Enservco (ENSV) 10-K29 Mar 242023 FY Annual reportFinancial data

Company Profile

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
Document And Entity Information - USD ($)	Dec. 31, 2023	Mar. 18, 2024	Jun. 30, 2023
Document Information [Line Items]
Entity Central Index Key	0000319458
Entity Registrant Name	Enservco Corporation
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2023
Document Transition Report	false
Entity File Number	001-36335
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	84-0811316
Entity Address, Address Line One	14133 County Road 9 1/2
Entity Address, City or Town	Longmont
Entity Address, State or Province	CO
Entity Address, Postal Zip Code	80504
City Area Code	303
Local Phone Number	333-3678
Title of 12(b) Security	Common stock, $0.005 par value
Trading Symbol	ENSV
Security Exchange Name	NYSE
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
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
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity Public Float			$ 5,000,000
Entity Common Stock, Shares Outstanding		26,879,643
Auditor Firm ID	342
Auditor Name	Pannell Kerr Forster of Texas, P.C.
Auditor Location	Houston, Texas

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Current Assets:
Cash and cash equivalents	$ 201	$ 35
Accounts receivable, net	4,190	4,463
Prepaid expenses and other current assets	1,047	989
Inventories	209	320
Note receivable	75	75
Assets held for sale	0	78
Total Current Assets	5,722	5,960
Property and equipment, net	6,923	11,236
Goodwill	0	546
Intangible assets, net	0	182
Note receivable, less current portion	144	225
Right-of-use asset - finance, net	9	22
Right-of-use asset - operating, net	891	1,476
Other assets	183	191
Total Assets	13,872	19,838
Current Liabilities:
Accounts Payable and Accrued Liabilities, Current	4,285	4,868
Current portion of long-term debt	0	54
Lease liability - finance	10	13
Lease liability - operating	441	597
Other current liabilities	198	354
Total Current Liabilities	10,028	10,241
Lease liability - finance, less current portion	6	11
Lease liability - operating, less current portion	528	991
Deferred tax liabilities	222	273
Other non-current liabilities	58	22
Total Liabilities	14,444	18,669
Commitments and Contingencies
Stockholders’ Equity (Deficit):
Preferred stock, $0.005 par value, 10,000,000 shares authorized, no shares issued or outstanding	0	0
Common stock, $0.005 par value, 100,000,000 shares authorized; 26,592,637 and 11,835,753 shares issued as of December 31, 2023 and 2022, respectively; 6,907 shares of treasury stock as of December 31, 2023 and 2022; and 26,585,730 and 11,828,846 shares outstanding as of December 31, 2023 and 2022, respectively	131	59
Additional paid-in-capital	48,970	42,266
Accumulated deficit	(49,673)	(41,156)
Total Stockholders’ Equity (Deficit)	(572)	1,169
Total Liabilities and Stockholders’ Equity (Deficit)	13,872	19,838
March 2022 Convertible Note [Member] \| Related Party [Member]
Current Liabilities:
Notes payable, current	0	100
Notes payable, noncurrent	0	1,100
July 2022 Convertible Note [Member] \| Related Party [Member]
Current Liabilities:
Notes payable, current	0	60
Notes payable, noncurrent	0	1,140
November 2022 Convertible Note [Member] \| Related Party [Member]
Current Liabilities:
Notes payable, current	1,027	0
Notes payable, noncurrent	0	818
September and October 2023 Convertible Note [Member] \| Related Party [Member]
Current Liabilities:
Notes payable, noncurrent	1,656	0
Utica [Member]
Current Liabilities:
Current portion of long-term debt	1,595	1,250
Long-term debt, less current portion	1,690	3,963
Utica Residual Liability	256	110
L S Q [Member]
Current Liabilities:
Current portion of long-term debt	$ 2,472	$ 2,945

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Dec. 31, 2023	Dec. 31, 2022
Preferred stock, par value (in dollars per share)	$ 0.005	$ 0.005
Preferred stock, shares authorized (in shares)	10,000,000	10,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.005	$ 0.005
Common stock, shares authorized (in shares)	100,000,000	100,000,000
Common stock, shares issued (in shares)	26,592,637	11,835,753
Common stock, shares outstanding (in shares)	26,585,730	11,828,846
Treasury stock, shares (in shares)	6,907	6,907

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Revenues:
Revenue	$ 22,058,000	$ 21,644,000
Expenses:
Cost of revenue	19,773,000	20,229,000
Sales, general and administrative expenses	4,454,000	4,875,000
Severance and transition costs	1,000	303,000
(Gain) loss on disposal of property and equipment	(16,000)	300,000
Impairment losses	796,000	0
Depreciation and amortization	3,654,000	4,347,000
Total operating expenses	28,662,000	30,054,000
Loss from operations	(6,604,000)	(8,410,000)
Other (expense) income:
Interest expense	(2,121,000)	(1,383,000)
Gain on debt extinguishment	0	4,277,000
Other income (expense)	157,000	(59,000)
Total other (expense) income, net	(1,964,000)	2,835,000
Loss before taxes	(8,568,000)	(5,575,000)
Deferred income tax benefit	51,000	0
Net loss	$ (8,517,000)	$ (5,575,000)
Net loss per share – basic and diluted (in dollars per share)	$ (0.42)	$ (0.48)
Weighted average number of common shares outstanding – basic and diluted (in shares)	20,456	11,579
Production Services [Member]
Revenues:
Revenue	$ 10,526,000	$ 11,211,000
Expenses:
Cost of revenue	9,206,000	10,534,000
Depreciation and amortization	1,464,000	2,303,000
Completion Services [Member]
Revenues:
Revenue	11,532,000	10,433,000
Expenses:
Cost of revenue	10,567,000	9,695,000
Depreciation and amortization	$ 1,500,000	$ 1,678,000

Consolidated Statement of Stock

Consolidated Statement of Stockholders' Equity - USD ($) $ in Thousands	Warrants Issued With November 2022 Convertible Note [Member] Common Stock Outstanding [Member]	Warrants Issued With November 2022 Convertible Note [Member] Additional Paid-in Capital [Member]	Warrants Issued With November 2022 Convertible Note [Member] Retained Earnings [Member]	Warrants Issued With November 2022 Convertible Note [Member]	Warrants Issued With February 2023 Offering [Member] Common Stock Outstanding [Member]	Warrants Issued With February 2023 Offering [Member] Additional Paid-in Capital [Member]	Warrants Issued With February 2023 Offering [Member] Retained Earnings [Member]	Warrants Issued With February 2023 Offering [Member]	Warrants Issued With July 2022 Converitble Note [Member] Common Stock Outstanding [Member]	Warrants Issued With July 2022 Converitble Note [Member] Additional Paid-in Capital [Member]	Warrants Issued With July 2022 Converitble Note [Member] Retained Earnings [Member]	Warrants Issued With July 2022 Converitble Note [Member]	Shares Issued With March 2022 Convertible Note [Member] Common Stock Outstanding [Member]	Shares Issued With March 2022 Convertible Note [Member] Additional Paid-in Capital [Member]	Shares Issued With March 2022 Convertible Note [Member] Retained Earnings [Member]	Shares Issued With March 2022 Convertible Note [Member]	Shares Issued With February 2023 Offering Member] Common Stock Outstanding [Member]	Shares Issued With February 2023 Offering Member] Additional Paid-in Capital [Member]	Shares Issued With February 2023 Offering Member] Retained Earnings [Member]	Shares Issued With February 2023 Offering Member]	Shares Issued With July 2022 Convertible Note [Member] Common Stock Outstanding [Member]	Shares Issued With July 2022 Convertible Note [Member] Additional Paid-in Capital [Member]	Shares Issued With July 2022 Convertible Note [Member] Retained Earnings [Member]	Shares Issued With July 2022 Convertible Note [Member]	Common Stock Outstanding [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance (in shares) at Dec. 31, 2021																									11,432
Balance at Dec. 31, 2021																									$ 57	$ 40,866	$ (35,581)	$ 5,342
APIC, Share-Based Payment Arrangement, Increase for Cost Recognition																									$ 0	811	0	811
Warrants Issued	$ 0	$ 417	$ 0	$ 417
Restricted share issuances (in shares)																									465
Restricted share issuances																									$ 2	172	0	174
Restricted share cancellations (in shares)																									(68)
Restricted share cancellations																									$ 0	0	0	0
Net Income (Loss) Attributable to Parent																									0	0	(5,575)	(5,575)
Net income (loss)																									$ 0	0	(5,575)	(5,575)
Balance (in shares) at Dec. 31, 2022																									11,829
Balance at Dec. 31, 2022																									$ 59	42,266	(41,156)	1,169
APIC, Share-Based Payment Arrangement, Increase for Cost Recognition																										285	0	285
Warrants Issued					$ 0	$ 1,968	$ 0	$ 1,968	$ 0	$ 341	$ 0	$ 341
Restricted share issuances (in shares)																									139
Restricted share issuances																									$ 0	174	0	174
Restricted share cancellations (in shares)																									(25)
Restricted share cancellations																									$ 0	0	0	0
Net Income (Loss) Attributable to Parent																									$ 0	0	(8,517)	(8,517)
Shares issued to Cross River Partners, L.P. in connection with conversion of March 2022 Convertible Note (in shares)													2,598								2,400
Shares issued to Cross River Partners, L.P. in connection with conversion of March 2022 Convertible Note													$ 13	$ 1,187	$ 0	$ 1,200					$ 12	$ 847	$ 0	$ 859
Shares issued in February 2023 Offering, net of offering costs (in shares)																	3,900
Shares issued in February 2023 Offering, net of offering costs																	$ 20	$ 964	$ 0	$ 984
Exercise of pre-funded warrants associated with February 2023 offering (in shares)					3,100
Exercise of pre-funded warrants associated with February 2023 offering					$ 14	$ 0	$ 0	$ 14
Acquisition of assets of OilServ, LLC through issuance of common stock (in shares)																									2,645
Acquisition of assets of OilServ, LLC through issuance of common stock																									$ 13	938	0	951
Net income (loss)																									$ 0	0	(8,517)	(8,517)
Balance (in shares) at Dec. 31, 2023																									26,586
Balance at Dec. 31, 2023																									$ 131	$ 48,970	$ (49,673)	$ (572)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Operating Activities:
Net income (loss)	$ (8,517,000)	$ (5,575,000)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	3,654,000	4,347,000
(Gain) loss on disposal of property and equipment	(16,000)	300,000
Impairment losses	796,000	0
Board compensation issued in equity	82,000	60,000
Write-off of inventories	54,000	52,000
Gain on debt extinguishment	0	(4,277,000)
Interest paid-in-kind on line of credit	0	119,000
Stock-based compensation	377,000	811,000
Severance cost incurred through issuance of restricted shares	0	112,000
Amortization of debt issuance costs and discount	277,000	100,000
Deferred income tax benefit	(51,000)	0
Bad debt recovery	(50,000)	(94,000)
Changes in operating assets and liabilities:
Accounts receivable	323,000	(1,524,000)
Inventories	57,000	(27,000)
Prepaid expenses and other current assets	1,714,000	1,728,000
Amortization of operating lease assets	576,000	680,000
Other assets	291,000	18,000
Accounts payable and accrued liabilities	(1,029,000)	2,153,000
Operating lease liabilities	(609,000)	(693,000)
Other liabilities	(79,000)	(536,000)
Net cash used in operating activities	(2,150,000)	(2,246,000)
Investing Activities:
Purchases of property and equipment	(268,000)	(220,000)
Proceeds from disposals of property and equipment	1,952,000	563,000
Collections on note receivable	81,000	0
Net cash provided by investing activities	1,765,000	343,000
Financing Activities:
Proceeds from exercise of pre-funded warrants	14,000	0
Term loan borrowings	0	700,000
Term loan contractual repayments	0	(1,050,000)
Term loan repayment consummated in conjunction with Refinance	0	(8,400,000)
Troubled debt restructuring accrued future interest payments	0	(176,000)
Cross River subordinated debt repayment	0	(145,000)
Repayment of long-term debt	(54,000)	(58,000)
Payments on financed insurance	(1,539,000)	(673,000)
Payments of finance leases	(9,000)	(33,000)
Net cash provided by financing activities	551,000	1,789,000
Net Increase (Decrease) in Cash and Cash Equivalents	166,000	(114,000)
Cash and Cash Equivalents, beginning of period	35,000	149,000
Cash and Cash Equivalents, end of period	201,000	35,000
Supplemental Cash Flow Information:
Cash paid for interest	1,668,000	1,027,000
Non-Cash Investing and Financing Activities:
Establishment of EWB Obligation in conjunction with the Refinance	0	1,000,000
Acquisition of assets of OilServ, LLC through issuance of common stock	1,058,000	0
Non-cash exchange Convertible Note	0	1,200,000
Establishment of note receivable for sale of Tioga property in North Dakota	0	300,000
Financed insurance consummated with insurance renewals	1,773,000	532,000
Issuance of warrants in connection with November 2022 Convertible Note	0	416,000
Operating lease exchange	0	95,000
March 2022 Convertible Note Into Common Stock [Member]
Non-Cash Investing and Financing Activities:
Conversion of Convertible Note to equity	1,200,000	0
July 2022 Convertible Note Into Common Stock [Member]
Non-Cash Investing and Financing Activities:
Conversion of Convertible Note to equity	1,200,000	0
Cross River Revolver Note to November 2022 Convertible Note [Member]
Non-Cash Investing and Financing Activities:
Non-cash exchange Convertible Note	0	750,000
March 2022 Convertible Note [Member]
Financing Activities:
Convertible Note proceeds, related party	0	1,125,000
July 2022 Convertible Note [Member]
Financing Activities:
Convertible Note proceeds, related party	0	1,200,000
November 2022 Convertible Note [Member]
Financing Activities:
Convertible Note proceeds, related party	0	450,000
September and October 2023 Convertible Note [Member]
Financing Activities:
Convertible Note proceeds, related party	1,650,000	0
Cross River Revolver [Member]
Financing Activities:
Convertible Note proceeds, related party	0	750,000
L S Q [Member]
Financing Activities:
Issuance of debt	0	2,400,000
Net line of credit repayments	(470,000)	545,000
Utica [Member]
Financing Activities:
Issuance of debt	0	6,000,000
Net line of credit repayments	(1,993,000)	(846,000)
The February 2023 Public Offering [Member]
Financing Activities:
Proceeds from February 2023 Offering, net	$ 2,952,000	$ 0

Note 1 - Basis of Presentation

Note 1 - Basis of Presentation	12 Months Ended
Note 1 - Basis of Presentation	Dec. 31, 2023
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	Note 1 – Basis of Presentation Enservco Corporation (" Enservco") through its wholly owned subsidiary (collectively referred to as the "Company," "we" or "us") provides various services to the domestic onshore oil and natural gas industry. These services include hot oiling and acidizing ("Production Services") and frac water heating ("Completion and Other Services"). The accompanying consolidated financial statements have been derived from the accoun ting records of Enservco Corporation and its wholly-owned subsidiary, Heat Waves Hot Oil Service LLC ("Heat Waves"), (collectively, the "Company") as of December 31, 2023 2022 The accompanying consolidated financial statements were prepared in accordance with accounting principles generally accepted in the United States ("GAAP"). All significant intercompany balances and transactions have been eliminated in the accompanying consolidated financial statements.

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies and Recent Developments	12 Months Ended
	Dec. 31, 2023
Notes to Financial Statements
Significant Accounting Policies [Text Block]	2 – Going Concern Our financial statements have been prepared on the going concern basis, which contemplates the continuity of normal business activities and the realization of assets and settlement of liabilities in the normal course of business. For the years ended December 31, 2023 2022, December 31, 2023, December 31, 2022, 2022 2023, $2.0 February 2023 September October 2023 one 10 The Company utilizes a cash forecast model to evaluate the ability of future cash flows to fund continuing operations. The Company analyzes projected cash flows to determine if they are sufficient to fund the operations and obligations of the Company for a period of time that extends twelve may no Cash and Cash Equivalents The Company considers all highly liquid instruments purchased with an original maturity of three ess to be cash equivalents. The Company continually monitors its positions with, and the credit quality of, the financial institutions with which it invests. The Company maintains its excess cash in various financial institutio ns, where deposits may exceed fede Accounts Receivable Accounts receivable are stated at the amounts billed to customers, net of an allowance fo r uncollectible accounts. We make estimates of expected credit and collectability trends for the allowance for credit losses based upon our assessment of various factors, including historical experience, the age of the accounts receivable balances, credit quality of our customers, current economic conditions, reasonable and supportable forecasts of future economic conditions, and other factors that may December 31, 2023 and 2022, December 31, 2023 2022, to bad debt recovery resulting from changes in our estimate of expected credit losses. Concentrations As of December 31, 2023, two 10% December 31, 2022, one 10% 10% 32% 10%, December 31, 2023. one December 31, 2022. Inventories Inventory consists primarily of propane, diesel fuel and chemicals that are used in the servicing of oil wells and is carried at the lower of cost or net realizable value in accordance with the first first December 31, 2023 2022, $52,000 respectively. Property and Equipment Property and equipment consists of (i) trucks, trailers and pickups; (ii) water transfer pumps, pipe, lay flat hose, trailers, and other support equipment; (iii) other equipment such as tools used for maintaining and repairing vehicles; and (iv) office furniture and fixtures and computer equipment. Property and equipment is stated at cost less accumulated depreciation. The Company capitalizes interest on certain qualifying assets that are undergoing activities to prepare them for their intended use. Interest costs incurred during the fabrication period are capitalized and amortized over the life of the assets. The Company charges repairs and maintenance against income when incurred and capitalizes renewals and betterments, which extend the remaining useful life, expand the capacity or efficiency of the assets. Depreciation is recorded on a straight-line basis over estimated useful lives ranging from 5 to 30 years. Any difference between net book value of the property and equipment and the proceeds of an assets ’ sale, or settlement of an insurance claim, is recorded as a gain or loss in the Company’s consolidated statements of operations. Leases The Company assesses whether an arrangement is a lease at inception. Leases with an initial term of twelve not not not The Company conducts a m ajor part of its operations from leased facilities not The Company amortizes leasehold improvements over the shorter of the life of the lease or the life of the improvements. The Company leases trucks and equipment in the normal course of business, which may le; there are no Long-Lived Assets The Company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recovered. December 31, 2023, third 2023, September 30, 2023, nine September 30, 2023 fourth 2023 in the consolidated statement of operations for the year ended December 31, 2023 Assets Held for Sale The Company classifies long-lived assets to be sold as held for sale in the period in which all the following criteria are met: (i) management, having the authority to approve the action, commits to a plan to sell the asset or disposal group; (ii) the asset or disposal group is available for immediate sale in its present condition subject only to terms that are usual and customary for sales of such assets; (iii) an active program to locate a buyer and other actions required to complete the plan to sell the asset or disposal group have been initiated; (iv) the sale of the asset or disposal group is probable, and transfer of the asset or disposal group is expected to qualify for recognition as a completed sale within one one We initially measure a long-lived asset or disposal group that is classified as held for sale at the lower of its carrying value or fair value less any costs to sell. Any loss resulting from this measurement is recognized in the period in which the held-for-sale criteria are met. Conversely, gains are not not December 31, 2023, No December 31, 2022. Upon determining that a long-lived asset or disposal group meets the criteria to be classified as held for sale, the Company ceases depreciation and reports long-lived assets and/or the assets and liabilities of the disposal group, if material, as presented within the line item "Assets held for sale" in our consolidated balance sheets. Goodwill and Other Intangible Assets Goodwill represents the excess purchase price over the fair value of identifiable assets received attributable to business acquisitions and combinations. Goodwill and other intangible assets are measured for impairment at least annually and/or whenever events and circumstances arise that indicate impairment may The Company completed its annual goodwill impairment test as of December 31, 2023 2022. As a result of performing the annual test of impairment, the Company goodwill during the year ended December 31, 2023 . No December 31, 2022. Revenue Recognition The Company evaluates revenue when we can identify the contract with the customer, the performance obligations in the contract, the transaction price, and we are certain that the performance obligations have been met. Revenue is recognized when the service has been provided to the customer. The vast majority of the Company's services and product offerings are short-term in nature. The time between invoicing and when payment is due under these arrangements is generally thirty sixty not The Company’s agreements with its customers are often referred to as "price sheets" and sometimes provide pricing for multiple services. However, these agreements generally do not not Revenue is recognized for certain projects over time based on the number of days during the reporting period and the agreed upon price as work progresses on each project. Earnings (Loss) Per Share Basic earnings per common share is computed by dividing net income (loss) by the weighted average number of common shares outstanding for the period. Diluted earnings per common share is calculated by dividing net income (loss) by the diluted weighted average number of common shares outstanding for the period. The diluted weighted average number of common shares outstanding for the period is computed using the treasury stock method for Company common stock that may The Company has common stock options, warrants and convertible debt instruments that are considered common stock equivalents that are considered in the computations of basic and diluted earnings per share. The Company uses the treasury stock method for both common stock options and warrants and the if-converted method for convertible debt instruments. For the years ended December 31, 2023 2022, Income Taxes The Company recognizes deferred tax liabilities and assets based on the differences between the tax basis of assets and liabilities and their reported amounts in the consolidated financial statements that will result in taxable or deductible amounts in future years (see Note 6 . Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect of a change in tax rates on deferred tax assets and liabilities will be recognized in income in the period that includes the enactment date. A deferred tax asset or liability that is not related to an asset or liability for financial reporting is classified according to the expected reversal date. The Company records a valuation allowance to reduce deferred tax assets to an amount that it believes is more likely than not expected to be realized. The Company accounts for any uncertainty in income taxes by recognizing the tax benefit from an uncertain tax position only if, in the Company's opinion, it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The Company measures the tax benefits recognized in the financial statements from such a position based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate resolution. The application of income tax law is inherently complex. Laws and regulations in this area are voluminous and are often ambiguous. As such, the Company is required to make many subjective assumptions and judgments regarding income tax exposures. Interpretations of and guidance surrounding income tax law and regulations change over time and may result in changes to the Company’s subjective assumptions and judgments which can materially affect amounts recognized in the consolidated balance sheets and consolidated statements of operations. The result of the reassessment of the Company’s tax positions did not have an impact on the consolidated financial statements. Interest and penalties associated with tax positions are recorded in the peri od assessed within the line item "Other incom e (expense)" in the consolidated statements of operations. The Company files income tax returns in the United States and in the states in which it conducts its business operations. The Company’s federal income tax filings for tax 2020 2023 in open to examination. In general, the Company’s various state tax filings remain open for 2019 2023. Fair Value The Company follows authoritative guidance that applies to all financial assets and liabilities required to be measured and reported on a fair value basis. The Company also applies the guidance to non-financial assets and liabilities measured at fair value on a nonrecurring basis, including non-competition agreements and goodwill. The guidance defines fair value as the price that would be received to sell an asset or paid to transfer a liability ("exit price") in an orderly transaction between market participants at the measurement date. The guidance establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and mini Observable inputs are inputs that market participants would use in pricing the asset or liability based on market data obtained from sources independent of the Company. Unobservable inputs are inputs that reflect the Company’s assumptions of what market participants would use in pricing the asset or liability based on the best information available in the circumstances. The Company did not December 31, 2023 or 2022. The hierarchy is broken down into three Level 1: Quoted prices are available in active markets for identical assets or liabilities; Level 2: Quoted prices in active markets for similar assets and liabilities that are observable for the asset or liability; or Level 3: Unobservable pricing inputs that are generally less observable from objective sources, such as discounted cash flow models or valuations. As of December 31, 2023 2022, no When an assessment for impairment is required for its long-lived and intangible assets, the Company assesses the recoverability using the lowest level of cash flows taking into consideration timing and appropriate discount rates. When appropriate, market comparables may may not The Company valued its warrants and stock options using the Black-Scholes model for the years ended December 31, 2023 2022. Stock-Based Compensation Stock-based compensation cost is measured at the date of grant, based on the calculated fair value of the award as described below, and is recognized over the requisite service period, which is generally the vesting period of the equity grant. The Company uses the Black-Scholes pricing model as a method for determining the estimated grant date fair value for all stock options awarded to employees, independent contractors, officers and directors. The expected term of the options is based upon evaluation of historical and expected exercise behavior. The risk-free interest rate is based upon United States Treasury rates at the date of grant with maturity dates approximately equal to the expected life of the grant. Volatility is determined upon historical volatility of our stock and adjusted if future volatility is expected to vary from historical experience. The dividend yield is assumed to be zero not Management Estimates The preparation of the Company ’s consolidated financial statements in accordance with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include the realization of accounts receivable, evaluation of impairment of long-lived assets, stock-based compensation expense, provision for income taxes, and the valuation of warrant liabilities and deferred taxes. Actual results could differ from those estimates. Contingent Liabilities From time-to-time, the Company will have contingent liabilities that arise in the course of business, usually as it pertains to certain lawsuits in which the Company is involved. When a future contingent liability becomes both probable and estimable, the Company will record a liability for the estimated amount, as well as any offsetting receivables in the event the claim is probable to be covered by an insurance policy. In the event there is a range of outcomes and no Classification and Valuation of Warrants The Company analyzes warrant instruments under ASC 480 10, Distinguishing Liabilities from Equity None The Company uses a Black-Scholes model to determine the fair value of warrants. The expected term used was the remaining contractual term. Expected volatility is based upon historical volatility over a term consistent with the remaining term. The risk-free interest rate is derived from the yield on zero zero Reclassifications Certain prior period amounts have may no Recently Adopted Accounting Pronouncements In June 2016, 2016 13, Financial Statements - Credit Losses (Topic 326 December 15, 2022. 2016 13 2023 no

Note 3 - Property and Equipment

Note 3 - Property and Equipment	12 Months Ended
Note 3 - Property and Equipment	Dec. 31, 2023
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	Note 3 – Property and equipment consist of the following (in thousands): December 31, 2023 2022 Trucks and vehicles $ 48,036 $ 53,473 Other equipment 1,859 2,059 Buildings and improvements 619 2,600 Land - 190 Total property and equipment 50,514 58,322 Accumulated depreciation (43,591 ) (47,086 ) Property and equipment, net $ 6,923 $ 11,236 For the years ended December 31, 2023 2022, $ 4.1 million, respectively.

Note 4 - Intangible Assets, Net

Note 4 - Intangible Assets, Net	12 Months Ended
Note 4 - Intangible Assets, Net	Dec. 31, 2023
Notes to Financial Statements
Intangible Assets Disclosure [Text Block]	Note 4 – Intangible Assets, net The components of our intangible assets as of December 31, 2023 2022 December 31, 2023 2022 Customer relationships $ 626 $ 626 Patents and trademarks 441 441 Total intangible assets 1,067 1,067 Accumulated amortization (1067 ) (885 ) Net carrying value $ - $ 182 The useful lives of our intangible assets are estimated to be five December 31, 2023 2022

Note 5 - Debt

Note 5 - Debt	12 Months Ended
Note 5 - Debt	Dec. 31, 2023
Notes to Financial Statements
Debt Disclosure [Text Block]	Note 5 – Debt Notes Payable Long-term debt consists of the following (in thousands): December 31, 2023 2022 Utica Facility $ 3,388 $ 5,379 LSQ Facility 2,472 2,945 March 2022 Convertible Note with related party - 1,200 July 2022 Convertible Note with related party - 1,200 November 2022 Convertible Note with related party 1,200 1,200 September and October 2023 Convertible Notes with related parties 1,675 - Real Estate Loan for a facility in North Dakota. Matured November 3, 2023. - 54 Total long-term debt 8,735 11,978 Less debt discount and debt issuance costs (295 ) (548 ) Less current portion (5,267 ) (4,409 ) Long-term debt, net of debt discount, debt issuance costs and current portion $ 3,173 $ 7,021 Aggregate contractual principal maturities of debt for the twelve December 31 2024 $ 5,267 2025 3,468 Total $ 8,735 Refinancing On March 24, 2022, 2017 March 18, 2022 2017 five April 2023. As part of the Refinancing, Heat Waves entered into a Master Lease Agreement (the “Utica Facility”) with Utica Leaseco, LLC (“Utica”), pursuant to which Utica provided an equipment-collateralized loan to the Company in the amount of $6.225 million. Under the Utica Facility, the Company is required to make 51 January 1, 2023 January 1 July 1, July 1, 2022. fifty-one to prepay $1.0 million of the Utica Facility in exchange for a reduced payment schedule. The Company guarantees the obligations of Heat Waves under the Utica Facility. Further, as part of the Re “2022 18 The Utica Facility and the LSQ Facility are subject to an Intercreditor Agreement dated on or about March 24, 2022 Lastly, as part of the Refinancing, the Company issued a $1.2 million convertible subordinated note (the “March 2022 March 2022 six As a result of the Refinancing, the Company recorded a $4.3 million gain on this transaction as presented within the line item "Gain on debt extinguishment" in the consolidated statement of operations for the year ended December 31, 2022. In accordance with ASC 470 60, 2017 not 2022 2017 Subordinated Debt with Related Parties On December 21, 2021, 2022. On July 15, 2022, “July 2022 July 2022 six first September 30, 2022, five ten July 2022 may July 2022 On September 22, 2022, November 3, 2022, September “November 2022 five may not November 2022 two March 30, 2023 November 2022 November 2022 two December 13, 2022, one two November 22, 2023, On March 28, 2023, March 2022 June 30, 2023, 1 March 2022 2 July 2022 3 five On September 1, 2023, Also on September 11, 2023, September 1, 2023 “September October 2023 September 2023 September October 2023 eighteen December 31, 2023. first five 5 December 31, 2023. March 31, 2024, ten 10 September October 2023 may not 75% September October 2023 September October 2023 If the Company closes on a new offering of equity securities (the “Equity Financing”) of a minimum of $5,000,000 before the maturity date mentioned above, then, subject to any NYSE American shareholder approval requirements, the principal amount, together with all accrued but unpaid interest of the September October 2023 September October 2023 may may If a change of control of the Company or a sale of a substantial portion of any of its assets occurs prior to the maturity date mentioned above, the holder may five 5 In October 2023, September 2023 September October 2023 September October 2023 October 2023, September October 2023 During the year ended December 31, 2023, December 31, 2023. Debt Discount and Debt Issuance Costs We capitalized certain debt discount and debt issuance costs incurred in connection with the various debt facilities executed by the Company. These costs were amortized to interest expense over the terms of the facilities on a straight-line basis. During the years ended December 31, 2023 2022, December 31, 2023.

Note 6 - Income Taxes

Note 6 - Income Taxes	12 Months Ended
Note 6 - Income Taxes	Dec. 31, 2023
Notes to Financial Statements
Income Tax Disclosure [Text Block]	Note 6 – Income Taxes Deferred income tax benefit consists of the following (in thousands): December 31, 2023 2022 Current: Federal $ - $ - State - - Total current - - Deferred: Federal (44 ) - State (7 ) - Total deferred (51 ) - Total deferred income tax benefit $ (51 ) $ - A reconciliation of computed income taxes by applying the statutory federal income tax rate of 21% to loss from continuing operations before taxes to deferred income tax benefit as presented in our consolidated statements of operations for the years ended December 31, 2023 2022 December 31, 2023 2022 Computed income taxes at 21% $ (1,799 ) $ (1,171 ) (Decrease) increase in income taxes resulting from: State and local income taxes, net of federal impact (300 ) (195 ) Change in valuation allowance 2,039 1,360 Other 9 6 Deferred income tax benefit $ (51 ) $ - In assessing the realization of deferred tax assets, management considers whether it is more likely than not not realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income, and tax planning strategies in making this assessment. We have a requirement of reporting of taxes based on tax positions which meet a "more likely than not" not Differences between financial and tax reporting which do not December 31, 2023 2022, not e an unrecognized tax liability. T he Company has $45.8 million of federal and state net operating loss carryforwards ("NOLs") 382 2035. The components of deferred income taxes for the years ended December 31, 2023 2022 December 31, 2023 2022 Deferred tax assets: Reserves and accruals $ 306 $ 307 Amortization 232 82 Other items 12 12 Loss carryforwards 11,216 9,854 Total deferred tax assets 11,766 10,255 Valuation allowance (11,044 ) (9,006 ) Net deferred tax assets 722 1,249 Deferred tax liabilities: Depreciation (944 ) (1,522 ) Total deferred tax liabilities (944 ) (1,522 ) Net deferred tax liabilities $ (222 ) $ (273 ) The Company uses significant judgment in forming conclusions regarding the recoverability of its deferred tax assets and evaluates all available positive and negative evidence to determine if it is more likely than not not 31, 2023 2022, It is possible that the relative weight of positive and negative evidence regarding the realization of deferred tax assets may ’s valuation allowance. Such a change could result in a material increase or decrease to income tax expense in the period the assessment was made. The Company classifies penalty and interest expense related to income tax liabilities as other ex pense, which are recognized within the line item "Other income (expense)" in the consolidated statements of operations. The Company did not December 31, 2023 2022, The Company files tax re turns in various states in the United States, including but not 2020 2023 remain open to examination. In general, the Company’s various state tax filings remain open for tax 2019 2023 .

Note 7 - Stockholders' Equity

Note 7 - Stockholders' Equity	12 Months Ended
Note 7 - Stockholders' Equity	Dec. 31, 2023
Notes to Financial Statements
Equity [Text Block]	Note 7 – Stockholders' Equity February 2023 Offering of Common Stock and Warrants On February 22, 2023, "February 2023 one one one $0.005 five February 2023 February 2023 Conversion of Subordinated Debt to Equity On March 28, 2023, March 2022 June 30, 2023, 1 March 2022 2 July 2022 3 five July 2022 September 2023 On September 11, 2023, March 11, 2024 Warrants A summary of warrant activity for the years ended December 31, 2023 2022 Weighted Average Weighted Average Remaining Warrants Shares Exercise Price Contractual Life (Years) Outstanding as of January 1, 2022 1,192,085 $ 3.57 3.75 Issued 568,720 2.11 4.84 Outstanding as of December 31, 2022 1,760,805 3.10 3.43 Issued 12,500,000 0.41 4.32 Exercised (3,100,000 ) 0.005 - Outstanding as of December 31, 2023 11,160,805 $ 0.95 3.95 Exercisable as of December 31, 2023 11,160,805 $ 0.95 3.95 NYSE Regulation Notice of Noncompliance On May 2, 2023, December 31, 2022 not 1003 1003 1003 1009 June 9, 2024 January 10, 2023, June 9, 2024, February 14, 2023. not June 9, 2024 not may The Company is taking steps to achieve compliance with the stockholders' equity standards of Section 1003 June 9, 2024. Note 5 no

Note 8 - Restricted Stock and S

Note 8 - Restricted Stock and Stock Options	12 Months Ended
Note 8 - Restricted Stock and Stock Options	Dec. 31, 2023
Notes to Financial Statements
Share-Based Payment Arrangement [Text Block]	Note 8 – Stock Options and Restricted Stock Stock Options On July 18, 2016, 2016 2016 September 29, 2016. may 2016 2010 December 31, 2023, that re 2016 On September 11, 2023, January 1, 2024, January 1, 2025. December 31, 2023. December 31, 2023, twelve Restricted Stock Restricted shares issued pursuant to restricted stock awards under the 2016 three may not A summary of the restricted stock activity is presented below: Shares Weighted Average Grant Date Fair Value Restricted shares as of January 1, 2022 181,221 $ 1.58 Granted 345,000 2.68 Vested (178,721 ) 2.12 Forfeited (80,000 ) 2.21 Restricted shares as of December 31, 2022 267,500 2.44 Granted 139,262 1.26 Vested (266,762 ) 1.86 Forfeited (25,000 ) 1.02 Restricted shares as of December 31, 2023 115,000 $ 2.68 During the years ended December 31, 2023 2022, April 2022. As of December 31, 2023, no During the year ended December 31, 2023, 2023 December 31, 2023 The Company issued 50,000 restricted shares during the year ended December 31, 2022 December 31, 2022.

Note 9 - Commitments and Contin

Note 9 - Commitments and Contingencies	12 Months Ended
Note 9 - Commitments and Contingencies	Dec. 31, 2023
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	Note 9 – Commitments and Contingencies As of December 31, 2023, June 2026. twelve December 31 Operating Leases Finance Leases 2024 $ 488 $ 16 2025 374 - 2026 179 - Total future lease payments 1,041 16 Less: imputed interest (72 ) - Discounted value of lease obligations $ 969 $ 16 The following table summarizes the components of our gross operating and finance lease costs (in thousands): For the Year Ended December 31, 2023 2022 Operating lease cost: Current lease cost $ 152 $ 88 Long-term lease cost 653 799 Total operating lease cost $ 805 $ 887 Finance lease cost: Amortization of right-of-use assets $ 13 $ 19 Interest on lease liabilities 1 2 Total finance lease cost $ 14 $ 21 Our weighted-average lease term and discount rate used for leases were as follows: For the Year Ended December 31, 2023 2022 Operating: Weighted-average lease term (years) 2.24 2.87 Weighted-average discount rate 6.40 % 6.38 % Finance: Weighted-average lease term (years) 0.79 1.74 Weighted-average discount rate 5.59 % 5.59 % Litigation On May 22, 2022, 10 2021 November 28, 2022, Jan On February 10, 2023, 10 third 2021, not three 2021 On March 4, 2024, May 2022 two February 2023 March 21, 2024, no

Note 10 - Segment Reporting

Note 10 - Segment Reporting	12 Months Ended
Note 10 - Segment Reporting	Dec. 31, 2023
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	Note 10 – Enservco’s reportable operating segments are Production Services and Completion and Other Services. These segments have been selected based on management’s resource allocation and performance assessment in making decisions regarding the Company. The following is a description of the segments: Production Services This segment utilizes a fleet of hot oiling trucks and acidizing units to provide maintenance services to the domestic oil and gas industry. These services include hot oiling services and acidizing services. Hot oiling is utilized by customers to remove paraffins from wellbores, pipes and vessels. Acidizing services are utilized by customers to clean reservoir surfaces and increase flow rates. Completion and Other Services This segment utilizes a fleet of specialized heating units to provide frac water heating services and related support services to the domestic oil and gas industry. These services also include other services for other industries, which consist primarily of hauling and transport of materials and heat treating for customers. Frac water heating is utilized by customers during the completion of oil and gas wells. Unallocated This segment includes general overhead expenses and assets associated with managing all reportable operating segments which have not The following tables set forth certain financial information with respect to Enservco ’s reportable segments (in thousands): Production Services Completion and Other Services Unallocated Total For the Year Ended December 31, 2023: Revenues $ 10,526 $ 11,532 $ - $ 22,058 Cost of revenues 9,206 10,567 - 19,773 Segment profit $ 1,320 $ 965 $ - $ 2,285 Depreciatio n and amortization $ 1,464 $ 1,500 $ 690 $ 3,654 Capital exp enditures $ 123 $ 126 $ 19 $ 268 Identifiable assets (1) $ 6,121 $ 6,271 $ 12 $ 12,404 For the Year Ended December 31, 2022: Revenues $ 11,211 $ 10,433 $ - $ 21,644 Cost of revenues 10,534 9,695 - 20,229 Segment profit $ 677 $ 738 $ - $ 1,415 Depreciatio n and amortization $ 2,303 $ 1,678 $ 366 $ 4,347 Capital exp enditures $ 127 $ 93 $ - $ 220 Identifiable assets (1) $ 7,044 $ 10,584 $ 158 $ 17,786 ( 1 Identifiable assets is calculated by summing the balances of accounts receivable, net; inventories; property and equipment, net; net right-of-use lease assets; assets held for sale; and other assets. The following table reconcile s the segment losses reported above to the loss from operations reported in the consolidated statements of operations (in thousands): For the Year Ended December 31, 2023 2022 Segment profit $ 2,285 $ 1,415 Sales, general and administrative expenses (4,454 ) (4,875 ) Severance and transition costs (1 ) (303 ) Gain (loss) on disposal of property and equipment 16 (300 ) Impairment losses (796 ) - Depreciation and amortization (3,654 ) (4,347 ) Loss from operations $ (6,604 ) $ (8,410 )

Note 11 - Subsequent Events

Note 11 - Subsequent Events	12 Months Ended
Note 11 - Subsequent Events	Dec. 31, 2023
Notes to Financial Statements
Subsequent Events [Text Block]	Note 11 – Buckshot Acquisition On March 19, 2024, $500,000, 10 The issuance of the Enservco common stock pursuant to the Buckshot Purchase Agreement is subject to the prior approval or consent of the holders of a majority of the outstanding shares of Enservco common stock. Under the Buckshot Purchase Agreement, Enservco has agreed to use its reasonable best efforts to obtain from specified stockholders a written consent approving the issuance of the common stock as promptly as reasonably practicable after the date of the Buckshot Purchase Agreement. In addition, Enservco will prepare and file an information statement in respect to the issuance of Enservco common stock under the Buckshot Purchase Agreement with the U.S. Securities and Exchange Commission (“SEC”) in accordance with Rule 14c 2 1934, Under the Buckshot Purchase Agreement, Enservco has agreed to file a registration statement with the SEC for the purpose of registering for resale the shares issued pursuant to the Buckshot Purchase Agreement. Enservco is required to file such registration statement with the SEC within 60 The Buckshot Purchase Agreement contains customary representations, warranties, and covenants by each party. The Buckshot Purchase Agreement also contains post-closing indemnification rights for each party for breaches of representations and warranties, covenants, as well as certain other matters, subject to certain specified limitations. Each party’s obligation to consummate the Acquisition is conditioned upon certain closing conditions, including without limitation: (i) Buckshot Trucking having a trailing twelve 12 20 In connection with the Buckshot Purchase Agreement, Enservco will enter into an employment agreement with Tony Sims, one July 1, 2024 July 1, 2025. Legal Matters On March 4, 2024, May 2022 February 2023 March 21, 2024, no

Insider Trading Arrangements

Insider Trading Arrangements	12 Months Ended
Insider Trading Arrangements	Dec. 31, 2023
Insider Trading Arr Line Items
Material Terms of Trading Arrangement [Text Block]	9B. None
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)	12 Months Ended
Significant Accounting Policies (Policies)	Dec. 31, 2023
Accounting Policies [Abstract]
Going Concern, Policy [Policy Text Block]	Going Concern Our financial statements have been prepared on the going concern basis, which contemplates the continuity of normal business activities and the realization of assets and settlement of liabilities in the normal course of business. For the years ended December 31, 2023 2022, December 31, 2023, December 31, 2022, 2022 2023, $2.0 February 2023 September October 2023 one 10 The Company utilizes a cash forecast model to evaluate the ability of future cash flows to fund continuing operations. The Company analyzes projected cash flows to determine if they are sufficient to fund the operations and obligations of the Company for a period of time that extends twelve may no
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents The Company considers all highly liquid instruments purchased with an original maturity of three ess to be cash equivalents. The Company continually monitors its positions with, and the credit quality of, the financial institutions with which it invests. The Company maintains its excess cash in various financial institutio ns, where deposits may exceed fede
Accounts Receivable [Policy Text Block]	Accounts Receivable Accounts receivable are stated at the amounts billed to customers, net of an allowance fo r uncollectible accounts. We make estimates of expected credit and collectability trends for the allowance for credit losses based upon our assessment of various factors, including historical experience, the age of the accounts receivable balances, credit quality of our customers, current economic conditions, reasonable and supportable forecasts of future economic conditions, and other factors that may December 31, 2023 and 2022, December 31, 2023 2022, to bad debt recovery resulting from changes in our estimate of expected credit losses.
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Concentrations As of December 31, 2023, two 10% December 31, 2022, one 10% 10% 32% 10%, December 31, 2023. one December 31, 2022.
Inventory, Policy [Policy Text Block]	Inventories Inventory consists primarily of propane, diesel fuel and chemicals that are used in the servicing of oil wells and is carried at the lower of cost or net realizable value in accordance with the first first December 31, 2023 2022, $52,000 respectively.
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment Property and equipment consists of (i) trucks, trailers and pickups; (ii) water transfer pumps, pipe, lay flat hose, trailers, and other support equipment; (iii) other equipment such as tools used for maintaining and repairing vehicles; and (iv) office furniture and fixtures and computer equipment. Property and equipment is stated at cost less accumulated depreciation. The Company capitalizes interest on certain qualifying assets that are undergoing activities to prepare them for their intended use. Interest costs incurred during the fabrication period are capitalized and amortized over the life of the assets. The Company charges repairs and maintenance against income when incurred and capitalizes renewals and betterments, which extend the remaining useful life, expand the capacity or efficiency of the assets. Depreciation is recorded on a straight-line basis over estimated useful lives ranging from 5 to 30 years. Any difference between net book value of the property and equipment and the proceeds of an assets ’ sale, or settlement of an insurance claim, is recorded as a gain or loss in the Company’s consolidated statements of operations.
Lessee, Leases [Policy Text Block]	Leases The Company assesses whether an arrangement is a lease at inception. Leases with an initial term of twelve not not not The Company conducts a m ajor part of its operations from leased facilities not The Company amortizes leasehold improvements over the shorter of the life of the lease or the life of the improvements. The Company leases trucks and equipment in the normal course of business, which may le; there are no
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Long-Lived Assets The Company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recovered. December 31, 2023, third 2023, September 30, 2023, nine September 30, 2023 fourth 2023 in the consolidated statement of operations for the year ended December 31, 2023 Assets Held for Sale The Company classifies long-lived assets to be sold as held for sale in the period in which all the following criteria are met: (i) management, having the authority to approve the action, commits to a plan to sell the asset or disposal group; (ii) the asset or disposal group is available for immediate sale in its present condition subject only to terms that are usual and customary for sales of such assets; (iii) an active program to locate a buyer and other actions required to complete the plan to sell the asset or disposal group have been initiated; (iv) the sale of the asset or disposal group is probable, and transfer of the asset or disposal group is expected to qualify for recognition as a completed sale within one one We initially measure a long-lived asset or disposal group that is classified as held for sale at the lower of its carrying value or fair value less any costs to sell. Any loss resulting from this measurement is recognized in the period in which the held-for-sale criteria are met. Conversely, gains are not not December 31, 2023, No December 31, 2022. Upon determining that a long-lived asset or disposal group meets the criteria to be classified as held for sale, the Company ceases depreciation and reports long-lived assets and/or the assets and liabilities of the disposal group, if material, as presented within the line item "Assets held for sale" in our consolidated balance sheets.
Goodwill and Intangible Assets, Policy [Policy Text Block]	Goodwill and Other Intangible Assets Goodwill represents the excess purchase price over the fair value of identifiable assets received attributable to business acquisitions and combinations. Goodwill and other intangible assets are measured for impairment at least annually and/or whenever events and circumstances arise that indicate impairment may The Company completed its annual goodwill impairment test as of December 31, 2023 2022. As a result of performing the annual test of impairment, the Company goodwill during the year ended December 31, 2023 . No December 31, 2022.
Revenue [Policy Text Block]	Revenue Recognition The Company evaluates revenue when we can identify the contract with the customer, the performance obligations in the contract, the transaction price, and we are certain that the performance obligations have been met. Revenue is recognized when the service has been provided to the customer. The vast majority of the Company's services and product offerings are short-term in nature. The time between invoicing and when payment is due under these arrangements is generally thirty sixty not The Company’s agreements with its customers are often referred to as "price sheets" and sometimes provide pricing for multiple services. However, these agreements generally do not not Revenue is recognized for certain projects over time based on the number of days during the reporting period and the agreed upon price as work progresses on each project.
Earnings Per Share, Policy [Policy Text Block]	Earnings (Loss) Per Share Basic earnings per common share is computed by dividing net income (loss) by the weighted average number of common shares outstanding for the period. Diluted earnings per common share is calculated by dividing net income (loss) by the diluted weighted average number of common shares outstanding for the period. The diluted weighted average number of common shares outstanding for the period is computed using the treasury stock method for Company common stock that may The Company has common stock options, warrants and convertible debt instruments that are considered common stock equivalents that are considered in the computations of basic and diluted earnings per share. The Company uses the treasury stock method for both common stock options and warrants and the if-converted method for convertible debt instruments. For the years ended December 31, 2023 2022,
Income Tax, Policy [Policy Text Block]	Income Taxes The Company recognizes deferred tax liabilities and assets based on the differences between the tax basis of assets and liabilities and their reported amounts in the consolidated financial statements that will result in taxable or deductible amounts in future years (see Note 6 . Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect of a change in tax rates on deferred tax assets and liabilities will be recognized in income in the period that includes the enactment date. A deferred tax asset or liability that is not related to an asset or liability for financial reporting is classified according to the expected reversal date. The Company records a valuation allowance to reduce deferred tax assets to an amount that it believes is more likely than not expected to be realized. The Company accounts for any uncertainty in income taxes by recognizing the tax benefit from an uncertain tax position only if, in the Company's opinion, it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The Company measures the tax benefits recognized in the financial statements from such a position based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate resolution. The application of income tax law is inherently complex. Laws and regulations in this area are voluminous and are often ambiguous. As such, the Company is required to make many subjective assumptions and judgments regarding income tax exposures. Interpretations of and guidance surrounding income tax law and regulations change over time and may result in changes to the Company’s subjective assumptions and judgments which can materially affect amounts recognized in the consolidated balance sheets and consolidated statements of operations. The result of the reassessment of the Company’s tax positions did not have an impact on the consolidated financial statements. Interest and penalties associated with tax positions are recorded in the peri od assessed within the line item "Other incom e (expense)" in the consolidated statements of operations. The Company files income tax returns in the United States and in the states in which it conducts its business operations. The Company’s federal income tax filings for tax 2020 2023 in open to examination. In general, the Company’s various state tax filings remain open for 2019 2023.
Fair Value of Financial Instruments, Policy [Policy Text Block]	Fair Value The Company follows authoritative guidance that applies to all financial assets and liabilities required to be measured and reported on a fair value basis. The Company also applies the guidance to non-financial assets and liabilities measured at fair value on a nonrecurring basis, including non-competition agreements and goodwill. The guidance defines fair value as the price that would be received to sell an asset or paid to transfer a liability ("exit price") in an orderly transaction between market participants at the measurement date. The guidance establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and mini Observable inputs are inputs that market participants would use in pricing the asset or liability based on market data obtained from sources independent of the Company. Unobservable inputs are inputs that reflect the Company’s assumptions of what market participants would use in pricing the asset or liability based on the best information available in the circumstances. The Company did not December 31, 2023 or 2022. The hierarchy is broken down into three Level 1: Quoted prices are available in active markets for identical assets or liabilities; Level 2: Quoted prices in active markets for similar assets and liabilities that are observable for the asset or liability; or Level 3: Unobservable pricing inputs that are generally less observable from objective sources, such as discounted cash flow models or valuations. As of December 31, 2023 2022, no When an assessment for impairment is required for its long-lived and intangible assets, the Company assesses the recoverability using the lowest level of cash flows taking into consideration timing and appropriate discount rates. When appropriate, market comparables may may not The Company valued its warrants and stock options using the Black-Scholes model for the years ended December 31, 2023 2022.
Share-Based Payment Arrangement [Policy Text Block]	Stock-Based Compensation Stock-based compensation cost is measured at the date of grant, based on the calculated fair value of the award as described below, and is recognized over the requisite service period, which is generally the vesting period of the equity grant. The Company uses the Black-Scholes pricing model as a method for determining the estimated grant date fair value for all stock options awarded to employees, independent contractors, officers and directors. The expected term of the options is based upon evaluation of historical and expected exercise behavior. The risk-free interest rate is based upon United States Treasury rates at the date of grant with maturity dates approximately equal to the expected life of the grant. Volatility is determined upon historical volatility of our stock and adjusted if future volatility is expected to vary from historical experience. The dividend yield is assumed to be zero not
Use of Estimates, Policy [Policy Text Block]	Management Estimates The preparation of the Company ’s consolidated financial statements in accordance with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include the realization of accounts receivable, evaluation of impairment of long-lived assets, stock-based compensation expense, provision for income taxes, and the valuation of warrant liabilities and deferred taxes. Actual results could differ from those estimates.
Commitments and Contingencies, Policy [Policy Text Block]	Contingent Liabilities From time-to-time, the Company will have contingent liabilities that arise in the course of business, usually as it pertains to certain lawsuits in which the Company is involved. When a future contingent liability becomes both probable and estimable, the Company will record a liability for the estimated amount, as well as any offsetting receivables in the event the claim is probable to be covered by an insurance policy. In the event there is a range of outcomes and no
Classification and Valuation of Warrants [Policy Text Block]	Classification and Valuation of Warrants The Company analyzes warrant instruments under ASC 480 10, Distinguishing Liabilities from Equity None The Company uses a Black-Scholes model to determine the fair value of warrants. The expected term used was the remaining contractual term. Expected volatility is based upon historical volatility over a term consistent with the remaining term. The risk-free interest rate is derived from the yield on zero zero
Reclassification, Comparability Adjustment [Policy Text Block]	Reclassifications Certain prior period amounts have may no
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Adopted Accounting Pronouncements In June 2016, 2016 13, Financial Statements - Credit Losses (Topic 326 December 15, 2022. 2016 13 2023 no

Note 3 - Property and Equipme_2

Note 3 - Property and Equipment (Tables)	12 Months Ended
Note 3 - Property and Equipment (Tables)	Dec. 31, 2023
Notes Tables
Property, Plant and Equipment [Table Text Block]	December 31, 2023 2022 Trucks and vehicles $ 48,036 $ 53,473 Other equipment 1,859 2,059 Buildings and improvements 619 2,600 Land - 190 Total property and equipment 50,514 58,322 Accumulated depreciation (43,591 ) (47,086 ) Property and equipment, net $ 6,923 $ 11,236

Note 4 - Intangible Assets, N_2

Note 4 - Intangible Assets, Net (Tables)	12 Months Ended
Note 4 - Intangible Assets, Net (Tables)	Dec. 31, 2023
Notes Tables
Schedule of Finite-Lived Intangible Assets [Table Text Block]	December 31, 2023 2022 Customer relationships $ 626 $ 626 Patents and trademarks 441 441 Total intangible assets 1,067 1,067 Accumulated amortization (1067 ) (885 ) Net carrying value $ - $ 182

Note 5 - Debt (Tables)

Note 5 - Debt (Tables)	12 Months Ended
Note 5 - Debt (Tables)	Dec. 31, 2023
Notes Tables
Schedule of Long-Term Debt Instruments [Table Text Block]	December 31, 2023 2022 Utica Facility $ 3,388 $ 5,379 LSQ Facility 2,472 2,945 March 2022 Convertible Note with related party - 1,200 July 2022 Convertible Note with related party - 1,200 November 2022 Convertible Note with related party 1,200 1,200 September and October 2023 Convertible Notes with related parties 1,675 - Real Estate Loan for a facility in North Dakota. Matured November 3, 2023. - 54 Total long-term debt 8,735 11,978 Less debt discount and debt issuance costs (295 ) (548 ) Less current portion (5,267 ) (4,409 ) Long-term debt, net of debt discount, debt issuance costs and current portion $ 3,173 $ 7,021
Schedule of Maturities of Long-Term Debt [Table Text Block]	2024 $ 5,267 2025 3,468 Total $ 8,735

Note 6 - Income Taxes (Tables)

Note 6 - Income Taxes (Tables)	12 Months Ended
Note 6 - Income Taxes (Tables)	Dec. 31, 2023
Notes Tables
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	December 31, 2023 2022 Current: Federal $ - $ - State - - Total current - - Deferred: Federal (44 ) - State (7 ) - Total deferred (51 ) - Total deferred income tax benefit $ (51 ) $ -
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	December 31, 2023 2022 Computed income taxes at 21% $ (1,799 ) $ (1,171 ) (Decrease) increase in income taxes resulting from: State and local income taxes, net of federal impact (300 ) (195 ) Change in valuation allowance 2,039 1,360 Other 9 6 Deferred income tax benefit $ (51 ) $ -
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	December 31, 2023 2022 Deferred tax assets: Reserves and accruals $ 306 $ 307 Amortization 232 82 Other items 12 12 Loss carryforwards 11,216 9,854 Total deferred tax assets 11,766 10,255 Valuation allowance (11,044 ) (9,006 ) Net deferred tax assets 722 1,249 Deferred tax liabilities: Depreciation (944 ) (1,522 ) Total deferred tax liabilities (944 ) (1,522 ) Net deferred tax liabilities $ (222 ) $ (273 )

Note 7 - Stockholders' Equity (

Note 7 - Stockholders' Equity (Tables)	12 Months Ended
Note 7 - Stockholders' Equity (Tables)	Dec. 31, 2023
Notes Tables
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]	Weighted Average Weighted Average Remaining Warrants Shares Exercise Price Contractual Life (Years) Outstanding as of January 1, 2022 1,192,085 $ 3.57 3.75 Issued 568,720 2.11 4.84 Outstanding as of December 31, 2022 1,760,805 3.10 3.43 Issued 12,500,000 0.41 4.32 Exercised (3,100,000 ) 0.005 - Outstanding as of December 31, 2023 11,160,805 $ 0.95 3.95 Exercisable as of December 31, 2023 11,160,805 $ 0.95 3.95

Note 8 - Restricted Stock and_2

Note 8 - Restricted Stock and Stock Options (Tables)	12 Months Ended
Note 8 - Restricted Stock and Stock Options (Tables)	Dec. 31, 2023
Notes Tables
Schedule of Nonvested Share Activity [Table Text Block]	Shares Weighted Average Grant Date Fair Value Restricted shares as of January 1, 2022 181,221 $ 1.58 Granted 345,000 2.68 Vested (178,721 ) 2.12 Forfeited (80,000 ) 2.21 Restricted shares as of December 31, 2022 267,500 2.44 Granted 139,262 1.26 Vested (266,762 ) 1.86 Forfeited (25,000 ) 1.02 Restricted shares as of December 31, 2023 115,000 $ 2.68

Note 9 - Commitments and Cont_2

Note 9 - Commitments and Contingencies (Tables)	12 Months Ended
Note 9 - Commitments and Contingencies (Tables)	Dec. 31, 2023
Notes Tables
Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]	Operating Leases Finance Leases 2024 $ 488 $ 16 2025 374 - 2026 179 - Total future lease payments 1,041 16 Less: imputed interest (72 ) - Discounted value of lease obligations $ 969 $ 16
Lease, Cost [Table Text Block]	For the Year Ended December 31, 2023 2022 Operating lease cost: Current lease cost $ 152 $ 88 Long-term lease cost 653 799 Total operating lease cost $ 805 $ 887 Finance lease cost: Amortization of right-of-use assets $ 13 $ 19 Interest on lease liabilities 1 2 Total finance lease cost $ 14 $ 21 For the Year Ended December 31, 2023 2022 Operating: Weighted-average lease term (years) 2.24 2.87 Weighted-average discount rate 6.40 % 6.38 % Finance: Weighted-average lease term (years) 0.79 1.74 Weighted-average discount rate 5.59 % 5.59 %

Note 10 - Segment Reporting (Ta

Note 10 - Segment Reporting (Tables)	12 Months Ended
Note 10 - Segment Reporting (Tables)	Dec. 31, 2023
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Production Services Completion and Other Services Unallocated Total For the Year Ended December 31, 2023: Revenues $ 10,526 $ 11,532 $ - $ 22,058 Cost of revenues 9,206 10,567 - 19,773 Segment profit $ 1,320 $ 965 $ - $ 2,285 Depreciatio n and amortization $ 1,464 $ 1,500 $ 690 $ 3,654 Capital exp enditures $ 123 $ 126 $ 19 $ 268 Identifiable assets (1) $ 6,121 $ 6,271 $ 12 $ 12,404 For the Year Ended December 31, 2022: Revenues $ 11,211 $ 10,433 $ - $ 21,644 Cost of revenues 10,534 9,695 - 20,229 Segment profit $ 677 $ 738 $ - $ 1,415 Depreciatio n and amortization $ 2,303 $ 1,678 $ 366 $ 4,347 Capital exp enditures $ 127 $ 93 $ - $ 220 Identifiable assets (1) $ 7,044 $ 10,584 $ 158 $ 17,786
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Table Text Block]	For the Year Ended December 31, 2023 2022 Segment profit $ 2,285 $ 1,415 Sales, general and administrative expenses (4,454 ) (4,875 ) Severance and transition costs (1 ) (303 ) Gain (loss) on disposal of property and equipment 16 (300 ) Impairment losses (796 ) - Depreciation and amortization (3,654 ) (4,347 ) Loss from operations $ (6,604 ) $ (8,410 )

Note 2 - Summary of Significa_2

Note 2 - Summary of Significant Accounting Policies and Recent Developments (Details Textual)	3 Months Ended	9 Months Ended	12 Months Ended
	Dec. 31, 2023 USD ($)	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Net Income (Loss) Attributable to Parent			$ (8,517,000)	$ (5,575,000)
Assets, Current	$ 10,028,000		10,028,000	10,241,000
Liabilities, Current	5,722,000		5,722,000	5,960,000
Working Capital Deficit	4,300,000		4,300,000	4,200,000
Accounts Receivable, Allowance for Credit Loss, Current	100,000		100,000	150,000
Accounts Receivable, Credit Loss Expense (Reversal)			(50,000)	(94,000)
Inventory Write-down			54,000	52,000
Impairment, Long-Lived Asset, Held-for-Use		$ 250,000	250,000	0
Gain (Loss) on Disposition of Property Plant Equipment	$ 151,000		16,000	$ (300,000)
Goodwill and Intangible Asset Impairment			546,000
Payments of Dividends, Total			$ 0
State and Local Jurisdiction [Member]
Open Tax Year			2019 2020 2021 2022 2023	2019 2020 2021 2022 2023
Minimum [Member]
Property, Plant and Equipment, Useful Life (Year)	5 years		5 years
Maximum [Member]
Property, Plant and Equipment, Useful Life (Year)	30 years		30 years
Accounts Receivable [Member] \| Customer Concentration Risk [Member]
Number of Major Customers			2
Accounts Receivable [Member] \| Customer Concentration Risk [Member] \| Customer One [Member]
Concentration Risk, Percentage			50%	55%
Accounts Receivable [Member] \| Customer Concentration Risk [Member] \| Customer Two [Member]
Concentration Risk, Percentage			18%
Revenue Benchmark [Member] \| Customer Concentration Risk [Member]
Number of Major Customers			2	1
Revenue Benchmark [Member] \| Customer Concentration Risk [Member] \| Customer One [Member]
Concentration Risk, Percentage			32%	31%
Revenue Benchmark [Member] \| Customer Concentration Risk [Member] \| Customer Two [Member]
Concentration Risk, Percentage			10%

Note 3 - Property and Equipme_3

Note 3 - Property and Equipment (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Depreciation	$ 3.5	$ 4.1

Note 3 - Property and Equipme_4

Note 3 - Property and Equipment - Summary of Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Property and equipment, gross	$ 50,514	$ 58,322
Accumulated depreciation	(43,591)	(47,086)
Property and equipment, net	6,923	11,236
Vehicles [Member]
Property and equipment, gross	48,036	53,473
Property, Plant and Equipment, Other Types [Member]
Property and equipment, gross	1,859	2,059
Building and Building Improvements [Member]
Property and equipment, gross	619	2,600
Land [Member]
Property and equipment, gross	$ 0	$ 190

Note 4 - Intangible Assets, N_3

Note 4 - Intangible Assets, Net (Details Textual) - USD ($)	12 Months Ended
Note 4 - Intangible Assets, Net (Details Textual) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Finite-Lived Intangible Asset, Useful Life (Year)	5 years
Amortization of Intangible Assets	$ 182,000	$ 218,000

Note 4 - Intangible Assets, N_4

Note 4 - Intangible Assets, Net - Components of Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Intangible assets, gross	$ 1,067	$ 1,067
Accumulated amortization	(1,067)	(885)
Net carrying value	0	182
Customer Relationships [Member]
Intangible assets, gross	626	626
Intellectual Property [Member]
Intangible assets, gross	$ 441	$ 441

Note 5 - Debt (Details Textual)

1 Months Ended

12 Months Ended

Sep. 11, 2023 USD ($) d $ / shares

Jun. 30, 2023 USD ($) $ / shares shares

Mar. 28, 2023 USD ($) shares

Jan. 23, 2023 USD ($)

Nov. 03, 2022 USD ($) $ / shares shares

Jul. 15, 2022 USD ($) $ / shares

Mar. 24, 2022 USD ($)

Mar. 18, 2022 USD ($)

Oct. 31, 2023 USD ($)

Dec. 31, 2023 USD ($) $ / shares

Dec. 31, 2022 USD ($) $ / shares

Sep. 01, 2023 USD ($)

Apr. 30, 2023 USD ($)

Dec. 13, 2022 USD ($)

Sep. 22, 2022 USD ($)

Dec. 31, 2021 $ / shares

Dec. 21, 2021 USD ($)

Gain (Loss) on Extinguishment of Debt

$ 0

$ 4,277,000

Repayments of Subordinated Debt, Total

$ 0

$ 145,000

Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) | $ / shares

$ 0.95

$ 3.1

$ 3.57

Debt Conversion, Original Debt, Amount

$ 0

$ 1,200,000

Proceeds From Financed Insurance

1,800,000

Interest Expense

2,121,000

1,383,000

Debt Instrument, Unamortized Discount (Premium) and Debt Issuance Costs, Net

295,000

548,000

Chief Executive Officer [Member]

Proceeds from Convertible Debt

$ 100,000

March 2022 Convertible Note Into Common Stock [Member]

Debt Conversion, Original Debt, Amount

$ 148,950

$ 1,100,000

Stock Issued During Period, Shares, Conversion of Convertible Securities (in shares) | shares

322,402

2,275,000

July 2022 Convertible Note Into Common Stock [Member]

Debt Conversion, Original Debt, Amount

$ 1,200,000

Stock Issued During Period, Shares, Conversion of Convertible Securities (in shares) | shares

2,400,000

Conversion of New Convertible Notes into Equity [Member]

Debt Instrument, Convertible, Conversion Price (in dollars per share) | $ / shares

$ 0.5

Debt Instrument, Convertible, Threshold Percentage of Stock Price Trigger

25%

Conversion of New Convertible Notes into Equity [Member] | Common Stock [Member]

Debt Instrument, Convertible, Conversion Price (in dollars per share) | $ / shares

$ 0.5

Conversion of New Convertible Notes into Equity [Member] | Scenario, Plan [Member]

Stock Issued During Period, Value, Conversion of Convertible Securities

$ 5,000,000

Debt Instrument, Convertible, Threshold Percentage of Stock Price Trigger

25%

Debt Instrument, Convertible, Premium as A Percentage of Outstanding Principal

25%

Debt Instrument, Convertible, Threshold Trading Days (Day) | d

One Parcels of Real Property in North Dakota [Member] | Disposal Group, Disposed of by Sale, Not Discontinued Operations [Member]

Disposal Group, Including Discontinued Operation, Consideration

$ 550,000

Cross River Warrants [Member]

Warrants and Rights Outstanding, Term (Year)

5 years

Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares) | shares

568,720

Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) | $ / shares

$ 2.11

Warrants Issued With July 2022 Converitble Note [Member]

Warrants and Rights Outstanding, Term (Year)

5 years

Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares) | shares

2,400,000

Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) | $ / shares

$ 0.55

Heat Waves Hot Oil Service LLC at Colorado [Member]

Maximum Percentage on Advance to Accounts Receivable Factored

85%

Maximum Amount on Advance to Accounts Receivable Factored

$ 10,000,000

Receivable Fee, Percentage of Receivable Purchased in Addition to Fund Usage Daily Fee

0.10%

Funds Usage Daily Fee, Percentage

0.021%

Utica Leaseco, LLC [Member] | Master Lease Agreement [Member] | Heat Waves Hot Oil Service LLC at Colorado [Member]

Debt Instrument, Face Amount

$ 6.225

Debt Instrument, Term (Month)

51 months

Debt Instrument, Periodic Payment, Total

$ 168,075

Debt Instrument, Surcharge Percentage Per Month

Debt Instrument, Percentage That Exceeds Prime Rate for Surcharge

0.25%

Debt Instrument, Minimum Prime Rate Percentage That Triggers Surcharge

3.25%

Debt Instrument, Covenant, Option, Payment of Lease Facility in Exchange for Reduced Payment schedule

$ 1,000,000

Utica Leaseco, LLC [Member] | Master Lease Agreement [Member] | Heat Waves Hot Oil Service LLC at Colorado [Member] | Minimum [Member]

Debt Instrument, Periodic Payment, Total

$ 198,000

Debt Instrument, Periodic Payment Terms, Balloon Payment to be Paid, Percentage of Principle

Debt Instrument, Periodic Payment Terms, Balloon Payment to be Paid

$ 62,250

Utica Leaseco, LLC [Member] | Master Lease Agreement [Member] | Heat Waves Hot Oil Service LLC at Colorado [Member] | Maximum [Member]

Debt Instrument, Periodic Payment Terms, Balloon Payment to be Paid, Percentage of Principle

10%

Debt Instrument, Periodic Payment Terms, Balloon Payment to be Paid

$ 622,500

Cross River [Member]

Debt Instrument, Interest Rate, Stated Percentage

16%

The 2022 Refinancing Agreement [Member] | East West Bank [Member] | Revolving Credit Facility [Member]

Repayments of Lines of Credit

$ 8,400,000

Lines of Credit, Percentage of Net Proceeds From Receivables Financing, Payments for Refinancing.

Lines of Credit, Value of Net Proceeds From Receivables Financing, Payments for Refinancing

$ 1,000,000

The 2017 Credit Agreement [Member] | East West Bank [Member]

Interest Expense

$ 277,000

100,000

The 2017 Credit Agreement [Member] | East West Bank [Member] | Revolving Credit Facility [Member]

Line of Credit Facility, Maximum Borrowing Capacity

$ 1,000,000

Cross River Working Capital Note [Member]

Debt Instrument, Face Amount

$ 1,200,000

Debt Instrument, Term (Month)

6 years

Debt Instrument, Interest Rate, Stated Percentage

Gain (Loss) on Extinguishment of Debt

4,300,000

Subordinated Debt with Related Party [Member]

Debt Instrument, Face Amount

$ 220,000

Repayments of Subordinated Debt, Total

$ 162,000

July 2022 Convertible Note [Member]

Debt Instrument, Interest Rate, Stated Percentage

7.75%

Proceeds from Convertible Debt

$ 1,200,000

Debt Instrument, Convertible, Conversion Price (in dollars per share) | $ / shares

$ 1.69

Cross River Revolver [Member] | Cross River [Member]

Debt Instrument, Face Amount

$ 750,000

Cross River Exchange Note [Member] | Cross River [Member]

Debt Instrument, Face Amount

$ 750,000

Payment of Financing and Stock Issuance Costs, Total

450,000

November 2022 Convertible Note [Member] | Cross River [Member]

Debt Instrument, Face Amount

$ 1,200,000

Debt Instrument, Term (Month)

2 years

Debt Instrument, Interest Rate, Stated Percentage

10%

Debt Instrument, Convertible, Conversion Price (in dollars per share) | $ / shares

$ 2.11

November 2022 Convertible Note [Member] | Cross River [Member] | Minimum [Member]

Debt Instrument Convertible, Price Per Share, Minimum Equity Offering Amount Received

$ 2,000,000

Cross River Convertible Notes [Member]

Debt Instrument, Face Amount

$ 750,000

Proceeds from Convertible Debt

150,000

Chesser Convertible Note [Member]

Debt Instrument, Face Amount

50,000

$ 50,000

Angel Capital Convertible Note [Member]

Debt Instrument, Face Amount

125,000

Proceeds from Convertible Debt

125,000

Equigen Convertible Note [Member]

Debt Instrument, Face Amount

$ 187,500

Proceeds from Convertible Debt

$ 187,500

Note 5 - Debt - Summary of Long

Note 5 - Debt - Summary of Long-term Debt (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Long-term debt	$ 8,735,000	$ 11,978,000
Less debt discount and debt issuance costs	(295,000)	(548,000)
Less current portion	(5,267,000)	(4,409,000)
Long-term debt, net of debt discount, debt issuance costs and current portion	3,173,000	7,021,000
March 2022 Convertible Note [Member]
Long-term debt	0	1,200,000
July 2022 Convertible Note [Member]
Long-term debt	0	1,200,000
November 2022 Convertible Note [Member]
Long-term debt	1,200,000	1,200,000
September and October 2023 Convertible Note [Member]
Long-term debt	1,675,000	0
Real Estate Loan Facility in North Dakota [Member]
Long-term debt	0	54,000
Utica Leaseco, LLC [Member]
Long-term debt	3,388,000	5,379,000
L S Q [Member]
Long-term debt	$ 2,472,000	$ 2,945,000

Note 5 - Debt - Summary of Matu

Note 5 - Debt - Summary of Maturities of Long-term Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
2024	$ 5,267
2025	3,468
Total	$ 8,735	$ 11,978

Note 6 - Income Taxes (Details

Note 6 - Income Taxes (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent (Rate)	21%	21%
Unrecognized Tax Benefits	$ 0	$ 0
Deferred Tax Assets, Valuation Allowance	11,044	9,006
Income Tax Examination, Penalties and Interest Expense	0	$ 0
Domestic Tax Authority [Member]
Operating Loss Carryforwards	45,800
Tax Credit Carryforward, Subject to Expiration	$ 18,600
Open Tax Year	2020 2021 2022 2023
State and Local Jurisdiction [Member]
Tax Credit Carryforward, Subject to Expiration	$ 7,400
Open Tax Year	2019 2020 2021 2022 2023	2019 2020 2021 2022 2023

Note 6 - Income Taxes - Compone

Note 6 - Income Taxes - Components of Income Tax Provision (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
State	$ 0	$ 0
Total current	0	0
Federal	(44)	0
State	$ (7)	$ 0

Note 6 - Income Taxes - Reconci

Note 6 - Income Taxes - Reconciliation of Computed Income Tax (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Computed income taxes at 21%	$ (1,799)	$ (1,171)
State and local income taxes, net of federal impact	(300)	(195)
Change in valuation allowance	2,039	1,360
Other	9	6
Paycheck Protection Program CARES Act [Member]
Deferred income tax benefit	$ (51)	$ 0

Note 6 - Income Taxes - Deferre

Note 6 - Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Reserves and accruals	$ 306	$ 307
Amortization	232	82
Other items	12	12
Loss carryforwards	11,216	9,854
Total deferred tax assets	11,766	10,255
Valuation allowance	(11,044)	(9,006)
Net deferred tax assets	722	1,249
Depreciation	(944)	(1,522)
Total deferred tax liabilities	(944)	(1,522)
Net deferred tax liabilities	$ (222)	$ (273)

Note 7 - Stockholders' Equity_2

Note 7 - Stockholders' Equity (Details Textual) - USD ($)						1 Months Ended	12 Months Ended
Note 7 - Stockholders' Equity (Details Textual) - USD ($)	Mar. 11, 2024	Sep. 11, 2023	Jun. 30, 2023	Mar. 28, 2023	Feb. 22, 2023	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	May 02, 2023	Dec. 31, 2021
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)							$ 0.95	$ 3.1		$ 3.57
Debt Conversion, Original Debt, Amount							$ 0	$ 1,200,000
New York Stock Exchange, Required Equity Balance									$ 2
Oilfield Equipment Asset Purchase Agreement [Member]
Stock Issued During Period, Shares, Purchase of Assets (in shares)		2,939,133				2,645,220
Stock Issued During Period, Value, Purchase of Assets		$ 1,057,500
Oilfield Equipment Asset Purchase Agreement [Member] \| Subsequent Event [Member]
Stock Issued During Period, Shares, Purchase of Assets (in shares)	293,913
March 2022 Convertible Note Into Common Stock [Member]
Debt Conversion, Original Debt, Amount			$ 148,950	$ 1,100,000
Stock Issued During Period, Shares, Conversion of Convertible Securities (in shares)			322,402	2,275,000
July 2022 Convertible Note Into Common Stock [Member]
Debt Conversion, Original Debt, Amount			$ 1,200,000
Stock Issued During Period, Shares, Conversion of Convertible Securities (in shares)			2,400,000
Prefunded Warrant [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)					3,100,000
Common Warrant [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)					7,000,000
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)					$ 0.55
Warrants and Rights Outstanding, Term (Year)					5 years
Warrants and Rights Outstanding					$ 2,000,000
Common Stock and Common Warrants [Member]
Class of Warrant or Right, Price Per Share or Warrant (in shares)					0.5
Prefunded Warrants and Common Warrants [Member]
Class of Warrant or Right, Price Per Share or Warrant (in shares)					0.495
Warrants Issued With July 2022 Converitble Note [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)			2,400,000
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)			$ 0.55
Warrants and Rights Outstanding, Term (Year)			5 years
Warrants and Rights Outstanding			$ 340,000
The February 2023 Public Offering [Member]
Stock Issued During Period, Shares, New Issues (in shares)					3,900,000
Proceeds from Issuance or Sale of Equity, Total					$ 3,000,000		$ 2,952,000	$ 0
Payments of Stock Issuance Costs					$ 534,000

Note 7 - Stockholders' Equity -

Note 7 - Stockholders' Equity - Summary of Warrant Activity (Details) - $ / shares		12 Months Ended
	Jan. 01, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Outstanding (in shares)	1,192,085	1,760,805	1,192,085
Outstanding, weighted average exercise price (in dollars per share)	$ 3.57	$ 3.1	$ 3.57
Outstanding, weighted average remaining contractual life (Year)	3 years 5 months 4 days	3 years 11 months 12 days		3 years 9 months
Issued (in shares)		12,500,000	568,720
Issued, weighted average exercise price (in dollars per share)		$ 0.41	$ 2.11
Issued, weighted average remaining contractual life (Year)		4 years 3 months 25 days	4 years 10 months 2 days
Exercised (in shares)		(3,100,000)
Exercised, weighted average exercise price (in dollars per share)		$ 0.005
Outstanding (in shares)		11,160,805	1,760,805	1,192,085
Outstanding, weighted average exercise price (in dollars per share)		$ 0.95	$ 3.1	$ 3.57
Exercisable (in shares)		11,160,805
Exercisable, weighted average exercise price (in dollars per share)		$ 0.95
Exercisable, weighted average remaining contractual life (Year)		3 years 11 months 12 days

Note 8 - Restricted Stock and_3

Note 8 - Restricted Stock and Stock Options (Details Textual) - USD ($)		12 Months Ended
	Sep. 11, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Jul. 18, 2016
Share-Based Payment Arrangement, Employee [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)	500,000
Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in dollars per share)	$ 0.41
Share-Based Payment Arrangement, Employee [Member] \| Vesting January 1, 2024 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Rights, Percentage	50%
Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number (in shares)		115,000	267,500	181,221
Share-Based Payment Arrangement, Expense		$ 268,000	$ 811,000
Restricted Stock [Member] \| Chief Financial Officer [Member]
Share-Based Payment Arrangement, Expense			$ 748,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Granted (in shares)			50,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grant Date Fair Value			$ 112,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Forfeitures (in shares)			61,000
Restricted Stock [Member] \| Board of Directors [Member]
Share-Based Payment Arrangement, Expense		$ 82,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Granted (in shares)		79,262
Share-Based Payment Arrangement, Option [Member]
Share-Based Payment Arrangement, Expense		$ 109,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount		$ 66,000
The 2016 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)					533,334
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in shares)					692,782
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number (in shares)		250,000
The 2016 Plan [Member] \| Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number (in shares)		15,000
Option Plan 2010 Member
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)					159,448

Note 8 - Restricted Stock and_4

Note 8 - Restricted Stock and Stock Options - Summary of Restricted Stock Options (Details) - Restricted Stock [Member] - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Balance, Restricted shares (in shares)	267,500	181,221
Balance, Restricted shares, Weighted average grant date fair value (in dollars per share)	$ 2.44	$ 1.58
Granted, Restricted shares (in shares)	139,262	345,000
Granted, Restricted shares, Weighted average grant date fair value (in dollars per share)	$ 1.26	$ 2.68
Vested, non-vested (in shares)	(266,762)	(178,721)
Vested, weighted average grant date fair value (in dollars per share)	$ 1.86	$ 2.12
Forfeited, non-vested (in shares)	(25,000)	(80,000)
Forfeited, weighted average grant date fair value (in dollars per share)	$ 1.02	$ 2.21
Balance, Restricted shares (in shares)	115,000	267,500
Balance, Restricted shares, Weighted average grant date fair value (in dollars per share)	$ 2.68	$ 2.44

Note 9 - Commitments and Cont_3

Note 9 - Commitments and Contingencies (Details Textual) - Subsequent Event [Member]	Mar. 04, 2024
Number of Officers Involved in Class Action Complaint	2
Number of Days for Class Action Appeal (Day)	0 days

Note 9 - Commitments and Cont_4

Note 9 - Commitments and Contingencies - Future Minimum Lease Commitments (Details) $ in Thousands	Dec. 31, 2023 USD ($)
2024, operating leases	$ 488
2024, financing leases	16
2025, operating leases	374
2025, financing leases	0
2026, operating leases	179
2026, financing leases	0
Total future lease payments, operating leases	1,041
Total future lease payments, finance leases	16
Less: imputed interest, operating leases	(72)
Less: imputed interest, finance leases	0
Discounted value of lease obligations, operating leases	969
Discounted value of lease obligations, finance leases	$ 16

Note 9 - Commitments and Cont_5

Note 9 - Commitments and Contingencies - Lease Cost (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Current lease cost	$ 152	$ 88
Long-term lease cost	653	799
Total operating lease cost	805	887
Amortization of right-of-use assets	13	19
Interest on lease liabilities	1	2
Total finance lease cost	$ 14	$ 21
Weighted-average lease term (years), operating (Year)	2 years 2 months 26 days	2 years 10 months 13 days
Weighted-average discount rate, operating	6.40%	6.38%
Weighted-average lease term (years), financing (Year)	9 months 14 days	1 year 8 months 26 days
Weighted-average discount rate, financing	5.59%	5.59%

Note 10 - Segment Reporting - R

Note 10 - Segment Reporting - Reportable Segments (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022
Revenues		$ 22,058	$ 21,644
Cost of revenues		19,773	20,229
Segment profit		2,285	1,415
Depreciation and amortization		3,654	4,347
Capital expenditures		268	220
Identifiable assets	[1]	12,404	17,786
Segment profit		2,285	1,415
Production Services [Member]
Revenues		10,526	11,211
Cost of revenues		9,206	10,534
Segment profit		1,320	677
Depreciation and amortization		1,464	2,303
Capital expenditures		123	127
Identifiable assets	[1]	6,121	7,044
Segment profit		1,320	677
Completion Services [Member]
Revenues		11,532	10,433
Cost of revenues		10,567	9,695
Segment profit		965	738
Depreciation and amortization		1,500	1,678
Capital expenditures		126	93
Identifiable assets	[1]	6,271	10,584
Segment profit		965	738
Unallocated and Other Segments [Member]
Revenues		0	0
Cost of revenues		0	0
Segment profit		0	0
Depreciation and amortization		690	366
Capital expenditures		19	0
Identifiable assets	[1]	12	158
Segment profit		$ 0	$ 0

[1]Identifiable assets is calculated by summing the balances of accounts receivable, net; inventories; property and equipment, net; net right-of-use lease assets; assets held for sale; and other assets.

Note 10 - Segment Reporting - I

Note 10 - Segment Reporting - Income From Operations (Details) - USD ($)	3 Months Ended	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Segment profit (loss)		$ 2,285,000	$ 1,415,000
Sales, general and administrative expenses		(4,454,000)	(4,875,000)
Severance and transition costs		(1,000)	(303,000)
Gain (loss) on disposal of property and equipment	$ 151,000	16,000	(300,000)
Impairment losses		(796,000)	0
Depreciation and amortization		(3,654,000)	(4,347,000)
Loss from operations		$ (6,604,000)	$ (8,410,000)

Note 11 - Subsequent Events (De

Note 11 - Subsequent Events (Details Textual) - Subsequent Event [Member]	Mar. 19, 2024 USD ($) shares	Mar. 04, 2024
Number of Officers Involved in Class Action Complaint		2
Number of Days for Class Action Appeal (Day)		0 days
Share-Based Payment Arrangement, Option [Member] \| Former Owner [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares) \| shares	250,000
Share-Based Payment Arrangement, Option [Member] \| Former Owner [Member] \| Share-Based Payment Arrangement, Tranche One [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Rights, Percentage	50%
Share-Based Payment Arrangement, Option [Member] \| Former Owner [Member] \| Share-Based Payment Arrangement, Tranche Two [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Rights, Percentage	50%
Buckshot Trucking [Member]
Business Combination, Consideration Transferred	$ 5,000,000
Business Combination, Contingent Consideration, Liability	500,000
Payments to Acquire Businesses, Gross	3,750,000
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable	1,250,000
Business Combination, Closing Condition, Minimum EBITDA	2,000,000
Business Combination, Closing Condition, Working Capital	$ 1,230,000