v3.26.1
Note 8 - Income Taxes (Tables)
12 Months Ended
Dec. 31, 2025
Notes Tables  
Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]
   

December 31,

 
   

2025

   

2024

 
                 

United States

  $ (19,934,208 )   $ (29,847,961 )

International

    88,195       (51,327 )

Loss before income taxes

  $ (19,846,013 )   $ (29,899,288 )
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]
   

December 31,

 
   

2025

   

2024

 

Current:

               

Federal

  $     $  

State

    9,036       2,100  

Foreign

    9,853       17,414  

Current total

  $ 18,889     $ 19,514  
                 

Deferred:

               

Federal

  $     $  

State

           

Foreign

           

Deferred total

           

Provision for income taxes

  $ 18,889     $ 19,514  
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]
   

December 31, 2025

 
   

Amount

    Percentage  
U.S. Federal statutory tax rate   $ (4,167,663 )     21.0 %

State and local income taxes, net of federal income tax effect

    1,659       %

Foreign tax effects - India

    (5,183 )     %

Changes in valuation allowances

    3,837,241       (19.3 ) %

Nontaxable or nondeductible items

    349,384       (1.8 ) %

Other

    3,451       %

Provision for income taxes

  $ 18,889       (0.1 )%
   

2024

 

U.S. Federal statutory tax rate

  $ (6,278,850 )

State and local income taxes, net of federal income tax effect

    127,499  

Warrant expense

    (150,705 )

Stock-based compensation

    56,333  

Foreign rate differential

    (2,053 )

State true up

    2,242,134  

Other permanent differences

    41,024  

Valuation allowance

    3,994,770  

Other

    (10,638 )

Provision for income taxes

  $ 19,514  
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]
   

December 31,

 
   

2025

   

2024

 

NOL carryforwards

  $ 18,966,713     $ 15,687,479  

Accruals and reserves

    8,402       (28,852 )

Stock-based compensation

    1,356,257       1,135,026  

Capitalized Section 174

    14,975,473       14,681,051  

Others

    18,736       13,636  
      35,325,581       31,488,340  

Valuation allowance

    (35,325,581 )     (31,488,340 )

Net deferred tax assets

           

Deferred income taxes

  $     $  
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]
   

December 31, 2025

   

December 31, 2024

 

Balance, beginning of period

  $ 1,704,925     $ 802,571  

Prior Year Increase/ (Decrease)

          134,291  

Current Year Increase/ (Decrease)

    431,969       768,063  

Balance, end of period

  $ 2,136,894     $ 1,704,925