Registration of securities issued in business combination transactions

Note 14 - Stock-based Compensation (Tables)

v3.23.4
Note 14 - Stock-based Compensation (Tables)
 9 Months Ended 12 Months Ended
Sep. 30, 2023
Dec. 31, 2022
Notes Tables    
Schedule of Share-Based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]
      Three Months       Nine Months  

Risk-free interest rate

     2.85% - 2.90%       1.91% - 2.90%  

Dividend yield

     0 %     0 %

Expected term (years)

     3.25 - 6.00       3.25 - 6.00  

Expected volatility

     45.9% - 48.1%       45.8% - 48.5%  
   

2022

    

2021

  

Risk-free interest rate

     1.88% - 4.26%       0.46% - .26%  

Dividend yield

       0%           0%    

Expected term (in years)

     3.25 – 6       2.5 – 5  

Expected volatility

     45.8% - 48.1%       46.0% - 92.0%  
Share-Based Payment Arrangement, Option, Activity [Table Text Block]  
   

Shares

    

Weighted Average Exercise Price Per Share

    

Weighted Average Remaining Contract Term

    

Aggregate
Intrinsic
Value

  

Outstanding at December 31, 2020

     1,395,000     $ 0.31    

4 years, 5 months

     $ 1,591,223  

Granted

     1,982,500       4.48                  

Exercised

     (453,000 )     0.21                  

Expired

     (20,000 )     0.17                  

Outstanding at December 31, 2021

     2,904,500     $ 3.17    

4 years, 11 months

     $ 5,195,253  

Granted

     1,952,000       2.82                  

Exercised

     (264,000 )     0.28                  

Expired

     (5,000 )     0.35                  

Forfeited

     (35,000 )     1.30                  

Outstanding at December 31, 2022

     4,552,500       3.21    

6 years, 5 months

     $ 95,397  

Exercisable at December 31, 2022

     2,196,750     $ 3.31    

4 years, 4 months

     $ 95,397  
Schedule of Nonvested Share Activity [Table Text Block]  
   

Shares

    

Weighted

Average

Exercise Price

Per Share

    

Weighted

Average

Grant Date

Fair Value

  

Nonvested at December 31, 2020

     235,000     $ 0.64     $ 0.36  

Granted

     1,982,500       4.48       1.55  

Vested

     (1,265,000 )     4.07       1.35  

Nonvested at December 31, 2021

     952,500     $ 4.08     $ 1.51  

Granted

     1,952,000       2.82       1.36  

Vested

     (513,750 )     3.90       1.47  

Forfeited

     (35,000 )     1.30       0.62  

Nonvested at December 31, 2022

     2,355,750     $ 3.11     $ 1.32