Note 6 - Shareholders' Equity	6 Months Ended
Jun. 30, 2026
Notes to Financial Statements
Shareholders' Equity and Share-Based Payments [Text Block]	Note 6. Shareholders’ Equity Preferred Stock The Company’s amended Certificate of Incorporation authorizes the issuance of 20,000,000 shares of blank-check preferred stock at $0.001 par value. The Board of Directors will be authorized to fix the designations, rights, preferences, powers and limitations of each series of the preferred stock. The Company filed a Certificate of Designations effective on December 30, 2016, which sets aside 5,000,000 shares of Preferred Stock as Series A Preferred Stock. The Series A Preferred Stock carries a coupon payment obligation of 1.5% of the liquidation value per share ($3.03) per year in cash or additional Series A Preferred Stock, calculated by taking the 30-day average closing price for a share of common stock for the month immediately preceding the coupon payment date which is made annually. The Series A Preferred Stock has no voting or conversion rights. If purchased, redeemed, or otherwise acquired (other than conversion), the preferred stock may be reissued. As of June 30, 2026 and December 31, 2025, there are no outstanding shares of Series A Preferred Stock. Common Stock On March 7, 2025, the Company’s Board of Directors authorized the issuance of 62,501 bonus shares of PAID common stock to the CEO/CFO, one additional officer and two employees for services rendered during 2024. This bonus was valued at $193,246 based on the closing price of the Company’s common stock at March 6, 2025 and was issued in March 2025. This bonus was recorded in accrued common stock bonus in shareholders’ equity as of December 31, 2024. On May 15, 2025, the Company’s Board of Directors authorized the issuance of 250,000 bonus shares of PAID common stock to the CEO/CFO as a renewal bonus valued at $747,500 based upon the $2.99 closing price of the Company’s stock on May 15, 2025. $373,750 of share-based compensation expense was recognized immediately as 125,000 of the bonus shares were immediately vested. The remaining $373,750 of share-based compensation expense is to be recognized ratably during 2025 and 2026 as 125,000 of the bonus shares are subject to repurchase if the CEO/CFO were to terminate employment through the period ended January 1, 2027. The Company recorded $57,500 of share-based compensation expense for the three-month period ended June 30, 2026, in connection with the additional vesting of these shares. On February 27, 2026, the Board of Directors approved the allocation of the 2025 bonus accrual to be paid out in cash and shares of which $124,709 have been recorded as share-based compensation expense for the year ended December 31, 2025 and accrued as of December 31, 2025. A total of 50,974 shares of common stock were issued to two officers and three employees in March 2026. On March 2, 2026, the Company issued 34,858 shares of common stock to the founders of Warehowz in connection with the acquisition. The shares were valued at $101,785 and were based upon the $2.92 closing price of the Company’s common stock on January 30, 2026 and included within the purchase consideration.. Share-based Incentive Plans On May 15, 2025, the Board of Directors voted to approve the issuance of options to purchase 55,000 shares of common stock to three board members. The value of each option granted is estimated using a Black-Scholes option pricing model. The weighted-average assumptions used consider an expected dividend yield of 0%, a risk-free interest rate of 4.07%, an expected life (in years) of 5.84, and expected volatility of 93.04%, resulting in a weighed average fair value of $2.30 per share. Option compensation for the period ended September 30, 2025 related to the issuance of these shares is $126,500. The options have an exercise price of $2.99 per share and vest immediately. On July 15, 2025, the Company issued options to purchase 16,232 shares of common stock to one employee. The options have an exercise price of $2.70 and are vested immediately. The value of each option granted is estimated using a Black-Scholes pricing model. The weighted-average assumptions used consider an expected dividend yield of 0%, a risk-free interest rate of 4.05%, an expected life (in years) of 5.84, and expected volatility of 93.55%, resulting in a weighted average fair value of $2.08 per share. On February 23, 2026, the Company issued options to purchase 3,224 shares of common stock to two employees. The options have an exercise price of $2.86 and are vested over a three-year period. For the six-month period ended June 30, 2026, the Company recorded $5,225 of share-based compensation expense related to the vesting of applicable options granted in 2026 and prior years. The Company has recorded share-based compensation expense for the six months ended June 30, 2026, of $120,225. The expense includes $5,225 for existing grants and $115,000 for shares issued to the CEO/CFO which are subject to repurchase. As of June 30, 2026, the Company has an unrecognized share-based compensation expense of $9,579 for outstanding options and $115,000 for restricted stock units which will be recognized in future periods.

Note 6 - Shareholders' Equity

6 Months Ended

Jun. 30, 2026

Shareholders' Equity and Share-Based Payments [Text Block]

Note 6. Shareholders’ Equity

Preferred Stock

The Company’s amended Certificate of Incorporation authorizes the issuance of 20,000,000 shares of blank-check preferred stock at $0.001 par value. The Board of Directors will be authorized to fix the designations, rights, preferences, powers and limitations of each series of the preferred stock.

The Company filed a Certificate of Designations effective on December 30, 2016, which sets aside 5,000,000 shares of Preferred Stock as Series A Preferred Stock. The Series A Preferred Stock carries a coupon payment obligation of 1.5% of the liquidation value per share ($3.03) per year in cash or additional Series A Preferred Stock, calculated by taking the 30-day average closing price for a share of common stock for the month immediately preceding the coupon payment date which is made annually. The Series A Preferred Stock has no voting or conversion rights. If purchased, redeemed, or otherwise acquired (other than conversion), the preferred stock may be reissued. As of June 30, 2026 and December 31, 2025, there are no outstanding shares of Series A Preferred Stock.

Common Stock

On March 7, 2025, the Company’s Board of Directors authorized the issuance of 62,501 bonus shares of PAID common stock to the CEO/CFO, one additional officer and two employees for services rendered during 2024. This bonus was valued at $193,246 based on the closing price of the Company’s common stock at March 6, 2025 and was issued in March 2025. This bonus was recorded in accrued common stock bonus in shareholders’ equity as of December 31, 2024.

On May 15, 2025, the Company’s Board of Directors authorized the issuance of 250,000 bonus shares of PAID common stock to the CEO/CFO as a renewal bonus valued at $747,500 based upon the $2.99 closing price of the Company’s stock on May 15, 2025. $373,750 of share-based compensation expense was recognized immediately as 125,000 of the bonus shares were immediately vested. The remaining $373,750 of share-based compensation expense is to be recognized ratably during 2025 and 2026 as 125,000 of the bonus shares are subject to repurchase if the CEO/CFO were to terminate employment through the period ended January 1, 2027. The Company recorded $57,500 of share-based compensation expense for the three-month period ended June 30, 2026, in connection with the additional vesting of these shares.

On February 27, 2026, the Board of Directors approved the allocation of the 2025 bonus accrual to be paid out in cash and shares of which $124,709 have been recorded as share-based compensation expense for the year ended December 31, 2025 and accrued as of December 31, 2025. A total of 50,974 shares of common stock were issued to two officers and three employees in March 2026.

On March 2, 2026, the Company issued 34,858 shares of common stock to the founders of Warehowz in connection with the acquisition. The shares were valued at $101,785 and were based upon the $2.92 closing price of the Company’s common stock on January 30, 2026 and included within the purchase consideration..

Share-based Incentive Plans

On May 15, 2025, the Board of Directors voted to approve the issuance of options to purchase 55,000 shares of common stock to three board members. The value of each option granted is estimated using a Black-Scholes option pricing model. The weighted-average assumptions used consider an expected dividend yield of 0%, a risk-free interest rate of 4.07%, an expected life (in years) of 5.84, and expected volatility of 93.04%, resulting in a weighed average fair value of $2.30 per share. Option compensation for the period ended September 30, 2025 related to the issuance of these shares is $126,500. The options have an exercise price of $2.99 per share and vest immediately.

On July 15, 2025, the Company issued options to purchase 16,232 shares of common stock to one employee. The options have an exercise price of $2.70 and are vested immediately. The value of each option granted is estimated using a Black-Scholes pricing model. The weighted-average assumptions used consider an expected dividend yield of 0%, a risk-free interest rate of 4.05%, an expected life (in years) of 5.84, and expected volatility of 93.55%, resulting in a weighted average fair value of $2.08 per share.

On February 23, 2026, the Company issued options to purchase 3,224 shares of common stock to two employees. The options have an exercise price of $2.86 and are vested over a three-year period. For the six-month period ended June 30, 2026, the Company recorded $5,225 of share-based compensation expense related to the vesting of applicable options granted in 2026 and prior years.

The Company has recorded share-based compensation expense for the six months ended June 30, 2026, of $120,225. The expense includes $5,225 for existing grants and $115,000 for shares issued to the CEO/CFO which are subject to repurchase. As of June 30, 2026, the Company has an unrecognized share-based compensation expense of $9,579 for outstanding options and $115,000 for restricted stock units which will be recognized in future periods.