Milestone Scientific (MLSS) 10-Q 14 Aug 24 2024 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jun. 30, 2024	Aug. 14, 2024
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	Q2
Document Fiscal Year Focus	2024
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2024
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
Title of 12(b) Security	Common Stock, par value $.001 per share
Security Exchange Name	NYSEAMER
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
Entity Common Stock, Shares Outstanding		77,287,714
No Trading Symbol Flag	true

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Current assets:
Cash and cash equivalents	$ 5,752,106	$ 2,977,713
Marketable securities	0	2,976,573
Accounts receivable, net of allowance for credit losses of $10,000, respectively	386,836	312,664
Prepaid expenses and other current assets	774,603	517,785
Inventories	3,329,101	2,638,186
Advances on contracts	1,250,953	1,371,548
Total current assets	11,493,599	10,794,469
Furniture, fixtures and equipment, net	12,989	10,024
Intangibles, net	162,105	178,636
Right of use assets finance lease	4,673	8,998
Right of use assets operating lease	307,724	355,235
Other assets	24,150	24,150
Total assets	12,005,240	11,371,512
Current liabilities:
Accrued expenses and other payables	1,070,276	1,511,717
Accrued expenses, related party	208,682	137,189
Accrued Liabilities noncontrolling interest	214,000	214,000
Current portion of finance lease liabilities	5,683	10,264
Current portion of operating lease liabilities	109,706	103,427
Total current liabilities	3,826,313	3,076,713
Non-current portion of finance lease liabilities	0	434
Non-current portion of operating lease liabilities	225,050	281,853
Total liabilities	4,051,363	3,359,000
Commitments and contingencies
Stockholders’ equity
Common stock, par value $0.001; authorized 100,000,000 shares; 77,227,714 shares issued and 77,194,381 shares outstanding as of June 30, 2024; 75,881,840 shares issued and 75,848,507 shares outstanding as of December 31, 2023;	77,228	75,881
Additional paid in capital	133,344,565	132,187,656
Accumulated deficit	(124,556,400)	(123,339,509)
Treasury stock, at cost, 33,333 shares	(911,516)	(911,516)
Total Milestone Scientific, Inc. stockholders' equity	7,953,877	8,012,512
Total liabilities and stockholders’ equity	12,005,240	11,371,512
Nonrelated Party [Member]
Current liabilities:
Accounts payable	1,403,137	689,604
Related Party [Member]
Current liabilities:
Accounts payable	$ 814,829	$ 410,512

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parentheticals) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Allowance for credit loss	$ 10,000	$ 10,000
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)	77,227,714	75,881,840
Common stock, shares outstanding (in shares)	77,194,381	75,848,507
Treasury stock, shares (in shares)	33,333	33,333

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Product sales, net	$ 1,853,764	$ 2,909,966	$ 4,102,609	$ 5,507,564
Cost of products sold	442,560	1,019,907	1,015,302	1,728,882
Gross profit	1,411,204	1,890,059	3,087,307	3,778,682
Selling, general and administrative expenses	2,868,182	3,937,281	5,903,458	7,011,012
Research and development expenses	314,968	213,647	409,179	353,994
Depreciation and amortization expense	8,477	16,681	20,161	33,902
Total operating expenses	3,191,627	4,167,609	6,332,798	7,398,908
Loss from operations	(1,780,423)	(2,277,550)	(3,245,491)	(3,620,226)
Interest income (expense)	20,966	48,722	45,505	72,067
Gain on sale of net operating losses	1,983,095	0	1,983,095	0
Loss before provision for income taxes	223,638	(2,228,828)	(1,216,891)	(3,548,159)
Net income (loss)	223,638	(2,228,828)	(1,216,891)	(3,548,159)
Net (loss) attributable to noncontrolling interests	0	(12,511)	0	(24,176)
Net income (loss) attributable to Milestone Scientific Inc.	$ 223,638	$ (2,216,317)	$ (1,216,891)	$ (3,523,983)
Net income (loss) per share applicable to common stockholders—
Basic and Diluted (in dollars per share)	$ 0	$ (0.03)	$ (0.02)	$ (0.05)
Weighted average shares outstanding and to be issued—
Basic (in shares)	79,966,833	72,333,656	80,412,397	72,048,223
Diluted (in shares)	79,967,086	72,333,656	80,412,397	72,048,223

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($)	Board of Directors [Member] Common Stock [Member]	Board of Directors [Member] Additional Paid-in Capital [Member]	Board of Directors [Member]	Consultant [Member] Common Stock [Member]	Consultant [Member] Additional Paid-in Capital [Member]	Consultant [Member] Retained Earnings [Member]	Consultant [Member] Noncontrolling Interest [Member]	Consultant [Member] Treasury Stock, Common [Member]	Consultant [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member]	Treasury Stock, Common [Member]	Total
Balance (in shares) at Dec. 31, 2022										69,306,497
Balance at Dec. 31, 2022										$ 69,306	$ 127,478,325	$ (116,410,405)	$ (219,276)	$ (911,516)	$ 10,006,434
Stock based compensation										0	388,772	0	0	0	388,772
Common stock to be issued to employees for bonuses										$ 0	50,000	0	0	0	50,000
Common stock issued for services (in shares)	256,868			242,335
Common stock issued for services	$ 258	$ (258)	$ 0	$ 242	$ 125,758	$ 0	$ 0	$ 0	$ 126,000
Net (loss)												(1,307,666)	(11,665)		(1,319,331)
Net loss												(1,307,666)	(11,665)		(1,319,331)
Balance (in shares) at Mar. 31, 2023										69,805,700
Balance at Mar. 31, 2023										$ 69,806	128,042,597	(117,718,071)	(230,941)	(911,516)	9,251,875
Balance (in shares) at Dec. 31, 2022										69,306,497
Balance at Dec. 31, 2022										$ 69,306	127,478,325	(116,410,405)	(219,276)	(911,516)	10,006,434
Net (loss)															(3,548,159)
Net loss															(3,548,159)
Balance (in shares) at Jun. 30, 2023										70,107,739
Balance at Jun. 30, 2023										$ 70,108	128,720,911	(119,934,388)	(243,452)	(911,516)	7,701,663
Balance (in shares) at Mar. 31, 2023										69,805,700
Balance at Mar. 31, 2023										$ 69,806	128,042,597	(117,718,071)	(230,941)	(911,516)	9,251,875
Stock based compensation										$ 0	404,330	0	0	0	404,330
Common stock issued for payment of consulting services (in shares)										109,204
Common stock issued for payment of consulting services										$ 109	56,677	0	0	0	56,786
Common stock issued for services (in shares)										192,835
Common stock issued for services										$ 193	(193)	0	0	0	0
Net (loss)										0	0	(2,216,317)	(12,511)	0	(2,228,828)
Common stock issued to employees for bonuses											217,500	0	0	0	217,500
Net loss										$ 0	0	(2,216,317)	(12,511)	0	(2,228,828)
Balance (in shares) at Jun. 30, 2023										70,107,739
Balance at Jun. 30, 2023										$ 70,108	128,720,911	(119,934,388)	(243,452)	(911,516)	7,701,663
Balance (in shares) at Dec. 31, 2023										75,881,840
Balance at Dec. 31, 2023										$ 75,881	132,187,656	(123,339,509)	0	(911,516)	8,012,512
Stock based compensation										$ 0	313,505	0	0	0	313,505
Common stock issued in public offering net of issuance cost (in shares)										372,110
Common stock issued in public offering net of issuance cost										$ 372	191,784	0	0	0	192,156
Common Stock issued exercised warrants (in shares)										103,500
Common Stock issued exercised warrants										$ 104	51,647	0	0	0	51,751
Common stock issued for payment of consulting services (in shares)										90,170
Common stock issued for payment of consulting services										$ 90	65,971	0	0	0	66,061
Common stock to be issued to employees for bonuses										31	264,922	0	0	0	264,953
Common stock issued for services (in shares)	154,494
Common stock issued for services	$ 154	$ (154)	$ 0
Net (loss)										0	0	(1,440,529)	0	0	(1,440,529)
Net loss										$ 0	0	(1,440,529)	0	0	(1,440,529)
Balance (in shares) at Mar. 31, 2024										76,632,279
Balance at Mar. 31, 2024										$ 76,632	133,075,331	(124,780,038)	0	(911,516)	7,460,409
Balance (in shares) at Dec. 31, 2023										75,881,840
Balance at Dec. 31, 2023										$ 75,881	132,187,656	(123,339,509)	0	(911,516)	$ 8,012,512
Common Stock issued exercised warrants (in shares)															103,500
Net (loss)															$ (1,216,891)
Net loss															(1,216,891)
Balance (in shares) at Jun. 30, 2024										77,227,714
Balance at Jun. 30, 2024										$ 77,228	133,344,565	(124,556,400)	0	(911,516)	7,953,877
Balance (in shares) at Mar. 31, 2024										76,632,279
Balance at Mar. 31, 2024										$ 76,632	133,075,331	(124,780,038)	0	(911,516)	7,460,409
Stock based compensation										$ 0	207,690	0	0	0	207,690
Common stock issued for payment of consulting services (in shares)										99,063
Common stock issued for payment of consulting services										$ 99	62,041	0	0	0	62,140
Common stock issued for services (in shares)										154,496
Common stock issued for services										$ 154	(154)	0	0	0	0
Net (loss)										$ 0	0	223,638	0	0	223,638
Common stock issued to employees for bonuses (in shares)										322,937
Common stock issued to employees for bonuses											(324)	0	0	0	0
Restricted common stock issued to employees (in shares)										18,939
Restricted common stock issued to employees										$ 19	(19)	0	0	0	0
Net loss										$ 0	0	223,638	0	0	223,638
Balance (in shares) at Jun. 30, 2024										77,227,714
Balance at Jun. 30, 2024										$ 77,228	$ 133,344,565	$ (124,556,400)	$ 0	$ (911,516)	$ 7,953,877

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Changes in Stockholders' Equity (Unaudited) (Parentheticals)	3 Months Ended
	Mar. 31, 2024 USD ($)
Issuance cost	$ 42,273

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Cash flows from operating activities:
Net loss	$ (1,216,891)	$ (3,548,159)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation expense	3,631	7,473
Amortization of intangibles	16,530	26,429
Stock based compensation	521,195	793,101
Employees paid in stock	264,953	267,500
Expense paid in stock	128,201	182,786
Amortization of right-of-use asset	47,511	45,624
Changes in operating assets and liabilities:
Increase in accounts receivable	(74,172)	(95,867)
Increase in inventories	(690,915)	(400,728)
Decrease in advances on contracts	120,595	42,495
Increase in prepaid expenses and other current assets	(256,818)	(108,118)
Increase (decrease) in accounts payable	713,533	(428,141)
Increase(decrease) in accounts payable, related party	404,317	(176,803)
Decrease (increase) in accrued expenses	(441,437)	297,666
Increase in accrued expenses, related party	71,493	110,790
Decrease operating right of use lease asset	(46,199)	(43,174)
Net cash used in operating activities	(434,473)	(3,027,126)
Cash flows from investing activities:
Purchase of furniture, fixtures, and equipment	(6,596)	(1,196)
Sale of Marketable securities	2,976,573	0
Purchase of Marketable securities	0	(1,981,180)
Net cash provided by (used in) investing activities	2,969,977	(1,982,376)
Cash flows from financing activities:
Net Proceeds exercise of warrants	51,751
Payments finance lease obligations	(5,018)	(4,324)
Net cash provided by (used in) financing activities	238,889	(4,324)
Net increase (decrease) in cash and cash equivalents	2,774,393	(5,013,826)
Cash and cash equivalents at beginning of period	2,977,713	8,715,279
Cash and cash equivalents at end of period	5,752,106	3,701,453
Public Offering [Member]
Cash flows from financing activities:
Net proceeds from Public Placement Offering	$ 192,156	$ 0

Note 1 - Organization and Busin

Note 1 - Organization and Business	6 Months Ended
	Jun. 30, 2024
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,” the “Company” or “Milestone” refer to Milestone Scientific Inc., and its consolidated subsidiaries, Wand Dental, Inc., and Milestone Innovation Inc., unless the context otherwise indicates. Milestone Scientific is the owner of the following registered U.S. trademarks: C ompuDent ; 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. 160 The Company’s device, using The Wand®, a single use disposable handpiece, is marketed in dentistry under the trademarks CompuDent STA Single Tooth Anesthesia System 510 CompuFlo The Company is in the process of meeting with medical facilities and device distributors within the United States, Middle East and Europe. Certain of our medical instruments have obtained European CE mark approval and can be marketed and sold in most European countries. In 2020, one not may

Note 2 - Liquidity and Uncertai

Note 2 - Liquidity and Uncertainties	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Substantial Doubt about Going Concern [Text Block]	NOTE 2 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 three six June 30, 2024. June 30, 2024, six June 30, 2024, 2023, In April 2024, Pursuant to the NJEDA program, the Company must retain a physical presence in the state of New Jersey for a period of 5 years after the sale of the of the NOLs. If the Company does not 5 Management has prepared financial forecasts covering a period of 12 12 Milestone Scientific is actively pursuing the generation of positive cash flows from operating activities through an increase in revenue from its dental business worldwide, the generation of revenue from its medical devices and disposables business in the United States and worldwide, and a reduction in operating expenses. However, the Company’s continued operations will depend on its ability to raise additional capital through various potential sources until it achieves profitability, if ever. In addition to its employees, the Company relies on (i) distributors, agents, and third third may

Note 3 - Summary of Significant

Note 3 - Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Significant Accounting Policies [Text Block]	NOTE 3 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 1. Principles of Consolidation The accompanying consolidated unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States ("GAAP"), and the applicable rules and regulations of the Securities and Exchange Commission (SEC) include the accounts of Milestone Scientific and its wholly owned and majority owned subsidiaries, including, Wand Dental (wholly owned), and Milestone Innovations Inc. (wholly owned). All significant, intra-entity transactions and balances have been eliminated in the consolidation. Ownership interests in consolidated entities that are held by entities other than us are reported as noncontrolling interests in our consolidated balance sheets. Losses attributed to noncontrolling interests are reported separately in our consolidated statements of operations. During December 2023, 2. The unaudited 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, 2023, 10 3. The preparation of unaudited 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 inventory valuation and cash flow assumptions regarding evaluations of going concern considerations. The Company bases its estimates on historical experience, known trends and other market-specific or relevant factors that it believes to be reasonable under the circumstances. On an ongoing basis, management evaluates its estimates as there are changes in circumstances, facts and experience. Changes in estimates are recorded in the period in which they become known. 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 directly to consumers in the United States and through a global distribution network 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 E-Commerce As of January 3, 2023, third 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 Financing and Payment The Company's payment terms differ by geography and customer, but payments from distributors are required within 90 third third two Disaggregation of Revenue The Company operates in two operating segments: dental and medical. Therefore, the results of the Company's operations are reported on a consolidated basis for the purposes of segment reporting, consistent with internal management reporting. See Note 8 three six June 30, 2024, 2023, 5. Cash and Cash Equivalents Milestone Scientific considers all highly liquid investments purchased with an original maturity of three June 30, 2024, December 31, 2023, June 30, 2024, $250,000. 6. The Company’s marketable securities are comprised of treasury bills with original maturity greater than three 825, Financial Instruments June 30, 2024, not December 31, 2023 3 6 7. Accounts Receivable The E-commerce portal sells directly to end users and accepts online payments via credit and debit cards via a third two Distributors credit sales are due 90 June 30, 2024 December 31, 2023, 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. 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 June 30, 2024 2023, six June 30, 2024 2023, six June 30, 2024 three six June 30 2023, not six June 30, 2024 2023, 10. 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 us 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 As of June 30, 2024 not December 31, 2023 Level 1 Level 2 Level 3 Total Marketable Securities December 31, 2023 2,976,573 - - 2,976,573 Marketable Securities included US Treasury securities totaling $2,976,573 that are considered to be highly liquid and easily transferable at December 31, 2023. 1 11. Stock-Based Compensation Milestone Scientific accounts for stock-based compensation under ASC Topic 718, Share-Based Payment 718” 718 12. Recent Accounting Pronouncements Recently Issued Accounting Pronouncement In November 2023, 2023 07, Segment Reporting (Topic 280 2023 07 2023 07 280 2023 07 280. 2023 07 January 1, 2024, January 1, 2025. not January 1, 2024, December 31, 2024 10 2023 07 2023 07 In December 2023, 2023 09, Income Taxes (Topic 740 2023 09 five five 2023 09 January 1, 2025, not 2023 09

Note 4 - Inventories

Note 4 - Inventories	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Inventory Disclosure [Text Block]	NOTE 4 INVENTORIES Inventories consist of the following: June 30, 2024 December 31, 2023 Dental finished goods $ 3,282,009 $ 2,404,970 Medical finished goods - 14,730 Component parts and other materials 47,092 218,486 Total inventories $ 3,329,101 $ 2,638,186 The Company has recorded an allowance on slow moving Medical finished goods due to the slow adoption of the epidural instruments and handpieces for approximately $1.2 million as of June 30, 2024 December 31, 2023,

Note 5 - Advances on Contracts

Note 5 - Advances on Contracts	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Advances to Contract Manufacturer [Text Block]	NOTE 5 ADVANCES ON CONTRACTS The advances on contracts represent funding of future STA devices, epidural instruments, and epidural replacements parts. The balance of the advances on contract as of June 30, 2024 December 31, 2023 $1.4

Note 6 - Stockholders' Equity

Note 6 - Stockholders' Equity	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Equity [Text Block]	NOTE 6 STOCKHOLDERS EQUITY Public offering On December 10, 2023, 45 In connection with the Company's capital raise on December 10, 2023, January 12, 2024 Warrants The following table summarizes information about shares issuable under warrants outstanding as of June 30, 2024: Warrant shares outstanding Weighted Average exercise price Weighted Average remaining life Intrinsic value Outstanding at January 1, 2024 314,572 0.50 0.10 59,737 Issued - - - - Exercised (103,500 ) 0.50 - - Expired or cancelled (211,072 ) 0.50 - - Outstanding and exercisable at June 30, 2024 - - - - During the six June 30, 2024, 2019. S hares to Be Issued As of June 30, 2024 2023, As of June 30, 2024 2023, The following table summarizes activity for shares to be issued for the six June 30, 2024 2023. June 30, 2024 June 30, 2023 Shares-to-be-issued, outstanding January 1, 2024 and 2023, respectively 3,098,917 2,440,673 Granted in current period 438,868 322,092 Issued in current period (353,102 ) - Shares-to be issued outstanding June 30, 2024 and 2023, respectively 3,184,683 2,762,765 Stock Options Plans The Milestone Scientific Inc., Amended and Restated 2020 “2020 June 28, 2023 2020 June 2031. may not three five Milestone Scientific recognizes compensation expenses over the requisite service period and in the case of performance-based options over the period of the expected performance. For the three six June 30, 2024, three six June 30, 2023, As of June 30, 2024, A summary of option activity for employees under the plans and changes six June 30, 2024 Number of Options Weighted Averaged Exercise Price $ Weighted Average Remaining Contractual Life (Years) Aggregate Intrinsic Options Value $ Options outstanding January 1, 2024 3,036,989 2.29 5.41 - Granted during 2024 - - - Exercised during 2024 - - - - Forfeited or expired during 2024 - - - - Options outstanding June 30, 2024 3,036,989 2.32 4.91 - Exercisable, June 30, 2024 2,188,433 2.29 4.31 - A summary of option activity for non-employees under the plans and changes during the six June 30, 2024 Number of Options Weighted Averaged Exercise Price $ Weighted Average Remaining Contractual Life (Years) Aggregate Intrinsic Options Value $ Options outstanding January 1, 2024 91,663 1.76 2.25 2,833 Granted during 2024 8,333 0.64 4.85 - Exercised during 2024 - - - - Forfeited or expired during 2024 (8,333 ) 0.35 - - Options outstanding June 30, 2024 91,663 1.79 1.95 333 Exercisable, June 30, 2024 80,551 1.94 1.65 111 For the three six June 30, 2024, three six June 30, 2023, The information below summarizes the restricted stock award activity for the six June 30, 2024. Number of Shares Weighted Average Grant-Date Fair Value per Award Non-vested as January 1, 2024 327,937 0.91 Granted - - Vested (327,937 ) 0.91 Cancelled - - Non-vested as June 30, 2024 - - As of June 30, 2024, three six June 30, 2024, three six June 30, 2023, six June 30, 2024, As of June 28, 2023, June 2023, first October 2023, January 2024, April 2024. three six June 30, 2024, three six June 30, 2023, six June 30, 2024,

Note 7 - Income Taxes

Note 7 - Income Taxes	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Income Tax Disclosure [Text Block]	NOTE 7 INCOME TAXES The utilization of Milestone Scientific's net operating losses may 382 may In April 2024, Pursuant to the NJEDA program, the Company must retain a physical presence in the state of New Jersey for a period of 5 years after the sale of the of the NOLs. If the Company does not 5

Note 8 - Segment and Geographic

Note 8 - Segment and Geographic Data	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	NOTE 8 SEGMENT AND GEOGRAPHIC DATA The Company conducts its business through two not The following tables present information about our reportable and operating segments: For the three months ended June 30, For the six months ended June 30, Sales Net Sales: 2024 2023 2024 2023 Dental $ 1,834,764 $ 2,912,166 $ 4,076,189 $ 5,503,564 Medical 19,000 (2,200 ) 26,420 4,000 Total net sales $ 1,853,764 $ 2,909,966 $ 4,102,609 $ 5,507,564 Operating Income (Loss): 2024 2023 2024 2023 Dental $ 193,243 $ 598,944 $ 818,750 $ 1,240,884 Medical (528,315 ) (863,899 ) (1,019,740 ) (1,685,832 ) Corporate (1,445,351 ) (2,012,595 ) (3,044,501 ) (3,175,278 ) Total operating loss $ (1,780,423 ) $ (2,277,550 ) $ (3,245,491 ) $ (3,620,226 ) Depreciation and Amortization: 2024 2023 2024 2023 Dental $ - $ 1,219 $ - $ 2,388 Medical - 694 - 1,662 Corporate 8,477 14,768 20,161 29,852 Total depreciation and amortization $ 8,477 $ 16,681 $ 20,161 $ 33,902 Income (loss) before taxes and equity in earnings of affiliates: 2024 2023 2024 2023 Dental $ 193,266 $ 599,126 $ 817,776 $ 1,240,295 Medical (528,091 ) (865,735 ) (1,020,022 ) (1,689,503 ) Corporate 558,463 (1,962,219 ) (1,014,645 ) (3,098,951 ) Total income (loss) before taxes and equity in earnings of affiliate $ 223,638 $ (2,228,828 ) $ (1,216,891 ) $ (3,548,159 ) Total Assets June 30, 2024 December 31, 2023 Dental $ 5,132,387 $ 4,866,786 Medical 451,680 345,194 Corporate 6,421,173 6,159,532 Total assets $ 12,005,240 $ 11,371,512 The following table shows a breakdown of Milestone Scientific’s product sales (net), domestically and internationally, by business segment product category: Three Months Ended June 30, 2024 Three Months Ended June 30, 2023 Domestic: US Dental Medical Grand Total Dental Medical Grand Total Instruments $ 194,676 $ 1,000 $ 195,676 $ 271,215 $ - $ 271,215 Handpieces 1,136,124 18,000 1,154,124 1,130,122 (2,200 ) 1,127,922 Accessories 14,977 - 14,977 21,443 - 21,443 Grand Total $ 1,345,777 $ 19,000 $ 1,364,777 $ 1,422,780 $ (2,200 ) $ 1,420,580 International: Rest of World Instruments $ 125,176 $ - $ 125,176 $ 474,250 $ - $ 474,250 Handpieces 357,645 - 357,645 732,894 - 732,894 Accessories 6,166 - 6,166 12,242 - 12,242 Grand Total $ 488,987 $ - $ 488,987 $ 1,219,386 $ - $ 1,219,386 International: China Instruments $ - $ - $ - $ 270,000 $ - $ 270,000 Handpieces - - - - - - Accessories - - - - - - Grand Total $ - $ - $ - $ 270,000 $ - $ 270,000 Total Product Sales $ 1,834,764 $ 19,000 $ 1,853,764 $ 2,912,166 $ (2,200 ) $ 2,909,966 Six Months Ended June 30, 2024 Six Months Ended June 30, 2023 Domestic: US Dental Medical Grand Total Dental Medical Grand Total Instruments $ 408,551 $ 1,000 $ 409,551 $ 495,683 $ - $ 495,683 Handpieces 2,216,557 25,420 2,241,977 2,269,900 - 2,269,900 Accessories 31,667 - 31,667 44,320 - 44,320 Grand Total $ 2,656,775 $ 26,420 $ 2,683,195 $ 2,809,903 $ - $ 2,809,903 International: Rest of World Instruments $ 407,262 $ - $ 407,262 $ 873,205 $ - $ 873,205 Handpieces 1,004,594 - 1,004,594 1,522,010 4,000 1,526,010 Accessories 7,558 - 7,558 28,446 - 28,446 Grand Total $ 1,419,414 $ - $ 1,419,414 $ 2,423,661 $ 4,000 $ 2,427,661 International: China Instruments $ - $ - $ - $ 270,000 $ - $ 270,000 Handpieces - - - - - - Accessories - - - - - - Grand Total $ - $ - $ - $ 270,000 $ - $ 270,000 Total Product Sales $ 4,076,189 $ 26,420 $ 4,102,609 $ 5,503,564 $ 4,000 $ 5,507,564

Note 9 - Concentrations

Note 9 - Concentrations	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Concentration Risk Disclosure [Text Block]	NOTE 9 CONCENTRATIONS Milestone Scientific has informal arrangements with third June 30, 2024 December 31, 2023. On January 3, 2023, three June 30, 2024, six June 30, 2024, three June 30, 2023, one six June 30, 2023, The Company had four June 30, 2024. three December 31, 2023. As of June 30, 2024, three December 31, 2023.

Note 10 - Related Party Transac

Note 10 - Related Party Transactions	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	NOTE 10 -- RELATED PARTY TRANSACTIONS United Systems Milestone Scientific has a supply agreement with United Systems (whose controlling shareholder, Tom Cheng, is a significant stockholder of Milestone Scientific), the principal manufacturer of our handpieces, pursuant to which the manufacture is under specific purchase orders, but without minimum purchase commitments. Purchases from this manufacturer were approximately $423,000 and $1.2 million for the three six June 30, 2024. three six June 30, 2023. As of June 30, 2024 December 31, 2023, Director of Clinical Affairs The Director of Clinical Affairs’ royalty fee was approximately $95,000 and $211,000 for the three six June 30, 2024, three six June 30, 2023, $78,000 three six June 30, 2024 2023, June 30, 2024 December 31, 2023, Leonard Osser, Director On March 2, 2021, May 9, 2027, January 1, 2005 February 25, 2021, May 9, 2027, As part of the Succession Plan of the Company, Mr. Osser agreed, pursuant to an agreement dated April 6, 2021 ( With respect to Mr. Osser’s July 2017 July 2017 one 280G 4 five ten May 19, 2021, Compensation under the Employment Agreement and the Consulting Agreement is payable for 9.5 May 19, 2021. three six June 30, 2024 2023, three six June 30, 2024 2023, Dr. D. Demesmin, Director As of February 2024, three six June 2024

Note 11 - Commitments

Note 11 - Commitments	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	NOTE 11 COMMITMENTS ( 1 Contract Manufacturing Agreement Milestone Scientific has informal arrangements with third June 30, 2024. June 30, 2024, June 30, 2024 December 31, 2023, The advances on contracts represent funding of future epidural instruments, and epidural replacements parts. As of June 30, 2024 December 31, 2023 ( 2 Leases Operating Leases 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: Three months ended Six months ended June 30, 2024 June 30, 2023 June 30, 2024 June 30, 2023 Cash paid for operating lease liabilities $ 33,390 $ 31,882 $ 65,272 $ 63,763 Cash paid for finance lease liabilities 2,685 2,685 5,370 5,370 Weighted Average Remaining Lease Term Finance leases (years) 0.55 years 1.5 years Operating leases (years) 2.75 years 3.75 years Weighted-average discount rate – operating leases 9.20 % 9.20 % Weighted-average discount rate – finance leases 9.20 % 9.20 %

Note 12 - Subsequent Events

Note 12 - Subsequent Events	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Subsequent Events [Text Block]	NOTE 12 SUBSEQUENT EVENTS As of July 16, 2024, July 2024, first October 2024, January 2025, April 2025.

Insider Trading Arrangements

Insider Trading Arrangements	6 Months Ended
	Jun. 30, 2024
Insider Trading Arr Line Items
Material Terms of Trading Arrangement [Text Block]	Item 5. Not
Rule 10b5-1 Arrangement Adopted [Flag]	false
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false
Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false

Significant Accounting Policies

Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2024
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	1. Principles of Consolidation The accompanying consolidated unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States ("GAAP"), and the applicable rules and regulations of the Securities and Exchange Commission (SEC) include the accounts of Milestone Scientific and its wholly owned and majority owned subsidiaries, including, Wand Dental (wholly owned), and Milestone Innovations Inc. (wholly owned). All significant, intra-entity transactions and balances have been eliminated in the consolidation. Ownership interests in consolidated entities that are held by entities other than us are reported as noncontrolling interests in our consolidated balance sheets. Losses attributed to noncontrolling interests are reported separately in our consolidated statements of operations. During December 2023,
Basis of Accounting, Policy [Policy Text Block]	2. The unaudited 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, 2023, 10
Use of Estimates, Policy [Policy Text Block]	3. The preparation of unaudited 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 inventory valuation and cash flow assumptions regarding evaluations of going concern considerations. The Company bases its estimates on historical experience, known trends and other market-specific or relevant factors that it believes to be reasonable under the circumstances. On an ongoing basis, management evaluates its estimates as there are changes in circumstances, facts and experience. Changes in estimates are recorded in the period in which they become known. 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 directly to consumers in the United States and through a global distribution network 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 E-Commerce As of January 3, 2023, third 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 Financing and Payment The Company's payment terms differ by geography and customer, but payments from distributors are required within 90 third third two Disaggregation of Revenue The Company operates in two operating segments: dental and medical. Therefore, the results of the Company's operations are reported on a consolidated basis for the purposes of segment reporting, consistent with internal management reporting. See Note 8 three six June 30, 2024, 2023,
Cash and Cash Equivalents, Policy [Policy Text Block]	5. Cash and Cash Equivalents Milestone Scientific considers all highly liquid investments purchased with an original maturity of three June 30, 2024, December 31, 2023, June 30, 2024, $250,000.
Marketable Securities, Policy [Policy Text Block]	6. The Company’s marketable securities are comprised of treasury bills with original maturity greater than three 825, Financial Instruments June 30, 2024, not December 31, 2023 3 6
Accounts Receivable [Policy Text Block]	7. Accounts Receivable The E-commerce portal sells directly to end users and accepts online payments via credit and debit cards via a third two Distributors credit sales are due 90 June 30, 2024 December 31, 2023,
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
Earnings Per Share, Policy [Policy Text Block]	9. 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 June 30, 2024 2023, six June 30, 2024 2023, six June 30, 2024 three six June 30 2023, not six June 30, 2024 2023,
Fair Value of Financial Instruments, Policy [Policy Text Block]	10. 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 us 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 As of June 30, 2024 not December 31, 2023 Level 1 Level 2 Level 3 Total Marketable Securities December 31, 2023 2,976,573 - - 2,976,573 Marketable Securities included US Treasury securities totaling $2,976,573 that are considered to be highly liquid and easily transferable at December 31, 2023. 1
Share-Based Payment Arrangement [Policy Text Block]	11. Stock-Based Compensation Milestone Scientific accounts for stock-based compensation under ASC Topic 718, Share-Based Payment 718” 718
New Accounting Pronouncements, Policy [Policy Text Block]	12. Recent Accounting Pronouncements Recently Issued Accounting Pronouncement In November 2023, 2023 07, Segment Reporting (Topic 280 2023 07 2023 07 280 2023 07 280. 2023 07 January 1, 2024, January 1, 2025. not January 1, 2024, December 31, 2024 10 2023 07 2023 07 In December 2023, 2023 09, Income Taxes (Topic 740 2023 09 five five 2023 09 January 1, 2025, not 2023 09

Note 3 - Summary of Significa_2

Note 3 - Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Fair Value, Assets Measured on Recurring Basis [Table Text Block]	Level 1 Level 2 Level 3 Total Marketable Securities December 31, 2023 2,976,573 - - 2,976,573

Note 4 - Inventories (Tables)

Note 4 - Inventories (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Schedule of Inventory, Current [Table Text Block]	June 30, 2024 December 31, 2023 Dental finished goods $ 3,282,009 $ 2,404,970 Medical finished goods - 14,730 Component parts and other materials 47,092 218,486 Total inventories $ 3,329,101 $ 2,638,186

Note 6 - Stockholders' Equity (

Note 6 - Stockholders' Equity (Tables)	6 Months Ended
	Jun. 30, 2024
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, 2024 314,572 0.50 0.10 59,737 Issued - - - - Exercised (103,500 ) 0.50 - - Expired or cancelled (211,072 ) 0.50 - - Outstanding and exercisable at June 30, 2024 - - - -
Deferred Compensation Arrangement with Individual, Share-based Payments [Table Text Block]	June 30, 2024 June 30, 2023 Shares-to-be-issued, outstanding January 1, 2024 and 2023, respectively 3,098,917 2,440,673 Granted in current period 438,868 322,092 Issued in current period (353,102 ) - Shares-to be issued outstanding June 30, 2024 and 2023, respectively 3,184,683 2,762,765
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, 2024 3,036,989 2.29 5.41 - Granted during 2024 - - - Exercised during 2024 - - - - Forfeited or expired during 2024 - - - - Options outstanding June 30, 2024 3,036,989 2.32 4.91 - Exercisable, June 30, 2024 2,188,433 2.29 4.31 - Number of Options Weighted Averaged Exercise Price $ Weighted Average Remaining Contractual Life (Years) Aggregate Intrinsic Options Value $ Options outstanding January 1, 2024 91,663 1.76 2.25 2,833 Granted during 2024 8,333 0.64 4.85 - Exercised during 2024 - - - - Forfeited or expired during 2024 (8,333 ) 0.35 - - Options outstanding June 30, 2024 91,663 1.79 1.95 333 Exercisable, June 30, 2024 80,551 1.94 1.65 111
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, 2024 327,937 0.91 Granted - - Vested (327,937 ) 0.91 Cancelled - - Non-vested as June 30, 2024 - -

Note 8 - Segment and Geograph_2

Note 8 - Segment and Geographic Data (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	For the three months ended June 30, For the six months ended June 30, Sales Net Sales: 2024 2023 2024 2023 Dental $ 1,834,764 $ 2,912,166 $ 4,076,189 $ 5,503,564 Medical 19,000 (2,200 ) 26,420 4,000 Total net sales $ 1,853,764 $ 2,909,966 $ 4,102,609 $ 5,507,564 Operating Income (Loss): 2024 2023 2024 2023 Dental $ 193,243 $ 598,944 $ 818,750 $ 1,240,884 Medical (528,315 ) (863,899 ) (1,019,740 ) (1,685,832 ) Corporate (1,445,351 ) (2,012,595 ) (3,044,501 ) (3,175,278 ) Total operating loss $ (1,780,423 ) $ (2,277,550 ) $ (3,245,491 ) $ (3,620,226 ) Depreciation and Amortization: 2024 2023 2024 2023 Dental $ - $ 1,219 $ - $ 2,388 Medical - 694 - 1,662 Corporate 8,477 14,768 20,161 29,852 Total depreciation and amortization $ 8,477 $ 16,681 $ 20,161 $ 33,902 Income (loss) before taxes and equity in earnings of affiliates: 2024 2023 2024 2023 Dental $ 193,266 $ 599,126 $ 817,776 $ 1,240,295 Medical (528,091 ) (865,735 ) (1,020,022 ) (1,689,503 ) Corporate 558,463 (1,962,219 ) (1,014,645 ) (3,098,951 ) Total income (loss) before taxes and equity in earnings of affiliate $ 223,638 $ (2,228,828 ) $ (1,216,891 ) $ (3,548,159 ) Total Assets June 30, 2024 December 31, 2023 Dental $ 5,132,387 $ 4,866,786 Medical 451,680 345,194 Corporate 6,421,173 6,159,532 Total assets $ 12,005,240 $ 11,371,512
Sales by Product and by Geographical Region [Table Text Block]	Three Months Ended June 30, 2024 Three Months Ended June 30, 2023 Domestic: US Dental Medical Grand Total Dental Medical Grand Total Instruments $ 194,676 $ 1,000 $ 195,676 $ 271,215 $ - $ 271,215 Handpieces 1,136,124 18,000 1,154,124 1,130,122 (2,200 ) 1,127,922 Accessories 14,977 - 14,977 21,443 - 21,443 Grand Total $ 1,345,777 $ 19,000 $ 1,364,777 $ 1,422,780 $ (2,200 ) $ 1,420,580 International: Rest of World Instruments $ 125,176 $ - $ 125,176 $ 474,250 $ - $ 474,250 Handpieces 357,645 - 357,645 732,894 - 732,894 Accessories 6,166 - 6,166 12,242 - 12,242 Grand Total $ 488,987 $ - $ 488,987 $ 1,219,386 $ - $ 1,219,386 International: China Instruments $ - $ - $ - $ 270,000 $ - $ 270,000 Handpieces - - - - - - Accessories - - - - - - Grand Total $ - $ - $ - $ 270,000 $ - $ 270,000 Total Product Sales $ 1,834,764 $ 19,000 $ 1,853,764 $ 2,912,166 $ (2,200 ) $ 2,909,966 Six Months Ended June 30, 2024 Six Months Ended June 30, 2023 Domestic: US Dental Medical Grand Total Dental Medical Grand Total Instruments $ 408,551 $ 1,000 $ 409,551 $ 495,683 $ - $ 495,683 Handpieces 2,216,557 25,420 2,241,977 2,269,900 - 2,269,900 Accessories 31,667 - 31,667 44,320 - 44,320 Grand Total $ 2,656,775 $ 26,420 $ 2,683,195 $ 2,809,903 $ - $ 2,809,903 International: Rest of World Instruments $ 407,262 $ - $ 407,262 $ 873,205 $ - $ 873,205 Handpieces 1,004,594 - 1,004,594 1,522,010 4,000 1,526,010 Accessories 7,558 - 7,558 28,446 - 28,446 Grand Total $ 1,419,414 $ - $ 1,419,414 $ 2,423,661 $ 4,000 $ 2,427,661 International: China Instruments $ - $ - $ - $ 270,000 $ - $ 270,000 Handpieces - - - - - - Accessories - - - - - - Grand Total $ - $ - $ - $ 270,000 $ - $ 270,000 Total Product Sales $ 4,076,189 $ 26,420 $ 4,102,609 $ 5,503,564 $ 4,000 $ 5,507,564

Note 11 - Commitments (Tables)

Note 11 - Commitments (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Lease, Cost and Other Information [Table Text Block]	Three months ended Six months ended June 30, 2024 June 30, 2023 June 30, 2024 June 30, 2023 Cash paid for operating lease liabilities $ 33,390 $ 31,882 $ 65,272 $ 63,763 Cash paid for finance lease liabilities 2,685 2,685 5,370 5,370 Weighted Average Remaining Lease Term Finance leases (years) 0.55 years 1.5 years Operating leases (years) 2.75 years 3.75 years Weighted-average discount rate – operating leases 9.20 % 9.20 % Weighted-average discount rate – finance leases 9.20 % 9.20 %

Note 1 - Organization and Bus_2

Note 1 - Organization and Business (Details Textual)	Jun. 30, 2024
Number of Countries in which Entity Operates	41

Note 2 - Liquidity and Uncert_2

Note 2 - Liquidity and Uncertainties (Details Textual) - USD ($)		3 Months Ended		6 Months Ended		60 Months Ended
	Apr. 01, 2024	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Apr. 01, 2029	Dec. 31, 2023
Retained Earnings (Accumulated Deficit)		$ (124,556,400)		$ (124,556,400)			$ (123,339,509)
Operating Income (Loss)		(1,780,423)	$ (2,277,550)	(3,245,491)	$ (3,620,226)
Cash, Cash Equivalents, and Marketable Securities		5,800,000		5,800,000
Working Capital		$ 7,700,000		7,700,000
Net Cash Provided by (Used in) Operating Activities				$ (434,473)	$ (3,027,126)
Proceeds From Sale of Net Operating Loss Amount	$ (2,000,000)
New Jersey Technology Business Tax Certificate Transfer Program (”NJEDA Program”) [Member]
Government Assistance, Physical Presence Requirement Period (Year)						5 years
Government Assistance, Contingent Liability, Amount	$ 2,200,000

Note 3 - Summary of Significa_3

Note 3 - Summary of Significant Accounting Policies (Details Textual)	1 Months Ended	3 Months Ended		6 Months Ended
	Dec. 31, 2023 USD ($)	Jun. 30, 2024 USD ($) shares	Jun. 30, 2023 shares	Jun. 30, 2024 USD ($) shares	Jun. 30, 2023 shares
Number of Operating Segments				2
Cash, Uninsured Amount		$ 5,200,000		$ 5,200,000
Marketable Securities, Current	$ 2,976,573	0		0
Accounts Receivable, Allowance for Credit Loss	10,000	$ 10,000		$ 10,000
Weighted Average Number of Shares Outstanding, Basic (in shares) | shares		79,966,833	72,333,656	80,412,397	72,048,223
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares) | shares				3,128,652	4,142,155
Marketable Securities	2,976,573
US Treasury Securities [Member]
Marketable Securities, Current	3,000,000
Money Market Funds [Member]
Cash Equivalents, at Carrying Value	3,000,000	$ 5.8		$ 5.8
Milestone Medical Inc. [Member]
Payments to Acquire Additional Interest in Subsidiaries	$ 214,000

Note 3 - Summary of Significa_4

Note 3 - Summary of Significant Accounting Policies - Fair Value of Marketable Securities (Details)	Dec. 31, 2023 USD ($)
Marketable Securities	$ 2,976,573
Estimate of Fair Value Measurement [Member]
Marketable Securities	2,976,573
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Marketable Securities	2,976,573
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member]
Marketable Securities	0
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]
Marketable Securities	$ 0

Note 4 - Inventories (Details T

Note 4 - Inventories (Details Textual) - USD ($) $ in Millions	Jun. 30, 2024	Dec. 31, 2023
Slow Moving Medical Finished Goods [Member]
Inventory Valuation Reserves	$ 1.2	$ 1.2

Note 4 - Inventories - Summary

Note 4 - Inventories - Summary of Inventories (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Component parts and other materials	$ 47,092	$ 218,486
Total inventories	3,329,101	2,638,186
Dental Segment [Member]
Finished goods, net	3,282,009	2,404,970
Medical Segment [Member]
Finished goods, net	$ 0	$ 14,730

Note 5 - Advances on Contracts

Note 5 - Advances on Contracts (Details Textual) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Advances on Inventory Purchases	$ 1,250,953	$ 1,371,548

Note 6 - Stockholders' Equity_2

Note 6 - Stockholders' Equity (Details Textual) - USD ($)			3 Months Ended		6 Months Ended
	Jan. 12, 2024	Dec. 10, 2023	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Jun. 28, 2023	Dec. 31, 2022
Stock Issued During Period Shares, Warrants Exercised (in shares)					103,500
Class of Warrant or Right, Exercised During Period, Exercise Price (in dollars per share)					$ 0.5
Proceeds from Warrant Exercises					$ 51,751
Deferred Compensation Arrangement with Individual, Shares Authorized for Issuance (in shares)			3,184,683	2,762,765	3,184,683	2,762,765	3,098,917		2,440,673
Share-Based Payment Arrangement, Option [Member]
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount			$ 1,200,000		$ 1,200,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)					1 year 9 months 18 days
Share-Based Payment Arrangement, Option [Member] | Share-Based Payment Arrangement, Nonemployee [Member]
Share-Based Payment Arrangement, Expense			1,100	$ 4,900	$ 2,200	$ 12,700
Restricted Stock [Member]
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount			0		0
Share-Based Payment Arrangement, Expense			0	9,400	$ (2,100)	19,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)					0
The 2020 Equity Incentive Plan [Member] | Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Authorized (in shares)								11,500,000
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 Payment Arrangement, Amount Capitalized			$ 170,000	$ 229,000	$ 358,000	$ 457,000
Chief Executive Officer, and Other Employees [Member]
Deferred Compensation Arrangement with Individual, Shares Authorized for Issuance (in shares)			2,657,058	2,380,068	2,657,058	2,380,068
Non-Employees [Member]
Common Stock, Capital Shares Reserved for Future Issuance (in shares)			527,625	382,697	527,625	382,697
Board of Directors [Member] | Restricted Stock [Member]
Share-Based Payment Arrangement, Expense			$ 20,500	$ 162,000	$ 158,000	$ 307,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)					617,978
Share Price (in dollars per share)			$ 0.89		$ 0.89
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%
Public Offering [Member]
Stock Issued During Period, Shares, New Issues (in shares)		4,765,000
Shares Issued, Price Per Share (in dollars per share)		$ 0.63
Proceeds from Issuance of Common Stock		$ 2,600,000
Over-Allotment Option [Member]
Stock Issued During Period, Shares, New Issues (in shares)	372,110	714,750
Proceeds from Issuance of Common Stock	$ 192,156

Note 6 - Stockholders' Equity -

Note 6 - Stockholders' Equity - Warrants (Details) - USD ($)	6 Months Ended
	Jun. 30, 2024	Jan. 01, 2024
Outstanding (in shares)	314,572
Outstanding (in dollars per share)	$ 0.5
Outstanding (Year)	1 month 6 days
Outstanding	$ 0	$ 59,737
Issued, number of shares (in shares)	0
Issued, weighted average exercise price (in dollars per share)	$ 0
Exercised, number of shares (in shares)	(103,500)
Exercised, weighted average exercise price (in dollars per share)	$ 0.5
Expired or cancelled, number of shares (in shares)	(211,072)
Expired or cancelled, weighted average exercise price (in dollars per share)	$ 0.5
Outstanding (in shares)	0
Outstanding (in dollars per share)	$ 0

Note 6 - Stockholders' Equity_3

Note 6 - Stockholders' Equity - Summary of Shares to be Issued (Details) - shares	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Shares-to-be-issued, outstanding (in shares)	3,098,917	2,440,673
Granted in current period (in shares)	438,868	322,092
Issued in current period (in shares)	(353,102)	0
Shares-to-be-issued, outstanding (in shares)	3,184,683	2,762,765

Note 6 - Stockholders' Equity_4

Note 6 - Stockholders' Equity - Summary of Option Activity (Details) - Share-Based Payment Arrangement, Option [Member] - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Share-Based Payment Arrangement, Employee [Member]
Number of options (in shares)	3,036,989
Weighted average exercise price, outstanding (in dollars per share)	$ 2.29
Weighted average remaining contractual life, outstanding (Year)	4 years 10 months 28 days	5 years 4 months 28 days
Aggregate intrinsic value, outstanding	$ 0
Number of options granted (in shares)	0
Weighted average exercise price, granted (in dollars per share)	$ 0
Number of options exercised (in shares)	0
Weighted average exercise price, exercised (in dollars per share)	$ 0
Number of options forfeited and expired (in shares)	0
Weighted average exercise price, forfeited or expired (in dollars per share)	$ 0
Number of options (in shares)	3,036,989	3,036,989
Weighted average exercise price, outstanding (in dollars per share)	$ 2.32	$ 2.29
Number of options exercisable (in shares)	2,188,433
Weighted average exercise price, exercisable (in dollars per share)	$ 2.29
Weighted average remaining contractual life, exercisable (Year)	4 years 3 months 21 days
Number of options, exercised (in shares)	0
Number of options, forfeited or expired (in shares)	0
Share-Based Payment Arrangement, Nonemployee [Member]
Number of options (in shares)	91,663
Weighted average exercise price, outstanding (in dollars per share)	$ 1.76
Weighted average remaining contractual life, outstanding (Year)	1 year 11 months 12 days	2 years 3 months
Aggregate intrinsic value, outstanding	$ 333	$ 2,833
Number of options granted (in shares)	8,333
Weighted average exercise price, granted (in dollars per share)	$ 0.64
Number of options exercised (in shares)	0
Weighted average exercise price, exercised (in dollars per share)	$ 0
Number of options forfeited and expired (in shares)	8,333
Weighted average exercise price, forfeited or expired (in dollars per share)	$ 0.35
Number of options (in shares)	91,663	91,663
Weighted average exercise price, outstanding (in dollars per share)	$ 1.79	$ 1.76
Number of options exercisable (in shares)	80,551
Weighted average exercise price, exercisable (in dollars per share)	$ 1.94
Weighted average remaining contractual life, exercisable (Year)	1 year 7 months 24 days
Weighted average remaining contractual life, granted (Year)	4 years 10 months 6 days
Number of options, exercised (in shares)	0
Number of options, forfeited or expired (in shares)	(8,333)
Aggregate intrinsic value, exercisable	$ 111

Note 6 - Stockholders' Equity_5

Note 6 - Stockholders' Equity - Schedule of Restricted Stock (Details) - Restricted Stock [Member]	6 Months Ended
	Jun. 30, 2024 $ / shares shares
Non-vested as January 1, 2024 (in shares)	327,937
Non-vested as January 1, 2024 (in dollars per share) | $ / shares	$ 0.91
Granted, Shares (in shares)	0
Vested, Shares (in shares)	(327,937)
Vested, Weighted Average Grant-Date Fair Value per Award (in dollars per share) | $ / shares	$ 0.91
Cancelled, Shares (in shares)	0
Non-vested, Shares (in shares)	0

Note 7 - Income Taxes (Details

Note 7 - Income Taxes (Details Textual) - USD ($) $ in Millions		6 Months Ended	60 Months Ended
	Apr. 01, 2024	Jun. 30, 2024	Apr. 01, 2029
Percentage of Valuation Allowance		100%
Proceeds From Sale of Net Operating Loss Amount	$ (2)
Sale of Net Operating Losses, Physical Presence Requirement, Years (Year)			5 years
Sale of Net Operating Losses, Contingent Liability, Amount	$ 2.2

Note 8 - Segment and Geograph_3

Note 8 - Segment and Geographic Data (Details Textual)	3 Months Ended
	Mar. 31, 2024
Number of Reportable Segments	2

Note 8 - Segment and Geograph_4

Note 8 - Segment and Geographic Data - Summary by Reporting and Operating Segments (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Product sales, net	$ 1,853,764	$ 2,909,966	$ 4,102,609	$ 5,507,564
Operating Income (Loss)	(1,780,423)	(2,277,550)	(3,245,491)	(3,620,226)
Depreciation and Amortization	8,477	16,681	20,161	33,902
Income (loss) before taxes and equity in earnings of affiliates	223,638	(2,228,828)	(1,216,891)	(3,548,159)
Total income (loss) before taxes and equity in earnings of affiliates	223,638	(2,228,828)	(1,216,891)	(3,548,159)
Total assets	12,005,240	11,371,512	12,005,240	11,371,512	$ 11,371,512
Segment Reporting, Reconciling Item, Corporate Nonsegment [Member]
Operating Income (Loss)	(1,445,351)	(2,012,595)	(3,044,501)	(3,175,278)
Depreciation and Amortization	8,477	14,768	20,161	29,852
Income (loss) before taxes and equity in earnings of affiliates	558,463	(1,962,219)	(1,014,645)	(3,098,951)
Total income (loss) before taxes and equity in earnings of affiliates	558,463	(1,962,219)	(1,014,645)	(3,098,951)
Total assets	6,421,173	6,159,532	6,421,173	6,159,532
Dental Segment [Member]
Product sales, net	1,834,764	2,912,166	4,076,189	5,503,564
Dental Segment [Member] | Operating Segments [Member]
Product sales, net	1,834,764	2,912,166	4,076,189	5,503,564
Operating Income (Loss)	193,243	598,944	818,750	1,240,884
Depreciation and Amortization	0	1,219	0	2,388
Income (loss) before taxes and equity in earnings of affiliates	193,266	599,126	817,776	1,240,295
Total income (loss) before taxes and equity in earnings of affiliates	193,266	599,126	817,776	1,240,295
Total assets	5,132,387	4,866,786	5,132,387	4,866,786
Medical Segment [Member]
Product sales, net	19,000	(2,200)	26,420	4,000
Medical Segment [Member] | Operating Segments [Member]
Product sales, net	19,000	(2,200)	26,420	4,000
Operating Income (Loss)	(528,315)	(863,899)	(1,019,740)	(1,685,832)
Depreciation and Amortization	0	694	0	1,662
Income (loss) before taxes and equity in earnings of affiliates	(528,091)	(865,735)	(1,020,022)	(1,689,503)
Total income (loss) before taxes and equity in earnings of affiliates	(528,091)	(865,735)	(1,020,022)	(1,689,503)
Total assets	$ 451,680	$ 345,194	$ 451,680	$ 345,194

Note 8 - Segment and Geograph_5

Note 8 - Segment and Geographic Data - Summary of Operations by Geographic Area (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Product sales, net	$ 1,853,764	$ 2,909,966	$ 4,102,609	$ 5,507,564
Product sales, net	1,853,764	2,909,966	4,102,609	5,507,564
UNITED STATES
Product sales, net	1,364,777	1,420,580
Product sales, net	1,364,777	1,420,580
Domestic [Member]
Product sales, net			2,683,195	2,809,903
Product sales, net			2,683,195	2,809,903
Rest of World [Member]
Product sales, net	488,987	1,219,386	1,419,414	2,427,661
Product sales, net	488,987	1,219,386	1,419,414	2,427,661
CHINA
Product sales, net	0	270,000	0	270,000
Product sales, net	0	270,000	0	270,000
Instruments [Member] | UNITED STATES
Product sales, net	195,676	271,215
Product sales, net	195,676	271,215
Instruments [Member] | Domestic [Member]
Product sales, net			409,551	495,683
Product sales, net			409,551	495,683
Instruments [Member] | Rest of World [Member]
Product sales, net	125,176	474,250	407,262	873,205
Product sales, net	125,176	474,250	407,262	873,205
Instruments [Member] | CHINA
Product sales, net	0	270,000	0	270,000
Product sales, net	0	270,000	0	270,000
Handpieces [Member] | UNITED STATES
Product sales, net	1,154,124	1,127,922
Product sales, net	1,154,124	1,127,922
Handpieces [Member] | Domestic [Member]
Product sales, net			2,241,977	2,269,900
Product sales, net			2,241,977	2,269,900
Handpieces [Member] | Rest of World [Member]
Product sales, net	357,645	732,894	1,004,594	1,526,010
Product sales, net	357,645	732,894	1,004,594	1,526,010
Handpieces [Member] | CHINA
Product sales, net	0	0	0	0
Product sales, net	0	0	0	0
Accessories [Member] | UNITED STATES
Product sales, net	14,977	21,443
Product sales, net	14,977	21,443
Accessories [Member] | Domestic [Member]
Product sales, net			31,667	44,320
Product sales, net			31,667	44,320
Accessories [Member] | Rest of World [Member]
Product sales, net	6,166	12,242	7,558	28,446
Product sales, net	6,166	12,242	7,558	28,446
Accessories [Member] | CHINA
Product sales, net	0	0	0	0
Product sales, net	0	0	0	0
Dental Segment [Member]
Product sales, net	1,834,764	2,912,166	4,076,189	5,503,564
Product sales, net	1,834,764	2,912,166	4,076,189	5,503,564
Dental Segment [Member] | UNITED STATES
Product sales, net	1,345,777	1,422,780
Product sales, net	1,345,777	1,422,780
Dental Segment [Member] | Domestic [Member]
Product sales, net			2,656,775	2,809,903
Product sales, net			2,656,775	2,809,903
Dental Segment [Member] | Rest of World [Member]
Product sales, net	488,987	1,219,386	1,419,414	2,423,661
Product sales, net	488,987	1,219,386	1,419,414	2,423,661
Dental Segment [Member] | CHINA
Product sales, net	0	270,000	0	270,000
Product sales, net	0	270,000	0	270,000
Dental Segment [Member] | Instruments [Member] | UNITED STATES
Product sales, net	194,676	271,215
Product sales, net	194,676	271,215
Dental Segment [Member] | Instruments [Member] | Domestic [Member]
Product sales, net			408,551	495,683
Product sales, net			408,551	495,683
Dental Segment [Member] | Instruments [Member] | Rest of World [Member]
Product sales, net	125,176	474,250	407,262	873,205
Product sales, net	125,176	474,250	407,262	873,205
Dental Segment [Member] | Instruments [Member] | CHINA
Product sales, net	0	270,000	0	270,000
Product sales, net	0	270,000	0	270,000
Dental Segment [Member] | Handpieces [Member] | UNITED STATES
Product sales, net	1,136,124	1,130,122
Product sales, net	1,136,124	1,130,122
Dental Segment [Member] | Handpieces [Member] | Domestic [Member]
Product sales, net			2,216,557	2,269,900
Product sales, net			2,216,557	2,269,900
Dental Segment [Member] | Handpieces [Member] | Rest of World [Member]
Product sales, net	357,645	732,894	1,004,594	1,522,010
Product sales, net	357,645	732,894	1,004,594	1,522,010
Dental Segment [Member] | Handpieces [Member] | CHINA
Product sales, net	0	0	0	0
Product sales, net	0	0	0	0
Dental Segment [Member] | Accessories [Member] | UNITED STATES
Product sales, net	14,977	21,443
Product sales, net	14,977	21,443
Dental Segment [Member] | Accessories [Member] | Domestic [Member]
Product sales, net			31,667	44,320
Product sales, net			31,667	44,320
Dental Segment [Member] | Accessories [Member] | Rest of World [Member]
Product sales, net	6,166	12,242	7,558	28,446
Product sales, net	6,166	12,242	7,558	28,446
Dental Segment [Member] | Accessories [Member] | CHINA
Product sales, net	0	0	0	0
Product sales, net	0	0	0	0
Medical Segment [Member]
Product sales, net	19,000	(2,200)	26,420	4,000
Product sales, net	19,000	(2,200)	26,420	4,000
Medical Segment [Member] | UNITED STATES
Product sales, net	19,000	(2,200)
Product sales, net	19,000	(2,200)
Medical Segment [Member] | Domestic [Member]
Product sales, net			26,420	0
Product sales, net			26,420	0
Medical Segment [Member] | Rest of World [Member]
Product sales, net	0	0	0	4,000
Product sales, net	0	0	0	4,000
Medical Segment [Member] | CHINA
Product sales, net	0	0	0	0
Product sales, net	0	0	0	0
Medical Segment [Member] | Instruments [Member] | UNITED STATES
Product sales, net	1,000	0
Product sales, net	1,000	0
Medical Segment [Member] | Instruments [Member] | Domestic [Member]
Product sales, net			1,000	0
Product sales, net			1,000	0
Medical Segment [Member] | Instruments [Member] | Rest of World [Member]
Product sales, net	0	0	0	0
Product sales, net	0	0	0	0
Medical Segment [Member] | Instruments [Member] | CHINA
Product sales, net	0	0	0	0
Product sales, net	0	0	0	0
Medical Segment [Member] | Handpieces [Member] | UNITED STATES
Product sales, net	18,000	(2,200)
Product sales, net	18,000	(2,200)
Medical Segment [Member] | Handpieces [Member] | Domestic [Member]
Product sales, net			25,420	0
Product sales, net			25,420	0
Medical Segment [Member] | Handpieces [Member] | Rest of World [Member]
Product sales, net	0	0	0	4,000
Product sales, net	0	0	0	4,000
Medical Segment [Member] | Handpieces [Member] | CHINA
Product sales, net	0	0	0	0
Product sales, net	0	0	0	0
Medical Segment [Member] | Accessories [Member] | UNITED STATES
Product sales, net	0	0
Product sales, net	0	0
Medical Segment [Member] | Accessories [Member] | Domestic [Member]
Product sales, net			0	0
Product sales, net			0	0
Medical Segment [Member] | Accessories [Member] | Rest of World [Member]
Product sales, net	0	0	0	0
Product sales, net	0	0	0	0
Medical Segment [Member] | Accessories [Member] | CHINA
Product sales, net	0	0	0	0
Product sales, net	$ 0	$ 0	$ 0	$ 0

Note 9 - Concentrations (Detail

Note 9 - Concentrations (Details Textual)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Number of Distributors	4	1	4	1
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | E-Commerce [Member]
Concentration Risk, Percentage	66%	43%	59%	42%
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Distributor One [Member]
Concentration Risk, Percentage		11%
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Distributor One [Member]
Concentration Risk, Percentage			34%		39%
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Distributor Two [Member]
Concentration Risk, Percentage			31%		38%
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Distributor Three [Member]
Concentration Risk, Percentage			13%		15%
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Distributor Four [Member]
Concentration Risk, Percentage			11%
Accounts Payable [Member] | Supplier Concentration Risk [Member] | Related Party [Member]
Number of Vendors	3		3		3
Accounts Payable [Member] | Supplier Concentration Risk [Member] | Vendor One [Member] | Related Party [Member]
Concentration Risk, Percentage			36%		37%
Accounts Payable [Member] | Supplier Concentration Risk [Member] | Vendor Two [Member] | Related Party [Member]
Concentration Risk, Percentage			12%		17%
Accounts Payable [Member] | Supplier Concentration Risk [Member] | Vendor Three [Member] | Related Party [Member]
Concentration Risk, Percentage			11%		12%

Note 10 - Related Party Trans_2

Note 10 - Related Party Transactions (Details Textual) - USD ($)			3 Months Ended		6 Months Ended
	Apr. 06, 2021	Jul. 10, 2017	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Mar. 02, 2021	Mar. 01, 2021
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
Deferred Compensation Arrangement with Individual, Compensation Expense			$ 50,000			$ 100,000
Interim Chief Executive Officer [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)	2,000,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)	5 years
Managing Director, China Operations [Member]
Deferred Compensation Arrangement with Individual, Compensation Expense			50,000			100,000
Director Clinical Affair [Member]
Royalty Expense			95,000	$ 144,000	$ 211,000	267,000
Professional Fees			39,000		78,000
Accounts Payable and Accrued Liabilities, Current			100,000		100,000
Royalty on Net Sales, Percentage								2.50%	5%
Director of Clinical Affairs [Member]
Accounts Payable and Accrued Liabilities, Current							$ 114,000
Interim Chief Executive Officer [Member]
Royalty on Net Sales, Percentage								2.50%
Manufacturing Agreement for Handpieces [Member]
Related Party Transaction, Purchases from Related Party			423,000	$ 592,000	1,200,000	$ 1,300,000
Manufacturing Agreement for Handpieces [Member] | Related Party [Member] | Accounts Payable, Related Parties, Current [Member]
Accounts Payable and Accrued Liabilities			803,000		803,000		$ 402,000
Purchased Medical Products [Member] | University Pain Medicine Center (STEMMEE) [Member]
Related Party Transaction, Amounts of Transaction			$ 6,000		$ 9,000

Note 11 - Commitments (Details

Note 11 - Commitments (Details Textual)	6 Months Ended
	Jun. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)
Advances on Inventory Purchases	$ 1,250,953	$ 1,371,548
Purchase Commitment for Devices [Member]
Purchase Commitment Number Of Units	2,000
Purchase Commitment, Remaining Minimum Amount Committed	$ 2,100,000	2,300,000
Advances on Inventory Purchases	1,100,000	1,300,000
Development of the Next Generation Instrument [Member]
Purchase Commitment, Remaining Minimum Amount Committed	103,000
Contracts for Funding of Future Epidural Instruments and Parts [Member]
Advances on Inventory Purchases	$ 168,000	$ 41,000

Note 11 - Commitments - Lease E

Note 11 - Commitments - Lease Expense (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Cash paid for operating lease liabilities	$ 33,390	$ 31,882	$ 65,272	$ 63,763
Cash paid for finance lease liabilities	$ 2,685	$ 2,685	$ 5,370	$ 5,370
Finance leases (years) (Year)	6 months 18 days	1 year 6 months	6 months 18 days	1 year 6 months
Operating leases (years) (Year)	2 years 9 months	3 years 9 months	2 years 9 months	3 years 9 months
Weighted-average discount rate – operating leases	9.20%	9.20%	9.20%	9.20%
Weighted-average discount rate – finance leases	9.20%	9.20%	9.20%	9.20%

Note 12 - Subsequent Events (De

Note 12 - Subsequent Events (Details Textual) - Restricted Stock [Member] - $ / shares		6 Months Ended
	Jul. 16, 2024	Jun. 30, 2024
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)		0
Director [Member] | Subsequent Event [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	730,337
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)	$ 0.89
Director [Member] | Subsequent Event [Member] | Share-Based Payment Arrangement, Tranche One [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Rights, Percentage	25%
Director [Member] | Subsequent Event [Member] | Share-Based Payment Arrangement, Tranche Two [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Rights, Percentage	25%