0001437749-24-034182 | 10-Q | XBRL Viewer

Property, Plant and Equipment [Table Text Block]

(In thousands)	*September 30, 2024*			*December 31, 2023*
Equipment	$	3,336		$	3,126
Leasehold improvements		7,372			7,372
Office furniture, fixtures, and equipment		137			137
Software		589			360
Construction in progress		—			101
		11,434			11,096
Less: Accumulated depreciation		(6,587	)		(4,921	)
Total	$	4,847		$	6,175

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Cash flows from operating activities:
Net loss	$ (20,407,000)	$ (16,258,000)
Adjustments to reconcile net loss to net cash used for operating activities:
Depreciation	1,666,000	1,666,000
Operating lease non-cash expense	469,000	425,000
Stock compensation expense	405,000	83,000
Changes in operating assets and liabilities:
Prepaid expenses and other current assets	(20,000)	(512,000)
Accounts payable	(443,000)	(2,884,000)
Interest payable	2,996,000	1,181,000
Accrued litigation liability	0	1,088,000
Accrued expenses and other current liabilities	(7,000)	(168,000)
Operating lease liability	(469,000)	(437,000)
Net cash used for operating activities	(15,810,000)	(15,816,000)
Cash flows from investing activities:
Purchases of property and equipment	(338,000)	(98,000)
Net cash used for investing activities	(338,000)	(98,000)
Cash flows from financing activities:
Proceeds from senior secured convertible note payable	16,000,000	19,600,000
Proceeds from issuance of common stock	0	659,000
Stock issuance costs	0	(110,000)
Borrowings from note payable	400,000	0
Repayments of note payable	(400,000)	(500,000)
Net cash provided by financing activities	16,000,000	19,649,000
Net change in cash and cash equivalents and restricted cash	(148,000)	3,735,000
Cash and cash equivalents and restricted cash:
Beginning of period	3,204,000	645,000
End of period	3,056,000	4,380,000
Supplemental disclosures of cash flow information:
Cash paid for interest on note payable	13,000	39,000
Non-cash investing and financing activities:
Conversion of accrued interest into subordinated convertible promissory note	1,240,000	0
Stock issuance costs in accounts payable	0	1,000
Property and equipment in accounts payable	0	13,000
Deferred financing costs forgiven	0	365,000
Exchange Agreement, Senior Secured Convertible Promissory Note for Preferred Shares [Member]
Non-cash investing and financing activities:
Exchange of 25% senior convertible promissory notes and accrued interest into convertible preferred stock	17,600,000	14,000,000
Conversion of Accrued Interest Into Preferred Stock [Member]
Non-cash investing and financing activities:
Exchange of 25% senior convertible promissory notes and accrued interest into convertible preferred stock	2,235,000	0
Conversion of Subordinated Convertible Promissory Notes to Common Stock [Member]
Non-cash investing and financing activities:
Conversion of subordinated convertible promissory notes into common stock	$ 0	$ 2,914,000

Insider Trading Arrangements	3 Months Ended	9 Months Ended
Insider Trading Arrangements	Sep. 30, 2024	Sep. 30, 2024
Insider Trading Arr Line Items
Material Terms of Trading Arrangement [Text Block]		ITEM 5. OTHER INFORMATION. None.
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

Note 4 - Property and Equipment, Net (Details Textual) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Depreciation	$ 552	$ 560	$ 1,666	$ 1,666

Note 11 - Stock-based Compensation

9 Months Ended

Sep. 30, 2024

Share-Based Payment Arrangement [Text Block]

11. STOCK-BASED COMPENSATION

2017 Stock Incentive Plan—Restricted Stock Units

The following table summarizes the activity for all RSUs outstanding under the 2017 Plan as of September 30, 2024 and 2023:

	*2024*					*2023*
				*Weighted Average*					*Weighted Average*
				*Grant Date*					*Grant Date*
				*Fair Value*					*Fair Value*
	*Shares*			*Per Share*		*Shares*			*Per Share*
Outstanding RSUs at beginning of period		605		$	285.36		650		$	259.50
Granted		—			—		—			—
Vested		(52	)		259.97		(246	)		255.85
Cancelled and forfeited		(537	)		254.10		(45	)		260.10
Nonvested RSUs as of September 30		16		$	260.08		359		$	285.36

In addition, the weighted average remaining recognition period for the 2017 RSUs is 0.3 year as of September 30, 2024.

Total stock compensation expense recognized from stock-based compensation awards classified as restricted stock units were recognized in the condensed consolidated statements of operations for the three and nine months ended September 30, 2024 and 2023, as follows:

	*Three Months Ended*				*Nine Months Ended*
	*September 30,*				*September 30,*
(In thousands)	*2024*		*2023*		*2024*		*2023*
Research and development	$	—	$	6	$	9	$	21
General and administrative		—		9		15		23
Total	$	—	$	15	$	24	$	44

As of September 30, 2024, there was $3,200 unrecognized stock compensation expense related to unvested restricted stock units under the 2017 Plan.

2017 Stock Incentive Plan— Stock Options

The following table summarizes the activity for all stock options outstanding as of September 30, 2024 and 2023 under the 2017 Plan:

	*2024*				*2023*
			*Weighted*					*Weighted*
			*Average*					*Average*
			*Exercise*					*Exercise*
	*Shares*		*Price*		*Shares*			*Price*
Options outstanding at beginning of period		18,093	$	101.04		32,706		$	96.24
Granted		—		—		—			—
Exercised		—		—		—			—
Cancelled and forfeited		—		—		(14,613	)		88.17
Balance as of September 30		18,093	$	101.04		18,093		$	101.04
Options exercisable as of September 30:		18,093	$	101.04		18,093		$	101.04

The options have no intrinsic value as of September 30, 2024, or December 31, 2023, respectively.

There was no stock compensation expense recognized for stock options in the condensed consolidated statements of operations for the three and nine months ended September 30, 2024 and 2023.

As of September 30, 2024, there was no unrecognized stock compensation expense related to unvested stock options.

2021 Stock Incentive Plan—Restricted Stock Units

The following table summarizes the activity for all RSUs outstanding as of September 30, 2024 and 2023 under the 2021 Plan:

	*2024*					*2023*
				*Weighted Average*					*Weighted Average*
				*Grant Date*					*Grant Date*
				*Fair Value*					*Fair Value*
	*Shares*			*Per Share*		*Shares*			*Per Share*
Outstanding RSUs at beginning of period		89,206		$	1.56		684		$	133.20
Granted		92,444			2.57		50,843			0.62
Vested		(29,775	)		4.95		(13,483	)		0.62
Cancelled and forfeited		(95,652	)		1.89		(621	)		126.60
Nonvested RSUs as of September 30		56,223		$	3.74		37,423		$	20.41

In addition, the weighted average remaining recognition period for the 2021 RSUs is 2.88 years as of September 30, 2024.

	*Three Months Ended*				*Nine Months Ended*
	*September 30,*				*September 30,*
(In thousands)	*2024*		*2023*		*2024*		*2023*
Research and development	$	—	$	10	$	24	$	21
General and administrative		—		2		38		17
Total	$	—	$	12	$	62	$	38

As of September 30, 2024, there was $197,800 unrecognized stock compensation expense related to unvested restricted stock units under the 2021 Plan.

2021 Stock Incentive Plan—Restricted Stock Awards

In May 2024, the Company approved the grant of 254,185 restricted stock awards (RSAs) to Officers and certain directors. The RSAs were released to the participants when granted but were not vested yet as of September 30, 2024.

The following table summarizes the activity for all RSAs outstanding as of September 30, 2024 and 2023 under the 2021 Plan:

	*2024*				*2023*
			*Weighted Average*				*Weighted Average*
			*Grant Date*				*Grant Date*
			*Fair Value*				*Fair Value*
	*Shares*		*Per Share*		*Shares*		*Per Share*
Nonvested RSAs at beginning of period		—	$	—		—	$	—
Granted		254,185		2.42		—		—
Vested		—		—		—		—
Cancelled and forfeited		—		—		—		—
Nonvested RSAs as of September 30		254,185	$	2.42		—	$	—

In addition, the weighted average remaining recognition period for the RSAs is 0.49 years as of September 30, 2024.

Total stock compensation expense recognized from stock-based compensation awards classified as restricted stock awards were recognized in the condensed consolidated statements of operations for the three and nine months ended September 30, 2024 and 2023, as follows:

	*Three Months Ended*				*Nine Months Ended*
	*September 30,*				*September 30,*
(In thousands)	*2024*		*2023*		*2024*		*2023*
Research and development	$	107	$	—	$	107	$	—
General and administrative		212		—		212		—
Total	$	319	$	—	$	319	$	—

As of September 30, 2024, there was $297,000 unrecognized stock compensation expense related to unvested restricted stock awards.

Note 9 - Leases (Details Textual) $ in Thousands	3 Months Ended
Note 9 - Leases (Details Textual) $ in Thousands	Sep. 30, 2024 USD ($) ft²
Net Rentable Area (Square Foot) \| ft²	149,000
Variable Lease, Payment \| $	$ 0

Note 7 - Senior Secured Convertible Promissory Note

9 Months Ended

Sep. 30, 2024

Debt Disclosure [Text Block]

7. SENIOR SECURED CONVERTIBLE PROMISSORY NOTE

The Company began issuing senior secured convertible promissory notes (each a “CPN” and together the “Notes”) during 2022.

Through September 30, 2024, the Company has issued twenty-two notes totaling $45.2 million, of which $17.2 million were issued during the nine months ended September 30, 2024. The notes are each 25% Senior Secured Convertible Promissory Notes with largely consistent terms including a stated interest rate of 25% per year; and a one-year maturity. The Notes are convertible at varying conversion prices.

The stated interest rates for these notes increase to 27% per annum or the highest rate then allowed under applicable law (whichever is lower) upon the occurrence of an event of default, including the failure by the Company to make payment of principal or interest due under the related note on the respective maturity date, and any commencement by the Company of a case under any applicable bankruptcy or insolvency law.

In April 2023, July 2023, March 2024, June 2024 and September 2024, the Company executed an exchange agreement to reclassify $8.0 million, $6.0 million, $8.0 million of the Notes' principal, and $8.8 million and $3.0 million of the Notes' principal and interest into shares of convertible preferred stock, respectively. See Note 10— Stockholders' Equity for further discussion.

Senior secured convertible promissory notes consisted of the following:

(In thousands)
Issue Date	*Maturity Date*	*September 30, 2024*		*December 31, 2023*
06/26/2023	06/26/2024	$	—	$	2,400
07/25/2023	07/25/2024		—		2,400
08/25/2023	08/25/2024		—		2,400
09/27/2023	09/27/2024		—		2,400
11/02/2023	11/02/2024		2,400		2,400
12/12/2023	12/12/2024		—		2,000
04/02/2024	04/02/2025		2,000		—
05/02/2024	05/02/2025		2,000		—
06/03/2024	06/03/2025		2,000		—
06/21/2024	06/21/2025		1,240		—
07/03/2024	07/03/2025		2,000		—
08/01/2024	08/01/2025		2,000		—
Total senior secured convertible promissory notes		$	13,640	$	14,000

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481544/470-10-50-6

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481544/470-10-50-6

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 405
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477092/405-40-50-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 405
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477092/405-40-50-1

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 405
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477092/405-40-50-1

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 405
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477092/405-40-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 405
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477092/405-40-50-1

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(c))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 470
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/470/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 835
-SubTopic 30
-Name Accounting Standards Codification
-Section 45
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482925/835-30-45-2

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1C

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1C

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1C

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1E
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1E

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1I

Reference 20: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1I

Reference 21: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1I

Note 13 - Subsequent Events (Details Textual) - USD ($)					1 Months Ended			3 Months Ended	9 Months Ended
Note 13 - Subsequent Events (Details Textual) - USD ($)	Nov. 02, 2024	Mar. 28, 2024	Jul. 18, 2023	Apr. 02, 2023	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2024	Sep. 30, 2024	Sep. 30, 2023
Series E Convertible Preferred Stock [Member]
Price of Convertible Preferred Stock to Common Stock, Percentage					80.00%			80.00%	80.00%
Senior Secured Convertible Promissory Note [Member]
Debt Instrument, Interest Rate, Stated Percentage					25.00%			25.00%	25.00%
Subsequent Event [Member] \| Series E Convertible Preferred Stock [Member]
Price of Convertible Preferred Stock to Common Stock, Percentage	80.00%
Subsequent Event [Member] \| Series E Convertible Preferred Stock [Member] \| Kiromic BioPharma Inc [Member]
Subsidiary, Ownership Percentage, Noncontrolling Owner	19.99%
Subsequent Event [Member] \| Senior Secured Convertible Promissory Note [Member]
Debt Instrument, Interest Rate, Stated Percentage	25.00%
Exchange Agreement, Senior Secured Convertible Promissory Note for Preferred Shares [Member]
Debt Conversion, Original Debt, Amount		$ 8	$ 6	$ 8		$ 7,200,000	$ 8	$ 2,400,000	$ 17,600,000	$ 14,000,000
Debt Conversion, Original Debt and Accrued Interest, Amount					$ 3	$ 8.8		$ 3
Exchange Agreement, Senior Secured Convertible Promissory Note for Preferred Shares [Member] \| Subsequent Event [Member]
Debt Conversion, Original Debt, Amount	$ 2,400,000
Debt Conversion, Original Debt and Accrued Interest, Amount	$ 600

Note 1 - Organization (Details Textual) - USD ($) $ in Thousands	9 Months Ended		142 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Dec. 31, 2023
Revenue from Contract with Customer, Excluding Assessed Tax			$ 0
Net Cash Provided by (Used in) Operating Activities	$ (15,810)	$ (15,816)
Retained Earnings (Accumulated Deficit)	$ (143,304)		$ (143,304)	$ (122,897)

Amount of accumulated undistributed earnings (deficit).

+ References + Details

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 41
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-41

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 270
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482964/270-10-50-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (ee)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

Reference 4: http://fasb.org/us-gaap/role/ref/otherTransitionRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

Reference 5: http://fasb.org/us-gaap/role/ref/otherTransitionRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 924
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 11.L)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479941/924-10-S99-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-5

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 30
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-30

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 42
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-42

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-22

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 40
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-40

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-22

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-4

Note 9 - Leases (Tables)

9 Months Ended

Sep. 30, 2024

Lessee, Operating Lease [Table Text Block]

(In thousands)	*September 30, 2024*			*December 31, 2023*
	Operating lease			Operating lease
Right-of-Use Asset
Operating lease, net	$	1,074		$	1,543
Total right-of use asset, net	$	1,074		$	1,543

Lease Liabilities
Operating lease - short term	$	(670	)	$	(631	)
Operating lease - long term		(404	)		(912	)
Total lease liabilities	$	(1,074	)	$	(1,543	)

Lease, Cost [Table Text Block]

	*Three Months Ended*						*Nine Months Ended*
(In thousands)	*September 30, 2024*			*September 30, 2023*			*September 30, 2024*			*September 30, 2023*
Operating lease cost allocated to research and development expense	$	113		$	109		$	338		$	288
Operating lease cost allocated to general and administrative expense		66			70			199			249
Total lease expense	$	179		$	179		$	537		$	537
Weighted-average remaining lease term		1.59			2.59			1.59			2.59
Weighted-average discount rate		7.12	%		7.12	%		7.12	%		7.12	%

Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]

Maturity of Lease Liabilities (In thousands)	Operating lease
2024 (remaining)	$	179
2025		725
2026		242
Total lease payments		1,146
Less: imputed interest		(72	)
Present value of lease payments	$	1,074

Note 2 - Summary of Significant Accounting Policies

9 Months Ended

Sep. 30, 2024

Significant Accounting Policies [Text Block]

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The accompanying condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“GAAP”) for interim financial information (Accounting Standards Codification ("ASC") 270, Interim Reporting) and with the instructions to Form 10‑Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information necessary for a full presentation of financial position, results of operations, and cash flows in conformity with GAAP. Operating results for interim periods are not necessarily indicative of results that may be expected for the fiscal year as a whole. In the opinion of management, the condensed consolidated financial statements reflect all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation of the results of the Company for the periods presented.

Certain information and footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted. These interim financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in our Form 10-K for the year ended December 31, 2023. The results of operations for the period ended September 30, 2024, are not necessarily indicative of the operating results that may be expected for a full year. The consolidated balance sheet as of December 31, 2023, contains financial information taken from the audited Company consolidated financial statements as of that date.

All intercompany balances were eliminated upon consolidation.

Use of Estimates—The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include determination of the fair value of common stock and related stock-based compensation, warrants to purchase common stock underlying shares of Series B Preferred Stock and public offering common stock, and estimating services incurred by third-party service providers used to recognize research and development expense.

Concentrations of Credit Risk and Other Uncertainties—Financial instruments that potentially subject the Company to concentration of credit risk consist of cash and cash equivalents. Substantially all of the Company’s cash and cash equivalents were deposited in accounts at a small number of national financial institutions. Account balances may at times exceed federally insured limits. The Company has not incurred losses related to these cash and cash equivalents deposited at financial institutions and management believes that the Company is not exposed to significant credit risk due to the financial strength of the depository institutions in which the cash is held.

The Company is subject to certain risks and uncertainties from changes in any of the following areas that the Company believes could have a material adverse effect on future financial position or results of operations: the ability to obtain regulatory approval and market acceptance of, and reimbursement for, the Company’s product candidates; the performance of third-party clinical research organizations and manufacturers; protection of the intellectual property; litigation or claims against the Company based on intellectual property, patent, product, regulatory or other factors; the Company’s ability to attract and retain employees necessary to support commercial success; and changes in the industry or customer requirements including the emergence of competitive products with new capabilities.

Restricted Cash— Restricted cash of $132 thousand and zero as of September 30, 2024 and December 31, 2023, respectively, consists primarily of bank deposits that collateralize our obligations to vendors.

Property and Equipment—Property and equipment are recorded at cost and depreciated using the straight-line method over the estimated useful lives of the assets ranging from 1 to 8 years. Major replacements and improvements are capitalized as leasehold improvements, while general repairs and maintenance are expensed as incurred. Estimated useful lives of leasehold improvements are the shorter of the remaining lease term or the estimated useful economic life of the specific asset.

Impairment of Long-Lived Assets—The Company reviews its long-lived assets, including property and equipment, for impairment indicators. If indicators are noted, the Company compares the carrying amount of the asset to its estimated undiscounted cash flows. If the carrying amount exceeds its estimated undiscounted cash flows, an impairment loss is recognized to adjust the long-lived asset to fair value. There have been no impairment losses on the Company’s long-lived assets since inception.

Income Taxes—The Company files federal and state income tax returns, utilizing the accrual basis of accounting. Income taxes are provided for the tax effects of transactions reported in the condensed consolidated financial statements and consist of taxes currently due and deferred taxes. Certain transactions of the Company may be subject to accounting methods for income tax purposes, which differ from the accounting methods used in preparing these condensed consolidated financial statements in accordance with GAAP. Accordingly, the net income or loss of the Company reported for income tax purposes may differ from the balances reported for those same items in the accompanying condensed consolidated financial statements.

Deferred tax assets and liabilities are recognized for the future tax consequences attributable between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which such temporary differences are expected to be recovered or settled. The Company records valuation allowances to reduce deferred income tax assets to the amount that is more likely than not to be realized.

The Company records uncertain tax positions in accordance with Accounting Standard Codification (“ASC 740”), Income Taxes, on the basis of a two-step process in which (1) the Company determines whether it is more-likely-than-not that the tax positions will be sustained on the basis of the technical merits of the position and (2) for those tax positions that meet the more-likely-than-not recognition threshold, the Company recognizes the largest amount of tax benefit that is more than 50 percent likely to be realized upon ultimate settlement with the related tax authority. The Company recognizes interest and penalties related to unrecognized tax benefits on the income tax expense line in the accompanying condensed consolidated statements of operations. No such interest or penalties were recognized during the three and nine months ended September 30, 2024 or 2023.

Research and Development Expense—The Company expenses research and development costs as incurred. Research and development expenses include personnel and personnel-related costs, costs associated with the Company’s pre-clinical development activities including costs of outside consultants and contractors, the submission and maintenance of regulatory filings, equipment and supplies used in developing products prior to market approval and an allocation of certain overhead costs such as facility and related expenses.

The Company accrues and expenses costs of services provided by contract research organizations in connection with preclinical studies and contract manufacturing organizations engaged to manufacture clinical trial material, costs of licensing technology, and costs of services provided by research organizations and service providers. Upfront payments and milestone payments made for the licensing of technology are expensed as research and development in the period in which they are incurred if the technology is not expected to have any alternative future uses other than the specific research and development project for which it was intended. Nonrefundable advance payments for goods or services to be received in the future for use in research and development activities are recorded as prepaid expenses. The prepaid amounts are expensed as the related goods are delivered or the services are performed rather than when the payment is made.

Nonvested Stock Options, Restricted Stock Units and Awards—Pursuant to the Company’s 2017 Stock Incentive Plan (the “2017 Plan”) and the Omnibus 2021 Equity Incentive Plan (the “2021 Plan”), the Company has the ability to issue a variety of share-based payments and incentives to board members, employees, and non-employees through grants of nonvested stock options, restricted stock units (“RSUs”) and restricted stock awards (“RSAs”).

The vesting conditions for stock options and RSUs include annual and monthly vesting. Annual vesting conditions are for three years or more. Monthly vesting conditions range from 10 to 48 months. When nonvested options are vested, they become exercisable over a 10-year period from grant date.

The vesting conditions for RSAs include cliff vesting conditions. Certain RSUs vest with a range of 6 to 12 months. When RSUs vest, they are released to the grantee within sixty days.

Stock-Based Compensation—The Company records stock compensation expense related to the 2017 Equity Incentive Plan (the “2017 Plan”) and the Omnibus 2021 Equity Incentive Plan (the “2021 Plan”) in accordance with ASC 718, Compensation—Stock Compensation. The Company measures and recognizes stock compensation expense for all stock‑based awards, including stock options, based on estimated fair values recognized using cliff vesting or the straight‑line method over the requisite service period. The fair value of stock options is estimated on the grant date using the Black‑Scholes option‑valuation model (the “Black‑Scholes model”). The calculation of stock‑based compensation expense requires that the Company make assumptions and judgments about the variables used in the Black‑Scholes model, including the fair value of the Company’s common stock, expected term, expected volatility of the underlying common stock, and risk‑free interest rate. Forfeitures are accounted for when they occur.

The Company estimates the grant date fair value of stock options using the Black‑Scholes model and the assumptions used to value such stock options are determined as follows:

Expected Term. The expected term represents the period that the Company’s stock options are expected to be outstanding. Due to limitations on the sale or transfer of the Company’s common stock under the lock-up agreements and market standoff components of the stock option agreements, the Company does not believe its historical exercise pattern is indicative of the pattern it will experience after restricted periods expire. The Company uses the simplified method to calculate the expected term, which is the average of the contractual term and vesting period.

Risk‑Free Interest Rate. The Company bases the risk‑free interest rate used in the Black‑Scholes model on the implied yield available on U.S. Treasury zero‑coupon issues with a term equivalent to that of the expected term of the stock options for each stock option group.

Volatility. The Company determines the price volatility based on the historical volatilities of industry peers as it has limited trading history for its common stock price. The Company intends to continue to consistently apply this process using the same or a similar peer group of public companies, until a sufficient amount of historical information regarding the volatility of its own common stock price becomes available, or unless circumstances change such that the identified peer companies are no longer similar, in which case other suitable peer companies whose common stock prices are publicly available would be utilized in the calculation.

Dividend Yield. The expected dividend assumption is based on the Company’s current expectations about its anticipated dividend policy. To date, the Company has not declared any dividends and, therefore, the Company has used an expected dividend yield of zero.

Common Stock Valuations. The closing price listed on the OTCQB Capital Market or previously the NASDAQ Capital Market for the Company’s common stock on the date of the grant is used as the common stock valuation.

Segment Data—The Company manages its operations as a single segment for the purposes of assessing performance and making operating decisions.

Recently Issued Accounting Pronouncements—From time to time, Accounting Standards Updates (“ASU”) are issued by the Financial Accounting Standards Board (“FASB”) or other standard setting bodies and adopted by the Company as of the specified effective date.

Accounting Standards Not Yet Adopted

Segments. In November 2023, the FASB issued ASU No. 2023-07, “Improvements to Reportable Segment Disclosures (Topic 280)”. ASU 2023-07 modifies reportable segment disclosure requirements, primarily through enhanced disclosures about segment expenses categorized as significant or regularly provided to the Chief Operating Decision Maker (CODM). In addition, the amendments enhance interim disclosure requirements, clarify circumstances in which an entity can disclose multiple segment measures of profit or loss, and contain other disclosure requirements. The purpose of the amendments is to enable investors to better understand an entity’s overall performance and assess potential future cash flows. This ASU is effective for annual periods beginning after December 15, 2023, and interim periods within annual periods beginning after December 15, 2024, with early adoption permitted. The Company currently operates as one reportable segment and does not believe there will be a material impact on the related disclosures in the consolidated financial statements.

Income Taxes. In December 2023, the FASB issued ASU No. 2023-09, “Improvements to Income Tax Disclosures (Topic 740)”. ASU 2023-09 requires enhanced disclosures on income taxes paid, adds disaggregation of continuing operations before income taxes between foreign and domestic earnings and defines specific categories for the reconciliation of jurisdictional tax rate to effective tax rate. This ASU is effective for fiscal years beginning after December 15, 2024, and can be applied on a prospective basis. The Company is currently evaluating the impact this new standard will have on the related disclosures in the consolidated financial statements.

Note 9 - Leases - Schedule of Maturity (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
2024 (remaining)	$ 179
2025	725
2026	242
Total lease payments	1,146
Less: imputed interest	(72)
Present value of lease payments	$ 1,074	$ 1,543

Note 4 - Property and Equipment, Net - Schedule of Property and Equipment, Net (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Equipment	$ 3,336	$ 3,126
Leasehold improvements	7,372	7,372
Office furniture, fixtures, and equipment	137	137
Software	589	360
Construction in progress	0	101
Property, Plant and Equipment, Gross	11,434	11,096
Less: Accumulated depreciation	(6,587)	(4,921)
Total	$ 4,847	$ 6,175

Note 9 - Leases - Schedule of Operating Lease Assets and Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Operating lease right-of-use asset, net	$ 1,074	$ 1,543
Operating lease - short term	(670)	(631)
Operating lease - long term	(404)	(912)
Total lease liabilities	$ (1,074)	$ (1,543)

Note 10 - Stockholders' Equity (Tables)

9 Months Ended

Sep. 30, 2024

Schedule of Stock by Class [Table Text Block]

	*Dividends Earned for the period Ended September 30, 2024*				*Liquidation Preference*
(In thousands)		*Three Months Ended*		*Nine Months Ended*		*September 30, 2024*		*December 31, 2023*
Series C	$	882	$	2,627	$	18,833	$	16,205
Series D		1,061		1,637		18,474		-
Series E		8		8		3,005		-
Total	$	1,951	$	4,272	$	40,312	$	16,205

Tabular disclosure of an entity's stock, including par or stated value per share, number and dollar amount of share subscriptions, shares authorized, shares issued, shares outstanding, number and dollar amount of shares held in an employee trust, dividend per share, total dividends, share conversion features, par value plus additional paid in capital, the value of treasury stock and other information necessary to a fair presentation, and EPS information. Stock by class includes common, convertible, and preferred stocks which are not redeemable or redeemable solely at the option of the issuer. Includes preferred stock with redemption features that are solely within the control of the issuer and mandatorily redeemable stock if redemption is required to occur only upon liquidation or termination of the reporting entity. If more than one issue is outstanding, state the title of each issue and the corresponding dollar amount; dollar amount of any shares subscribed but unissued and the deduction of subscriptions receivable there from; number of shares authorized, issued, and outstanding.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(27))
-SubTopic 10
-Topic 210
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(28))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(29))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-3

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-4

Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-5

Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 45
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481142/505-10-45-2

Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-10

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-8

Reference 11: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 480
-SubTopic 10
-Section S99
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480244/480-10-S99-1

Reference 12: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-6

Reference 13: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-7

Note 5 - Accrued Expenses and Other Current Liabilities

9 Months Ended

Sep. 30, 2024

Accounts Payable, Accrued Liabilities, and Other Liabilities Disclosure, Current [Text Block]

5. ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

Accrued expenses and other current liabilities consisted of the following as of:

(In thousands)	*September 30, 2024*		*December 31, 2023*
Accrued litigation and settlements	$	130	$	448
Accrued compensation		1,116		865
Accrued consulting and outside services		420		360
Total	$	1,666	$	1,673

Note 2 - Summary of Significant Accounting Policies (Details Textual) $ in Thousands	3 Months Ended		9 Months Ended		142 Months Ended
	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)
Restricted Cash, Current	$ 132	$ 0	$ 132	$ 0	$ 132	$ 0
Impairment, Long-Lived Asset, Held-for-Use					0
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense	0	$ 0	0	$ 0
Dividends Payable	$ 0		$ 0		$ 0
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Dividend Rate	0.00%
Number of Reportable Segments	1
Restricted Stock [Member]
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)	10 years
Minimum [Member]
Property, Plant and Equipment, Useful Life (Year)	1 year		1 year		1 year
Minimum [Member] \| Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)	10 months
Minimum [Member] \| Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)	6 months
Maximum [Member]
Property, Plant and Equipment, Useful Life (Year)	8 years		8 years		8 years
Maximum [Member] \| Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)	48 months
Maximum [Member] \| Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)	12 months

Note 11 - Stock-based Compensation - Schedule of Restricted Stock Units (Details) - Restricted Stock Units (RSUs) [Member] - $ / shares	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
The 2017 Stock Incentive Plan [Member]
Nonvested, shares (in shares)	605	650
Nonvested, weighted average grant date fair value (in dollars per share)	$ 285.36	$ 259.5
Granted, shares (in shares)	0	0
Granted, weighted average grant date fair value (in dollars per share)	$ 0	$ 0
Vested, shares (in shares)	(52)	(246)
Vested, weighted average grant date fair value (in dollars per share)	$ 259.97	$ 255.85
Cancelled and forfeited, shares (in shares)	(537)	(45)
Cancelled and forfeited, weighted average grant date fair value (in dollars per share)	$ 254.1	$ 260.1
Nonvested, shares (in shares)	16	359
Nonvested, weighted average grant date fair value (in dollars per share)	$ 260.08	$ 285.36
The 2021 Stock Incentive Plan [Member]
Nonvested, shares (in shares)	89,206	684
Nonvested, weighted average grant date fair value (in dollars per share)	$ 1.56	$ 133.2
Granted, shares (in shares)	92,444	50,843
Granted, weighted average grant date fair value (in dollars per share)	$ 2.57	$ 0.62
Vested, shares (in shares)	(29,775)	(13,483)
Vested, weighted average grant date fair value (in dollars per share)	$ 4.95	$ 0.62
Cancelled and forfeited, shares (in shares)	(95,652)	(621)
Cancelled and forfeited, weighted average grant date fair value (in dollars per share)	$ 1.89	$ 126.6
Nonvested, shares (in shares)	56,223	37,423
Nonvested, weighted average grant date fair value (in dollars per share)	$ 3.74	$ 20.41

Significant Accounting Policies (Policies)	9 Months Ended
Significant Accounting Policies (Policies)	Sep. 30, 2024
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation The accompanying condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“GAAP”) for interim financial information (Accounting Standards Codification ("ASC") 270, Interim Reporting) and with the instructions to Form 10‑Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information necessary for a full presentation of financial position, results of operations, and cash flows in conformity with GAAP. Operating results for interim periods are not necessarily indicative of results that may be expected for the fiscal year as a whole. In the opinion of management, the condensed consolidated financial statements reflect all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation of the results of the Company for the periods presented. Certain information and footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted. These interim financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in our Form 10-K for the year ended December 31, 2023. The results of operations for the period ended September 30, 2024, are not necessarily indicative of the operating results that may be expected for a full year. The consolidated balance sheet as of December 31, 2023, contains financial information taken from the audited Company consolidated financial statements as of that date. All intercompany balances were eliminated upon consolidation.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates—The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include determination of the fair value of common stock and related stock-based compensation, warrants to purchase common stock underlying shares of Series B Preferred Stock and public offering common stock, and estimating services incurred by third-party service providers used to recognize research and development expense.
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Concentrations of Credit Risk and Other Uncertainties—Financial instruments that potentially subject the Company to concentration of credit risk consist of cash and cash equivalents. Substantially all of the Company’s cash and cash equivalents were deposited in accounts at a small number of national financial institutions. Account balances may at times exceed federally insured limits. The Company has not incurred losses related to these cash and cash equivalents deposited at financial institutions and management believes that the Company is not exposed to significant credit risk due to the financial strength of the depository institutions in which the cash is held. The Company is subject to certain risks and uncertainties from changes in any of the following areas that the Company believes could have a material adverse effect on future financial position or results of operations: the ability to obtain regulatory approval and market acceptance of, and reimbursement for, the Company’s product candidates; the performance of third-party clinical research organizations and manufacturers; protection of the intellectual property; litigation or claims against the Company based on intellectual property, patent, product, regulatory or other factors; the Company’s ability to attract and retain employees necessary to support commercial success; and changes in the industry or customer requirements including the emergence of competitive products with new capabilities.
Cash and Cash Equivalents, Restricted Cash and Cash Equivalents, Policy [Policy Text Block]	Restricted Cash— Restricted cash of $132 thousand and zero as of September 30, 2024 and December 31, 2023, respectively, consists primarily of bank deposits that collateralize our obligations to vendors.
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment—Property and equipment are recorded at cost and depreciated using the straight-line method over the estimated useful lives of the assets ranging from 1 to 8 years. Major replacements and improvements are capitalized as leasehold improvements, while general repairs and maintenance are expensed as incurred. Estimated useful lives of leasehold improvements are the shorter of the remaining lease term or the estimated useful economic life of the specific asset.
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Impairment of Long-Lived Assets—The Company reviews its long-lived assets, including property and equipment, for impairment indicators. If indicators are noted, the Company compares the carrying amount of the asset to its estimated undiscounted cash flows. If the carrying amount exceeds its estimated undiscounted cash flows, an impairment loss is recognized to adjust the long-lived asset to fair value. There have been no impairment losses on the Company’s long-lived assets since inception.
Income Tax, Policy [Policy Text Block]	Income Taxes—The Company files federal and state income tax returns, utilizing the accrual basis of accounting. Income taxes are provided for the tax effects of transactions reported in the condensed consolidated financial statements and consist of taxes currently due and deferred taxes. Certain transactions of the Company may be subject to accounting methods for income tax purposes, which differ from the accounting methods used in preparing these condensed consolidated financial statements in accordance with GAAP. Accordingly, the net income or loss of the Company reported for income tax purposes may differ from the balances reported for those same items in the accompanying condensed consolidated financial statements. Deferred tax assets and liabilities are recognized for the future tax consequences attributable between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which such temporary differences are expected to be recovered or settled. The Company records valuation allowances to reduce deferred income tax assets to the amount that is more likely than not to be realized. The Company records uncertain tax positions in accordance with Accounting Standard Codification (“ASC 740”), Income Taxes, on the basis of a two-step process in which (1) the Company determines whether it is more-likely-than-not that the tax positions will be sustained on the basis of the technical merits of the position and (2) for those tax positions that meet the more-likely-than-not recognition threshold, the Company recognizes the largest amount of tax benefit that is more than 50 percent likely to be realized upon ultimate settlement with the related tax authority. The Company recognizes interest and penalties related to unrecognized tax benefits on the income tax expense line in the accompanying condensed consolidated statements of operations. No such interest or penalties were recognized during the three and nine months ended September 30, 2024 or 2023.
Research and Development Expense, Policy [Policy Text Block]	Research and Development Expense—The Company expenses research and development costs as incurred. Research and development expenses include personnel and personnel-related costs, costs associated with the Company’s pre-clinical development activities including costs of outside consultants and contractors, the submission and maintenance of regulatory filings, equipment and supplies used in developing products prior to market approval and an allocation of certain overhead costs such as facility and related expenses. The Company accrues and expenses costs of services provided by contract research organizations in connection with preclinical studies and contract manufacturing organizations engaged to manufacture clinical trial material, costs of licensing technology, and costs of services provided by research organizations and service providers. Upfront payments and milestone payments made for the licensing of technology are expensed as research and development in the period in which they are incurred if the technology is not expected to have any alternative future uses other than the specific research and development project for which it was intended. Nonrefundable advance payments for goods or services to be received in the future for use in research and development activities are recorded as prepaid expenses. The prepaid amounts are expensed as the related goods are delivered or the services are performed rather than when the payment is made.
Share-Based Payment Arrangement [Policy Text Block]	Nonvested Stock Options, Restricted Stock Units and Awards—Pursuant to the Company’s 2017 Stock Incentive Plan (the “2017 Plan”) and the Omnibus 2021 Equity Incentive Plan (the “2021 Plan”), the Company has the ability to issue a variety of share-based payments and incentives to board members, employees, and non-employees through grants of nonvested stock options, restricted stock units (“RSUs”) and restricted stock awards (“RSAs”). The vesting conditions for stock options and RSUs include annual and monthly vesting. Annual vesting conditions are for three years or more. Monthly vesting conditions range from 10 to 48 months. When nonvested options are vested, they become exercisable over a 10-year period from grant date. The vesting conditions for RSAs include cliff vesting conditions. Certain RSUs vest with a range of 6 to 12 months. When RSUs vest, they are released to the grantee within sixty days. Stock-Based Compensation—The Company records stock compensation expense related to the 2017 Equity Incentive Plan (the “2017 Plan”) and the Omnibus 2021 Equity Incentive Plan (the “2021 Plan”) in accordance with ASC 718, Compensation—Stock Compensation. The Company measures and recognizes stock compensation expense for all stock‑based awards, including stock options, based on estimated fair values recognized using cliff vesting or the straight‑line method over the requisite service period. The fair value of stock options is estimated on the grant date using the Black‑Scholes option‑valuation model (the “Black‑Scholes model”). The calculation of stock‑based compensation expense requires that the Company make assumptions and judgments about the variables used in the Black‑Scholes model, including the fair value of the Company’s common stock, expected term, expected volatility of the underlying common stock, and risk‑free interest rate. Forfeitures are accounted for when they occur. The Company estimates the grant date fair value of stock options using the Black‑Scholes model and the assumptions used to value such stock options are determined as follows: *Expected Term.* The expected term represents the period that the Company’s stock options are expected to be outstanding. Due to limitations on the sale or transfer of the Company’s common stock under the lock-up agreements and market standoff components of the stock option agreements, the Company does not believe its historical exercise pattern is indicative of the pattern it will experience after restricted periods expire. The Company uses the simplified method to calculate the expected term, which is the average of the contractual term and vesting period. *Risk‑Free Interest Rate.* The Company bases the risk‑free interest rate used in the Black‑Scholes model on the implied yield available on U.S. Treasury zero‑coupon issues with a term equivalent to that of the expected term of the stock options for each stock option group. *Volatility.* The Company determines the price volatility based on the historical volatilities of industry peers as it has limited trading history for its common stock price. The Company intends to continue to consistently apply this process using the same or a similar peer group of public companies, until a sufficient amount of historical information regarding the volatility of its own common stock price becomes available, or unless circumstances change such that the identified peer companies are no longer similar, in which case other suitable peer companies whose common stock prices are publicly available would be utilized in the calculation. *Dividend Yield.* The expected dividend assumption is based on the Company’s current expectations about its anticipated dividend policy. To date, the Company has not declared any dividends and, therefore, the Company has used an expected dividend yield of zero. *Common Stock Valuations*. The closing price listed on the OTCQB Capital Market or previously the NASDAQ Capital Market for the Company’s common stock on the date of the grant is used as the common stock valuation.
Segment Reporting, Policy [Policy Text Block]	Segment Data—The Company manages its operations as a single segment for the purposes of assessing performance and making operating decisions.
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Issued Accounting Pronouncements—From time to time, Accounting Standards Updates (“ASU”) are issued by the Financial Accounting Standards Board (“FASB”) or other standard setting bodies and adopted by the Company as of the specified effective date. **Accounting Standards Not* Yet Adopted* Segments*. In November 2023,* the FASB issued ASU No. 2023-07, “Improvements to Reportable Segment Disclosures (Topic 280)”. ASU 2023-07 modifies reportable segment disclosure requirements, primarily through enhanced disclosures about segment expenses categorized as significant or regularly provided to the Chief Operating Decision Maker (CODM). In addition, the amendments enhance interim disclosure requirements, clarify circumstances in which an entity can disclose multiple segment measures of profit or loss, and contain other disclosure requirements. The purpose of the amendments is to enable investors to better understand an entity’s overall performance and assess potential future cash flows. This ASU is effective for annual periods beginning after December 15, 2023, and interim periods within annual periods beginning after December 15, 2024, with early adoption permitted. The Company currently operates as one reportable segment and does not believe there will be a material impact on the related disclosures in the consolidated financial statements. *Income Taxes. In December 2023,* the FASB issued ASU No. 2023-09, “Improvements to Income Tax Disclosures (Topic 740)”. ASU 2023-09 requires enhanced disclosures on income taxes paid, adds disaggregation of continuing operations before income taxes between foreign and domestic earnings and defines specific categories for the reconciliation of jurisdictional tax rate to effective tax rate. This ASU is effective for fiscal years beginning after December 15, 2024, and can be applied on a prospective basis. The Company is currently evaluating the impact this new standard will have on the related disclosures in the consolidated financial statements.

Condensed Consolidated Balance Sheets (Unaudited) (Parentheticals) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, authorized (in shares)	60,000,000	60,000,000
Preferred stock, issued (in shares)	33,835	14,000
Preferred stock, outstanding (in shares)	33,835	14,000
Preferred stock, liquidation value	$ 40,312	$ 16,205
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, authorized (in shares)	300,000,000	300,000,000
Common stock, issued (in shares)	1,545,920	1,258,460
Common stock, outstanding (in shares)	1,545,920	1,258,460

Note 11 - Stock-based Compensation - Schedule of Restricted Stock (Details) - The 2021 Stock Incentive Plan [Member]	9 Months Ended
	Sep. 30, 2024 $ / shares shares	Sep. 30, 2023 $ / shares shares
Options outstanding, balance (in shares)	0	0
Options outstanding, balance, weighted average exercise price (in dollars per share) \| $ / shares	$ 0	$ 0
Vested (in shares)	0	0
Vested, weighted average exercise price	0	0
Options outstanding, balance (in shares)	254,185	0
Options outstanding, balance, weighted average exercise price (in dollars per share) \| $ / shares	$ 2.42	$ 0
Restricted Stock [Member]
Granted, shares (in shares)	254,185	0
Granted, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 2.42	$ 0
Cancelled and forfeited, shares (in shares)	0	0
Cancelled and forfeited, weighted average grant date fair value (in dollars per share) \| $ / shares	$ 0	$ 0

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Operating expenses:
Research and development	$ 4,228	$ 2,677	$ 11,385	$ 6,719
General and administrative	2,375	2,875	6,684	7,903
Total operating expenses	6,603	5,552	18,069	14,622
Loss from operations	(6,603)	(5,552)	(18,069)	(14,622)
Other expense:
Interest expense	(935)	(440)	(2,957)	(1,219)
Litigation settlement	0	40	0	(1,730)
Other income	103	1,758	619	1,313
Total other expense	(832)	1,358	(2,338)	(1,636)
Net loss	(7,435)	(4,194)	$ (20,407)	$ (16,258)
Preferred Stock [Member]
Other expense:
Net loss	$ 0	$ 0
Net loss per share, basic and diluted (in dollars per share)	$ (272.82)	$ (254.26)	$ (963.64)	$ (1,294.31)
Weighted average shares outstanding, basic and diluted (in shares)	30,968	12,891	22,793	7,011
Common Stock [Member]
Other expense:
Net loss	$ 0	$ 0
Net loss per share, basic and diluted (in dollars per share)	$ (0.65)	$ (1.52)	$ (2.06)	$ (8.43)
Weighted average shares outstanding, basic and diluted (in shares)	1,545,920	1,189,989	1,432,787	1,040,190

Note 11 - Stock-based Compensation (Details Textual) - USD ($)	3 Months Ended			9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
The 2017 Stock Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term (Year)				3 months 18 days
Share-Based Payment Arrangement, Nonvested Award, Excluding Option, Cost Not yet Recognized, Amount	$ 3,200			$ 3,200
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Intrinsic Value	0			0		$ 0
The 2017 Stock Incentive Plan [Member] \| Share-Based Payment Arrangement, Option [Member]
Share-Based Payment Arrangement, Nonvested Award, Excluding Option, Cost Not yet Recognized, Amount	0			0
Share-Based Payment Arrangement, Expense		$ 0	$ 0	0	$ 0
The 2021 Stock Incentive Plan [Member]
Share-Based Payment Arrangement, Nonvested Award, Excluding Option, Cost Not yet Recognized, Amount	197,800			$ 197,800
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Outstanding, Weighted Average Remaining Contractual Terms (Year)				2 years 10 months 17 days
The 2021 Stock Incentive Plan [Member] \| Restricted Stock [Member]
Share-Based Payment Arrangement, Nonvested Award, Excluding Option, Cost Not yet Recognized, Amount	297,000			$ 297,000
Share-Based Payment Arrangement, Expense	$ 319,000		$ 0	$ 319,000	$ 0
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Outstanding, Weighted Average Remaining Contractual Terms (Year)				5 months 26 days
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)				254,185	0
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)				0

Note 3 - Net Loss Per Common Stock Share (Details Textual) - USD ($)				1 Months Ended			3 Months Ended	9 Months Ended
	Mar. 28, 2024	Jul. 18, 2023	Apr. 02, 2023	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2024	Sep. 30, 2024	Sep. 30, 2023
Exchange Agreement, Senior Secured Convertible Promissory Note for Preferred Shares [Member]
Debt Conversion, Original Debt, Amount	$ 8	$ 6	$ 8		$ 7,200,000	$ 8	$ 2,400,000	$ 17,600,000	$ 14,000,000
Debt Conversion, Converted Instrument, Shares Issued (in shares)					8,837.58	8,000	2,997
Debt Conversion, Original Accrued Interest, Amount					$ 1,630,000		$ 0.59
Debt Conversion, Original Debt and Accrued Interest, Amount				$ 3	$ 8.8		$ 3
Restricted Stock Units (RSUs) [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)							56,239
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)							15,416

Note 6 - Note Payable (Details Textual) - Insurance Policy Financing Arrangement [Member] - Notes Payable [Member] $ in Millions	1 Months Ended
	Jan. 31, 2024 USD ($)
Debt Instrument, Face Amount	$ 0.4
Debt Instrument, Interest Rate, Stated Percentage	4.93%
Debt Instrument, Term (Month)	11 months

Note 11 - Stock-based Compensation - Schedule of Stock Options (Details) - The 2017 Stock Incentive Plan [Member] - $ / shares	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Options outstanding, balance (in shares)	18,093	32,706
Options outstanding, balance, weighted average exercise price (in dollars per share)	$ 101.04	$ 96.24
Granted (in shares)	0	0
Granted, weighted average exercise price (in dollars per share)	$ 0	$ 0
Exercised (in shares)	0	0
Exercised, weighted average exercise price (in dollars per share)	$ 0	$ 0
Cancelled and forfeited (in shares)	0	(14,613)
Cancelled and forfeited, weighted average exercise price (in dollars per share)	$ 0	$ 88.17
Options outstanding, balance (in shares)	18,093	18,093
Options outstanding, balance, weighted average exercise price (in dollars per share)	$ 101.04	$ 101.04
Options exercisable as of September 30: (in shares)	18,093	18,093
Options exercisable, weighted average exercise price (in dollars per share)	$ 101.04	$ 101.04

Document And Entity Information - shares	9 Months Ended
Document And Entity Information - shares	Sep. 30, 2024	Nov. 06, 2024
Document Information [Line Items]
Entity Central Index Key	0001792581
Entity Registrant Name	Kiromic Biopharma, Inc.
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2024
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2024
Document Transition Report	false
Entity File Number	001-39619
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	46-4762913
Entity Address, Address Line One	7707 Fannin Street, Suite 200
Entity Address, City or Town	Houston
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	77054
City Area Code	832
Local Phone Number	968-4888
Title of 12(b) Security	Common Shares, par value $0.001 per share
Trading Symbol	KRBP
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		1,545,920

Note 13 - Subsequent Events

9 Months Ended

Sep. 30, 2024

Subsequent Events [Text Block]

13. SUBSEQUENT EVENTS

On November 1, 2024, the Company entered into an exchange agreement with the holder of promissory notes to reclassify $2.4 million of the Company's 25% Senior Secured Convertible Promissory Note's principal and $600 thousand accrued interest into Series E convertible preferred shares, The Series E Stock are convertible to a price equal to 80% of the 5-day VWAP for the Common Stock beginning on the fifth day preceding the date of the Notice of Conversion, subject to a beneficial ownership maximum of 19.99%.

On November 3, 2024, our Standby Equity Purchase Agreement (the “SEPA”) with YA II PN, Ltd. expired.

Note 9 - Leases

9 Months Ended

Sep. 30, 2024

Lessee, Operating Leases [Text Block]

9. LEASES

The Company leases real estate for office and warehouse space under non-cancelable operating leases, with a total rentable space of 149,000 square feet. The Company intends to use the full lease term under the existing lease agreement which is currently set to expire on April 30, 2026. As of September 30, 2024, the Company is not able to determine if any renewal options will be exercised.

There are no variable payments associated with the lease agreements, as the rent payments are predetermined on a fixed schedule.

The following table indicates the balance sheet line items that include the right-of-use assets and lease liabilities for our operating lease:

(In thousands)	*September 30, 2024*			*December 31, 2023*
	Operating lease			Operating lease
Right-of-Use Asset
Operating lease, net	$	1,074		$	1,543
Total right-of use asset, net	$	1,074		$	1,543

Lease Liabilities
Operating lease - short term	$	(670	)	$	(631	)
Operating lease - long term		(404	)		(912	)
Total lease liabilities	$	(1,074	)	$	(1,543	)

For the three and nine months ended September 30, 2024 and 2023, the components of lease expense were as follows:

	*Three Months Ended*						*Nine Months Ended*
(In thousands)	*September 30, 2024*			*September 30, 2023*			*September 30, 2024*			*September 30, 2023*
Operating lease cost allocated to research and development expense	$	113		$	109		$	338		$	288
Operating lease cost allocated to general and administrative expense		66			70			199			249
Total lease expense	$	179		$	179		$	537		$	537
Weighted-average remaining lease term		1.59			2.59			1.59			2.59
Weighted-average discount rate		7.12	%		7.12	%		7.12	%		7.12	%

As of September 30, 2024, the maturities of the Company’s operating lease liabilities were as follows:

Maturity of Lease Liabilities (In thousands)	Operating lease
2024 (remaining)	$	179
2025		725
2026		242
Total lease payments		1,146
Less: imputed interest		(72	)
Present value of lease payments	$	1,074

Note 3 - Net Loss Per Common Stock Share (Tables)

9 Months Ended

Sep. 30, 2024

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

	*Three Months Ended*						*Nine Months Ended*
	*September 30,*						*September 30,*
(In thousands)	*2024*			*2023*			*2024*			*2023*
Net loss	$	(7,435	)	$	(4,194	)		(20,407	)		(16,258	)
Less: Initial Public Offering Common Stock discount amortization		(8	)		(25	)		(58	)		(75	)
Less: Public Offering Common Stock discount amortization		(62	)		(62	)		(184	)		(183	)
Less: Undeclared dividends attributable to convertible preferred stock		(1,951	)		(808	)		(4,272	)		(1,323	)
Net loss attributable to common shareholders	$	(9,457	)	$	(5,089	)		(24,922	)		(17,839	)

	*Three Months Ended*						*Three Months Ended*
	*September 30, 2024*						*September 30, 2023*
(In thousands, except share and per share amounts)	*Common Stock*			*Preferred Stock*			*Common Stock*			*Preferred Stock*
Net loss per share, basic and diluted
Allocation of undistributed net loss	$	(1,008	)	$	(8,449	)	$	(1,811	)	$	(3,278	)
Weighted average shares outstanding, basic and diluted		1,545,920			30,968			1,189,989			12,891
Basic and diluted net loss per share	$	(0.65	)	$	(272.82	)	$	(1.52	)	$	(254.26	)

	*Nine Months Ended*						*Nine Months Ended*
	*September 30, 2024*						*September 30, 2023*
	*Common Stock*			*Preferred Stock*			*Common Stock*			*Preferred Stock*
Net loss per share, basic and diluted
Allocation of undistributed net loss	$	(2,957	)	$	(21,965	)	$	(8,765	)	$	(9,074	)
Weighted average shares outstanding, basic and diluted		1,432,787			22,793			1,040,190			7,011
Basic and diluted net loss per share	$	(2.06	)	$	(963.64	)	$	(8.43	)	$	(1,294.31	)

Statement of Cash Flows - USD ($) $ in Thousands	Sep. 30, 2024	Sep. 30, 2023
Cash and cash equivalents	$ 2,924	$ 4,380
Restricted cash	132	0
Total cash and cash equivalents and restricted cash	$ 3,056	$ 4,380

Note 11 - Stock-based Compensation - Schedule of Stock Compensation Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Restricted Stock Units (RSUs) [Member] \| The 2017 Stock Incentive Plan [Member]
Stock compensation expense	$ 0	$ 15	$ 24	$ 44
Restricted Stock Units (RSUs) [Member] \| The 2021 Stock Incentive Plan [Member]
Stock compensation expense	0	12	62	38
Restricted Stock [Member] \| The 2021 Stock Incentive Plan [Member]
Stock compensation expense	319	0	319	0
Research and Development Expense [Member] \| Restricted Stock Units (RSUs) [Member] \| The 2017 Stock Incentive Plan [Member]
Stock compensation expense	0	6	9	21
Research and Development Expense [Member] \| Restricted Stock Units (RSUs) [Member] \| The 2021 Stock Incentive Plan [Member]
Stock compensation expense	0	10	24	21
Research and Development Expense [Member] \| Restricted Stock [Member] \| The 2021 Stock Incentive Plan [Member]
Stock compensation expense	107	0	107	0
General and Administrative Expense [Member] \| Restricted Stock Units (RSUs) [Member] \| The 2017 Stock Incentive Plan [Member]
Stock compensation expense	0	9	15	23
General and Administrative Expense [Member] \| Restricted Stock Units (RSUs) [Member] \| The 2021 Stock Incentive Plan [Member]
Stock compensation expense	0	2	38	17
General and Administrative Expense [Member] \| Restricted Stock [Member] \| The 2021 Stock Incentive Plan [Member]
Stock compensation expense	$ 212	$ 0	$ 212	$ 0

Note 10 - Stockholders' Equity (Details Textual) - USD ($)			9 Months Ended
	Jun. 02, 2023	May 24, 2023	Sep. 30, 2024	Sep. 27, 2024	Jun. 21, 2024	Mar. 28, 2024	Dec. 31, 2023	Jul. 18, 2023	Apr. 02, 2023	Oct. 13, 2022
Preferred Stock, Shares Authorized (in shares)			60,000,000				60,000,000
Preferred Stock, Shares Issued (in shares)			33,835				14,000
Common Stock, Par or Stated Value Per Share (in dollars per share)			$ 0.001				$ 0.001
Preferred Stock, Dividend Rate, Percentage			25.00%
Standby Equity Purchase Agreement [Member]
Stock Purchase Agreement, Value of Shares Authorized for Issuance										$ 8
Stock Issued During Period, Shares, New Issues (in shares)	100,000	97,000
Shares Issued, Price Per Share (in dollars per share)	$ 2.82	$ 3.89
Stock Issued During Period, Value, Issued for Services	$ 282,100	$ 377,000
Warrant [Member]
Warrants and Rights Outstanding, Term (Year)			5 years
Class of Warrant or Right, October 14, 2025 Expiration [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)			2,083
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)			$ 450
Class of Warrant or Right, July 1, 2026 Expiration [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)			13,333
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)			$ 187.5
Series A-1 Preferred Stock [Member]
Preferred Stock, Shares Authorized (in shares)			24,000,000				24,000,000
Series B Preferred Stock [Member]
Preferred Stock, Shares Authorized (in shares)			16,500,000				16,500,000
Series C Convertible Voting Preferred Stock [Member]
Preferred Stock, Shares Authorized (in shares)			14,000				14,000
Preferred Stock, Shares Issued (in shares)								6,000	8,000
Series D Convertible Voting Preferred Stock [Member]
Preferred Stock, Shares Authorized (in shares)			20,000				0
Preferred Stock, Shares Issued (in shares)					8,837.58	8,000
Series E Convertible Preferred Stock [Member]
Preferred Stock, Shares Authorized (in shares)			6,000				0
Price of Convertible Preferred Stock to Common Stock, Percentage			80.00%
Series E Convertible Voting Preferred Stock [Member]
Preferred Stock, Shares Issued (in shares)				2,997
Series C Preferred Stock [Member]
Preferred Stock, Convertible, Conversion Price (in dollars per share)			$ 6.5
Series D Preferred Stock [Member]
Preferred Stock, Convertible, Conversion Price (in dollars per share)			$ 2.5
Series C & D Preferred Stock [Member] \| Kiromic BioPharma Inc [Member]
Subsidiary, Ownership Percentage, Noncontrolling Owner			19.99%

Note 5 - Accrued Expenses and Other Current Liabilities - Schedule of Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Accrued litigation and settlements	$ 130	$ 448
Accrued compensation	1,116	865
Accrued consulting and outside services	420	360
Total	$ 1,666	$ 1,673

Note 3 - Net Loss Per Common Stock Share - Schedule of Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended						9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023
Net loss	$ (7,435)	$ (6,825)	$ (6,147)	$ (4,194)	$ (6,764)	$ (5,300)	$ (20,407)	$ (16,258)
Less: Undeclared dividends attributable to convertible preferred stock	(1,951)			(808)			(4,272)	(1,323)
Net loss attributable to common shareholders	(9,457)			(5,089)			(24,922)	(17,839)
IPO [Member]
Less: Public Offering Common Stock discount amortization	(8)			(25)			(58)	(75)
Public Offering [Member]
Less: Public Offering Common Stock discount amortization	(62)			(62)			(184)	(183)
Common Stock [Member]
Net loss	0	0	0	0	0	0
Allocation of undistributed net loss	$ (1,008)			$ (1,811)			$ (2,957)	$ (8,765)
Weighted average shares outstanding, basic and diluted (in shares)	1,545,920			1,189,989			1,432,787	1,040,190
Basic and diluted net loss per share (in dollars per share)	$ (0.65)			$ (1.52)			$ (2.06)	$ (8.43)
Preferred Stock [Member]
Net loss	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0
Allocation of undistributed net loss	$ (8,449)			$ (3,278)			$ (21,965)	$ (9,074)
Weighted average shares outstanding, basic and diluted (in shares)	30,968			12,891			22,793	7,011
Basic and diluted net loss per share (in dollars per share)	$ (272.82)			$ (254.26)			$ (963.64)	$ (1,294.31)

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Assets:
Cash and cash equivalents	$ 2,924	$ 3,204
Restricted cash	132	0
Prepaid expenses and other current assets	1,247	1,226
Total current assets	4,303	4,430
Property and equipment, net	4,847	6,175
Operating lease right-of-use asset, net	1,074	1,543
Other assets	21	21
Total Assets	10,245	12,169
Senior secured convertible promissory notes	13,640	14,000
Accounts payable	1,693	2,136
Accrued expenses and other current liabilities	1,666	1,673
Interest payable	1,460	1,938
Operating lease liability - short term	670	631
Total current liabilities	19,129	20,378
Operating lease liability - long term	404	912
Total Liabilities	19,533	21,290
Commitments and contingencies (Note 8)
Stockholders’ Deficit:
Preferred Stock, $0.0001 par value: 60,000,000 shares authorized, 33,835 and 14,000 issued and outstanding, with a liquidation preference of $40,312 and $16,205, as of September 30, 2024 and December 31, 2023, respectively	0	0
Common stock, $0.001 par value: 300,000,000 shares authorized as of September 30, 2024 and December 31, 2023; 1,545,920 and 1,258,460 shares issued and outstanding as of September 30, 2024 and December 31, 2023, respectively	1	1
Additional paid-in capital	134,015	113,775
Accumulated deficit	(143,304)	(122,897)
Total Stockholders’ Deficit	(9,288)	(9,121)
Total Liabilities and Stockholders’ Deficit	$ 10,245	$ 12,169

Note 9 - Leases - Schedule of Components of Operating Lease Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Operating lease expense	$ 179	$ 179	$ 537	$ 537
Weighted-average remaining lease term (Year)	1 year 7 months 2 days	2 years 7 months 2 days	1 year 7 months 2 days	2 years 7 months 2 days
Weighted-average discount rate	7.12%	7.12%	7.12%	7.12%
Research and Development Expense [Member]
Operating lease expense	$ 113	$ 109	$ 338	$ 288
General and Administrative Expense [Member]
Operating lease expense	$ 66	$ 70	$ 199	$ 249

Note 7 - Senior Secured Convertible Promissory Note (Details Textual)				1 Months Ended			3 Months Ended	4 Months Ended	9 Months Ended
	Mar. 28, 2024 USD ($)	Jul. 18, 2023 USD ($)	Apr. 02, 2023 USD ($)	Sep. 30, 2024 USD ($)	Jun. 30, 2024 USD ($)	Mar. 31, 2024 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)
Exchange Agreement, Senior Secured Convertible Promissory Note for Preferred Shares [Member]
Debt Conversion, Original Debt, Amount	$ 8	$ 6	$ 8		$ 7,200,000	$ 8	$ 2,400,000		$ 17,600,000	$ 14,000,000
Debt Conversion, Original Debt and Accrued Interest, Amount				$ 3	$ 8.8		$ 3
Senior Secured Convertible Promissory Note [Member]
Debt Instrument, Convertible, Number Issued				22			22	22	22
Debt Instrument, Face Amount				$ 17,200,000			$ 17,200,000	$ 17,200,000	$ 17,200,000
Debt Instrument, Interest Rate, Stated Percentage				25.00%			25.00%	25.00%	25.00%
Debt Instrument, Term (Month)								1 year
Senior Secured Convertible Promissory Note [Member] \| Maximum [Member]
Debt Instrument, Face Amount				$ 45,200,000			$ 45,200,000	$ 45,200,000	$ 45,200,000
Debt Instrument, Interest Rate, Stated Percentage				27.00%			27.00%	27.00%	27.00%

Note 10 - Stockholders' Equity - Preferred Shares (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2024	Dec. 31, 2023
Dividends	$ 1,951	$ 4,272
Liquidation preference	40,312	40,312	$ 16,205
Series C Convertible Voting Preferred Stock [Member]
Dividends	882	2,627
Liquidation preference	18,833	18,833	16,205
Series D Convertible Voting Preferred Stock [Member]
Dividends	1,061	1,637
Liquidation preference	18,474	18,474	0
Series E Convertible Voting Preferred Stock [Member]
Dividends	8	8
Liquidation preference	$ 3,005	$ 3,005	$ 0

Note 6 - Note Payable

9 Months Ended

Sep. 30, 2024

Schedule of Short-Term Debt [Table Text Block]

6. NOTE PAYABLE

In January 2024, the Company entered into a financing arrangement for its Director and Officer Insurance policy. The total amount financed was approximately $400 thousand with an annual interest rate of 4.93%, to be paid over a period of eleven months. As of September 30, 2024 and December 31, 2023, the payable balance on the financed amount was zero.

Note 12 - Income Taxes (Details Textual) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2024	Sep. 30, 2023
Effective Income Tax Rate Reconciliation, Percent	0.00%	0.00%		0.00%	0.00%
Income Tax Expense (Benefit)	$ 0	$ 0		$ 0	$ 0
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent			21.00%		21.00%

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 270
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482964/270-10-50-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (ee)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12

Reference 4: http://www.xbrl.org/2003/role/exampleRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 231
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-9

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 6.I.7)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479360/740-10-S99-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 8
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-8

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-10

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-22

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(9))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Section 45
-Paragraph 2
-Subparagraph (a)
-SubTopic 20
-Topic 740
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482659/740-20-45-2

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h))
-SubTopic 10
-Topic 235
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Note 7 - Senior Secured Convertible Promissory Note (Tables)

9 Months Ended

Sep. 30, 2024

Convertible Debt [Table Text Block]

(In thousands)
Issue Date	*Maturity Date*	*September 30, 2024*		*December 31, 2023*
06/26/2023	06/26/2024	$	—	$	2,400
07/25/2023	07/25/2024		—		2,400
08/25/2023	08/25/2024		—		2,400
09/27/2023	09/27/2024		—		2,400
11/02/2023	11/02/2024		2,400		2,400
12/12/2023	12/12/2024		—		2,000
04/02/2024	04/02/2025		2,000		—
05/02/2024	05/02/2025		2,000		—
06/03/2024	06/03/2025		2,000		—
06/21/2024	06/21/2025		1,240		—
07/03/2024	07/03/2025		2,000		—
08/01/2024	08/01/2025		2,000		—
Total senior secured convertible promissory notes		$	13,640	$	14,000

Note 7 - Senior Secured Convertible Promissory Note - Schedule of Convertible Notes (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Convertible promissory note	$ 13,640	$ 14,000
Senior Secured Convertible Promissory Notes 1 [Member]
Maturity date	Jun. 26, 2024
Convertible promissory note	$ 0	2,400
Senior Secured Convertible Promissory Notes 2 [Member]
Maturity date	Jul. 25, 2024
Convertible promissory note	$ 0	2,400
Senior Secured Convertible Promissory Notes 3 [Member]
Maturity date	Aug. 25, 2024
Convertible promissory note	$ 0	2,400
Senior Secured Convertible Promissory Notes 4 [Member]
Maturity date	Sep. 27, 2024
Convertible promissory note	$ 0	2,400
Senior Secured Convertible Promissory Notes 5 [Member]
Maturity date	Nov. 02, 2024
Convertible promissory note	$ 2,400	2,400
Senior Secured Convertible Promissory Notes 6 [Member]
Maturity date	Dec. 12, 2024
Convertible promissory note	$ 0	2,000
Senior Secured Convertible Promissory Notes 7 [Member]
Maturity date	Apr. 02, 2025
Convertible promissory note	$ 2,000	0
Senior Secured Convertible Promissory Notes 8 [Member]
Maturity date	May 02, 2025
Convertible promissory note	$ 2,000	0
Senior Secured Convertible Promissory Notes 9 [Member]
Maturity date	Jun. 03, 2025
Convertible promissory note	$ 2,000	0
Senior Secured Convertible Promissory Notes 10 [Member]
Maturity date	Jun. 21, 2025
Convertible promissory note	$ 1,240	0
Senior Secured Convertible Promissory Notes 11 [Member]
Maturity date	Jul. 03, 2025
Convertible promissory note	$ 2,000	0
Senior Secured Convertible Promissory Notes 12 [Member
Maturity date	Aug. 01, 2025
Convertible promissory note	$ 2,000	$ 0

Note 8 - Commitments and Contingencies (Details Textual) - USD ($)	Sep. 29, 2023	Jul. 07, 2023	Sep. 30, 2024	Dec. 31, 2023	Mar. 22, 2021
Estimated Litigation Liability, Current			$ 130,000	$ 448,000
Karp and Podmore Class Actions [Member]
Litigation Settlement, Amount Awarded to Other Party	$ 1,730,000	$ 2,300,000
Insurance Settlements Receivable	$ 570,000
Estimated Litigation Liability, Current				448,000
Licensing Agreements [Member] \| Other Commitments, Contingent Milestone Payments [Member]
Other Commitment			$ 0	$ 0
The 2014 Consulting Agreement [Member] \| Jason Terrel Claim [Member]
Loss Contingency, Damages Sought, Shares (in shares)					16,667
Share Price (in dollars per share)					$ 15
The January 2017 Options Agreement [Member] \| Jason Terrel Claim [Member]
Loss Contingency, Damages Sought, Shares (in shares)					16,667
Share Price (in dollars per share)					$ 5.1

Note 1 - Organization

9 Months Ended

Sep. 30, 2024

Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]

1. ORGANIZATION

Nature of Business

Kiromic BioPharma, Inc. and subsidiaries (the "Company" or “We”) are a clinical stage, fully integrated biotherapeutics company formed under the Texas Business Organizations Code in December 2012. We maintain offices in Houston, Texas. We have not generated any revenue to date.

We are an allogeneic Gamma Delta T-cell therapy company featuring unique, proprietary end-to-end bioinformatic, AI targeting and manufacturing technologies to address solid tumors. Our end-to-end approach consists of target discovery and validation, product development, and on-site current Good Manufacturing Practices (“cGMP”) which we believe will allow us to leverage a new framework for the next generation of cell therapies.

From a development standpoint, we utilize innovative non-engineered and engineered allogeneic Gamma Delta T (GDT) cell technologies and are developing proprietary, virus-free cell engineering methods to develop novel therapies for solid tumors that we believe will be effective and cost-efficient. Deltacel™ (Deltacel) is our first off-the-shelf, non-engineered GDT cell-based product currently in a Phase 1 clinical stage. Our Isocel™ ("Isocel") and Procel™ ("Procel") product candidates consist of allogeneic, engineered, off-the-shelf GDT cells and they are currently in the preclinical development stage. Our Isocel product candidate consists of engineered GDTs that target Mesothelin Isoform 2 (“Iso-Meso”), a target that we have discovered and prioritized using our Diamond AI bio-informatic platform. Our Procel product candidate consists of engineered GDTs that target PD-L1. Our Deltacel product candidate consists of non-engineered GDTs which we expand, enrich, and activate ex-vivo through a proprietary process, and it is intended to treat solid tumors regardless of the specific tumor antigen expression. Isocel consists of engineered GDTs targeting solid tumors expressing a tumor-specific variant (Isoform) of Mesothelin (“Iso-Meso”), while Procel consists of engineered GDTs targeting PD-L1 positive tumors.

We have a total of five clinical programs to study our key product candidates:

Deltacel-01: This clinical trial is active, and will evaluate Deltacel in combination with low-dose targeted radiation for patients with stage 4 non-small cell lung cancer (NSCLC). Deltacel was granted Fast-Track Designation status by the FDA in August 2024. This trial has entered the second part, dose-expansion phase, in September 2024.

Isocel combination: This clinical trial will evaluate Isocel in combination with low-dose radiation for patients with Mesothelin Isoform 2 positive solid malignancies.

Alexis-ISO-1: This clinical trial will evaluate Isocel in patients with Mesothelin Isoform 2 positive solid malignancies.

Procel combination: This clinical trial will evaluate Procel in combination with low-dose radiation for patients with PD-L1 positive solid malignancies.

Alexis-PRO-1: This clinical trial will evaluate Procel in patients with PD-L1 positive solid malignancies.

Depending on pre-clinical evidence, we might submit 1 IND for Isocel and 1 for Procel, for a total of two new INDs to study our product candidates either with or without low-dose radiation.

Going Concern— These consolidated financial statements have been prepared in accordance with generally accepted accounting principles applicable to a going concern, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business.

The Company has incurred significant losses and negative cash flows from operations since inception and expects to incur additional losses until such time that it can generate significant revenue from the commercialization of its product candidates. The Company had negative cash flow from operations of $15.8 million for the nine months ended September 30, 2024, and an accumulated deficit of $143.3 million as of September 30, 2024. To date, the Company has relied on equity and debt financing to fund its operations. The Company’s product candidates are still in the early stages of clinical trials and development, and substantial additional financing will be needed by the Company to fund its operations and ongoing research and development efforts prior to the commercialization, if any, of its product candidates. The Company does not have sufficient cash on hand or available liquidity to meet its obligations through the twelve months following the date the condensed consolidated financial statements are issued. This condition raises substantial doubt about the Company’s ability to continue as a going concern.

Given its projected operating requirements and its existing cash and cash equivalents, management’s plans include evaluating different strategies to obtain the required funding for future operations. These plans may include, but are not limited to, additional funding from private or public equity or debt offerings with current or new investors. However, there can be no assurance that the Company will be able to secure such additional financing, or if available, that it will be sufficient to meet its needs or on favorable terms. Therefore, the plans cannot be deemed probable of being implemented. As a result, the Company has concluded management’s plans do not alleviate substantial doubt about the Company’s ability to continue as a going concern. In the event the Company is unable to secure financing sufficient to allow it to meet its obligations as they become due, the Company may need to file a voluntary petition for relief under the United States Bankruptcy Code in order to implement a restructuring plan or liquidation.

The condensed consolidated financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might result from the outcome of this uncertainty.

Note 5 - Accrued Expenses and Other Current Liabilities (Tables)

9 Months Ended

Sep. 30, 2024

Schedule of Accrued Liabilities [Table Text Block]

(In thousands)	*September 30, 2024*		*December 31, 2023*
Accrued litigation and settlements	$	130	$	448
Accrued compensation		1,116		865
Accrued consulting and outside services		420		360
Total	$	1,666	$	1,673

Note 12 - Income Taxes

9 Months Ended

Sep. 30, 2024

Income Tax Disclosure [Text Block]

12. INCOME TAXES

The Company’s effective tax rate from continuing operations was 0% for the three and nine months ended September 30, 2024 and 2023. The Company recorded no income tax provision for the three or nine months ended September 30, 2024.

The provision for income taxes during the interim reporting periods is calculated by applying an estimate of the annual effective tax rate for the full fiscal year to “ordinary” income or loss for the reporting period. Each quarter, the estimate of the annual effective tax rate is updated, and if the estimated effective tax rate changes, a cumulative adjustment is made. There is a potential for volatility of the effective tax rate due to several factors, including changes in the mix of the pre-tax income and the jurisdictions to which it relates, changes in tax laws, business reorganizations and settlements with taxing authorities.

The income tax rates vary from the US federal statutory rate of 21% primarily due to the full valuation allowance on the Company’s deferred tax assets. The Company has recorded the full valuation allowance based on an evaluation of both positive and negative evidence, including latest forecasts and cumulative losses in recent years. The Company has concluded that it was more likely than not that none of its deferred tax assets would be realized.

The entire disclosure for income tax.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 231
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12C
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12C

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12B
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12B

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 270
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477891/740-270-50-1

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 6.I.5.Q1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479360/740-10-S99-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480990/946-20-50-13

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/740/tableOfContent

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-14

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-21

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 17
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-17

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 11.C)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479360/740-10-S99-2

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482603/740-30-50-2

Note 11 - Stock-based Compensation (Tables)

9 Months Ended

Sep. 30, 2024

Schedule of Nonvested Restricted Stock Units Activity [Table Text Block]

	*2024*					*2023*
				*Weighted Average*					*Weighted Average*
				*Grant Date*					*Grant Date*
				*Fair Value*					*Fair Value*
	*Shares*			*Per Share*		*Shares*			*Per Share*
Outstanding RSUs at beginning of period		605		$	285.36		650		$	259.50
Granted		—			—		—			—
Vested		(52	)		259.97		(246	)		255.85
Cancelled and forfeited		(537	)		254.10		(45	)		260.10
Nonvested RSUs as of September 30		16		$	260.08		359		$	285.36

	*2024*					*2023*
				*Weighted Average*					*Weighted Average*
				*Grant Date*					*Grant Date*
				*Fair Value*					*Fair Value*
	*Shares*			*Per Share*		*Shares*			*Per Share*
Outstanding RSUs at beginning of period		89,206		$	1.56		684		$	133.20
Granted		92,444			2.57		50,843			0.62
Vested		(29,775	)		4.95		(13,483	)		0.62
Cancelled and forfeited		(95,652	)		1.89		(621	)		126.60
Nonvested RSUs as of September 30		56,223		$	3.74		37,423		$	20.41

Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Table Text Block]

	*Three Months Ended*				*Nine Months Ended*
	*September 30,*				*September 30,*
(In thousands)	*2024*		*2023*		*2024*		*2023*
Research and development	$	—	$	6	$	9	$	21
General and administrative		—		9		15		23
Total	$	—	$	15	$	24	$	44

	*Three Months Ended*				*Nine Months Ended*
	*September 30,*				*September 30,*
(In thousands)	*2024*		*2023*		*2024*		*2023*
Research and development	$	—	$	10	$	24	$	21
General and administrative		—		2		38		17
Total	$	—	$	12	$	62	$	38

	*Three Months Ended*				*Nine Months Ended*
	*September 30,*				*September 30,*
(In thousands)	*2024*		*2023*		*2024*		*2023*
Research and development	$	107	$	—	$	107	$	—
General and administrative		212		—		212		—
Total	$	319	$	—	$	319	$	—

Share-Based Payment Arrangement, Option, Activity [Table Text Block]

	*2024*				*2023*
			*Weighted*					*Weighted*
			*Average*					*Average*
			*Exercise*					*Exercise*
	*Shares*		*Price*		*Shares*			*Price*
Options outstanding at beginning of period		18,093	$	101.04		32,706		$	96.24
Granted		—		—		—			—
Exercised		—		—		—			—
Cancelled and forfeited		—		—		(14,613	)		88.17
Balance as of September 30		18,093	$	101.04		18,093		$	101.04
Options exercisable as of September 30:		18,093	$	101.04		18,093		$	101.04

Nonvested Restricted Stock Shares Activity [Table Text Block]

	*2024*				*2023*
			*Weighted Average*				*Weighted Average*
			*Grant Date*				*Grant Date*
			*Fair Value*				*Fair Value*
	*Shares*		*Per Share*		*Shares*		*Per Share*
Nonvested RSAs at beginning of period		—	$	—		—	$	—
Granted		254,185		2.42		—		—
Vested		—		—		—		—
Cancelled and forfeited		—		—		—		—
Nonvested RSAs as of September 30		254,185	$	2.42		—	$	—

Condensed Consolidated Statements of Stockholders' Deficit (Unaudited) - USD ($) $ in Thousands	Series D Convertible Voting Preferred Stock [Member] Preferred Stock [Member]	Series D Convertible Voting Preferred Stock [Member] Common Stock [Member]	Series D Convertible Voting Preferred Stock [Member] Additional Paid-in Capital [Member]	Series D Convertible Voting Preferred Stock [Member] Retained Earnings [Member]	Series D Convertible Voting Preferred Stock [Member]	Conversion of Subordinated Convertible Promissory Notes to Common Stock [Member] Preferred Stock [Member]	Conversion of Subordinated Convertible Promissory Notes to Common Stock [Member] Common Stock [Member]	Conversion of Subordinated Convertible Promissory Notes to Common Stock [Member] Additional Paid-in Capital [Member]	Conversion of Subordinated Convertible Promissory Notes to Common Stock [Member] Retained Earnings [Member]	Conversion of Subordinated Convertible Promissory Notes to Common Stock [Member]	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance (in shares) at Dec. 31, 2022											0	648,384
Balance at Dec. 31, 2022											$ 0	$ 1	$ 96,172	$ (101,948)	$ (5,775)
Common stock discount amortization											0	0	85	0	85
Warrants underlying common stock issuance											$ 0	$ 0	(85)	0	(85)
Released restricted stock units (in shares)											0	1,773
Released restricted stock units											$ 0	$ 0	0	0	0
Stock compensation expense											0	0	21	0	21
Net loss											$ 0	$ 0	0	(5,300)	(5,300)
Conversion of subordinated convertible notes into shares of common stock (in shares)						0	329,086
Conversion of subordinated convertible notes into shares of common stock						$ 0	$ 0	$ 2,914	$ 0	$ 2,914
Balance (in shares) at Mar. 31, 2023											0	979,243
Balance at Mar. 31, 2023											$ 0	$ 1	99,107	(107,248)	(8,140)
Balance (in shares) at Dec. 31, 2022											0	648,384
Balance at Dec. 31, 2022											$ 0	$ 1	96,172	(101,948)	(5,775)
Net loss															(16,258)
Balance (in shares) at Sep. 30, 2023											14,000	1,176,260
Balance at Sep. 30, 2023											$ 0	$ 1	113,716	(118,206)	(4,488)
Balance (in shares) at Mar. 31, 2023											0	979,243
Balance at Mar. 31, 2023											$ 0	$ 1	99,107	(107,248)	(8,140)
Common stock discount amortization											0	0	86	0	86
Warrants underlying common stock issuance											0	0	(86)	0	(86)
Released restricted stock units											$ 0	$ 0	8,000	0	8,000
Issuance of shares (in shares)											0	197,017
Stock compensation expense											$ 0	$ 0	35	0	35
Net loss											0	0	0	(6,764)	(6,764)
Issuance of shares												0	659	0	659
Stock issuance costs											$ 0	$ 0	(85)	0	(85)
Balance (in shares) at Jun. 30, 2023											8,000	1,176,260
Balance at Jun. 30, 2023											$ 0	$ 1	107,716	(114,012)	(6,295)
Common stock discount amortization											0	0	87	0	87
Warrants underlying common stock issuance											0	0	(87)	0	(87)
Released restricted stock units											0	0	0	0	0
Issuance of shares (in shares)	6,000	0
Issuance of convertible preferred stock	$ 0	$ 0	$ 6,000	$ 0	$ 6,000
Stock compensation expense											0	0	26	0	26
Net loss											0	0	0	(4,194)	(4,194)
Stock issuance costs											$ 0	$ 0	(26)	0	(26)
Balance (in shares) at Sep. 30, 2023											14,000	1,176,260
Balance at Sep. 30, 2023											$ 0	$ 1	113,716	(118,206)	(4,488)
Balance (in shares) at Dec. 31, 2023											14,000	1,258,460
Balance at Dec. 31, 2023											$ 0	$ 1	113,775	(122,897)	(9,121)
Common stock discount amortization											0	0	86	0	86
Warrants underlying common stock issuance											$ 0	$ 0	(86)	0	(86)
Released restricted stock units (in shares)											0	29,775
Released restricted stock units											$ 0	$ 0	0	0	0
Issuance of shares (in shares)	8,000	0
Issuance of convertible preferred stock	$ 0	$ 0	8,000	0	8,000
Stock compensation expense											0	0	57	0	57
Net loss											$ 0	$ 0	0	(6,147)	(6,147)
Balance (in shares) at Mar. 31, 2024											22,000	1,288,235
Balance at Mar. 31, 2024											$ 0	$ 1	121,832	(129,044)	(7,211)
Balance (in shares) at Dec. 31, 2023											14,000	1,258,460
Balance at Dec. 31, 2023											$ 0	$ 1	113,775	(122,897)	(9,121)
Net loss															(20,407)
Balance (in shares) at Sep. 30, 2024											33,835	1,545,920
Balance at Sep. 30, 2024											$ 0	$ 1	134,015	(143,304)	(9,288)
Balance (in shares) at Mar. 31, 2024											22,000	1,288,235
Balance at Mar. 31, 2024											$ 0	$ 1	121,832	(129,044)	(7,211)
Common stock discount amortization											0	0	86	0	86
Warrants underlying common stock issuance											$ 0	$ 0	(86)	0	(86)
Released restricted stock units (in shares)											0	254,185
Released restricted stock units											$ 0	$ 0	0	0	0
Issuance of shares (in shares)	8,838	0
Issuance of convertible preferred stock	$ 0	$ 0	8,838	0	8,838
Stock compensation expense											0	0	29	0	29
Net loss											$ 0	$ 0	0	(6,825)	(6,825)
Balance (in shares) at Jun. 30, 2024											30,838	1,542,420
Balance at Jun. 30, 2024											$ 0	$ 1	130,699	(135,869)	(5,169)
Common stock discount amortization											0	0	70	0	70
Warrants underlying common stock issuance											$ 0	$ 0	(70)	0	(70)
Released restricted stock units (in shares)											0	3,500
Released restricted stock units											$ 0	$ 0	0	0	0
Issuance of shares (in shares)	2,997	0
Issuance of convertible preferred stock	$ 0	$ 0	$ 2,997	$ 0	$ 2,997
Stock compensation expense											0	0	319	0	319
Net loss											$ 0	$ 0	0	(7,435)	(7,435)
Balance (in shares) at Sep. 30, 2024											33,835	1,545,920
Balance at Sep. 30, 2024											$ 0	$ 1	$ 134,015	$ (143,304)	$ (9,288)

Note 3 - Net Loss Per Common Stock Share

9 Months Ended

Sep. 30, 2024

Earnings Per Share [Text Block]

3. NET LOSS PER COMMON STOCK SHARE

Basic and diluted net loss per common share is determined by dividing net loss less deemed dividends by the weighted-average common shares outstanding during the period. For all periods presented the common shares underlying the stock options, RSUs and warrants have been excluded from the calculation because their effect would be anti-dilutive. Therefore, the weighted-average common shares outstanding used to calculate both basic and diluted loss per common shares is the same. The following table illustrates the computation of basic and diluted loss per share:

	*Three Months Ended*						*Nine Months Ended*
	*September 30,*						*September 30,*
(In thousands)	*2024*			*2023*			*2024*			*2023*
Net loss	$	(7,435	)	$	(4,194	)		(20,407	)		(16,258	)
Less: Initial Public Offering Common Stock discount amortization		(8	)		(25	)		(58	)		(75	)
Less: Public Offering Common Stock discount amortization		(62	)		(62	)		(184	)		(183	)
Less: Undeclared dividends attributable to convertible preferred stock		(1,951	)		(808	)		(4,272	)		(1,323	)
Net loss attributable to common shareholders	$	(9,457	)	$	(5,089	)		(24,922	)		(17,839	)

	*Three Months Ended*						*Three Months Ended*
	*September 30, 2024*						*September 30, 2023*
(In thousands, except share and per share amounts)	*Common Stock*			*Preferred Stock*			*Common Stock*			*Preferred Stock*
Net loss per share, basic and diluted
Allocation of undistributed net loss	$	(1,008	)	$	(8,449	)	$	(1,811	)	$	(3,278	)
Weighted average shares outstanding, basic and diluted		1,545,920			30,968			1,189,989			12,891
Basic and diluted net loss per share	$	(0.65	)	$	(272.82	)	$	(1.52	)	$	(254.26	)

	*Nine Months Ended*						*Nine Months Ended*
	*September 30, 2024*						*September 30, 2023*
	*Common Stock*			*Preferred Stock*			*Common Stock*			*Preferred Stock*
Net loss per share, basic and diluted
Allocation of undistributed net loss	$	(2,957	)	$	(21,965	)	$	(8,765	)	$	(9,074	)
Weighted average shares outstanding, basic and diluted		1,432,787			22,793			1,040,190			7,011
Basic and diluted net loss per share	$	(2.06	)	$	(963.64	)	$	(8.43	)	$	(1,294.31	)

For the three months ended September 30, 2024, there were 56,239 restricted stock units and 15,416 warrants that were excluded from the computations of diluted weighted-average shares of common stock because they were anti-dilutive.

During the nine months ended September 30, 2024, the Company entered into three exchange agreements (the "Exchange Agreements"). The first agreement reclassified convertible promissory notes with $8.0 million of principal into 8,000 shares of Series D convertible voting preferred stock (the “Series D Stock”). The second agreement reclassified (i) convertible promissory notes with $7.2 million of principal and (ii) accrued interest of $1.63 million for a total of $8.8 million into 8,837.58 shares of Series D Stock. The third agreement reclassified (i) convertible promissory notes with $2.4 million of principal and (ii) accrued interest of $0.59 million for a total of $3.0 million into 2,997 shares of Series E Stock. See Note 10 - Stockholder’s Equity for details concerning the Series D and Series E Stock.

Note 10 - Stockholders' Equity

9 Months Ended

Sep. 30, 2024

Equity [Text Block]

10. STOCKHOLDERS’ EQUITY

Common Stock— The Company has one class of common shares outstanding. Refer to the Condensed Consolidated Balance Sheets for shares authorized, issued and outstanding as of the balance sheet dates.

Preferred Stock— As of September 30, 2024, and December 31, 2023, the Company was authorized to issue 60,000,000 shares of preferred stock (24,000,000 shares designated as Series A-1 Preferred Stock and 16,500,000 shares designated as Series B Preferred stock), none of which were issued or outstanding. Additionally, as of September 30, 2024 and December 31, 2023, the Company authorized the issuance of 14,000 and 14,000 shares of Series C Convertible Voting Preferred Stock (the “Series C Stock”), respectively, 20,000 and 0 shares of Series D Convertible Preferred Stock, 6,000 and 0 shares of Series E Convertible Preferred Stock (the “Series E Stock”, the “Series D Stock” and together with the Series C Stock, the “Preferred Shares”), respectively. The Company issued 8,000 shares of Series C Stock on April 2, 2023, 6,000 shares of Series C Stock on July 18, 2023, 8,000 shares of Series D Stock on March 28, 2024, 8,837.58 shares of Series D Stock on June 21, 2024, and 2,997 shares of Series E Stock on September 27, 2024, as part of five agreements to reclassify convertible preferred notes for Preferred Shares.

As discussed in Note 3, the Company reclassified certain CPNs into convertible preferred shares by executing the Exchange Agreements. This reclassification resulted in two new classes of convertible preferred shares in 2024, the Series D and Series E Stock. The Company has three classes of convertible preferred shares issued and outstanding for both balance sheet dates presented - Series C Stock, Series D Stock and Series E Stock. The Preferred Shares are convertible, upon a notice of conversion by the holder, into shares of the Company's common stock, par value $0.001 per share at an exchange price of $6.50 per share for the Series C Stock, $2.50 for the Series D Stock and a price equal to 80% of the 5-day VWAP for the Common Stock beginning on the fifth day preceding the date of the Notice of Conversion for the Series E Stock, subject to a beneficial ownership maximum of 19.99%. The Preferred Shares are voting stock and holders are entitled to vote together with the Common Stock on an as-if-converted-to-Common-Stock basis as determined by dividing the Liquidation Preference with respect to such shares of Preferred Shares by their conversion price. Holders of Common Stock are entitled to one vote for each share of Common Stock held on all matters submitted to a vote of stockholders. Accordingly, holders of Preferred Shares are entitled to one vote for each whole share of Common Stock into which their Preferred Shares are convertible on all matters submitted to a vote of stockholders.

Cumulative Rights of Series C, D and E Stock Shareholders— The Preferred Shares accumulate undeclared dividends at an annual rate of 25%. Unpaid dividends and undeclared dividends are added to the aggregated Liquidation Preference which also includes the face value of the Preferred Shares outstanding. In the event of any liquidation of the Company, holders of Preferred Shares then outstanding shall be entitled to be paid the Liquidation Preference out of the assets of the Company available for distribution to its stockholders, before any payment shall be made to the holders of any other shares of capital.

	*Dividends Earned for the period Ended September 30, 2024*				*Liquidation Preference*
(In thousands)		*Three Months Ended*		*Nine Months Ended*		*September 30, 2024*		*December 31, 2023*
Series C	$	882	$	2,627	$	18,833	$	16,205
Series D		1,061		1,637		18,474		-
Series E		8		8		3,005		-
Total	$	1,951	$	4,272	$	40,312	$	16,205

Participating Rights of Series C, D and E Stock Shareholders— In the event the Company declares a dividend, and all cumulative dividends have been distributed, the Preferred Shares participate in any remaining declared dividends to be paid equal to (on an as-if-converted-to-common-stock basis) and in the same form as dividends paid on shares of Common Stock.

Warrants—Holders of warrants (the “Warrants”) grant the holder the right to purchase a specified number of shares of the Company at a specified price with an expiration date of five years. Holders of the Warrants may purchase 2,083 shares of common stock at an exercise price of $450.00 per share with an expiration date of October 14, 2025, or an additional 13,333 shares of common stock at an exercise price of $187.50 per share with an expiration date of July 1, 2026. All of the Warrants were outstanding as of September 30, 2024 and December 31, 2023.

Standby Equity Purchase Agreement Financing

On October 13, 2022, the Company entered into a Standby Equity Purchase Agreement (the “SEPA”) with YA II PN, Ltd. (the “Investor”), pursuant to which the Company has the right to sell to the Investor up to $8.0 million (the “Commitment Amount”) of its shares of common stock, at the Company’s request any time during the commitment period commencing on October 13, 2022, and terminating on the earliest of (i) the first day of the month following the 24-month anniversary of the SEPA or (ii) the date on which the Investor has paid for shares of Common Stock equal to the Commitment Amount.

On May 24, 2023, we issued to the Investor 97,000 shares of common stock at a purchase price of $3.89, for an advance amount of $377,000.

On June 2, 2023, we issued to the Investor 100,000 shares of common stock at a purchase price of $2.82, for an advance amount of $282,100.

The entire disclosure for equity.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-14

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 505
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478448/946-505-50-6

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480237/815-40-50-6

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(e)(1))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 505
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/505/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-14

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-14

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 16
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-16

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-18

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-18

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-18

Note 4 - Property and Equipment, Net

9 Months Ended

Sep. 30, 2024