Charlie's (CHUC) 10-Q19 Aug 242024 Q2 Quarterly reportFinancial data

Company Profile

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
Document And Entity Information - shares	Jun. 30, 2024	Aug. 19, 2024
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2024
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)		229,227,388
Entity Central Index Key	0001134765
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q2
Amendment Flag	false

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Cash	$ 1,085,000	$ 367,000
Accounts receivable, net	332,000	289,000
Inventories, net	3,203,000	3,826,000
Prepaid expenses and other current assets	196,000	604,000
Total current assets	4,816,000	5,086,000
Property, plant and equipment, net	91,000	157,000
Right-of-use asset, net	219,000	424,000
Other assets	101,000	101,000
Total non-current assets	411,000	682,000
TOTAL ASSETS	5,227,000	5,768,000
LIABILITIES AND STOCKHOLDERS' (DEFICIT)
Accounts payable and accrued expenses	3,016,000	2,846,000
Derivative liability	0	79,000
Lease liabilities	223,000	355,000
Deferred revenue	238,000	58,000
Total current liabilities	5,373,000	4,754,000
Lease liabilities, net of current portion	0	73,000
Total non-current liabilities	150,000	1,121,000
Total liabilities	5,523,000	5,875,000
Commitments and Contingencies
Common stock ($0.001 par value); 500,000,000 shares authorized; 249,602,388 and 228,535,886 shares issued and outstanding as of June 30, 2024 and December 31, 2023, respectively	250,000	229,000
Additional paid-in capital	10,006,000	8,204,000
Accumulated deficit	(10,552,000)	(8,540,000)
Total stockholders' equity	(296,000)	(107,000)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 5,227,000	$ 5,768,000
Series A Preferred Stock [Member]
LIABILITIES AND STOCKHOLDERS' (DEFICIT)
Preferred Stock, Shares Issued (in shares)	126,680	128,181
Preferred stock	$ 0	$ 0
Series B Preferred Stock [Member]
LIABILITIES AND STOCKHOLDERS' (DEFICIT)
Preferred Stock, Shares Issued (in shares)	0	0
Preferred stock	$ 0	$ 0
Nonrelated Party [Member]
LIABILITIES AND STOCKHOLDERS' (DEFICIT)
Notes payable, net	382,000	716,000
Notes payable, net of current portion	150,000	150,000
Related Party [Member]
LIABILITIES AND STOCKHOLDERS' (DEFICIT)
Notes payable, net	1,514,000	700,000
Notes payable, net of current portion	$ 0	$ 898,000

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Jun. 30, 2024	Dec. 31, 2023
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, Issued (in shares)	249,602,388	228,535,886
Common Stock, Shares, Outstanding (in shares)	249,602,388	228,535,886
Series A Preferred Stock [Member]
Preferred Stock, Shares Authorized (in shares)	300,000	300,000
Preferred Stock, Shares Outstanding (in shares)	126,680	128,181
Preferred Stock, Shares Issued (in shares)	126,680	128,181
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		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Revenues:
Product revenue, net	$ 2,043,000	$ 3,970,000	$ 5,094,000	$ 8,000,000
Operating costs and expenses:
Cost of goods sold - product revenue	1,265,000	1,879,000	3,372,000	5,018,000
General and administrative	1,423,000	1,775,000	2,968,000	3,763,000
Sales and marketing	117,000	319,000	451,000	687,000
Research and development	(26,000)	39,000	(20,000)	91,000
Total operating costs and expenses	2,779,000	4,012,000	6,771,000	9,559,000
Loss from operations	(736,000)	(42,000)	(1,677,000)	(1,559,000)
Other expense income:
Interest expense	(156,000)	(111,000)	(339,000)	(242,000)
Debt extinguishment gain	(75,000)	0	(75,000)	35,000
Change in fair value of derivative liabilities	0	185,000	79,000	408,000
Total other (expense) income	(231,000)	74,000	(335,000)	201,000
Net loss	$ (967,000)	$ 32,000	$ (2,012,000)	$ (1,358,000)
Basic (in dollars per share)	$ 0	$ 0	$ (0.01)	$ (0.01)
Diluted (in dollars per share)	$ 0	$ 0	$ (0.01)	$ (0.01)
Weighted average number of common shares outstanding
Basic (in shares)	228,988,755	216,372,777	224,795,559	214,987,456
Diluted (in shares)	228,988,755	245,299,090	224,795,559	214,987,456

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Stockholders' Equity (Deficit) (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, 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	4,384
Stock compensation	$ 0	$ 4,000	78,000	0	82,000
Net loss	$ 0	$ 0	0	(1,358,000)	(1,358,000)
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 Jun. 30, 2023	128	224,730
Balance at Jun. 30, 2023	$ 0	$ 225,000	8,004,000	(7,805,000)	424,000
Balance (in shares) at Mar. 31, 2023	130	224,112
Balance at Mar. 31, 2023	$ 0	$ 224,000	7,968,000	(7,837,000)	355,000
Stock compensation (in shares)	0	184
Stock compensation	$ 0	$ 0	37,000	0	37,000
Net loss	$ 0	$ 0	0	32,000	32,000
Conversion of Series A convertible preferred stock (in shares)	(2)	434
Conversion of Series A convertible preferred stock	$ 0	$ 1,000	(1,000)	0	0
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
Balance (in shares) at Dec. 31, 2023	128	228,535
Balance at Dec. 31, 2023	$ 0	$ 229,000	8,204,000	(8,540,000)	(107,000)
Issuance of common shares for cash (in shares)	0	12,875
Issuance of common shares for cash	$ 0	$ 13,000	1,017,000	0	1,030,000
Issuance of common shares from debt redemption (in shares)	0	7,500
Issuance of common shares from debt redemption	$ 0	$ 8,000	668,000	0	676,000
Forfeiture of restricted stock awards (in shares)		(172)
Forfeiture of restricted stock awards		$ 0	(1,000)	0	(1,000)
Stock compensation (in shares)	0	525
Stock compensation	$ 0	$ 0	118,000	0	118,000
Net loss	$ 0	$ 0	0	(2,012,000)	(2,012,000)
Conversion of Series A convertible preferred stock (in shares)	(1)	339
Conversion of Series A convertible preferred stock	$ 0		0	0	0
Balance (in shares) at Jun. 30, 2024	127	249,602
Balance at Jun. 30, 2024	$ 0	$ 250,000	10,006,000	(10,552,000)	(296,000)
Balance (in shares) at Mar. 31, 2024	127	229,349
Balance at Mar. 31, 2024	$ 0	$ 229,000	8,266,000	(9,585,000)	(1,090,000)
Issuance of common shares for cash (in shares)	0	12,875
Issuance of common shares for cash	$ 0	$ 13,000	1,017,000	0	1,030,000
Issuance of common shares from debt redemption (in shares)	0	7,500
Issuance of common shares from debt redemption	$ 0	$ 8,000	668,000	0	676,000
Forfeiture of restricted stock awards (in shares)		(122)
Forfeiture of restricted stock awards		$ 0	(1,000)	0	(1,000)
Stock compensation (in shares)	0	0
Stock compensation	$ 0	$ 0	56,000	0	56,000
Net loss	$ 0	$ 0	0	(967,000)	(967,000)
Balance (in shares) at Jun. 30, 2024	127	249,602
Balance at Jun. 30, 2024	$ 0	$ 250,000	$ 10,006,000	$ (10,552,000)	$ (296,000)

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Cash Flows from Operating Activities:
Net loss	$ (2,012,000)	$ (1,358,000)
Reconciliation of net (loss) income to net cash used in operating activities:
Allowance for doubtful accounts	10,000	85,000
Depreciation and amortization	66,000	80,000
Accretion of debt discount	137,000	132,000
Change in fair value of derivative liabilities	(79,000)	(408,000)
Debt extinguishment gain	(75,000)	35,000
Amortization of operating lease right-of-use asset	205,000	182,000
Stock based compensation	117,000	82,000
Subtotal of non-cash charges	531,000	118,000
us-gaap_IncreaseDecreaseInOperatingCapitalAbstract
Accounts receivable	(53,000)	554,000
Inventories	623,000	621,000
Prepaid expenses and other current assets	466,000	327,000
Accounts payable and accrued expenses	170,000	117,000
Deferred revenue	180,000	(75,000)
Lease liabilities	(205,000)	(180,000)
Net cash provided by (used in) operating activities	(300,000)	124,000
Cash Flows from Financing Activities:
Proceeds from issuance of common shares	1,030,000	0
Proceeds from issuance of notes payable	0	630,000
Proceeds from issuance of note payable to related party	500,000	0
Net cash provided by financing activities	1,018,000	(38,000)
Net (decrease) increase in cash	718,000	86,000
Cash, beginning of the period	367,000	257,000
Cash, end of the period	1,085,000	343,000
Supplemental Cash Flow Information [Abstract]
Cash paid for interest	4,000	145,000
Cash paid for interest to related party	90,000	15,000
Cash paid for income taxes	0	4,000
Conversion of Series A convertible preferred stock	0	2,000
Issuance of common shares from debt redemption	676,000	0
Nonrelated Party [Member]
Cash Flows from Financing Activities:
Repayment of notes payable	(462,000)	(668,000)
Related Party [Member]
Cash Flows from Financing Activities:
Repayment of notes payable	$ (50,000)	$ 0

Note 1 - Description of the Bus

Note 1 - Description of the Business and Basis of Presentation	6 Months Ended
	Jun. 30, 2024
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 Our plans and growth depend on our ability to increase revenues, procure cost-effective financing, and continue our business development efforts, including the expenditure of approximately $6,000,000 as of June 30, 2024, to support our PMTA process for the Company’s submissions to the FDA. The Company has undergone cost-cutting measures including salary reductions of up to 25% for officers and certain managers and a reduction in headcount for certain departments. During the fourth quarter of 2023, the Company launched SPREE BAR, a non-nicotine, disposable pod system vapor product which is not subject to FDA review or covered under the Agriculture Improvement Act (the “ 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”) products, could significantly limit the Company’s ability to sell such products, result in additional compliance expenses, and/or require the Company to change its labeling and/or methods of distribution. Any ban of the sale of flavored e-cigarettes directly limits the markets in which the Company may sell its products. In the event the prevalence of such bans and/or changes in laws and regulations increase across the United States, or internationally, the Company’s business, results of operations and financial condition could be adversely impacted. In addition, the Company is presently seeking to obtain marketing authorization for certain of its tobacco-derived nicotine e-liquid products. The Company’s applications were submitted in September 2020 on a timely basis, which if approved, will allow the Company to continue to sell its approved products in the United States. Beginning in August 2021, the FDA began issuing Marketing Denial Orders (“MDO”) for ENDS products that lack evidence to demonstrate that permitting the marketing of such products would be appropriate for the protection of the public health. The Company has not received an MDO for any of its 2020 PMTA submissions; however, there is no assurance that regulatory approval to sell our products will be granted or that Charlie’s would be able to raise additional financing if required, which could have a significant impact on our sales. On March 15, 2022, a new rider to the Federal Food, Drug and Cosmetic Act was passed granting the FDA authority over synthetic nicotine. These regulations make the Company’s synthetic nicotine products subject to the same FDA rules as tobacco-derived nicotine products. As such, the Company was required to file a PMTA for its existing synthetic nicotine products marketed under the Pacha brands by May 14, 2022 or be subject to FDA enforcement. The Company filed new PMTAs, for its synthetic Pacha products on May 13, 2022, prior to the May 14, 2022 deadline. On November 3, 2022, FDA accepted for scientific review certain of our PMTAs for synthetic nicotine products and, on November 4, 2022, FDA refused to accept certain other PMTAs for these products, rendering the latter products subject to FDA enforcement. The Company pursued an administrative appeal with FDA regarding its refusal to accept certain of the PMTAs. The administrative appeal was granted on October 30, 2023 and the products were accepted to move forward in the PMTA review process. The Company continues to sell the affected products while the PMTA review process continues. The FDA may bring an enforcement action against our synthetic nicotine products for lack of premarket authorization and/or issue an MDO to our pending applications at any time. More generally, FDA’s regulatory initiatives and enforcement priorities regarding ENDS products are unpredictable and continue to evolve, and the Company cannot predict whether FDA’s priorities and review of our premarket submissions will impact our products to a greater degree than our competitors in the industry. During the fourth quarter of 2023 the Company launched new disposable vape products, under the “SPREE BAR™” brand. 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”) for the Metatine used in the Company’s SPREE BAR products, corroborates these conclusions. However, should any of these understandings be incorrect, the Company’s position on Metatine not meeting the definition of a “tobacco product” would need to be revisited. Further, should Congress bestow regulatory control over Metatine to the FDA, or should the FDA deem Metatine disposable vape devices “tobacco products” despite the facts that Metatine is not a salt or complex of nicotine, and is not itself derived from nicotine or tobacco, SPREE BAR products might then be subject to the FDA tobacco requirements, including, but not limited to, the requirement that all newly deemed tobacco products obtain premarket authorization before entering the U.S. market. If this were to happen, the FDA could bring an enforcement action against our Metatine products for lack of premarket authorization. More generally, FDA’s regulatory initiatives and enforcement authority regarding our products are unpredictable and continue to evolve and we cannot predict whether FDA’s priorities and/or potential jurisdiction over our products will require us to remove our products from the market and to cease selling them.

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	6 Months Ended
Note 2 - Summary of Significant Accounting Policies	Jun. 30, 2024
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 2023 Annual Report. Recently Issued Accounting Standards, Not Yet Adopted Improvements to Reportable Segment Disclosures In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures (“ASU 2023-07”). ASU 2023-07 updates segment reporting disclosure requirements and brings about significant changes, particularly in the realm of transparency and accountability within organizations. The primary thrust of ASU 2023-07 is the inclusion of detailed disclosures regarding significant reportable segment expenses. These are expenses regularly provided to the Chief Operating Decision Maker (“CODM”) and are integral components of each reported measure reflecting a segment's profit or loss. Furthermore, the ASU mandates disclosure of the CODM's title, position, and a comprehensive explanation of how the reported measures of segment profit or loss factor into assessing segment performance and resource allocation decisions. This transparency aims to provide stakeholders with a clearer understanding of the decision-making processes within an organization and how segment performance is evaluated. Improvements to Income Tax Disclosures In December 2023, the FASB issued ASU No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (ASU 2023-09), which improves the transparency of income tax disclosures by requiring consistent categories and greater disaggregation of information in the effective tax rate reconciliation and income taxes paid disaggregated by jurisdiction. It also includes certain other amendments to improve the effectiveness of income tax disclosures. This guidance will be effective for the annual periods beginning the year ended December 31, 2025. Early adoption is permitted. Upon adoption, the guidance can be applied prospectively or retrospectively. The Company does not expect the adoption of this guidance to have a material impact on its condensed consolidated financial statements. Scope Applications of Profits Interests and Similar Awards In March 2024, the FASB issued ASU No. 2024-01, “Compensation-Stock Compensation (Topic 718): Scope Applications of Profits Interests and Similar Awards” (ASU 2024-01). ASU 2024-01 adds an example to Topic 718 which illustrates how to apply the scope guidance to determine whether profits interests and similar awards should be accounted for as share-based payment arrangements under Topic 718 or under other U.S. GAAP. ASU 2024-01 is effective for annual periods beginning after December 15, 2024, although early adoption is permitted. Upon adoption, ASU 2024-01 is not expected to have an impact on the Company’s condensed consolidated financial statements.

Note 3 - Fair Value Measurement

Note 3 - Fair Value Measurements	6 Months Ended
Note 3 - Fair Value Measurements	Jun. 30, 2024
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 June 30, 2024, and December 31, 2023 (amounts in thousands): Fair Value at June 30, 2024 Total Level 1 Level 2 Level 3 Liabilities: Derivative liability - Warrants - - - - Total liabilities $ - $ - $ - $ - Fair Value at December 31, 2023 Total Level 1 Level 2 Level 3 Liabilities: Derivative liability - Warrants 79 - - 79 Total liabilities $ 79 $ - $ - $ 79 There were no transfers between Level 1, 2 or 3 during the six-month period ended June 30, 2024. The following table presents changes in Level 3 liabilities measured at fair value for the six-month period ended June 30, 2024. 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, 2024 $ 79 Change in fair value (79 ) Balance at June 30, 2024 $ - 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 April 26, 2024 and December 31, 2023, is as follows: April 26, December 31, 2024 2023 Exercise price $ 0.4431 $ 0.4431 Contractual term (years) 0.07 0.32 Volatility (annual) 110.0 % 90.0 % Risk-free rate 4.5 % 5.4 % 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 On April 26, 2024, the Investor Warrants and Placement Agent Warrants expired without being exercised.

Note 4 - Property and Equipment

Note 4 - Property and Equipment	6 Months Ended
Note 4 - Property and Equipment	Jun. 30, 2024
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	NOTE 4 PROPERTY AND EQUIPMENT Depreciation and amortization expense totaled $66,000 and $80,000, respectively, during the six months ended June 30, 2024 and 2023. Property and equipment as of June 30, 2024 and December 31, 2023, are as follows (dollar amounts in thousands): June 30, December 31, Estimated Useful Life 2024 2023 (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 (945 ) (879 ) Net Property & Equipment $ 91 $ 157

Note 5 - Concentrations

Note 5 - Concentrations	6 Months Ended
Note 5 - Concentrations	Jun. 30, 2024
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 June 30, For the six months ended June 30, 2024 2023 2024 2023 Vendor A 13 % 44 % - 62 % Vendor B - 12 % - 13 % Vendor C 44 % - 24 % - Vendor D - - 16 % - Vendor E - - 15 % - Vendor F - - 12 % - Vendor G 17 % - - - Vendor H 12 % - - - During the three months ended June 30, 2024 and 2023, purchases from five six As of June 30, 2024, and December 31, 2023, amounts owed to these vendors totaled $666,000 and $266,000 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: June 30, December 31, 2024 2023 Customer A $ 117,000 30 % $ 93,000 27 % Customer B $ 38,000 10 % $ 47,000 13 % Customer C $ 41,000 10 % $ 71,000 20 % Customer D $ 39,000 11 % Customer E $ 33,000 10 % Customer F $ 43,000 11 % - - Four Five

Note 6 - Don Polly, LLC.

Note 6 - Don Polly, LLC.	6 Months Ended
Note 6 - Don Polly, LLC.	Jun. 30, 2024
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	6 Months Ended
Note 7 - Accounts Payable and Accrued Expenses	Jun. 30, 2024
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 June 30, 2024 and December 31, 2023, are as follows (amounts in thousands): June 30, December 31, 2024 2023 Accounts payable $ 1,626 $ 1,472 Accrued compensation 546 573 Accrued income taxes 128 128 Customer deposits 31 386 Other accrued expenses 685 287 $ 3,016 $ 2,846

Note 8 - Notes Payable

Note 8 - Notes Payable	6 Months Ended
Note 8 - Notes Payable	Jun. 30, 2024
Notes to Financial Statements
Debt Disclosure [Text Block]	NOTE 8 NOTES PAYABLE January 2024 Note Financing On January 24, 2024, the Company issued an unsecured promissory note (the “ Red Beard Note Red Beard Lender On May 31, 2024, as part of the May 2024 capital raise (see Note 10), the holder of the Red Beard Note (the “Holder” July Note Financing Between July 17, 2023 and August 1, 2023, the Company issued unsecured promissory notes (the “ Notes Lenders During the year ended December 31, 2023, the Company made a $1,070,000 repayment to the Notes, including a $70,000 interest payment. As of June 30, 2024, $400,000 of Notes remained outstanding with Ryan Stump and Henry Sicignano III, and the maturity dates of the outstanding notes have been extended to October 16, 2024. 2023 Receivables Financing On December 13, 2023 the Company entered into a future receivables sale agreement (“ Receivables Financing Receivables Financing Agreement Austin Purchaser April 2022 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. 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 April 28, 2024, or a liquidity event. The Company used the proceeds from the Note for general corporate purposes, and its working capital requirements, pending the availability of alternative debt financing. On May 31, 2024, as part of the May 2024 capital raise (see Note 10), the Lender converted his next four debt repayments for the period from June to September 2024 for a total amount of $100,000 in lieu of cash payment for the subscription agreement. August 2022 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 of June 30, 2024 ( Six Months Ending December 31, 2024 $ 1,126 Year Ending December 31, 2025 827 Year Ending December 31, 2026 - Year Ending December 31, 2027 - Year Ending December 31, 2028 - Thereafter 150 2,103 Debt discount (57 ) Total $ 2,046

Note 9 - (Loss) Per Share Appli

Note 9 - (Loss) Per Share Applicable to Common Stockholders	6 Months Ended
Note 9 - (Loss) Per Share Applicable to Common Stockholders	Jun. 30, 2024
Notes to Financial Statements
Earnings Per Share [Text Block]	NOTE 9 (LOSS) PER SHARE APPLICABLE TO COMMON STOCKHOLDERS Basic (loss) per common share is computed by dividing net income by the weighted average number of common shares outstanding during the reporting period. Diluted (loss) per common share is computed similar to basic (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. 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 six months ended June 30, June 30, 2024 2023 2024 2023 Net (loss) income - basic $ (967 ) $ 32 $ (2,012 ) $ (1,358 ) Reversal of gain due to change in fair value of warrant liability - (185 ) - - Net loss - diluted $ (967 ) $ (153 ) $ (2,012 ) $ (1,358 ) Weighted average shares outstanding - basic 228,988,755 216,372,777 224,795,559 214,987,456 Diluted preferred shares - 28,926,313 - - Weighted average shares outstanding - diluted 228,988,755 245,299,090 224,795,559 214,987,456 Basic earnings (loss) per share $ 0.00 $ 0.00 $ (0.01 ) $ (0.01 ) Diluted earnings (loss) per share $ 0.00 $ (0.00 ) $ (0.01 ) $ (0.01 ) The following securities were not included in the diluted net loss per share calculation because their effect was anti-dilutive as of the periods presented (in thousands): For the six months ended June 30, 2024 2023 Options 4,648 5,812 Warrants 40,338 40,338 Series A convertible preferred shares 28,588 28,926 Total 73,574 75,076

Note 10 - Stockholders' Equity

Note 10 - Stockholders' Equity	6 Months Ended
Note 10 - Stockholders' Equity	Jun. 30, 2024
Notes to Financial Statements
Equity [Text Block]	NOTE 10 STOCKHOLDERS EQUITY Conversion of Series A Preferred Shares During the six months ended June 30, 2024, the Company issued approximately 339,000 shares of Common Stock upon conversion of 1,501 shares of Series A Preferred. May 2024 Capital Raise On May 31, 2024, the Company entered into subscription agreements with investors for the sale of an aggregate of 20,375,000 shares of its common stock, par value $0.001 per share, at a purchase price per share of $0.08 (the “ Offering As part of the Offering, certain note holders converted their outstanding debt and future debt repayments for total amount of $600,000 in lieu of cash payment for the subscription agreement (see Note 8). The Company recognized a $75,000 debt extinguishment loss for the three and six months ended June 30, 2024.

Note 11 - Stock-based Compensat

Note 11 - Stock-based Compensation	6 Months Ended
Note 11 - Stock-based Compensation	Jun. 30, 2024
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 six months ended June 30, 2024 (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, 2024 5,272 $ 0.58 5.3 $ - Options forfeited/expired (624 ) 1.44 - - Outstanding at June 30, 2024 4,648 $ 0.46 5.3 $ - Options vested and exercisable at June 30, 2024 4,648 $ 0.46 5.3 $ - Restricted Stock Awards The following table summarizes restricted stock awards activities during the six months ended June 30, 2024 (all share amounts are in thousands): Number of Shares Weighted Average Grant Date Fair Value per Share Nonvested at January 1, 2024 10,095 $ 0.050 Restricted stock granted 525 0.041 Vested (3,414 ) - Forfeited (172 ) - Nonvested at June 30, 2024 7,034 $ 0.063 During the six months ended June 30, 2024, the Company granted 525,000 restricted stock awards (“ RSAs As of June 30, 2024, there was approximately $288,000 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 3.0 years. The Company recorded total stock-based compensation of approximately $117,000 and $82,000 during the six months ended June 30, 2024 and 2023 related to the RSAs, respectively.

Note 12 - Commitments and Conti

Note 12 - Commitments and Contingencies	6 Months Ended
Note 12 - Commitments and Contingencies	Jun. 30, 2024
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 June 30, 2024, the Company had operating lease liabilities of approximately $223,000 and right of use assets of approximately $219,000 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 six months ended June 30, 2024 and 2023 (amounts in thousands): For the three months ended For the six months ended June 30, June 30, 2024 2023 2024 2023 Operating leases Operating lease cost $ 113 $ 113 $ 225 $ 225 Variable lease cost - - - - Operating lease expense 113 113 225 225 Short-term lease rent expense 5 5 10 10 Total rent expense $ 118 $ 118 $ 235 $ 235 For the six months ended June 30, 2024 2023 Operating cash flows from operating leases $ 226 $ 202 Weighted-average remaining lease term – operating leases (in years) 0.74 1.58 Weighted-average discount rate – operating leases 12.0 % 12.0 % Maturities of our operating leases as of June 30, 2024, excluding short-term leases, are as follows (amounts in thousands): Six Months Ending December 31, 2024 $ 159 Year Ending December 31, 2025 75 Total 234 Less present value discount (11 ) Operating lease liabilities as of March 31, 2024 $ 223 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- Income Taxes

Note 13- Income Taxes	6 Months Ended
Note 13- Income Taxes	Jun. 30, 2024
Notes to Financial Statements
Income Tax Disclosure [Text Block]	NOTE 13 INCOME TAXES Income tax expense is comprised of domestic (US federal and state) income taxes at the applicable tax rates, adjusted for non-deductible expenses, stock compensation expenses, and other permanent differences. Our income tax provision may be affected by changes to our estimates. However, due to the full valuation allowance on our deferred tax assets, the net impact to our overall income tax expense is limited. Under Sections 382 and 383 of the Code, if a corporation undergoes an “ownership change” (generally defined as a greater than 50 percentage points (by value) in the ownership of its equity over a three-year period), the corporation’s ability to use its pre-change tax attributes to offset its post change income may be limited. We may have experienced such ownership changes in the past, and we may experience ownership changes in the future or subsequent shifts in our stock ownership, many of which are outside our control. As of December 31, 2023, we had state net operating losses ( "NOLs" For the six months ended June 30, 2024 and 2023, the Company's estimate for income taxes was not determined to be significant, and therefore, is not reflected in the Company's condensed consolidated financial statements and related disclosures.

Note 14 - Subsequent Events

Note 14 - Subsequent Events	6 Months Ended
Note 14 - Subsequent Events	Jun. 30, 2024
Notes to Financial Statements
Subsequent Events [Text Block]	NOTE 14 SUBSEQUENT EVENTS The Company evaluated subsequent events for their potential impact on the consolidated condensed financial statements and disclosures through August 19, 2024, the date the consolidated condensed financial statements were available to be issued, and determined that no subsequent events occurred that were reasonably expected to impact the consolidated condensed financial statements presented herein.

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended	6 Months Ended
Insider Trading Arrangements	Jun. 30, 2024	Jun. 30, 2024
Insider Trading Arr Line Items
Material Terms of Trading Arrangement [Text Block]		ITEM 5. OTHER INFORMATION During the quarter ended June 30, 2024, no
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

Significant Accounting Policies

Significant Accounting Policies (Policies)	6 Months Ended
Significant Accounting Policies (Policies)	Jun. 30, 2024
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.
Significant Accounting Policies [Policy Text Block]	Significant Accounting Policies There have been no material changes in the Company’s significant accounting policies to those previously disclosed in the 2023 Annual Report.
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Issued Accounting Standards, Not Yet Adopted Improvements to Reportable Segment Disclosures In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures (“ASU 2023-07”). ASU 2023-07 updates segment reporting disclosure requirements and brings about significant changes, particularly in the realm of transparency and accountability within organizations. The primary thrust of ASU 2023-07 is the inclusion of detailed disclosures regarding significant reportable segment expenses. These are expenses regularly provided to the Chief Operating Decision Maker (“CODM”) and are integral components of each reported measure reflecting a segment's profit or loss. Furthermore, the ASU mandates disclosure of the CODM's title, position, and a comprehensive explanation of how the reported measures of segment profit or loss factor into assessing segment performance and resource allocation decisions. This transparency aims to provide stakeholders with a clearer understanding of the decision-making processes within an organization and how segment performance is evaluated. Improvements to Income Tax Disclosures In December 2023, the FASB issued ASU No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures (ASU 2023-09), which improves the transparency of income tax disclosures by requiring consistent categories and greater disaggregation of information in the effective tax rate reconciliation and income taxes paid disaggregated by jurisdiction. It also includes certain other amendments to improve the effectiveness of income tax disclosures. This guidance will be effective for the annual periods beginning the year ended December 31, 2025. Early adoption is permitted. Upon adoption, the guidance can be applied prospectively or retrospectively. The Company does not expect the adoption of this guidance to have a material impact on its condensed consolidated financial statements. Scope Applications of Profits Interests and Similar Awards In March 2024, the FASB issued ASU No. 2024-01, “Compensation-Stock Compensation (Topic 718): Scope Applications of Profits Interests and Similar Awards” (ASU 2024-01). ASU 2024-01 adds an example to Topic 718 which illustrates how to apply the scope guidance to determine whether profits interests and similar awards should be accounted for as share-based payment arrangements under Topic 718 or under other U.S. GAAP. ASU 2024-01 is effective for annual periods beginning after December 15, 2024, although early adoption is permitted. Upon adoption, ASU 2024-01 is not expected to have an impact on the Company’s condensed consolidated financial statements.

Note 3 - Fair Value Measureme_2

Note 3 - Fair Value Measurements (Tables)	6 Months Ended
Note 3 - Fair Value Measurements (Tables)	Jun. 30, 2024
Notes Tables
Fair Value, Liabilities Measured on Recurring Basis [Table Text Block]	Fair Value at June 30, 2024 Total Level 1 Level 2 Level 3 Liabilities: Derivative liability - Warrants - - - - Total liabilities $ - $ - $ - $ - Fair Value at December 31, 2023 Total Level 1 Level 2 Level 3 Liabilities: Derivative liability - Warrants 79 - - 79 Total liabilities $ 79 $ - $ - $ 79
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	Derivative liability - Warrants Balance at January 1, 2024 $ 79 Change in fair value (79 ) Balance at June 30, 2024 $ -
Fair Value Measurement Inputs and Valuation Techniques [Table Text Block]	April 26, December 31, 2024 2023 Exercise price $ 0.4431 $ 0.4431 Contractual term (years) 0.07 0.32 Volatility (annual) 110.0 % 90.0 % Risk-free rate 4.5 % 5.4 % Dividend yield (per share) 0 % 0 %

Note 4 - Property and Equipme_2

Note 4 - Property and Equipment (Tables)	6 Months Ended
Note 4 - Property and Equipment (Tables)	Jun. 30, 2024
Notes Tables
Property, Plant and Equipment [Table Text Block]	June 30, December 31, Estimated Useful Life 2024 2023 (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 (945 ) (879 ) Net Property & Equipment $ 91 $ 157

Note 5 - Concentrations (Tables

Note 5 - Concentrations (Tables)	6 Months Ended
Note 5 - Concentrations (Tables)	Jun. 30, 2024
Notes Tables
Schedules of Concentration of Risk, by Risk Factor [Table Text Block]	For the three months ended June 30, For the six months ended June 30, 2024 2023 2024 2023 Vendor A 13 % 44 % - 62 % Vendor B - 12 % - 13 % Vendor C 44 % - 24 % - Vendor D - - 16 % - Vendor E - - 15 % - Vendor F - - 12 % - Vendor G 17 % - - - Vendor H 12 % - - - June 30, December 31, 2024 2023 Customer A $ 117,000 30 % $ 93,000 27 % Customer B $ 38,000 10 % $ 47,000 13 % Customer C $ 41,000 10 % $ 71,000 20 % Customer D $ 39,000 11 % Customer E $ 33,000 10 % Customer F $ 43,000 11 % - -

Note 7 - Accounts Payable and_2

Note 7 - Accounts Payable and Accrued Expenses (Tables)	6 Months Ended
Note 7 - Accounts Payable and Accrued Expenses (Tables)	Jun. 30, 2024
Notes Tables
Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]	June 30, December 31, 2024 2023 Accounts payable $ 1,626 $ 1,472 Accrued compensation 546 573 Accrued income taxes 128 128 Customer deposits 31 386 Other accrued expenses 685 287 $ 3,016 $ 2,846

Note 8 - Notes Payable (Tables)

Note 8 - Notes Payable (Tables)	6 Months Ended
Note 8 - Notes Payable (Tables)	Jun. 30, 2024
Notes Tables
Schedule of Maturities of Long-Term Debt [Table Text Block]	Six Months Ending December 31, 2024 $ 1,126 Year Ending December 31, 2025 827 Year Ending December 31, 2026 - Year Ending December 31, 2027 - Year Ending December 31, 2028 - Thereafter 150 2,103 Debt discount (57 ) Total $ 2,046

Note 9 - (Loss) Per Share App_2

Note 9 - (Loss) Per Share Applicable to Common Stockholders (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	For the three months ended For the six months ended June 30, June 30, 2024 2023 2024 2023 Net (loss) income - basic $ (967 ) $ 32 $ (2,012 ) $ (1,358 ) Reversal of gain due to change in fair value of warrant liability - (185 ) - - Net loss - diluted $ (967 ) $ (153 ) $ (2,012 ) $ (1,358 ) Weighted average shares outstanding - basic 228,988,755 216,372,777 224,795,559 214,987,456 Diluted preferred shares - 28,926,313 - - Weighted average shares outstanding - diluted 228,988,755 245,299,090 224,795,559 214,987,456 Basic earnings (loss) per share $ 0.00 $ 0.00 $ (0.01 ) $ (0.01 ) Diluted earnings (loss) per share $ 0.00 $ (0.00 ) $ (0.01 ) $ (0.01 )
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]	For the six months ended June 30, 2024 2023 Options 4,648 5,812 Warrants 40,338 40,338 Series A convertible preferred shares 28,588 28,926 Total 73,574 75,076

Note 11 - Stock-based Compens_2

Note 11 - Stock-based Compensation (Tables)	6 Months Ended
Note 11 - Stock-based Compensation (Tables)	Jun. 30, 2024
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, 2024 5,272 $ 0.58 5.3 $ - Options forfeited/expired (624 ) 1.44 - - Outstanding at June 30, 2024 4,648 $ 0.46 5.3 $ - Options vested and exercisable at June 30, 2024 4,648 $ 0.46 5.3 $ -
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, 2024 10,095 $ 0.050 Restricted stock granted 525 0.041 Vested (3,414 ) - Forfeited (172 ) - Nonvested at June 30, 2024 7,034 $ 0.063

Note 12 - Commitments and Con_2

Note 12 - Commitments and Contingencies (Tables)	6 Months Ended
Note 12 - Commitments and Contingencies (Tables)	Jun. 30, 2024
Notes Tables
Lease, Cost [Table Text Block]	For the three months ended For the six months ended June 30, June 30, 2024 2023 2024 2023 Operating leases Operating lease cost $ 113 $ 113 $ 225 $ 225 Variable lease cost - - - - Operating lease expense 113 113 225 225 Short-term lease rent expense 5 5 10 10 Total rent expense $ 118 $ 118 $ 235 $ 235 For the six months ended June 30, 2024 2023 Operating cash flows from operating leases $ 226 $ 202 Weighted-average remaining lease term – operating leases (in years) 0.74 1.58 Weighted-average discount rate – operating leases 12.0 % 12.0 %
Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]	Six Months Ending December 31, 2024 $ 159 Year Ending December 31, 2025 75 Total 234 Less present value discount (11 ) Operating lease liabilities as of March 31, 2024 $ 223

Note 1 - Description of the B_2

Note 1 - Description of the Business and Basis of Presentation (Details Textual) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Mar. 31, 2024	Dec. 31, 2023	Mar. 31, 2023	Dec. 31, 2022
Common Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.001		$ 0.001			$ 0.001
Operating Income (Loss)	$ 736,000	$ 42,000	$ 1,677,000	$ 1,559,000
Net Income (Loss) Attributable to Parent	967,000	(32,000)	2,012,000	1,358,000
Net Cash Provided by (Used in) Operating Activities			300,000	(124,000)
Equity, Attributable to Parent	296,000	$ (424,000)	296,000	$ (424,000)	$ 1,090,000	$ 107,000	$ (355,000)	$ (1,700,000)
Working Capital	$ 557,000		$ 557,000			$ 332,000

Note 3 - Fair Value Measureme_3

Note 3 - Fair Value Measurements (Details Textual) - USD ($) $ / shares in Units, $ in Millions	Apr. 26, 2019	Jun. 30, 2024	Dec. 31, 2023
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	Jun. 30, 2024	Dec. 31, 2023
Total liabilities	$ 0	$ 79
Fair Value, Recurring [Member]
Total liabilities	0	79
Total liabilities	0	79
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	0	79
Total liabilities	$ 0	$ 79

Note 3 - Fair Value Measureme_5

Note 3 - Fair Value Measurements - Changes in Level 3 Liabilities (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2024 USD ($)
Balance	$ 79
Change in fair value	(79)
Balance at March 31, 2023	$ 0

Note 3 - Fair Value Measureme_6

Note 3 - Fair Value Measurements - Unobservable Inputs Assumptions (Details)	Apr. 26, 2024	Dec. 31, 2023
Measurement Input, Exercise Price [Member]
Deriviative, measurement input	0.4431	0.4431
Measurement Input, Expected Term [Member]
Deriviative, measurement input	0.07	0.32
Measurement Input, Price Volatility [Member]
Deriviative, measurement input	1.10	0.90
Measurement Input, Risk Free Interest Rate [Member]
Deriviative, measurement input	0.045	0.054
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 ($)	6 Months Ended
Note 4 - Property and Equipment (Details Textual) - USD ($)	Jun. 30, 2024	Jun. 30, 2023
Depreciation, Depletion and Amortization, Nonproduction	$ 66,000	$ 80,000

Note 4 - Property and Equipme_4

Note 4 - Property and Equipment - Property and Equipment (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Property, plant, and equipment, gross	$ 1,036	$ 1,036
Accumulated depreciation	(945)	(879)
Property, Plant and Equipment, Net	91	157
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		12 Months Ended
Note 5 - Concentrations (Details Textual)	Jun. 30, 2024 USD ($)	Jun. 30, 2023	Jun. 30, 2024 USD ($)	Jun. 30, 2023	Dec. 31, 2023 USD ($)
Accounts Payable and Accrued Liabilities, Current	$ 3,016,000		$ 3,016,000		$ 2,846,000
Five Vendors [Member]
Accounts Payable and Accrued Liabilities, Current	$ 666,000		$ 666,000
Six Vendors [Member]
Accounts Payable and Accrued Liabilities, Current					$ 266,000
Inventory Purchases [Member] \| Supplier Concentration Risk [Member]
Number of Major Vendors	5	6	5	6
Inventory Purchases [Member] \| Supplier Concentration Risk [Member] \| Five Vendors [Member]
Concentration Risk, Percentage	86%		56%
Inventory Purchases [Member] \| Supplier Concentration Risk [Member] \| Six Vendors [Member]
Concentration Risk, Percentage		67%		75%
Accounts Receivable [Member] \| Customer Concentration Risk [Member]
Number of Major Customers			4		5
Accounts Receivable [Member] \| Customer Concentration Risk [Member] \| Four Customers [Member]
Concentration Risk, Percentage			61%
Accounts Receivable [Member] \| Customer Concentration Risk [Member] \| Five Customers [Member]
Concentration Risk, Percentage					81%

Note 5 - Concentrations - Sched

Note 5 - Concentrations - Schedule of Concentration Risk (Details) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Customer A [Member]
Accounts receivable	$ 117,000		$ 117,000		$ 93,000
Customer B [Member]
Accounts receivable	38,000		38,000		47,000
Customer C [Member]
Accounts receivable	41,000		41,000		71,000
Customer D [Member]
Accounts receivable					39,000
Customer E [Member]
Accounts receivable					33,000
Customer F [Member]
Accounts receivable	$ 43,000		$ 43,000		$ 0
Inventory Purchases [Member] \| Supplier Concentration Risk [Member] \| Vendor A [Member]
Concentration	13%	44%	0%	62%
Inventory Purchases [Member] \| Supplier Concentration Risk [Member] \| Vendor B [Member]
Concentration	0%	12%	0%	13%
Inventory Purchases [Member] \| Supplier Concentration Risk [Member] \| Vendor C [Member]
Concentration	44%	0%	24%	0%
Inventory Purchases [Member] \| Supplier Concentration Risk [Member] \| Vendor D [Member]
Concentration	0%	0%	16%	0%
Inventory Purchases [Member] \| Supplier Concentration Risk [Member] \| Vendor E [Member]
Concentration	0%	0%	15%	0%
Inventory Purchases [Member] \| Supplier Concentration Risk [Member] \| Vendor F [Member]
Concentration	0%	0%	12%	0%
Inventory Purchases [Member] \| Supplier Concentration Risk [Member] \| Vendor G [Member]
Concentration	17%	0%	0%	0%
Inventory Purchases [Member] \| Supplier Concentration Risk [Member] \| Vendor H [Member]
Concentration	12%	0%	0%	0%
Accounts Receivable [Member] \| Customer Concentration Risk [Member] \| Customer A [Member]
Concentration			30%		27%
Accounts Receivable [Member] \| Customer Concentration Risk [Member] \| Customer B [Member]
Concentration			10%		13%
Accounts Receivable [Member] \| Customer Concentration Risk [Member] \| Customer C [Member]
Concentration			10%		20%
Accounts Receivable [Member] \| Customer Concentration Risk [Member] \| Customer D [Member]
Concentration					11%
Accounts Receivable [Member] \| Customer Concentration Risk [Member] \| Customer E [Member]
Concentration					10%
Accounts Receivable [Member] \| Customer Concentration Risk [Member] \| Customer F [Member]
Concentration			11%		0%

Note 6 - Don Polly, LLC. (Detai

Note 6 - Don Polly, LLC. (Details Textual) - Don Polly, LLC [Member]	6 Months Ended
	Jun. 30, 2024
Percent of Net Income Received, Variable Interest Entity	100%
Percent of Net Loss Incurred Variable Interest Entity	100%

Note 7 - Accounts Payable and_3

Note 7 - Accounts Payable and Accrued Expenses - Accounts Payable (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Accounts payable	$ 1,626	$ 1,472
Accrued compensation	546	573
Accrued income taxes	128	128
Customer deposits	31	386
Other accrued expenses	685	287
Accounts Payable and Accrued Liabilities, Current	$ 3,016	$ 2,846

Note 8 - Notes Payable (Details

Note 8 - Notes Payable (Details Textual) - USD ($)						12 Months Ended
Note 8 - Notes Payable (Details Textual) - USD ($)	May 31, 2024	Dec. 13, 2023	Mar. 28, 2023	Aug. 17, 2022	Jun. 24, 2020	Dec. 31, 2023	Jun. 30, 2024	Jan. 24, 2024	Aug. 01, 2023	Apr. 06, 2022
Michael King [Member] \| Notes Payable, Other Payables [Member]
Debt Instrument, Face Amount										$ 1,000,000
Debt Instrument, Periodic Payment, Principal			$ 25,000
Debt Instrument, Interest Rate During Period			20%
Conversion Of January 2024 Note Into Shares Under Subscription Agreement [Member]
Debt Conversion, Original Debt, Amount	$ 500,000
Conversion of April 2022 Note to Shares Under Subscription Agreement [Member]
Debt Conversion, Original Debt, Amount	100,000
January 2024 Note [Member]
Debt Instrument, Face Amount								$ 500,000
Debt Instrument, Interest Rate, Stated Percentage								21%
Payment of Debt Interest Expense	$ 52,500
July 2023 Note Financing [Member] \| Related Party [Member]
Debt Instrument, Face Amount									$ 1,400,000
Debt Instrument, Interest Rate, Stated Percentage									21%
Debt Instrument, Periodic Payment, Principal						$ 1,070,000
Debt Instrument, Periodic Payment, Interest						$ 70,000
Notes Payable							$ 400,000
Receivables Financing Agreement [Member]
Debt Instrument, Face Amount		$ 750,000
Notes Payable							$ 426,000
Debt Instrument, Origination Fee		3%
Debt Instrument, Periodic Payment		$ 17,740
Debt Instrument, Total Payments to Be Made		$ 922,500
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	Jun. 30, 2024 USD ($)
Six Months Ending December 31, 2024	$ 1,126
Year Ending December 31, 2025	827
Year Ending December 31, 2026	0
Year Ending December 31, 2027	0
Year Ending December 31, 2028	0
Thereafter	150
Long-Term Debt, Gross	2,103
Debt discount	(57)
Total	$ 2,046

Note 9 - (Loss) Per Share App_3

Note 9 - (Loss) Per Share Applicable to Common Stockholders - Summary of Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Net (loss) income - basic	$ (967)	$ 32	$ (2,012)	$ (1,358)
Reversal of gain due to change in fair value of warrant liability	0	185	0	0
Net loss - diluted	$ (967)	$ (153)	$ (2,012)	$ (1,358)
Weighted average shares outstanding - basic (in shares)	228,988,755	216,372,777	224,795,559	214,987,456
Diluted preferred shares (in shares)	0	28,926,313	0	0
Weighted average shares outstanding - diluted (in shares)	228,988,755	245,299,090	224,795,559	214,987,456
Basic (in dollars per share)	$ 0	$ 0	$ (0.01)	$ (0.01)
Diluted (in dollars per share)	$ 0	$ 0	$ (0.01)	$ (0.01)

Note 9 - (Loss) Per Share App_4

Note 9 - (Loss) Per Share Applicable to Common Stockholders - Antidilutive Securities (Details) - shares shares in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Antidilutive securities (in shares)	73,574	75,076
Share-Based Payment Arrangement, Option [Member]
Antidilutive securities (in shares)	4,648	5,812
Warrant [Member]
Antidilutive securities (in shares)	40,338	40,338
Series A [Member]
Antidilutive securities (in shares)	28,588	28,926

Note 10 - Stockholders' Equity

Note 10 - Stockholders' Equity (Details Textual) - USD ($)		3 Months Ended		6 Months Ended
Note 10 - Stockholders' Equity (Details Textual) - USD ($)	May 31, 2024	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Common Stock, Par or Stated Value Per Share (in dollars per share)		$ 0.001		$ 0.001		$ 0.001
Proceeds from Issuance of Common Stock				$ 1,030,000	$ 0
Gain (Loss) on Extinguishment of Debt		$ (75,000)	$ 0	(75,000)	$ 35,000
Conversion of Debt into Shares Under Subscription Agreement [Member]
Debt Conversion, Original Debt, Amount	$ 600,000
Gain (Loss) on Extinguishment of Debt		$ (75,000)		$ (75,000)
Capital Raise Subscription Agreement [Member]
Stock Issued During Period, Shares, New Issues (in shares)	20,375,000
Common Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.001
Shares Issued, Price Per Share (in dollars per share)	$ 0.08
Proceeds from Issuance of Common Stock	$ 1,630,000
Conversion of Series A Preferred Stock to Common Stock [Member]
Conversion of Stock, Shares Issued				339,000
Conversion of Stock, Shares Converted				1,501

Note 11 - Stock-based Compens_3

Note 11 - Stock-based Compensation (Details Textual) - USD ($)		6 Months Ended
	Dec. 22, 2021	Jun. 30, 2024	Jun. 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		172,000
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		525,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition		3 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		$ 77,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Forfeited in Period		50,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount		$ 288,000
Share-Based Payment Arrangement, Expense		$ 117,000	$ 82,000

Note 11 - Stock-based Compens_4

Note 11 - Stock-based Compensation - Stock Option Activity (Details) - USD ($) $ / shares in Units, shares in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Outstanding, options (in shares)	5,272
Outstanding, options, weighted average exercise price (in dollars per share)	$ 0.58
Outstanding, options, contractual life (Year)	5 years 3 months 18 days	5 years 3 months 18 days
Outstanding, options, aggregate intrinsic value	$ 0	$ 0
Options forfeited/expired (in shares)	(624)
Options forfeited/expired, weighted average exercise price (in dollars per share)	$ 1.44
Outstanding, options (in shares)	4,648	5,272
Outstanding, options, weighted average exercise price (in dollars per share)	$ 0.46	$ 0.58
Options vested and exercisable, options (in shares)	4,648
Options vested and exercisable, weighted average exercise price (in dollars per share)	$ 0.46
Options vested and exercisable, aggregate intrinsic value	$ 0

Note 11 - Stock-based Compens_5

Note 11 - Stock-based Compensation - Restricted Stock Awards Activities (Details) - Restricted Stock [Member] shares in Thousands	6 Months Ended
	Jun. 30, 2024 $ / shares shares
Nonvested (in shares) \| shares	10,095
Nonvested, grant date fair value (in dollars per share) \| $ / shares	$ 0.05
Restricted stock granted (in shares) \| shares	525
Restricted stock granted, grant date fair value (in dollars per share) \| $ / shares	$ 0.041
Vested (in shares) \| shares	(3,414)
Vested, grant date fair value (in dollars per share) \| $ / shares	$ 0
Forfeited (in shares) \| shares	(172)
Forfeited, grant date fair value (in dollars per share) \| $ / shares	$ 0
Nonvested (in shares) \| shares	7,034
Nonvested, grant date fair value (in dollars per share) \| $ / shares	$ 0.063

Note 12 - Commitments and Con_3

Note 12 - Commitments and Contingencies (Details Textual) - USD ($)			3 Months Ended		6 Months Ended
	May 01, 2022	Nov. 01, 2019	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Jun. 15, 2023	Jun. 01, 2022
Operating Lease, Expense			$ 113,000	$ 113,000	$ 225,000	$ 225,000
Operating Lease, Liability			223,000		223,000
Operating Lease, Right-of-Use Asset			$ 219,000		219,000		$ 424,000
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					$ 138,000	$ 138,000
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		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Operating cash flows from operating leases			$ 226	$ 202
Operating lease cost	$ 113	$ 113	$ 225	$ 225
Weighted-average remaining lease term – operating leases (in years) (Year)	8 months 26 days	1 year 6 months 29 days	8 months 26 days	1 year 6 months 29 days
Weighted-average discount rate – operating leases	12%	12%	12%	12%
Variable lease cost	$ 0	$ 0	$ 0	$ 0
Operating lease expense	113	113	225	225
Short-term lease rent expense	5	5	10	10
Total rent expense	$ 118	$ 118	$ 235	$ 235

Note 12 - Commitments and Con_5

Note 12 - Commitments and Contingencies - Maturities of Operating Leases (Details)	Jun. 30, 2024 USD ($)
Nine Months Ending December 31, 2023	$ 159,000
Year Ending December 31, 2024	75,000
Total	234,000
Less present value discount	(11,000)
Operating lease liabilities as of March 31, 2023	$ 223,000

Note 13- Income Taxes (Details

Note 13- Income Taxes (Details Textual) $ in Millions	Dec. 31, 2023 USD ($)
State and Local Jurisdiction [Member]
Operating Loss Carryforwards	$ 8.5