Milestone Scientific (MLSS) 10-K30 Mar 232022 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, 2022	Dec. 31, 2021	Mar. 30, 2023	Jun. 30, 2022
Document Information [Line Items]
Entity Central Index Key	0000855683
Entity Registrant Name	MILESTONE SCIENTIFIC INC.
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2022
Document Transition Report	false
Entity File Number	001-14053
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	13-3545623
Entity Address, Address Line One	425 Eagle Rock Avenue
Entity Address, City or Town	Roseland
Entity Address, State or Province	NJ
Entity Address, Postal Zip Code	07068
City Area Code	973
Local Phone Number	535-2717
Title of 12(b) Security	Common Stock, par value $.001 per share
Trading Symbol	MLSS
Security Exchange Name	NYSE
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	false
Entity Shell Company	false
Entity Public Float				$ 43,102,239
Entity Common Stock, Shares Outstanding			69,998,525
Auditor Firm ID	688	711
Auditor Name	Marcum LLP	Friedman LLP
Auditor Location	East Hanover, New Jersey	East Hanover, New Jersey

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 8,715,279	$ 14,764,346
Accounts receivable, net	693,717	943,272
Prepaid expenses and other current assets	443,872	375,360
Inventories	1,792,335	1,541,513
Advances on contracts	1,325,301	1,309,260
Total current assets	12,970,504	18,933,751
Furniture, fixtures and equipment, net	18,146	23,713
Intangibles, net	227,956	277,619
Right of use assets finance lease	17,645	26,294
Right of use assets operating lease	443,685	524,217
Other assets	24,150	24,150
Total assets	13,702,086	19,809,744
Current liabilities:
Accounts payable	1,102,729	780,428
Accounts payable, related party	803,492	395,857
Accrued expenses and other payables	1,124,839	1,417,248
Accrued expenses, related party	167,549	414,241
Current portion of finance lease liabilities	9,365	8,545
Current portion of operating lease liabilities	91,701	81,001
Total current liabilities	3,299,675	3,097,320
Non-current portion of finance lease liabilities	10,698	20,062
Non-current portion of operating lease liabilities	385,279	476,980
Total liabilities	3,695,652	3,594,362
Commitments
Stockholders’ equity
Common stock, par value $.001;authorized 100,000,000 shares; 69,306,497 shares issued and 69,273,164 shares outstanding as of December 31, 2022; 68,153,336 shares issued and 68,120,003 shares outstanding as of December 31, 2021	69,306	68,153
Additional paid in capital	127,478,325	124,915,560
Accumulated deficit	(116,410,405)	(107,704,274)
Treasury stock, at cost, 33,333 shares	(911,516)	(911,516)
Total Milestone Scientific, Inc. stockholders' equity	10,225,710	16,367,923
Noncontrolling interest	(219,276)	(152,541)
Total stockholders’ equity	10,006,434	16,215,382
Total liabilities and stockholders’ equity	$ 13,702,086	$ 19,809,744

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Dec. 31, 2022	Dec. 31, 2021
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	100,000,000	100,000,000
Common stock, shares issued (in shares)	69,306,497	68,153,336
Common stock, shares outstanding (in shares)	69,273,164	68,120,003
Treasury stock, at cost, shares (in shares)	33,333	33,333

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
Consolidated Statements of Operations - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Product sales, net	$ 8,805,906	$ 10,304,711
Cost of products sold	3,905,092	3,992,811
Gross profit	4,900,814	6,311,900
Selling, general and administrative expenses	12,514,323	12,738,362
Research and development expenses	1,150,209	878,210
Depreciation and amortization expense	63,755	73,836
Total operating expenses	13,728,287	13,690,408
Loss from operations	(8,827,473)	(7,378,508)
Interest income (expense)	54,607	(16,360)
Gain on debt extinguishment-PPP	0	276,180
Loss before provision for income taxes and equity investments	(8,772,866)	(7,118,688)
Provision for income taxes	0	(333)
Loss before equity investment	(8,772,866)	(7,119,021)
Deferred profit and divesture-equity investment (See Note F)	0	242,589
Net loss	(8,772,866)	(6,876,432)
Net loss attributable to noncontrolling interests	66,735	58,115
Net loss attributable to Milestone Scientific Inc.	$ (8,706,131)	$ (6,818,317)
Net loss per share applicable to common stockholders—
Basic and Diluted (in dollars per share)	$ (0.12)	$ (0.10)
Weighted average shares outstanding and to be issued—
Basic and Diluted (in shares)	70,607,338	68,829,860

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity - USD ($)	Consultant [Member] Common Stock [Member]	Consultant [Member] Additional Paid-in Capital [Member]	Consultant [Member] Retained Earnings [Member]	Consultant [Member] Noncontrolling Interest [Member]	Consultant [Member] Treasury Stock [Member]	Consultant [Member]	Board of Directors [Member] Common Stock [Member]	Board of Directors [Member] Additional Paid-in Capital [Member]	Board of Directors [Member] Retained Earnings [Member]	Board of Directors [Member] Noncontrolling Interest [Member]	Board of Directors [Member] Treasury Stock [Member]	Board of Directors [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member]	Treasury Stock [Member]	Total
Balance (in shares) at Dec. 31, 2020													64,171,435
Balance at Dec. 31, 2020													$ 64,171	$ 117,934,696	$ (100,885,957)	$ (94,426)	$ (911,516)	$ 16,106,968
Stock based compensation													$ 0	790,915	0	0		790,915
Common stock issued to employee for compensation expensed in prior periods (in shares)													7,075
Common stock issued to employee for compensation expensed in prior periods													$ 7	(7)	0	0	0	0
Common stock to be issued for payment of services expensed in prior periods (in shares)	40,010						18,879
Common stock to be issued for payment of services expensed in prior periods	$ 40	$ (40)	$ 0	$ 0	$ 0	$ 0	$ 19	$ (19)	$ 0	$ 0	$ 0	$ 0
Common stock to be issued to employees for bonuses														100,000				100,000
Common stock issued to employee for stock options exercised (in shares)													826,499
Common stock issued to employee for stock options exercised													$ 826	1,381,060	0	0	0	1,381,886
Common stock issued to employee for compensation (in shares)													18,345
Common stock issued for compensation													$ 18	107,482	0			107,500
Common stock issued for services (in shares)	289,661						277,767
Common stock issued for services	$ 290	770,044	0			770,334	$ 278	617,889	0			618,167
Common stock issued to employee for bonus expensed in prior periods (in shares)													402,490
Common stock issued to employee for bonus expensed in prior periods													$ 402	(402)	0	0	0	0
Common stock issued for warrants exercised (in shares)													2,101,175
Common stock issued for warrants exercised													$ 2,102	3,213,942	0	0	0	3,216,044
Net loss															(6,818,317)	(58,115)		(6,876,432)
Common stock issued to employee for compensation (in shares)													18,345
Common stock issued to employees for bonuses (in shares)													402,490
Common stock issued to employees for bonuses													$ 402	(402)	0	0	0	0
Balance (in shares) at Dec. 31, 2021													68,153,336
Balance at Dec. 31, 2021													$ 68,153	124,915,560	(107,704,274)	(152,541)	(911,516)	16,215,382
Stock based compensation														1,499,302				1,499,302
Common stock to be issued to employees for bonuses													$ 0	264,385				264,385
Common stock issued to employee for compensation (in shares)													30,196
Common stock issued for compensation													$ 30	39,973	0	0	0	40,003
Common stock issued for services (in shares)	577,074						398,553
Common stock issued for services	$ 577	$ 746,774	$ 0	$ 0	$ 0	$ 747,351	$ 399	$ 12,478	$ 0	$ 0	$ 0	$ 12,877
Common stock issued to employee for bonus expensed in prior periods (in shares)													147,338
Common stock issued to employee for bonus expensed in prior periods													$ 147	(147)				0
Net loss															(8,706,131)	(66,735)		(8,772,866)
Common stock issued to employee for compensation (in shares)													30,196
Common stock issued to employees for bonuses (in shares)													147,338
Common stock issued to employees for bonuses													$ 147	(147)				0
Balance (in shares) at Dec. 31, 2022													69,306,497
Balance at Dec. 31, 2022													$ 69,306	$ 127,478,325	$ (116,410,405)	$ (219,276)	$ (911,516)	$ 10,006,434

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Cash flows from operating activities:
Net loss	$ (8,772,866)	$ (6,876,432)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation expense	14,180	22,205
Amortization of intangibles	49,663	51,630
Stock based compensation	1,499,302	790,915
Employees paid in stock	317,265	793,110
Expense paid in stock	747,351	707,861
Inventory Reserve	582,299	0
Amortization of right-of-use asset	80,533	73,552
Gain on debt extinguishment-PPP	0	(276,180)
Deferred profit and divesture-equity investment (See Note F)	0	(242,589)
Changes in operating assets and liabilities:
Decrease in accounts receivable	249,555	137,384
(Increase) decrease in inventories	(833,121)	878,666
(Increase) in advances on contracts	(16,041)	(895,058)
(Increase) decrease in prepaid expenses and other current assets	(68,512)	40,555
Increase in accounts payable	322,300	297,456
Increase in accounts payable, related party	407,636	10,719
(Decrease) increase in accrued expenses	(292,495)	562,824
(Decrease) in accrued expenses, related party	(246,692)	(47,493)
Decrease operating lease liability	(72,353)	(62,789)
Net cash used in operating activities	(6,031,996)	(4,033,664)
Cash flows from investing activities:
Purchase of furniture, fixtures, and equipment	(8,527)	(15,189)
Net cash used in investing activities	(8,527)	(15,189)
Cash flows from financing activities:
Payments finance lease obligations	(8,544)	(8,648)
Proceeds from exercise of warrants	0	3,216,044
Common stock issued to employee for option exercised	0	1,381,886
Net cash used in (provided by) financing activities	(8,544)	4,589,282
Net (decrease) increase in cash and cash equivalents	(6,049,067)	540,429
Cash and cash equivalents at beginning of period	14,764,346	14,223,917
Cash and cash equivalents at end of period	$ 8,715,279	$ 14,764,346

Note A - Organization and Busin

Note A - Organization and Business	12 Months Ended
Note A - Organization and Business	Dec. 31, 2022
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	NOTE A ORGANIZATION AND BUSINESS All references in this report to “Milestone Scientific,” “us,” “our,” “we,” the “Company” or “Milestone” refer to Milestone Scientific Inc., and its consolidated subsidiaries, Wand Dental, Inc., Milestone Medical, Inc. and Milestone Education LLC (all described below), unless the context otherwise indicates. Milestone Scientific is the owner of the following registered U.S. trademarks: C ompuDent ; CompuMed ; CompuFlo ; DPS Dynamic Pressure Sensing technology ; Milestone Scientific ; the Milestone logo ; SafetyWand ; STA Single Tooth Anesthesia System ; and The Wand . Milestone Scientific was incorporated in the State of Delaware in August 1989. The Wand CompuDent , STA Single Tooth Anesthesia System CompuMed . CompuDent CompuMed June 2017, 510 CompuFlo We are in the process of meeting with medical facilities and device distributors within the United States, Middle East and Europe. Certain of our medical instruments have obtained European CE mark approval and can be marketed and sold in most European countries. In 2020, one not may

Note B - Liquidity and Uncertai

Note B - Liquidity and Uncertainties	12 Months Ended
Note B - Liquidity and Uncertainties	Dec. 31, 2022
Notes to Financial Statements
Substantial Doubt about Going Concern [Text Block]	NOTE B- LIQUIDITY AND UNCERTAINTIES The Company has evaluated whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the Company's ability to continue as a going concern within one December 31, 2022, 2021, 12 12 twelve In addition to its employees, the Company relies on (i) distributors, agents, and third third may The coronavirus (COVID- 19 December 31, 2022, 2021 19, Sanctions imposed by the United States and other western democracies, against Russia because of Ukraine conflict, and any expansion of the conflict, is likely to have unpredictable and wide-ranging effects on the domestic and global economy and financial markets, which could have an adverse effect on our business and results of operations. The conflict has caused market volatility, a sharp increase in certain commodity prices, and an increasing number and frequency of cybersecurity threats. As direct impact from the conflict, we have experienced a decrease in international sales to Ukraine and halted all sales to Russia. We will continue to monitor the situation carefully and, if necessary, take action to protect our business, operations, and financial condition.

Note C - Summary of Significant

Note C - Summary of Significant Accounting Policies	12 Months Ended
Note C - Summary of Significant Accounting Policies	Dec. 31, 2022
Notes to Financial Statements
Significant Accounting Policies [Text Block]	NOTE C SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 1. Principles of Consolidation The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States ("GAAP"), and the applicable rules and regulations of the Securities and Exchange Commission (SEC) include the accounts of Milestone Scientific and its wholly owned and majority owned subsidiaries, including, Wand Dental (wholly owned), and Milestone Medical (majority owned). All significant, intra-entity transactions and balances have been eliminated in the consolidation. 2. The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions in determining the reported amounts of assets and liabilities and disclosure of contingent liabilities at the date of the financial statements and reported amounts of revenues and expenses during the reporting period. The most significant estimates relate to the allowance for doubtful accounts, inventory valuation, and cash flow assumptions regarding evaluations for impairment of long-lived assets and going concern considerations, stock compensation expense, and valuation allowances on deferred tax assets. Actual results could differ from those estimates. 3. Revenue Recognition The Company recognizes revenue when its customer obtains control of promised goods or services, in an amount that reflects the consideration which the Company expects to receive in exchange for those goods or services. To perform revenue recognition, the Company performs the following five i. identification of the promised goods or services in the contract; ii. determination of whether the promised goods or services are performance obligations including whether they are distinct in the context of the contract; iii. measurement of the transaction price, including the constraint on variable consideration; iv. allocation of the transaction price to the performance obligations based on estimated selling prices; and v. recognition of revenue when (or as) the Company satisfies each performance obligation. A performance obligation is a promise in a contract to transfer a distinct good or service to the customer and is the unit of account in ASC 606. The Company derives its revenues from the sale of its products, primarily dental instruments, handpieces, and other related products. The Company sells its products through a global distribution network and that includes both exclusive and non-exclusive distribution agreements with related and third Revenue from product sales is recognized upon transfer of control of a product to a customer, generally upon date of shipment. The Company has no Sales Returns The Company records allowances for product returns as a reduction of revenue at the time product sales are recorded. Several factors are considered in determining whether an allowance for product returns is required, including the customers’ return rights and the Company’s historical experience with returns and the amount of product in the distribution channel not may December 31, 2022. Financing and Payment The Company's payment terms differ by geography and customer, but payment is required within 90 Disaggregation of Revenue The Company operates in two twelve December 31, 2022, 2021. 4. Variable Interest Entities A variable interest entity ("VIE") is an entity that either (i) has insufficient equity to permit the entity to finance its activities without additional subordinated financial support or (ii) has equity investors who lack the characteristics of a controlling financial interest. A VIE is consolidated by its primary beneficiary. The primary beneficiary has both the power to direct the activities that most significantly impact the entity's economic performance and the obligation to absorb losses or the right to receive benefits from the entity that could potentially be significant to the VIE. If Milestone Scientific determines that it has operating power and the obligation to absorb losses or receive benefits, Milestone Scientific consolidates the VIE as the primary beneficiary. Milestone Scientific’s involvement constitutes power that is most significant to the entity when it has unconstrained decision-making ability over key operational functions within the entity. Milestone Scientific has completed the VIE analysis relating to Milestone China and Anhui Maishida Medical Technology, Co. Ltd. (“Anhui”). Milestone Scientific has determined that due to the loss of equity investment in Anhui, the company no not 810, ● Power Criterion: The power to direct the activities that most significantly impact the entity’s economic performance; and ● Losses/Benefits Criterion: The obligation to absorb losses that could potentially be significant or the right to receive benefits that could potentially be significant to the VIE Milestone Scientific does not not not 810. not 5. Cash and Cash Equivalents Milestone Scientific considers all highly liquid investments purchased with an original maturity of three December 31, 2022, 2021 December 31, 2022, 2021 $250,000. 6. Accounts Receivable Milestone Scientific sells a significant amount of its product on credit terms to its major distributors. Milestone Scientific estimates losses from the ability or inability of its customers to make payments on amounts billed. Most credit sales are due within 90 not December 31, 2022 2021, $10,000. 7. Inventories Inventories principally consist of finished goods and component parts stated at the lower of cost ( first first The valuation allowance creates a new cost basis for the inventory, and it is not 8. Equity Method Investments Investments in which Milestone Scientific can exercise significant influence, but do not may 9. Furniture, Fixture and Equipment Equipment is recorded at cost, less accumulated depreciation. Depreciation expense is computed using the straight-line method over the estimated useful lives of the assets, which range from three seven 10. Intangible Assets Patents and Developed Technology Patents are recorded at cost to prepare and file the applicable documents with the United States Patent Office, or internationally with the applicable governmental office in the respective country. The costs related to these patents are being amortized using the straight-line method over the estimated useful life of the patent. Patents and other developed technology acquired from another business entity are recorded at acquisition cost and be amortized at the estimated useful life. Patent defense costs, to the extent applicable, are expensed as incurred. 11. Impairment of Long-Lived Assets Long-lived assets with finite lives are tested for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not • significant under performance relative to expected historical or projected future operating results; • significant changes in the manner of our use of the acquired assets or the strategy for our overall business; • significant negative industry or economic trends; and • significant technological changes, which would render the technology obsolete. Recoverability of assets that will continue to be used in the Company's operations is measured by comparing the carrying value to the future net undiscounted cash flows expected to be generated by the asset or asset group. Future undiscounted cash flows include estimates of future revenues, driven by market growth rates, and estimated future costs. 12. On April 27, 2020, $276,000, March 27, 2020. December 31, 2021 $276,180. 13. Research and Development Research and development costs, which consist principally of new product development costs payable to third 14. Income Taxes Milestone Scientific accounts for income taxes under the asset and liability method which requires deferred tax assets and liabilities to be computed for temporary differences between the financial statement and tax basis of assets and liabilities that will result in taxable or deductible amounts in the future based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. At December 31, 2022 2021, 2019, 2020, 2021 15. Basic and Diluted Net Loss Per Common Share Milestone Scientific presents “basic” earnings (loss) per common share applicable to common stockholders and, if applicable, “diluted” earnings (loss) per common share applicable to common stockholders pursuant to the provisions of ASC 260, December 31, 2022 2021, Since Milestone Scientific had net losses in the years ended December 31, 2022 2021, not December 31, 2022 2021, 16. Fair Value of Financial Instruments Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants in the principal market at the measurement date (exit price). The Company required to classify fair value measurements in one ● Level 1 ● Level 2 1 ● Level 3 Financial assets and liabilities are classified based on the lowest level of input that is significant to the fair value measurement. Our assessment of the significance of an input to the fair value measurement requires judgment and may December 31, 2022 2021, not 17. Milestone Scientific accounts for stock-based compensation under ASC Topic 718, 718 18. Reclassifications Certain reclassification has been made to the 2021 2022 no 19. Recent Accounting Pronouncements In August 2020, 2020 06, 470 20 815 40 2020 06 December 15, 2021, not In June 2016, 2016 13, Measurement of Credit Losses on Financial Instruments 2016 13” In November 2019, 2019 10, Financial Instruments - Credit Losses (Topic, 326 815 842 dates 2016 13 2019 10, 2016 13 December 15, 2022, not

Note D - Inventories

Note D - Inventories	12 Months Ended
Note D - Inventories	Dec. 31, 2022
Notes to Financial Statements
Inventory Disclosure [Text Block]	NOTE D INVENTORIES December 31, 2022 December 31, 2021 Dental finished goods $ 1,315,263 $ 342,465 Medical finished goods 334,124 1,119,709 Component parts and other materials 142,948 79,339 Total inventories $ 1,792,335 $ 1,541,513 The Company recorded an allowance on slow moving Medical finished goods of approximately $582,000, and $450,000 as of December 31, 2022 2021, December 31, 2022 2021,

Note E - Advances on Contracts

Note E - Advances on Contracts	12 Months Ended
Note E - Advances on Contracts	Dec. 31, 2022
Notes to Financial Statements
Advances to Contract Manufacturer [Text Block]	NOTE E ADVANCES ON CONTRACTS The advances on contracts represent funding of future dental STA "Single Tooth Anesthesia System" and epidural inventory purchases and epidural replacements parts. The balance of the advances as of December 31, 2022 2021 $1.3

Note F - Investment in and Tran

Note F - Investment in and Transactions With Equity Investees	12 Months Ended
	Dec. 31, 2022
Notes to Financial Statements
Equity Method Investments and Joint Ventures Disclosure [Text Block]	NOTE F INVESTMENT IN AND TRANSACTIONS WITH EQUITY INVESTEES Milestone China Ltd. Ownership In June 2014, In first 2020, 19 28.4% On November 23, 2021, October 8, 2021, 28.4% no not Though management believes that this conveyance by Milestone China to Lidong Zhang is outside of the laws of Hong Kong and/or China, as may no no not not not may At this time, Milestone Scientific has not not not not December 31, 2022 December 31, 2021, Related Party Transactions Milestone China Distribution Agreement Milestone China had been Milestone Scientific’s exclusive distributor in China. During 2017 2018, 2018, Beginning in mid- November 2021, November 22, 2021, For the twelve December 31, 2022, twelve December 31, 2021, December 31, 2022, December 31, 2021, Gross Profit Deferral Due to timing differences of when the inventory sold to Milestone China, Anhui or their agent is recognized and when Milestone China and Anhui sells the acquired inventory to third 323 Investment third As of December 31, 2022 2021, twelve December 31, 2021

Note G - Furniture, Fixtures an

Note G - Furniture, Fixtures and Equipment	12 Months Ended
Note G - Furniture, Fixtures and Equipment	Dec. 31, 2022
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	NOTE G FURNITURE, FIXTURES AND EQUIPMENT December 31, 2022 December 31, 2021 Leasehold improvements $ 24,734 $ 24,734 Office furniture and equipment 178,058 174,147 Molds 7,200 7,200 Trade show displays 151,462 151,462 Computers and software 280,066 275,364 Tooling Safety Wand 125,022 125,022 Tooling equipment-STA & Wand 11,100 11,100 EPI and IA Instruments 82,363 82,363 STA Trials Instruments 63,752 63,752 Total 923,757 915,144 Less accumulated depreciation (905,611 ) (891,431 ) Total $ 18,146 $ 23,713 Depreciation expense was $14,180 and $22,205 for the years ended December 31, 2022, 2021,

Note H - Patents

Note H - Patents	12 Months Ended
Note H - Patents	Dec. 31, 2022
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	NOTE H PATENTS December 31, 2022 Cost Accumulated Amortization Net Patents-foundation intellectual property $ 1,377,863 $ (1,149,907 ) $ 227,956 Total $ 1,377,863 $ (1,149,907 ) $ 227,956 December 31, 2021 Cost Accumulated Amortization Net Patents-foundation intellectual property $ 1,377,863 $ (1,100,244 ) $ 277,619 Total $ 1,377,863 $ (1,100,244 ) $ 277,619 Patents are amortized utilizing the straight-line method over estimated useful lives ranging from 3 to 20 years. Amortization expense was $49,663 December 31, 2022 2021 2023 2027

Note I - Stockholders' Equity

Note I - Stockholders' Equity	12 Months Ended
Note I - Stockholders' Equity	Dec. 31, 2022
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	NOTE I STOCKHOLDERS EQUITY At the annual shareholders meeting in 2021, WARRANTS The following table summarizes information about shares issuable under warrants outstanding at December 31, 2022: Warrant shares outstanding Weighted Average exercise price Weighted Average remaining life Intrinsic value Outstanding at January 1, 2022 4,268,221 2.18 1.50 1,187,546 Issued - - - - Exercised - - - - Outstanding and exercisable at December 31, 2022 4,268,221 2.18 .50 - SHARES TO BE ISSUED As of December 31, 2022 2021 As of December 31, 2022 2021, The following table summarizes information about shares to be issue at December 31, 2022 2021 December 31, 2022 December 31, 2021 Shares-to-be-issued, outstanding 2,066,343 2,428,329 Granted in current period 524,814 93,918 Issued in current period (150,484 ) (455,904 ) Shares-to be issued outstanding 2,440,673 2,066,343

Note J - Stock Option Plans

Note J - Stock Option Plans	12 Months Ended
Note J - Stock Option Plans	Dec. 31, 2022
Notes to Financial Statements
Share-Based Payment Arrangement [Text Block]	NOTE J STOCK OPTION PLANS The Milestone Scientific Inc. 2020 "2020 June 2031. may not three five December 31, 2022 2021, On April 8, 2021, April 23, 2021, five ten 2020 Milestone Scientific recognizes compensation expense over the requisite service period and in the case of performance-based options over the period of the expected performance. For the years ended December 31, 2022 2021, As of December 31, 2022 2021, December 31, 2022 2021, A summary of option activity for employees under the plans and changes the year ended December 31, 2022 Number of Options Weighted Averaged Exercise Price $ Weighted Average Remaining Contractual Life (Years) Aggregate Intrinsic Options Value $ Options outstanding January 1, 2022 2,843,693 2.39 7.69 49,246 Granted during 2022 216,296 1.52 2.23 - Exercised during 2022 - - - - Forfeited or expired during 2022 - - - - Options outstanding December 31, 2022 3,059,989 2.36 6.38 - Exercisable, December 31, 2022 1,026,987 2.18 4.93 - The weighted-average grant date fair value per share of options granted to employees during the years ended December 31, 2022 2021 December 31, 2022 2021, The Company used the following assumptions to calculate the fair value of the stock option grants using the Black-Scholes option pricing model on the measurement date during the year ended December 31, 2022, 3 A summary of option activity for non-employees under the plans and changes during the year ended December 31, 2022 Number of Options Weighted Averaged Exercise Price $ Weighted Average Remaining Contractual Life (Years) Aggregate Intrinsic Options Value $ Options outstanding January 1, 2022 83,330 1.85 3.33 49,748 Granted during 2022 8,333 0.73 4.80 - Exercised during 2022 - - - - Options outstanding December 31, 2022 91,663 1.75 2.55 1,083 Exercisable, December 31, 2022 77,776 1.66 2.30 1,083 The fair value of the non-employee options was estimated on the date of grant using the Black Scholes option-pricing model at the date of grant. For the years ended December 31, 2022 2021, The Company used the following assumptions to calculate the fair value of the stock option grants using the Black-Scholes option pricing model on the measurement date during the year ended December 31, 2022, The information below summarizes the restricted stock award activity for year ended December 31, 2022: Number of Shares Weighted Average Grant-Date Fair Value per Award Non-vested as January 1, 2022 96,557 2.33 Granted 975,148 0.86 Vested (449,695 ) - Cancelled (186,717 ) - Non-vested as December 31, 2022 435,293 1.18 As of December 31, 2022, December 31, 2022 2021, December 31, 2022, As of December 31, 2022, June 2022, first October 2022, January 2023, April 2023. December 31, 2022, December 31, 2022,

Note K - Employment Contract an

Note K - Employment Contract and Consulting Agreements	12 Months Ended
Note K - Employment Contract and Consulting Agreements	Dec. 31, 2022
Notes to Financial Statements
Employment and Consulting Agreements [Text Block]	NOTE K EMPLOYMENT CONTRACT AND CONSULTING AGREEMENTS Employment Contracts K. Tucker Andersen, a significant stockholder of Milestone Scientific, has an agreement with Milestone Scientific to provide financial and business strategic services. Expenses recognized on this agreement were $100,000 for years ended December 31, 2022 2021, The Director of Clinical Affairs’ royalty fee was approximately $442,000 and $446,000 for the years ended December 31, 2022 2021, December 31, 2022 2021, December 31, 2022, 2021, On March 2, 2021, May 9, 2027, February 25, 2021 May 9, 2027 Pursuant to a Succession Agreement dated April 6, 2021 July 10, 2017 July 10, 2017 ( 9.5 May 19, 2021. December 31, 2022, 2021, December 31, 2022, 2021,

Note L - Income Taxes

Note L - Income Taxes	12 Months Ended
Note L - Income Taxes	Dec. 31, 2022
Notes to Financial Statements
Income Tax Disclosure [Text Block]	NOTE L INCOME TAXES Due to Milestone Scientific's history of operating losses, a full valuation allowances have been provided for all of Milestone Scientific's deferred tax assets. At December 31, 2022 2021, Deferred tax attributes resulting from differences between financial accounting amounts and tax bases of assets and liabilities at December 31, 2022 2021 2022 2021 Allowance for Doubtful Accounts 2,000 $ 2,000 Warranty Reserve 2,000 3,000 Impaired Assets - - Capitalized Sec. 174 R&D 242,000 - Inventory Reserve 242,000 108,000 Deferred Officer's Compensation 428,000 439,000 Depreciation and Amortization (56,000 ) (52,000 ) Net Operating Loss Carryforwards 19,315,000 18,895,000 Tax Credits 688,000 660,000 Other 155,000 45,000 Subtotal 21,018,000 20,100,000 Valuation allowance (21,018,000 ) (20,100,000 ) Non-current deferred tax asset - - As of December 31, 2022 2021, December 31, 2022, December 31, 2017 December 2037. 2018 State net operating losses were approximately $60,500,000 and $63,400,000 December 31, 2022 2021, December 2041. The utilization of Milestone Scientific's net operating losses may 382 may Accounting for uncertainties in income taxes prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return, and provides guidance on derecognition, classification, interest and penalties, disclosure, and transition. At December 31, 2022 2021, 2019, 2020, 2021 A reconciliation of the statutory tax rates for the years ended December 31, 2022 2021 Statutory Rate 21.00 % 21.00 % State income tax - all states -2.74 % 7.44 % Stock compensation -2.57 % 0.00 % NOL Expiration -4.69 % -9.13 % Other -0.56 % -7.79 % Subtotal 10.44 % 11.52 % Valuation Allowance -10.44 % -11.52 % Effective tax Rate -0.00 % 0.00 %

Note M - Segment and Geographic

Note M - Segment and Geographic Data	12 Months Ended
Note M - Segment and Geographic Data	Dec. 31, 2022
Notes to Financial Statements
Product Sales and Significant Customers and Vendors Disclosure [Text Block]	NOTE M SEGMENT AND GEOGRAPHIC DATA The Company conducts its business through two not The following tables present information about our reportable and operating segments: Year ended December 31, Sales Net Sales: 2022 2021 Dental $ 8,753,156 $ 10,152,511 Medical 52,750 152,200 Total net sales $ 8,805,906 $ 10,304,711 Operating Income (Loss): 2022 2021 Dental $ 1,121,815 $ 2,475,059 Medical (4,788,105 ) (4,105,854 ) Corporate (5,161,183 ) (5,747,713 ) Total operating loss $ (8,827,473 ) $ (7,378,508 ) Depreciation and Amortization: 2022 2021 Dental $ 3,805 $ 4,351 Medical 4,075 7,313 Corporate 55,875 62,172 Total depreciation and amortization $ 63,755 $ 73,836 Income (loss) before taxes and equity in earnings of affiliates: 2022 2021 Dental $ 1,116,598 $ 2,544,730 Medical (4,794,089 ) (4,111,159 ) Corporate (5,095,375 ) (5,552,259 ) Total loss before taxes and equity in earnings of affiliate $ (8,772,866 ) $ (7,118,688 ) Total Assets December 31, 2022 December 31, 2021 Dental $ 3,875,978 $ 6,163,169 Medical 620,373 1,373,511 Corporate 9,205,735 12,273,064 Total assets $ 13,702,086 $ 19,809,744 The following table presents information about our operations by geographic area as of December 31, 2022 2021. 2022 2021 Domestic: US Dental Medical Grand Total Dental Medical Grand Total Instruments $ 524,715 $ 7,500 $ 532,215 $ 560,424 $ - $ 560,424 Handpieces 2,653,914 25,250 2,679,164 2,905,354 35,200 2,940,554 Accessories 78,493 - 78,493 69,271 1,300 70,571 Grand Total $ 3,257,122 $ 32,750 $ 3,289,872 $ 3,535,049 $ 36,500 $ 3,571,549 International: Rest of World Dental Medical Grand Total Dental Medical Grand Total Instruments $ 1,413,525 $ - $ 1,413,525 $ 1,226,486 $ 70,000 $ 1,296,486 Handpieces 3,391,748 20,000 3,411,748 3,246,302 44,900 3,291,202 Accessories 60,797 - 60,797 46,546 800 47,346 Grand Total $ 4,866,070 $ 20,000 $ 4,886,070 $ 4,519,334 $ 115,700 $ 4,635,034 International: China Dental Medical Grand Total Dental Medical Grand Total Instruments $ 270,000 $ - $ 270,000 $ 303,000 $ - $ 303,000 Handpieces 359,964 - 359,964 1,795,128 - 1,795,128 Accessories - - - - - - Grand Total 629,964 - $ 629,964 $ 2,098,128 $ - $ 2,098,128 Total Product Sales $ 8,753,156 $ 52,750 $ 8,805,906 $ 10,152,511 $ 152,200 $ 10,304,711

Note N - Concentrations

Note N - Concentrations	12 Months Ended
Note N - Concentrations	Dec. 31, 2022
Notes to Financial Statements
Concentration Risk Disclosure [Text Block]	NOTE N-- CONCENTRATIONS Milestone Scientific has informal arrangements with third CompuDent CompuMed December 31, 2022 2021. We had two December 31, 2022. two December 31, 2021. We had two December 31, 2022. three December 31, 2021. We had one December 31, 2022. two December 31, 2021.

Note O - Related Party Transact

Note O - Related Party Transactions	12 Months Ended
Note O - Related Party Transactions	Dec. 31, 2022
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	NOTE O -- RELATED PARTY TRANSACTIONS United Systems Milestone Scientific has a supply agreement with United Systems (whose controlling shareholder, Tom Cheng, is a significant stockholder of Milestone Scientific), the principal supplier of its handpieces, pursuant to which it procures manufactured products under specific purchase orders, but without minimum purchase commitments. Purchases from this supplier were approximately $3.4 million and $1.7 twelve December 31, 2022, 2021, December 31, 2022, December 31, 2021, June 2021, ten Milestone China See Note F. Other K. Tucker Andersen, a significant stockholder of Milestone Scientific, has an agreement with Milestone Scientific to provide financial and business strategic services. Expenses recognized on this agreement were $100,000 for years ended December 31, 2022 2021, The Director of Clinical Affairs’ royalty fee was approximately $442,000 and $446,000 for the years ended December 31, 2022 2021, December 31, 2022 2021, December 31, 2022, 2021, On March 2, 2021, May 9, 2027, February 25, 2021 May 9, 2027 Pursuant to a Succession Agreement dated April 6, 2021 July 10, 2017 July 10, 2017 ( 9.5 May 19, 2021.The December 31, 2022, 2021, December 31, 2022, 2021,

Note P - Commitments

Note P - Commitments	12 Months Ended
Note P - Commitments	Dec. 31, 2022
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	NOTE P COMMITMENTS ( 1 Contract Manufacturing Agreement Milestone Scientific has informal arrangements with third December 31, 2022, December 31, 2021, December 31, 2022 2021 ( 2 Leases Operating Leases In August 2019, not seven January 8, 2021 . April 1, 2021 , January 1 not As of December 31, 2022, December 31, 2022, were$443,685 December 31, 2021, December 31, 2021, $476,980 The Company identified and assessed the following significant assumptions in recognizing its right-of-use assets and corresponding lease liabilities: ● As the Company’s leases do not ● Since the Company elected to account for each lease component and its associated non-lease components as a single combined lease component, all contract consideration was allocated to the combined lease component. ● The expected lease terms include non-cancellable lease periods. Renewal option periods are not not The components of lease expense were as follows: December 31, 2022 December 31, 2021 Cash paid for operating lease liabilities $ 127,995 $ 127,526 Cash paid for finance lease liabilities 10,740 10,740 Right-of-use assets obtained in exchange for new operating lease liabilities (1) - 663,009 Property and equipment obtained in exchange for new finance lease liabilities - 43,242 Weighted Average Remaining Lease Term Finance leases (years) 2.04 years 3.04 years Operating leases (years) 4.25 years 5.25 years Weighted-average discount rate – operating leases 9.20 % 9.20 % Weighted-average discount rate – finance leases 9.20 % 9.20 % Maturity of lease liabilities as of December 31, 2022 Operating Leases Finance Leases 2023 $ 130,778 $ 10,740 2024 133,560 10,740 2025 136,343 433 2026 139,125 - 2027 35,477 - Total future minimum lease payments 575,283 21,913 Less: interest (98,303 ) (1,850 ) Present value of lease liabilities $ 476,980 $ 20,063

Note Q - Benefit Plan

Note Q - Benefit Plan	12 Months Ended
Note Q - Benefit Plan	Dec. 31, 2022
Notes to Financial Statements
Retirement Benefits [Text Block]	NOTE Q BENEFIT PLAN Milestone Scientific has a Defined Contribution Plan that allows eligible employees to contribute part of their salary through payroll deductions. Milestone Scientific does not not

Note R - Subsequent Events

Note R - Subsequent Events	12 Months Ended
Note R - Subsequent Events	Dec. 31, 2022
Notes to Financial Statements
Subsequent Events [Text Block]	NOTE R SUBSEQUENT EVENTS On January 3, 2023 On January 4, 2023, 20 not In connection with Ms. Bernhard’s resignation, on January 4, 2023, 2019, 2018, 1985. 2016 November 2020. Also on January 4, 2023, May 2021 September 2020. June 2020. On January 10, 2023, On January 12, 2023, On February 6, 2023, February1, 2023. February 1 August 1 2023, sixty 60 no no no 404 On February 27, 2023, 510

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
Significant Accounting Policies (Policies)	Dec. 31, 2022
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	1. Principles of Consolidation The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States ("GAAP"), and the applicable rules and regulations of the Securities and Exchange Commission (SEC) include the accounts of Milestone Scientific and its wholly owned and majority owned subsidiaries, including, Wand Dental (wholly owned), and Milestone Medical (majority owned). All significant, intra-entity transactions and balances have been eliminated in the consolidation.
Use of Estimates, Policy [Policy Text Block]	2. The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions in determining the reported amounts of assets and liabilities and disclosure of contingent liabilities at the date of the financial statements and reported amounts of revenues and expenses during the reporting period. The most significant estimates relate to the allowance for doubtful accounts, inventory valuation, and cash flow assumptions regarding evaluations for impairment of long-lived assets and going concern considerations, stock compensation expense, and valuation allowances on deferred tax assets. Actual results could differ from those estimates.
Revenue [Policy Text Block]	3. Revenue Recognition The Company recognizes revenue when its customer obtains control of promised goods or services, in an amount that reflects the consideration which the Company expects to receive in exchange for those goods or services. To perform revenue recognition, the Company performs the following five i. identification of the promised goods or services in the contract; ii. determination of whether the promised goods or services are performance obligations including whether they are distinct in the context of the contract; iii. measurement of the transaction price, including the constraint on variable consideration; iv. allocation of the transaction price to the performance obligations based on estimated selling prices; and v. recognition of revenue when (or as) the Company satisfies each performance obligation. A performance obligation is a promise in a contract to transfer a distinct good or service to the customer and is the unit of account in ASC 606. The Company derives its revenues from the sale of its products, primarily dental instruments, handpieces, and other related products. The Company sells its products through a global distribution network and that includes both exclusive and non-exclusive distribution agreements with related and third Revenue from product sales is recognized upon transfer of control of a product to a customer, generally upon date of shipment. The Company has no Sales Returns The Company records allowances for product returns as a reduction of revenue at the time product sales are recorded. Several factors are considered in determining whether an allowance for product returns is required, including the customers’ return rights and the Company’s historical experience with returns and the amount of product in the distribution channel not may December 31, 2022. Financing and Payment The Company's payment terms differ by geography and customer, but payment is required within 90 Disaggregation of Revenue The Company operates in two twelve December 31, 2022, 2021.
Consolidation, Variable Interest Entity, Policy [Policy Text Block]	4. Variable Interest Entities A variable interest entity ("VIE") is an entity that either (i) has insufficient equity to permit the entity to finance its activities without additional subordinated financial support or (ii) has equity investors who lack the characteristics of a controlling financial interest. A VIE is consolidated by its primary beneficiary. The primary beneficiary has both the power to direct the activities that most significantly impact the entity's economic performance and the obligation to absorb losses or the right to receive benefits from the entity that could potentially be significant to the VIE. If Milestone Scientific determines that it has operating power and the obligation to absorb losses or receive benefits, Milestone Scientific consolidates the VIE as the primary beneficiary. Milestone Scientific’s involvement constitutes power that is most significant to the entity when it has unconstrained decision-making ability over key operational functions within the entity. Milestone Scientific has completed the VIE analysis relating to Milestone China and Anhui Maishida Medical Technology, Co. Ltd. (“Anhui”). Milestone Scientific has determined that due to the loss of equity investment in Anhui, the company no not 810, ● Power Criterion: The power to direct the activities that most significantly impact the entity’s economic performance; and ● Losses/Benefits Criterion: The obligation to absorb losses that could potentially be significant or the right to receive benefits that could potentially be significant to the VIE Milestone Scientific does not not not 810. not
Cash and Cash Equivalents, Policy [Policy Text Block]	5. Cash and Cash Equivalents Milestone Scientific considers all highly liquid investments purchased with an original maturity of three December 31, 2022, 2021 December 31, 2022, 2021 $250,000.
Accounts Receivable [Policy Text Block]	6. Accounts Receivable Milestone Scientific sells a significant amount of its product on credit terms to its major distributors. Milestone Scientific estimates losses from the ability or inability of its customers to make payments on amounts billed. Most credit sales are due within 90 not December 31, 2022 2021, $10,000.
Inventory, Policy [Policy Text Block]	7. Inventories Inventories principally consist of finished goods and component parts stated at the lower of cost ( first first The valuation allowance creates a new cost basis for the inventory, and it is not
Equity Method Investments [Policy Text Block]	8. Equity Method Investments Investments in which Milestone Scientific can exercise significant influence, but do not may
Property, Plant and Equipment, Policy [Policy Text Block]	9. Furniture, Fixture and Equipment Equipment is recorded at cost, less accumulated depreciation. Depreciation expense is computed using the straight-line method over the estimated useful lives of the assets, which range from three seven
Intangible Assets, Finite-Lived, Policy [Policy Text Block]	10. Intangible Assets Patents and Developed Technology Patents are recorded at cost to prepare and file the applicable documents with the United States Patent Office, or internationally with the applicable governmental office in the respective country. The costs related to these patents are being amortized using the straight-line method over the estimated useful life of the patent. Patents and other developed technology acquired from another business entity are recorded at acquisition cost and be amortized at the estimated useful life. Patent defense costs, to the extent applicable, are expensed as incurred.
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	11. Impairment of Long-Lived Assets Long-lived assets with finite lives are tested for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not • significant under performance relative to expected historical or projected future operating results; • significant changes in the manner of our use of the acquired assets or the strategy for our overall business; • significant negative industry or economic trends; and • significant technological changes, which would render the technology obsolete. Recoverability of assets that will continue to be used in the Company's operations is measured by comparing the carrying value to the future net undiscounted cash flows expected to be generated by the asset or asset group. Future undiscounted cash flows include estimates of future revenues, driven by market growth rates, and estimated future costs.
Debt, Policy [Policy Text Block]	12. On April 27, 2020, $276,000, March 27, 2020. December 31, 2021 $276,180.
Research and Development Expense, Policy [Policy Text Block]	13. Research and Development Research and development costs, which consist principally of new product development costs payable to third
Income Tax, Policy [Policy Text Block]	14. Income Taxes Milestone Scientific accounts for income taxes under the asset and liability method which requires deferred tax assets and liabilities to be computed for temporary differences between the financial statement and tax basis of assets and liabilities that will result in taxable or deductible amounts in the future based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. At December 31, 2022 2021, 2019, 2020, 2021
Earnings Per Share, Policy [Policy Text Block]	15. Basic and Diluted Net Loss Per Common Share Milestone Scientific presents “basic” earnings (loss) per common share applicable to common stockholders and, if applicable, “diluted” earnings (loss) per common share applicable to common stockholders pursuant to the provisions of ASC 260, December 31, 2022 2021, Since Milestone Scientific had net losses in the years ended December 31, 2022 2021, not December 31, 2022 2021,
Fair Value of Financial Instruments, Policy [Policy Text Block]	16. Fair Value of Financial Instruments Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants in the principal market at the measurement date (exit price). The Company required to classify fair value measurements in one ● Level 1 ● Level 2 1 ● Level 3 Financial assets and liabilities are classified based on the lowest level of input that is significant to the fair value measurement. Our assessment of the significance of an input to the fair value measurement requires judgment and may December 31, 2022 2021, not
Share-Based Payment Arrangement [Policy Text Block]	17. Milestone Scientific accounts for stock-based compensation under ASC Topic 718, 718
Reclassification, Comparability Adjustment [Policy Text Block]	18. Reclassifications Certain reclassification has been made to the 2021 2022 no
New Accounting Pronouncements, Policy [Policy Text Block]	19. Recent Accounting Pronouncements In August 2020, 2020 06, 470 20 815 40 2020 06 December 15, 2021, not In June 2016, 2016 13, Measurement of Credit Losses on Financial Instruments 2016 13” In November 2019, 2019 10, Financial Instruments - Credit Losses (Topic, 326 815 842 dates 2016 13 2019 10, 2016 13 December 15, 2022, not

Note D - Inventories (Tables)

Note D - Inventories (Tables)	12 Months Ended
Note D - Inventories (Tables)	Dec. 31, 2022
Notes Tables
Schedule of Inventory, Current [Table Text Block]	December 31, 2022 December 31, 2021 Dental finished goods $ 1,315,263 $ 342,465 Medical finished goods 334,124 1,119,709 Component parts and other materials 142,948 79,339 Total inventories $ 1,792,335 $ 1,541,513

Note G - Furniture, Fixtures _2

Note G - Furniture, Fixtures and Equipment (Tables)	12 Months Ended
Note G - Furniture, Fixtures and Equipment (Tables)	Dec. 31, 2022
Notes Tables
Property, Plant and Equipment [Table Text Block]	December 31, 2022 December 31, 2021 Leasehold improvements $ 24,734 $ 24,734 Office furniture and equipment 178,058 174,147 Molds 7,200 7,200 Trade show displays 151,462 151,462 Computers and software 280,066 275,364 Tooling Safety Wand 125,022 125,022 Tooling equipment-STA & Wand 11,100 11,100 EPI and IA Instruments 82,363 82,363 STA Trials Instruments 63,752 63,752 Total 923,757 915,144 Less accumulated depreciation (905,611 ) (891,431 ) Total $ 18,146 $ 23,713

Note H - Patents (Tables)

Note H - Patents (Tables)	12 Months Ended
Note H - Patents (Tables)	Dec. 31, 2022
Notes Tables
Schedule of Finite-Lived Intangible Assets [Table Text Block]	December 31, 2022 Cost Accumulated Amortization Net Patents-foundation intellectual property $ 1,377,863 $ (1,149,907 ) $ 227,956 Total $ 1,377,863 $ (1,149,907 ) $ 227,956 December 31, 2021 Cost Accumulated Amortization Net Patents-foundation intellectual property $ 1,377,863 $ (1,100,244 ) $ 277,619 Total $ 1,377,863 $ (1,100,244 ) $ 277,619

Note I - Stockholders' Equity (

Note I - Stockholders' Equity (Tables)	12 Months Ended
Note I - Stockholders' Equity (Tables)	Dec. 31, 2022
Notes Tables
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]	Warrant shares outstanding Weighted Average exercise price Weighted Average remaining life Intrinsic value Outstanding at January 1, 2022 4,268,221 2.18 1.50 1,187,546 Issued - - - - Exercised - - - - Outstanding and exercisable at December 31, 2022 4,268,221 2.18 .50 -
Deferred Compensation Arrangement with Individual, Share-based Payments [Table Text Block]	December 31, 2022 December 31, 2021 Shares-to-be-issued, outstanding 2,066,343 2,428,329 Granted in current period 524,814 93,918 Issued in current period (150,484 ) (455,904 ) Shares-to be issued outstanding 2,440,673 2,066,343

Note J - Stock Option Plans (Ta

Note J - Stock Option Plans (Tables)	12 Months Ended
Note J - Stock Option Plans (Tables)	Dec. 31, 2022
Notes Tables
Share-Based Payment Arrangement, Option, Activity [Table Text Block]	Number of Options Weighted Averaged Exercise Price $ Weighted Average Remaining Contractual Life (Years) Aggregate Intrinsic Options Value $ Options outstanding January 1, 2022 2,843,693 2.39 7.69 49,246 Granted during 2022 216,296 1.52 2.23 - Exercised during 2022 - - - - Forfeited or expired during 2022 - - - - Options outstanding December 31, 2022 3,059,989 2.36 6.38 - Exercisable, December 31, 2022 1,026,987 2.18 4.93 - Number of Options Weighted Averaged Exercise Price $ Weighted Average Remaining Contractual Life (Years) Aggregate Intrinsic Options Value $ Options outstanding January 1, 2022 83,330 1.85 3.33 49,748 Granted during 2022 8,333 0.73 4.80 - Exercised during 2022 - - - - Options outstanding December 31, 2022 91,663 1.75 2.55 1,083 Exercisable, December 31, 2022 77,776 1.66 2.30 1,083
Restricted Stock [Member]
Notes Tables
Disclosure of Share-Based Compensation Arrangements by Share-Based Payment Award [Table Text Block]	Number of Shares Weighted Average Grant-Date Fair Value per Award Non-vested as January 1, 2022 96,557 2.33 Granted 975,148 0.86 Vested (449,695 ) - Cancelled (186,717 ) - Non-vested as December 31, 2022 435,293 1.18

Note L - Income Taxes (Tables)

Note L - Income Taxes (Tables)	12 Months Ended
Note L - Income Taxes (Tables)	Dec. 31, 2022
Notes Tables
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	2022 2021 Allowance for Doubtful Accounts 2,000 $ 2,000 Warranty Reserve 2,000 3,000 Impaired Assets - - Capitalized Sec. 174 R&D 242,000 - Inventory Reserve 242,000 108,000 Deferred Officer's Compensation 428,000 439,000 Depreciation and Amortization (56,000 ) (52,000 ) Net Operating Loss Carryforwards 19,315,000 18,895,000 Tax Credits 688,000 660,000 Other 155,000 45,000 Subtotal 21,018,000 20,100,000 Valuation allowance (21,018,000 ) (20,100,000 ) Non-current deferred tax asset - -
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	2022 2021 Statutory Rate 21.00 % 21.00 % State income tax - all states -2.74 % 7.44 % Stock compensation -2.57 % 0.00 % NOL Expiration -4.69 % -9.13 % Other -0.56 % -7.79 % Subtotal 10.44 % 11.52 % Valuation Allowance -10.44 % -11.52 % Effective tax Rate -0.00 % 0.00 %

Note M - Segment and Geograph_2

Note M - Segment and Geographic Data (Tables)	12 Months Ended
Note M - Segment and Geographic Data (Tables)	Dec. 31, 2022
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Year ended December 31, Sales Net Sales: 2022 2021 Dental $ 8,753,156 $ 10,152,511 Medical 52,750 152,200 Total net sales $ 8,805,906 $ 10,304,711 Operating Income (Loss): 2022 2021 Dental $ 1,121,815 $ 2,475,059 Medical (4,788,105 ) (4,105,854 ) Corporate (5,161,183 ) (5,747,713 ) Total operating loss $ (8,827,473 ) $ (7,378,508 ) Depreciation and Amortization: 2022 2021 Dental $ 3,805 $ 4,351 Medical 4,075 7,313 Corporate 55,875 62,172 Total depreciation and amortization $ 63,755 $ 73,836 Income (loss) before taxes and equity in earnings of affiliates: 2022 2021 Dental $ 1,116,598 $ 2,544,730 Medical (4,794,089 ) (4,111,159 ) Corporate (5,095,375 ) (5,552,259 ) Total loss before taxes and equity in earnings of affiliate $ (8,772,866 ) $ (7,118,688 ) Total Assets December 31, 2022 December 31, 2021 Dental $ 3,875,978 $ 6,163,169 Medical 620,373 1,373,511 Corporate 9,205,735 12,273,064 Total assets $ 13,702,086 $ 19,809,744
Sales by Product and by Geographical Region [Table Text Block]	2022 2021 Domestic: US Dental Medical Grand Total Dental Medical Grand Total Instruments $ 524,715 $ 7,500 $ 532,215 $ 560,424 $ - $ 560,424 Handpieces 2,653,914 25,250 2,679,164 2,905,354 35,200 2,940,554 Accessories 78,493 - 78,493 69,271 1,300 70,571 Grand Total $ 3,257,122 $ 32,750 $ 3,289,872 $ 3,535,049 $ 36,500 $ 3,571,549 International: Rest of World Dental Medical Grand Total Dental Medical Grand Total Instruments $ 1,413,525 $ - $ 1,413,525 $ 1,226,486 $ 70,000 $ 1,296,486 Handpieces 3,391,748 20,000 3,411,748 3,246,302 44,900 3,291,202 Accessories 60,797 - 60,797 46,546 800 47,346 Grand Total $ 4,866,070 $ 20,000 $ 4,886,070 $ 4,519,334 $ 115,700 $ 4,635,034 International: China Dental Medical Grand Total Dental Medical Grand Total Instruments $ 270,000 $ - $ 270,000 $ 303,000 $ - $ 303,000 Handpieces 359,964 - 359,964 1,795,128 - 1,795,128 Accessories - - - - - - Grand Total 629,964 - $ 629,964 $ 2,098,128 $ - $ 2,098,128 Total Product Sales $ 8,753,156 $ 52,750 $ 8,805,906 $ 10,152,511 $ 152,200 $ 10,304,711

Note P - Commitments (Tables)

Note P - Commitments (Tables)	12 Months Ended
Note P - Commitments (Tables)	Dec. 31, 2022
Notes Tables
Lease, Cost and Other Information [Table Text Block]	December 31, 2022 December 31, 2021 Cash paid for operating lease liabilities $ 127,995 $ 127,526 Cash paid for finance lease liabilities 10,740 10,740 Right-of-use assets obtained in exchange for new operating lease liabilities (1) - 663,009 Property and equipment obtained in exchange for new finance lease liabilities - 43,242 Weighted Average Remaining Lease Term Finance leases (years) 2.04 years 3.04 years Operating leases (years) 4.25 years 5.25 years Weighted-average discount rate – operating leases 9.20 % 9.20 % Weighted-average discount rate – finance leases 9.20 % 9.20 %
Lessee, Operating Lease, Liability, Maturity [Table Text Block]	Maturity of lease liabilities as of December 31, 2022 Operating Leases Finance Leases 2023 $ 130,778 $ 10,740 2024 133,560 10,740 2025 136,343 433 2026 139,125 - 2027 35,477 - Total future minimum lease payments 575,283 21,913 Less: interest (98,303 ) (1,850 ) Present value of lease liabilities $ 476,980 $ 20,063

Note A - Organization and Bus_2

Note A - Organization and Business (Details Textual)	Dec. 31, 2022
Number of Countries in which Entity Operates	60

Note B - Liquidity and Uncert_2

Note B - Liquidity and Uncertainties (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Retained Earnings (Accumulated Deficit), Total	$ (116,410,405)	$ (107,704,274)
Operating Income (Loss), Total	$ (8,827,473)	$ (7,378,508)

Note C - Summary of Significa_2

Note C - Summary of Significant Accounting Policies (Details Textual)		12 Months Ended
	Apr. 27, 2020 USD ($)	Dec. 31, 2022 USD ($) shares	Dec. 31, 2021 USD ($) shares
Allowance for Sales Returns		$ 179,000
Number of Operating Segments		2
Short-Term Investments, Total		$ 8,700,000	$ 14,800,000
Cash, Uninsured Amount		8,300,000	13,900,000
Accounts Receivable, Allowance for Credit Loss, Ending Balance		10,000	10,000
Gain (Loss) on Extinguishment of Debt, Total		0	276,180
Unrecognized Tax Benefits, Ending Balance		0	0
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense, Total		$ 0	$ 0
Weighted Average Number of Shares Outstanding, Basic, Total (in shares) \| shares		70,607,338	68,829,860
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares) \| shares		7,855,160	7,291,800
Paycheck Protection Program CARES Act [Member]
Proceeds from Notes Payable, Total	$ 276,000
Minimum [Member]
Property, Plant and Equipment, Useful Life (Year)		3 years
Maximum [Member]
Property, Plant and Equipment, Useful Life (Year)		7 years

Note D - Inventories (Details T

Note D - Inventories (Details Textual) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Slow Moving Medical Finished Goods [Member]
Inventory Valuation Reserves	$ 582,000	$ 450,000
Slow Moving Dental Finished Goods [Member]
Inventory Valuation Reserves	$ 0	$ 0

Note D - Inventories - Summary

Note D - Inventories - Summary of Inventories (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Component parts and other materials	$ 142,948	$ 79,339
Total inventories	1,792,335	1,541,513
Dental Segment [Member]
Finished goods, net	(1,315,263)	(342,465)
Finished goods, net	1,315,263	342,465
Medical Segment [Member]
Finished goods, net	(334,124)	(1,119,709)
Finished goods, net	$ 334,124	$ 1,119,709

Note E - Advances on Contracts

Note E - Advances on Contracts (Details Textual) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Advances on Inventory Purchases	$ 1,325,301	$ 1,309,260

Note F - Investment in and Tr_2

Note F - Investment in and Transactions With Equity Investees (Details Textual) ¥ in Millions			12 Months Ended
	Oct. 08, 2021 USD ($)	Oct. 08, 2021 CNY (¥)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2018 USD ($)	Jun. 30, 2014 USD ($)
Income (Loss) from Equity Method Investments			$ 0	$ 242,589
Milestone China [Member]
Equity Method Investments						$ 1,000,000
Equity Method Investment, Ownership Percentage						40%
Financing Receivable, after Allowance for Credit Loss, Total					$ 2,800,000
Proceeds from Collection of Finance Receivables					$ 950,000
Income (Loss) from Equity Method Investments				(242,000)
Milestone China [Member] \| Accounts Receivable from Related Parties [Member]
Equity Method Investment, Deferred Intercompany Profit (Loss)			0	0
Milestone China [Member] \| Instruments [Member]
Revenue from Related Parties			630,000	2,100,000
Contract with Customer, Liability, Total			$ 0	$ 89,000
Milestone Beijing [Member] \| Milestone China [Member]
Equity Method Investment, Ownership Percentage						75%
Anhui [Member]
Equity Method Investment, Ownership Percentage				28.40%
Anhui [Member] \| Milestone China [Member] \| Chief Executive Officer [Member]
Equity Method Investment, Ownership Percentage	28.40%	28.40%
Proceeds from Sale of Equity Method Investments	$ 440,351	¥ 2,840

Note G - Furniture, Fixtures _3

Note G - Furniture, Fixtures and Equipment (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Depreciation, Total	$ 14,180	$ 22,205

Note G - Furniture, Fixtures _4

Note G - Furniture, Fixtures and Equipment - Summary of Furniture, Fixtures and Equipment (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Total	$ 18,146	$ 23,713
Leasehold Improvements [Member]
Furniture, fixtures and equipment	24,734	24,734
Office Furniture and Equipment [Member]
Furniture, fixtures and equipment	178,058	174,147
Tools, Dies and Molds [Member]
Furniture, fixtures and equipment	7,200	7,200
Trade Show Displays [Member]
Furniture, fixtures and equipment	151,462	151,462
Computer and Software [Member]
Furniture, fixtures and equipment	280,066	275,364
Tooling Safety Wand [Member]
Furniture, fixtures and equipment	125,022	125,022
Tooling Equipment - STA and Wand [Member]
Furniture, fixtures and equipment	11,100	11,100
EPI and IA Instruments [Member]
Furniture, fixtures and equipment	82,363	82,363
STA Trials Instruments [Member]
Furniture, fixtures and equipment	63,752	63,752
Furniture and Fixtures [Member]
Furniture, fixtures and equipment	923,757	915,144
Less accumulated depreciation	(905,611)	(891,431)
Total	$ 18,146	$ 23,713

Note H - Patents (Details Textu

Note H - Patents (Details Textual) - USD ($)	12 Months Ended
Note H - Patents (Details Textual) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Amortization of Intangible Assets	$ 49,663	$ 51,630
Finite-Lived Intangible Asset, Expected Amortization, Year One	52,000
Finite-Lived Intangible Asset, Expected Amortization, Year Two	34,000
Finite-Lived Intangible Asset, Expected Amortization, Year Three	28,000
Finite-Lived Intangible Asset, Expected Amortization, Year Four	28,000
Finite-Lived Intangible Asset, Expected Amortization, Year Five	86,000
Patents [Member]
Amortization of Intangible Assets	$ 49,663	$ 53,011
Patents [Member] \| Minimum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	3 years
Patents [Member] \| Maximum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	20 years

Note H - Patents - Summary of P

Note H - Patents - Summary of Patents (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Patents, cost	$ 1,377,863	$ 1,377,863
Patents, accumulated amortization	(1,149,907)	(1,100,244)
Patents-foundation intellectual property	227,956	277,619
Foundation Intellectual Property Patents [Member]
Patents, cost	1,377,863	1,377,863
Patents, accumulated amortization	(1,149,907)	(1,100,244)
Patents-foundation intellectual property	$ 227,956	$ 277,619

Note I - Stockholders' Equity_2

Note I - Stockholders' Equity (Details Textual) - shares	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Common Stock, Shares Authorized (in shares)	100,000,000	100,000,000	85,000,000
Deferred Compensation Arrangement with Individual, Shares Authorized for Issuance (in shares)	2,440,673	2,066,343	2,428,329
Chief Executive Officer, Chief Financial Officer and Employees [Member]
Deferred Compensation Arrangement with Individual, Shares Authorized for Issuance (in shares)	2,057,976	1,891,979
Non-Employees [Member]
Common Stock, Capital Shares Reserved for Future Issuance (in shares)	382,697	174,364

Note I - Stockholders' Equity -

Note I - Stockholders' Equity - Warrants (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Outstanding, number of shares (in shares)	4,268,221
Outstanding , weighted average exercise price (in dollars per share)	$ 2.18
Outstanding, weighted average remaining life (Year)	6 months	1 year 6 months
Outstanding, intrinsic value	$ 1,187,546
Issued, number of shares (in shares)	0
Issued, weighted average exercise price (in dollars per share)	$ 0
Exercised, number of shares (in shares)	0
Exercised, weighted average exercise price (in dollars per share)	$ 0
Outstanding , number of shares (in shares)	4,268,221	4,268,221
Outstanding , weighted average exercise price (in dollars per share)	$ 2.18	$ 2.18

Note I - Stockholders' Equity_3

Note I - Stockholders' Equity - Summary of Shares to be Issued (Details) - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Shares-to-be-issued, outstanding (in shares)	2,066,343	2,428,329
Granted in current period (in shares)	524,814	93,918
Issued in current period (in shares)	(150,484)	(455,904)
Shares-to be issued outstanding (in shares)	2,440,673	2,066,343

Note J - Stock Option Plans (De

Note J - Stock Option Plans (Details Textual) - USD ($)		12 Months Ended
Note J - Stock Option Plans (Details Textual) - USD ($)	Apr. 23, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Deferred Compensation Arrangement with Individual, Shares Authorized for Issuance (in shares)		2,440,673	2,066,343	2,428,329
Share-Based Payment Arrangement, Option [Member]
Share-Based Payment Arrangement, Amount Capitalized		$ 961,000	$ 763,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total		$ 2.5	$ 3,200,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)		3 years 1 month 2 days	3 years 5 months 26 days
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)		$ 0.82	$ 1.56
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period, Intrinsic Value		$ 0	$ 290,688
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate		2.45%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate		89.60%
Share-Based Payment Arrangement, Option [Member] \| Share-Based Payment Arrangement, Employee [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate		0%
Share Price (in dollars per share)		$ 1.52
Share-Based Payment Arrangement, Option [Member] \| Share-Based Payment Arrangement, Employee [Member] \| Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term (Year)		3 years
Share-Based Payment Arrangement, Option [Member] \| Share-Based Payment Arrangement, Nonemployee [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate		4.12%
Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate		91.46%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term (Year)		5 years
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate		0%
Share Price (in dollars per share)		$ 0.73
Share-Based Payment Arrangement, Expense		$ 22,900	27,600
Restricted Stock [Member]
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total		$ 37,500
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)		1 year 10 days
Share-Based Payment Arrangement, Expense		$ (20,000)	$ 70,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)		975,148
Restricted Stock [Member] \| Territory Manager [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)		2 years
Deferred Compensation Arrangement with Individual, Shares Authorized for Issuance (in shares)		49,615
Restricted Stock [Member] \| Board of Directors [Member]
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total		$ 160,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)		3 months
Share Price (in dollars per share)		$ 0.82
Share-Based Payment Arrangement, Expense		$ 549,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)		899,390
Restricted Stock [Member] \| Board of Directors [Member] \| Share-Based Payment Arrangement, Tranche One [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Rights, Percentage		25%
Restricted Stock [Member] \| Board of Directors [Member] \| Share-Based Payment Arrangement, Tranche Two [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Rights, Percentage		25%
The 2020 Equity Incentive Plan [Member] \| Vice Chairman of the Board of Directors [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)	2,000,000
The 2020 Equity Incentive Plan [Member] \| Share-Based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)		4,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)		3 years
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period (Year)		5 years
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)		323,190	811,597
The 2020 Equity Incentive Plan [Member] \| Share-Based Payment Arrangement, Option [Member] \| Vice Chairman of the Board of Directors [Member] \| Share-Based Payment Arrangement, Tranche One [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)	5 years
The 2020 Equity Incentive Plan [Member] \| Share-Based Payment Arrangement, Option [Member] \| Vice Chairman of the Board of Directors [Member] \| Share-Based Payment Arrangement, Tranche Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)	10 years

Note J - Stock Option Plans - S

Note J - Stock Option Plans - Summary of Option Activity for Employees (Details) - Share-Based Payment Arrangement, Option [Member] - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 30, 2022	Dec. 31, 2021
Share-Based Payment Arrangement, Employee [Member]
Number of options (in shares)	2,843,693	2,843,693
Weighted average exercise price, outstanding (in dollars per share)	$ 2.39	$ 2.39
Weighted average remaining contractual life, outstanding (Year)	6 years 4 months 17 days		7 years 8 months 8 days
Aggregate intrinsic value, outstanding	$ 49,246
Number of options granted (in shares)	216,296
Weighted average exercise price, granted (in dollars per share)	$ 1.52
Weighted average remaining contractual life, granted (Year)	2 years 2 months 23 days
Number of options exercised (in shares)	0
Weighted average exercise price, exercised (in dollars per share)	$ 0
Number of options forfeited and expired (in shares)	0
Weighted average exercise price, forfeited or expired (in dollars per share)	$ 0
Number of options (in shares)	3,059,989		2,843,693
Weighted average exercise price, outstanding (in dollars per share)	$ 2.36		$ 2.39
Number of options exercisable (in shares)	1,026,987
Weighted average exercise price, exercisable (in dollars per share)	$ 2.18
Weighted average remaining contractual life, exercisable (Year)	4 years 11 months 4 days
Share-Based Payment Arrangement, Nonemployee [Member]
Number of options (in shares)	83,330	83,330
Weighted average exercise price, outstanding (in dollars per share)	$ 1.85	$ 1.85
Weighted average remaining contractual life, outstanding (Year)	2 years 6 months 18 days		3 years 3 months 29 days
Aggregate intrinsic value, outstanding	$ 1,083		$ 49,748
Number of options granted (in shares)		8,333
Weighted average exercise price, granted (in dollars per share)	$ 0.73
Number of options exercised (in shares)		0
Weighted average exercise price, exercised (in dollars per share)	0
Number of options (in shares)		91,663	83,330
Weighted average exercise price, outstanding (in dollars per share)	1.75		$ 1.85
Number of options exercisable (in shares)		77,776
Weighted average exercise price, exercisable (in dollars per share)	$ 1.66
Weighted average remaining contractual life, exercisable (Year)	2 years 3 months 18 days
Weighted average remaining contractual life, granted (Year)	4 years 9 months 18 days
Aggregate intrinsic value, exercisable	$ 1,083

Note J - Stock Option Plans -_2

Note J - Stock Option Plans - Schedule of Restricted Stock (Details) - Restricted Stock [Member]	12 Months Ended
	Dec. 31, 2022 $ / shares shares
Non-vested as January 1, 2022 (in shares)	96,557
Non-vested as January 1, 2022 (in dollars per share) \| $ / shares	$ 2.33
Granted, Shares (in shares)	975,148
Granted, Weighted Average Grant-Date Fair Value per Award (in dollars per share) \| $ / shares	$ 0.86
Vested, Shares (in shares)	(449,695)
Cancelled, Shares (in shares)	(186,717)
Non-vested, Shares (in shares)	435,293
Non-vested, Weighted Average Grant-Date Fair Value per Award (in dollars per share) \| $ / shares	$ 1.18

Note K - Employment Contract _2

Note K - Employment Contract and Consulting Agreements (Details Textual) - USD ($)		1 Months Ended	12 Months Ended
	Jul. 10, 2017	Jul. 31, 2017	Dec. 31, 2022	Dec. 31, 2021	Mar. 02, 2021	Feb. 25, 2021
Director of Clinical Affairs [Member]
Royalty Expense			$ 442,000	$ 446,000
Professional Fees			154,000	158,000
Accounts Payable, Related Parties			120,000	123,000
Interim Chief Executive Officer [Member]
Royalty on Net Sales, Percentage					2.50%	5%
Previous President and Chief Executive Officer [Member]
Increase (Decrease) in Deferred Compensation	$ (100,000)	$ (100,000)
Employment Agreement, Base Compensation	200,000	200,000
Deferred Compensation Arrangement with Individual, Compensation Expense			200,000	125,000
Consultant [Member]
Increase (Decrease) in Deferred Compensation	(100,000)	100,000
Employment Agreement, Base Compensation	$ 200,000	$ 200,000
Deferred Compensation Arrangement with Individual, Compensation Expense			200,000	125,000
Consulting Services [Member]
Related Party Transaction, Expenses from Transactions with Related Party			$ 100,000	$ 100,000

Note L - Income Taxes (Details

Note L - Income Taxes (Details Textual) - USD ($)	12 Months Ended
Note L - Income Taxes (Details Textual) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Operating Loss Carryforwards, Valuation Allowance	$ 0	$ 0
Percentage of Valuation Allowance	100%
Unrecognized Tax Benefits, Ending Balance	$ 0	0
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense, Total	0	0
Domestic Tax Authority [Member]
Operating Loss Carryforwards	$ 71,700,000	68,300,000
Open Tax Year	2019 2020 2021
State and Local Jurisdiction [Member]
Operating Loss Carryforwards	$ 60,500,000	$ 63,400,000

Note L - Income Taxes - Deferre

Note L - Income Taxes - Deferred Tax Assets (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Allowance for Doubtful Accounts	$ 2,000	$ 2,000
Warranty Reserve	2,000	3,000
Impaired Assets	0	0
Capitalized Sec. 174 R&D	242,000	0
Inventory Reserve	242,000	108,000
Deferred Officer's Compensation	428,000	439,000
Depreciation and Amortization	(56,000)	(52,000)
Net Operating Loss Carryforwards	19,315,000	18,895,000
Tax Credits	688,000	660,000
Other	155,000	45,000
Subtotal	21,018,000	20,100,000
Valuation allowance	(21,018,000)	(20,100,000)
Non-current deferred tax asset	$ 0	$ 0

Note L - Income Taxes - Reconci

Note L - Income Taxes - Reconciliation of the Statutory Tax Rates (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Statutory Rate	21%	21%
State income tax - all states	(2.74%)	7.44%
Stock compensation	(2.57%)	0%
NOL Expiration	(4.69%)	(9.13%)
Other	(0.56%)	(7.79%)
Subtotal	10.44%	11.52%
Valuation Allowance	(10.44%)	(11.52%)
Effective tax Rate	(0.00%)	0%

Note M - Segment and Geograph_3

Note M - Segment and Geographic Data (Details Textual)	12 Months Ended
Note M - Segment and Geographic Data (Details Textual)	Dec. 31, 2022
Number of Reportable Segments	2

Note M - Segment and Geograph_4

Note M - Segment and Geographic Data - Summary by Reporting and Operating Segments (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Product sales, net	$ 8,805,906	$ 10,304,711
Operating Income (Loss)	(8,827,473)	(7,378,508)
Depreciation and Amortization	63,755	73,836
Income (loss) before taxes and equity in earnings of affiliates	(8,772,866)	(7,118,688)
Total assets	13,702,086	19,809,744
Corporate, Non-Segment [Member]
Operating Income (Loss)	(5,161,183)	(5,747,713)
Depreciation and Amortization	55,875	62,172
Income (loss) before taxes and equity in earnings of affiliates	(5,095,375)	(5,552,259)
Total assets	9,205,735	12,273,064
Dental Segment [Member]
Product sales, net	8,753,156	10,152,511
Dental Segment [Member] \| Operating Segments [Member]
Product sales, net	8,753,156	10,152,511
Operating Income (Loss)	1,121,815	2,475,059
Depreciation and Amortization	3,805	4,351
Income (loss) before taxes and equity in earnings of affiliates	1,116,598	2,544,730
Total assets	3,875,978	6,163,169
Medical Segment [Member]
Product sales, net	52,750	152,200
Medical Segment [Member] \| Operating Segments [Member]
Product sales, net	52,750	152,200
Operating Income (Loss)	(4,788,105)	(4,105,854)
Depreciation and Amortization	4,075	7,313
Income (loss) before taxes and equity in earnings of affiliates	(4,794,089)	(4,111,159)
Total assets	$ 620,373	$ 1,373,511

Note M - Segment and Geograph_5

Note M - Segment and Geographic Data - Summary of Operations by Geographic Area (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Product sales, net	$ 8,805,906	$ 10,304,711
Dental Segment [Member]
Product sales, net	8,753,156	10,152,511
Medical Segment [Member]
Product sales, net	52,750	152,200
Domestic [Member]
Product sales, net	3,289,872	3,571,549
Domestic [Member] \| Dental Segment [Member]
Product sales, net	3,257,122	3,535,049
Domestic [Member] \| Medical Segment [Member]
Product sales, net	32,750	36,500
Rest of World [Member]
Product sales, net	4,886,070	4,635,034
Rest of World [Member] \| Dental Segment [Member]
Product sales, net	4,866,070	4,519,334
Rest of World [Member] \| Medical Segment [Member]
Product sales, net	20,000	115,700
CHINA
Product sales, net	629,964	2,098,128
CHINA \| Dental Segment [Member]
Product sales, net	629,964	2,098,128
CHINA \| Medical Segment [Member]
Product sales, net	0	0
Instruments [Member] \| Domestic [Member]
Product sales, net	532,215	560,424
Instruments [Member] \| Domestic [Member] \| Dental Segment [Member]
Product sales, net	524,715	560,424
Instruments [Member] \| Domestic [Member] \| Medical Segment [Member]
Product sales, net	7,500	0
Instruments [Member] \| Rest of World [Member]
Product sales, net	1,413,525	1,296,486
Instruments [Member] \| Rest of World [Member] \| Dental Segment [Member]
Product sales, net	1,413,525	1,226,486
Instruments [Member] \| Rest of World [Member] \| Medical Segment [Member]
Product sales, net	0	70,000
Instruments [Member] \| CHINA
Product sales, net	270,000	303,000
Instruments [Member] \| CHINA \| Dental Segment [Member]
Product sales, net	270,000	303,000
Instruments [Member] \| CHINA \| Medical Segment [Member]
Product sales, net	0	0
Handpieces [Member] \| Domestic [Member]
Product sales, net	2,679,164	2,940,554
Handpieces [Member] \| Domestic [Member] \| Dental Segment [Member]
Product sales, net	2,653,914	2,905,354
Handpieces [Member] \| Domestic [Member] \| Medical Segment [Member]
Product sales, net	25,250	35,200
Handpieces [Member] \| Rest of World [Member]
Product sales, net	3,411,748	3,291,202
Handpieces [Member] \| Rest of World [Member] \| Dental Segment [Member]
Product sales, net	3,391,748	3,246,302
Handpieces [Member] \| Rest of World [Member] \| Medical Segment [Member]
Product sales, net	20,000	44,900
Handpieces [Member] \| CHINA
Product sales, net	359,964	1,795,128
Handpieces [Member] \| CHINA \| Dental Segment [Member]
Product sales, net	359,964	1,795,128
Handpieces [Member] \| CHINA \| Medical Segment [Member]
Product sales, net	0	0
Accessories [Member] \| Domestic [Member]
Product sales, net	78,493	70,571
Accessories [Member] \| Domestic [Member] \| Dental Segment [Member]
Product sales, net	78,493	69,271
Accessories [Member] \| Domestic [Member] \| Medical Segment [Member]
Product sales, net	0	1,300
Accessories [Member] \| Rest of World [Member]
Product sales, net	60,797	47,346
Accessories [Member] \| Rest of World [Member] \| Dental Segment [Member]
Product sales, net	60,797	46,546
Accessories [Member] \| Rest of World [Member] \| Medical Segment [Member]
Product sales, net	0	800
Accessories [Member] \| CHINA
Product sales, net	0	0
Accessories [Member] \| CHINA \| Dental Segment [Member]
Product sales, net	0	0
Accessories [Member] \| CHINA \| Medical Segment [Member]
Product sales, net	$ 0	$ 0

Note N - Concentrations (Detail

Note N - Concentrations (Details Textual)	12 Months Ended
Note N - Concentrations (Details Textual)	Dec. 31, 2022	Dec. 31, 2021
Revenue Benchmark [Member] \| Customer Concentration Risk [Member]
Number of Major Customers	2
Revenue Benchmark [Member] \| Customer Concentration Risk [Member] \| Customer One [Member]
Concentration Risk, Percentage	32%	35%
Revenue Benchmark [Member] \| Customer Concentration Risk [Member] \| Customer Two [Member]
Number of Major Customers		2
Concentration Risk, Percentage	11%	20%
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	33%	29%
Accounts Receivable [Member] \| Customer Concentration Risk [Member] \| Customer Two [Member]
Number of Major Customers		3
Concentration Risk, Percentage	20%	28%
Accounts Receivable [Member] \| Customer Concentration Risk [Member] \| Customer Three [Member]
Concentration Risk, Percentage		13%
Accounts Payable [Member] \| Supplier Concentration Risk [Member]
Number of Vendors	1	2
Accounts Payable [Member] \| Supplier Concentration Risk [Member] \| Vendor One [Member]
Concentration Risk, Percentage	42%	14%
Accounts Payable [Member] \| Supplier Concentration Risk [Member] \| Vendor Two [Member]
Concentration Risk, Percentage		34%

Note O - Related Party Transa_2

Note O - Related Party Transactions (Details Textual) - USD ($)		1 Months Ended	12 Months Ended
	Jul. 10, 2017	Jul. 31, 2017	Dec. 31, 2022	Dec. 31, 2021	Mar. 02, 2021	Mar. 01, 2021
Interim Chief Executive Officer [Member]
Royalty on Net Sales, Percentage					2.50%
Director Clinical Affair [Member]
Royalty on Net Sales, Percentage					2.50%	5%
Director of Clinical Affairs [Member]
Royalty Expense			$ 442,000	$ 446,000
Professional Fees			154,000	158,000
Accounts Payable, Related Parties			120,000	123,000
Previous President and Chief Executive Officer [Member]
Increase (Decrease) in Deferred Compensation	$ (100,000)	$ (100,000)
Employment Agreement, Base Compensation	200,000	200,000
Deferred Compensation Arrangement with Individual, Compensation Expense			200,000	125,000
Consultant [Member]
Increase (Decrease) in Deferred Compensation	(100,000)	100,000
Employment Agreement, Base Compensation	$ 200,000	$ 200,000
Deferred Compensation Arrangement with Individual, Compensation Expense			200,000	125,000
Managing Director, China Operations [Member]
Deferred Compensation Arrangement with Individual, Compensation Expense			200,000	125,000
Manufacturing Agreement for Handpieces [Member]
Related Party Transaction, Purchases from Related Party			3,400,000	1,700,000
Manufacturing Agreement for Handpieces [Member] \| Accounts Payable, Related Parties, Current [Member]
Due to Related Parties, Current, Total			819,000	548,000
Consulting Services [Member]
Related Party Transaction, Expenses from Transactions with Related Party			$ 100,000	$ 100,000

Note P - Commitments (Details T

Note P - Commitments (Details Textual)	1 Months Ended	12 Months Ended
Note P - Commitments (Details Textual)	Aug. 31, 2019 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Jan. 08, 2021
Advances on Inventory Purchases		$ 1,325,301	$ 1,309,260
Finance Lease, Right-of-Use Asset, after Accumulated Amortization, Total		17,645	26,294
Finance Lease, Liability, Total		20,063	28,607
Finance Lease, Liability, Current		9,365	8,545
Finance Lease, Liability, Noncurrent		10,698	20,062
Operating Lease, Right-of-Use Asset		443,685	524,217
Operating Lease, Liability, Total		476,980	557,981
Operating Lease, Liability, Current		91,701	81,001
Operating Lease, Liability, Noncurrent		$ 385,279	476,980
Office Lease for Headquarter in Roseland, New Jersey [Member]
Lessee, Operating Lease, Term of Contract (Year)				7 years
Lessee, Operating Lease, Electric Charge Per Square Foot	$ 2
Lessee, Operating Lease, Electric Payments, Annually	11,130
Office Lease for Headquarter in Roseland, New Jersey [Member] \| Minimum [Member]
Operating Leases, Monthly Rent Expense	9,275
Office Lease for Headquarter in Roseland, New Jersey [Member] \| Maximum [Member]
Operating Leases, Monthly Rent Expense	$ 10,898
Purchase Commitment for Devices [Member]
Purchase Commitment Number Of Units		2,040
Purchase Commitment, Remaining Minimum Amount Committed		$ 1,700,000	2,600,000
Advances on Inventory Purchases		1,200,000	1,300,000
Purchase Commitment For Devices Beginning In 2021 [Member]
Advances on Inventory Purchases		$ 76,000	$ 34,000

Note P - Commitments - Lease Ex

Note P - Commitments - Lease Expense (Details) - USD ($)		12 Months Ended
Note P - Commitments - Lease Expense (Details) - USD ($)		Dec. 31, 2022	Dec. 31, 2021
Cash paid for operating lease liabilities		$ 127,995	$ 127,526
Cash paid for finance lease liabilities		10,740	10,740
Right-of-use assets obtained in exchange for new operating lease liabilities (1)	[1]	0	(663,009)
Property and equipment obtained in exchange for new finance lease liabilities		$ 0	$ (43,242)
Finance leases (years) (Year)		2 years 14 days	3 years 14 days
Operating leases (years) (Year)		4 years 3 months	5 years 3 months
Weighted-average discount rate – operating leases		9.20%	9.20%
Weighted-average discount rate – finance leases		9.20%	9.20%

[1]For the nine months ended September 30, 2021, the balance includes operating leases existing as of the adoption of ASC 842 on January 1, 2021

Note P - Commitments - Maturiti

Note P - Commitments - Maturities of Lease Liabilities (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
2023, Operating Leases	$ 130,778
2023, Finance Leases	10,740
2024, Operating Leases	133,560
2024, Finance Leases	10,740
2025, Operating Leases	136,343
2025, Finance Leases	433
2026, Operating Leases	139,125
2026, Finance Leases	0
2027, Operating Leases	35,477
2027, Finance Leases	0
Total future minimum lease payments	575,283
Total future minimum lease payments, Finance Leases	21,913
Less: interest	(98,303)
Less: interest, Finance Leases	(1,850)
Present value of lease liabilities	476,980	$ 557,981
Present value of lease liabilities, Finance Leases	$ 20,063	$ 28,607

Note R - Subsequent Events (Det

Note R - Subsequent Events (Details Textual) - Chief Financial Officer [Member] - USD ($)	Aug. 01, 2023	Feb. 06, 2023	Feb. 01, 2023
Scenario, Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)	50,000
Subsequent Event [Member]
Salary and Wage, Officer, Excluding Cost of Good and Service Sold		$ 120,000
Incentive Bonus, Percentage of Annual Cash Compensation		40%
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)		100,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)			50,000