Exhibit 99.1 Schedule of selected items in the Restated Periods
The table below is only a summary of the adjustments expected to be reflected in the 2021 Form 10-K, and the adjustments shown below are preliminary and remain subject to changes pending the completion of the audit.
| | | | | | | | | | | | | | | | | | | | |
| Restated Interim Periods | Revised* |
| Three Months Ended | Three Months Ended | Six Months Ended | Three Months Ended | Nine Months Ended | Twelve Months Ended |
| March 31, 2020 | June 30, 2020 | September 30, 2020 | December 31, 2020 |
| Income Statement | | | | | |
| Revenue | | | | | | |
| As Reported | $ | 4,763,668 | | $ | 3,135,039 | | $ | 7,898,707 | | $ | 4,036,120 | | $ | 11,934,827 | | $ | 18,329,555 | |
| As Restated | 4,324,475 | | 3,049,817 | | 7,374,292 | | 4,207,554 | | 11,581,846 | | 17,967,207 | |
| Change | (439,193) | | (85,222) | | (524,415) | | 171,434 | | (352,981) | | (362,348) | |
| % Change | (9.22) | % | (2.72) | % | (6.64) | % | 4.25 | % | (2.96) | % | (1.98) | % |
| | | | | | |
| Cost of Revenue | | | | | | |
| As Reported | $ | 2,140,517 | | $ | 1,414,249 | | $ | 3,554,766 | | $ | 1,701,770 | | $ | 5,256,536 | | $ | 8,000,038 | |
| As Restated | 1,988,277 | | 1,377,800 | | 3,366,077 | | 1,750,743 | | 5,116,820 | | 7,896,078 | |
| Change | (152,240) | | (36,449) | | (188,689) | | 48,973 | | (139,716) | | (103,960) | |
| % Change | (7.11) | % | (2.58) | % | (5.31) | % | 2.88 | % | (2.66) | % | (1.30) | % |
| | | | | | |
| Net Income (Loss) | | | | | |
| As Reported | $ | (6,163,461) | | $ | (1,791,141) | | $ | (7,954,603) | | $ | (1,254,799) | | $ | (9,209,402) | | $ | (10,250,007) | |
| As Restated | (6,450,414) | | (1,839,915) | | (8,290,329) | | (1,132,339) | | (9,422,668) | | (10,508,395) | |
| Change | (286,953) | | (48,774) | | (335,726) | | 122,460 | | (213,266) | | (258,388) | |
| % Change | (4.66) | % | (2.72) | % | (4.22) | % | 9.76 | % | (2.32) | % | (2.52) | % |
| | | | | | |
| EPS | | | | | | |
| As Reported | $ | (0.18) | | $ | (0.05) | | $ | (0.22) | | $ | (0.03) | | $ | (0.24) | | $ | (0.25) | |
| As Restated | (0.19) | | (0.05) | | (0.23) | | (0.02) | | (0.24) | | (0.25) | |
| Change | (0.01) | | — | | (0.01) | | 0.01 | | — | | — | |
| | | | | | |
| Current Liabilities | | | | | |
| Creator Payables | | | | | | |
| As Reported | $ | 553,183 | | | $ | 593,549 | | | $ | 758,336 | | $ | 882,044 | |
| As Restated | 867,644 | | | 861,328 | | | 1,168,065 | | 1,312,875 | |
| Change | 314,461 | | — | | 267,779 | | — | | 409,729 | | 430,831 | |
| | | | | | |
| Contract Liabilities | | | | | |
| As Reported | $ | 5,597,479 | | | $ | 5,841,264 | | | $ | 7,028,687 | | $ | 7,180,264 | |
| As Restated | 5,178,515 | | | 5,510,305 | | | 6,461,575 | | 6,634,870 | |
| Change | (418,964) | | — | | (330,959) | | — | | (567,112) | | (545,394) | |
*The cumulative impact for the year ended December 31, 2020 is not material, and is not required to be restated.
