Envirotech Vehicles (EVTV) 10-Q14 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. 09, 2024
Document Information [Line Items]
Entity Central Index Key	0001563568
Entity Registrant Name	Envirotech Vehicles, Inc.
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2024
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2024
Document Transition Report	false
Entity File Number	001-38078
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	46-0774222
Entity Address, Address Line One	1425 Ohlendorf Road
Entity Address, City or Town	Osceola
Entity Address, State or Province	AR
Entity Address, Postal Zip Code	72370
City Area Code	870
Local Phone Number	970-3355
Title of 12(b) Security	Common Stock, par value $0.00001 per share
Trading Symbol	EVTV
Security Exchange Name	NASDAQ
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		15,691,411

Consolidated Balance Sheets (Cu

Consolidated Balance Sheets (Current Period Unaudited) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
ASSETS
Cash and cash equivalents	$ 437,064	$ 456,719
Accounts receivable, net of allowance of $24,260 and $20,929 respectively	1,426,100	692,102
Inventory, net	6,703,221	6,830,593
Inventory deposits	2,857,314	3,300,388
Prepaid expenses	426,764	614,238
Other current assets	136,680	162,119
Total current assets	11,987,143	12,056,159
Property and equipment, net	384,291	320,687
Right-of-use asset	393,302	538,932
Goodwill	9,583,836	9,583,836
Other non-current assets	160,157	153,555
Total assets	22,508,729	22,653,169
Current liabilities:
Accounts payable	960,775	760,802
Accrued liabilities	864,488	452,236
Operating lease liability - short-term	317,121	291,263
Options liability, at fair value	874,639	0
Notes payable - current	1,264,063	269,245
Total current liabilities	4,281,086	1,773,546
Long-term liabilities
Operating lease liability - long-term	71,550	235,625
Notes payable - long-term	7,294	10,420
Total liabilities	4,359,930	2,019,591
Stockholders’ equity:
Preferred stock, 5,000,000 authorized, $0.00001 par value per share, none issued and outstanding as of June 30, 2024, and December 31, 2023	0	0
Common stock, 350,000,000 authorized, $0.00001 par value per share, 15,691,411 and 15,171,748 issued and outstanding as of June 30, 2024, and December 31, 2023, respectively	159	152
Additional paid-in capital	88,048,594	85,245,925
Accumulated deficit	(69,899,954)	(64,612,499)
Total stockholders’ equity	18,148,799	20,633,578
Total liabilities and stockholders’ equity	$ 22,508,729	$ 22,653,169

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Allowance	$ 24,260	$ 20,929
Preferred Stock, Shares Authorized (in shares)	5,000,000	5,000,000
Preferred stock, par value (in dollars per share)	$ 0.00001	$ 0.00001
Preferred Stock, Shares Outstanding (in shares)	0	0
Preferred stock, shares issued (in shares)	0	0
Common stock, shares authorized (in shares)	350,000,000	350,000,000
Common stock, par value (in dollars per share)	$ 0.00001	$ 0.00001
Common stock, shares issued (in shares)	15,691,411	15,171,748
Common stock, shares outstanding (in shares)	15,691,411	15,171,748

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
Consolidated Statements of Operations (Unaudited) - USD ($)	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Sales	$ 812,770	$ 2,132,880	$ 1,623,260	$ 2,656,079
Cost of sales	608,947	1,253,886	1,111,218	1,658,722
Gross profit	203,823	878,994	512,042	997,357
Operating expenses
General and administrative	1,466,748	2,041,146	4,660,999	4,206,678
Consulting	0	46,433	0	221,242
Research and development	61,616	57,924	131,880	128,812
Total operating expenses, net	1,528,364	2,145,503	4,792,879	4,556,732
Loss from operations	(1,324,541)	(1,266,509)	(4,280,837)	(3,559,375)
Other (expense)/income:
Interest (expense) income, net	(1,067)	13,949	(7,210)	46,102
Unrealized gain (loss) on financial instruments at fair value	570,519	0	(999,408)	0
Other expense	(3)	(1,469)	0	(8,664)
Total other (expense)/income	569,449	12,480	(1,006,618)	37,438
Loss before income taxes	(755,092)	(1,254,029)	(5,287,455)	(3,521,937)
Income tax expense	0	0	0	0
Net income loss	$ (755,092)	$ (1,254,029)	$ (5,287,455)	$ (3,521,937)
Net loss per share to common stockholders:
Basic and diluted (in dollars per share)	$ (0.05)	$ (0.08)	$ (0.34)	$ (0.23)
Weighted shares used in the computation of net loss per share:
Basic and diluted (in shares)	15,631,359	15,021,088	15,503,205	15,021,088

Consolidated Statement of Stock

Consolidated Statement of Stockholders' Equity (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance (in shares) at Dec. 31, 2022	15,021,088
Balance at Dec. 31, 2022	$ 150	$ 83,923,350	$ (51,928,520)	$ 31,994,980
Stock based compensation	0	87,144	0	87,144
Net loss	$ 0	0	(2,267,908)	(2,267,908)
Balance (in shares) at Mar. 31, 2023	15,021,088
Balance at Mar. 31, 2023	$ 150	84,010,494	(54,196,428)	29,814,216
Balance (in shares) at Dec. 31, 2022	15,021,088
Balance at Dec. 31, 2022	$ 150	83,923,350	(51,928,520)	31,994,980
Net loss				(3,521,937)
Balance (in shares) at Jun. 30, 2023	15,021,088
Balance at Jun. 30, 2023	$ 150	84,115,660	(55,450,457)	28,665,353
Balance (in shares) at Mar. 31, 2023	15,021,088
Balance at Mar. 31, 2023	$ 150	84,010,494	(54,196,428)	29,814,216
Stock based compensation	0	105,166	0	105,166
Net loss	$ 0	0	(1,254,029)	(1,254,029)
Balance (in shares) at Jun. 30, 2023	15,021,088
Balance at Jun. 30, 2023	$ 150	84,115,660	(55,450,457)	28,665,353
Balance (in shares) at Dec. 31, 2023	15,171,748
Balance at Dec. 31, 2023	$ 152	85,245,925	(64,612,499)	20,633,578
Common stock issued for cash (in shares)	348,889
Common stock issued for cash	$ 3	585,496		585,499
Stock based compensation	0	1,818,383	0	1,818,383
Net loss	$ 0	0	(4,532,363)	(4,532,363)
Balance (in shares) at Mar. 31, 2024	15,520,637
Balance at Mar. 31, 2024	$ 155	87,649,804	(69,144,862)	18,505,097
Balance (in shares) at Dec. 31, 2023	15,171,748
Balance at Dec. 31, 2023	$ 152	85,245,925	(64,612,499)	20,633,578
Net loss				(5,287,455)
Balance (in shares) at Jun. 30, 2024	15,691,411
Balance at Jun. 30, 2024	$ 159	88,048,594	(69,899,954)	18,148,799
Balance (in shares) at Mar. 31, 2024	15,520,637
Balance at Mar. 31, 2024	$ 155	87,649,804	(69,144,862)	18,505,097
Common stock issued for cash (in shares)	170,774
Common stock issued for cash	$ 4	363,745	0	363,749
Stock based compensation	0	35,045	0	35,045
Net loss	$ 0	0	(755,092)	(755,092)
Balance (in shares) at Jun. 30, 2024	15,691,411
Balance at Jun. 30, 2024	$ 159	$ 88,048,594	$ (69,899,954)	$ 18,148,799

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
Consolidated Statements of Cash Flows (Unaudited) - USD ($)	Jun. 30, 2024	Jun. 30, 2023
Cash flows from operating activities:
Net loss	$ (5,287,455)	$ (3,521,937)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	75,871	59,545
Unrealized loss on marketable securities	0	8,664
Unrealized loss on financial instruments at fair value	999,408	0
Stock based compensation expense	1,853,428	192,310
Changes in assets and liabilities:
Accounts receivable	(733,998)	(660,028)
Inventory	127,372	(1,266,924)
Inventory deposits	443,074	1,771,454
Prepaid expenses	187,474	356,742
Other assets	164,467	(66,143)
Accounts payable	195,786	317,469
Accrued liabilities	438,089	(264,486)
Other liabilities	(164,079)	0
Net cash used in operating activities	(1,700,563)	(3,073,334)
Cash flows from investing activities:
Purchase of property and equipment	(135,288)	(36,331)
Sale of marketable securities	0	1,329,599
Net cash (used in) provided by investing activities	(135,288)	1,293,268
Cash flows from financing activities:
Proceeds from issuance of common stock	949,248	0
Proceeds from issuance of convertible note	901,000	0
Proceeds from debt	232,067	0
Principal repayments on debt	(266,119)	(212,119)
Net cash provided by (used in) by financing activities	1,816,196	(212,119)
Net change in cash, restricted cash and cash equivalents	(19,655)	(1,992,185)
Cash, restricted cash and cash equivalents at the beginning of the period	456,719	2,825,467
Cash, restricted cash and cash equivalents at the end of the period	437,064	833,282
Supplemental cash flow disclosures:
Cash paid for interest expense	7,258	0
Cancellation of Convertible note cancelled and transferred to Notes payable - current	1,025,743	0
Capital expenditures unpaid on June 30, 2024	$ 4,187	$ 0

Note 1 - Organization and Opera

Note 1 - Organization and Operations	6 Months Ended
Note 1 - Organization and Operations	Jun. 30, 2024
Notes to Financial Statements
Nature of Operations [Text Block]	1. Organization and Operations Envirotech Vehicles, Inc. (the “Company”), including its consolidated subsidiaries, is a provider of purpose-built zero

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]	2. Summary of Significant Accounting Policies Basis of Presentation June 30, 2024 three six June 30, 2024 December 31, 2023 2022 10 March 28, 2024. three six June 30, 2024 not Principles of Consolidation Use of Estimates Fair Value of Financial Instruments 820, 820" three Level 1: Level 2: Level 3: no The Company does not 4 Revenue Recognition zero 606, 606" June 30, 2024 three June 30, 2024 six June 30, 2024 $ June 30, 2024 December 31, 2023, In applying ASC 606, ( 1 identify any contracts with customers; ( 2 determine if multiple performance obligations exist; ( 3 determine the transaction price; ( 4 allocate the transaction price to the respective obligation; and ( 5 recognize the revenue as the obligation is satisfied. Product revenue includes the sale of electric trucks and cargo vans. These sales represent a single performance obligation and revenue is recognized when the vehicle is delivered and the customer has accepted the vehicle and signed the appropriate documentation acknowledging receipt of the vehicle. At this time, the title of the vehicle is transferred to the customer. Cash and Cash Equivalents three zero June 30, 2024 December 31, 2023 Marketable Securities not zero June 30, 2024 December 31, 2023, Accounts Receivable and Allowance for Doubtful Accounts not June 30, 2024 December 31, 2023 may two nine not June 30, 2024 Inventory and Inventory Valuation Allowance not three not June 30, 2024 December 31, 2023 Inventory Deposits June 30, 2024 December 31, 2023 June 30, 2024 Income Taxes Accounting for Uncertainty in Income Taxes June 30, 2024 December 31, 2023 not Net Income (Loss) Per Share Diluted net loss per share is calculated by dividing the Company’s net loss applicable to common stockholders by the diluted weighted average number of shares of common stock outstanding during the period. The diluted weighted average number of shares of common stock outstanding is the basic weighted number of shares of common stock adjusted for any potentially dilutive debt or equity securities. As of June 30, 2024 Concentration of Credit Risk $250,000 may may no June 30, 2024. Impairment of Long-Lived Assets may not June 30, 2024 December 31, 2023 Goodwill not not first not not not The Company has determined that it has one June 30, 2024 not December 31, 2023 Research and Development three six June 30, 2024, three six June 30, 2023, Stock-Based Compensation 718, 718" three six June 30, 2024, three six June 30, 2023, Property and Equipment three five $2,000. Leases 842, 842” 10 As most of the Company’s leases do not The lease asset also reflects any prepaid rent, initial direct costs incurred and lease incentives received. The Company’s lease terms may Leases with an initial expected term of 12 not not Recent Accounting Pronouncements not not

Note 3 - Property and Equipment

Note 3 - Property and Equipment, Net	6 Months Ended
Note 3 - Property and Equipment, Net	Jun. 30, 2024
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	3. Property and Equipment, Net Components of property and equipment, net, consist of the following as of June 30, 2024 December 31, 2023 June 30, December 31, 2024 2023 Furniture and fixtures $ 67,895 $ 56,646 Leasehold improvements 164,824 136,847 Machinery & equipment 272,775 172,527 Vehicles 297,940 297,940 Test/Demo vehicles 30,685 30,685 Total property and equipment 834,119 694,645 Less accumulated depreciation (449,828 ) (373,958 ) Net property and equipment $ 384,291 $ 320,687 Depreciation expense was $36,659 and $75,871 for the three six June 30, 2024, three six June 30, 2023,

Note 4 - Debt

Note 4 - Debt	6 Months Ended
Note 4 - Debt	Jun. 30, 2024
Notes to Financial Statements
Debt Disclosure [Text Block]	4. Debt Notes Payable On July 15, 2022, August 2022, June 30, 2024 Effective August 20, 2023, nine September 2023, zero June 30, 2024 Effective June 15, 2024, nine July 2024, June 30, 2024 Convertible Note On January 18, 2024, third September 30, 2024. two The Company has elected to measure the Note and Options at fair value. In estimating the fair value of the Note, a Monte Carlo simulation model is applied. The required inputs include the current stock price, the risk-free rate and volatility of the common stock. The Note's fair value is classified as Level 2 820. 2 820. The net proceeds of $901,000 are bifurcated between the Note and the Options. The amount allocated to the Options is $431,405 which is the fair value on the date of the Note. The remaining proceeds received are allocated to the Note. Under the fair valuation election, both the Note and Options are remeasured to their respective fair values at the reporting date. Changes in fair values for the Note and Options are recorded as an unrealized gain or loss on convertible note fair value in Other (Expense)/Income in the Company's consolidated statements of operations for the three six June 30, 2024. three six June 30, 2024 three six June 30, 2024 On May 1, 2024, June 30, 2024, Amount 2024 $ 1,215,381 2025 102,825 2026 4,168 Total Payments $ 1,322,374

Note 5 - Stock Warrants

Note 5 - Stock Warrants	6 Months Ended
Note 5 - Stock Warrants	Jun. 30, 2024
Notes to Financial Statements
Warrants [Text Block]	5. Stock Warrants The Company’s outstanding warrants as of June 30, 2024 Number of Shares Exercise Price Remaining Contractual Life (years) Outstanding warrants expiring January 28, 2025 431,250 $ 10.00 0.58 Outstanding warrants expiring May 7, 2026 958,334 $ 20.00 1.85 Outstanding warrants on June 30, 2024 1,389,584 $ 17.43 1.43 The warrants issued pursuant to that certain Securities Purchase Agreement, dated as of December 24, 2020 ( two 13 four 20 may not ten may 2023. June 30, 2024,

Note 6 - Stock Options and Rest

Note 6 - Stock Options and Restricted Shares	6 Months Ended
Note 6 - Stock Options and Restricted Shares	Jun. 30, 2024
Notes to Financial Statements
Share-Based Payment Arrangement [Text Block]	6. Stock Options and Restricted Shares The outstanding options at June 30, 2024 Weighted Average Remaining Number of Exercise Contractual Life Shares Price (years) Outstanding at December 31, 2023 1,207,888 $ 3.71 8.53 Options granted (expired) during 3 months ended June 30, 2024: Options Granted at $2.11 Exercise Price 1,378,364 $ 2.11 Options Granted at $2.66 Exercise Price 25,000 $ 2.66 Options Granted at $2.44 Exercise Price 100,000 $ 2.44 Options Granted at $1.50 Exercise Price 800,000 $ 1.50 Options Granted at $2.75 Exercise Price 2,000,000 $ 2.75 Options forfeited at $2.65 Exercise Price (7,222 ) $ 2.65 Options Granted at $1.76 Exercise Price 100,000 $ 1.76 Options Granted at $1.49 Exercise Price 20,000 $ 1.49 Options Granted at $2.20 Exercise Price 20,000 $ 2.20 Outstanding at June 30, 2024 5,644,030 Outstanding Options at $2.00 Exercise Price 250,000 $ 2.00 7.52 Outstanding Options at $2.40 Exercise Price 90,893 $ 2.40 7.52 Outstanding Options at $9.00 Exercise Price 256,750 $ 9.00 6.48 Outstanding Options at $26.20 Exercise Price 6,750 $ 26.20 3.82 Outstanding options at $2.65 Exercise Price 7,778 $ 2.65 8.80 Outstanding Options Granted at $2.10 Exercise Price 588,495 $ 2.10 9.03 Outstanding Options at $2.11 Exercise Price 1,378,364 $ 2.11 9.72 Outstanding Options at $2.66 Exercise Price 25,000 $ 2.66 9.62 Outstanding Options at $2.44 Exercise Price 100,000 $ 2.44 9.65 Outstanding Options at $1.50 Exercise Price 800,000 $ 1.50 2.55 Outstanding Options at $2.75 Exercise Price 2,000,000 $ 2.75 2.60 Options Granted at $1.76 Exercise Price 100,000 $ 1.76 9.99 Options Granted at $1.49 Exercise Price 20,000 $ 1.49 9.99 Options Granted at $2.20 Exercise Price 20,000 $ 2.20 9.98 Outstanding at June 30, 2024 5,644,030 $ 2.59 5.83 At June 30, 2024 On January 18, 2024, 4 4 On February 14, 2024, tenth On February 23, 2024, tenth On April 17, 2024, tenth On June 3, 2024, tenth On June 17, 2024, tenth As of June 30, 2024 On February 28, 2024, June 30, 2024, not no February 5, 2027. Restricted Shares In November 2023, six three six June 30, 2024

Note 7 - Related Party Transact

Note 7 - Related Party Transactions	6 Months Ended
Note 7 - Related Party Transactions	Jun. 30, 2024
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	7. Related Party Transactions The Company has entered into lease agreements with SRI Professional Services, Incorporated (“SRI”), pursuant to which the Company leases equipment used in connection with the operation of its business (the “SRI Equipment Leases”). Phillip W. Oldridge, the Company’s Chief Executive Officer and Chairman of the Company's Board of Directors (the "Board"), serves as an executive officer and a member of the board of directors of SRI. The SRI Equipment Leases provide for the leasing of two January 1, 2020 December 1, 2019, three six June 30, 2024, The Company has entered into a commercial lease agreement (the “ABCI Office Lease”) with Alpha Bravo Charlie, Inc. (“ABCI”) that commenced on April 1, 2020, three six June 30, 2024, The Company incurred $37,500 and $75,000 of costs related to engineering consulting services from 42Motorsports three six June 30, 2024,

Note 8 - Commitments

Note 8 - Commitments	6 Months Ended
Note 8 - Commitments	Jun. 30, 2024
Notes to Financial Statements
Commitments Disclosure [Text Block]	8. Commitments Other Agreements On December 31, 2021, March 1, 2021, one twelve January 1, 2022, one no On March 28, 2023, two two July 1, 2023 September 1, 2023. 10 On March 18, 2024, 200 13

Note 9 - Contingencies

Note 9 - Contingencies	6 Months Ended
Note 9 - Contingencies	Jun. 30, 2024
Notes to Financial Statements
Legal Matters and Contingencies [Text Block]	9. Contingencies Except as set forth below, we know of no no 5% GreenPower Litigation On December 17, 2019, No. 1914285, February 2, 2020, On or about July 18, 2021, No. S207532. not On February 8, 2022, No. 5:22 00252 On May 10, 2022, not

Note 10 - Leases

Note 10 - Leases	6 Months Ended
Note 10 - Leases	Jun. 30, 2024
Notes to Financial Statements
Lessee, Operating Leases [Text Block]	10. Leases Operating leases The Company has active operating lease arrangements for office space and warehouse facilities. The Company is typically required to make fixed minimum rent payments relating to its right to use the underlying leased assets. Although these leases have terms that are either month-to-month or terms that are one fourth 2023 842. On March 28, 2023, two two July 1, 2023 ( September 1, 2023. not fourth 2023. fourth 2023, two first second may 842 The Company's lease agreements do not ROU assets at June 30, 2024 June 30, 2024, Quantitative information regarding the Company’s leases is as follows: Six Months Ended June 30, 2024 2023 Lease expenses Operating lease expenses $ 178,536 $ — Short-term lease expenses 33,057 117,540 Total lease cost $ 211,593 $ 117,540 Other information Cash paid for the amounts included in the measurement of lease liabilities for operating leases: Operating cash flows $ 171,124 $ — Weighted-average remaining lease term (in years): Operating leases 1.25 — Weighted-average discount rate: Operating leases 14 % — % Future minimum payments under operating leases are as follows: 2024 $ 175,849 2025 248,873 Total payments $ 424,722

Note 11 - Subsequent Events

Note 11 - Subsequent Events	6 Months Ended
Note 11 - Subsequent Events	Jun. 30, 2024
Notes to Financial Statements
Subsequent Events [Text Block]	11. Subsequent Events The Company evaluates subsequent events that have occurred after the balance sheet date but before the consolidated financial statements are issued. There are two 1 2 not On August 9, 2024, September 1, 2024 August 31, 2026. 21 On August 13, 2024, January 1, 2026. August 13, 2024.

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]		5. None
Rule 10b5-1 Arrangement Terminated [Flag]	false
Rule 10b5-1 Arrangement Adopted [Flag]	false
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false

Significant Accounting Policies

Significant Accounting Policies (Policies)	6 Months Ended
Significant Accounting Policies (Policies)	Jun. 30, 2024
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation June 30, 2024 three six June 30, 2024 December 31, 2023 2022 10 March 28, 2024. three six June 30, 2024 not
Consolidation, Policy [Policy Text Block]	Principles of Consolidation
Use of Estimates, Policy [Policy Text Block]	Use of Estimates
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value of Financial Instruments 820, 820" three Level 1: Level 2: Level 3: no The Company does not 4
Revenue from Contract with Customer [Policy Text Block]	Revenue Recognition zero 606, 606" June 30, 2024 three June 30, 2024 six June 30, 2024 $ June 30, 2024 December 31, 2023, In applying ASC 606, ( 1 identify any contracts with customers; ( 2 determine if multiple performance obligations exist; ( 3 determine the transaction price; ( 4 allocate the transaction price to the respective obligation; and ( 5 recognize the revenue as the obligation is satisfied. Product revenue includes the sale of electric trucks and cargo vans. These sales represent a single performance obligation and revenue is recognized when the vehicle is delivered and the customer has accepted the vehicle and signed the appropriate documentation acknowledging receipt of the vehicle. At this time, the title of the vehicle is transferred to the customer.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents three zero June 30, 2024 December 31, 2023
Marketable Securities, Policy [Policy Text Block]	Marketable Securities not zero June 30, 2024 December 31, 2023,
Accounts Receivable [Policy Text Block]	Accounts Receivable and Allowance for Doubtful Accounts not June 30, 2024 December 31, 2023 may two nine not June 30, 2024
Inventory, Policy [Policy Text Block]	Inventory and Inventory Valuation Allowance not three not June 30, 2024 December 31, 2023
Inventory Deposits [Policy Text Block]	Inventory Deposits June 30, 2024 December 31, 2023 June 30, 2024
Income Tax, Policy [Policy Text Block]	Income Taxes
Income Tax Uncertainties, Policy [Policy Text Block]	Accounting for Uncertainty in Income Taxes June 30, 2024 December 31, 2023 not
Earnings Per Share, Policy [Policy Text Block]	Net Income (Loss) Per Share Diluted net loss per share is calculated by dividing the Company’s net loss applicable to common stockholders by the diluted weighted average number of shares of common stock outstanding during the period. The diluted weighted average number of shares of common stock outstanding is the basic weighted number of shares of common stock adjusted for any potentially dilutive debt or equity securities. As of June 30, 2024
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Concentration of Credit Risk $250,000 may may no June 30, 2024.
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Impairment of Long-Lived Assets may not June 30, 2024 December 31, 2023
Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]	Goodwill not not first not not not The Company has determined that it has one June 30, 2024 not December 31, 2023
Research and Development Expense, Policy [Policy Text Block]	Research and Development three six June 30, 2024, three six June 30, 2023,
Share-Based Payment Arrangement [Policy Text Block]	Stock-Based Compensation 718, 718" three six June 30, 2024, three six June 30, 2023,
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment three five $2,000.
Lessee, Leases [Policy Text Block]	Leases 842, 842” 10 As most of the Company’s leases do not The lease asset also reflects any prepaid rent, initial direct costs incurred and lease incentives received. The Company’s lease terms may Leases with an initial expected term of 12 not not
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements not not

Note 3 - Property and Equipme_2

Note 3 - Property and Equipment, Net (Tables)	6 Months Ended
Note 3 - Property and Equipment, Net (Tables)	Jun. 30, 2024
Notes Tables
Property, Plant and Equipment [Table Text Block]	June 30, December 31, 2024 2023 Furniture and fixtures $ 67,895 $ 56,646 Leasehold improvements 164,824 136,847 Machinery & equipment 272,775 172,527 Vehicles 297,940 297,940 Test/Demo vehicles 30,685 30,685 Total property and equipment 834,119 694,645 Less accumulated depreciation (449,828 ) (373,958 ) Net property and equipment $ 384,291 $ 320,687

Note 4 - Debt (Tables)

Note 4 - Debt (Tables)	6 Months Ended
Note 4 - Debt (Tables)	Jun. 30, 2024
Notes Tables
Schedule of Maturities of Long-Term Debt [Table Text Block]	Amount 2024 $ 1,215,381 2025 102,825 2026 4,168 Total Payments $ 1,322,374

Note 5 - Stock Warrants (Tables

Note 5 - Stock Warrants (Tables)	6 Months Ended
Note 5 - Stock Warrants (Tables)	Jun. 30, 2024
Notes Tables
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]	Number of Shares Exercise Price Remaining Contractual Life (years) Outstanding warrants expiring January 28, 2025 431,250 $ 10.00 0.58 Outstanding warrants expiring May 7, 2026 958,334 $ 20.00 1.85 Outstanding warrants on June 30, 2024 1,389,584 $ 17.43 1.43

Note 6 - Stock Options and Re_2

Note 6 - Stock Options and Restricted Shares (Tables)	6 Months Ended
Note 6 - Stock Options and Restricted Shares (Tables)	Jun. 30, 2024
Notes Tables
Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Vested and Expected to Vest, Outstanding [Table Text Block]	Weighted Average Remaining Number of Exercise Contractual Life Shares Price (years) Outstanding at December 31, 2023 1,207,888 $ 3.71 8.53 Options granted (expired) during 3 months ended June 30, 2024: Options Granted at $2.11 Exercise Price 1,378,364 $ 2.11 Options Granted at $2.66 Exercise Price 25,000 $ 2.66 Options Granted at $2.44 Exercise Price 100,000 $ 2.44 Options Granted at $1.50 Exercise Price 800,000 $ 1.50 Options Granted at $2.75 Exercise Price 2,000,000 $ 2.75 Options forfeited at $2.65 Exercise Price (7,222 ) $ 2.65 Options Granted at $1.76 Exercise Price 100,000 $ 1.76 Options Granted at $1.49 Exercise Price 20,000 $ 1.49 Options Granted at $2.20 Exercise Price 20,000 $ 2.20 Outstanding at June 30, 2024 5,644,030 Outstanding Options at $2.00 Exercise Price 250,000 $ 2.00 7.52 Outstanding Options at $2.40 Exercise Price 90,893 $ 2.40 7.52 Outstanding Options at $9.00 Exercise Price 256,750 $ 9.00 6.48 Outstanding Options at $26.20 Exercise Price 6,750 $ 26.20 3.82 Outstanding options at $2.65 Exercise Price 7,778 $ 2.65 8.80 Outstanding Options Granted at $2.10 Exercise Price 588,495 $ 2.10 9.03 Outstanding Options at $2.11 Exercise Price 1,378,364 $ 2.11 9.72 Outstanding Options at $2.66 Exercise Price 25,000 $ 2.66 9.62 Outstanding Options at $2.44 Exercise Price 100,000 $ 2.44 9.65 Outstanding Options at $1.50 Exercise Price 800,000 $ 1.50 2.55 Outstanding Options at $2.75 Exercise Price 2,000,000 $ 2.75 2.60 Options Granted at $1.76 Exercise Price 100,000 $ 1.76 9.99 Options Granted at $1.49 Exercise Price 20,000 $ 1.49 9.99 Options Granted at $2.20 Exercise Price 20,000 $ 2.20 9.98 Outstanding at June 30, 2024 5,644,030 $ 2.59 5.83

Note 10 - Leases (Tables)

Note 10 - Leases (Tables)	6 Months Ended
Note 10 - Leases (Tables)	Jun. 30, 2024
Notes Tables
Lease, Cost [Table Text Block]	Six Months Ended June 30, 2024 2023 Lease expenses Operating lease expenses $ 178,536 $ — Short-term lease expenses 33,057 117,540 Total lease cost $ 211,593 $ 117,540 Other information Cash paid for the amounts included in the measurement of lease liabilities for operating leases: Operating cash flows $ 171,124 $ — Weighted-average remaining lease term (in years): Operating leases 1.25 — Weighted-average discount rate: Operating leases 14 % — %
Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]	2024 $ 175,849 2025 248,873 Total payments $ 424,722

Note 2 - Summary of Significa_2

Note 2 - Summary of Significant Accounting Policies (Details Textual)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2024 USD ($) shares	Jun. 30, 2023 USD ($)	Jun. 30, 2024 USD ($) shares	Jun. 30, 2023 USD ($)	Dec. 31, 2023 USD ($) shares
Accounts Receivable, after Allowance for Credit Loss, Current	$ 1,426,100		$ 1,426,100		$ 692,102
Restricted Cash, Current	0		0		0
Accounts Receivable, before Allowance for Credit Loss, Current	1,450,360		1,450,360		713,031
Accounts Receivable, Allowance for Credit Loss, Current	24,260		24,260		20,929
Inventory, Finished Goods, Gross	6,715,650		6,715,650		6,843,022
Inventory Valuation Reserves					12,429
Inventory, Net	6,703,221		6,703,221		6,830,593
Inventory Deposits	$ 2,857,314		$ 2,857,314		$ 3,300,388
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number (in shares) \| shares	5,644,030		5,644,030		1,207,888
Class of Warrant or Right, Outstanding (in shares) \| shares	1,389,584		1,389,584
Maximum Insured Funds, FDIC and SPIC	$ 750,000		$ 750,000
Maximum Cash Insured	500,000		500,000
Extra Insurance by SPIC, Cap, Unlimited Per Customer Securities	1,000,000,000		1,000,000,000
Impairment, Long-Lived Asset, Held-for-Use			$ 0		$ 0
Number of Reporting Units			1
Goodwill	9,583,836		$ 9,583,836		9,583,836
Goodwill, Impairment Loss					$ 5,098,784
Research and Development Expense	61,616	$ 57,924	131,880	$ 128,812
Share-Based Payment Arrangement, Expense	$ 35,045	$ 105,166	$ 1,853,428	$ 192,310
Minimum [Member]
Property, Plant and Equipment, Useful Life (Year)	3 years		3 years
Maximum [Member]
Property, Plant and Equipment, Useful Life (Year)	5 years		5 years
Three Vehicles [Member]
Inventory Valuation Reserves	$ 12,429		$ 12,429
Customer Concentration Risk [Member] \| Revenue Benchmark [Member]
Number of Major Customers	1
Customer Concentration Risk [Member] \| Revenue Benchmark [Member] \| One Customer [Member]
Concentration Risk, Percentage	100%		73%
Customer Concentration Risk [Member] \| Accounts Receivable [Member]
Number of Major Customers	1		1
Customer Concentration Risk [Member] \| Accounts Receivable [Member] \| One Customer [Member]
Concentration Risk, Percentage	56%
Supplier Concentration Risk [Member] \| Deposits Outstanding [Member]
Number of Vendors			1
Supplier Concentration Risk [Member] \| Deposits Outstanding [Member] \| One Vendor [Member]
Concentration Risk, Percentage			97%

Note 3 - Property and Equipme_3

Note 3 - Property and Equipment, Net (Details Textual) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Depreciation	$ 36,659	$ 30,561	$ 75,871	$ 59,545

Note 3 - Property and Equipme_4

Note 3 - Property and Equipment, Net - Components of Property and Equipment, Net (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Total property and equipment	$ 834,119	$ 694,645
Less accumulated depreciation	(449,828)	(373,958)
Net property and equipment	384,291	320,687
Furniture and Fixtures [Member]
Total property and equipment	67,895	56,646
Leasehold Improvements [Member]
Total property and equipment	164,824	136,847
Machinery and Equipment [Member]
Total property and equipment	272,775	172,527
Vehicles [Member]
Total property and equipment	297,940	297,940
Test/Demo Vehicles [Member]
Total property and equipment	$ 30,685	$ 30,685

Note 4 - Debt (Details Textual)

Note 4 - Debt (Details Textual) - USD ($)					3 Months Ended		6 Months Ended
Note 4 - Debt (Details Textual) - USD ($)	Jun. 15, 2024	Jan. 18, 2024	Aug. 20, 2023	Jul. 15, 2022	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Notes Payable, Current					$ 1,264,063		$ 1,264,063		$ 269,245
Notes Payable, Noncurrent					7,294		7,294		10,420
Proceeds from Convertible Debt							901,000	$ 0
Derivative Liability, Current					874,639		874,639		$ 0
Unrealized Gain (Loss) on Hybrid Instrument, Net					570,519	$ 0	(999,408)	$ 0
Second Premium Financing Agreement [Member]
Debt Instrument, Face Amount			$ 467,074
Debt Instrument, Term (Month)			9 months
Debt Instrument, Periodic Payment			$ 53,675
Notes Payable					0		0
Debt Instrument, Interest Rate, Stated Percentage			8.20%
Premium Financing Agreement [Member]
Debt Instrument, Face Amount	$ 232,067
Debt Instrument, Term (Month)	9 months
Debt Instrument, Periodic Payment	$ 24,093
Notes Payable					232,067		232,067
Debt Instrument, Interest Rate, Stated Percentage	8.25%
Convertible Note Agreement [Member]
Debt Instrument, Face Amount		$ 1,000,000
Debt Instrument, Fee Amount		$ 99,000
Debt Instrument, Convertible, Conversion Price (in dollars per share)		$ 1.5
Debt Instrument, Convertible Price, Percentage of Share Price		90%
Derivative Options, Granted (in shares)		800,000
Derivative Options, Value Per Share (in dollars per share)		$ 1.5
Derivative Options, Term (Year)		2 years
Proceeds from Convertible Debt							901,000
Derivative Liability, Current					431,405		431,405
Convertible Note Agreement [Member] \| Note Portion of Hybrid Note [Member]
Unrealized Gain (Loss) on Hybrid Instrument, Net					1,323		(556,174)
Convertible Note Agreement [Member] \| Option Portion of Hybrid Note [Member]
Unrealized Gain (Loss) on Hybrid Instrument, Net					569,196		(443,234)
Note Replacing Convertible Note [Member]
Notes Payable, Current					1,025,744		1,025,744
Facility Grounds Equipment Loans [Member]
Debt Instrument, Face Amount				$ 25,007
Debt Instrument, Term (Month)				36 months
Debt Instrument, Periodic Payment				$ 521
Notes Payable					13,545		13,545
Notes Payable, Current					6,252		6,252
Notes Payable, Noncurrent					$ 7,293		$ 7,293

Note 4 - Debt - Future Annual M

Note 4 - Debt - Future Annual Minimum Principal Payments (Details)	Jun. 30, 2024 USD ($)
2024	$ 1,215,381
2025	102,825
2026	4,168
Total Payments	$ 1,322,374

Note 5 - Stock Warrants (Detail

Note 5 - Stock Warrants (Details Textual) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Jun. 30, 2024
Class of Warrants or Rights, Expired During Period (in shares)	12,833
Class of Warrant or Right, Intrinsic Value		$ 0

Note 5 - Stock Warrants - Summa

Note 5 - Stock Warrants - Summary of Warrants (Details)	6 Months Ended
Note 5 - Stock Warrants - Summary of Warrants (Details)	Jun. 30, 2024 $ / shares shares
Number of shares (in shares) \| shares	1,389,584
Exercise price (in dollars per share) \| $ / shares	$ 17.43
Remaining contractual life (Year)	1 year 5 months 4 days
Warrant One [Member]
Number of shares (in shares) \| shares	431,250
Exercise price (in dollars per share) \| $ / shares	$ 10
Remaining contractual life (Year)	6 months 29 days
Warrant Two [Member]
Number of shares (in shares) \| shares	958,334
Exercise price (in dollars per share) \| $ / shares	$ 20
Remaining contractual life (Year)	1 year 10 months 6 days

Note 5 - Stock Warrants - Sum_2

Note 5 - Stock Warrants - Summary of Warrants (Details) (Parentheticals)	Jun. 30, 2024
Warrant One [Member]
Maturity date	Jan. 28, 2025
Warrant Two [Member]
Maturity date	May 07, 2026

Note 6 - Stock Options and Re_3

Note 6 - Stock Options and Restricted Shares (Details Textual) - USD ($)

1 Months Ended

3 Months Ended

6 Months Ended

Jun. 17, 2024

Jun. 03, 2024

Apr. 17, 2024

Feb. 28, 2024

Feb. 23, 2024

Feb. 14, 2024

Jan. 18, 2024

Jan. 07, 2022

Nov. 30, 2023

Jun. 30, 2024

Jun. 30, 2023

Jun. 30, 2024

Jun. 30, 2023

Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Number (in shares)

3,474,307

Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Intrinsic Value

$ 351,400

Share-Based Payment Arrangement, Expense

35,045

$ 105,166

1,853,428

$ 192,310

Chief Financial Officer [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)

100,000

Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in dollars per share)

$ 2.44

Share-Based Payment Arrangement, Option [Member] | Chief Financial Officer [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award, Expiration Period (Year)

10 years

Performance Options [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)

2,000,000

Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in dollars per share)

$ 2.75

Restricted Stock [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)

6 months

Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)

65,660

Share-Based Payment Arrangement, Expense

$ 8,122

$ 58,671

Share-Based Payment Arrangement, Employee [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)

100,000

20,000

25,000

Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in dollars per share)

$ 1.76

$ 1.49

$ 2.2

$ 2.66

Share-Based Payment Arrangement, Employee [Member] | Share-Based Payment Arrangement, Option [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)

36 months

36 years

Share-Based Compensation Arrangement by Share-Based Payment Award, Expiration Period (Year)

10 years

Convertible Note Agreement [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)

800,000

Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in dollars per share)

$ 1.5

Note 6 - Stock Options and Re_4

Note 6 - Stock Options and Restricted Shares - Stock Options Outstanding (Details) - $ / shares	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Outstanding (in shares)	1,207,888
Outstanding Options, weighted average exercise price (in dollars per share)	$ 3.71
Outstanding, weighted average remaining contractual term (Year)	5 years 9 months 29 days	8 years 6 months 10 days
Outstanding (in shares)	5,644,030	1,207,888
Outstanding Options, weighted average exercise price (in dollars per share)	$ 2.59	$ 3.71
Options at 2.11 [Member]
Outstanding, weighted average remaining contractual term (Year)	9 years 8 months 19 days
Options Granted (in shares)	1,378,364
Options Granted, Exercise Price (in dollars per share)	$ 2.11
Outstanding (in shares)	1,378,364
Outstanding Options, weighted average exercise price (in dollars per share)	$ 2.11
Options at 2.66 [Member]
Outstanding, weighted average remaining contractual term (Year)	9 years 7 months 13 days
Options Granted (in shares)	25,000
Options Granted, Exercise Price (in dollars per share)	$ 2.66
Outstanding (in shares)	25,000
Outstanding Options, weighted average exercise price (in dollars per share)	$ 2.66
Options at $2.44 [Member]
Outstanding, weighted average remaining contractual term (Year)	9 years 7 months 24 days
Options Granted (in shares)	100,000
Options Granted, Exercise Price (in dollars per share)	$ 2.44
Outstanding (in shares)	100,000
Outstanding Options, weighted average exercise price (in dollars per share)	$ 2.44
Options at $1.50 [Member]
Outstanding, weighted average remaining contractual term (Year)	2 years 6 months 18 days
Options Granted (in shares)	800,000
Options Granted, Exercise Price (in dollars per share)	$ 1.5
Outstanding (in shares)	800,000
Outstanding Options, weighted average exercise price (in dollars per share)	$ 1.5
Options at $2.75 [Member]
Outstanding, weighted average remaining contractual term (Year)	2 years 7 months 6 days
Options Granted (in shares)	2,000,000
Options Granted, Exercise Price (in dollars per share)	$ 2.75
Outstanding (in shares)	2,000,000
Outstanding Options, weighted average exercise price (in dollars per share)	$ 2.75
Option at $2.65 [Member]
Outstanding, weighted average remaining contractual term (Year)	8 years 9 months 18 days
Options forfeited at $2.65 Exercise Price (in shares)	(7,222)
Cancelled / Forfeited, weighted average exercise price (in dollars per share)	$ 2.65
Outstanding (in shares)	7,778
Outstanding Options, weighted average exercise price (in dollars per share)	$ 2.65
Options at $1.76 [Member]
Outstanding, weighted average remaining contractual term (Year)	9 years 11 months 26 days
Options Granted (in shares)	100,000
Options Granted, Exercise Price (in dollars per share)	$ 1.76
Outstanding (in shares)	100,000
Outstanding Options, weighted average exercise price (in dollars per share)	$ 1.76
Options at $1.49 [Member]
Outstanding, weighted average remaining contractual term (Year)	9 years 11 months 26 days
Options Granted (in shares)	20,000
Options Granted, Exercise Price (in dollars per share)	$ 1.49
Outstanding (in shares)	20,000
Outstanding Options, weighted average exercise price (in dollars per share)	$ 1.49
Options at $2.20 [Member]
Outstanding, weighted average remaining contractual term (Year)	9 years 11 months 23 days
Options Granted (in shares)	20,000
Options Granted, Exercise Price (in dollars per share)	$ 2.2
Outstanding (in shares)	20,000
Outstanding Options, weighted average exercise price (in dollars per share)	$ 2.2
Option at 2.00 [Member]
Outstanding, weighted average remaining contractual term (Year)	7 years 6 months 7 days
Outstanding (in shares)	250,000
Outstanding Options, weighted average exercise price (in dollars per share)	$ 2
Options at $2.40 [Member]
Outstanding, weighted average remaining contractual term (Year)	7 years 6 months 7 days
Outstanding (in shares)	90,893
Outstanding Options, weighted average exercise price (in dollars per share)	$ 2.4
Option at $9.00 [Member]
Outstanding, weighted average remaining contractual term (Year)	6 years 5 months 23 days
Outstanding (in shares)	256,750
Outstanding Options, weighted average exercise price (in dollars per share)	$ 9
Options at 26.20 [Member]
Outstanding, weighted average remaining contractual term (Year)	3 years 9 months 25 days
Outstanding (in shares)	6,750
Outstanding Options, weighted average exercise price (in dollars per share)	$ 26.2
Option at $2.10 [Member]
Outstanding, weighted average remaining contractual term (Year)	9 years 10 days
Outstanding (in shares)	588,495
Outstanding Options, weighted average exercise price (in dollars per share)	$ 2.1

Note 7 - Related Party Transa_2

Note 7 - Related Party Transactions (Details Textual) - USD ($)	3 Months Ended	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2024	Apr. 01, 2020	Jan. 01, 2020	Dec. 01, 2019
S R I Equipment Leases [Member] \| SRI Professional Services, Incorporated [Member]
Operating Lease Monthly Payment					$ 7,771
Operating Lease, Expense	$ 23,312	$ 46,624
S R I Equipment Leases [Member] \| SRI Professional Services, Incorporated [Member] \| Two Vehicles [Member]
Operating Lease Monthly Payment				$ 3,880
S R I Equipment Leases [Member] \| SRI Professional Services, Incorporated [Member] \| Trailer [Member]
Operating Lease Monthly Payment					$ 3,891
A B C I Office Lease [Member] \| Alpha Bravo Charlie, Inc. (“ABCI”) [Member]
Operating Lease Monthly Payment			$ 5,000
Operating Lease, Expense	15,000	30,000
Engineering Consulting Services [Member] \| 42Motorsports [Member]
Related Party Transaction, Amounts of Transaction	$ 37,500	$ 75,000

Note 8 - Commitments (Details T

Note 8 - Commitments (Details Textual)	1 Months Ended	12 Months Ended
Note 8 - Commitments (Details Textual)	Mar. 31, 2023 yd²	Dec. 31, 2021 USD ($)	Dec. 21, 2021 USD ($)	Mar. 18, 2024 USD ($)
PlugD Commercial Electric Leasing and Rentals Inc. [Member]
Contract with Customer, Asset, after Allowance for Credit Loss				$ 16,200,000
Sublease of Warehouse Building in Clark Freeport Zone in Philippines [Member]
Area of Real Estate Property (Square Yard) \| yd²	3,600
Lessor, Operating Lease, Grace Period (Month)	2 months
Chief Executive Officer [Member]
Salary and Wage, Officer, Excluding Cost of Good and Service Sold		$ 300,000
Executive Officer Compensation, Percentage of Net Income		5%
Automobile Monthly Allowance			$ 1,500
Executive Vice President [Member]
Salary and Wage, Officer, Excluding Cost of Good and Service Sold		$ 200,000

Note 10 - Leases (Details Textu

Note 10 - Leases (Details Textual)	1 Months Ended
Note 10 - Leases (Details Textual)	Mar. 31, 2023 USD ($) yd²	Jun. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)
Operating Lease, Right-of-Use Asset		$ 393,302	$ 538,932
Operating Lease, Liability, Current		317,121	291,263
Operating Lease, Liability, Noncurrent		$ 71,550	$ 235,625
Sublease of Warehouse Building in Clark Freeport Zone in Philippines [Member]
Area of Real Estate Property (Square Yard) \| yd²	3,600
Lessor, Operating Lease, Grace Period (Month)	2 months
Lessor, Operating Lease, Monthly Rent, First Year	$ 15,000
Lessor, Operating Lease, Monthly Rent, Year Two	15,750
Lessor, Operating Lease, Monthly Rent, Remaining Term	$ 16,530
Common Area Maintenance Costs, Percent of Monthly Rent	5%

Note 10 - Leases - Schedule of

Note 10 - Leases - Schedule of Information Regarding Leases (Details) - USD ($)	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Lease expenses
Operating lease expenses	$ 178,536	$ 0
Short-term lease expenses	33,057	117,540
Total lease cost	211,593	117,540
Operating cash flows	$ 171,124	$ 0
Operating leases (Year)	1 year 3 months
Operating leases	14%	0%

Note 10 - Leases - Future Minim

Note 10 - Leases - Future Minimum Lease Payments (Details)	Jun. 30, 2024 USD ($)
2024	$ 175,849
2025	248,873
Total payments	$ 424,722

Note 11 - Subsequent Events (De

Note 11 - Subsequent Events (Details Textual) - Subsequent Event [Member] - USD ($)	Aug. 13, 2024	Aug. 09, 2024
August 2024 Loan Arrangement With Phillip W Oldridge [Member] \| Chief Executive Officer [Member]
Debt Instrument, Face Amount	$ 300,000
Debt Instrument, Interest Rate, Stated Percentage	8%
EPA Clean School Bus Program [Member]
Government Assistance, Award Amount		$ 8,570,000