0001437749-24-007453 | 10-K | XBRL Viewer | Liquidmetal Technologies INC

Note 15 - Facility Lease (Tables)

12 Months Ended

Dec. 31, 2023

Lessor, Operating Lease, Payment to be Received, Maturity [Table Text Block]

Year	Base Rents

2024		699
2025		237
2026		-
2027		-
	$	936

Consolidated Statements of Comprehensive Loss - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Net loss	$ (2,048)	$ (2,394)
Net unrealized gains (losses) on available-for-sale securities	486	(234)
Comprehensive loss	(1,562)	(2,628)
Less: Comprehensive loss attributable to noncontrolling interests	1	1
Comprehensive loss attributable to Liquidmetal Technologies shareholders	$ (1,561)	$ (2,627)

- Definition

Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income (loss) and other comprehensive income (loss), attributable to noncontrolling interests. Excludes changes in equity resulting from investments by owners and distributions to owners.

+ References + Details

- Definition

Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income. Excludes changes in equity resulting from investments by owners and distributions to owners.

+ References + Details

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

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+ Details

Note 6 - Prepaid Expenses and Other Current Assets

12 Months Ended

Dec. 31, 2023

Notes to Financial Statements

Prepaid Expenses and Other Current Assets [Text Block]

6.	Prepaid Expenses and Other Current Assets

Prepaid expenses and other current assets consisted of the following:

	December 31,
	2023		2022

Prepaid service invoices	$	109	$	110
Prepaid insurance premiums		233		265
Prepaid lease costs and receivables- short term		22		23
Interest and other receivables		86		127
Total	$	450	$	525

Note 6 - Prepaid Expenses and Other Current Assets (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

Schedule of Prepaid Expenses and Other Current Assets [Table Text Block]

	December 31,
	2023		2022

Prepaid service invoices	$	109	$	110
Prepaid insurance premiums		233		265
Prepaid lease costs and receivables- short term		22		23
Interest and other receivables		86		127
Total	$	450	$	525

Note 12 - Other Long-term Liabilities (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Other Liabilities, Noncurrent	$ 902	$ 902
Loans Payable, Noncurrent	$ 859	859
Period for Outstanding Liability (Year)	5 years
Lease Deposit Liability	$ 43	$ 43

Note 4 - Investments in Debt Securities (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Interest and Investment Income [Member]
Debt Securities, Available-for-Sale, Realized Gain (Loss)	$ 616	$ 128

Note 8 - Property and Equipment, Net (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Depreciation	$ 335	$ 315

Note 9 - Patents and Trademarks, Net - Weighted Average Amortization Periods (Details)	Dec. 31, 2023	Dec. 31, 2022
Purchased and Licensed Patent Rights [Member]
Weighted average amortization periods (Year)	17 years	17 years
Internally Developed Patents [Member]
Weighted average amortization periods (Year)	17 years	17 years
Trademarks [Member]
Weighted average amortization periods (Year)	10 years	10 years

Note 11 - Accrued Liabilities (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

Schedule of Accrued Liabilities [Table Text Block]

	December 31,
	2023		2022

Accrued payroll, vacation, and bonuses	$	138	$	124
Accrued severance		-		56
Accrued audit fees		106		85
Total		244		265

Note 13 - Stock Compensation Plan - Summary of Stock Option Transactions (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Options outstanding, number of shares (in shares)	26,615,667	27,450,859
Options outstanding, weighted average exercise price (in dollars per share)	$ 0.14	$ 0.17
Granted, number of shares (in shares)	0	2,000,000
Granted, weighted average exercise price (in dollars per share)	$ 0	$ 0.09
Exercised, number of shares (in shares)	0	(2,835,192)
Exercised, weighted average exercise price (in dollars per share)	$ 0	$ 0.07
Forfeited, number of shares (in shares)	(7,111,000)	0
Forfeited, weighted average exercise price (in dollars per share)	$ 0.2	$ 0
Expired, number of shares (in shares)	(2,450,000)	0
Expired, weighted average exercise price (in dollars per share)	$ 0.14	$ 0
Options outstanding, contractual term (Year)	5 years 2 months 8 days	4 years 10 months 24 days
Options outstanding, aggregate intrinsic value	$ 0	$ 35
Options outstanding, number of shares (in shares)	17,254,667	26,615,667
Options outstanding, weighted average exercise price (in dollars per share)	$ 0.11	$ 0.14
Options exercisable, number of shares (in shares)	15,576,888
Options exercisable, weighted average exercise price (in dollars per share)	$ 0.12
Options exercisable, contractual term (Year)	5 years 3 months 25 days
Options exercisable, aggregate intrinsic value	$ 0
Options unvested, number of shares (in shares)	15,576,888
Options unvested, weighted average exercise price (in dollars per share)	$ 0.12
Options unvested, contractual term (Year)	5 years 3 months 25 days
Options unvested, aggregate intrinsic value	$ 0
Options vested or expected to vest, number of shares (in shares)	16,933,486
Options vested or expected to vest, weighted average exercise price (in dollars per share)	$ 0.11
Options vested or expected to vest, contractual term (Year)	5 years 2 months 19 days
Options vested or expected, aggregate intrinsic value	$ 0

Note 11 - Accrued Liabilities - Schedule of Accrued Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Accrued payroll, vacation, and bonuses	$ 138	$ 124
Accrued severance	0	56
Accrued audit fees	106	85
Total	$ 244	$ 265

Note 9 - Patents and Trademarks, Net - Patents and Trademarks (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Intangible assets, gross	$ 2,400	$ 2,400
Accumulated amortization	(2,348)	(2,327)
Finite-Lived Intangible Assets, Net	52	73
Purchased and Licensed Patent Rights [Member]
Intangible assets, gross	566	566
Internally Developed Patents [Member]
Intangible assets, gross	1,686	1,686
Trademarks [Member]
Intangible assets, gross	$ 148	$ 148

Note 7 - Inventory

12 Months Ended

Dec. 31, 2023

Notes to Financial Statements

Inventory Disclosure [Text Block]

7.	Inventory

Inventories consisted of the following:

	December 31,
	2023		2022

Work in progress	$	25	$	25
Finished goods		-		-
Total		25		25

Note 3 - Significant Transactions (Details Textual)						12 Months Ended
Note 3 - Significant Transactions (Details Textual)	Jan. 13, 2022	Jan. 12, 2022	Jan. 31, 2020	Feb. 16, 2017 USD ($) ft²	Mar. 10, 2016 USD ($) $ / shares shares	Dec. 31, 2022 USD ($)	Jan. 23, 2020 USD ($) ft²	Oct. 26, 2016 USD ($) $ / shares shares
Area of Land (Square Foot) \| ft²				41,000
Stock Issued During Period, Value, New Issues \| $						$ 212,000
Royalty Fee, Percentage of Net Sales	3.00%
Liquidmetal Golf [Member]
Noncontrolling Interest, Ownership Percentage by Parent						79.00%
Warrants in Connection with the 2016 Purchase Agreement [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares) \| shares					10,066,809
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) \| $ / shares								$ 0.07
Warrants and Rights Outstanding, Term (Year)								10 years
Warrants in Connection with the 2016 Purchase Agreement [Member] \| Vest on March 10, 2016 [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares) \| shares					2,609,913
Warrants in Connection with the 2016 Purchase Agreement [Member] \| Vest on October 26, 2016 [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares) \| shares								7,456,896
The 2016 Purchase Agreement [Member]
Common Stock Purchase Agreement, Number of Shares Authorized to Issue and Sell to Investors (in shares) \| shares					405,000,000
Common Stock Purchase Agreement, Value of Shares Authorized to Issue and Sell to Investors \| $					$ 63,400,000
Stock Issued During Period, Shares, New Issues (in shares) \| shares					105,000,000
Stock Issued During Period, Value, New Issues \| $					$ 8,400,000
Sale of Stock, Price Per Share (in dollars per share) \| $ / shares					$ 0.08
Common Stock Purchase Agreement, Purchase Price per Share, After Satisfaction of Certain Conditions (in dollars per share) \| $ / shares								$ 0.15
Common Stock Purchase Agreement, the Other Purchase Price per Share, No Later than 90 Days after Satisfaction of Certain Conditions (in dollars per share) \| $ / shares								$ 0.25
Common Stock Purchase Agreement, Value of Shares Authorized to Be Purchased No Later than 90 Days after Satisfaction of Certain Conditions \| $								$ 55,000,000
The 2016 Purchase Agreement [Member] \| Common Stock, Purchase Price per Share of $0.15 [Member]
Common Stock Purchase Agreement, Remaining Number of Shares to be Purchased, After the Satisfaction of Certain Conditions (in shares) \| shares								200,000,000
The 2016 Purchase Agreement [Member] \| Common Stock, Purchase Price per Share of $0.25 [ Member]
Common Stock Purchase Agreement, Remaining Number of Shares to be Purchased, After the Satisfaction of Certain Conditions (in shares) \| shares								100,000,000
Light Industrial and Office Building [Member]
Area of Real Estate Property (Square Foot) \| ft²							32,534
Lessee, Operating Lease, Term of Contract (Month)							62 months
Lessor, Operating Lease Receivable, Per Month Initially \| $							$ 32,534
Lessor, Operating Lease Receivable Per Month Maximum \| $							$ 54,000
Percentage of Common Operating Expresses							79.00%
Lessee, Operating Lease, Extend Term of Contract (Month)							60 months
Yihao [Member]
Manufacturing Agreement, Term (Year)		5 years
Valencia Circle, LLC [Member]
Payments to Acquire Buildings \| $				$ 7,818,000
Eutectix [Member]
Business Development Agreement, Royalty Percentage			6.00%
Business Development Agreement, Term (Year)			5 years
ATJ [Member]
Sublicense Agreement, Term (Year)	3 years

Note 15 - Facility Lease

12 Months Ended

Dec. 31, 2023

Notes to Financial Statements

Lessor, Operating Leases [Text Block]

15.

Facility Lease

Amounts collected under the Facility Lease are comprised of base rents and reimbursements for direct facility expenses (property taxes and insurance), common area maintenance, and utilities. Amounts recorded to lease income are comprised of base rents and direct facility expenses, recorded on a straight-line basis over the lease term. Reimbursements for common area maintenance and utility expense are recorded as reductions to like expenses within sales, general, and administrative costs.

The future minimum rents due to the Company under the Facility Lease are as follows:

Year	Base Rents

2024		699
2025		237
2026		-
2027		-
	$	936

Insider Trading Arrangements	12 Months Ended
Insider Trading Arrangements	Dec. 31, 2023
Insider Trading Arr Line Items
Material Terms of Trading Arrangement [Text Block]	Item 9B. Other Information During the three months ended December 31, 2023, none of the Company's directors or officers adopted, modified or terminated a Rule 10b5-1 trading arrangement or a non-Rule 10b5-1 trading arrangement (each as defined in Item 408 of Regulation S-K under the Exchange Act).
Rule 10b5-1 Arrangement Adopted [Flag]	false
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false
Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false

Note 8 - Property and Equipment, Net - Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Property and equipment, gross	$ 11,237	$ 11,237
Accumulated depreciation	(3,269)	(3,257)
Total property and equipment, net	7,668	7,980
Land, Buildings and Improvements [Member]
Property and equipment, gross	9,610	9,610
Machinery and Equipment [Member]
Property and equipment, gross	1,304	1,304
Computer Equipment [Member]
Property and equipment, gross	272	272
Office Equipment, Furnishings and Improvements [Member]
Property and equipment, gross	$ 51	$ 51

Note 8 - Property and Equipment, Net (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

Property, Plant and Equipment [Table Text Block]

	December 31,
	2023			2022

Land, building, and improvements	$	9,610		$	9,610
Machinery and equipment		1,304			1,304
Computer equipment		272			272
Office equipment, furnishings, and improvements		51			51
Total		11,237			11,237
Accumulated depreciation		(3,269	)		(3,257	)
Total property and equipment, net	$	7,668		$	7,980

Note 1 - Description of Business

12 Months Ended

Dec. 31, 2023

Notes to Financial Statements

Business Description and Basis of Presentation [Text Block]

LIQUIDMETAL TECHNOLOGIES, INC AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(in thousands, except share and per share data)

1.	Description of Business

Liquidmetal Technologies, Inc. (the “Company”) is a materials technology company that works with manufacturing and commercial partners to develop and commercialize products made from proprietary amorphous alloys. The Company’s family of alloys consists of a variety of bulk alloys and composites that utilize the advantages offered by amorphous alloys technology. The Company designs, develops, and sells products and custom parts from bulk amorphous alloys to customers in a wide range of industries. The Company also partners with third-party manufacturers and licensees to develop and commercialize Liquidmetal alloy products.

Amorphous alloys are, in general, unique materials that are distinguished by their ability to retain a random atomic structure when they solidify, in contrast to the crystalline atomic structure that forms in other metals and alloys when they solidify. Liquidmetal alloys are proprietary amorphous alloys that possess a combination of performance, processing, and potential cost advantages that the Company believes will make them preferable to other materials in a variety of applications. The amorphous atomic structure of bulk alloys enables them to overcome certain performance limitations caused by inherent weaknesses in crystalline atomic structures, thus facilitating performance and processing characteristics superior in many ways to those of their crystalline counterparts. The Company believes that the alloys and the molding technologies it employs may result in components, for many applications, that exhibit: exceptional dimensional control and repeatability that rivals precision machining, excellent corrosion resistance, brilliant surface finish, high strength, high hardness, high elastic limit, alloys that are non-magnetic, and the ability to form complex shapes common to the injection molding of plastics. Interestingly, all of these characteristics are achievable from the molding process, so design engineers often do not have to select specific alloys to achieve one or more of the characteristics as is the case with crystalline materials. The Company believes these advantages could result in Liquidmetal alloys supplanting high-performance alloys, such as titanium and stainless steel, and other incumbent materials in a wide variety of applications. Moreover, the Company believes these advantages could enable the introduction of entirely new products and applications that are not possible or commercially viable with other materials.

The Company’s revenues are derived from i) selling bulk Liquidmetal alloy products to customers who produce medical devices, automotive assemblies, sports and leisure goods, and non-consumer electronic devices, ii) selling tooling and prototype parts such as demonstration parts and test samples for customers with products in development, iii) product licensing and royalty revenue, and iv) research and development revenue. The Company expects that these sources of revenue will continue to significantly change the character of the Company’s revenue mix.

Note 3 - Significant Transactions

12 Months Ended

Dec. 31, 2023

Notes to Financial Statements

Significant Transactions [Text Block]

3.	Significant Transactions

Yihao Manufacturing Agreement

On January 12, 2022, the Company entered into a manufacturing agreement (“Manufacturing Agreement”) with Dongguan Yihao Metal Materials Technology Co. Ltd. (“Yihao”) to become the primary contract manufacturer of the Company’s products. Under the Manufacturing Agreement, which has a term of five years, Yihao has agreed to serve as a non-exclusive contract manufacturer for amorphous alloy parts offered and sold by the Company at prices determined on a “cost-plus” basis. Yihao is an affiliate of Dongguan Eontec Co. Ltd. and Professor Lugee Li, our Chairman and largest beneficial owner of the Company’s capital stock.

Corporate Facility Purchase and Lease

On February 16, 2017, the Company purchased a 41,000 square foot facility (the “Facility”) located in Lake Forest, CA, where operations commenced during July 2017. The purchase price for the Facility was $7,818.

On January 23, 2020, 20321 Valencia, LLC, a Delaware limited liability company and wholly owned subsidiary of the Company, entered into a lease agreement (the “Facility Lease”) pursuant to which the Company leased to MatterHackers, Inc., a Delaware corporation (“Tenant”), an approximately 32,534 square foot portion of the Facility. The lease term is for 5 years and 2 months and is scheduled to expire on April 30, 2025. The base rent payable under the Facility Lease is $32,534 per month initially and is subject to periodic increases up to a maximum of approximately $54,000 per month. Tenant will pay approximately 79% of common operating expresses. The Facility Lease has other customary provisions, including provisions relating to default and usage restrictions. The Facility Lease grants to Tenant a right to extend the lease for one additional 60-month period at market rental value.

2016 Purchase Agreement

On March 10, 2016, the Company entered into a Securities Purchase Agreement (the “2016 Purchase Agreement”) with Liquidmetal Technology Limited, a Hong Kong company (the “Investor”), which is controlled by the Company’s Chairman, Professor Li. The 2016 Purchase Agreement provided for the purchase by the Investor of a total of 405,000,000 shares of the Company’s common stock for an aggregate purchase price of $63,400. The transaction occurred in multiple closings, with the Investor having purchased 105,000,000 shares at a purchase price of $8,400 (or $0.08 per share) at the initial closing on March 10, 2016 and the remaining 200,000,000 shares at $0.15 per share and 100,000,000 shares at $0.25 per share for an aggregate purchase price of $55,000 on October 26, 2016.

In addition to the shares issuable under the 2016 Purchase Agreement, the Company issued to the Investor a warrant to acquire 10,066,809 shares of common stock (of which the right to exercise 2,609,913 of the warrant shares vested on March 10, 2016 and the right to exercise the remaining 7,456,896 warrant shares vested on October 26, 2016 at an exercise price of $0.07 per share). The warrant will expire on the tenth anniversary of its issuance date.

The 2016 Purchase Agreement also provided that, with certain limited exceptions, if the Company issues any shares of common stock at any time through the fifth anniversary of the 2016 Purchase Agreement, the Investor will have a preemptive right to subscribe for and to purchase at the same price per share (or at market price, in the case of issuance of shares pursuant to stock options) the number of shares necessary to maintain its ownership percentage of Company-issued shares of common stock.

Eontec License Agreement

On March 10, 2016, in connection with the 2016 Purchase Agreement, the Company and DongGuan Eontec Co., Ltd., a Hong Kong corporation (“Eontec”), entered into a Parallel License Agreement (the “License Agreement”) pursuant to which the Company and Eontec agreed to cross-license their respective technologies. The Company’s Chairman, Professor Li, is also the Chairman of Eontec.

The License Agreement provides for the cross-license of certain patents, technical information, and trademarks between the Company and Eontec. In particular, the Company granted to Eontec a paid-up, royalty-free, perpetual license to the Company’s patents and related technical information to make, have made, use, offer to sell, sell, export, and import products in certain geographic areas outside of North America and Europe. In turn, Eontec granted to the Company a paid-up, royalty-free, perpetual license to Eontec’s patents and related technical information to make, have made, use, offer to sell, sell, export, and import products in certain geographic areas outside of specified countries in Asia. The license granted by the Company to Eontec is exclusive (including to the exclusion of the Company) in the countries of Brunei, Cambodia, China (P.R.C and R.O.C.), East Timor, Indonesia, Japan, Laos, Malaysia, Myanmar, Philippines, Singapore, South Korea, Thailand, and Vietnam. The license granted by Eontec to the Company is exclusive (including to the exclusion of Eontec) in North America and Europe. The cross-licenses are non-exclusive in geographic areas outside of the foregoing exclusive territories.

Eutectix Business Development Agreement

On January 31, 2020, the Company entered into a Business Development Agreement (the “Agreement”) with Eutectix, LLC, a Delaware limited liability company (“Eutectix”), which provides for collaboration, joint development efforts, and the manufacturing of products based on the Company’s proprietary amorphous metal alloys. Under the Agreement, the Company licensed to Eutectix specified equipment owned by the Company, including two injection molding machines, two diecasting machines, and other machines and equipment, all of which will be used to make product for Company customers and Eutectix customers. The licensed machines and equipment represented substantially all of the machinery and equipment then held by the Company. The Company has also licensed to Eutectix various patents and technical information related to the Company’s proprietary technology. Under the Agreement, Eutectix agreed to pay the Company a royalty of six percent (6%) of the net sales price of licensed products sold by Eutectix, and Eutectix will also manufacture for the Company product ordered by the Company. The Agreement has a term of five years, subject to renewal provisions and the ability of either party to terminate earlier upon specified circumstances.

Apple License Transaction

On August 5, 2010, the Company entered into a license transaction with Apple Inc. (“Apple”) pursuant to which (i) the Company contributed substantially all of its intellectual property assets to a newly organized special-purpose, wholly-owned subsidiary, called Crucible Intellectual Property, LLC (“CIP”), (ii) CIP granted to Apple a perpetual, worldwide, exclusive license to commercialize such intellectual property in the field of consumer electronic products, as defined in the license agreement, in exchange for a one-time, upfront license fee, and (iii) CIP granted back to the Company a perpetual, worldwide, fully-paid, exclusive license to commercialize such intellectual property in all other fields of use.

Under the agreements relating to the license transaction with Apple, the Company was obligated to contribute, to CIP, all intellectual property developed through February 2016. The Company is also obligated to maintain certain limited liability company formalities with respect to CIP at all times after the closing of the license transaction.

Liquidmetal Golf Sublicense Agreement

Liquidmetal Golf Inc. (“Liquidmetal Golf” or “LMG”) is a majority-owned subsidiary which has the exclusive right and license to utilize our Liquidmetal alloy technology for purposes of golf equipment applications. This right and license is set forth in an intercompany license agreement dated January 1, 2002 between Liquidmetal Technologies and Liquidmetal Golf. This license agreement provides that Liquidmetal Golf has a perpetual and exclusive license to use Liquidmetal alloy technology for the purpose of manufacturing, marketing, and selling golf club components and other products used in the sport of golf. The Company owns 79% of the outstanding common stock in Liquidmetal Golf.

On January 13, 2022, Liquidmetal Golf entered into a sublicense agreement (“LMG Sublicense Agreement”) with Amorphous Technologies Japan, Inc. (“ATJ”), a newly formed Japanese entity that was established by Twins Corporation, a sporting goods company operating in Japan. Under the agreement, LMG granted to ATJ a nonexclusive worldwide sublicense to the Company’s amorphous alloy technology and related trademarks to manufacture and sell golf clubs and golf related products. The LMG Sublicense Agreement has a term of three years and provides for the payment of a running royalty to LMG of 3% of the net sales price of licensed products.

Swatch Group License

In March 2009, the Company entered into a license agreement with Swatch Group, Ltd. (“Swatch”) under which Swatch was granted a non-exclusive license to the Company’s technology to produce and market watches and certain other luxury products. In March 2011, this license agreement was amended to grant Swatch exclusive rights as to watches as against all third parties (including the Company), but non-exclusive as to Apple. The Company will receive royalty payments over the life of the contract on all Liquidmetal products produced and sold by Swatch. The license agreement with Swatch will expire on the expiration date of the last licensed patent.

Note 19 - Related Party Transactions

12 Months Ended

Dec. 31, 2023

Notes to Financial Statements

19.

Related Party Transactions

On March 10, 2016, the Company entered into the 2016 Purchase Agreement with Liquidmetal Technology Limited, providing for the purchase of 405,000,000 shares of the Company’s common stock for an aggregate purchase price of $63,400. Liquidmetal Technology Limited was a newly formed company owned by Professor Li. In connection with the 2016 Purchase Agreement and also on March 10, 2016, the Company and Eontec, entered into a license agreement pursuant to which the Company and Eontec entered into a cross-license of their respective technologies. Eontec is a publicly held Hong Kong corporation of which Professor Li is the Chairman. Eontec is also an affiliate of Yihao. Yihao is currently the Company’s primary contract manufacturer. As of December 31, 2023, Professor Li is a greater-than 5% beneficial owner of the Company and serves as the Company’s Chairman. Equipment and services procured from Eontec, and their affiliates, were $301 and $215 during the years ended December 31, 2023 and 2022, respectively. As of December 31, 2023 and 2022, the Company has outstanding payables to Eontec, and their affiliates of $30 and $15, respectively.

On May 10, 2022, Mr. Abdi Mahamedi resigned as a director of the Company. In connection with Mr. Mahamedi’s resignation, the Board of Directors of the Company approved an amendment to Mr. Mahamedi’s previously granted options to purchase an aggregate of 1,870,000 shares of Company common stock to provide for the extension of the exercise period of the options through May 10, 2025. Upon Mr. Mahamedi’s resignation as a director, the Company entered into a Consulting Agreement, dated May 10, 2022, with Rosewood LLC pursuant to which Mr. Mahamedi as the owner of Rosewood LLC will assess and present business opportunities for the licensing and sublicensing of the Company’s technology. Mr. Mahamedi will also provide business development services and perform other special projects as requested by the Company. The Consulting Agreement has a term of 5 years, subject to the right of the Company or Mr. Mahamedi to terminate the agreement at any time after December 1, 2022 and subject to certain other early-termination rights. As sole consideration for the Consulting Agreement, the Company granted to Mr. Mahamedi an option to purchase up to 2.0 million shares of Company common stock at an exercise price of the closing market price of the Company’s common stock on May 10, 2022 that will vest 33% on the first anniversary of the grant date and the remainder vesting monthly over the ensuing two years, provided that Mr. Mahamedi continues to be engaged as a consultant on each such vesting date. The options have a term of 5 years.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

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+ Details

Note 7 - Inventory (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

Schedule of Inventory, Current [Table Text Block]

	December 31,
	2023		2022

Work in progress	$	25	$	25
Finished goods		-		-
Total		25		25

Note 2 - Summary of Significant Accounting Policies - Fair Value of Items Measured on a Recurring Basis (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Investments in debt securities (short-term)	$ 13,292	$ 16,435
Investments in debt securities (long-term)	1,098	5,646
Fair Value, Recurring [Member]
Investments in debt securities (short-term)	13,292	16,436
Investments in debt securities (long-term)	1,098	5,645
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 1 [Member]
Investments in debt securities (short-term)	10,681	13,661
Investments in debt securities (long-term)	449	1,555
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 2 [Member]
Investments in debt securities (short-term)	2,611	2,775
Investments in debt securities (long-term)	649	4,090
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 3 [Member]
Investments in debt securities (short-term)	0	0
Investments in debt securities (long-term)	$ 0	$ 0

Note 9 - Patents and Trademarks, Net

12 Months Ended

Dec. 31, 2023

Notes to Financial Statements

Intangible Assets Disclosure [Text Block]

9.	Patents and Trademarks, net

Patents and trademarks consist of the following:

	December 31,
	2023			2022

Purchased and licensed patent rights	$	566		$	566
Internally developed patents		1,686			1,686
Trademarks		148			148
Total intangible assets		2,400			2,400
Accumulated amortization		(2,348	)		(2,327	)
Total intangible assets, net	$	52		$	73

Amortization expense was $21 and $29 for the years ended December 31, 2023 and 2022, respectively, and is included in research and development expense in the consolidated statements of operations and comprehensive loss. The estimated aggregate amortization expense for each of the five succeeding years is as follows:

December 31,	Aggregate Amortization Expense

2024		17
2025		14
2026		21
	$	52

The weighted average amortization are as follows:

	December 31,
	2023		2022

Purchased and licensed patent rights		17		17
Internally developed patents		17		17
Trademarks		10		10

Purchased patent rights represent the exclusive right to commercialize the bulk amorphous alloy and other amorphous alloy technology acquired from California Institute of Technology (“Caltech”), through a license agreement with Caltech and other institutions. All fees and other amounts payable by the Company for these rights and licenses have been paid or accrued in full, and no further royalties, license fees or other amounts will be payable in the future under the license agreements.

In addition to the purchased and licensed patents, the Company has capitalized legal and registration costs incurred to obtain and maintain the respective patents. The Company currently holds various patents and numerous pending patent applications in the United States, as well as numerous foreign counterparts to these patents outside of the United States.

Note 2 - Summary of Significant Accounting Policies (Details Textual)	12 Months Ended
	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Cash Equivalents, at Carrying Value	$ 8,647,000	$ 1,958,000
Other-than-temporary Impairment Loss, Debt Securities	0	0
Accounts Receivable, before Allowance for Credit Loss, Current	186,000	24,000
Accounts Receivable, Allowance for Credit Loss, Current	0	0
Impairment, Long-Lived Asset, Held-for-Use	0	0
Advertising Expense	69,000	73,000
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense	0	0
Interest Paid, Including Capitalized Interest, Operating and Investing Activities	$ 0	$ 0
Minimum [Member]
Property, Plant and Equipment, Useful Life (Year)	1 year
Finite-Lived Intangible Asset, Useful Life (Year)	10 years
Maximum [Member]
Property, Plant and Equipment, Useful Life (Year)	5 years
Finite-Lived Intangible Asset, Useful Life (Year)	17 years
Customer Concentration Risk [Member] \| Accounts Receivable [Member]
Concentration Risk, Number of Major Customers	2	1
Customer Concentration Risk [Member] \| Accounts Receivable [Member] \| Two Major Customers [Member]
Concentration Risk, Percentage	96.00%	100.00%
Accounts Receivable, before Allowance for Credit Loss, Current	$ 178	$ 24
Customer Concentration Risk [Member] \| Revenue from Contract with Customer Benchmark [Member]
Concentration Risk, Number of Major Customers	3	3
Customer Concentration Risk [Member] \| Revenue from Contract with Customer Benchmark [Member] \| Three Major Customers [Member]
Concentration Risk, Percentage	86.00%	74.00%

Note 13 - Stock Compensation Plan (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Jan. 27, 2015
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)	0	2,000,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number (in shares)	17,254,667	26,615,667	27,450,859
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount	$ 61	$ 115
Share-Based Compensation Arrangement by Share-Based Payment Award, Option, Nonvested, Weighted Average Exercise Price (in dollars per share)	$ 0.05	$ 0.05
Restricted Stock and Unvested Stock Options [Member]
Share-Based Payment Arrangement, Expense	$ 113	$ 163
Equity Incentive Plan 2012 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in shares)	30,000,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number (in shares)	2,993,000	5,674,000
Equity Incentive Plan 2012 [Member] \| Share-Based Payment Arrangement, Employee [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)	1,400,000
Equity Incentive Plan 2015 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in shares)				40,000,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number (in shares)	14,261,667	20,941,667
Equity Incentive Plan 2015 [Member] \| Chief Executive Officer [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)	7,500,000
Equity Incentive Plan 2015 [Member] \| Director [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)	600,000

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 8,837	$ 2,269
Restricted cash	5	5
Investments in debt securities- short term	13,292	16,435
Trade accounts receivable, net of allowance for doubtful accounts	186	24
Inventories	25	25
Prepaid expenses and other current assets	450	525
Total current assets	22,795	19,283
Investments in debt securities- long term	1,098	5,646
Property and equipment, net	7,668	7,980
Patents and trademarks, net	52	73
Other Assets	223	353
Total assets	31,836	33,335
Current liabilities:
Accounts payable	94	88
Accrued liabilities	244	265
Deferred revenue	6	41
Total current liabilities	344	394
Other long-term liabilities	902	902
Total liabilities	1,246	1,296
Shareholders' equity:
Common stock, $0.001 par value; 1,100,000,000 shares authorized; 917,285,149 and 917,285,149 shares issued and outstanding at December 31, 2023 and December 31, 2022, respectively	917	917
Warrants	18,179	18,179
Additional paid-in capital	288,126	288,013
Accumulated deficit	(276,743)	(274,696)
Accumulated other comprehensive income	190	(296)
Non-controlling interest in subsidiary	(79)	(78)
Total shareholders' equity	30,590	32,039
Total liabilities and shareholders' equity	$ 31,836	$ 33,335

Note 10 - Other Assets

12 Months Ended

Dec. 31, 2023

Notes to Financial Statements

Other Assets Disclosure [Text Block]

10.

Other Assets

Other assets consisted of the following:

	December 31,
	2023		2022

Utility deposits	$	14	$	14
Prepaid lease costs and receivables- long term		209		339
Total	$	223	$	353

Note 16 - Income Taxes - Significant Components of Deferred Tax Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Loss carry forwards	$ 41,242	$ 30,899
NQSO	2,313	1,646
Tax credits and other	2	(18)
Total deferred tax asset	43,963	32,527
Valuation allowance	(43,936)	(32,527)
Total deferred tax asset, net	$ 0	$ 0

Note 18 - Loss Per Common Share

12 Months Ended

Dec. 31, 2023

Notes to Financial Statements

Earnings Per Share [Text Block]

18.

Loss Per Common Share

Basic earnings per share (“EPS”) is computed by dividing earnings (loss) attributable to common shareholders by the weighted average number of common shares outstanding for the periods. Diluted EPS reflects the potential dilution of securities that could share in the earnings.

Options to purchase 17,254,667 shares of common stock at prices ranging from $0.07 to $0.38 per share were outstanding at December 31, 2023, but were not included in the computation of diluted EPS for the same period as the inclusion would have been antidilutive, given the Company’s net loss. Options to purchase 26,615,667 shares of common stock at prices ranging from $0.07 to $0.38 per share were outstanding at December 31, 2022, but were not included in the computation of diluted EPS for the same period as the inclusion would have been antidilutive, given the Company’s net loss.

Warrants to purchase 10,066,809 shares of common stock, priced at $0.07 per share, outstanding at each of December 31, 2023 and 2022 were not included in the computation of diluted EPS for the same period as the inclusion would have been antidilutive, given the Company’s net loss.

Consolidated Statements of Shareholders' Equity - USD ($) $ in Thousands	Preferred Stock [Member]	Common Stock [Member]	Additional Paid in Capital, Attributable to Warrants [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Noncontrolling Interest [Member]	Total
Balance (in shares) at Dec. 31, 2021	0	914,449,957
Accumulated other comprehensive income (loss), net of tax at Dec. 31, 2021		$ 914	$ 18,179	$ 287,641	$ (272,303)	$ (62)	$ (77)	$ 34,292
Common Stock Issuance, shares (in shares)	0	2,835,192
Common Stock Issuance		$ 3	0	209	0	0	0	212
Stock-based compensation		0	0	163	0	0	0	163
Net loss		0	0	0	(2,393)	0	(1)	(2,394)
Other comprehensive – unrealized gain (loss) on investments		$ 0	0	0	0	(234)	0	(234)
Balance (in shares) at Dec. 31, 2022	0	917,285,149
Accumulated other comprehensive income, net of tax, as of December 31, 2022 at Dec. 31, 2022		$ 917	18,179	288,013	(274,696)	(296)	(78)	32,039
Stock-based compensation		0	0	113	0	0	0	113
Net loss		0	0	0	(2,047)	0	(1)	(2,048)
Other comprehensive – unrealized gain (loss) on investments		$ 0	0	0	0	486	0	486
Balance (in shares) at Dec. 31, 2023	0	917,285,149
Accumulated other comprehensive income, net of tax, as of December 31, 2022 at Dec. 31, 2023		$ 917	$ 18,179	$ 288,126	$ (276,743)	$ 190	$ (79)	$ 30,590

- Definition

Amount after tax and reclassification adjustments of other comprehensive income (loss).

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
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+ Details

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

+ Details

- Definition

Equity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering.

+ References + Details

- Definition

Amount of equity (deficit) attributable to parent and noncontrolling interest. Excludes temporary equity.

+ References

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+ Details

Note 16 - Income Taxes - Differences Between the Expected Federal Tax Benefit and Actual Tax Provision (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Expected federal tax benefit	(21.00%)	(21.00%)
Permanent items	0.00%	0.90%
Net operating loss utilized or expired	0.00%	0.00%
Increase in valuation allowance and others	21.00%	20.10%
Effective tax rate	0.00%	0.00%

Consolidated Statements of Operations - USD ($) $ / shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Revenue:
Revenues	$ 510	$ 383
Cost of sales	361	316
Gross profit	149	67
Operating expenses:
Selling, marketing, general and administrative	3,214	3,064
Research and development	20	55
Operating Expenses	3,234	3,119
Operating loss	(3,085)	(3,052)
Other income (expense):
Lease income	421	530
Interest and investment income	616	128
Nonoperating Income (Expense)	1,037	658
Loss from operations	(2,048)	(2,394)
Income taxes	0	0
Net loss	(2,048)	(2,394)
Net loss attributable to non-controlling interest	1	1
Net loss attributable to Liquidmetal Technologies shareholders	$ (2,047)	$ (2,393)
Per common share basic and diluted:
Net loss per common share attributable to Liquidmetal Technologies shareholders, basic (in dollars per share)	$ (0)	$ (0)
Net loss per common share attributable to Liquidmetal Technologies shareholders, diluted (in dollars per share)	$ (0)	$ (0)
Number of weighted average shares - basic (in shares)	917,285,149	917,048,883
Number of weighted average shares - diluted (in shares)	917,285,149	917,048,883
Product [Member]
Revenue:
Revenues	$ 491	$ 361
License [Member]
Revenue:
Revenues	$ 19	$ 22

Note 9 - Patents and Trademarks, Net (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

Schedule of Finite-Lived Intangible Assets [Table Text Block]

	December 31,
	2023			2022

Purchased and licensed patent rights	$	566		$	566
Internally developed patents		1,686			1,686
Trademarks		148			148
Total intangible assets		2,400			2,400
Accumulated amortization		(2,348	)		(2,327	)
Total intangible assets, net	$	52		$	73

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]

December 31,	Aggregate Amortization Expense

2024		17
2025		14
2026		21
	$	52

Finite-lived Intangible Assets, Weighted Average Amortization Periods [Table Text Block]

	December 31,
	2023		2022

Purchased and licensed patent rights		17		17
Internally developed patents		17		17
Trademarks		10		10

Note 13 - Stock Compensation Plan

12 Months Ended

Dec. 31, 2023

Notes to Financial Statements

Share-Based Payment Arrangement [Text Block]

13.

Stock Compensation Plan

On June 28, 2012, the Company adopted the 2012 Equity Incentive Plan (“2012 Plan”), with the approval of the shareholders, which provided for the grant of stock options to officers, employees, consultants and directors of the Company and its subsidiaries. The 2012 Plan provides for the granting to employees of incentive stock options within the meaning of Section 422 of the Internal Revenue Code of 1986, as amended, and for the granting to employees and consultants of non-statutory stock options. In addition, the Plan permits the granting of stock appreciation rights, or SARs, with or independently of options, as well as stock bonuses and rights to purchase restricted stock. A total of 30,000,000 shares of the Company’s common stock may be granted under the 2012 Equity Incentive Plan, and all options granted under this plan had exercise prices that were equal to the fair market value on the date of grant. On December 16, 2021, the Company granted option grants under the Company’s 2012 Equity Incentive Plan, as approved to by the Board, for employees up to 1,400,000 shares of the Company’s common stock in total. Under this plan, the Company had outstanding grants of options to purchase 2,993,000 and 5,674,000 shares of the Company’s common stock as of December 31, 2023 and December 31, 2022, respectively.

On January 27, 2015, the Company adopted its 2015 Equity Incentive Plan (“2015 Plan”), which provided for the grant of stock options to officers, employees, consultants and directors of the Company and its subsidiaries. A total of 40,000,000 shares of the Company’s common stock are available for issuance under the 2015 Plan. All options granted under the 2015 Plan had exercise prices that were equal to the fair market value on the dates of grant. On July 7, 2021, the Company granted Mr. Chung an option grant under the Company’s 2015 Equity Incentive Plan, as approved by the Board, to purchase up to 7,500,000 shares of Company stock. On December 16, 2021, the Company granted option grants under the Company’s 2015 Equity Incentive Plan, as approved to by the Board, for directors up to 600,000 shares of the Company’s common stock in total. Under this plan, the Company had outstanding grants of options to purchase 14,261,667 and 20,941,667 as of December 31, 2023 and December 31, 2022, respectively.

FASB ASC 718, Compensation – Stock Compensation, requires all share-based payments to employees, including grants of employee stock options, to be recognized in the financial statements based on their fair values. Under ASC 718, the Company is required to measure the cost of employee services received in exchange for stock options and similar awards based on the grant-date fair value of the award and recognize this cost in the income statement over the period during which an employee is required to provide service in exchange for the award. The Company recorded $113 and $163 for the years ended December 31, 2023 and 2022, respectively, of non-cash charges for stock compensation related to amortization of the fair value of restricted stock and unvested stock options. The total compensation costs related to non-vested awards not yet recognized were $61 and $115 for the years ended December 31, 2023 and 2022, respectively.

Expected volatilities are based on historical volatility expected over the expected life of the options. The Company uses historical data to estimate option exercise and employee termination within the valuation model. The expected term of options granted represents the period of time that options granted are expected to be outstanding. Expected forfeiture rates are determined based on historical forfeitures over a five-year period. The risk-free rate used for the period within the expected life of the options is based on U.S. Treasury rates in effect at the time of grant.

The following table summarizes the Company’s stock option transactions:

	Number of Shares			Weighted Average Exercise Price		Weighted Average Remaining Contractual Term		Aggregate Intrinsic Value
								(in thousands)
Options outstanding at December 31, 2021		27,450,859		$	0.17
Granted		2,000,000			0.09
Exercised		(2,835,192	)		0.07
Forfeited		-			-
Expired		-			-
Options outstanding at December 31, 2022		26,615,667		$	0.14		4.90	$	35
Granted		-			-
Exercised		-			-
Forfeited		(7,111,000	)		0.20
Expired		(2,450,000	)		0.14
Options outstanding at December 31, 2023		17,254,667		$	0.11		5.19	$	-
Options exercisable at December 31, 2023		15,576,888		$	0.12		5.32	$	-
Options unvested at December 31, 2023		15,576,888		$	0.12		5.32	$	-
Options vested or expected to vest at December 31, 2023		16,933,486		$	0.11		5.22	$	-

The following table provides supplemental data on stock options:

	December 31,
	2023		2022

Weighted average grant date fair value per option granted	$		$	84
Fair value of options vested		187		139
Cash from participants to exercise stock options		-		-
Intrinsic value of options exercised		-		-

The following table summarizes the Company’s stock options outstanding and exercisable by ranges of option prices as of December 31, 2023 and 2022:

December 31, 2023

Options Outstanding									Options Exercisable
Range of Exercise Prices			Numbers of Options Outstanding		Weighted Average Remaining Contractual Life (Years)		Weighted Average Exercise Price		Number of Options Exercisable		Weighted Average Remaining Contractual Life (Years)		Weighted Average Exercise Price

$0.00	-	0.10		12,447,500		6.13	$	0.08		10,769,721		6.47	$	0.07
0.11	-	0.383		4,807,167		2.75		0.21		4,807,167		2.75		0.21

Total				17,254,667						15,576,888

December 31, 2022

Options Outstanding									Options Exercisable
Range of Exercise Prices			Numbers of Options Outstanding		Weighted Average Remaining Contractual Life (Years)		Weighted Average Exercise Price		Number of Options Exercisable		Weighted Average Remaining Contractual Life (Years)		Weighted Average Exercise Price

$0.00	-	0.10		12,509,000		7.01	$	0.08		6,675,668		7.59	$	0.07
0.11	-	0.38		14,106,667		3.02		0.19		14,106,667		3.02		0.19

Total				26,615,667						20,782,335

The Company’s non-vested options at the beginning and ending of fiscal year 2023 had weighted-average grant-date fair values of $0.05 and $0.05 per option, respectively.

Note 17 - Accumulated Other Comprehensive Income ("AOCI") - Summary of Changes in AOCI (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Accumulated other comprehensive income (loss), net of tax	$ 32,039	$ 34,292
Other comprehensive – unrealized gain (loss) on investments	486	(234)
Accumulated other comprehensive income, net of tax, as of December 31, 2022	30,590	32,039
AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Including Noncontrolling Interest [Member]
Accumulated other comprehensive income (loss), net of tax	(296)	(62)
Other comprehensive – unrealized gain (loss) on investments	486	(234)
Accumulated other comprehensive income, net of tax, as of December 31, 2022	$ 190	$ (296)

- Definition

Amount after tax and reclassification adjustments of other comprehensive income (loss).

+ References

+ Details

- Definition

Amount of equity (deficit) attributable to parent and noncontrolling interest. Excludes temporary equity.

+ References

+ Details

Note 2 - Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2023

Notes to Financial Statements

Basis of Presentation and Significant Accounting Policies [Text Block]

2.	Summary of Significant Accounting Policies

Principles of Consolidation. The consolidated financial statements include the accounts of Liquidmetal Technologies, Inc., its special-purpose wholly-owned subsidiary, Crucible Intellectual Property LLC, 20321 Valencia LLC, and Liquidmetal Golf. All intercompany balances and transactions have been eliminated.

Non-Controlling Interest. The results of operations attributable to the non-controlling interest of Liquidmetal Golf are presented within equity and are shown separately from the Company’s equity.

Revenue Recognition. Revenue is recognized pursuant to applicable accounting standards including FASB ASC Topic 606 (“ASC 605”), Revenue from Contracts with Customers. ASC 606 summarizes certain points in applying generally accepted accounting principles to revenue recognition in financial statements and provides guidance on revenue recognition issues in the absence of authoritative literature addressing a specific arrangement or a specific industry.

The Company’s revenue recognition policy complies with the requirements of ASC 606. As a majority of the Company’s sales revenue continues to be recognized when products are shipped, and there was no change in the recognition model historically applied to active license and royalty contracts under the new revenue standard, there was no adjustment to the opening balance of retained earnings. The impact to the Company’s results of operations is not material, on an on-going basis, because the analysis of the Company’s contracts under the new revenue standard supports a recognition model consistent with the Company’s previous revenue recognition model. Revenue on the majority of the Company’s contracts will continue to be recognized over time because of the continuous transfer of control to the customer.

Products. Product revenues are primarily generated from the sale and prototyping of molds and bulk alloy products. Revenue is recognized when i) persuasive evidence of an arrangement exists, ii) delivery has occurred, iii) the sales price is fixed or determinable, iv) collection is probable and v) all obligations have been substantially performed pursuant to the terms of the arrangement. When the Company receives consideration, or such consideration is unconditionally due, from a customer prior to transferring goods or services to the customer under the terms of a sales contract, it records deferred revenue, which represents a contract liability. The Company will recognize deferred revenue as products revenue after it has transferred control of the goods or services to the customer and all revenue recognition criteria are met. Such amounts are not expected to be material on an ongoing basis.

Licensing and royalties. License revenue arrangements in general provide for the grant of an exclusive or non-exclusive right to manufacture and/or sell products covered by patented technologies owned or controlled by the Company. The intellectual property rights granted may be perpetual in nature, extending until the expiration of the related patents, or can be granted for a defined period of time. Licensing revenues that are one-time fees upon the granting of the license are recognized when i) the license term begins in a manner consistent with the nature of the transaction and the earnings process is complete, ii) when collectability is reasonably assured or upon receipt of an upfront fee, and iii) when all other revenue recognition criteria have been met. Pursuant to the terms of these agreements, the Company has no further obligation with respect to the grant of the license. Licensing revenues that are related to royalties are recognized as the royalties are earned over the related period.

Practical Expedients and Exemptions. The Company generally expenses sales commissions when incurred because the amortization period would have been one year or less. These costs are recorded within selling, marketing, general and administrative expenses. The Company does not disclose the value of unsatisfied performance obligations for (i) contracts with an original expected length of one year or less and (ii) contracts for which the Company recognizes revenue at the amount for which it has the right to invoice for services performed.

Cash and cash equivalents. The Company considers all highly-liquid investments with maturity dates of three months or less when purchased to be cash equivalents. The Company limits the amount of credit exposure to each individual financial institution and places its temporary cash into investments of high credit quality with a financial institution that exceeds federally insured limits. The Company has not experienced any losses related to these balances and believes its credit risk to be minimal. As of December 31, 2023 and 2022, the Company held deposits of $8,647 and $1,958, respectively, in such highly-liquid investments.

Investments in debt securities. The Company will invest excess funds to maximize investment yield, while maintaining liquidity and minimizing credit risk. Debt securities are carried at fair value and consist primarily of investments in obligations of the United States Treasury, various U.S. and foreign corporations, and certificates of deposits. The Company classifies its investments in debt securities as available-for-sale with all unrealized gains or losses included as part of other comprehensive income. The Company evaluates its debt securities with unrealized losses on a quarterly basis for potential other-than-temporary impairments in value. As a result of this assessment, the Company did not recognize any other-than-temporary impairment losses considered to be credit related for the years ended December 31, 2023 and 2022.

Trade Accounts Receivable. The Company grants credit to its customers generally in the form of short-term trade accounts receivable. The creditworthiness of customers is evaluated prior to signing a contract with the customer. As of December 31, 2023, two customers represented 96%, or $178, of the total outstanding trade accounts receivable. As of December 31, 2022, one customer represented 100%, or $24, of the total outstanding trade accounts receivable. During 2023, there were three major customers, who together accounted for 86% of our revenue. During 2022, there were three major customers, who together accounted for 74% of our revenue. In the future, the Company expects that a significant portion of the revenue may continue to be concentrated in a limited number of customers, even if the bulk alloys business grows.

The allowance for doubtful accounts reflects management's best estimate of probable losses inherent in the trade accounts receivable. Management primarily determines the allowance based on the aging of accounts receivable balances, historical write-off experience, customer concentrations, customer creditworthiness and current industry and economic trends. The Company's provisions for uncollectible receivables are included in selling, marketing, general and administrative expense in the consolidated statements of operations. At December 31, 2023 and 2022, the Company had recorded an allowance for doubtful accounts of $0 and $0, respectively.

Inventory. Inventory is stated at the lower of weighted-average cost or net realizable value. Inventory is recorded at actual cost when purchased and then expensed at weighted-average cost as used in production and/or shipped to satisfy customer orders. We perform an analysis of our inventory balances at least quarterly to determine if the carrying amount of inventories exceeds their net realizable value. The analysis of estimated net realizable value is based on customer orders, market trends and historical pricing. If the carrying amount exceeds the estimated net realizable value, the carrying amount is reduced to the estimated net realizable value.

Property and Equipment. Property and equipment are stated at cost less accumulated depreciation and amortization. Additions and major renewals are capitalized. Repairs and maintenance are charged to expense as incurred. Upon disposal, the related cost and accumulated depreciation are removed from the accounts, with the resulting gain or loss included in operating income. Depreciation is provided principally on the straight-line method over the estimated useful lives of the assets, which range from one to five years.

Intangible Assets. Intangible assets consist of the costs incurred to purchase patent rights and costs incurred to register and maintain patents and trademarks. Intangible assets are reported at cost, net of accumulated amortization. Patents and trademarks are amortized using the straight-line method over a period based on their contractual lives ranging from ten to seventeen years.

Impairment of Long-lived Assets. The Company reviews long-lived assets to be held and used in operations for impairment whenever events or changes in circumstances indicate that the carrying value of an asset may be impaired. These evaluations may result from significant decreases in the overall market outlook for the Company’s technology or the market price of an asset, a significant adverse change in the extent or manner in which an asset is being used in its physical condition, a significant adverse change in legal factors or in the business climate that could affect the value of an asset, as well as economic or operational analyses. If the Company concludes that the carrying value of certain assets will not be recovered based on expected undiscounted future cash flows, an impairment write-down is recorded to reduce the assets to their estimated fair value. Fair value is determined via market, cost and income based valuation techniques, as appropriate. The fair value is measured on a nonrecurring basis using a combination of quoted prices for similar assets in active markets and other unobservable adjustments to historical cost (Level 3) inputs. No such charges were recorded for the years ended December 31, 2023 and December 31, 2022.

Fair Value Measurements. The estimated fair values of financial instruments reported in the consolidated financial statements have been determined using available market information and valuation methodologies, as applicable. The fair value of cash and restricted cash approximate their carrying value due to their short maturities and are classified as Level 1 instruments within the fair value hierarchy.

Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Entities are required to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value based upon the following fair value hierarchy:

Level 1 —	Quoted prices in active markets for identical assets or liabilities;
Level 2 —	Observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities; and
Level 3 —	Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.

As of December 31, 2023, the following table represents the Company’s fair value hierarchy for items that are required to be measured at fair value on a recurring basis:

	Fair Value		Level 1		Level 2		Level 3

Investments in debt securities (short-term)		13,292		10,681		2,611		-
Investments in debt securities (long-term)		1,098		449		649		-

As of December 31, 2022, the following table represents the Company’s fair value hierarchy for items that are required to be measured at fair value on a recurring basis:

	Fair Value		Level 1		Level 2		Level 3

Investments in debt securities (short-term)		16,436		13,661		2,775		-
Investments in debt securities (long-term)		5,645		1,555		4,090		-

Non-recurring fair value measurements. Certain assets and liabilities are measured at fair value on a nonrecurring basis. In other words, the instruments are not measured at fair value on an ongoing basis but are subject to fair value adjustments only in certain circumstances (for example, when there is evidence of impairment). No such losses were recorded during the year ended December 31, 2023 and 2022.

Research and Development Expenses. Research and development expenses represent salaries, related benefits expense, expenses incurred for the design and testing of new processing methods and other expenses related to the research and development of Liquidmetal alloys. Development costs incurred in research and development activities are expensed as incurred.

Advertising and Promotion Expenses. Advertising and promotion expenses are expensed when incurred. Advertising and promotion expenses were $69 and $73, for the years ended December 31, 2023 and 2022, respectively.

Legal Costs. Legal costs are expensed as incurred.

Stock-Based Compensation. The Company accounts for share-based compensation in accordance with the fair value recognition provisions of FASB ASC Topic 718, Share-based Payment, which requires all share-based payments to employees, including grants of employee stock options, to be recognized in the consolidated financial statements based on their fair values. The fair value of stock options is calculated by using the Black-Scholes option pricing formula that requires estimates for expected volatility, expected dividends, the risk-free interest rate and the term of the option. If any of the assumptions used in the Black-Scholes model change significantly, share-based compensation expense may differ materially in the future from that recorded in the current period.

Income Taxes. Income taxes are provided under the asset and liability method as required by FASB ASC Topic 740, Accounting for Income Taxes. Under this method, deferred income taxes are recognized for the tax consequences of “temporary differences” by applying enacted statutory tax rates applicable to future years to differences between the financial statement carrying amounts and the tax basis of existing assets and liabilities. The effect of a tax rate change on deferred taxes is recognized in operations in the period that the change in the rate is enacted. Valuation allowances are established when necessary to reduce net deferred tax assets to the amount expected to be realized. Under the provisions of FASB ASC Topic 740, the Company had no material unrecognized tax positions and no adjustments to liabilities or operations were required. The Company, when applicable, will recognize interest and penalties related to uncertain tax positions in income tax expense. There was no expense related to interest and penalties for the years ended December 31, 2023 and 2022, respectively.

Earnings Per Share. Basic earnings per share (“EPS”) is computed by dividing earnings (losses) attributable to common shareholders by the weighted average number of common shares outstanding for the periods. Diluted EPS reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock.

Use of Estimates. The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reported periods. Actual results could differ from those estimates. These management estimates are primarily related to impairment of long-lived assets, allowance for bad debt, warrant valuations, and inventory valuation.

Subsequent Events. The Company evaluated subsequent events through the filing of its Annual Report on Form 10-K with the SEC.

Supplemental Cash Flow Information. Cash payments for interest were $0 for each of the years ended December 31, 2023 and 2022, respectively.

Recent Accounting Pronouncements.

Financial Instruments- Credit Losses

In June 2016, the FASB issued an accounting standards update which changes the methodology for measuring credit losses on financial instruments and the timing of when such losses are recorded. This update replaces the existing incurred loss impairment model with an expected loss model (referred to as the Current Expected Credit Loss model, or "CECL"). The standard update, and its related amendments, will become effective for the fiscal year beginning on January 1, 2023. This did not have a material impact on its consolidated financial statements as of and for the year ended December 31, 2023.

Other recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force), the AICPA and the SEC did not or are not believed by management to have a material impact on the Company's present or future consolidated financial statements.

Note 15 - Facility Lease - Base Rents (Details) $ in Thousands	Dec. 31, 2023 USD ($)
2024	$ 699
2025	237
2026	0
2027	0
Lessor, Operating Lease, Payment to be Received	$ 936

Note 11 - Accrued Liabilities

12 Months Ended

Dec. 31, 2023

Notes to Financial Statements

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

11.

Accrued Liabilities

Accrued liabilities consisted of the following:

	December 31,
	2023		2022

Accrued payroll, vacation, and bonuses	$	138	$	124
Accrued severance		-		56
Accrued audit fees		106		85
Total		244		265

Note 17 - Accumulated Other Comprehensive Income ("AOCI")

12 Months Ended

Dec. 31, 2023

Notes to Financial Statements

Comprehensive Income (Loss) Note [Text Block]

17.

Accumulated Other Comprehensive Income (“AOCI”):

The following table presents a summary of the changes in each component of AOCI for the years ended December 31, 2023 and 2022:

	Unrealized gains on available-for- sale securities
Accumulated other comprehensive income, net of tax, as of December 31, 2021	$	(62	)

Other comprehensive – unrealized gain (loss) on investments		(234	)

Accumulated other comprehensive income, net of tax, as of December 31, 2022		(296	)

Other comprehensive – unrealized gain (loss) on investments		486

Accumulated other comprehensive loss, net of tax, as of December 31, 2023	$	190

Note 4 - Investments in Debt Securities - Amortized Cost and Fair Value of Investments in Debt Securities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Investment in debt securities, amortized cost	$ 14,338	$ 22,385
Investment in debt securities, fair value	14,390	22,081
US Treasury and Government [Member]
Investment in debt securities, amortized cost	9,733	11,964
Investment in debt securities, fair value	9,838	11,922
Corporate Debt Securities [Member]
Investment in debt securities, amortized cost	4,605	10,421
Investment in debt securities, fair value	$ 4,552	$ 10,159

Note 13 - Stock Compensation Plan - Supplemental Stock Option Information (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Weighted average grant date fair value per option granted (in dollars per share)		$ 84
Fair value of options vested	$ 187	$ 139
Cash from participants to exercise stock options	0	0
Intrinsic value of options exercised	$ 0	$ 0

Note 8 - Property and Equipment, Net

12 Months Ended

Dec. 31, 2023

Notes to Financial Statements

Property, Plant and Equipment Disclosure [Text Block]

8.	Property and Equipment

Property and equipment consisted of the following:

	December 31,
	2023			2022

Land, building, and improvements	$	9,610		$	9,610
Machinery and equipment		1,304			1,304
Computer equipment		272			272
Office equipment, furnishings, and improvements		51			51
Total		11,237			11,237
Accumulated depreciation		(3,269	)		(3,257	)
Total property and equipment, net	$	7,668		$	7,980

Depreciation expense for the years ended December 31, 2023 and 2022 was $335 and $315, respectively, and is included in selling, marketing, general and administrative expenses.

Note 10 - Other Assets - Other Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Other Assets	$ 223	$ 353
Utility Deposits [Member]
Other Assets	14	14
Prepaid Lease Costs and Long-term Receivables [Member]
Other Assets	$ 209	$ 339

Note 18 - Loss Per Common Share (Details Textual) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Ending Balance (in dollars per share)	$ 0.11	$ 0.14	$ 0.17
Share-Based Payment Arrangement, Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	17,254,667	26,615,667
Share-Based Payment Arrangement, Option [Member] \| Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Ending Balance (in dollars per share)	$ 0.07	$ 0.07
Share-Based Payment Arrangement, Option [Member] \| Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Ending Balance (in dollars per share)	$ 0.38	$ 0.38
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	10,066,809	10,066,809
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)	$ 0.07	$ 0.07

Note 10 - Other Assets (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

Schedule of Other Assets, Noncurrent [Table Text Block]

	December 31,
	2023		2022

Utility deposits	$	14	$	14
Prepaid lease costs and receivables- long term		209		339
Total	$	223	$	353

Note 9 - Patents and Trademarks, Net - Estimated Future Aggregate Amortization Expense (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
2024	$ 17
2025	14
2026	21
Finite-Lived Intangible Assets, Net	$ 52	$ 73

Note 16 - Income Taxes

12 Months Ended

Dec. 31, 2023

Notes to Financial Statements

Income Tax Disclosure [Text Block]

16.

Income Taxes

Significant components of deferred tax assets are as follows:

	Years Ended December 31,
	2023			2022

Loss carry forwards	$	41,242		$	30,899
NQSO		2,313			1,646
Tax credits and other		2			(18	)
Total deferred tax asset	$	43,963		$	32,527

Valuation allowance		(43,936	)		(32,527	)
Total deferred tax asset, net	$	-		$	-

The valuation allowance decreased $11,409 and increased $14,376 in 2023 and 2022, respectively. Changes in the valuation allowance are impacted by the expiration of net operating loss (“NOL”) carryforwards, current year net operating losses, and changes to future tax deductions resulting from the terms of stock compensation plans and accrued liabilities.

The following table accounts for the differences between the expected federal tax benefit (based on the statutory 2023 and 2022 U.S. federal income tax rate of 21%) and the actual tax provision:

	Years Ended December 31,
	2023			2022

Expected federal tax benefit		-21.0	%		-21.0	%
Permanent items		0.0	%		0.9	%
Net operating loss utilized or expired		0.0	%		0.0	%
Increase in valuation allowance and others		21.0	%		20.1	%

Effective tax rate		0	%		0	%

As of December 31, 2023, the Company had approximately $149,677 of NOL carryforwards for U.S. federal income tax purposes expiring in 2023 through 2043. As of December 31, 2023, the Company had approximately $110,970 of NOL carryforwards for California income tax purposes expiring in 2024 through 2044. The Company and Liquidmetal Golf, Inc. file on a separate company basis for federal income tax purposes. Accordingly, the federal NOL carryforwards of one legal entity are not available to offset federal taxable income of the other. Liquidmetal Golf, Inc. had approximately $979 in federal NOL carryforwards, expiring in 2023 through 2041.

We recognize excess tax benefits associated with the exercise of stock options directly to shareholders’ equity only when realized. Accordingly, deferred tax assets are not recognized for NOL carryforwards resulting from excess tax benefits. As of December 31, 2023, deferred tax assets do not include approximately $75 of these tax effected excess tax benefits from employee stock option exercise that are a component of our NOL carryforwards. Accordingly, additional paid-in capital will increase up to an additional $75 if and when such excess tax benefits are realized.

As of December 31, 2023, the Company had approximately $138 of Research & Development (“R&D”) credit carryforwards for U.S. federal income tax purposes expiring in 2024 through 2033. In addition, the Company has California R&D credit carryforwards of approximately $243, which do not expire under current California law. Section 382 of the Internal Revenue Code (“IRC”) imposes limitations on the use of NOL’s and credits following changes in ownership as defined in the IRC. The limitation could reduce the amount of benefits that would be available to offset future taxable income each year, starting with the year of an ownership change. As a result of the completion of the complex analysis required by the IRC to determine if an ownership change has occurred, the Company has determined that its annual NOL carryforward limitation under Section 382 of the IRC is $764 per year.

The ability to realize the tax benefits associated with deferred tax assets, which includes benefits related to NOL’s, is principally dependent upon the Company’s ability to generate future taxable income from operations. The Company has provided a full valuation allowance for its net deferred tax assets due to the Company’s net operating losses.

The Company adopted the provisions of FASB ASC Topic 470 – Income Taxes. At the adoption date and as of December 31, 2020, the Company had no material unrecognized tax benefits and no adjustments to liabilities or operations were required. The Company recognizes interest and penalties related to uncertain tax positions in income tax expense which were $0 for the years ended December 31, 2023 and 2022.

As of December 31, 2023, the tax years 2016 through 2023, and 2015 through 2023 are subject to examination by the federal and California taxing authorities, respectively.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
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-URI https://asc.fasb.org//1943274/2147482603/740-30-50-2

+ Details

Consolidated Balance Sheets (Parentheticals) - $ / shares	Dec. 31, 2023	Dec. 31, 2022
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	1,100,000,000	1,100,000,000
Common stock, shares issued (in shares)	917,285,149	917,285,149
Common stock, shares outstanding (in shares)	917,285,149	917,285,149

Document And Entity Information - USD ($)	12 Months Ended
Document And Entity Information - USD ($)	Dec. 31, 2023	Mar. 12, 2024	Jun. 30, 2023
Document Information [Line Items]
Entity Central Index Key	0001141240
Entity Registrant Name	LIQUIDMETAL TECHNOLOGIES INC
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2023
Document Transition Report	false
Entity File Number	001-31332
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	33-0264467
Entity Address, Address Line One	20321 Valencia Circle
Entity Address, City or Town	Lake Forest
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	92630
City Area Code	949
Local Phone Number	635-2100
Title of 12(b) Security	Common stock, $0.001 par value per share
Trading Symbol	LQMT
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Emerging Growth Company	false
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity Public Float			$ 30,650,385
Entity Common Stock, Shares Outstanding		917,285,149
Auditor Firm ID	5041
Auditor Name	BF Borgers CPA PC
Auditor Location	Lakewood, CO

Note 13 - Stock Compensation Plan (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

Share-Based Payment Arrangement, Option, Activity [Table Text Block]

	Number of Shares			Weighted Average Exercise Price		Weighted Average Remaining Contractual Term		Aggregate Intrinsic Value
								(in thousands)
Options outstanding at December 31, 2021		27,450,859		$	0.17
Granted		2,000,000			0.09
Exercised		(2,835,192	)		0.07
Forfeited		-			-
Expired		-			-
Options outstanding at December 31, 2022		26,615,667		$	0.14		4.90	$	35
Granted		-			-
Exercised		-			-
Forfeited		(7,111,000	)		0.20
Expired		(2,450,000	)		0.14
Options outstanding at December 31, 2023		17,254,667		$	0.11		5.19	$	-
Options exercisable at December 31, 2023		15,576,888		$	0.12		5.32	$	-
Options unvested at December 31, 2023		15,576,888		$	0.12		5.32	$	-
Options vested or expected to vest at December 31, 2023		16,933,486		$	0.11		5.22	$	-

Schedule of Supplemental Stock Option Data [Table Text Block]

	December 31,
	2023		2022

Weighted average grant date fair value per option granted	$		$	84
Fair value of options vested		187		139
Cash from participants to exercise stock options		-		-
Intrinsic value of options exercised		-		-

Share-Based Payment Arrangement, Option, Exercise Price Range [Table Text Block]

Options Outstanding									Options Exercisable
Range of Exercise Prices			Numbers of Options Outstanding		Weighted Average Remaining Contractual Life (Years)		Weighted Average Exercise Price		Number of Options Exercisable		Weighted Average Remaining Contractual Life (Years)		Weighted Average Exercise Price

$0.00	-	0.10		12,447,500		6.13	$	0.08		10,769,721		6.47	$	0.07
0.11	-	0.383		4,807,167		2.75		0.21		4,807,167		2.75		0.21

Total				17,254,667						15,576,888

Options Outstanding									Options Exercisable
Range of Exercise Prices			Numbers of Options Outstanding		Weighted Average Remaining Contractual Life (Years)		Weighted Average Exercise Price		Number of Options Exercisable		Weighted Average Remaining Contractual Life (Years)		Weighted Average Exercise Price

$0.00	-	0.10		12,509,000		7.01	$	0.08		6,675,668		7.59	$	0.07
0.11	-	0.38		14,106,667		3.02		0.19		14,106,667		3.02		0.19

Total				26,615,667						20,782,335

Note 5 - Trade Accounts Receivable

12 Months Ended

Dec. 31, 2023

Notes to Financial Statements

Loans, Notes, Trade and Other Receivables Disclosure [Text Block]

5.	Trade Accounts Receivable

Trade accounts receivable were comprised of the following:

	December 31,
	2023		2022
Trade accounts receivable	$	186	$	24
Less: Allowance for doubtful accounts		-		-
Trade accounts receivable	$	186	$	24

During the year ended December 31, 2023 and 2022, there was no allowance for doubtful accounts.

Note 9 - Patents and Trademarks, Net (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Amortization of Intangible Assets	$ 21	$ 29

Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2023

Accounting Policies [Abstract]

Consolidation, Policy [Policy Text Block]

Consolidation, Subsidiaries or Other Investments, Consolidated Entities, Policy [Policy Text Block]

Revenue from Contract with Customer [Policy Text Block]

Cash and Cash Equivalents, Policy [Policy Text Block]

Investment, Policy [Policy Text Block]

Receivable [Policy Text Block]

Inventory, Policy [Policy Text Block]

Property, Plant and Equipment, Policy [Policy Text Block]

Goodwill and Intangible Assets, Intangible Assets, Policy [Policy Text Block]

Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]

Fair Value Measurement, Policy [Policy Text Block]

Level 1 —	Quoted prices in active markets for identical assets or liabilities;
Level 2 —	Observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities; and
Level 3 —	Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.

As of December 31, 2023, the following table represents the Company’s fair value hierarchy for items that are required to be measured at fair value on a recurring basis:

	Fair Value		Level 1		Level 2		Level 3

Investments in debt securities (short-term)		13,292		10,681		2,611		-
Investments in debt securities (long-term)		1,098		449		649		-

As of December 31, 2022, the following table represents the Company’s fair value hierarchy for items that are required to be measured at fair value on a recurring basis:

	Fair Value		Level 1		Level 2		Level 3

Investments in debt securities (short-term)		16,436		13,661		2,775		-
Investments in debt securities (long-term)		5,645		1,555		4,090		-

Research and Development Expense, Policy [Policy Text Block]

Advertising Cost [Policy Text Block]

Legal Costs, Policy [Policy Text Block]

Legal Costs. Legal costs are expensed as incurred.

Share-Based Payment Arrangement [Policy Text Block]

Income Tax, Policy [Policy Text Block]

Earnings Per Share, Policy [Policy Text Block]

Use of Estimates, Policy [Policy Text Block]

Subsequent Events, Policy [Policy Text Block]

Subsequent Events. The Company evaluated subsequent events through the filing of its Annual Report on Form 10-K with the SEC.

Supplemental Cash Flow Information, Policy [Policy Text Block]

Supplemental Cash Flow Information. Cash payments for interest were $0 for each of the years ended December 31, 2023 and 2022, respectively.

New Accounting Pronouncements, Policy [Policy Text Block]

Recent Accounting Pronouncements.

Financial Instruments- Credit Losses

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Operating activities:
Net loss	$ (2,048)	$ (2,394)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	335	344
Realized investment gains (loss), net	(190)	62
Unrealized investment gain (loss), net	486	0
Stock-based compensation	113	163
Changes in operating assets and liabilities:
Trade accounts receivable	(162)	123
Inventories	0	10
Prepaid expenses and other current assets	75	(20)
Other assets and liabilities	130	(44)
Accounts payable and accrued liabilities	(17)	(5)
Deferred revenue	(35)	(15)
Net cash used in operating activities	(1,313)	(1,776)
Investing Activities:
Purchases of debt securities	(11,340)	(21,709)
Proceeds from sales of debt securities	19,221	21,451
Net cash provided by (used in) investing activities	7,881	(258)
Financing Activities:
Common stock issuance	0	212
Net cash provided by financing activities	0	212
Net increase (decrease) in cash, cash equivalents, and restricted cash	6,568	(1,822)
Cash, cash equivalents, and restricted cash at beginning of period	2,274	4,096
Cash, cash equivalents, and restricted cash at end of period	8,842	2,274
Supplemental disclosures of cash flow information
Interest	0	0
Income taxes	$ 800	$ 800

Note 4 - Investments in Debt Securities

12 Months Ended

Dec. 31, 2023

Notes to Financial Statements

Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]

4.	Investments in Debt Securities

The following table sets forth amortized cost and fair value of investments in debt securities (short-term and long-term):

		Amortized Cost				Fair Value
	Longest	December 31,				December 31,
	Maturity Date	2023		2022		2023		2022

U.S. government and agency securities	2025	$	9,733	$	11,964	$	9,838	$	11,922
Corporate bonds	2029		4,605		10,421		4,552		10,159
		$	14,338	$	22,385	$	14,390	$	22,081

Income from these investments totaled $616 and $128 during the years ended December 31, 2023 and 2022, respectively, and was included as a portion of interest and investment income on the Company’s consolidated statements of operations.

Based on the Company’s review of its debt securities in an unrealized loss position at December 31, 2023, it determined that the losses were primarily the result of current economic factors, impacting all global debt and equity markets, that are the result of the global COVID-19 pandemic. The impact to the Company’s investment portfolio is considered to be temporary, rather than a deterioration of overall credit quality. The Company does not intend to sell and it is not more likely than not that the Company will be required to sell these securities prior to recovering their amortized cost. As such, the Company does not consider these securities to be other-than-temporarily impaired at December 31, 2023.

Note 20 - Subsequent Events

12 Months Ended

Dec. 31, 2023

Notes to Financial Statements

Subsequent Events [Text Block]

20.

Subsequent Events

The Company follows the guidance in FASB ASC Topic 855, Subsequent Events (“ASC 855”), which provides guidance to establish general standards of accounting for and disclosures of events that occur after the balance sheet date but before the consolidated financial statements are issued or are available to be issued. ASC 855 sets forth (i) the period after the balance sheet date during which management of a reporting entity evaluates events or transactions that may occur for potential recognition or disclosure in the consolidated financial statements, (ii) the circumstances under which an entity should recognize events or transactions occurring after the balance sheet date in its consolidated financial statements, and (iii) the disclosures that an entity should make about events or transactions that occurred after the balance sheet date. Accordingly, the Company did not have any subsequent events that require disclosure.

Note 19 - Related Party Transactions (Details Textual) - USD ($) $ in Thousands		12 Months Ended
	May 10, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Mar. 10, 2016
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number (in shares)		17,254,667	26,615,667	27,450,859
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)		0	2,000,000
Former Director [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number (in shares)	1,870,000
Former Director [Member] \| Share-Based Payment Arrangement, Tranche One [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Rights, Percentage	33.00%
Maximum [Member] \| Former Director [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)	2
Chairman of Eontec [Member] \| Minimum [Member]
Beneficial Ownership Percentage		5.00%
Eontec [Member] \| License Agreement [Member]
Related Party Transaction, Amounts of Transaction		$ 301	$ 215
Accounts Payable		$ 30	$ 15
The 2016 Purchase Agreement [Member]
Common Stock Purchase Agreement, Number of Shares Authorized to Issue and Sell to Investors (in shares)					405,000,000
Common Stock Purchase Agreement, Value of Shares Authorized to Issue and Sell to Investors					$ 63,400

Note 13 - Stock Compensation Plan - Summary of Stock Options Outstanding and Exercisable by Ranges of Option Prices (Details) - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Number of options outstanding (in shares)	17,254,667	26,615,667
Number of options exercisable (in shares)	15,576,888	20,782,335
Exercise Price Range 1 [Member]
Range of exercise prices, upper (in dollars per share)	$ 0.1	$ 0.1
Number of options outstanding (in shares)	12,447,500	12,509,000
Options outstanding, weighted average remaining contractual life (Year)	6 years 1 month 17 days	7 years 3 days
Options outstanding, weighted average exercise price (in dollars per share)	$ 0.08	$ 0.08
Number of options exercisable (in shares)	10,769,721	6,675,668
Options exercisable, weighted average remaining contractual life (Year)	6 years 5 months 19 days	7 years 7 months 2 days
Options exercisable, weighted average exercise price (in dollars per share)	$ 0.07	$ 0.07
Range of exercise prices, lower (in dollars per share)	0	0
Exercise Price Range 2 [Member]
Range of exercise prices, upper (in dollars per share)	$ 0.383	$ 0.38
Number of options outstanding (in shares)	4,807,167	14,106,667
Options outstanding, weighted average remaining contractual life (Year)	2 years 9 months	3 years 7 days
Options outstanding, weighted average exercise price (in dollars per share)	$ 0.21	$ 0.19
Number of options exercisable (in shares)	4,807,167	14,106,667
Options exercisable, weighted average remaining contractual life (Year)	2 years 9 months	3 years 7 days
Options exercisable, weighted average exercise price (in dollars per share)	$ 0.21	$ 0.19
Range of exercise prices, lower (in dollars per share)	$ 0.11	$ 0.11

Note 5 - Trade Accounts Receivable (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Accounts Receivable, Credit Loss Expense (Reversal)	$ 0	$ 0

Note 2 - Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]

	Fair Value		Level 1		Level 2		Level 3

Investments in debt securities (short-term)		13,292		10,681		2,611		-
Investments in debt securities (long-term)		1,098		449		649		-

	Fair Value		Level 1		Level 2		Level 3

Investments in debt securities (short-term)		16,436		13,661		2,775		-
Investments in debt securities (long-term)		5,645		1,555		4,090		-

Note 12 - Other Long-term Liabilities

12 Months Ended

Dec. 31, 2023

Notes to Financial Statements

Other Liabilities Disclosure [Text Block]

12.

Other Long-Term Liabilities

Other long-term liabilities was $902 as of December 31, 2023 and 2022, and consisted of $859 of long-term, aged payables to vendors, individuals, and other third parties that have been outstanding for more than 5 years. Also included in the balance as of December 31, 2023 and 2022 is $43 in tenant deposits under the Facility Lease.

The Company is in the process of researching and resolving the balances for settlement and/or escheatment in accordance with applicable state law.

Note 5 - Trade Accounts Receivable - Trade Accounts Receivable Table (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Trade accounts receivable	$ 186	$ 24
Less: Allowance for doubtful accounts	0	0
Trade accounts receivable	$ 186	$ 24

Note 7 - Inventory - Schedule of Inventory (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Work in progress	$ 25	$ 25
Finished goods	0	0
Total	$ 25	$ 25

Note 4 - Investments in Debt Securities (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

Debt Securities, Available-for-Sale [Table Text Block]

		Amortized Cost				Fair Value
	Longest	December 31,				December 31,
	Maturity Date	2023		2022		2023		2022

U.S. government and agency securities	2025	$	9,733	$	11,964	$	9,838	$	11,922
Corporate bonds	2029		4,605		10,421		4,552		10,159
		$	14,338	$	22,385	$	14,390	$	22,081

- Definition

Tabular disclosure of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-9

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-3

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (aa)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (aaa)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-2

Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-3

Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-3

Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-3

Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 320
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481800/320-10-50-3

+ Details

Note 17 - Accumulated Other Comprehensive Income ("AOCI") (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]

	Unrealized gains on available-for- sale securities
Accumulated other comprehensive income, net of tax, as of December 31, 2021	$	(62	)

Other comprehensive – unrealized gain (loss) on investments		(234	)

Accumulated other comprehensive income, net of tax, as of December 31, 2022		(296	)

Other comprehensive – unrealized gain (loss) on investments		486

Accumulated other comprehensive loss, net of tax, as of December 31, 2023	$	190

Note 5 - Trade Accounts Receivable (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]

	December 31,
	2023		2022
Trade accounts receivable	$	186	$	24
Less: Allowance for doubtful accounts		-		-
Trade accounts receivable	$	186	$	24

Note 6 - Prepaid Expenses and Other Current Assets - Prepaid Expenses and Other Current Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Prepaid service invoices	$ 109	$ 110
Prepaid insurance premiums	233	265
Prepaid lease costs and receivables- short term	22	23
Interest and other receivables	86	127
Total	$ 450	$ 525

Note 16 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

	Years Ended December 31,
	2023			2022

Loss carry forwards	$	41,242		$	30,899
NQSO		2,313			1,646
Tax credits and other		2			(18	)
Total deferred tax asset	$	43,963		$	32,527

Valuation allowance		(43,936	)		(32,527	)
Total deferred tax asset, net	$	-		$	-

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

	Years Ended December 31,
	2023			2022

Expected federal tax benefit		-21.0	%		-21.0	%
Permanent items		0.0	%		0.9	%
Net operating loss utilized or expired		0.0	%		0.0	%
Increase in valuation allowance and others		21.0	%		20.1	%

Effective tax rate		0	%		0	%

Note 16 - Income Taxes (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	$ (11,409)	$ 14,376
APIC, Share-Based Payment Arrangement, Recognition and Exercise	75
Net Operating Loss Carryforward Limitation	764
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense	0	$ 0
Share-Based Payment Arrangement, Option [Member]
Unrecognized Tax Benefits, Ending Balance	75
Domestic Tax Authority [Member]
Operating Loss Carryforwards	149,677
Domestic Tax Authority [Member] \| Research Tax Credit Carryforward [Member]
Tax Credit Carryforward, Amount	138
Domestic Tax Authority [Member] \| Liquidmetal Golf, Inc [Member]
Operating Loss Carryforwards	$ 979
Domestic Tax Authority [Member] \| Internal Revenue Service (IRS) [Member]
Open Tax Year	2016 2017 2018 2019 2020 2021 2022 2023
State and Local Jurisdiction [Member] \| California Franchise Tax Board [Member]
Operating Loss Carryforwards	$ 110,970
State and Local Jurisdiction [Member] \| California Franchise Tax Board [Member] \| Research Tax Credit Carryforward [Member]
Tax Credit Carryforward, Amount	$ 243