Charlie's (CHUC) 10-Q14 Nov 232023 Q3 Quarterly reportFinancial data

Company Profile

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
Document And Entity Information - shares	Sep. 30, 2023	Nov. 15, 2023
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2023
Document Transition Report	false
Entity File Number	001-32420
Entity Registrant Name	CHARLIE’S HOLDINGS, INC.
Entity Incorporation, State or Country Code	NV
Entity Tax Identification Number	84-1575085
Entity Address, Address Line One	1007 Brioso Drive
Entity Address, City or Town	Costa Mesa
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	92627
City Area Code	949
Local Phone Number	531-6855
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding (in shares)		224,469,219
Entity Central Index Key	0001134765
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q3
Amendment Flag	false

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Cash	$ 739,000	$ 257,000
Accounts receivable, net	489,000	1,161,000
Inventories, net	3,783,000	3,652,000
Prepaid expenses and other current assets	793,000	780,000
Total current assets	5,804,000	5,850,000
Property, plant and equipment, net	194,000	311,000
Right-of-use asset, net	522,000	799,000
Other assets	101,000	101,000
Total non-current assets	817,000	1,211,000
TOTAL ASSETS	6,621,000	7,061,000
Accounts payable and accrued expenses	3,363,000	2,333,000
Derivative liability	66,000	629,000
Lease liabilities	411,000	373,000
Deferred revenue	142,000	148,000
Total current liabilities	5,682,000	4,783,000
Lease liabilities, net of current portion	115,000	428,000
Total non-current liabilities	1,187,000	578,000
Total liabilities	6,869,000	5,361,000
Commitments and Contingencies
Stockholders' (deficit) equity:
Common stock ($0.001 par value); 500,000,000 shares authorized; 224,569,219 issued and outstanding as of September 30, 2023 and 219,163,631 shares issued and outstanding as of December 31, 2022	225,000	219,000
Additional paid-in capital	8,040,000	7,928,000
Accumulated deficit	(8,513,000)	(6,447,000)
Total stockholders' equity	(248,000)	1,700,000
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 6,621,000	$ 7,061,000
Series A Preferred Stock [Member]
Stockholders' (deficit) equity:
Preferred Stock, Shares Issued (in shares)	128,181	133,423
Series A, 300,000 shares designated; 128,181 shares issued and outstanding as of September 30, 2023 and 133,423 shares issued and outstanding as of December 31, 2022	$ 0	$ 0
Series B Preferred Stock [Member]
Stockholders' (deficit) equity:
Preferred Stock, Shares Issued (in shares)	0	0
Series A, 300,000 shares designated; 128,181 shares issued and outstanding as of September 30, 2023 and 133,423 shares issued and outstanding as of December 31, 2022	$ 0	$ 0
Nonrelated Party [Member]
Note payable	200,000	1,000,000
Notes payable, net of current portion	150,000	150,000
Related Party [Member]
Note payable	1,500,000	300,000
Notes payable, net of current portion	$ 922,000	$ 0

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Sep. 30, 2023	Dec. 31, 2022
Preferred Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized (in shares)	1,800,000	1,800,000
Common Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.001	$ 0.001
Common Stock, Shares Authorized (in shares)	500,000,000	500,000,000
Common Stock, Shares, Outstanding (in shares)	224,569,219	219,163,631
Common Stock, Shares, Issued (in shares)	224,569,219	219,163,631
Series A Preferred Stock [Member]
Preferred Stock, Shares Authorized (in shares)	300,000	300,000
Preferred Stock, Shares Outstanding (in shares)	128,181	133,423
Preferred Stock, Shares Issued (in shares)	128,181	133,423
Series B Preferred Stock [Member]
Preferred Stock, Shares Authorized (in shares)	1,500,000	1,500,000
Preferred Stock, Shares Outstanding (in shares)	0	0
Preferred Stock, Shares Issued (in shares)	0	0

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Revenues:
Product revenue, net	$ 2,706,000	$ 6,427,000	$ 10,706,000	$ 21,898,000
Operating costs and expenses:
Cost of goods sold - product revenue	1,609,000	3,671,000	6,627,000	12,663,000
General and administrative	1,597,000	2,066,000	5,360,000	6,482,000
Sales and marketing	201,000	635,000	888,000	2,125,000
Research and development	41,000	9,000	132,000	764,000
Total operating costs and expenses	3,448,000	6,381,000	13,007,000	22,034,000
Loss from operations	(742,000)	46,000	(2,301,000)	(136,000)
Other income (expense):
Interest expense	121,000	7,000	363,000	99,000
Debt extinguishment gain	0	0	35,000	0
Change in fair value of derivative liabilities	155,000	246,000	563,000	598,000
Other income	0	1,000	0	(7,000)
Total other income (loss)	34,000	240,000	235,000	492,000
(Loss) income before income taxes	(708,000)	286,000	(2,066,000)	356,000
Provision for income taxes	0	45,000	0	45,000
Net income (loss)	$ (708,000)	$ 241,000	$ (2,066,000)	$ 311,000
Net income (loss) per share
Basic (in dollars per share)	$ 0	$ 0	$ (0.01)	$ 0
Diluted (in dollars per share)	$ 0	$ 0	$ (0.01)	$ 0
Weighted average number of common shares outstanding
Basic (in shares)	216,715,553	212,823,575	215,569,818	211,967,458
Diluted (in shares)	216,715,553	244,091,744	215,569,818	243,235,628

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($) shares in Thousands	Preferred Stock [Member] Series A Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance (in shares) at Dec. 31, 2021	142	210,890
Balance at Dec. 31, 2021	$ 0	$ 211,000	$ 7,775,000	$ (4,855,000)	$ 3,131,000
Stock compensation (in shares)	0	5,958
Stock compensation	$ 0	$ 6,000	81,000	0	87,000
Net loss	$ 0	$ 0	0	311,000	311,000
Conversion of Series A convertible preferred stock (in shares)	(4)	748
Conversion of Series A convertible preferred stock	$ 0	$ 1,000	(1,000)	0	0
Balance (in shares) at Sep. 30, 2022	138	217,596
Balance at Sep. 30, 2022	$ 0	$ 218,000	7,855,000	(4,544,000)	3,529,000
Balance (in shares) at Jun. 30, 2022	138	217,725
Balance at Jun. 30, 2022	$ 0	$ 218,000	7,824,000	(4,785,000)	3,257,000
Stock compensation (in shares)	0	(129)
Stock compensation	$ 0	$ 0	31,000	0	31,000
Net loss	$ 0	$ 0	0	241,000	241,000
Balance (in shares) at Sep. 30, 2022	138	217,596
Balance at Sep. 30, 2022	$ 0	$ 218,000	7,855,000	(4,544,000)	3,529,000
Balance (in shares) at Dec. 31, 2022	133	219,163
Balance at Dec. 31, 2022	$ 0	$ 219,000	7,928,000	(6,447,000)	1,700,000
Stock compensation (in shares)	0	4,700
Stock compensation	$ 0	$ 5,000	120,000	0	125,000
Net loss	$ 0	$ 0	0	(2,066,000)	(2,066,000)
Conversion of Series A convertible preferred stock (in shares)	(5)	1,183
Conversion of Series A convertible preferred stock	$ 0	$ 2,000	(2,000)	0	0
Balance (in shares) at Sep. 30, 2023	128	224,569
Balance at Sep. 30, 2023	$ 0	$ 225,000	8,040,000	(8,513,000)	(248,000)
Balance (in shares) at Jun. 30, 2023	128	224,730
Balance at Jun. 30, 2023	$ 0	$ 225,000	8,004,000	(7,805,000)	424,000
Stock compensation (in shares)	0	0
Stock compensation	$ 0	$ 0	38,000	0	38,000
Net loss	$ 0	$ 0	0	(708,000)	(708,000)
Balance (in shares) at Sep. 30, 2023	128	224,569
Balance at Sep. 30, 2023	$ 0	$ 225,000	$ 8,040,000	$ (8,513,000)	$ (248,000)

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Cash Flows from Operating Activities:
Net loss	$ (2,066,000)	$ 311,000
Reconciliation of net (loss) income to net cash used in operating activities:
Allowance for doubtful accounts	120,000	219,000
Depreciation and amortization	117,000	244,000
Accretion of debt discount	139,000	1,000
Loss on disposal of fixed assets	0	(13,000)
Change in fair value of derivative liabilities	(563,000)	(598,000)
Debt extinguishment gain	35,000	0
Amortization of operating lease right-of-use asset	277,000	309,000
Stock based compensation	118,000	87,000
Subtotal of non-cash charges	173,000	275,000
Changes in operating assets and liabilities:
Accounts receivable	552,000	(451,000)
Inventories	(131,000)	(124,000)
Prepaid expenses and other current assets	(13,000)	(105,000)
Other assets	0	(20,000)
Accounts payable and accrued expenses	1,030,000	(1,100,000)
Deferred revenue	(6,000)	7,000
Lease liabilities	(275,000)	(315,000)
Net cash provided by (used in) operating activities	(736,000)	(1,522,000)
Cash Flows from Investing Activities:
Purchase of property, plant and equipment	0	(178,000)
Net cash used in investing activities	0	(178,000)
Cash Flows from Financing Activities:
Proceeds from issuance of notes payable	831,000	1,000,000
Proceeds from issuance of notes payable to related party	1,200,000	300,000
Net cash provided by financing activities	1,218,000	1,300,000
Net increase (decrease) in cash	482,000	(400,000)
Cash, beginning of the year	257,000	866,000
Cash paid for interest	97,000	90,000
Cash paid for interest to related party	169,000	3,000
Cash paid for income taxes	4,000	106,000
Conversion of Series A convertible preferred stock	2,000	1,000
Recognize minimum accrued interest	0	90,000
Cash, end of the year	739,000	466,000
Supplemental disclosure of cash flow information
us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations	739,000	466,000
Nonrelated Party [Member]
Cash Flows from Financing Activities:
Repayment of notes payable	(761,000)	0
Related Party [Member]
Cash Flows from Financing Activities:
Repayment of notes payable	$ (52,000)	$ 0

Note 1 - Description of the Bus

Note 1 - Description of the Business and Basis of Presentation	9 Months Ended
	Sep. 30, 2023
Notes to Financial Statements
Business Description and Basis of Presentation [Text Block]	NOTE 1 DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION Description of the Business Charlie’s Holdings, Inc., a Nevada corporation, together with its wholly owned subsidiaries and consolidated variable interest entity (collectively, the “ Company Charlie’s Chalk Dust, LLC (“ Charlie s CCD The Company's common stock, par value $0.001 per share (the “ Common Stock Substantial Doubt to Continue as a Going Concern Regarding the Legal and Regulatory Environment, Liquidity and Management s Plan of Operation The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. The Company operates in a rapidly changing legal and regulatory environment; new laws and regulations or changes to existing laws and regulations could significantly limit the Company’s ability to sell its products, and/or result in additional costs. Additionally, the Company was required to obtain approval from the United States Food and Drug Administration ( "FDA" "MDOs Management's plans depend on its ability to increase revenues, procure cost-effective financing, and continue its business development efforts, including the expenditure of approximately $5.1 million as of September 30, 2023, to support the Pre-Market Tobacco Application (“ PMTA Farm Bill Risks and Uncertainties The Company operates in an environment that is subject to rapid changes and developments in laws and regulations that could have a significant impact on the Company’s ability to sell its products. Beginning in September 2019, certain states temporarily banned the sale of flavored e-cigarettes, and several states and municipalities are considering implementing similar restrictions. Federal, state, and local governmental bodies across the United States have indicated that flavored e-cigarette liquid, vaporization products and certain other consumption accessories may become subject to new laws and regulations at the federal, state, and local levels. In addition, in June 2022, the FDA announced a plan to reduce nicotine levels in cigarettes to minimally or non-addictive levels. The application of any new laws or regulations that may be adopted in the future, at a federal, state, or local level, directly or indirectly implicating nicotine, flavored e-cigarette liquid and other electronic nicotine delivery system (“ ENDS MDO During the fourth quarter of 2023 the Company plans to launch new disposable vape products, under the “SPREE BAR™” brand, that the Company expects will (i) replace most of its legacy products and (ii) become the single largest, most important commercial opportunity in Charlie's history. The Company and its attorneys believe SPREE BAR products are not subject to FDA review. Based on the information provided by the Company’s contracted chemical suppliers and its consultants, the proprietary Metatine™ (patented in the United States and in China by the Company’s chemical supplier) in the Company’s SPREE BAR products does not meet the definition of nicotine set forth in 21 U.S.C. § 387(12) and therefore its products containing Metatine, as their active ingredient, are not subject to regulation as “tobacco products” under 21 U.S.C. § 321(rr). Further, according to information provided by the Company’s chemists, the other ingredients in the Company’s SPREE BAR vape liquid are not made or derived from tobacco, nor do they contain nicotine from any source. The documentary support for these facts, including a Certificate of Analysis (“ COA

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	9 Months Ended
Note 2 - Summary of Significant Accounting Policies	Sep. 30, 2023
Notes to Financial Statements
Significant Accounting Policies [Text Block]	NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The unaudited interim condensed consolidated financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (the “ SEC U.S. GAAP Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the dates of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates. Significant Accounting Policies There have been no material changes in the Company’s significant accounting policies to those previously disclosed in the 2022 Annual Report. Recent Accounting Standards Measurement of Credit Losses on Financial Instruments In June 2016, the FASB issued Accounting Standards Update ASU No. 2016‑13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which was codified with its subsequent amendments as ASC Topic 326, Financial Instruments – Credit Losses (“ ASC 326 Debt – Debt with Conversion and Other Options In August 2020, the FASB issued ASU No. 2020-06, Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity, which simplifies accounting for convertible instruments by removing major separation models required under current GAAP. The ASU removes certain settlement conditions that are required for equity contracts to qualify for the derivative scope exception and it also simplifies the diluted earnings per share calculation in certain areas. The ASU is effective for the Company on December 1, 2022, Early adoption is permitted, but no earlier than December 1, 2021. The Company elected to early adopt this guidance on January 1, 2022 with no impact on its consolidated financial statements and related disclosures. Earnings per Share In May 2021, the FASB issued ASU 2021-04, Earnings Per Share (Topic 260), Debt-Modifications and Extinguishments (Subtopic 470-50), Compensation-Stock Compensation (Topic 718), and Derivatives and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40). This ASU reduces diversity in an issuer’s accounting for modifications or exchanges of freestanding equity-classified written call options (for example, warrants) that remain equity classified after modification or exchange. This ASU provides guidance for a modification or an exchange of a freestanding equity-classified written call option that is not within the scope of another Topic. It specifically addresses: (1) how an entity should treat a modification of the terms or conditions or an exchange of a freestanding equity-classified written call option that remains equity classified after modification or exchange; (2) how an entity should measure the effect of a modification or an exchange of a freestanding equity-classified written call option that remains equity classified after modification or exchange; and (3) how an entity should recognize the effect of a modification or an exchange of a freestanding equity-classified written call option that remains equity classified after modification or exchange. This ASU is effective for all entities for fiscal years beginning after December 15, 2021. An entity should apply the amendments prospectively to modifications or exchanges occurring on or after the effective date of the amendments. On October 1, 2022, the Company adopted this standard with no impact on its consolidated financial statements and related disclosures.

Note 3 - Fair Value Measurement

Note 3 - Fair Value Measurements	9 Months Ended
Note 3 - Fair Value Measurements	Sep. 30, 2023
Notes to Financial Statements
Fair Value Disclosures [Text Block]	NOTE 3 FAIR VALUE MEASUREMENTS In accordance with Accounting Standards Codification (“ ASC Fair Value Measurements and Disclosures ASC 820 Level 1 – Unadjusted quoted prices in active markets for identical instruments that are accessible by the Company on the measurement date. Level 2 – Quoted prices in markets that are not active or inputs which are either directly or indirectly observable. Level 3 – Unobservable inputs for the instrument requiring the development of assumptions by the Company. The following table classifies the Company’s liabilities measured at fair value on a recurring basis into the fair value hierarchy as of September 30, 2023 and December 31, 2022 (amounts in thousands): Fair Value at September 30, 2023 Total Level 1 Level 2 Level 3 Liabilities: Derivative liability - Warrants 66 - - 66 Total liabilities $ 66 $ - $ - $ 66 Fair Value at December 31, 2022 Total Level 1 Level 2 Level 3 Liabilities: Derivative liability - Warrants 629 - - 629 Total liabilities $ 629 $ - $ - $ 629 There were no transfers between Level 1, 2 or 3 during the nine-month period ended September 30, 2023. The following table presents changes in Level 3 liabilities measured at fair value for the nine-month period ended September 30, 2023. Both observable and unobservable inputs were used to determine the fair value of positions that the Company has classified within the Level 3 category. Unrealized gains and losses associated with liabilities within the Level 3 category include changes in fair value that were attributable to both observable (e.g., changes in market interest rates) and unobservable (e.g., changes in unobservable long-dated volatilities) inputs (amounts in thousands). Derivative liability - Warrants Balance at January 1, 2023 $ 629 Change in fair value (563 ) Balance at September 30, 2023 $ 66 A summary of the weighted average (in aggregate) significant unobservable inputs (Level 3 inputs) used in the Monte Carlo simulation measuring the Company’s derivative liabilities that are categorized within Level 3 of the fair value hierarchy as of September 30, 2023 and December 31, 2022, is as follows: September 30, December 31, 2023 2022 Exercise price $ 0.4431 $ 0.4431 Contractual term (years) 0.57 1.32 Volatility (annual) 85.0 % 100.0 % Risk-free rate 5.5 % 4.6 % Dividend yield (per share) 0 % 0 % On April 26, 2019 (the “ Closing Date Share Exchange Members Direct Investors Charlie s Financing Series A Preferred Investor Warrants Placement Agent Warrants five-year Derivatives and Hedging ASC 815

Note 4 - Property and Equipment

Note 4 - Property and Equipment	9 Months Ended
Note 4 - Property and Equipment	Sep. 30, 2023
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	NOTE 4 PROPERTY AND EQUIPMENT Depreciation and amortization expense totaled $117,000 and $244,000, respectively, during the nine months ended September 30, 2023 and 2022. Property and equipment as of September 30, 2023 and December 31, 2022, are as follows (dollar amounts in thousands): September 30, December 31, Estimated Useful Life 2023 2022 (in years) Machinery and equipment $ 41 $ 41 5 Trade show booth 202 202 5 Office equipment 539 539 5 Leasehold improvements 254 254 Lesser of lease term or estimated useful life 1,036 1,036 Accumulated depreciation (842 ) (725 ) $ 194 $ 311

Note 5 - Concentrations

Note 5 - Concentrations	9 Months Ended
Note 5 - Concentrations	Sep. 30, 2023
Notes to Financial Statements
Concentration Risk Disclosure [Text Block]	NOTE 5 CONCENTRATIONS Vendors The Company’s concentration of inventory purchases is as follows: For the three months ended September 30, For the nine months ended September 30, 2023 2022 2023 2022 Vendor A 53 % 40 % 43 % 31 % Vendor B 5 % 24 % 6 % 42 % Vendor C 1 % 14 % 8 % - % Vendor D - % 11 % - % 7 % Vendor E 15 % - % 19 % - % During the three months ended September 30, 2023, and 2022, purchases from five As of September 30, 2023, and December 31, 2022, amounts owed to these vendors totaled $303,000 and $464,000 respectively, which are included in accounts payable and accrued expenses in the accompanying condensed consolidated balance sheets. Accounts Receivable The Company’s concentration of accounts receivable is as follows: September 30, December 31, 2023 2022 Customer A 22 % 15 % Customer B - % 11 % Customer C 21 % 1 % Customer D 18 % 9 % Customer E 17 % - Customer F 11 % - Six Four

Note 6 - Don Polly, LLC.

Note 6 - Don Polly, LLC.	9 Months Ended
Note 6 - Don Polly, LLC.	Sep. 30, 2023
Notes to Financial Statements
Variable Interest Entity Disclosure [Text Block]	NOTE 6 DON POLLY, LLC Don Polly is a Nevada limited liability company that is owned by entities controlled by Brandon and Ryan Stump, a former and current executive officer of the Company, respectively, and a consolidated variable interest for which the Company is the primary beneficiary. Don Polly formulates, sells and distributes the Company’s hemp-derived product lines. Don Polly is classified as a variable interest entity (“ VIE Don Polly operates under exclusive licensing and service contracts with the Company whereby the Company receives 100% of the net income, or incurs 100% of the net loss of the VIE. There are no non-controlling interests recorded.

Note 7 - Accounts Payable and A

Note 7 - Accounts Payable and Accrued Expenses	9 Months Ended
Note 7 - Accounts Payable and Accrued Expenses	Sep. 30, 2023
Notes to Financial Statements
Accounts Payable, Accrued Liabilities, and Other Liabilities Disclosure, Current [Text Block]	NOTE 7 ACCOUNTS PAYABLE AND ACCRUED EXPENSES Accounts payable and accrued expenses as of September 30, 2023 and December 31, 2022, are as follows (amounts in thousands): September 30, December 31, 2023 2022 Accounts payable $ 1,293 $ 1,222 Accrued compensation 609 631 Accrued income taxes 129 137 Customer deposits 1,031 119 Other accrued expenses 301 224 $ 3,363 $ 2,333

Note 8 - Notes Payable

Note 8 - Notes Payable	9 Months Ended
Note 8 - Notes Payable	Sep. 30, 2023
Notes to Financial Statements
Debt Disclosure [Text Block]	NOTE 8 NOTES PAYABLE July Note Financing Between July 17, 2023 and August 1, 2023, the Company issued unsecured promissory notes (the “ Notes Lenders (21%) January Receivables Financing On January 19, 2023 the Company entered into a future receivables sale agreement (“ Receivables Financing Receivables Financing Agreement Austin Purchaser April Note Financing On April 6, 2022, the Company issued a secured promissory note (the “ Note Lender Note Financing On March 28, 2023, the Company entered into a second modification to the Note to extend the maturity date to April 28, 2024, contingent upon the payment of all interest accrued under the Note through March 28, 2023 and certain other modifications to the Note. Principal shall be payable on the 28th day of each month in installments of $25,000, commencing April 28, 2023, continuing up to and including April 28, 2024 whereby a balloon payment for the remaining principal balance will be paid. Immediately following the second modification, the Company entered into a third modification agreement to further extend the maturity date to March 28, 2025. The third modification agreement was effective on March 28, 2023 and superseded the second modification. Interest shall accrue on the aggregate outstanding principal amount at a rate equal to 20% simple interest per annum and shall be payable on the same day as installments of principal are payable. The Company may prepay all or any portion of the principal amount, together with all accrued but unpaid interest thereon, at any time without premium or penalty. All outstanding principal and interest are due earlier of March 28, 2025, or a liquidity event. The third modification was recognized as a debt extinguishment, resulting in a gain on debt extinguishment of approximately $35,000. The Company used the proceeds from the Note for general corporate purposes, and its working capital requirements, pending the availability of alternative debt financing. August Note Financing Related Party On August 17, 2022, the Company and its Chief Operating Officer and Director, Ryan Stump (the " Stump Lender Loan Economic Injury Disaster Loan On June 24, 2020, SBA authorized (under Section 7(b) of the Small Business Act, as amended) an Economic Injury Disaster Loan (“ EID Loan The following summarizes the Company’s notes payable maturities as September 30, 2023 (amounts in thousands): Three months Ending December 31, 2023 $ 1,700 Year Ending December 31, 2024 - Year Ending December 31, 2025 948 Year Ending December 31, 2026 - Year Ending December 31, 2027 - Thereafter 150 2,798 Debt discount (26 ) Total $ 2,772

Note 9 - (Loss) Earnings Per Sh

Note 9 - (Loss) Earnings Per Share Applicable to Common Stockholders	9 Months Ended
	Sep. 30, 2023
Notes to Financial Statements
Earnings Per Share [Text Block]	NOTE 9 (LOSS) EARNINGS PER SHARE APPLICABLE TO COMMON STOCKHOLDERS Basic (loss) earnings per common share is computed by dividing net income by the weighted average number of common shares outstanding during the reporting period. Diluted (loss) earnings per common share is computed similar to basic earnings (loss) per common share except that it reflects the potential dilution that could occur if dilutive securities or other obligations to issue common stock were exercised or converted into common stock. Diluted weighted average common shares include common stock potentially issuable under the Company’s convertible preferred stock, warrants and vested and unvested stock options. For the three and nine months ended September 30, 2023, net income is adjusted for gain from change in fair value of warrant liabilities. The following table sets forth the computation of (loss) earnings per share (amounts in thousands, except share and per share amounts): For the three months ended For the nine months ended September 30, September 30, 2023 2022 2023 2022 Net income (loss) - basic $ (708 ) $ 241 $ (2,066 ) $ 311 Reversal of gain due to change in fair value of warrant liability - (246 ) - (598 ) Net loss - diluted $ (708 ) $ (5 ) $ (2,066 ) $ (287 ) Weighted average shares outstanding - basic 216,715,553 212,823,575 215,569,818 211,967,458 Diluted preferred shares - 31,268,169 - 31,268,170 Weighted average shares outstanding - diluted 216,715,553 244,091,744 215,569,818 243,235,628 Basic earnings (loss) per share $ 0.00 $ 0.00 $ (0.01 ) $ 0.00 Diluted earnings (loss) per share $ 0.00 $ 0.00 $ (0.01 ) $ 0.00 The following securities were not included in the diluted net income (loss) per share calculation because their effect was anti-dilutive as of the periods presented (in thousands): For the nine months ended September 30, 2023 2022 Options 5,772 6,043 Warrants 40,338 40,338 Series A convertible preferred shares 28,926 - Total 75,036 46,381

Note 10 - Stockholders' Equity

Note 10 - Stockholders' Equity	9 Months Ended
Note 10 - Stockholders' Equity	Sep. 30, 2023
Notes to Financial Statements
Equity [Text Block]	NOTE 10 STOCKHOLDERS EQUITY Conversion of Series A Preferred Shares During the nine months ended September 30, 2023, the Company issued approximately 1,183,000 shares of Common Stock upon conversion of 5,242 shares of Series A Preferred.

Note 11 - Stock-based Compensat

Note 11 - Stock-based Compensation	9 Months Ended
Note 11 - Stock-based Compensation	Sep. 30, 2023
Notes to Financial Statements
Share-Based Payment Arrangement [Text Block]	NOTE 11 STOCK-BASED COMPENSATION On May 8, 2019, our Board of Directors approved the Charlie’s Holdings, Inc. 2019 Omnibus Incentive Plan (the “ 2019 Plan On December 22, 2021, our Board of Directors unanimously adopted resolutions by written consent approving an amendment to increase the number of shares of Common Stock available for issuance under the 2019 Plan by 15.0 million shares, from 11,072,542 to 26,072,542 shares (the “2019 Plan Amendment Non-Qualified Stock Options The following table summarizes stock option activities during the nine months ended September 30, 2023 (all option amounts are in thousands): Stock Options Weighted Average Exercise Price Weighted Average Remaining Contractual Life (in years) Aggregate Intrinsic Value Outstanding at January 1, 2023 6,003 $ 0.56 6.4 $ - Options forfeited/expired (231 ) 0.45 - - Outstanding at September 30, 2023 5,772 $ 0.56 5.6 $ - Options vested and exercisable at September 30, 2023 5,768 $ 0.56 5.6 $ - As of September 30, 2023, there was a de-minimis amount of unrecognized compensation expense related to these option agreements. Restricted Stock Awards The following table summarizes restricted stock awards activities during the nine months ended September 30, 2023 (all share amounts are in thousands): Number of Shares Weighted Average Grant Date Fair Value per Share Nonvested at January 1, 2023 6,616 $ 0.041 Restricted stock granted 4,700 0.033 Vested (2,985 ) 0.039 Forfeited (477 ) 0.035 Nonvested at September 30, 2023 7,854 $ 0.034 During the nine months ended September 30, 2023, the Company granted 4,700,000 restricted stock awards (“ RSAs As of September 30, 2023, there was approximately $157,000 of total unrecognized compensation expense related to non-vested restricted share-based compensation arrangements granted under the 2019 Plan, as amended. That cost is expected to be recognized over a weighted average period of 2.0 years. The Company recorded total stock-based compensation of approximately $119,000 during the nine months ended September 30, 2023 related to the RSAs, respectively.

Note 12 - Commitments and Conti

Note 12 - Commitments and Contingencies	9 Months Ended
Note 12 - Commitments and Contingencies	Sep. 30, 2023
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	NOTE 12 COMMITMENTS AND CONTINGENCIES Leases The Company leases office space under agreements classified as operating leases that expire on various dates through 2024. All of the Company’s lease liabilities result from the lease of its headquarters in Costa Mesa, California, which expires in 2024, and its warehouse in Huntington Beach, California, which was renewed in May 2022 and expires May 2025. On April 29, 2022, the Company entered into a commercial lease agreement for the Company’s sales and marketing operations in Williamsville, New York (“ Williamsville Lease Such leases do not require any contingent rental payments, impose any financial restrictions, or contain any residual value guarantees. Certain of the Company’s leases include renewal options and escalation clauses; renewal options have not been included in the calculation of the lease liabilities and right of use assets as the Company is not reasonably certain to exercise the options. Variable expenses generally represent the Company’s share of the landlord’s operating expenses. The Company does not act as a lessor or have any leases classified as financing leases. The Company excludes short-term leases having initial terms of 12 months or less from ASC Topic 842, “ Leases Lease five Effective June 1, 2022, the Company’s lease at 5331 Production Drive, Huntington Beach, CA was renewed for an additional three-year At September 30, 2023, the Company had operating lease liabilities of approximately $526,000 and right of use assets of approximately $522,000 which were included in the condensed consolidated balance sheet. The following table summarizes quantitative information about the Company’s operating leases for the three and nine months ended September 30, 2023 and 2022 (amounts in thousands): For the three months ended For the nine months ended September 30, September 30, 2023 2022 2023 2022 Operating leases Operating lease cost $ 113 $ 127 $ 338 $ 382 Variable lease cost - - - - Operating lease expense 113 127 338 382 Short-term lease rent expense 5 3 15 3 Total rent expense $ 118 $ 130 $ 353 $ 385 For the nine months ended September 30, 2023 2022 Operating cash flows from operating leases $ 202 $ 387 Right-of-use assets exchanged for operating lease liabilities $ - $ 440 Weighted-average remaining lease term – operating leases (in years) 1.34 2.30 Weighted-average discount rate – operating leases 12.0 % 12.0 % Maturities of our operating leases as of September 30, 2023, excluding short-term leases, are as follows (amounts in thousands): Three Months Ending December 31, 2023 $ 90 Year Ending December 31, 2024 385 Year Ending December 31, 2025 75 Total 549 Less present value discount (23 ) Operating lease liabilities as of September 30, 2023 $ 526 Legal Proceedings As of the date hereof, the Company is not a party to any material legal or administrative proceedings. There are no proceedings in which any of our directors, executive officers or affiliates, or any registered or beneficial stockholder, is an adverse party or has a material interest adverse to our interest. From time to time, the Company may be involved in various claims and counterclaims and legal actions arising in the ordinary course of business. Litigation or any other legal or administrative proceeding, regardless of the outcome, is likely to result in substantial cost and diversion of our resources, including our management’s time and attention. New Executive Employment Agreement On June 15, 2023, the Company entered into a new employment agreement with Ryan Stump (the “ New Agreement

Note 13 - Subsequent Events

Note 13 - Subsequent Events	9 Months Ended
Note 13 - Subsequent Events	Sep. 30, 2023
Notes to Financial Statements
Subsequent Events [Text Block]	NOTE 13 SUBSEQUENT EVENTS The Company evaluated subsequent events for their potential impact on the consolidated condensed financial statements and disclosures through the date the consolidated condensed financial statements were available to be issued and determined that, except as set forth below, no subsequent events occurred that were reasonably expected to impact the consolidated condensed financial statements presented herein. Restricted Stock Award Forfeiture On October 1, 2023, 100,000 shares of restricted stock, issued under the Company’s 2019 Plan, were forfeited by employees whose service was terminated. SPREE BAR Launch As of November 2, 2023, approximately $1.6 million of revenue related to the launch of the Company’s SPREE BAR product has been recognized as four of its Master Distributors received shipments from China. Synthetic Nicotine PMTA Update On November 4, 2022, FDA issued two Refuse to Accept Letters (“ RTAs

Item 5. Other Information

Item 5. Other Information	9 Months Ended
Item 5. Other Information	Sep. 30, 2023
Notes to Financial Statements
Material Terms of Trading Arrangement [Text Block]	ITEM 5. OTHER INFORMATION During the quarter ended September 30, 2023, 16 408(a)

Significant Accounting Policies

Significant Accounting Policies (Policies)	9 Months Ended
Significant Accounting Policies (Policies)	Sep. 30, 2023
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	Basis of Presentation The unaudited interim condensed consolidated financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (the “ SEC U.S. GAAP
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the dates of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates.
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Standards Measurement of Credit Losses on Financial Instruments In June 2016, the FASB issued Accounting Standards Update ASU No. 2016‑13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which was codified with its subsequent amendments as ASC Topic 326, Financial Instruments – Credit Losses (“ ASC 326 Debt – Debt with Conversion and Other Options In August 2020, the FASB issued ASU No. 2020-06, Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity, which simplifies accounting for convertible instruments by removing major separation models required under current GAAP. The ASU removes certain settlement conditions that are required for equity contracts to qualify for the derivative scope exception and it also simplifies the diluted earnings per share calculation in certain areas. The ASU is effective for the Company on December 1, 2022, Early adoption is permitted, but no earlier than December 1, 2021. The Company elected to early adopt this guidance on January 1, 2022 with no impact on its consolidated financial statements and related disclosures. Earnings per Share In May 2021, the FASB issued ASU 2021-04, Earnings Per Share (Topic 260), Debt-Modifications and Extinguishments (Subtopic 470-50), Compensation-Stock Compensation (Topic 718), and Derivatives and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40). This ASU reduces diversity in an issuer’s accounting for modifications or exchanges of freestanding equity-classified written call options (for example, warrants) that remain equity classified after modification or exchange. This ASU provides guidance for a modification or an exchange of a freestanding equity-classified written call option that is not within the scope of another Topic. It specifically addresses: (1) how an entity should treat a modification of the terms or conditions or an exchange of a freestanding equity-classified written call option that remains equity classified after modification or exchange; (2) how an entity should measure the effect of a modification or an exchange of a freestanding equity-classified written call option that remains equity classified after modification or exchange; and (3) how an entity should recognize the effect of a modification or an exchange of a freestanding equity-classified written call option that remains equity classified after modification or exchange. This ASU is effective for all entities for fiscal years beginning after December 15, 2021. An entity should apply the amendments prospectively to modifications or exchanges occurring on or after the effective date of the amendments. On October 1, 2022, the Company adopted this standard with no impact on its consolidated financial statements and related disclosures.

Note 3 - Fair Value Measureme_2

Note 3 - Fair Value Measurements (Tables)	9 Months Ended
Note 3 - Fair Value Measurements (Tables)	Sep. 30, 2023
Notes Tables
Fair Value, Liabilities Measured on Recurring Basis [Table Text Block]	Fair Value at September 30, 2023 Total Level 1 Level 2 Level 3 Liabilities: Derivative liability - Warrants 66 - - 66 Total liabilities $ 66 $ - $ - $ 66 Fair Value at December 31, 2022 Total Level 1 Level 2 Level 3 Liabilities: Derivative liability - Warrants 629 - - 629 Total liabilities $ 629 $ - $ - $ 629
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	Derivative liability - Warrants Balance at January 1, 2023 $ 629 Change in fair value (563 ) Balance at September 30, 2023 $ 66
Fair Value Measurement Inputs and Valuation Techniques [Table Text Block]	September 30, December 31, 2023 2022 Exercise price $ 0.4431 $ 0.4431 Contractual term (years) 0.57 1.32 Volatility (annual) 85.0 % 100.0 % Risk-free rate 5.5 % 4.6 % Dividend yield (per share) 0 % 0 %

Note 4 - Property and Equipme_2

Note 4 - Property and Equipment (Tables)	9 Months Ended
Note 4 - Property and Equipment (Tables)	Sep. 30, 2023
Notes Tables
Property, Plant and Equipment [Table Text Block]	September 30, December 31, Estimated Useful Life 2023 2022 (in years) Machinery and equipment $ 41 $ 41 5 Trade show booth 202 202 5 Office equipment 539 539 5 Leasehold improvements 254 254 Lesser of lease term or estimated useful life 1,036 1,036 Accumulated depreciation (842 ) (725 ) $ 194 $ 311

Note 5 - Concentrations (Tables

Note 5 - Concentrations (Tables)	9 Months Ended
Note 5 - Concentrations (Tables)	Sep. 30, 2023
Notes Tables
Schedules of Concentration of Risk, by Risk Factor [Table Text Block]	For the three months ended September 30, For the nine months ended September 30, 2023 2022 2023 2022 Vendor A 53 % 40 % 43 % 31 % Vendor B 5 % 24 % 6 % 42 % Vendor C 1 % 14 % 8 % - % Vendor D - % 11 % - % 7 % Vendor E 15 % - % 19 % - % September 30, December 31, 2023 2022 Customer A 22 % 15 % Customer B - % 11 % Customer C 21 % 1 % Customer D 18 % 9 % Customer E 17 % - Customer F 11 % -

Note 7 - Accounts Payable and_2

Note 7 - Accounts Payable and Accrued Expenses (Tables)	9 Months Ended
Note 7 - Accounts Payable and Accrued Expenses (Tables)	Sep. 30, 2023
Notes Tables
Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]	September 30, December 31, 2023 2022 Accounts payable $ 1,293 $ 1,222 Accrued compensation 609 631 Accrued income taxes 129 137 Customer deposits 1,031 119 Other accrued expenses 301 224 $ 3,363 $ 2,333

Note 8 - Notes Payable (Tables)

Note 8 - Notes Payable (Tables)	9 Months Ended
Note 8 - Notes Payable (Tables)	Sep. 30, 2023
Notes Tables
Schedule of Maturities of Long-Term Debt [Table Text Block]	Three months Ending December 31, 2023 $ 1,700 Year Ending December 31, 2024 - Year Ending December 31, 2025 948 Year Ending December 31, 2026 - Year Ending December 31, 2027 - Thereafter 150 2,798 Debt discount (26 ) Total $ 2,772

Note 9 - (Loss) Earnings Per _2

Note 9 - (Loss) Earnings Per Share Applicable to Common Stockholders (Tables)	9 Months Ended
	Sep. 30, 2023
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	For the three months ended For the nine months ended September 30, September 30, 2023 2022 2023 2022 Net income (loss) - basic $ (708 ) $ 241 $ (2,066 ) $ 311 Reversal of gain due to change in fair value of warrant liability - (246 ) - (598 ) Net loss - diluted $ (708 ) $ (5 ) $ (2,066 ) $ (287 ) Weighted average shares outstanding - basic 216,715,553 212,823,575 215,569,818 211,967,458 Diluted preferred shares - 31,268,169 - 31,268,170 Weighted average shares outstanding - diluted 216,715,553 244,091,744 215,569,818 243,235,628 Basic earnings (loss) per share $ 0.00 $ 0.00 $ (0.01 ) $ 0.00 Diluted earnings (loss) per share $ 0.00 $ 0.00 $ (0.01 ) $ 0.00
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]	For the nine months ended September 30, 2023 2022 Options 5,772 6,043 Warrants 40,338 40,338 Series A convertible preferred shares 28,926 - Total 75,036 46,381

Note 11 - Stock-based Compens_2

Note 11 - Stock-based Compensation (Tables)	9 Months Ended
Note 11 - Stock-based Compensation (Tables)	Sep. 30, 2023
Notes Tables
Share-Based Payment Arrangement, Option, Activity [Table Text Block]	Stock Options Weighted Average Exercise Price Weighted Average Remaining Contractual Life (in years) Aggregate Intrinsic Value Outstanding at January 1, 2023 6,003 $ 0.56 6.4 $ - Options forfeited/expired (231 ) 0.45 - - Outstanding at September 30, 2023 5,772 $ 0.56 5.6 $ - Options vested and exercisable at September 30, 2023 5,768 $ 0.56 5.6 $ -
Schedule of Unvested Restricted Stock Units Roll Forward [Table Text Block]	Number of Shares Weighted Average Grant Date Fair Value per Share Nonvested at January 1, 2023 6,616 $ 0.041 Restricted stock granted 4,700 0.033 Vested (2,985 ) 0.039 Forfeited (477 ) 0.035 Nonvested at September 30, 2023 7,854 $ 0.034

Note 12 - Commitments and Con_2

Note 12 - Commitments and Contingencies (Tables)	9 Months Ended
Note 12 - Commitments and Contingencies (Tables)	Sep. 30, 2023
Notes Tables
Lease, Cost [Table Text Block]	For the three months ended For the nine months ended September 30, September 30, 2023 2022 2023 2022 Operating leases Operating lease cost $ 113 $ 127 $ 338 $ 382 Variable lease cost - - - - Operating lease expense 113 127 338 382 Short-term lease rent expense 5 3 15 3 Total rent expense $ 118 $ 130 $ 353 $ 385 For the nine months ended September 30, 2023 2022 Operating cash flows from operating leases $ 202 $ 387 Right-of-use assets exchanged for operating lease liabilities $ - $ 440 Weighted-average remaining lease term – operating leases (in years) 1.34 2.30 Weighted-average discount rate – operating leases 12.0 % 12.0 %
Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]	Three Months Ending December 31, 2023 $ 90 Year Ending December 31, 2024 385 Year Ending December 31, 2025 75 Total 549 Less present value discount (23 ) Operating lease liabilities as of September 30, 2023 $ 526

Note 1 - Description of the B_2

Note 1 - Description of the Business and Basis of Presentation (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2022	Dec. 31, 2021
Common Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.001		$ 0.001			$ 0.001
Operating Income (Loss)	$ 742,000	$ (46,000)	$ 2,301,000	$ 136,000
Net Income (Loss) Attributable to Parent	708,000	(241,000)	2,066,000	(311,000)
Net Cash Provided by (Used in) Operating Activities			736,000	1,522,000
Equity, Attributable to Parent	248,000	$ (3,529,000)	248,000	$ (3,529,000)	$ (424,000)	$ (1,700,000)	$ (3,257,000)	$ (3,131,000)
Working Capital	$ 122,000		$ 122,000			$ 1,067,000

Note 3 - Fair Value Measureme_3

Note 3 - Fair Value Measurements (Details Textual) - USD ($) $ / shares in Units, $ in Millions	Apr. 26, 2019	Sep. 30, 2023	Dec. 31, 2022
Proceeds from Issuance of Private Placement	$ 27.5
Preferred Stock, Par or Stated Value Per Share (in dollars per share)		$ 0.001	$ 0.001
Warrants and Rights Outstanding, Term	5 years
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 0.44313
Investor Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	31,028,996
Placement Agent Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	9,308,699
Series A Preferred Stock [Member]
Preferred Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.001

Note 3 - Fair Value Measureme_4

Note 3 - Fair Value Measurements - Fair Value Hierarchy on a Recurring Basis (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Total liabilities	$ 66	$ 629
Fair Value, Recurring [Member]
Total liabilities	66	629
Total liabilities	66	629
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 1 [Member]
Total liabilities	0	0
Total liabilities	0	0
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 2 [Member]
Total liabilities	0	0
Total liabilities	0	0
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 3 [Member]
Total liabilities	66	629
Total liabilities	$ 66	$ 629

Note 3 - Fair Value Measureme_5

Note 3 - Fair Value Measurements - Changes in Level 3 Liabilities (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2023 USD ($)
Balance	$ 629
Change in fair value	(563)
Balance at March 31, 2023	$ 66

Note 3 - Fair Value Measureme_6

Note 3 - Fair Value Measurements - Unobservable Inputs Assumptions (Details)	Sep. 30, 2023	Dec. 31, 2022
Measurement Input, Exercise Price [Member]
Deriviative, measurement input	0.4431	0.4431
Measurement Input, Expected Term [Member]
Deriviative, measurement input	0.57	1.32
Measurement Input, Price Volatility [Member]
Deriviative, measurement input	0.850	1
Measurement Input, Risk Free Interest Rate [Member]
Deriviative, measurement input	0.055	0.046
Measurement Input, Expected Dividend Rate [Member]
Deriviative, measurement input	0	0

Note 4 - Property and Equipme_3

Note 4 - Property and Equipment (Details Textual) - USD ($)	9 Months Ended
Note 4 - Property and Equipment (Details Textual) - USD ($)	Sep. 30, 2023	Sep. 30, 2022
Depreciation, Depletion and Amortization, Nonproduction	$ 117,000	$ 244,000

Note 4 - Property and Equipme_4

Note 4 - Property and Equipment - Property and Equipment (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Property, plant, and equipment, gross	$ 1,036	$ 1,036
Accumulated depreciation	(842)	(725)
Property, Plant and Equipment, Net	194	311
Machinery and Equipment [Member]
Property, plant, and equipment, gross	$ 41	41
Useful life (Year)	5 years
Trade Show Booth [Member]
Property, plant, and equipment, gross	$ 202	202
Useful life (Year)	5 years
Office Equipment [Member]
Property, plant, and equipment, gross	$ 539	539
Useful life (Year)	5 years
Leasehold Improvements [Member]
Property, plant, and equipment, gross	$ 254	$ 254

Note 5 - Concentrations (Detail

Note 5 - Concentrations (Details Textual)	3 Months Ended		6 Months Ended	9 Months Ended		12 Months Ended
Note 5 - Concentrations (Details Textual)	Sep. 30, 2023 USD ($)	Sep. 30, 2022	Dec. 31, 2022 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2022	Dec. 31, 2022 USD ($)
Accounts Payable and Accrued Liabilities, Current	$ 3,363,000		$ 2,333,000	$ 3,363,000		$ 2,333,000
Customer A [Member]
Accounts Receivable, after Allowance for Credit Loss	66,000		184,000	66,000		184,000
Customer C [Member]
Accounts Receivable, after Allowance for Credit Loss	63,000			63,000
Customer D [Member]
Accounts Receivable, after Allowance for Credit Loss	55,000			55,000
Customer E [Member]
Accounts Receivable, after Allowance for Credit Loss	52,000			52,000
Customer F [Member]
Accounts Receivable, after Allowance for Credit Loss	32,000			32,000
Customer B [Member]
Accounts Receivable, after Allowance for Credit Loss			136,000			136,000
Two Vendors [Member]
Accounts Payable and Accrued Liabilities, Current	$ 303,000			$ 303,000
Three Vendors [Member]
Accounts Payable and Accrued Liabilities, Current			$ 464,000			$ 464,000
Supplier Concentration Risk [Member] \| Inventory Purchases [Member]
Number of Major Vendors	5	5		5	5
Supplier Concentration Risk [Member] \| Inventory Purchases [Member] \| Five Vendors [Member]
Concentration Risk, Percentage	74%	89%		76%	80%
Customer Concentration Risk [Member] \| Accounts Receivable [Member]
Number of Major Customers				6		4
Customer Concentration Risk [Member] \| Accounts Receivable [Member] \| Six Customers [Member]
Concentration Risk, Percentage				89%
Customer Concentration Risk [Member] \| Accounts Receivable [Member] \| Four Customers [Member]
Concentration Risk, Percentage						36%
Customer Concentration Risk [Member] \| Accounts Receivable [Member] \| Customer A [Member]
Concentration Risk, Percentage			15%	22%		15%
Customer Concentration Risk [Member] \| Accounts Receivable [Member] \| Customer C [Member]
Concentration Risk, Percentage			1%	21%
Customer Concentration Risk [Member] \| Accounts Receivable [Member] \| Customer D [Member]
Concentration Risk, Percentage			9%	18%
Customer Concentration Risk [Member] \| Accounts Receivable [Member] \| Customer E [Member]
Concentration Risk, Percentage			0%	17%
Customer Concentration Risk [Member] \| Accounts Receivable [Member] \| Customer F [Member]
Concentration Risk, Percentage			0%	11%
Customer Concentration Risk [Member] \| Accounts Receivable [Member] \| Customer B [Member]
Concentration Risk, Percentage			11%	0%		11%

Note 5 - Concentrations -Compan

Note 5 - Concentrations -Company's Purchase of inventory (Details)	3 Months Ended		6 Months Ended	9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Inventory Purchases [Member] \| Supplier Concentration Risk [Member] \| Vendor A [Member]
Concentration	53%	40%		43%	31%
Inventory Purchases [Member] \| Supplier Concentration Risk [Member] \| Vendor B [Member]
Concentration	5%	24%		6%	42%
Inventory Purchases [Member] \| Supplier Concentration Risk [Member] \| Vendor C [Member]
Concentration	1%	14%		8%	0%
Inventory Purchases [Member] \| Supplier Concentration Risk [Member] \| Vendor D [Member]
Concentration	0%	11%		0%	7%
Inventory Purchases [Member] \| Supplier Concentration Risk [Member] \| Vendor E [Member]
Concentration	15%	0%		19%	0%
Accounts Receivable [Member] \| Customer Concentration Risk [Member] \| Customer A [Member]
Concentration			15%	22%		15%
Accounts Receivable [Member] \| Customer Concentration Risk [Member] \| Customer B [Member]
Concentration			11%	0%		11%
Accounts Receivable [Member] \| Customer Concentration Risk [Member] \| Customer C [Member]
Concentration			1%	21%
Accounts Receivable [Member] \| Customer Concentration Risk [Member] \| Customer D [Member]
Concentration			9%	18%
Accounts Receivable [Member] \| Customer Concentration Risk [Member] \| Customer E [Member]
Concentration			0%	17%
Accounts Receivable [Member] \| Customer Concentration Risk [Member] \| Customer F [Member]
Concentration			0%	11%

Note 6 - Don Polly, LLC. (Detai

Note 6 - Don Polly, LLC. (Details Textual)	9 Months Ended
Note 6 - Don Polly, LLC. (Details Textual)	Sep. 30, 2023
Don Polly, LLC [Member]
Percent of Net Income Received, Variable Interest Entity	100%

Note 7 - Accounts Payable and_3

Note 7 - Accounts Payable and Accrued Expenses - Accounts Payable (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Accounts payable	$ 1,293	$ 1,222
Accrued compensation	609	631
Accrued income taxes	129	137
Customer deposits	1,031	119
Other accrued expenses	301	224
Accounts Payable and Accrued Liabilities, Current	$ 3,363	$ 2,333

Note 8 - Notes Payable (Details

Note 8 - Notes Payable (Details Textual) - USD ($)						3 Months Ended		9 Months Ended
Note 8 - Notes Payable (Details Textual) - USD ($)	Mar. 28, 2023	Jan. 19, 2023	Aug. 17, 2022	Apr. 06, 2022	Jun. 24, 2020	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Aug. 01, 2023	Dec. 31, 2022
Long-Term Debt						$ 2,772,000		$ 2,772,000
Gain (Loss) on Extinguishment of Debt						0	$ 0	35,000	$ 0
Michael King [Member] \| Notes Payable, Other Payables [Member]
Debt Instrument, Face Amount				$ 1,000,000
Debt Instrument, Interest Rate During Period	20%			18%
Debt Instrument, Required Payment of Principal and Guaranteed Interest				$ 90,000
Debt Instrument, Periodic Payment, Principal	$ 25,000
Gain (Loss) on Extinguishment of Debt	$ 35,000
Related Party [Member]
Notes Payable, Current						1,500,000		1,500,000			$ 300,000
July 2023 Note Financing [Member] \| Related Party [Member]
Debt Instrument, Face Amount										$ 1,400,000
Notes Payable, Current						$ 1,200,000		1,200,000
Debt Instrument, Interest Rate, Stated Percentage										21%
Receivables Financing Agreement [Member]
Debt Instrument, Face Amount		$ 650,000
Debt Instrument, Origination Fee		3%
Debt Instrument, Periodic Payment		$ 29,500
Long-Term Debt		$ 760,500
Repayments of Debt								$ 760,500
The “Loan” [Member]
Debt Instrument, Face Amount			$ 300,000
Debt Instrument, Interest Rate During Period			10%
Debt Issuance Costs, Gross			$ 3,000
EID Loan [Member] \| Don Polly [Member]
Debt Instrument, Interest Rate, Stated Percentage					3.75%
Proceeds from Issuance of Debt					$ 150,000

Note 8 - Notes Payable - Notes

Note 8 - Notes Payable - Notes Payable Maturities (Details) $ in Thousands	Sep. 30, 2023 USD ($)
Nine months Ending December 31, 2023	$ 1,700
Year Ending December 31, 2024	0
Year Ending December 31, 2025	948
Year Ending December 31, 2026	0
Year Ending December 31, 2027	0
Thereafter	150
Long-Term Debt, Gross	2,798
Debt discount	(26)
Total	$ 2,772

Note 9 - (Loss) Earnings Per _3

Note 9 - (Loss) Earnings Per Share Applicable to Common Stockholders - Earnings (Loss) Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Net (loss) income - basic	$ (708)	$ 241	$ (2,066)	$ 311
Reversal of gain due to change in fair value of warrant liability	0	(246)	0	(598)
Net (loss) income - diluted	$ (708)	$ (5)	$ (2,066)	$ (287)
Weighted average shares outstanding - basic (in shares)	216,715,553	212,823,575	215,569,818	211,967,458
Diluted preferred shares (in shares)	0	31,268,169	0	31,268,170
Weighted average shares outstanding - diluted (in shares)	216,715,553	244,091,744	215,569,818	243,235,628
Basic (loss) earnings per share (in dollars per share)	$ 0	$ 0	$ (0.01)	$ 0
Diluted (loss) earnings per share (in dollars per share)	$ 0	$ 0	$ (0.01)	$ 0

Note 9 - (Loss) Earnings Per _4

Note 9 - (Loss) Earnings Per Share Applicable to Common Stockholders - Antidilutive Securities (Details) - shares shares in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Antidilutive securities (in shares)	75,036	46,381
Share-Based Payment Arrangement, Option [Member]
Antidilutive securities (in shares)	5,772	6,043
Warrant [Member]
Antidilutive securities (in shares)	40,338	40,338
Series A [Member]
Antidilutive securities (in shares)	28,926	0

Note 10 - Stockholders' Equity

Note 10 - Stockholders' Equity (Details Textual) - Conversion of Series A Preferred Stock to Common Stock [Member]	9 Months Ended
	Sep. 30, 2023 shares
Conversion of Stock, Shares Issued	1,183,000
Conversion of Stock, Shares Converted	5,242

Note 11 - Stock-based Compens_3

Note 11 - Stock-based Compensation (Details Textual) - USD ($)		9 Months Ended
	Dec. 22, 2021	Sep. 30, 2023	May 08, 2019
Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Forfeited in Period		477,000
The 2019 Omnibus Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant	26,072,542		11,072,542
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Additional Shares Authorized	15,000,000
Ownership Percentage	50.30%
Stock Issued During Period, Shares, Restricted Stock Award, Net of Forfeitures		4,700,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition		2 years
The 2019 Omnibus Incentive Plan [Member] \| Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Other Than Options, Grants in Period, Grant Date Fair Value		$ 147,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Forfeited in Period		477,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount		$ 157,000
Share-Based Payment Arrangement, Expense		$ 119,000

Note 11 - Stock-based Compens_4

Note 11 - Stock-based Compensation - Stock Option Activity (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Outstanding, options (in shares)	6,003
Outstanding, options, weighted average exercise price (in dollars per share)	$ 0.56
Outstanding, options, contractual life (Year)	5 years 7 months 6 days	6 years 4 months 24 days
Outstanding, options, aggregate intrinsic value	$ 0	$ 0
Options forfeited/expired (in shares)	(231)
Options forfeited/expired, weighted average exercise price (in dollars per share)	$ 0.45
Outstanding at March 31, 2023 (in shares)	5,772	6,003
Outstanding at March 31, 2023 (in dollars per share)	$ 0.56	$ 0.56
Options vested and exercisable at March 31, 2023 (in shares)	5,768
Options vested and exercisable at March 31, 2023 (in dollars per share)	$ 0.56
Options vested and exercisable at March 31, 2023	$ 0

Note 11 - Stock-based Compens_5

Note 11 - Stock-based Compensation - Restricted Stock Awards Activities (Details) - Restricted Stock [Member] shares in Thousands	9 Months Ended
	Sep. 30, 2023 $ / shares shares
Nonvested (in shares) \| shares	6,616
Nonvested, grant date fair value (in dollars per share) \| $ / shares	$ 0.041
Restricted stock granted (in shares) \| shares	4,700
Restricted stock granted, grant date fair value (in dollars per share) \| $ / shares	$ 0.033
Vested (in shares) \| shares	(2,985)
Vested, grant date fair value (in dollars per share) \| $ / shares	$ 0.039
Forfeited (in shares) \| shares	(477)
Forfeited (in dollars per share) \| $ / shares	$ 0.035
Nonvested (in shares) \| shares	7,854
Nonvested, grant date fair value (in dollars per share) \| $ / shares	$ 0.034

Note 12 - Commitments and Con_3

Note 12 - Commitments and Contingencies (Details Textual) - USD ($)			3 Months Ended		9 Months Ended
	May 01, 2022	Nov. 01, 2019	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Jun. 15, 2023	Dec. 31, 2022	Jun. 01, 2022
Operating Lease, Expense			$ 113,000	$ 127,000	$ 338,000	$ 382,000
Operating Lease, Liability			526,000		526,000
Operating Lease, Right-of-Use Asset			$ 522,000		522,000			$ 799,000
Chief Operating Officer [Member]
Annual Salary, Chief Executive Officer							$ 300,000
Chief Executive Officer [Member]
Annual Salary, Cut Cost							$ 225,000
Williamsville Lease [Member]
Lease, Monthly Rent	$ 1,650
Corporate Headquarters Lease [Member]
Lease, Monthly Rent		$ 22,940
Lessee, Operating Lease, Term of Contract		5 years
Operating Lease, Expense					$ 207,000	$ 207,000
Lease at 5331 Production Drive, Huntington Beach, Ca [Member]
Lessee, Operating Lease, Term of Contract									3 years

Note 12 - Commitments and Con_4

Note 12 - Commitments and Contingencies - Operating Lease Information (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Operating cash flows from operating leases			$ 202	$ 387
Operating lease cost	$ 113	$ 127	338	382
Right-of-use assets exchanged for operating lease liabilities			$ 0	$ 440
Weighted-average remaining lease term – operating leases (in years) (Year)	1 year 4 months 2 days	2 years 3 months 18 days	1 year 4 months 2 days	2 years 3 months 18 days
Variable lease cost	$ 0	$ 0	$ 0	$ 0
Weighted-average discount rate – operating leases	12%	12%	12%	12%
Operating lease expense	$ 113	$ 127	$ 338	$ 382
Short-term lease rent expense	5	3	15	3
Total rent expense	$ 118	$ 130	$ 353	$ 385

Note 12 - Commitments and Con_5

Note 12 - Commitments and Contingencies - Maturities of Operating Leases (Details)	Sep. 30, 2023 USD ($)
Nine Months Ending December 31, 2023	$ 90,000
Year Ending December 31, 2024	385,000
Year Ending December 31, 2025	75,000
Total	549,000
Less present value discount	(23,000)
Operating lease liabilities as of March 31, 2023	$ 526,000

Note 13 - Subsequent Events (De

Note 13 - Subsequent Events (Details Textual) - USD ($) $ in Millions			9 Months Ended
	Nov. 02, 2023	Oct. 01, 2023	Sep. 30, 2023
Subsequent Event [Member] \| SPREE BAR [Member]
Revenues	$ 1.6
Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Forfeited in Period			477,000
Restricted Stock [Member] \| Subsequent Event [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Forfeited in Period		100,000

Item 5. Other Information (Deta

Item 5. Other Information (Details Textual)	3 Months Ended
Item 5. Other Information (Details Textual)	Sep. 30, 2023
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