Quarterly report pursuant to Section 13 or 15(d)

Note 14 - Segments - Segment Information (Details)

v3.23.3
Note 14 - Segments - Segment Information (Details) - USD ($)
 3 Months Ended 9 Months Ended
Sep. 30, 2023
Jun. 30, 2023
Mar. 31, 2023
Sep. 30, 2022
Jun. 30, 2022
Mar. 31, 2022
Sep. 30, 2023
Sep. 30, 2022
Dec. 31, 2022
Research and development expenses $ 829,613     $ 1,186,419     $ 3,203,331 $ 4,079,661  
Research and development expenses 829,613     1,186,419     3,203,331 4,079,661  
Revenue from Contract with Customer, Including Assessed Tax 0     7,516     0 14,035  
Selling, general and administrative expenses, excluding depreciation and amortization [1] 1,274,698     3,612,747     3,696,357 6,633,793  
Selling, general and administrative expenses, excluding depreciation and amortization (1) [1] 1,274,698     3,612,747     3,696,357 6,633,793  
Grant and other revenue 0     0     0 51,007  
Depreciation and amortization (2) [2] 27,027     24,703     81,717 69,352  
Depreciation and amortization (2) [2] 27,027     24,703     81,717 69,352  
Total revenue 0     7,516     0 65,042  
Loss from operations [3] (2,131,338)     (4,950,791)     (6,981,405) (10,852,675)  
Loss from operations (3) [3] (2,131,338)     (4,950,791)     (6,981,405) (10,852,675)  
Cost of revenue, excluding depreciation and amortization       1,432       1,905  
Other expense, net (4) [4] (124,001)     (757,034)     1,856,552 (841,853)  
Other expense, net (4) [4] (124,001)     (757,034)     1,856,552 (841,853)  
Reserve for expiring inventory       133,006     0 133,006  
Loss from continuing operations (2,255,339)     (5,707,825)     (5,124,853) (11,694,528)  
Loss from continuing operations (2,255,339)     (5,707,825)     (5,124,853) (11,694,528)  
United States 5,698,794           5,698,794   $ 4,371,606
United States 5,698,794           5,698,794   $ 4,371,606
Capital expenditures       14,429     15,068 63,086  
Net loss (2,255,339) $ 6,031,816 $ (1,476,330) (5,707,825) $ (2,999,459) $ (2,987,245) 2,300,147 (11,694,528)  
Non-US [Member]                  
United States 572,023     278,740     572,023 278,740  
United States 572,023     278,740     572,023 278,740  
Non-US [Member] | Sales Revenue [Member]                  
Revenue from Contract with Customer, Including Assessed Tax       7,516       14,035  
UNITED STATES                  
United States 5,130,396     5,979,692     5,130,396 5,979,692  
United States 5,130,396     5,979,692     5,130,396 5,979,692  
Diagnostics Segment [Member]                  
Research and development expenses 745,758     1,073,950     2,973,357 3,700,528  
Research and development expenses 745,758     1,073,950     2,973,357 3,700,528  
Selling, general and administrative expenses, excluding depreciation and amortization [1] 0     0     0 0  
Selling, general and administrative expenses, excluding depreciation and amortization (1) [1] 0     0     0 0  
Grant and other revenue       0       51,007  
Depreciation and amortization (2) [2] 9,526     8,532     28,328 20,613  
Depreciation and amortization (2) [2] 9,526     8,532     28,328 20,613  
Total revenue       7,516       65,042  
Loss from operations [3] (755,284)     (1,209,404)     (3,001,685) (3,791,010)  
Loss from operations (3) [3] (755,284)     (1,209,404)     (3,001,685) (3,791,010)  
Cost of revenue, excluding depreciation and amortization       1,432       1,905  
Other expense, net (4) [4] 0     0     0 0  
Other expense, net (4) [4] 0     0     0 0  
Reserve for expiring inventory       133,006       133,006  
Loss from continuing operations (755,284)           (3,001,685)    
Loss from continuing operations (755,284)           (3,001,685)    
Capital expenditures       14,429     15,068 54,650  
Net loss       (1,209,404)       (3,791,010)  
Diagnostics Segment [Member] | Non-US [Member]                  
United States 559,455     271,939     559,455 271,939  
United States 559,455     271,939     559,455 271,939  
Diagnostics Segment [Member] | Non-US [Member] | Sales Revenue [Member]                  
Revenue from Contract with Customer, Including Assessed Tax       7,516       14,035  
Diagnostics Segment [Member] | UNITED STATES                  
United States 0     50,000     0 50,000  
United States 0     50,000     0 50,000  
Therapeutics Segment [Member]                  
Research and development expenses 83,855     112,469     229,974 379,133  
Research and development expenses 83,855     112,469     229,974 379,133  
Selling, general and administrative expenses, excluding depreciation and amortization [1] 1,772     745     4,832 3,746  
Selling, general and administrative expenses, excluding depreciation and amortization (1) [1] 1,772     745     4,832 3,746  
Grant and other revenue       0       0  
Depreciation and amortization (2) [2] 0     0     0 0  
Depreciation and amortization (2) [2] 0     0     0 0  
Total revenue       0       0  
Loss from operations [3] (85,627)     (113,214)     (234,806) (382,879)  
Loss from operations (3) [3] (85,627)     (113,214)     (234,806) (382,879)  
Cost of revenue, excluding depreciation and amortization       0       0  
Other expense, net (4) [4] 0     0     0 0  
Other expense, net (4) [4] 0     0     0 0  
Reserve for expiring inventory       0       0  
Loss from continuing operations (85,627)           (234,806)    
Loss from continuing operations (85,627)           (234,806)    
Capital expenditures       0     0 0  
Net loss       (113,214)       (382,879)  
Therapeutics Segment [Member] | Non-US [Member]                  
United States 0     0     0 0  
United States 0     0     0 0  
Therapeutics Segment [Member] | Non-US [Member] | Sales Revenue [Member]                  
Revenue from Contract with Customer, Including Assessed Tax       0       0  
Therapeutics Segment [Member] | UNITED STATES                  
United States 0     0     0 0  
United States 0     0     0 0  
Corporate Segment [Member]                  
Research and development expenses 0     0     0 0  
Research and development expenses 0     0     0 0  
Selling, general and administrative expenses, excluding depreciation and amortization [1] 1,272,926     3,612,002     3,691,525 6,630,047  
Selling, general and administrative expenses, excluding depreciation and amortization (1) [1] 1,272,926     3,612,002     3,691,525 6,630,047  
Grant and other revenue       0       0  
Depreciation and amortization (2) [2] 17,501     16,171     53,389 48,739  
Depreciation and amortization (2) [2] 17,501     16,171     53,389 48,739  
Total revenue       0       0  
Loss from operations [3] (1,290,427)     (3,628,173)     (3,744,914) (6,678,786)  
Loss from operations (3) [3] (1,290,427)     (3,628,173)     (3,744,914) (6,678,786)  
Cost of revenue, excluding depreciation and amortization       0       0  
Other expense, net (4) [4] (124,001)     (757,034)     1,856,552 (841,853)  
Other expense, net (4) [4] (124,001)     (757,034)     1,856,552 (841,853)  
Reserve for expiring inventory       0       0  
Loss from continuing operations (1,414,428)           (1,888,362)    
Loss from continuing operations (1,414,428)           (1,888,362)    
Capital expenditures       0     0 8,436  
Net loss       (4,385,207)       (7,520,639)  
Corporate Segment [Member] | Non-US [Member]                  
United States 12,568     6,801     12,568 6,801  
United States 12,568     6,801     12,568 6,801  
Corporate Segment [Member] | Non-US [Member] | Sales Revenue [Member]                  
Revenue from Contract with Customer, Including Assessed Tax       0       0  
Corporate Segment [Member] | UNITED STATES                  
United States 5,130,396     5,929,692     5,130,396 5,929,692  
United States $ 5,130,396     $ 5,929,692     $ 5,130,396 $ 5,929,692  
[1] General and administrative expenses, excluding depreciation and amortization, represent costs that relate to the general administration of the Company and as such are not currently allocated to our individual reportable segments, other than those expenses directly incurred by Navidea Europe, Navidea UK and MT.
[2] Depreciation and amortization are reflected in selling, general and administrative expenses ($27,027 and $24,703 for the three-month periods ended September 30, 2023 and 2022, and $81,717 and $69,352 for the nine-month periods ended September 30, 2023 and 2022, respectively).
[3] Loss from operations does not reflect the allocation of certain selling, general and administrative expenses, excluding depreciation and amortization, to our individual reportable segments, other than those expenses directly incurred by Navidea Europe, Navidea UK and MT.
[4] Amounts consist primarily of gain on contract amendment, gain on sale of non-financial asset, loss on debt extinguishment, adjustment of accrued interest, interest income and interest expense, which are not currently allocated to our individual reportable segments.