021 September 30, 2022 September 30, 2021 Cash paid for operating lease liabilities 31,999 31,882 95,996 95,645 Cash paid for finance lease liabilities 2,685 2,685 8,055 8,055 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 0.00 % Weighted Average Remaining Lease Term Finance leases (years) 2.3 5.5 Operating leases (years) 4.5 3.3

Note 1 - Organization and Bus_2

Note 1 - Organization and Business (Details Textual)	Sep. 30, 2022	May 13, 2022 USD ($)
Number of Countries in which Entity Operates	60
Lot HC 51 [Member]
Market Value of Product		$ 22,000
Lot HC 50 [Member]
Market Value of Product		10,000
Lot B210113 [Member]
Market Value of Product		$ 25,000

Note 2 - Liquidity and Uncert_2

Note 2 - Liquidity and Uncertainties (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Retained Earnings (Accumulated Deficit), Total	$ (114,436,281)		$ (114,436,281)		$ (107,704,274)
Net Income (Loss) Attributable to Parent, Total	(1,971,803)	$ (2,043,207)	(6,732,007)	$ (5,696,544)
Net Income (Loss) Attributable to Parent, Approximation			$ (6,800,000)
Cash Burn Rate	$ 1,100,000

Note 3 - Summary of Significa_2

Note 3 - Summary of Significant Accounting Policies (Details Textual)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2022 USD ($) shares	Sep. 30, 2021 shares	Sep. 30, 2022 USD ($) shares	Sep. 30, 2021 shares	Dec. 31, 2021 USD ($)	Jun. 30, 2022 USD ($)
Number of Operating Segments			2
Short-Term Investments, Total	$ 9,700,000		$ 9,700,000		$ 13,900,000
Accounts Receivable, Allowance for Credit Loss, Ending Balance	110,000		110,000			$ 10,000
Unrecognized Tax Benefits, Ending Balance	$ 0		0		0
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense, Total			$ 0		$ 0
Open Tax Year			2018 2019 2020 2021
Weighted Average Number of Shares Outstanding, Basic, Total (in shares) | shares	70,975,420	69,573,795	70,480,706	68,609,143
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares) | shares			8,135,704	7,674,239

Note 4 - Inventories (Details T

Note 4 - Inventories (Details Textual) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Slow Moving Medical Finished Goods [Member]
Inventory Valuation Reserves	$ 880,000	$ 450,000

Note 4 - Inventories - Summary

Note 4 - Inventories - Summary of Inventories (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Component parts and other materials	$ 162,660	$ 79,339
Total inventories	1,551,842	1,541,513
Dental Segment [Member]
Finished goods, net	(900,396)	(342,465)
Finished goods, net	900,396	342,465
Medical Segment [Member]
Finished goods, net	(488,786)	(1,119,709)
Finished goods, net	$ 488,786	$ 1,119,709

Note 5 - Advances on Contracts

Note 5 - Advances on Contracts (Details Textual) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Advances on Inventory Purchases	$ 1,581,483	$ 1,309,260

Note 6 - Investment in and Tr_2

Note 6 - Investment in and Transactions With Equity Investees (Details Textual) ¥ in Millions			3 Months Ended		6 Months Ended	9 Months Ended		12 Months Ended
	Oct. 08, 2021 USD ($)	Oct. 08, 2021 CNY (¥)	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Dec. 31, 2018 USD ($)	Dec. 31, 2021 USD ($)	Jun. 30, 2014 USD ($)
Income (Loss) from Equity Method Investments			$ 0	$ (69,905)		$ 0	$ (164,461)
Milestone China [Member]
Equity Method Investments										$ 1,000,000
Equity Method Investment, Ownership Percentage										40%
Financing Receivable, after Allowance for Credit Loss, Total								$ 2,800,000
Proceeds from Collection of Finance Receivables								$ 950,000
Contract with Customer, Liability, Total			100,000		$ 100,000	100,000			$ 89,000
Income (Loss) from Equity Method Investments			0	(70,000)		0	(164,000)
Milestone China [Member] | Accounts Receivable from Related Parties [Member]
Equity Method Investment, Deferred Intercompany Profit (Loss)			$ 0		0	0			$ 0
Milestone China [Member] | Instruments [Member]
Revenue from Related Parties				$ 360,000	$ 0	$ 370,000	$ 1.4
Milestone Beijing [Member] | Milestone China [Member]
Equity Method Investment, Ownership Percentage										75%
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 7 - Patents (Details Textu

Note 7 - Patents (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Amortization of Intangible Assets			$ 39,982	$ 34,060
Finite-Lived Intangible Asset, Expected Amortization, Remainder of Fiscal Year	$ 13,000		13,000
Finite-Lived Intangible Asset, Expected Amortization, Year One	52,000		52,000
Finite-Lived Intangible Asset, Expected Amortization, Year Two	34,000		34,000
Finite-Lived Intangible Asset, Expected Amortization, Year Three	28,000		28,000
Finite-Lived Intangible Asset, Expected Amortization, after Year Three	111,000		111,000
Patents [Member]
Amortization of Intangible Assets	$ 13,000	$ 11,000	$ 40,000	$ 34,000
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 7 - Patents - Summary of P

Note 7 - Patents - Summary of Patents (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Patents, cost	$ 1,377,863	$ 1,377,863
Patents, accumulated amortization	(1,140,227)	(1,100,244)
Patents-foundation intellectual property	237,636	277,619
Foundation Intellectual Property Patents [Member]
Patents, cost	1,377,863	1,377,863
Patents, accumulated amortization	(1,140,227)	(1,100,244)
Patents-foundation intellectual property	$ 237,636	$ 277,619

Note 8 - Stockholders' Equity_2

Note 8 - Stockholders' Equity (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Deferred Compensation Arrangement with Individual, Shares Authorized for Issuance (in shares)	2,027,153	2,005,661	2,027,153	2,005,661	2,066,343	2,428,329
Share-Based Payment Arrangement, Option [Member]
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)			2 years 9 months
Share-Based Payment Arrangement, Option [Member] | Share-Based Payment Arrangement, Employee [Member]
Share-Based Payment Arrangement, Expense	$ 5,000	$ 5,000	$ 15,000	$ 20,000
Restricted Stock [Member]
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)			1 year 3 months 10 days
Share-Based Payment Arrangement, Expense	$ 10,400	$ 16,667	$ 37,500	$ 37,500
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number, Ending Balance (in shares)	724,162		724,162		96,557
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total	$ 46,875		$ 46,875
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)			975,148
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)			$ 0.86
The 2020 Equity Incentive Plan [Member] | Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Additional Shares Authorized (in shares)			4,000,000
Chief Executive Officer, Chief Financial Officer and Employees [Member]
Deferred Compensation Arrangement with Individual, Shares Authorized for Issuance (in shares)	1,852,789	1,861,639	1,852,789	1,861,639
Non-Employees [Member]
Common Stock, Capital Shares Reserved for Future Issuance (in shares)	174,364	144,024	174,364	144,024
Vice Chairman of the Board of Directors [Member] | The 2020 Equity Incentive Plan [Member] | Share-Based Payment Arrangement, Option [Member]
Share-Based Payment Arrangement, Amount Capitalized	$ 232,998	$ 165,000	$ 1,100,000	$ 451,000
Territory Manager [Member] | Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number, Ending Balance (in shares)	49,616		49,616
Board of Directors [Member] | Restricted Stock [Member]
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)			6 months
Share-Based Payment Arrangement, Expense	$ 167,000		$ 381,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total	$ 356,000		$ 356,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)			899,300
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)			$ 0.82
Board of Directors [Member] | Restricted Stock [Member] | Share-Based Payment Arrangement, Tranche One [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Rights, Percentage			25%
Board of Directors [Member] | Restricted Stock [Member] | Share-Based Payment Arrangement, Tranche Two [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Rights, Percentage			25%

Note 8 - Stockholders' Equity -

Note 8 - Stockholders' Equity - Warrants (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Outstanding, number of shares (in shares)	4,268,221
Outstanding , weighted average exercise price (in dollars per share)	$ 2.18
Outstanding, weighted average remaining life (Year)	9 months	1 year 6 months
Outstanding, intrinsic value	$ 91,226	$ 1,187,546
Issued, number of shares (in shares)	0
Issued, weighted average exercise price (in dollars per share)	$ 0
Exercised, number of shares (in shares)	0
Exercised, weighted average exercise price (in dollars per share)	$ 0
Outstanding , number of shares (in shares)	4,268,221	4,268,221
Outstanding , weighted average exercise price (in dollars per share)	$ 2.18	$ 2.18

Note 8 - Stockholders' Equity_3

Note 8 - Stockholders' Equity - Summary of Shares to be Issued (Details) - shares	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Shares-to-be-issued, outstanding (in shares)	2,066,343	2,428,329
Granted in current period (in shares)	108,148	33,238
Issued in current period (in shares)	(147,338)	(455,906)
Shares-to-be-issued, outstanding (in shares)	2,027,153	2,005,661

Note 8 - Stockholders' Equity_4

Note 8 - Stockholders' Equity - Summary of Option Activity for Employees and Non-employees (Details) - Share-Based Payment Arrangement, Option [Member] - USD ($)	6 Months Ended	9 Months Ended	12 Months Ended
	Jun. 30, 2022	Sep. 30, 2022	Dec. 31, 2021
Share-Based Payment Arrangement, Employee [Member]
Number of options (in shares)	2,843,693	2,843,693
Weighted average exercise price, outstanding (in dollars per share)	$ 2.39	$ 2.39
Weighted average remaining contractual life, outstanding (Year)		6 years 7 months 17 days	7 years 8 months 8 days
Aggregate intrinsic value, outstanding		$ 0	$ 49,246
Number of options, granted (in shares)		216,296
Weighted average exercise price, granted (in dollars per share)		$ 1.52
Weighted average remaining contractual life, granted (Year)		2 years 2 months 23 days
Number of options, exercised (in shares)		0
Weighted average exercise price, exercised (in dollars per share)		$ 0
Number of options, forfeited or expired (in shares)		0
Weighted average exercise price, forfeited or expired (in dollars per share)		$ 0
Number of options (in shares)		3,059,989	2,843,693
Weighted average exercise price, outstanding (in dollars per share)		$ 2.29	$ 2.39
Number of options exercisable (in shares)		994,914
Weighted average exercise price, exercisable (in dollars per share)		$ 2.18
Weighted average remaining contractual life, exercisable (Year)		5 years 3 months 10 days
Aggregate intrinsic value, exercisable		$ 0
Share-Based Payment Arrangement, Nonemployee [Member]
Number of options (in shares)			83,330
Weighted average exercise price, outstanding (in dollars per share)			$ 1.85
Weighted average remaining contractual life, outstanding (Year)	2 years 6 months 29 days		3 years 3 months 29 days
Aggregate intrinsic value, outstanding	$ 4,333		$ 49,748
Number of options (in shares)	83,330
Weighted average exercise price, outstanding (in dollars per share)	$ 1.85
Number of options exercisable (in shares)	69,441
Weighted average exercise price, exercisable (in dollars per share)	$ 1.68
Weighted average remaining contractual life, exercisable (Year)	2 years 4 months 13 days
Aggregate intrinsic value, exercisable	$ 4,333

Note 8 - Stockholders' Equity_5

Note 8 - Stockholders' Equity - Schedule of Restricted Stock (Details) - Restricted Stock [Member]	9 Months Ended
	Sep. 30, 2022 $ / shares shares
Non-vested as January 1, 2022 (in shares)	96,557
Non-vested as January 1, 2022 (in dollars per share) | $ / shares	$ 2.33
Granted, Shares (in shares)	975,148
Granted, Weighted Average Grant-Date Fair Value per Award (in dollars per share) | $ / shares	$ 0.86
Vested, Shares (in shares)	(224,850)
Cancelled, Shares (in shares)	(122,693)
Non-vested, Shares (in shares)	724,162
Non-vested, Weighted Average Grant-Date Fair Value per Award (in dollars per share) | $ / shares	$ 1.11

Note 9 - Income Taxes (Details

Note 9 - Income Taxes (Details Textual)	9 Months Ended
	Sep. 30, 2022
Percentage of Valuation Allowance	100%

Note 10 - Segment and Geograp_3

Note 10 - Segment and Geographic Data (Details Textual)	9 Months Ended
	Sep. 30, 2022
Number of Reportable Segments	2

Note 10 - Segment and Geograp_4

Note 10 - Segment and Geographic Data - Summary by Reporting and Operating Segments (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Product sales, net	$ 2,215,699	$ 2,108,233	$ 6,564,969	$ 7,458,678
Operating Income (Loss)	(2,013,495)	(1,980,921)	(6,812,856)	(5,837,866)
Depreciation and Amortization	16,661	16,353	50,121	52,113
Income (loss) before taxes and equity in earnings of affiliates	(1,985,483)	(1,985,529)	(6,786,037)	(5,573,290)
Total assets	15,278,459		15,278,459		$ 19,809,744
Corporate, Non-Segment [Member]
Operating Income (Loss)	(1,384,940)	(1,236,297)	(3,850,189)	(4,713,353)
Depreciation and Amortization	14,691	14,220	44,328	42,398
Income (loss) before taxes and equity in earnings of affiliates	(1,354,219)	(1,238,191)	(3,815,071)	(4,515,976)
Total assets	10,331,332		10,331,332		12,273,064
Dental Segment [Member]
Product sales, net	2,206,499	2,076,233	6,509,619	7,334,628
Dental Segment [Member] | Operating Segments [Member]
Product sales, net	2,206,499	2,076,233	6,509,619	7,334,628
Operating Income (Loss)	308,913	193,252	826,175	1,844,083
Depreciation and Amortization	951	892	2,737	3,458
Income (loss) before taxes and equity in earnings of affiliates	307,699	191,864	822,270	1,915,148
Total assets	4,083,657		4,083,657		6,163,169
Medical Segment [Member]
Product sales, net	9,200	32,000	55,350	124,050
Medical Segment [Member] | Operating Segments [Member]
Product sales, net	9,200	32,000	55,350	124,050
Operating Income (Loss)	(937,468)	(937,876)	(3,788,842)	(2,968,596)
Depreciation and Amortization	1,019	1,241	3,056	6,257
Income (loss) before taxes and equity in earnings of affiliates	(938,963)	$ (939,202)	(3,793,236)	$ (2,972,462)
Total assets	$ 863,470		$ 863,470		$ 1,373,511

Note 10 - Segment and Geograp_5

Note 10 - Segment and Geographic Data - Summary of Operations by Geographic Area (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Product sales, net	$ 2,215,699	$ 2,108,233	$ 6,564,969	$ 7,458,678
Dental Segment [Member]
Product sales, net	2,206,499	2,076,233	6,509,619	7,334,628
Medical Segment [Member]
Product sales, net	9,200	32,000	55,350	124,050
Domestic [Member]
Product sales, net	876,318	790,382	2,826,761	2,788,083
Domestic [Member] | Dental Segment [Member]
Product sales, net	867,118	778,882	2,791,411	2,768,433
Domestic [Member] | Medical Segment [Member]
Product sales, net	9,200	11,500	35,350	19,650
Rest of World [Member]
Product sales, net	1,339,381	956,996	3,378,244	3,277,404
Rest of World [Member] | Dental Segment [Member]
Product sales, net	1,339,381	936,496	3,358,244	3,173,004
Rest of World [Member] | Medical Segment [Member]
Product sales, net	0	20,500	20,000	104,400
CHINA
Product sales, net	0	360,855	359,964	1,393,191
CHINA | Dental Segment [Member]
Product sales, net	0	360,855	359,964	1,393,191
CHINA | Medical Segment [Member]
Product sales, net	0	0	0	0
Instruments [Member] | Domestic [Member]
Product sales, net	171,841	36,480	449,836	391,250
Instruments [Member] | Domestic [Member] | Dental Segment [Member]
Product sales, net	164,341	36,480	442,336	391,250
Instruments [Member] | Domestic [Member] | Medical Segment [Member]
Product sales, net	7,500	0	7,500	0
Instruments [Member] | Rest of World [Member]
Product sales, net	436,069	257,563	1,050,443	855,403
Instruments [Member] | Rest of World [Member] | Dental Segment [Member]
Product sales, net	436,069	253,063	1,050,443	792,903
Instruments [Member] | Rest of World [Member] | Medical Segment [Member]
Product sales, net	0	4,500	0	62,500
Instruments [Member] | CHINA
Product sales, net	0	0	0	228,000
Instruments [Member] | CHINA | Dental Segment [Member]
Product sales, net	0	0	0	228,000
Instruments [Member] | CHINA | Medical Segment [Member]
Product sales, net	0	0	0	0
Handpieces [Member] | Domestic [Member]
Product sales, net	680,173	732,649	2,301,615	2,338,699
Handpieces [Member] | Domestic [Member] | Dental Segment [Member]
Product sales, net	678,473	721,149	2,275,865	2,319,049
Handpieces [Member] | Domestic [Member] | Medical Segment [Member]
Product sales, net	1,700	11,500	25,750	19,650
Handpieces [Member] | Rest of World [Member]
Product sales, net	881,616	690,133	2,285,367	2,379,592
Handpieces [Member] | Rest of World [Member] | Dental Segment [Member]
Product sales, net	881,616	674,133	2,265,367	2,337,692
Handpieces [Member] | Rest of World [Member] | Medical Segment [Member]
Product sales, net	0	16,000	20,000	41,900
Handpieces [Member] | CHINA
Product sales, net	0	360,855	359,964	1,165,191
Handpieces [Member] | CHINA | Dental Segment [Member]
Product sales, net	0	360,855	359,964	1,165,191
Handpieces [Member] | CHINA | Medical Segment [Member]
Product sales, net	0	0	0	0
Accessories [Member] | Domestic [Member]
Product sales, net	24,304	21,253	75,310	58,134
Accessories [Member] | Domestic [Member] | Dental Segment [Member]
Product sales, net	24,304	21,253	73,210	58,134
Accessories [Member] | Domestic [Member] | Medical Segment [Member]
Product sales, net	0	0	2,100	0
Accessories [Member] | Rest of World [Member]
Product sales, net	21,696	9,300	42,434	42,409
Accessories [Member] | Rest of World [Member] | Dental Segment [Member]
Product sales, net	21,696	9,300	42,434	42,409
Accessories [Member] | Rest of World [Member] | Medical Segment [Member]
Product sales, net	0		0	0
Accessories [Member] | CHINA
Product sales, net	0	0	0	0
Accessories [Member] | CHINA | Dental Segment [Member]
Product sales, net	0		0	0
Accessories [Member] | CHINA | Medical Segment [Member]
Product sales, net	$ 0	$ 0	$ 0	$ 0

Note 11 - Concentrations (Detai

Note 11 - Concentrations (Details Textual) - Customer Concentration Risk [Member]	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Revenue Benchmark [Member] | Distributor One [Member]
Concentration Risk, Percentage	11%	17%	36%	19%
Revenue Benchmark [Member] | Distributor Two [Member]
Concentration Risk, Percentage	32%			34%
Accounts Receivable [Member] | Distributor One [Member]
Concentration Risk, Percentage			13%		13%
Accounts Receivable [Member] | Distributor Two [Member]
Concentration Risk, Percentage			15%		28%
Accounts Receivable [Member] | Distributor Three [Member]
Concentration Risk, Percentage			18%		29%
Accounts Receivable [Member] | Distributor Four [Member]
Concentration Risk, Percentage			36%

Note 12 - Related Party Trans_2

Note 12 - Related Party Transactions (Details Textual) - USD ($)		3 Months Ended		9 Months Ended
	Jul. 10, 2017	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Mar. 02, 2021	Mar. 01, 2021
Accrued Expenses, Related Party		$ 333,483		$ 333,483		$ 414,241
Interim Chief Executive Officer [Member]
Due to Related Parties, Current, Total		166,000		166,000		0
Royalty on Net Sales, Percentage							2.50%
Director Clinical Affair [Member]
Royalty on Net Sales, Percentage							2.50%	5%
Director of Clinical Affairs [Member]
Accounts Payable, Related Parties		108,000		108,000		123,000
Royalty Expense		108,000	$ 74,000	322,000	$ 322,000
Professional Fees		39,000	39,000	115,000	115,000
Previous President and Chief Executive Officer [Member]
Increase (Decrease) in Deferred Compensation	$ (100,000)
Employment Agreement, Base Compensation	200,000
Consultant [Member]
Increase (Decrease) in Deferred Compensation	(100,000)
Employment Agreement, Base Compensation	$ 200,000
Managing Director, China Operations [Member]
Deferred Compensation Arrangement with Individual, Compensation Expense		50,000	50,000	150,000	75,000
US Asian Consulting Group, LLC [Member]
Deferred Compensation Arrangement with Individual, Compensation Expense		50,000	50,000	150,000	75,000
Manufacturing Agreement for Handpieces [Member]
Related Party Transaction, Purchases from Related Party		658,000	417,000	2,300,000	1,300,000
Manufacturing Agreement for Handpieces [Member] | Accounts Payable, Related Parties, Current [Member]
Due to Related Parties, Current, Total		904,000		904,000		548,000
Accounts Payable, Related Parties		904,000		904,000		395,000
Accrued Expenses, Related Party		0		0		$ 153,000
Consulting Services [Member]
Related Party Transaction, Expenses from Transactions with Related Party		25,000	25,000	75,000	75,000
Deferred Compensation Arrangement with Individual, Compensation Expense		$ 0	$ 15,000	$ 0	$ 45,000

Note 13 - Commitments (Details

Note 13 - Commitments (Details Textual)			1 Months Ended	9 Months Ended
	Feb. 25, 2021	Jan. 01, 2005	Aug. 31, 2019 USD ($)	Sep. 30, 2022 USD ($)	Dec. 31, 2021 USD ($)
Advances on Inventory Purchases				$ 1,581,483	$ 1,309,260
Lease, Right-of-Use Asset				484,327	550,511
Lease, Liability				497,931	577,981
Lease, Liability, Current				88,933	81,001
Lease, Liability, Noncurrent				408,998	476,980
Finance Lease, Liability, Total				22,273	28,607
Finance Lease, Liability, Current				9,153	8,545
Finance Lease, Liability, Noncurrent				$ 13,120	20,062
Additional Percentage of Director Compensation Sales Value Using Other Kind of Technology	2.50%	5%
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				2,410
Purchase Commitment, Remaining Minimum Amount Committed				$ 1,900,000	2,600,000
Advances on Inventory Purchases				1,500,000	1,300,000
Payments for Inventory Purchases				1,300,000
Purchase Commitment for Sound Chips for Future Instruments [Member]
Advances on Inventory Purchases				191,000
Purchase Commitment for Handpiece Replacement [Member]
Advances on Inventory Purchases				23,000
Purchase Commitment For Epidural Instrument [Member]
Purchase Commitment, Remaining Minimum Amount Committed				$ 41,000	34,000
Advances on Inventory Purchases					$ 34,000

Note 13 - Commitments - Lease E

Note 13 - Commitments - Lease Expense (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Cash paid for operating lease liabilities	$ 31,999	$ 31,882	$ 95,996	$ 95,645
Cash paid for finance lease liabilities	$ 2,685	$ 2,685	$ 8,055	8,055
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
Finance leases (years) (Year)	2 years 3 months 18 days	5 years 6 months	2 years 3 months 18 days	5 years 6 months
Operating leases (years) (Year)	4 years 6 months	3 years 3 months 18 days	4 years 6 months	3 years 3 months 18 days