Quarterly report pursuant to Section 13 or 15(d)

Note 14 - Segments - Segment Information (Details)

v3.23.2
Note 14 - Segments - Segment Information (Details) - USD ($)
 3 Months Ended 6 Months Ended 18 Months Ended
Jun. 30, 2023
Mar. 31, 2023
Jun. 30, 2022
Mar. 31, 2022
Jun. 30, 2023
Jun. 30, 2022
Jun. 30, 2023
Dec. 31, 2022
Research and development expenses $ 1,106,265   $ 1,723,988   $ 2,373,718 $ 2,893,242    
Research and development expenses 1,106,265   1,723,988   2,373,718 2,893,242    
Revenue from Contract with Customer, Including Assessed Tax 0   6,519   0 6,519 $ 6,519  
Selling, general and administrative expenses, excluding depreciation and amortization (1) 1,294,298   1,233,895   2,421,659 3,021,046 [1]    
Selling, general and administrative expenses, excluding depreciation and amortization (1) 1,294,298   1,233,895   2,421,659 3,021,046 [1]    
Grant and other revenue 0   51,007   0 51,007    
Depreciation and amortization (2) 27,135   21,771   54,690 44,649 [2]    
Depreciation and amortization (2) 27,135   21,771   54,690 44,649 [2]    
Total revenue 0   57,526   0 57,526    
Loss from operations (2,427,698)   (2,922,601)   (4,850,067) (5,901,884) [3]    
Loss from operations (3) (2,427,698)   (2,922,601)   (4,850,067) (5,901,884) [3]    
Cost of revenue, excluding depreciation and amortization     473     473    
Other income, net (4) 1,034,514   (76,858)   1,980,553 (84,819) [4]    
Other expense, net (4) 1,034,514   (76,858)   1,980,553 (84,819) [4]    
Loss from continuing operations (1,393,184)   (2,999,459)   (2,869,514) (5,986,703)    
Loss from continuing operations (1,393,184)   (2,999,459)   (2,869,514) (5,986,703)    
United States 8,219,812       8,219,812   8,219,812 $ 4,371,606
United States 8,219,812       8,219,812   8,219,812 $ 4,371,606
Capital expenditures     48,657   15,068 48,657    
Net loss 6,031,816 $ (1,476,330) (2,999,459) $ (2,987,245) 4,555,486 (5,986,703)    
Non-US [Member]                
United States 581,424   409,890   581,424 409,890 581,424  
United States 581,424   409,890   581,424 409,890 581,424  
Non-US [Member] | Sales Revenue [Member]                
Revenue from Contract with Customer, Including Assessed Tax     6,519     6,519    
UNITED STATES                
United States 7,638,388   2,093,815   7,638,388 2,093,815 7,638,388  
United States 7,638,388   2,093,815   7,638,388 2,093,815 7,638,388  
Diagnostics Segment [Member]                
Research and development expenses 1,057,046   1,636,691   2,227,599 2,626,578    
Research and development expenses 1,057,046   1,636,691   2,227,599 2,626,578    
Selling, general and administrative expenses, excluding depreciation and amortization (1) 0   0   0 0 [1]    
Selling, general and administrative expenses, excluding depreciation and amortization (1) 0   0   0 0 [1]    
Grant and other revenue     51,007     51,007    
Depreciation and amortization (2) 9,527   6,041   18,802 12,081 [2]    
Depreciation and amortization (2) 9,527   6,041   18,802 12,081 [2]    
Total revenue     57,526     57,526    
Loss from operations (1,066,573)   (1,585,679)   (2,246,401) (2,581,606) [3]    
Loss from operations (3) (1,066,573)   (1,585,679)   (2,246,401) (2,581,606) [3]    
Cost of revenue, excluding depreciation and amortization     473     473    
Other income, net (4) 0   0   0 0 [4]    
Other expense, net (4) 0   0   0 0 [4]    
Loss from continuing operations (1,066,573)       (2,246,401)      
Loss from continuing operations (1,066,573)       (2,246,401)      
Capital expenditures     40,221   15,068 40,221    
Net loss     (1,585,679)     (2,581,606)    
Diagnostics Segment [Member] | Non-US [Member]                
United States 568,856   384,294   568,856 384,294 568,856  
United States 568,856   384,294   568,856 384,294 568,856  
Diagnostics Segment [Member] | Non-US [Member] | Sales Revenue [Member]                
Revenue from Contract with Customer, Including Assessed Tax     6,519     6,519    
Diagnostics Segment [Member] | UNITED STATES                
United States 0   50,000   0 50,000 0  
United States 0   50,000   0 50,000 0  
Therapeutics Segment [Member]                
Research and development expenses 49,219   87,297   146,119 266,664    
Research and development expenses 49,219   87,297   146,119 266,664    
Selling, general and administrative expenses, excluding depreciation and amortization (1) 882   3,001   3,060 3,001 [1]    
Selling, general and administrative expenses, excluding depreciation and amortization (1) 882   3,001   3,060 3,001 [1]    
Grant and other revenue     0     0    
Depreciation and amortization (2) 0   0   0 0 [2]    
Depreciation and amortization (2) 0   0   0 0 [2]    
Total revenue     0     0    
Loss from operations (50,101)   (90,298)   (149,179) (269,665) [3]    
Loss from operations (3) (50,101)   (90,298)   (149,179) (269,665) [3]    
Cost of revenue, excluding depreciation and amortization     0     0    
Other income, net (4) 0   0   0 0 [4]    
Other expense, net (4) 0   0   0 0 [4]    
Loss from continuing operations (50,101)       (149,179)      
Loss from continuing operations (50,101)       (149,179)      
Capital expenditures     0   0 0    
Net loss     (90,298)     (269,665)    
Therapeutics Segment [Member] | Non-US [Member]                
United States 0   0   0 0 0  
United States 0   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 0  
United States 0   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) 1,293,416   1,230,894   2,418,599 3,018,045 [1]    
Selling, general and administrative expenses, excluding depreciation and amortization (1) 1,293,416   1,230,894   2,418,599 3,018,045 [1]    
Grant and other revenue     0     0    
Depreciation and amortization (2) 17,608   15,730   35,888 32,568 [2]    
Depreciation and amortization (2) 17,608   15,730   35,888 32,568 [2]    
Total revenue     0     0    
Loss from operations (1,311,024)   (1,246,624)   (2,454,487) (3,050,613) [3]    
Loss from operations (3) (1,311,024)   (1,246,624)   (2,454,487) (3,050,613) [3]    
Cost of revenue, excluding depreciation and amortization     0     0    
Other income, net (4) 1,034,514   (76,858)   1,980,553 (84,819) [4]    
Other expense, net (4) 1,034,514   (76,858)   1,980,553 (84,819) [4]    
Loss from continuing operations (276,510)       (473,934)      
Loss from continuing operations (276,510)       (473,934)      
Capital expenditures     8,436   0 8,436    
Net loss     (1,323,482)     (3,135,432)    
Corporate Segment [Member] | Non-US [Member]                
United States 12,568   25,596   12,568 25,596 12,568  
United States 12,568   25,596   12,568 25,596 12,568  
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 7,638,388   2,043,815   7,638,388 2,043,815 7,638,388  
United States $ 7,638,388   $ 2,043,815   $ 7,638,388 $ 2,043,815 $ 7,638,388  
[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 ($27,135 and $21,771 for the three-month periods ended June 30, 2023 and 2022, and $54,690 and $44,649 for the six-month periods ended June 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.