Super League Enterprise (SLE) 10-K31 Mar 222021 FY Annual reportFinancial data

Company Profile

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
Document And Entity Information - USD ($)	Dec. 31, 2021	Mar. 15, 2022	Jun. 30, 2021
Document Information [Line Items]
Entity Central Index Key	0001621672
Entity Registrant Name	Super League Gaming, Inc.
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2021
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2021
Document Transition Report	false
Entity File Number	001-38819
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	47-1990734
Entity Address, Address Line One	2912 Colorado Ave., Suite #203
Entity Address, City or Town	Santa Monica
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	90404
City Area Code	802
Local Phone Number	294-2754
Title of 12(b) Security	Common Stock, par value $0.001 per share
Trading Symbol	SLGG
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Public Float			$ 131,565,000
Entity Common Stock, Shares Outstanding		36,809,187
Auditor Name	Baker Tilly US, LLP
Auditor Location	Irvine, California
Auditor Firm ID	23

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Current Assets
Cash and cash equivalents	$ 14,533,000	$ 7,942,000
Accounts receivable	6,328,000	588,000
Prepaid expenses and other current assets	1,334,000	837,000
Total current assets	22,195,000	9,367,000
Property and Equipment, net	104,000	138,000
Intangible and Other Assets, net	24,243,000	1,907,000
Goodwill	50,263,000	2,565,000
Total assets	96,805,000	13,977,000
Current Liabilities
Accounts payable and accrued expenses	5,514,000	1,829,000
Deferred revenue	76,000	0
Total current liabilities	5,590,000	1,829,000
Deferred taxes	518,000	1,208,000
Long-term note payable	0	0
Total liabilities	6,108,000	3,037,000
Commitments and Contingencies (Note 10)
Stockholders’ Equity
Preferred stock, par value $0.001 per share; 10,000,000 shares authorized; no shares issued or outstanding	0	0
Common stock, par value $0.001 per share; 100,000,000 shares authorized; 36,809,187 and 15,483,010 shares issued and outstanding as of December 31, 2021 and 2020, respectively.	46,000	25,000
Additional paid-in capital	215,943,000	115,459,000
Accumulated deficit	(125,292,000)	(104,544,000)
Total stockholders’ equity	90,697,000	10,940,000
Total liabilities and stockholders’ equity	$ 96,805,000	$ 13,977,000

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parentheticals) - $ / shares	Dec. 31, 2021	Dec. 31, 2020
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, authorized (in shares)	10,000,000	10,000,000
Preferred stock, issued (in shares)	0	0
Preferred stock, outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, authorized (in shares)	100,000,000	100,000,000
Common stock, issued (in shares)	36,809,187	15,483,010
Common stock, outstanding (in shares)	36,809,187	15,483,010

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)	12 Months Ended
Consolidated Statements of Operations - USD ($)	Dec. 31, 2021	Dec. 31, 2020
REVENUES	$ 11,672,000	$ 2,064,000
COST OF REVENUES	6,547,000	856,000
GROSS PROFIT	5,125,000	1,208,000
OPERATING EXPENSES
Selling, marketing and advertising	9,670,000	5,490,000
Engineering, technology and development	11,100,000	6,821,000
General and administrative	9,435,000	7,640,000
Total operating expenses	30,205,000	19,951,000
NET OPERATING LOSS	(25,080,000)	(18,743,000)
OTHER INCOME (EXPENSE)
Accrued interest expense	(5,000)	(8,000)
Gain on loan forgiveness	1,213,000
Other	13,000	19,000
Total other income	1,221,000	11,000
LOSS BEFORE BENEFIT FROM INCOME TAXES	(23,859,000)	(18,732,000)
Benefit from income taxes	3,111,000	0
NET LOSS	$ (20,748,000)	$ (18,732,000)
Net loss attributable to common stockholders - basic and diluted
Basic and diluted loss per common share (in dollars per share)	$ (0.69)	$ (1.64)
Weighted-average number of shares outstanding, basic and diluted (in shares)	29,882,828	11,430,057

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity - USD ($)	Common Stock [Member]March 2021 Offering [Member]	Common Stock [Member]February 2021 Offering [Member]	Common Stock [Member]January 2021 Offering [Member]	Common Stock [Member]May 2020 Offering [Member]	Common Stock [Member]August 2020 Offering [Member]	Common Stock [Member]Mobcrush Acquisition [Member]	Common Stock [Member]Bannerfy Acquisition [Member]	Common Stock [Member]Bloxbiz Acquisition [Member]	Common Stock [Member]Framerate Acquisition [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]March 2021 Offering [Member]	Additional Paid-in Capital [Member]February 2021 Offering [Member]	Additional Paid-in Capital [Member]January 2021 Offering [Member]	Additional Paid-in Capital [Member]May 2020 Offering [Member]	Additional Paid-in Capital [Member]August 2020 Offering [Member]	Additional Paid-in Capital [Member]Mobcrush Acquisition [Member]	Additional Paid-in Capital [Member]Bloxbiz Acquisition [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance (in shares) at Dec. 31, 2019										8,573,922
Issuance of common stock (in shares)				1,825,000	4,988,981
Equity Consideration at closing – shares of common stock (in shares)						0	0	0	32,936
Stock-based compensation (in shares)										62,171
Balance (in shares) at Dec. 31, 2020										15,483,010										15,483,010
Balance at Dec. 31, 2019										$ 18,000								$ 99,237,000	$ (85,812,000)
Issuance of common stock	$ 0	$ 0	$ 0	$ 2,000	$ 5,000						$ 0	$ 0	$ 0	$ 5,951,000	$ 8,398,000
Common stock issued for Acquisition						$ 0	$ 0	$ 0								$ 0	$ 0
Balance, end of period at Dec. 31, 2020										$ 25,000								115,459,000	(104,544,000)	$ 10,940,000
Stock-based compensation																		1,863,000
Stock option exercises																		10,000
Other																		0
Net loss																			(18,732,000)	$ (18,732,000)
Issuance of common stock (in shares)	1,512,499	2,926,830	3,076,924	0	0
Equity Consideration at closing – shares of common stock (in shares)						12,067,571	415,855	1,030,928
Stock-based compensation (in shares)										295,570
Balance (in shares) at Dec. 31, 2021										36,809,187										36,809,187
Issuance of common stock	$ 2,000	$ 3,000	$ 3,000	$ 0	$ 0						$ 13,540,000	$ 11,927,000	$ 7,924,000	$ 0	$ 0
Common stock issued for Acquisition						$ 12,000	$ 1,768,000	$ 1,000								$ 59,843,000	$ 2,999,000
Balance, end of period at Dec. 31, 2021										$ 46,000								215,943,000	(125,292,000)	$ 90,697,000
Stock-based compensation																		2,381,000
Stock option exercises																		111,000
Other																		$ (9,000)
Net loss																			$ (20,748,000)	$ (20,748,000)

Consolidated Statements of St_2

Consolidated Statements of Stockholders' Equity (Parentheticals) - $ / shares	Dec. 31, 2021	Dec. 31, 2020
Common Stock [Member] \| March 2021 Offering [Member]
Stock issued, price per share (in dollars per share)	$ 9
Common Stock [Member] \| February 2021 Offering [Member]
Stock issued, price per share (in dollars per share)	4.10
Common Stock [Member] \| January 2021 Offering [Member]
Stock issued, price per share (in dollars per share)	2.60
Common Stock [Member] \| May 2020 Offering [Member]
Stock issued, price per share (in dollars per share)		$ 3.50
Common Stock [Member] \| August 2020 Offering [Member]
Stock issued, price per share (in dollars per share)		1.85
Additional Paid-in Capital [Member] \| March 2021 Offering [Member]
Stock issued, price per share (in dollars per share)	9
Additional Paid-in Capital [Member] \| February 2021 Offering [Member]
Stock issued, price per share (in dollars per share)	4.10
Additional Paid-in Capital [Member] \| January 2021 Offering [Member]
Stock issued, price per share (in dollars per share)	$ 2.60
Additional Paid-in Capital [Member] \| May 2020 Offering [Member]
Stock issued, price per share (in dollars per share)		3.50
Additional Paid-in Capital [Member] \| August 2020 Offering [Member]
Stock issued, price per share (in dollars per share)		$ 1.85

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Dec. 31, 2021	Dec. 31, 2020
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (20,748,000)	$ (18,732,000)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	3,323,000	1,368,000
Stock-based compensation	2,381,000	2,004,000
Gain on loan forgiveness (Note 6)	(1,213,000)
Change in valuation allowance (Note 5)	(2,550,000)	3,805,000
Changes in assets and liabilities:
Accounts receivable	(4,270,000)	(295,000)
Prepaid expenses and other current assets	(348,000)	(55,000)
Accounts payable and accrued expenses	1,328,000	977,000
Deferred revenue	(54,000)	(151,000)
Deferred taxes	(38,000)	0
Accrued interest on notes payable	5,000	8,000
Net cash used in operating activities	(22,707,000)	(14,876,000)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of property and equipment	(22,000)	(9,000)
Capitalization of software development costs	(1,065,000)	(1,035,000)
Acquisition of other intangible and other assets	(205,000)	(146,000)
Net cash used in investing activities	(4,203,000)	(1,190,000)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from issuance of common stock, net of issuance costs	33,390,000	14,356,000
Proceeds from note payable (Note 6)	0	1,200,000
Proceeds from stock option exercises	111,000	10,000
Net cash provided by financing activities	33,501,000	15,566,000
(DECREASE)INCREASE IN CASH AND CASH EQUIVALENTS	6,591,000	(500,000)
CASH AND CASH EQUIVALENTS – beginning of year	7,942,000	8,442,000
CASH AND CASH EQUIVALENTS – end of year	14,533,000	7,942,000
Mobcrush Acquisition [Member]
Adjustments to reconcile net loss to net cash used in operating activities:
Change in valuation allowance (Note 5)	(3,073,000)	0
CASH FLOWS FROM INVESTING ACTIVITIES
Cash acquired in connection with Mobcrush Acquisition (Note 5)	586,000	0
SUPPLEMENTAL NONCASH FINANCING ACTIVITIES
Issuance of common stock in connection with Acquisition	59,855,000	0
Bannerfy Acquisition [Member]
CASH FLOWS FROM INVESTING ACTIVITIES
Cash paid in connection with Acquisition, net (Note 5)	(497,000)	0
SUPPLEMENTAL NONCASH FINANCING ACTIVITIES
Issuance of common stock in connection with Acquisition	1,705,000	0
Bloxbiz Acquisition [Member]
CASH FLOWS FROM INVESTING ACTIVITIES
Cash paid in connection with Acquisition, net (Note 5)	(3,000,000)	0
SUPPLEMENTAL NONCASH FINANCING ACTIVITIES
Issuance of common stock in connection with Acquisition	3,000,000	0
Framerate Acquisition [Member]
SUPPLEMENTAL NONCASH FINANCING ACTIVITIES
Issuance of common stock in connection with Acquisition	$ 0	$ 245,000

Note 1 - Description of Busines

Note 1 - Description of Business	12 Months Ended
Note 1 - Description of Business	Dec. 31, 2021
Notes to Financial Statements
Nature of Operations [Text Block]	1. DESCRIPTION OF BUSINESS Super League Gaming, Inc. (Nasdaq: SLGG), (“Super League,” the “Company,” “we,” “us” or “our”) builds and operates networks of games, monetization tools and content channels across open-world gaming platforms that empower developers, energize players, and entertain fans. Our solutions provide incomparable access to an audience consisting of players in the largest global metaverse environments, fans of hundreds of thousands of gaming influencers, and viewers of gameplay content across major social media and digital video platforms. Fueled by proprietary and patented technology systems, the company’s platform includes access to vibrant in-game communities, a leading metaverse advertising platform, a network of highly viewed channels and original shows on Instagram, TikTok, Snap, YouTube, and Twitch, cloud-based livestream production tools, and an award-winning esports invitational tournament series. Super League’s properties deliver powerful opportunities for brands and advertisers to achieve impactful insights and marketing outcomes with gamers of all ages. Super League was incorporated on October 1, 2014 June 15, 2015. 2012, Acquisition of Mobcrush Streaming, Inc. June 1, 2021, two seven Acquisition of Bannerfy, LTD. August 24, 2021, 5. one Acquisition of Bloxbiz Co. October 4, 2021, 5. In accordance with the acquisition method of accounting, the financial results of Super League presented herein include the financial results of the fiscal year 2021 5

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	12 Months Ended
Note 2 - Summary of Significant Accounting Policies	Dec. 31, 2021
Notes to Financial Statements
Significant Accounting Policies [Text Block]	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The consolidated financial statements and accompanying notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). Principles of Consolidation The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates. The Company believes that, of the significant accounting policies described herein, the accounting policies associated with revenue recognition, impairment of goodwill and intangibles, stock-based compensation expense, capitalized internal-use-software costs, accounting for business combinations, and accounting for income taxes and valuation allowances against net deferred tax assets, require its most difficult, subjective or complex judgments. Going Concern The accompanying consolidated financial statements have been prepared assuming the Company will continue as a going concern, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. The Company incurred net losses of $20.7 million and $18.7 million during the years ended December 31, 2021 2020, December 31, 2021. December 31, 2021 2020, $14.9 As of December 31, 2021, 2021 three In 2022, 11, March 25, 2022, Purchase Agreement Tumim not March 2023. The Company considers historical operating results, capital resources and financial position, in combination with current projections and estimates, as part of its plan to fund operations over a reasonable period. Management's considerations assume, among other things, that the Company will continue to be successful implementing its business strategy, that there will be no one not not No Reclassifications Certain reclassifications to operating expense line items have been made to prior year amounts for consistency and comparability with the current year’s consolidated financial statement presentation. These reclassifications had no Revenue Recognition Revenue is recognized when the Company transfers promised goods or services to customers in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods and services. In this regard, revenue is recognized when: (i) the parties to the contract have approved the contract (in writing, orally, or in accordance with other customary business practices) and are committed to perform their respective obligations; (ii) the entity can identify each party’s rights regarding the goods or services to be transferred; (iii) the entity can identify the payment terms for the goods or services to be transferred; (iv) the contract has commercial substance (that is, the risk, timing, or amount of the entity’s future cash flows is expected to change as a result of the contract); and (v) it is probable that the entity will collect substantially all of the consideration to which it will be entitled in exchange for the goods or services that will be transferred to the customer. Transaction prices are based on the amount of consideration to which we expect to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third not Super League generates revenues from (i) advertising, serving as a marketing channel for brands and advertisers to reach their target audiences of gamers across our network, (ii) content, curating and distributing esports and gaming-centric entertainment content for our own network of digital channels and media and entertainment partner channels and (iii) direct to consumer offers including digital subscriptions, in-game digital goods, and gameplay access fees. The Company reports revenue on a gross or net basis based on management’s assessment of whether the Company acts as a principal or agent in the transaction and is evaluated on a transaction by transaction basis. To the extent the Company acts as the principal, revenue is reported on a gross basis net of any sales tax from customers, when applicable. The determination of whether the Company acts as a principal or an agent in a transaction is based on an evaluation of whether the Company controls the good or service prior to transfer to the customer. Where applicable, the Company has determined that it acts as the principal in all of its advertising and sponsorships, content and direct to consumer revenue streams, except in situations where we utilize a reseller partner with respect to direct advertising sales arrangements. Revenue billed or collected in advance is recorded as deferred revenue until the event occurs or until applicable performance obligations are satisfied. Advertising and Sponsorships Advertising revenue primarily consists of direct sales activity along with sales of programmatic display and video advertising units to third For advertising arrangements that include performance obligations satisfied over time, customers typically simultaneously receive and consume the benefits under the arrangement as we satisfy our performance obligations, over the applicable contract term. As such, revenue is recognized over the contract term based upon estimates of progress toward complete satisfaction of the contract performance obligations (typically utilizing a time, effort or delivery-based method of estimation). Revenue from shorter-term advertising arrangements that provide for a contractual delivery or performance date is recognized when performance is substantially complete and or delivery occurs. Payments are typically due from customers during the term of the arrangement for longer-term campaigns, and once delivery is complete for shorter-term campaigns. Sponsorship revenue arrangements may twelve For sponsorship arrangements that include performance obligations satisfied over time, customers typically simultaneously receive and consume the benefits under the agreement as we satisfy our performance obligations, over the applicable contract term. As such, revenue is recognized over the contract term based upon estimates of progress toward complete satisfaction of the contract performance obligations (typically utilizing a time, effort or delivery-based method of estimation). Payments are typically due from customers during the term of the arrangement. Revenue from sponsorship arrangements for one Content Content sales revenue is generated in connection with our curation and distribution of esports and entertainment content for our own network of digital channels and media and entertainment partner channels. We distribute three 1 2 3 third For content arrangements that include performance obligations satisfied over time, customers typically simultaneously receive and consume the benefits under the arrangement as we satisfy our performance obligations, over the applicable contract term. As such, revenue is recognized over the contract term based upon estimates of progress toward complete satisfaction of the contract performance obligations (typically utilizing a time, effort or delivery-based method of estimation). Revenue from shorter-term content sales arrangements that provide for a contractual delivery or performance date is recognized when performance is substantially complete and/or delivery occurs. Payments are typically due from customers during the term of the arrangement for longer-term campaigns, and once delivery is complete for shorter-term campaigns. Payments are typically due from customers during the term of the arrangement for longer-term campaigns, and once delivery is complete for shorter-term campaigns. Direct to Consumer Direct to consumer revenues primarily consist of primarily monthly digital subscription fees, and sales of in-game digital goods. Subscription revenue is recognized in the period the services are rendered. Payments are typically due from customers at the point of sale. InPvP Platform Generated Sales Transactions Revenue for digital goods sold on the platform is recognized when Microsoft (our partner) collects the revenue and facilitates the transaction on the platform. Revenue for such arrangements includes all revenue generated, bad debt, make goods, and refunds of all transactions managed via the platform by Microsoft. The revenue is recognized on a monthly basis. Payments are made to the Company monthly based on the reconciled sales revenue generated. Revenue was comprised of the following for the years ended December 31, 2021 2020: 2021 2020 Advertising and sponsorships $ 8,005,000 $ 1,170,000 Content sales 2,264,000 735,000 Direct to consumer 1,403,000 159,000 $ 11,672,000 $ 2,064,000 For the fiscal years ended December 31, 2021 2020, Cost of Revenues Cost of revenues includes direct costs incurred in connection with the satisfaction of performance obligations under our revenue arrangements including internal and third Advertising Gaming experience and Super League brand related advertising costs include the cost of ad production, social media, print media, digital marketing, promotions, and merchandising. The Company expenses advertising costs as incurred. Advertising costs are included in selling, marketing and advertising expenses in the accompanying statements of operations. Advertising expenses for the fiscal years ended December 31, 2021 2020 Engineering, Technology and Development Costs Components of our platform are available on a “free to use,” “always on basis,” and are utilized and offered as an audience acquisition tool, as a means of growing our audience, engagement, viewership, players and community. Engineering, technology and development related operating expenses includes the costs described below, incurred in connection with our audience acquisition and viewership expansion activities. Engineering, technology and development related operating expenses include (i) allocated internal engineering personnel expenses, including salaries, noncash stock compensation, taxes and benefits, (ii) third Cash and Cash Equivalents The Company considers all highly-liquid, short-term investments with original maturities of three Accounts Receivable Accounts receivable are recorded at the original invoice amount, less an estimate made for doubtful accounts, if any. The Company provides an allowance for doubtful accounts for potential credit losses based on its evaluation of the collectability and the customers’ creditworthiness. Accounts receivable are written off when they are determined to be uncollectible. As of December 31, 2021 2020, Fair Value Measurements Fair value is defined as the exchange price that would be received from selling an asset or paid to transfer a liability in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The Company measures financial assets and liabilities at fair value at each reporting period using a fair value hierarchy which requires the Company to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. A financial instrument’s classification within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. Three levels of inputs may Level 1. Level 2 Level 3. no The Company does not 3 Property and Equipment Property and equipment are recorded at cost. Major additions and improvements that materially extend useful lives of property and equipment are capitalized. Maintenance and repairs are charged against the results of operations as incurred. When these assets are sold or otherwise disposed of, the asset and related depreciation are relieved, and any gain or loss is included in the statements of operations for the period of sale or disposal. Depreciation and amortization are computed on a straight-line basis over the estimated useful lives of the assets, typically over a three five Acquisitions Acquisition Method. 805, 805” Cost Accumulation Model. not 805 not third not Contingent consideration, representing an obligation of the acquirer to transfer additional assets or equity interests to the seller if future events occur or conditions are met, is recognized when probable and reasonably estimable. Contingent consideration recognized is included in the initial cost of the assets acquired, with subsequent changes in the recorded amount of contingent consideration recognized as an adjustment to the cost basis of the acquired assets. Subsequent changes are allocated to the acquired assets based on their relative fair value. Depreciation and/or amortization of adjusted assets are recognized as a cumulative catch-up adjustment, as if the additional amount of consideration that is no Contingent consideration that is paid to sellers that remain employed by the acquirer and linked to future services is generally considered compensation cost and recorded in the statement of operations in the post-combination period. Intangible Assets Intangible assets primarily consist of (i) internal-use software development costs, (ii) domain name, copyright and patent registration costs, (iii) commercial licenses and branding rights, (iv) developed technology acquired, (v) partner, customer, creator and influencer related intangible assets acquired and (vi) other intangible assets, which are recorded at cost (or in accordance with the acquisition method or cost accumulation methods described above) and amortized using the straight-line method over the estimated useful lives of the assets, ranging from three Software development costs incurred to develop internal-use software during the application development stage are capitalized and amortized on a straight-line basis over the software’s estimated useful life, which is generally three Goodwill The Company currently has one December 31, 2021: 2021 Balance as of December 31, 2020 $ 2,565,000 Acquisitions (See Note 5) 47,698,000 Balance as of December 31, 2021 $ 50,263,000 Goodwill represents the excess of the purchase price of the acquired business over the acquisition date fair value of the net assets acquired. Goodwill is tested for impairment at the reporting unit level (operating segment or one December 31) not one If a potential impairment exists, a calculation is performed to determine the fair value of existing goodwill. This calculation can be based on quoted market prices and / or valuation models, which consider the estimated future undiscounted cash flows resulting from the reporting unit, and a discount rate commensurate with the risks involved. Third party appraised values may may When conducting the Company’s annual or interim goodwill impairment assessment, we initially perform a qualitative evaluation of whether it is more likely than not not 350 350” 2021. 2021, December 31, 2021, not not As another data point, the Company also performed a quantitative goodwill impairment analysis comparing the estimated fair value of the Company’s reporting unit to its carrying or book value as of the current period presented herein. In performing the quantitative analysis, the Company compared the fair value of the reporting unit to its carrying or book value to determine if the fair value of the reporting unit exceeded its carrying value as of the testing date, in which case the standard indicates that goodwill would not no may At December 31, 2021, 30 “30 December 31, 2021, December 31, 2021. 30 December 31, 2021 Based on the qualitative analysis and other data points described above, the Company concluded that goodwill was not not” December 31, 2021. As described above, we have significant intangible assets recorded on our consolidated balance sheets. We will continue to evaluate the recoverability of the carrying amount of our intangible assets on an ongoing basis. There can be no not may may one 30 December 31, 2021, three March 31, 2022, March 31, 2022, Impairment of Long-Lived Assets The Company assesses the recoverability of long-lived assets whenever events or changes in circumstances indicate that their carrying value may not no no not Stock-Based Compensation Compensation expense for stock-based awards is measured at the grant date, based on the estimated fair value of the award, and is recognized as an expense, typically on a straight-line basis over the employee’s requisite service period (generally the vesting period of the equity award) which is generally two four Grants of equity-based awards (including warrants) to non-employees in exchange for consulting or other services are accounted for using the grant date fair value of the equity instruments issued. Equity Financing Costs Specific incremental costs directly attributable to a proposed or actual offering of securities or debt are deferred and charged against the gross proceeds of the financing. In the event that the proposed or actual financing is not not December 31, 2021 2020, Reportable Segments The Company utilizes the management approach to identify the Company’s operating segments and measure the financial information disclosed, based on information reported internally to the Chief Operating Decision Maker (“CODM”) to make resource allocation and performance assessment decisions. An operating segment of a public entity has all the following characteristics: ( 1 may 2 3 1 2 A reportable segment is an identified operating segment that also exceeds the quantitative thresholds described in the applicable standard. Based on the applicable criteria under the standard, including quantitative thresholds, management has determined that the Company has one reportable segment that operated primarily in domestic markets during the periods presented herein. Concentration of Credit Risks Financial instruments that potentially subject the Company to concentrations of credit risk are cash equivalents, investments and accounts receivable. The Company places its cash equivalents and investments primarily in highly rated money market funds. Cash equivalents are also invested in deposits with certain financial institutions and may, not Risks and Uncertainties Concentrations 10% 10% 10% Years Ended December 31, 2021 2020 Number of customers > 10% of revenues / percent of revenues One / 12 % Four / 49 % Revenue concentrations were comprised of the following revenue categories: Years Ended December 31, 2021 2020 Advertising and sponsorships 12 % 28 % Content - 21 12 % 49 % December 31, 2021 December 31, 2020 Number of customers > 10% of accounts receivable / percent of accounts receivable Three / 35 % Two / 39 % Number of vendors > 10% of accounts payable / percent of accounts payable One / 21 % Three / 52 % Earnings (Loss) Per Share Basic earnings (loss) per share is computed by dividing the income or loss by the weighted-average number of outstanding shares of common stock for the applicable period. Diluted earnings per share is computed by dividing the income or loss by the weighted-average number of outstanding shares of common stock for the applicable period, including the dilutive effect of common stock equivalents. Potentially dilutive common stock equivalents primarily consist of employee stock options, warrants issued to employees and non-employees in exchange for services and warrants issued in connection with financings. All outstanding stock options, restricted stock units and warrants, totaling 5,060,000 and 4,470,000 at December 31, 2021 December 31, 2020, Income Taxes Income taxes are accounted for using an asset and liability approach that requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been recognized in the Company’s consolidated financial statements or income tax returns. A valuation allowance is established to reduce deferred tax assets if all, or some portion, of such assets will more than likely not Under U.S. GAAP, a tax position is a position in a previously filed tax return, or a position expected to be taken in a future tax filing that is reflected in measuring current or deferred income tax assets and liabilities. Tax positions are recognized only when it is more likely than not, not may may not December 31, 2021 2020. The Company has elected to include interest and penalties related to its tax contingences as a component of income tax expense. There were no accruals for interest and penalties related to uncertain tax positions for the periods presented. Income tax returns remain open for examination by applicable authorities, generally three four not Recent Accounting Guidance Recent Accounting Pronouncements - Not February 2016, December 15, 2021 Recent Accounting Pronouncements - Adopted. June 2016, first December 31, 2021. not

Note 3 - Property and Equipment

Note 3 - Property and Equipment	12 Months Ended
Note 3 - Property and Equipment	Dec. 31, 2021
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	3. PROPERTY AND EQUIPMENT Property and equipment consisted of the following at December 31, 2021 2020: 2021 2020 Computer hardware $ 3,165,000 $ 3,143,000 Furniture and fixtures 356,000 342,000 3,521,000 3,485,000 Less: accumulated depreciation and amortization (3,417,000 ) (3,347,000 ) $ 104,000 $ 138,000 Depreciation and amortization expense for property and equipment was $73,000 and $110,000 for the years ended December 31, 2021 2020,

Note 4 - Intangible and Other A

Note 4 - Intangible and Other Assets	12 Months Ended
Note 4 - Intangible and Other Assets	Dec. 31, 2021
Notes to Financial Statements
Intangible Assets Disclosure [Text Block]	4. INTANGIBLE AND OTHER ASSETS Intangible and other assets consisted of the following at December 31, 2021 2020: 2021 2020 Capitalized software development costs $ 4,339,000 $ 3,275,000 Trade name 189,000 189,000 Domain 68,000 68,000 Copyrights and other 641,000 435,000 Intangible assets acquired in connection with Mobcrush Acquisition (Note 5) 19,500,000 - Intangible assets acquired in connection with Bannerfy Acquisition (Note 5) 3,068,000 - Intangible assets acquired in connection with Bloxbiz acquisition (Note 5) 1,747,000 - 29,552,000 3,967,000 Less: accumulated amortization (5,309,000 ) (2,060,000 ) Intangible and other assets, net $ 24,243,000 $ 1,907,000 Amortization expense for the fiscal year ended December 31, 2021 December 31, 2021 December 31, 2020 The Company expects to record amortization of intangible assets for fiscal years ending December31, 2022 For the years ending December 31, 2022 $ 5,086,000 2023 4,749,000 2024 4,347,000 2025 3,909,000 2026 2,899,000 Thereafter 3,253,000 $ 24,243,000

Note 5 - Acquisitions

Note 5 - Acquisitions	12 Months Ended
Note 5 - Acquisitions	Dec. 31, 2021
Notes to Financial Statements
Business Combination Disclosure [Text Block]	5. ACQUISITIONS Acquisition of Mobcrush On March 9, 2021, April 20, 2021, ( On June 1, 2021 ( 2014 The Mobcrush Acquisition was approved by the board of directors of each of the Company and Mobcrush, and was approved by the stockholders of Mobcrush. For purposes of complying with Nasdaq Listing Rule 5635, Transaction costs incurred by the Company relating to the Mobcrush Acquisition totaled $636,000 and were expensed as incurred in accordance with the acquisition method of accounting. In accordance with the acquisition method of accounting, the financial results of Super League presented herein include the financial results of Mobcrush from the Mobcrush Closing Date to the end of the current period presented. Total revenues for Mobcrush from the Mobcrush Closing Date to December 31, 2021 ( December 31, 2021, not one The Company determined that the Mobcrush Acquisition constitutes a business acquisition as defined by Accounting Standards Codification (“ASC”) 805, Business Combinations 805. 820, Fair Value Measurements and Disclosures 820” The following table summarizes the determination of the fair value of the purchase price consideration paid in connection with the Mobcrush Acquisition: Equity Consideration at closing – shares of common stock $ 12,067,571 Super League closing stock price per share on the Mobcrush Closing Date $ 4.96 Fair value of common stock issued $ 59,855,000 The fair value of the Company Common Stock used in determining the estimated fair value of the Mobcrush Merger Consideration was $4.96 per share based on the closing price of Company Common Stock on June 1, 2021, The purchase price allocation was based upon a preliminary estimate of the fair value of the assets acquired and the liabilities assumed by the Company in connection with the Mobcrush Acquisition, as follows: Amount Assets Acquired and Liabilities Assumed: Cash $ 586,000 Accounts receivable 1,266,000 Prepaids 141,000 Property and equipment 13,000 Identifiable intangible assets 19,500,000 Accounts payable and accrued expenses (2,017,000 ) Deferred revenue (130,000 ) Net deferred income tax liability (3,073,000 ) Identifiable net assets acquired 16,286,000 Goodwill 43,569,000 Total purchase price $ 59,855,000 The following table presents details of the fair values of the acquired intangible assets of Mobcrush: Estimated Useful Life (in years) Amount Preferred partner relationship 7 10,700,000 Developed technology 5 3,900,000 Influencers/content creators 5 2,000,000 Advertiser and agency relationships 5 1,900,000 Trademarks 7 500,000 Customer relationships 5 500,000 Total intangible assets acquired $ 19,500,000 Aggregated amortization expense for the fiscal year ended December 31, 2021 Pursuant to the terms of the Mobcrush Merger Agreement, immediately prior to the effective time of the Mobcrush Acquisition, each vested option to acquire shares of Mobcrush common stock held by former Mobcrush employees was exercised so that, at the effective time of the Mobcrush Acquisition, shares of Mobcrush Common Stock issued upon exercise of these vested options received shares of Company Common Stock issuable as Mobcrush Merger Consideration. Unvested options to acquire shares of Mobcrush common stock that were outstanding immediately prior to the Mobcrush Closing Date were canceled, and a number of options to purchase shares of Company Common Stock were issued to replace the cancelled unvested Mobcrush options in a manner consistent with options historically granted by Super League under the Super League 2014 Pursuant to the terms of the Mobcrush Merger Agreement, 514,633 shares of the Company’s common stock were reserved for Replacement Option grants to the former Mobcrush employees retained by the Company in connection with the Mobcrush Acquisition. As of December 31, 2021, 805, not not 718, Stock based Compensation, December 31, 2021, Management is primarily responsible for determining the fair value of the tangible and identifiable intangible assets acquired and liabilities assumed as of the Mobcrush Closing Date. Management considered a number of factors, including reference to a preliminary independent analysis of estimated fair values solely for the purpose of allocating the purchase price to the assets acquired and liabilities assumed. The analysis included a preliminary discounted cash flow analysis which estimated the future net cash flows expected to result from the respective assets acquired as of the Mobcrush Closing Date. A discount rate consistent with the risks associated with achieving the estimated net cash flows was used to estimate the present value of future estimated net cash flows. The Company is in the process of finalizing the estimates and assumptions developed in connection with the independent analysis of estimated fair values of intangible assets acquired solely for the purpose of allocating the purchase price to the assets acquired and liabilities assumed. Any adjustments to the fair values of intangibles assets acquired, or estimates of economic useful lives of the intangible assets acquired, could impact the carrying value of those assets and related goodwill, as well as the estimates of periodic amortization of intangible assets acquired to be reflected in the statement of operations. In addition, the Company is in the process of finalizing its estimate and analysis of the fair values of certain tax attributes acquired. Any adjustments to the preliminary estimates of tax attributes acquired will increase or decrease the estimated net deferred tax liability recorded in connection with the acquisition method of accounting, with an offsetting adjustment to goodwill. The fair values of the acquired intangible assets, as described above, was determined using the following methods: Description Valuation Method Applied Valuation Method Description Assumptions Preferred partner relationship / Advertiser and agency relationships Multi-Period Excess Earnings Method ("MPEEM") under the Income Approach MPEEM is an application of the DCF Method, whereby revenue derived from the intangible asset is estimated using the overall business revenue, adjusted for attrition, obsolescence, cost of goods sold, operating expenses, and taxes. Required returns attributable to other assets employed in the business are subtracted. The “excess” earnings are attributable to the intangible asset, and are discounted to present value at a rate of return to estimate the fair value of the intangible asset. Discount rate 13% - 14%; 10yrs.; Developed technology and Trademarks Relief-from-Royalty Method under the Income Approach Under the Relief-from-Royalty method, the royalty savings is calculated by estimating a reasonable royalty rate that a third Forecast period: 4 - 5 yrs.; Royalty Rate: Developed Technology 5% - 3%; 14%; Influencers/content creators With-and-Without Method under the Income Approach The With-and-Without Method compares the present value of the after-tax cash flows of the business assuming that the subject intangible asset is in place with the present value of the after-tax cash flows of the business assuming the subject asset is not two Forecast period: 4 years; Recreate Period 20 months; Discount Rate: 13%; Customer relationships Cost Approach In the Replacement Cost Method, value is estimated by determining the current cost of replacing an asset with one no Rate of Return 14%; 13%; .5; The Mobcrush Acquisition was treated for tax purposes as a nontaxable transaction and, as such, the historical tax bases of the acquired assets and assumed liabilities, net operating losses, and other tax attributes of Mobcrush will carryover. As a result, no no Book Basis Tax Basis Difference Intangible assets acquired $ 19,500,000 $ 2,635,000 $ (16,865,000 ) Tangible assets acquired 13,000 (13,000 ) Estimated net operating loss carryforwards – Mobcrush - 5,895,000 5,895,000 Net deferred tax liability – pretax (10,983,000 ) Estimated tax rate 27.98 % Estimated net deferred tax liability $ (3,073,000 ) Release of Valuation Allowance December 31, 2021. $3,073,000, The following unaudited pro forma combined results of operations for the periods presented are provided for illustrative purposes only. The unaudited pro forma combined statements of operations for the fiscal year ended December 31, 2021 2020, January 1, 2020. not 2021 2020 Revenue $ 14,976 ,000 $ 8,591,000 Net Loss (26,363,000 ) (29,077,000 ) Pro forma adjustments primarily relate to the amortization of identifiable intangible assets acquired over the estimated economic useful life as described above, the expensing of stock options issued to former Mobcrush employees acquired in connection with the Mobcrush Acquisition, the exclusion of interest expense related to convertible debt of Mobcrush not The unaudited pro forma combined statements of operations for the periods presented herein have been adjusted to give effect to pro forma events that are expected to have a continuing impact on the combined results. As such, the income tax benefit related to the release of valuation allowance reflected in the statement of income for the fiscal year ended December 31, 2021, $3,073,000, not Acquisition of Bannerfy, LTD On August 11, 2021, August 24, 2021 ( Pursuant to the Bannerfy Purchase Agreement, upon the consummation of the Bannerfy Acquisition (the “Bannerfy Closing”), the Company paid an initial payment (subject to a holdback as described below) of $2.45 million (the “Bannerfy Closing Consideration”), paid or to be paid as follows (i) $525,000 in the form of a cash payment, and (ii) $1.92 million in the form of shares of the Company’s common stock, at a price per share of $4.10, the closing price of the Company’s common stock on the effective date of the Bannerfy Purchase Agreement, as reported on the Nasdaq Capital Market. Pursuant to the terms of the Bannerfy Purchase Agreement, $275,000 of the Bannerfy Closing Consideration (“Holdback Amount”), was withheld from the Bannerfy Closing Consideration to satisfy any indemnifiable losses incurred by the Company (as defined in the Bannerfy Purchase Agreement) prior to the first no first $4.10. In accordance with the Bannerfy Purchase Agreement, all remaining portions of the Bannerfy Purchase Price subsequent to the payment of the Bannerfy Closing Consideration, up to approximately $4.55 million (the “Contingent Consideration”), is payable upon the achievement of certain revenue and gross profit thresholds for the remainder of the 2021 December 31, 2022, December 31, 2023 ( 2021, 2022 2023 $4.10 The Bannerfy Acquisition was accounted for in accordance with ASC 805. 805, not not 805, Transaction costs incurred in connection with the Bannerfy Acquisition totaled $62,000, which are included as a component of the purchase price paid in connection with the Bannerfy Acquisition. The Bannerfy Purchase Price paid as of December 31, 2021, $2.45 $62,000 seven not Aggregated amortization expense for the fiscal year ended December 31, 2021, The Company hired the former director of Bannerfy (“Bannerfy Executive”), who was also a selling shareholder of Bannerfy. Pursuant to the provisions of the Bannerfy Purchase Agreement, in the event that the Bannerfy Executive ceases to be an employee, during any of the Earnout Periods, as a consequence of his resignation or termination for cause, as defined in the Bannerfy Purchase Agreement, the Bannerfy Executive shall only be entitled to such percentage of any Contingent Consideration payment which would otherwise be payable to him on a prorated basis based on the number of months employed during the applicable Earnout Period. Under ASC 805, not The Bannerfy Acquisition was treated for tax purposes as a nontaxable transaction and, as such, the historical tax bases of the acquired assets and assumed liabilities, net operating losses, and other tax attributes of Bannerfy will carryover. As a result, there is no not 805, 740, 740” Book Basis Tax Basis Difference Intangible assets acquired $ 2,512,000 $ - $ (2,512,000 ) Estimated net operating loss carryforwards – Bannerfy 144,000 144,000 Net deferred tax liability – pretax (2,368,000 ) Estimated tax rate 19 % Estimated net deferred tax liability – Pursuant to ASC 740(1) $ (556,000 ) ( 1 Pursuant to ASC 740, one Bannerfy commenced operations in September 2020. not not December 31, 2021 not Bloxbiz Co. Acquisition On October 4, 2021 ( At closing, the Company paid an aggregate total of $6.0 million to Bloxbiz and the Founders (the “Bloxbiz Closing Consideration”), of which $3.0 million was paid in the form of cash (the “Bloxbiz Closing Cash Consideration”) and $3.0 million was paid in the form of shares of the Company's common stock, at a per share price of $2.91, the closing price of the Company's common stock on the Bloxbiz Closing Date, as reported on the Nasdaq Capital Market (the “Bloxbiz Stock Consideration”). Pursuant to the terms and subject to the conditions of the Bloxbiz Purchase Agreement, up to an aggregate amount $11.5 million will be payable to Bloxbiz and the Founders in connection with the achievement of certain revenue milestones for the period from the Bloxbiz Closing Date until December 31, 2022 December 31, 2023 ( The Bloxbiz Acquisition was approved by the board of directors of each of the Company and Bloxbiz, and was approved by the stockholders of Bloxbiz. In accordance with the acquisition method of accounting, the financial results of Super League presented herein include the financial results of Bloxbiz from the Bloxbiz Closing Date to the end of the current period presented herein. Total revenues for Bloxbiz from the Bloxbiz Closing Date to December 31, 2021 ( December 31, 2021 not one The Company determined that the Bloxbiz Acquisition constitutes a business acquisition as defined by Accounting Standards Codification (“ASC”) 805, Business Combinations 805. 820, Fair Value Measurements and Disclosures 820” Transaction costs incurred by the Company relating to the Bloxbiz Acquisition totaled $47,000 and were expensed as incurred in accordance with the acquisition method of accounting. The following table summarizes the determination of the fair value of the purchase price consideration paid in connection with the Bloxbiz Acquisition: Cash consideration at closing $ 3,000,000 Equity consideration at closing – shares of common stock 1,031,928 Super League closing stock price per share on the Bloxbiz Closing Date $ 2.91 Fair value of equity consideration issued at closing $ 3,000,000 3,000,000 Fair value of total consideration issued at closing $ 6,000,000 The fair value of the Company Common Stock used in determining the estimated fair value of the Bloxbiz Closing Consideration was $2.91 per share based on the closing price of Company Common Stock on October 4, 2021, The purchase price allocation was based upon a preliminary estimate of the fair value of the assets acquired and the liabilities assumed by the Company in connection with the Bloxbiz Acquisition, as follows: Amount Assets Acquired and Liabilities Assumed: Accounts receivable $ 124,000 Identifiable intangible assets 1,747,000 Identifiable net assets acquired 1,871,000 Goodwill 4,129,000 Total purchase price $ 6,000,000 The following table presents details of the fair values of the acquired intangible assets of Bloxbiz: Estimated Useful Life (in years) Amount Developed technology 7 $ 912,000 Developer relationships 3 559,000 Customer relationships 3 276,000 Total intangible assets acquired $ 1,747,000 Aggregated amortization expense for the fiscal year ended December 31, 2021 Management is primarily responsible for determining the fair value of the tangible and identifiable intangible assets acquired and liabilities assumed as of the Bloxbiz Closing Date. Management considered a number of factors, including reference to a preliminary independent analysis of estimated fair values solely for the purpose of allocating the purchase price to the assets acquired and liabilities assumed. The analysis included a preliminary discounted cash flow analysis which estimated the future net cash flows expected to result from the respective assets acquired as of the Bloxbiz Closing Date. A discount rate consistent with the risks associated with achieving the estimated net cash flows was used to estimate the present value of future estimated net cash flows. The Company is in the process of finalizing the estimates and assumptions developed in connection with the independent analysis of estimated fair values of intangible assets acquired solely for the purpose of allocating the purchase price to the assets acquired and liabilities assumed. Any adjustments to the fair values of intangibles assets acquired, or estimates of economic useful lives of the intangible assets acquired, could impact the carrying value of those assets and related goodwill, as well as the estimates of periodic amortization of intangible assets acquired to be reflected in the statement of operations. In addition, the Company is in the process of finalizing its estimate and analysis of the fair values of certain tax attributes acquired. Any adjustments to the preliminary estimates of tax attributes acquired will increase or decrease the estimated net deferred tax liability recorded in connection with the acquisition method of accounting, with an offsetting adjustment to goodwill. The fair values of the intangible assets acquired in connection with the Bloxbiz acquisition were determined using the cost method. Under the cost method, value is estimated by determining the current cost of replacing an asset with one no The Company hired the Founders of Bloxbiz in connection with the Bloxbiz Acquisition. Pursuant to the provisions of the Bloxbiz Purchase Agreement, in the event that a Founder ceases to be an employee during any of the Bloxbiz Earn Out Periods, as a consequence of his resignation without good cause, or termination for cause, the Bloxbiz Contingent Consideration will be reduced by one 50% 805, not For tax purposes, consistent with the accounting for book purposes, the Bloxbiz Closing Consideration was allocated to the assets acquired and liabilities assumed based on their estimated fair values as of the acquisition date, with the excess purchase price allocated to goodwill. As a result, no Bloxbiz operations commenced in December 2020. not not Other On June 6, 2019, two one one second June 2020, one

Note 6 - Note Payable

Note 6 - Note Payable	12 Months Ended
Note 6 - Note Payable	Dec. 31, 2021
Notes to Financial Statements
Debt Disclosure [Text Block]	6. NOTE PAYABLE Long-Term Note Payable On May 4, 2020, May 4, 2022, The PPP Loan was accounted for as a financial liability in accordance with FASB ASC 470, Debt. 1 2 In May 2021,

Note 7 - Stockholders' Equity

Note 7 - Stockholders' Equity	12 Months Ended
Note 7 - Stockholders' Equity	Dec. 31, 2021
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	7. STOCKHOLDERS EQUITY Preferred Stock The Company’s initial certificate of incorporation authorized 5,000,000 shares of preferred stock, par value $0.001 per share. No preferred stock had been issued and outstanding since inception of the Company. In October 2016, August 2018, second September 2018, November 2018. Common Stock The Amended and Restated Charter also increased the Company’s authorized capital to include 100.0 million shares of common stock, par value $0.001, and removed the deemed liquidation provision, as such term is defined in the Amended and Restated Charter. Each holder of common stock is entitled to one vote for each share of common stock held at all meetings of stockholders. Financing Activities Fiscal year ended December 31, 2021: In January 2021, In February 2021, In March 2021, The offerings described above were made pursuant to an effective shelf registration statement on Form S- 3, April 10, 2020 ( No. 333 237626 Equity Distribution Agreement On September 3, 2021, two may 3 September 3, 2021 ( 3” 3, 3 Subject to the terms and conditions of the Sales Agreement, the Agents will use their commercially reasonable efforts to sell the Shares from time to time, based upon the Company’s instructions. Under the Sales Agreement, the Agents may 415 1933, may The Company has no may one 3 Under the terms of the Sales Agreement, the Agents will be entitled to an aggregate commission at a fixed rate of 3.0% of the gross sales price of Shares sold under the Sales Agreement. The Company intends to use the net proceeds from any “at-the-market” offering primarily for working capital and general corporate purposes, including sales and marketing activities, product development and capital and acquisition related expenditures. The Company may Fiscal year ended December 31, 2020: In May 2020, 3 In August 2020, 1 No. 333 248248 462 30 September 2020,

Note 8 - Stock-based Incentive

Note 8 - Stock-based Incentive Plans	12 Months Ended
Note 8 - Stock-based Incentive Plans	Dec. 31, 2021
Notes to Financial Statements
Compensation and Employee Benefit Plans [Text Block]	8. STOCK-BASED INCENTIVE PLANS The Super League 2014 October 2014. May 2015, May 2016, July 2017 October 2018. 422 1986, The Board of Directors administers the Plan and determines which eligible individuals are to receive option grants or stock issuances under the Plan, the times when the grants or issuances are to be made, the number of shares of common stock subject to each grant or issuance, the status of any granted option as either an incentive stock option or a non-statutory stock option under the federal tax laws, the vesting schedule to be in effect for the option grant or stock issuance and the maximum term for which any granted option is to remain outstanding. The exercise price of options is generally equal to the fair market value of common stock of the Company on the date of grant. Options generally begin to be exercisable six one two four July 1, 2027. Option Grants Under the discretionary option grant program, the Company’s compensation committee of the Board of Directors may 1 not 2 not not 10% Stock Awards or Sales Under the stock award or sales program, eligible individuals may not may no The initial reserve under the Plan was 583,334 shares of common stock, which reserve was subsequently increased to 1,000,000 shares upon stockholders’ approval in May 2016. July 2017, 1,000,000 October 2018, July 2020, May 2021, December 31, 2021, Super League issues new shares of common stock upon the exercise of stock options, the grant of restricted stock, or the delivery of shares pursuant to vested restricted stock units. The compensation committee of the Board of Directors may Stock Options The fair value of stock options granted was estimated on their respective grant dates using the Black-Scholes-Merton option pricing model and the following weighted-average assumptions for the years ended December 31, 2021 2020: 2021 2020 Volatility 95 % 95 % Risk–free interest rate .99 % .47 % Dividend yield - % - % Expected life of options (in years) 5.86 6.02 A summary of stock option activity for the year ended December 31, 2021 Weighted-Average Options (#) Exercise Price Per Share ($) Remaining Contractual Term (Years) Aggregate Intrinsic Value ($) Outstanding at December 31, 2020 1,638,000 $ 5.59 $ 308,000 Granted 998,000 $ 4.50 Exercised (35,000 ) $ 3.17 Canceled / forfeited (168,000 ) $ 5.63 Outstanding at December 31, 2021 2,433,000 $ 5.18 7.73 $ 246,000 Vested and exercisable at December 31, 2021 1,004,000 $ 6.66 5.82 $ 242,000 The weighted-average grant date fair value of stock options granted during the years ended December 31, 2021 2020 December 31, 2021 2020 December 31, 2021 2020 December 31, 2021, three In February 2020, seven two 718, Restricted Stock Units The following table summarizes non-vested restricted stock unit activity for the year ended December 31, 2021: Restricted Stock Units (#) Weighted Average Grant Date Fair Value ($) Non-vested restricted stock units at December 31, 2020 382,000 $ 4.68 Granted 250,000 $ 4.81 Vested (260,000 ) $ 4.07 Canceled (11,000 ) $ 9.91 Non-vested restricted stock units at December 31, 2021 361,000 $ 5.05 As of December 31, 2021, Warrants Issued to Employees and Nonemployees for Services A summary of employee and nonemployee warrant activity for the year ended December 31, 2021 Weighted-Average Warrants (#) Exercise Price Per Share ($) Remaining Contractual Term (Years) Aggregate Intrinsic Value ($) Outstanding at December 31, 2020 964,000 $ 10.02 Expired (183,000 ) $ 9.00 $ - Outstanding at December 31, 2021 781,000 $ 10.26 4.56 $ - Vested and exercisable as of December 31, 2021 781,000 $ 10.26 4.56 $ - Compensation expense related to common stock purchase warrants was $0 and $282,000 for the years ended December 31, 2021 2020, December 31, 2021 2020 December 31, 2021, Noncash Stock Compensation Expense Noncash stock-based compensation expense for the periods presented was comprised of the following: 2021 2020 Stock options $ 1,148,000 $ 745,000 Warrants - 282,000 Restricted stock units 1,233,000 836,000 Other - 141,000 Total noncash stock compensation expense $ 2,381,000 $ 2,004,000 Noncash stock-based compensation expense for the periods presented was included in the following financial statement line items: 2021 2020 Sales, marketing and advertising $ 934,000 $ 849,000 Engineering, technology and development 288,000 254,000 General and administrative 1,159,000 901,000 Total noncash stock compensation expense $ 2,381,000 $ 2,004,000

Note 9 - Income Taxes

Note 9 - Income Taxes	12 Months Ended
Note 9 - Income Taxes	Dec. 31, 2021
Notes to Financial Statements
Income Tax Disclosure [Text Block]	9. INCOME TAXES Super League’s provision for income taxes consisted of the following for the years ended December 31, 2021 2020: 2021 2020 Current: Federal taxes $ - $ - State taxes - - Total current $ - $ - 2021 2020 Deferred: Federal taxes $ (4,654,000 ) $ 2,919,000 State taxes (969,000 ) 886,000 Foreign (38,000 ) - Subtotal (5,661,000 ) 3,805,000 Change in valuation allowance 2,550,000 (3,805,000 ) Total deferred (3,111,000 ) - Provision for income taxes $ (3,111,000 ) $ - The tax effects of temporary differences and carryforwards that give rise to significant portions of deferred tax assets and liabilities consist of the following as of December 31, 2021 2020. 2021 2020 Deferred tax assets (liabilities): Net operating loss and credits $ 27,963,000 $ 20,799,000 Stock compensation 2,837,000 3,155,000 Accrued liabilities 11,000 65,000 Fixed assets and intangibles (4,812,000 ) (106,000 ) State taxes 1,000 - Total deferred tax assets 26,000,000 23,913,000 Valuation allowance (26,518,000 ) (23,913,000 ) Total deferred tax assets, net of valuation allowance $ (518,000 ) $ - A reconciliation of the federal statutory income tax rate and the effective income tax rate is as follows: 2021 2020 Statutory federal tax rate - (benefit) expense 21 % 21 % State tax, net - - Non-deductible permanent items (2 ) (1 ) Valuation allowance (6 ) (20 ) 13 % - % For the years ended December 31, 2021 2020, No. 740, not not At December 31, 2021, 2041. may may 382 1986, not may

Note 10 - Commitments and Conti

Note 10 - Commitments and Contingencies	12 Months Ended
Note 10 - Commitments and Contingencies	Dec. 31, 2021
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	10. COMMITMENTS AND CONTINGENCIES Operating Leases The Company leased office space under an operating lease agreement which expired on May 31, 2017, June 2020, December 31, 2021 two August 1, 2021, Rent expense for the years ended December 31, 2021 2020 Related Party Transactions In May 2018, December 31, 2019, 2020 2021.

Note 11 - Subsequent Events

Note 11 - Subsequent Events	12 Months Ended
Note 11 - Subsequent Events	Dec. 31, 2021
Notes to Financial Statements
Subsequent Events [Text Block]	11. SUBSEQUENT EVENTS The Company evaluated subsequent events for their potential impact on the consolidated financial statements and disclosures through the date the consolidated financial statements were available to be issued and determined that, except as set forth below, no Common Stock Purchase Agreement On March 25, 2022, not The Purchase Agreement initially precludes the Company from issuing and selling more than 7,361,833 shares of its common stock, including the Commitment Shares, which number equals 19.99% of the common stock issued and outstanding as of March 25, 2022, 61 From and after the initial satisfaction of the conditions to the Company’s right to commence sales of common stock to Tumim (such event, the “Commencement,” and the date of initial satisfaction of all such conditions, the “Commencement Date”), the Company may three The Commencement Date of the Tumim Offering was March 25, 2022. 18 no five five The Company intends to use the net proceeds, if any, from the Tumim Offering for working capital and general corporate purposes, including sales and marketing activities, product development and capital expenditures. The Company may

Significant Accounting Policies

Significant Accounting Policies (Policies)	12 Months Ended
Significant Accounting Policies (Policies)	Dec. 31, 2021
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation The consolidated financial statements and accompanying notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”).
Consolidation, Policy [Policy Text Block]	Principles of Consolidation The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates. The Company believes that, of the significant accounting policies described herein, the accounting policies associated with revenue recognition, impairment of goodwill and intangibles, stock-based compensation expense, capitalized internal-use-software costs, accounting for business combinations, and accounting for income taxes and valuation allowances against net deferred tax assets, require its most difficult, subjective or complex judgments.
Going Concern [Policy Text Block]	Going Concern The accompanying consolidated financial statements have been prepared assuming the Company will continue as a going concern, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. The Company incurred net losses of $20.7 million and $18.7 million during the years ended December 31, 2021 2020, December 31, 2021. December 31, 2021 2020, $14.9 As of December 31, 2021, 2021 three In 2022, 11, March 25, 2022, Purchase Agreement Tumim not March 2023. The Company considers historical operating results, capital resources and financial position, in combination with current projections and estimates, as part of its plan to fund operations over a reasonable period. Management's considerations assume, among other things, that the Company will continue to be successful implementing its business strategy, that there will be no one not not No
Reclassification, Comparability Adjustment [Policy Text Block]	Reclassifications Certain reclassifications to operating expense line items have been made to prior year amounts for consistency and comparability with the current year’s consolidated financial statement presentation. These reclassifications had no
Revenue from Contract with Customer [Policy Text Block]	Revenue Recognition Revenue is recognized when the Company transfers promised goods or services to customers in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods and services. In this regard, revenue is recognized when: (i) the parties to the contract have approved the contract (in writing, orally, or in accordance with other customary business practices) and are committed to perform their respective obligations; (ii) the entity can identify each party’s rights regarding the goods or services to be transferred; (iii) the entity can identify the payment terms for the goods or services to be transferred; (iv) the contract has commercial substance (that is, the risk, timing, or amount of the entity’s future cash flows is expected to change as a result of the contract); and (v) it is probable that the entity will collect substantially all of the consideration to which it will be entitled in exchange for the goods or services that will be transferred to the customer. Transaction prices are based on the amount of consideration to which we expect to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third not Super League generates revenues from (i) advertising, serving as a marketing channel for brands and advertisers to reach their target audiences of gamers across our network, (ii) content, curating and distributing esports and gaming-centric entertainment content for our own network of digital channels and media and entertainment partner channels and (iii) direct to consumer offers including digital subscriptions, in-game digital goods, and gameplay access fees. The Company reports revenue on a gross or net basis based on management’s assessment of whether the Company acts as a principal or agent in the transaction and is evaluated on a transaction by transaction basis. To the extent the Company acts as the principal, revenue is reported on a gross basis net of any sales tax from customers, when applicable. The determination of whether the Company acts as a principal or an agent in a transaction is based on an evaluation of whether the Company controls the good or service prior to transfer to the customer. Where applicable, the Company has determined that it acts as the principal in all of its advertising and sponsorships, content and direct to consumer revenue streams, except in situations where we utilize a reseller partner with respect to direct advertising sales arrangements. Revenue billed or collected in advance is recorded as deferred revenue until the event occurs or until applicable performance obligations are satisfied. Advertising and Sponsorships Advertising revenue primarily consists of direct sales activity along with sales of programmatic display and video advertising units to third For advertising arrangements that include performance obligations satisfied over time, customers typically simultaneously receive and consume the benefits under the arrangement as we satisfy our performance obligations, over the applicable contract term. As such, revenue is recognized over the contract term based upon estimates of progress toward complete satisfaction of the contract performance obligations (typically utilizing a time, effort or delivery-based method of estimation). Revenue from shorter-term advertising arrangements that provide for a contractual delivery or performance date is recognized when performance is substantially complete and or delivery occurs. Payments are typically due from customers during the term of the arrangement for longer-term campaigns, and once delivery is complete for shorter-term campaigns. Sponsorship revenue arrangements may twelve For sponsorship arrangements that include performance obligations satisfied over time, customers typically simultaneously receive and consume the benefits under the agreement as we satisfy our performance obligations, over the applicable contract term. As such, revenue is recognized over the contract term based upon estimates of progress toward complete satisfaction of the contract performance obligations (typically utilizing a time, effort or delivery-based method of estimation). Payments are typically due from customers during the term of the arrangement. Revenue from sponsorship arrangements for one Content Content sales revenue is generated in connection with our curation and distribution of esports and entertainment content for our own network of digital channels and media and entertainment partner channels. We distribute three 1 2 3 third For content arrangements that include performance obligations satisfied over time, customers typically simultaneously receive and consume the benefits under the arrangement as we satisfy our performance obligations, over the applicable contract term. As such, revenue is recognized over the contract term based upon estimates of progress toward complete satisfaction of the contract performance obligations (typically utilizing a time, effort or delivery-based method of estimation). Revenue from shorter-term content sales arrangements that provide for a contractual delivery or performance date is recognized when performance is substantially complete and/or delivery occurs. Payments are typically due from customers during the term of the arrangement for longer-term campaigns, and once delivery is complete for shorter-term campaigns. Payments are typically due from customers during the term of the arrangement for longer-term campaigns, and once delivery is complete for shorter-term campaigns. Direct to Consumer Direct to consumer revenues primarily consist of primarily monthly digital subscription fees, and sales of in-game digital goods. Subscription revenue is recognized in the period the services are rendered. Payments are typically due from customers at the point of sale. InPvP Platform Generated Sales Transactions Revenue for digital goods sold on the platform is recognized when Microsoft (our partner) collects the revenue and facilitates the transaction on the platform. Revenue for such arrangements includes all revenue generated, bad debt, make goods, and refunds of all transactions managed via the platform by Microsoft. The revenue is recognized on a monthly basis. Payments are made to the Company monthly based on the reconciled sales revenue generated. Revenue was comprised of the following for the years ended December 31, 2021 2020: 2021 2020 Advertising and sponsorships $ 8,005,000 $ 1,170,000 Content sales 2,264,000 735,000 Direct to consumer 1,403,000 159,000 $ 11,672,000 $ 2,064,000 For the fiscal years ended December 31, 2021 2020,
Cost of Goods and Service [Policy Text Block]	Cost of Revenues Cost of revenues includes direct costs incurred in connection with the satisfaction of performance obligations under our revenue arrangements including internal and third
Advertising Cost [Policy Text Block]	Advertising Gaming experience and Super League brand related advertising costs include the cost of ad production, social media, print media, digital marketing, promotions, and merchandising. The Company expenses advertising costs as incurred. Advertising costs are included in selling, marketing and advertising expenses in the accompanying statements of operations. Advertising expenses for the fiscal years ended December 31, 2021 2020
Research, Development, and Computer Software, Policy [Policy Text Block]	Engineering, Technology and Development Costs Components of our platform are available on a “free to use,” “always on basis,” and are utilized and offered as an audience acquisition tool, as a means of growing our audience, engagement, viewership, players and community. Engineering, technology and development related operating expenses includes the costs described below, incurred in connection with our audience acquisition and viewership expansion activities. Engineering, technology and development related operating expenses include (i) allocated internal engineering personnel expenses, including salaries, noncash stock compensation, taxes and benefits, (ii) third
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents The Company considers all highly-liquid, short-term investments with original maturities of three
Accounts Receivable [Policy Text Block]	Accounts Receivable Accounts receivable are recorded at the original invoice amount, less an estimate made for doubtful accounts, if any. The Company provides an allowance for doubtful accounts for potential credit losses based on its evaluation of the collectability and the customers’ creditworthiness. Accounts receivable are written off when they are determined to be uncollectible. As of December 31, 2021 2020,
Fair Value Measurement, Policy [Policy Text Block]	Fair Value Measurements Fair value is defined as the exchange price that would be received from selling an asset or paid to transfer a liability in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The Company measures financial assets and liabilities at fair value at each reporting period using a fair value hierarchy which requires the Company to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. A financial instrument’s classification within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. Three levels of inputs may Level 1. Level 2 Level 3. no The Company does not 3
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment Property and equipment are recorded at cost. Major additions and improvements that materially extend useful lives of property and equipment are capitalized. Maintenance and repairs are charged against the results of operations as incurred. When these assets are sold or otherwise disposed of, the asset and related depreciation are relieved, and any gain or loss is included in the statements of operations for the period of sale or disposal. Depreciation and amortization are computed on a straight-line basis over the estimated useful lives of the assets, typically over a three five
Business Combinations Policy [Policy Text Block]	Acquisitions Acquisition Method. 805, 805” Cost Accumulation Model. not 805 not third not Contingent consideration, representing an obligation of the acquirer to transfer additional assets or equity interests to the seller if future events occur or conditions are met, is recognized when probable and reasonably estimable. Contingent consideration recognized is included in the initial cost of the assets acquired, with subsequent changes in the recorded amount of contingent consideration recognized as an adjustment to the cost basis of the acquired assets. Subsequent changes are allocated to the acquired assets based on their relative fair value. Depreciation and/or amortization of adjusted assets are recognized as a cumulative catch-up adjustment, as if the additional amount of consideration that is no Contingent consideration that is paid to sellers that remain employed by the acquirer and linked to future services is generally considered compensation cost and recorded in the statement of operations in the post-combination period.
Intangible Assets, Finite-Lived, Policy [Policy Text Block]	Intangible Assets Intangible assets primarily consist of (i) internal-use software development costs, (ii) domain name, copyright and patent registration costs, (iii) commercial licenses and branding rights, (iv) developed technology acquired, (v) partner, customer, creator and influencer related intangible assets acquired and (vi) other intangible assets, which are recorded at cost (or in accordance with the acquisition method or cost accumulation methods described above) and amortized using the straight-line method over the estimated useful lives of the assets, ranging from three Software development costs incurred to develop internal-use software during the application development stage are capitalized and amortized on a straight-line basis over the software’s estimated useful life, which is generally three
Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]	Goodwill The Company currently has one December 31, 2021: 2021 Balance as of December 31, 2020 $ 2,565,000 Acquisitions (See Note 5) 47,698,000 Balance as of December 31, 2021 $ 50,263,000 Goodwill represents the excess of the purchase price of the acquired business over the acquisition date fair value of the net assets acquired. Goodwill is tested for impairment at the reporting unit level (operating segment or one December 31) not one If a potential impairment exists, a calculation is performed to determine the fair value of existing goodwill. This calculation can be based on quoted market prices and / or valuation models, which consider the estimated future undiscounted cash flows resulting from the reporting unit, and a discount rate commensurate with the risks involved. Third party appraised values may may When conducting the Company’s annual or interim goodwill impairment assessment, we initially perform a qualitative evaluation of whether it is more likely than not not 350 350” 2021. 2021, December 31, 2021, not not As another data point, the Company also performed a quantitative goodwill impairment analysis comparing the estimated fair value of the Company’s reporting unit to its carrying or book value as of the current period presented herein. In performing the quantitative analysis, the Company compared the fair value of the reporting unit to its carrying or book value to determine if the fair value of the reporting unit exceeded its carrying value as of the testing date, in which case the standard indicates that goodwill would not no may At December 31, 2021, 30 “30 December 31, 2021, December 31, 2021. 30 December 31, 2021 Based on the qualitative analysis and other data points described above, the Company concluded that goodwill was not not” December 31, 2021. As described above, we have significant intangible assets recorded on our consolidated balance sheets. We will continue to evaluate the recoverability of the carrying amount of our intangible assets on an ongoing basis. There can be no not may may one 30 December 31, 2021, three March 31, 2022, March 31, 2022,
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Impairment of Long-Lived Assets The Company assesses the recoverability of long-lived assets whenever events or changes in circumstances indicate that their carrying value may not no no not
Compensation Related Costs, Policy [Policy Text Block]	Stock-Based Compensation Compensation expense for stock-based awards is measured at the grant date, based on the estimated fair value of the award, and is recognized as an expense, typically on a straight-line basis over the employee’s requisite service period (generally the vesting period of the equity award) which is generally two four Grants of equity-based awards (including warrants) to non-employees in exchange for consulting or other services are accounted for using the grant date fair value of the equity instruments issued.
Stockholders' Equity, Policy [Policy Text Block]	Equity Financing Costs Specific incremental costs directly attributable to a proposed or actual offering of securities or debt are deferred and charged against the gross proceeds of the financing. In the event that the proposed or actual financing is not not December 31, 2021 2020,
Segment Reporting, Policy [Policy Text Block]	Reportable Segments The Company utilizes the management approach to identify the Company’s operating segments and measure the financial information disclosed, based on information reported internally to the Chief Operating Decision Maker (“CODM”) to make resource allocation and performance assessment decisions. An operating segment of a public entity has all the following characteristics: ( 1 may 2 3 1 2 A reportable segment is an identified operating segment that also exceeds the quantitative thresholds described in the applicable standard. Based on the applicable criteria under the standard, including quantitative thresholds, management has determined that the Company has one reportable segment that operated primarily in domestic markets during the periods presented herein.
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Concentration of Credit Risks Financial instruments that potentially subject the Company to concentrations of credit risk are cash equivalents, investments and accounts receivable. The Company places its cash equivalents and investments primarily in highly rated money market funds. Cash equivalents are also invested in deposits with certain financial institutions and may, not
Risks and Uncertainties [Policy Text Block]	Risks and Uncertainties Concentrations 10% 10% 10% Years Ended December 31, 2021 2020 Number of customers > 10% of revenues / percent of revenues One / 12 % Four / 49 % Revenue concentrations were comprised of the following revenue categories: Years Ended December 31, 2021 2020 Advertising and sponsorships 12 % 28 % Content - 21 12 % 49 % December 31, 2021 December 31, 2020 Number of customers > 10% of accounts receivable / percent of accounts receivable Three / 35 % Two / 39 % Number of vendors > 10% of accounts payable / percent of accounts payable One / 21 % Three / 52 %
Earnings Per Share, Policy [Policy Text Block]	Earnings (Loss) Per Share Basic earnings (loss) per share is computed by dividing the income or loss by the weighted-average number of outstanding shares of common stock for the applicable period. Diluted earnings per share is computed by dividing the income or loss by the weighted-average number of outstanding shares of common stock for the applicable period, including the dilutive effect of common stock equivalents. Potentially dilutive common stock equivalents primarily consist of employee stock options, warrants issued to employees and non-employees in exchange for services and warrants issued in connection with financings. All outstanding stock options, restricted stock units and warrants, totaling 5,060,000 and 4,470,000 at December 31, 2021 December 31, 2020,
Income Tax, Policy [Policy Text Block]	Income Taxes Income taxes are accounted for using an asset and liability approach that requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been recognized in the Company’s consolidated financial statements or income tax returns. A valuation allowance is established to reduce deferred tax assets if all, or some portion, of such assets will more than likely not Under U.S. GAAP, a tax position is a position in a previously filed tax return, or a position expected to be taken in a future tax filing that is reflected in measuring current or deferred income tax assets and liabilities. Tax positions are recognized only when it is more likely than not, not may may not December 31, 2021 2020. The Company has elected to include interest and penalties related to its tax contingences as a component of income tax expense. There were no accruals for interest and penalties related to uncertain tax positions for the periods presented. Income tax returns remain open for examination by applicable authorities, generally three four not
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Guidance Recent Accounting Pronouncements - Not February 2016, December 15, 2021 Recent Accounting Pronouncements - Adopted. June 2016, first December 31, 2021. not

Note 2 - Summary of Significa_2

Note 2 - Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2021
Notes Tables
Disaggregation of Revenue [Table Text Block]	2021 2020 Advertising and sponsorships $ 8,005,000 $ 1,170,000 Content sales 2,264,000 735,000 Direct to consumer 1,403,000 159,000 $ 11,672,000 $ 2,064,000
Schedule of Goodwill [Table Text Block]	2021 Balance as of December 31, 2020 $ 2,565,000 Acquisitions (See Note 5) 47,698,000 Balance as of December 31, 2021 $ 50,263,000
Schedules of Concentration of Risk, by Risk Factor [Table Text Block]	Years Ended December 31, 2021 2020 Number of customers > 10% of revenues / percent of revenues One / 12 % Four / 49 % Years Ended December 31, 2021 2020 Advertising and sponsorships 12 % 28 % Content - 21 12 % 49 % December 31, 2021 December 31, 2020 Number of customers > 10% of accounts receivable / percent of accounts receivable Three / 35 % Two / 39 % Number of vendors > 10% of accounts payable / percent of accounts payable One / 21 % Three / 52 %

Note 3 - Property and Equipme_2

Note 3 - Property and Equipment (Tables)	12 Months Ended
Note 3 - Property and Equipment (Tables)	Dec. 31, 2021
Notes Tables
Property, Plant and Equipment [Table Text Block]	2021 2020 Computer hardware $ 3,165,000 $ 3,143,000 Furniture and fixtures 356,000 342,000 3,521,000 3,485,000 Less: accumulated depreciation and amortization (3,417,000 ) (3,347,000 ) $ 104,000 $ 138,000

Note 4 - Intangible and Other_2

Note 4 - Intangible and Other Assets (Tables)	12 Months Ended
Note 4 - Intangible and Other Assets (Tables)	Dec. 31, 2021
Notes Tables
Schedule of Finite-Lived Intangible Assets [Table Text Block]	2021 2020 Capitalized software development costs $ 4,339,000 $ 3,275,000 Trade name 189,000 189,000 Domain 68,000 68,000 Copyrights and other 641,000 435,000 Intangible assets acquired in connection with Mobcrush Acquisition (Note 5) 19,500,000 - Intangible assets acquired in connection with Bannerfy Acquisition (Note 5) 3,068,000 - Intangible assets acquired in connection with Bloxbiz acquisition (Note 5) 1,747,000 - 29,552,000 3,967,000 Less: accumulated amortization (5,309,000 ) (2,060,000 ) Intangible and other assets, net $ 24,243,000 $ 1,907,000
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	For the years ending December 31, 2022 $ 5,086,000 2023 4,749,000 2024 4,347,000 2025 3,909,000 2026 2,899,000 Thereafter 3,253,000 $ 24,243,000

Note 5 - Acquisitions (Tables)

Note 5 - Acquisitions (Tables)	12 Months Ended
Note 5 - Acquisitions (Tables)	Dec. 31, 2021
Notes Tables
Schedule of Business Acquisitions by Acquisition, Equity Interest Issued or Issuable [Table Text Block]	Equity Consideration at closing – shares of common stock $ 12,067,571 Super League closing stock price per share on the Mobcrush Closing Date $ 4.96 Fair value of common stock issued $ 59,855,000 Cash consideration at closing $ 3,000,000 Equity consideration at closing – shares of common stock 1,031,928 Super League closing stock price per share on the Bloxbiz Closing Date $ 2.91 Fair value of equity consideration issued at closing $ 3,000,000 3,000,000 Fair value of total consideration issued at closing $ 6,000,000
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	Amount Assets Acquired and Liabilities Assumed: Cash $ 586,000 Accounts receivable 1,266,000 Prepaids 141,000 Property and equipment 13,000 Identifiable intangible assets 19,500,000 Accounts payable and accrued expenses (2,017,000 ) Deferred revenue (130,000 ) Net deferred income tax liability (3,073,000 ) Identifiable net assets acquired 16,286,000 Goodwill 43,569,000 Total purchase price $ 59,855,000 Amount Assets Acquired and Liabilities Assumed: Accounts receivable $ 124,000 Identifiable intangible assets 1,747,000 Identifiable net assets acquired 1,871,000 Goodwill 4,129,000 Total purchase price $ 6,000,000
Schedule of Acquired Finite-Lived Intangible Assets by Major Class [Table Text Block]	Estimated Useful Life (in years) Amount Preferred partner relationship 7 10,700,000 Developed technology 5 3,900,000 Influencers/content creators 5 2,000,000 Advertiser and agency relationships 5 1,900,000 Trademarks 7 500,000 Customer relationships 5 500,000 Total intangible assets acquired $ 19,500,000 Estimated Useful Life (in years) Amount Developed technology 7 $ 912,000 Developer relationships 3 559,000 Customer relationships 3 276,000 Total intangible assets acquired $ 1,747,000
Business Acquisition, Estimate Deferred Tax Liabilities [Table Text Block]	Book Basis Tax Basis Difference Intangible assets acquired $ 19,500,000 $ 2,635,000 $ (16,865,000 ) Tangible assets acquired 13,000 (13,000 ) Estimated net operating loss carryforwards – Mobcrush - 5,895,000 5,895,000 Net deferred tax liability – pretax (10,983,000 ) Estimated tax rate 27.98 % Estimated net deferred tax liability $ (3,073,000 ) Book Basis Tax Basis Difference Intangible assets acquired $ 2,512,000 $ - $ (2,512,000 ) Estimated net operating loss carryforwards – Bannerfy 144,000 144,000 Net deferred tax liability – pretax (2,368,000 ) Estimated tax rate 19 % Estimated net deferred tax liability – Pursuant to ASC 740(1) $ (556,000 )
Business Acquisition, Pro Forma Information [Table Text Block]	2021 2020 Revenue $ 14,976 ,000 $ 8,591,000 Net Loss (26,363,000 ) (29,077,000 )

Note 8 - Stock-based Incentiv_2

Note 8 - Stock-based Incentive Plans (Tables)	12 Months Ended
Note 8 - Stock-based Incentive Plans (Tables)	Dec. 31, 2021
Notes Tables
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	2021 2020 Volatility 95 % 95 % Risk–free interest rate .99 % .47 % Dividend yield - % - % Expected life of options (in years) 5.86 6.02
Share-based Payment Arrangement, Option, Activity [Table Text Block]	Weighted-Average Options (#) Exercise Price Per Share ($) Remaining Contractual Term (Years) Aggregate Intrinsic Value ($) Outstanding at December 31, 2020 1,638,000 $ 5.59 $ 308,000 Granted 998,000 $ 4.50 Exercised (35,000 ) $ 3.17 Canceled / forfeited (168,000 ) $ 5.63 Outstanding at December 31, 2021 2,433,000 $ 5.18 7.73 $ 246,000 Vested and exercisable at December 31, 2021 1,004,000 $ 6.66 5.82 $ 242,000
Schedule of Nonvested Restricted Stock Units Activity [Table Text Block]	Restricted Stock Units (#) Weighted Average Grant Date Fair Value ($) Non-vested restricted stock units at December 31, 2020 382,000 $ 4.68 Granted 250,000 $ 4.81 Vested (260,000 ) $ 4.07 Canceled (11,000 ) $ 9.91 Non-vested restricted stock units at December 31, 2021 361,000 $ 5.05
Share-based Payment Arrangement, Outstanding Award, Activity, Excluding Option [Table Text Block]	Weighted-Average Warrants (#) Exercise Price Per Share ($) Remaining Contractual Term (Years) Aggregate Intrinsic Value ($) Outstanding at December 31, 2020 964,000 $ 10.02 Expired (183,000 ) $ 9.00 $ - Outstanding at December 31, 2021 781,000 $ 10.26 4.56 $ - Vested and exercisable as of December 31, 2021 781,000 $ 10.26 4.56 $ -
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Table Text Block]	2021 2020 Stock options $ 1,148,000 $ 745,000 Warrants - 282,000 Restricted stock units 1,233,000 836,000 Other - 141,000 Total noncash stock compensation expense $ 2,381,000 $ 2,004,000 2021 2020 Sales, marketing and advertising $ 934,000 $ 849,000 Engineering, technology and development 288,000 254,000 General and administrative 1,159,000 901,000 Total noncash stock compensation expense $ 2,381,000 $ 2,004,000

Note 9 - Income Taxes (Tables)

Note 9 - Income Taxes (Tables)	12 Months Ended
Note 9 - Income Taxes (Tables)	Dec. 31, 2021
Notes Tables
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	2021 2020 Current: Federal taxes $ - $ - State taxes - - Total current $ - $ - 2021 2020 Deferred: Federal taxes $ (4,654,000 ) $ 2,919,000 State taxes (969,000 ) 886,000 Foreign (38,000 ) - Subtotal (5,661,000 ) 3,805,000 Change in valuation allowance 2,550,000 (3,805,000 ) Total deferred (3,111,000 ) - Provision for income taxes $ (3,111,000 ) $ -
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	2021 2020 Deferred tax assets (liabilities): Net operating loss and credits $ 27,963,000 $ 20,799,000 Stock compensation 2,837,000 3,155,000 Accrued liabilities 11,000 65,000 Fixed assets and intangibles (4,812,000 ) (106,000 ) State taxes 1,000 - Total deferred tax assets 26,000,000 23,913,000 Valuation allowance (26,518,000 ) (23,913,000 ) Total deferred tax assets, net of valuation allowance $ (518,000 ) $ -
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	2021 2020 Statutory federal tax rate - (benefit) expense 21 % 21 % State tax, net - - Non-deductible permanent items (2 ) (1 ) Valuation allowance (6 ) (20 ) 13 % - %

Note 2 - Summary of Significa_3

Note 2 - Summary of Significant Accounting Policies (Details Textual)	12 Months Ended
	Dec. 31, 2021USD ($)shares	Dec. 31, 2020USD ($)shares	Mar. 25, 2022USD ($)
Net Income (Loss) Attributable to Parent, Total	$ (20,748,000)	$ (18,732,000)
Retained Earnings (Accumulated Deficit), Ending Balance	(125,292,000)	(104,544,000)
Net Cash Provided by (Used in) Operating Activities, Total	(22,707,000)	(14,876,000)
Cash and Cash Equivalents, at Carrying Value, Ending Balance	14,533,000	7,942,000
Advertising Expense	568,000	187,000
Accounts Receivable, Allowance for Credit Loss, Ending Balance	0	0
Goodwill, Ending Balance	50,263,000	2,565,000
Reporting Unit, Amount of Fair Value in Excess of Carrying Amount	11,300,000
Goodwill, Impairment Loss	0
Payments of Financing Costs, Total	$ 434,000	$ 176,000
Number of Reportable Segments	1
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares) \| shares	5,060,000	4,470,000
Unrecognized Tax Benefits, Ending Balance	$ 0	$ 0
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense, Total	$ 0	$ 0
Computer Software, Intangible Asset [Member]
Finite-Lived Intangible Asset, Useful Life (Year)		3 years
Minimum [Member]
Property, Plant and Equipment, Useful Life (Year)	3 years
Finite-Lived Intangible Asset, Useful Life (Year)		3 years
Maximum [Member]
Property, Plant and Equipment, Useful Life (Year)	5 years
Finite-Lived Intangible Asset, Useful Life (Year)		10 years
Transferred at Point in Time [Member]
Percentage of Revenue	19.00%	55.00%
Transferred over Time [Member]
Percentage of Revenue	81.00%	45.00%
Subsequent Event [Member] \| Tumim Stone Capital, LLC [Member]
Stock Purchase Agreement, Maximum Obligated Purchase Amount			$ 10,000,000

Note 2 - Summary of Significa_4

Note 2 - Summary of Significant Accounting Policies - Disaggregation of Revenue (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
REVENUES	$ 11,672,000	$ 2,064,000
Advertising and Sponsorships [Member]
REVENUES	8,005,000	1,170,000
Content Sales [Member]
REVENUES	2,264,000	735,000
Direct To Consumer [Member]
REVENUES	$ 1,403,000	$ 159,000

Note 2 - Summary of Significa_5

Note 2 - Summary of Significant Accounting Policies - Goodwill (Details)	12 Months Ended
	Dec. 31, 2021USD ($)
Balance as of December 31, 2020	$ 2,565,000
Acquisitions (See Note 5)	47,698,000
Balance as of December 31, 2021	$ 50,263,000

Note 2 - Summary of Significa_6

Note 2 - Summary of Significant Accounting Policies - Concentrations Risk (Details)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Revenue Benchmark [Member] \| Customer Concentration Risk [Member]
Number of customers	1	4
Revenue Benchmark [Member] \| Customer Concentration Risk [Member] \| One Customer [Member]
Concentration risk, percentage	12.00%
Revenue Benchmark [Member] \| Customer Concentration Risk [Member] \| Four Customers [Member]
Concentration risk, percentage		49.00%
Revenue Benchmark [Member] \| Product Concentration Risk [Member] \| Advertising and Sponsorships [Member]
Concentration risk, percentage	12.00%	28.00%
Revenue Benchmark [Member] \| Product Concentration Risk [Member] \| Content Sales [Member]
Concentration risk, percentage		21.00%
Revenue Benchmark [Member] \| Product Concentration Risk [Member] \| Advertising, Sponsorships and Content [Member]
Concentration risk, percentage	12.00%	49.00%
Accounts Receivable [Member] \| Customer Concentration Risk [Member]
Number of customers	3
Accounts Receivable [Member] \| Customer Concentration Risk [Member] \| Three Customers [Member]
Concentration risk, percentage	35.00%
Accounts Receivable [Member] \| Customer Concentration Risk [Member] \| Two Customers [Member]
Number of customers		2
Concentration risk, percentage		39.00%
Accounts Payable [Member] \| Supplier Concentration Risk [Member]
Number of customers	1
Accounts Payable [Member] \| Supplier Concentration Risk [Member] \| One Vendor [Member]
Concentration risk, percentage	21.00%
Accounts Payable [Member] \| Supplier Concentration Risk [Member] \| Three Vendors [Member]
Number of customers		3
Concentration risk, percentage		52.00%

Note 3 - Property and Equipme_3

Note 3 - Property and Equipment (Details Textual) - USD ($)	12 Months Ended
Note 3 - Property and Equipment (Details Textual) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Depreciation, Total	$ 73,000	$ 110,000

Note 3 - Property and Equipme_4

Note 3 - Property and Equipment - Property and Equipment (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Property, plant and equipment, gross	$ 3,521,000	$ 3,485,000
Less: accumulated depreciation and amortization	(3,417,000)	(3,347,000)
Property, plant and equipment, net	104,000	138,000
Computer Equipment [Member]
Property, plant and equipment, gross	3,165,000	3,143,000
Furniture and Fixtures [Member]
Property, plant and equipment, gross	$ 356,000	$ 342,000

Note 4 - Intangible and Other_3

Note 4 - Intangible and Other Assets (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Amortization of Intangible Assets, Total	$ 3,187,000	$ 1,258,000
Cost of Sales [Member]
Amortization of Intangible Assets, Total	$ 63,000

Note 4 - Intangible and Other_4

Note 4 - Intangible and Other Assets - Intangible and Other Assets (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Intangible assets, gross	$ 29,552,000	$ 3,967,000
Less: accumulated amortization	(5,309,000)	(2,060,000)
Finite-Lived Intangible Assets, Net, Ending Balance	24,243,000	1,907,000
Mobcrush Acquisition [Member]
Intangible assets, gross	19,500,000	0
Bannerfy Acquisition [Member]
Intangible assets, gross	3,068,000	0
Bloxbiz Acquisition [Member]
Intangible assets, gross	1,747,000	0
Capitalized Software Development Costs [Member]
Intangible assets, gross	4,339,000	3,275,000
Trade Names [Member]
Intangible assets, gross	189,000	189,000
Internet Domain Names [Member]
Intangible assets, gross	68,000	68,000
Copyrights [Member]
Intangible assets, gross	$ 641,000	$ 435,000

Note 4 - Intangible and Other_5

Note 4 - Intangible and Other Assets - Schedule of Intangible Assets Future Amortization Expenses (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
2022	$ 5,086,000
2023	4,749,000
2024	4,347,000
2025	3,909,000
2026	2,899,000
Thereafter	3,253,000
Finite-Lived Intangible Assets, Net, Ending Balance	$ 24,243,000	$ 1,907,000

Note 5 - Acquisitions (Details

Note 5 - Acquisitions (Details Textual)

Oct. 04, 2021USD ($)$ / sharesshares

Aug. 24, 2021USD ($)$ / shares

Jun. 06, 2021shares

Jun. 01, 2021USD ($)$ / sharesshares

Jun. 30, 2020shares

Aug. 24, 2021USD ($)$ / shares

Dec. 31, 2021USD ($)$ / sharesshares

Dec. 31, 2020USD ($)$ / shares

Sep. 03, 2021$ / shares

Jun. 06, 2019$ / shares

Aug. 01, 2018$ / shares

Dec. 31, 2015$ / shares

Common Stock, Par or Stated Value Per Share (in dollars per share) | $ / shares

$ 0.001

Preferred Stock, Par or Stated Value Per Share (in dollars per share) | $ / shares

$ 0.001

Number of Reportable Segments

Super League Closing Stock Price Per Share On the Closing Date (in dollars per share) | $ / shares

$ 4.96

Amortization of Intangible Assets, Total

$ 3,187,000

$ 1,258,000

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

998,000

Share-based Payment Arrangement, Expense

$ 2,381,000

2,004,000

Income Tax Expense (Benefit), Total

(3,111,000)

$ 0

Share Price (in dollars per share) | $ / shares

$ 2.91

Merger Agreement [Member]

Income Tax Expense (Benefit), Total

$ (3,073,000)

Minimum [Member]

Finite-Lived Intangible Asset, Useful Life (Year)

3 years

Maximum [Member]

Finite-Lived Intangible Asset, Useful Life (Year)

10 years

Former Mobcrush Employees [Member]

Common Stock, Capital Shares Reserved for Future Issuance (in shares) | shares

514,633

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

415,000

Share-based Payment Arrangement, Expense

$ 252,000

Mobcrush Acquisition [Member]

Business Combination, Right To Receive Common Stock, Shares For Each Cancelled Common Stock And Preferred Stock, Share Of Acquiree (in dollars per share) | $ / shares

$ 0.528

Stock Issued During Period, Shares, Acquisitions (in shares) | shares

12,067,571

Common Stock, Capital Shares Reserved for Future Issuance (in shares) | shares

514,633

Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares) | shares

12,582,204

Business Combination, Acquisition Related Costs

$ 636,000

Business Combination, Pro Forma Information, Revenue of Acquiree since Acquisition Date, Actual

5,200,000

Amortization of Intangible Assets, Total

1,883,000

Business Combination, Consideration Transferred, Equity Interests Issued and Issuable

$ 59,855,000

Business Acquisition, Share Price (in dollars per share) | $ / shares

$ 4.96

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Liabilities

$ 3,073,000

Mobcrush Acquisition [Member] | Preferred Partner Relationship [Member]

Acquired Finite-lived Intangible Assets, Weighted Average Useful Life (Year)

7 years

Mobcrush Acquisition [Member] | Preferred Partner Relationship [Member] | Minimum [Member]

Acquired Finite-lived Intangible Assets, Weighted Average Useful Life (Year)

6 years

Mobcrush Acquisition [Member] | Preferred Partner Relationship [Member] | Maximum [Member]

Acquired Finite-lived Intangible Assets, Weighted Average Useful Life (Year)

10 years

Mobcrush Acquisition [Member] | Preferred Partner Relationship [Member] | Measurement Input, Discount Rate [Member] | Minimum [Member]

Intangible Asset, Measurement Input

Mobcrush Acquisition [Member] | Preferred Partner Relationship [Member] | Measurement Input, Discount Rate [Member] | Maximum [Member]

Intangible Asset, Measurement Input

Mobcrush Acquisition [Member] | Trademarks [Member]

Acquired Finite-lived Intangible Assets, Weighted Average Useful Life (Year)

7 years

Mobcrush Acquisition [Member] | Trademarks [Member] | Minimum [Member]

Acquired Finite-lived Intangible Assets, Weighted Average Useful Life (Year)

4 years

Mobcrush Acquisition [Member] | Trademarks [Member] | Maximum [Member]

Acquired Finite-lived Intangible Assets, Weighted Average Useful Life (Year)

5 years

Mobcrush Acquisition [Member] | Trademarks [Member] | Measurement Input, Discount Rate [Member]

Intangible Asset, Measurement Input

Mobcrush Acquisition [Member] | Technology-Based Intangible Assets [Member] | Measurement Input, Royalty Rate [Member] | Minimum [Member]

Intangible Asset, Measurement Input

Mobcrush Acquisition [Member] | Technology-Based Intangible Assets [Member] | Measurement Input, Royalty Rate [Member] | Maximum [Member]

Intangible Asset, Measurement Input

Mobcrush Acquisition [Member] | Influencers Content Creators [Member]

Acquired Finite-lived Intangible Assets, Weighted Average Useful Life (Year)

5 years

Mobcrush Acquisition [Member] | Influencers Content Creators [Member] | Minimum [Member]

Acquired Finite-lived Intangible Assets, Weighted Average Useful Life (Year)

20 months

Mobcrush Acquisition [Member] | Influencers Content Creators [Member] | Maximum [Member]

Acquired Finite-lived Intangible Assets, Weighted Average Useful Life (Year)

4 years

Mobcrush Acquisition [Member] | Influencers Content Creators [Member] | Measurement Input, Discount Rate [Member]

Intangible Asset, Measurement Input

Mobcrush Acquisition [Member] | Customer Relationships [Member]

Acquired Finite-lived Intangible Assets, Weighted Average Useful Life (Year)

5 years

Mobcrush Acquisition [Member] | Customer Relationships [Member] | Measurement Input, Discount Rate [Member]

Intangible Asset, Measurement Input

Mobcrush Acquisition [Member] | Customer Relationships [Member] | Measurement Input, Rate of Return [Member]

Intangible Asset, Measurement Input

Mobcrush Acquisition [Member] | Customer Relationships [Member] | Measurement Input, Discount Period [Member]

Intangible Asset, Measurement Input

0.5

Mobcrush Acquisition [Member] | Customer Relationships [Member] | Measurement Input, Risk Adjusted Return [Member]

Intangible Asset, Measurement Input

1.1

Mobcrush Acquisition [Member] | Developed Technology Rights [Member]

Acquired Finite-lived Intangible Assets, Weighted Average Useful Life (Year)

5 years

Bannerfy Acquisition [Member]

Business Combination, Acquisition Related Costs

$ 62,000

Amortization of Intangible Assets, Total

146,000

Business Combination Consideration Transferred Including Contingent Consideration

7,000,000

Business Combination, Consideration Transferred, Total

2,450,000

Payments to Acquire Businesses, Gross

525,000

Business Combination, Consideration Transferred, Equity Interests Issued and Issuable

$ 1,920,000

Business Acquisition, Share Price (in dollars per share) | $ / shares

$ 4.10

Business Combination, Holdback Amount

$ 275,000

Business Combination, Holdback Amount, Cash Portion

55,000

Business Combination, Holdback Amount, Common Stock Portion

220,000

Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High

$ 4,550,000

Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High, Percent, Remainder of Fiscal Year

8.00%

Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High, Percent, Year One

38.00%

Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High, Percent, Year Two

54.00%

Business Combination, Contingent Consideration, Percent Payable in Cash

21.00%

Business Combination, Contingent Consideration, Percent Payable in Common Stock

79.00%

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Liabilities

$ 556,000

Bannerfy Acquisition [Member] | Base Rate [Member]

Debt Instrument, Basis Spread on Variable Rate

1.00%

Bannerfy Acquisition [Member] | Developed Technology Rights [Member]

Finite-Lived Intangible Asset, Useful Life (Year)

7 years

Bloxbiz [Member]

Stock Issued During Period, Shares, Acquisitions (in shares) | shares

1,031,928

Business Combination, Acquisition Related Costs

$ 47,000

Business Combination, Pro Forma Information, Revenue of Acquiree since Acquisition Date, Actual

486,000

Amortization of Intangible Assets, Total

$ 99,000

Business Combination, Consideration Transferred, Total

6,000,000

Payments to Acquire Businesses, Gross

3,000,000

Business Combination, Consideration Transferred, Equity Interests Issued and Issuable

$ 3,000,000

Business Acquisition, Share Price (in dollars per share) | $ / shares

$ 2.91

Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High

$ 11,500,000

Bloxbiz [Member] | Measurement Input, Rate of Return [Member]

Business Combination, Contingent Consideration, Liability, Measurement Input

Bloxbiz [Member] | Measurement Input, Discount Period [Member]

Business Combination, Contingent Consideration, Liability, Measurement Input

0.5

Bloxbiz [Member] | Measurement Input, Risk Adjusted Return [Member] | Minimum [Member]

Business Combination, Contingent Consideration, Liability, Measurement Input

1.1

Bloxbiz [Member] | Measurement Input, Risk Adjusted Return [Member] | Maximum [Member]

Business Combination, Contingent Consideration, Liability, Measurement Input

1.3

Bloxbiz [Member] | Measurement Input, Cost of Capital [Member] | Weighted Average [Member]

Business Combination, Contingent Consideration, Liability, Measurement Input

Bloxbiz [Member] | Customer Relationships [Member]

Acquired Finite-lived Intangible Assets, Weighted Average Useful Life (Year)

3 years

Bloxbiz [Member] | Developed Technology Rights [Member]

Acquired Finite-lived Intangible Assets, Weighted Average Useful Life (Year)

7 years

Framerate Acquisition [Member]

Stock Issued During Period, Shares, Acquisitions (in shares) | shares

32,936

Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares) | shares

980,000

Business Acquisition, Share Price (in dollars per share) | $ / shares

$ 7.44

Mobcrush Acquisition [Member]

Common Stock, Par or Stated Value Per Share (in dollars per share) | $ / shares

$ 0.001

Preferred Stock, Par or Stated Value Per Share (in dollars per share) | $ / shares

$ 0.001

Note 5 - Acquisitions - Fair Va

Note 5 - Acquisitions - Fair Value of Purchase Price Consideration (Details) - USD ($)	Oct. 04, 2021	Jun. 01, 2021
Mobcrush Acquisition [Member]
Equity Consideration at closing – shares of common stock (in shares)		12,067,571
Super League closing stock price per share on the Mobcrush Closing Date (in dollars per share)		$ 4.96
Fair value of common stock issued		$ 59,855,000
Bloxbiz [Member]
Equity Consideration at closing – shares of common stock (in shares)	1,031,928
Super League closing stock price per share on the Mobcrush Closing Date (in dollars per share)	$ 2.91
Fair value of common stock issued	$ 3,000,000
Cash consideration at closing	3,000,000
Fair value of total consideration issued at closing	$ 6,000,000

Note 5 - Acquisitions - Fair _2

Note 5 - Acquisitions - Fair Value of Assets Acquired and Liabilities Assumed (Details) - USD ($)	Dec. 31, 2021	Oct. 04, 2021	Jun. 01, 2021	Dec. 31, 2020
Goodwill	$ 50,263,000			$ 2,565,000
Mobcrush Acquisition [Member]
Cash			$ 586,000
Accounts receivable			1,266,000
Prepaids			141,000
Tangible assets acquired			13,000
Intangible assets acquired			19,500,000
Accounts payable and accrued expenses			(2,017,000)
Deferred revenue			(130,000)
Net deferred income tax liability			(3,073,000)
Identifiable net assets acquired			16,286,000
Goodwill			43,569,000
Total purchase price			$ 59,855,000
Bloxbiz [Member]
Accounts receivable		$ 124,000
Intangible assets acquired		1,747,000
Identifiable net assets acquired		1,871,000
Goodwill		4,129,000
Total purchase price		$ 6,000,000

Note 5 - Acquisitions - Fair _3

Note 5 - Acquisitions - Fair Values of Acquired Intangible Assets (Details) - USD ($)	Oct. 04, 2021	Jun. 01, 2021
Mobcrush Acquisition [Member]
Intangible assets acquired, amount		$ 19,500,000
Mobcrush Acquisition [Member] \| Preferred Partner Relationship [Member]
Intangible assets acquired, estimated useful life (Year)		7 years
Intangible assets acquired, amount		$ 10,700,000
Mobcrush Acquisition [Member] \| Developed Technology Rights [Member]
Intangible assets acquired, estimated useful life (Year)		5 years
Intangible assets acquired, amount		$ 3,900,000
Mobcrush Acquisition [Member] \| Influencers Content Creators [Member]
Intangible assets acquired, estimated useful life (Year)		5 years
Intangible assets acquired, amount		$ 2,000,000
Mobcrush Acquisition [Member] \| Customer Relationships [Member]
Intangible assets acquired, estimated useful life (Year)		5 years
Intangible assets acquired, amount		$ 500,000
Mobcrush Acquisition [Member] \| Advertiser and Agency Relationships [Member]
Intangible assets acquired, estimated useful life (Year)		5 years
Intangible assets acquired, amount		$ 1,900,000
Mobcrush Acquisition [Member] \| Trademarks [Member]
Intangible assets acquired, estimated useful life (Year)		7 years
Intangible assets acquired, amount		$ 500,000
Bloxbiz [Member]
Intangible assets acquired, amount	$ 1,747,000
Bloxbiz [Member] \| Developed Technology Rights [Member]
Intangible assets acquired, estimated useful life (Year)	7 years
Intangible assets acquired, amount	$ 912,000
Bloxbiz [Member] \| Developer Relationships [Member]
Intangible assets acquired, estimated useful life (Year)	3 years
Intangible assets acquired, amount	$ 559,000
Bloxbiz [Member] \| Customer Relationships [Member]
Intangible assets acquired, estimated useful life (Year)	3 years
Intangible assets acquired, amount	$ 276,000

Note 5 - Acquisitions - Estimat

Note 5 - Acquisitions - Estimated Net Deferred Tax Liability (Details) - USD ($)	Aug. 24, 2021	Jun. 01, 2021
Mobcrush Acquisition [Member]
Intangible assets acquired		$ 19,500,000
Intangible assets acquired		2,635,000
Intangible assets acquired		(16,865,000)
Tangible assets acquired		13,000
Tangible assets acquired		(13,000)
Estimated net operating loss carryforwards – Mobcrush		5,895,000
Estimated net operating loss carryforwards – Mobcrush		5,895,000
Net deferred tax liability – pretax		$ (10,983,000)
Estimated tax rate		27.98%
Estimated net deferred tax liability		$ (3,073,000)
Intangible assets acquired		19,500,000
Intangible assets acquired		$ (16,865,000)
Bannerfy Acquisition [Member]
Intangible assets acquired	$ 2,512,000
Intangible assets acquired	(2,512,000)
Estimated net operating loss carryforwards – Mobcrush	144,000
Estimated net operating loss carryforwards – Mobcrush	144,000
Net deferred tax liability – pretax	$ (2,368,000)
Estimated tax rate	19.00%
Estimated net deferred tax liability	$ (556,000)
Intangible assets acquired	2,512,000
Intangible assets acquired	$ (2,512,000)

Note 5 - Acquisitions - Pro For

Note 5 - Acquisitions - Pro Forma Combined Statements of Operations (Details) - Mobcrush Acquisition [Member] - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Revenue	$ 14,976,000	$ 8,591,000
Net Loss	$ (26,363,000)	$ (29,077,000)

Note 6 - Note Payable (Details

Note 6 - Note Payable (Details Textual) - USD ($)	May 04, 2020	May 31, 2021	Dec. 31, 2021	Dec. 31, 2020
Proceeds from Notes Payable, Total			$ 0	$ 1,200,000
Gain (Loss) on Extinguishment of Debt, Total			$ 1,213,000
Paycheck Protection Program CARES Act [Member]
Proceeds from Notes Payable, Total	$ 1,200,047
Debt Instrument, Interest Rate, Stated Percentage	1.00%
Gain (Loss) on Extinguishment of Debt, Total		$ 1,213,000

Note 7 - Stockholders' Equity (

Note 7 - Stockholders' Equity (Details Textual)	1 Months Ended						12 Months Ended
Note 7 - Stockholders' Equity (Details Textual)	Mar. 31, 2021USD ($)$ / sharesshares	Feb. 28, 2021USD ($)$ / sharesshares	Jan. 31, 2021USD ($)$ / sharesshares	Sep. 30, 2020USD ($)shares	Aug. 31, 2020USD ($)$ / sharesshares	May 31, 2020USD ($)$ / sharesshares	Dec. 31, 2021USD ($)$ / sharesshares	Dec. 31, 2020USD ($)$ / sharesshares	Sep. 03, 2021USD ($)$ / shares	Aug. 01, 2018$ / sharesshares	Dec. 31, 2015$ / sharesshares
Preferred Stock, Shares Authorized (in shares) \| shares							10,000,000	10,000,000		10,000,000	5,000,000
Preferred Stock, Par or Stated Value Per Share (in dollars per share) \| $ / shares							$ 0.001	$ 0.001		$ 0.001	$ 0.001
Preferred Stock, Shares Issued, Total (in shares) \| shares							0	0
Total Capital, Shares Authorized (in shares) \| shares										110,000,000
Common Stock, Shares Authorized (in shares) \| shares							100,000,000	100,000,000
Common Stock, Par or Stated Value Per Share (in dollars per share) \| $ / shares							$ 0.001	$ 0.001	$ 0.001
Common Stock, Voting Rights Entitled							1
Proceeds From Issuance of Common Stock, Net of Issuance Costs							$ 33,390,000	$ 14,356,000
Common Stock, Maximum Amount to Be Distributed Through Financial Institutions									$ 75,000,000
Financial Institutions, Commission Rate									3.00%
January 2021 Offering [Member]
Stock Issued During Period, Shares, New Issues (in shares) \| shares			3,076,924
Shares Issued, Price Per Share (in dollars per share) \| $ / shares			$ 2.60
Proceeds From Issuance of Common Stock, Net of Issuance Costs			$ 8,000,000
Payments of Stock Issuance Costs			$ 73,000
February 2021 Offering [Member]
Stock Issued During Period, Shares, New Issues (in shares) \| shares		2,926,830
Shares Issued, Price Per Share (in dollars per share) \| $ / shares		$ 4.10
Proceeds From Issuance of Common Stock, Net of Issuance Costs		$ 12,000,000
Payments of Stock Issuance Costs		$ 70,000
March 2021 Offering [Member]
Stock Issued During Period, Shares, New Issues (in shares) \| shares	1,512,499
Shares Issued, Price Per Share (in dollars per share) \| $ / shares	$ 9
Proceeds From Issuance of Common Stock, Net of Issuance Costs	$ 13,600,000
Payments of Stock Issuance Costs	$ 72,000
May 2020 Offering [Member]
Stock Issued During Period, Shares, New Issues (in shares) \| shares						1,825,000
Shares Issued, Price Per Share (in dollars per share) \| $ / shares						$ 3.50
Proceeds From Issuance of Common Stock, Net of Issuance Costs						$ 6,000,000
May 2020 Offering [Member] \| Placement Agent Fees [Member]
Payments of Stock Issuance Costs						319,000
May 2020 Offering [Member] \| Other Offering Expenses [Member]
Payments of Stock Issuance Costs						116,000
August 2020 Offering [Member]
Stock Issued During Period, Shares, New Issues (in shares) \| shares					4,540,541
Shares Issued, Price Per Share (in dollars per share) \| $ / shares					$ 1.85
Proceeds From Issuance of Common Stock, Net of Issuance Costs					$ 7,600,000
August 2020 Offering [Member] \| Placement Agent Fees [Member]
Payments of Stock Issuance Costs					$ 588,000
August 2020 Offering [Member] \| Other Offering Expenses [Member]
Payments of Stock Issuance Costs						$ 180,000
Over-Allotment Option [Member]
Stock Issued During Period, Shares, New Issues (in shares) \| shares				448,440
Proceeds From Issuance of Common Stock, Net of Issuance Costs				$ 771,000
Payments of Stock Issuance Costs				$ 58,000
Stock Issuance Program, Authorized Shares (in shares) \| shares					681,081

Note 8 - Stock-based Incentiv_3

Note 8 - Stock-based Incentive Plans (Details Textual) - USD ($)	1 Months Ended	12 Months Ended
	Feb. 29, 2020	Dec. 31, 2021	Dec. 31, 2020	May 31, 2021	Jul. 31, 2020	Oct. 31, 2018	Jul. 31, 2017	May 31, 2016	Oct. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)		$ 3.40	$ 2.23
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value		$ 121,000	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value		720,000	620,000
Share-based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount		$ 3,749,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures in Period (in shares)	540,000	168,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Forfeitures in Period, Weighted Average Exercise Price (in dollars per share)	$ 10.16	$ 5.63
Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested Options Forfeited, Weighted Average Grant Date Fair Value (in dollars per share)	$ 8.33
Share-based Payment Arrangement, Plan Modification, Incremental Cost	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Shares Reserved for Future Issuance (in shares)	297,000
Share-based Payment Arrangement, Expense		$ 2,381,000	$ 2,004,000
Stock Award Sales Program [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Purchase Price of Common Stock, Percent		100.00%
Common Stock, Capital Shares Reserved for Future Issuance (in shares)				5,000,000	2,583,334	1,833,334	1,500,000	1,000,000	583,334
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in shares)		1,840,995
Share-based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period (Year)		10 years
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)		3 years
Share-based Payment Arrangement, Option [Member] \| Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)		2 years
Share-based Payment Arrangement, Option [Member] \| Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)		4 years
Non-statutory Options [Member] \| Discretionary Option Grant Program [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Purchase Price of Common Stock, Percent		85.00%
Incentive Stock Options [Member] \| Discretionary Option Grant Program [Member] \| Eligible Employees Owns Equal or Less Than 10% of Voting Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Purchase Price of Common Stock, Percent		100.00%
Incentive Stock Options [Member] \| Discretionary Option Grant Program [Member] \| Eligible Employee Owns More Than 10% of Voting Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Purchase Price of Common Stock, Percent		110.00%
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)	2 years
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)		1 year 9 months 18 days
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Granted (in shares)	243,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)	$ 2.60	$ 4.81
Share-based Payment Arrangement, Nonvested Award, Excluding Option, Cost Not yet Recognized, Amount		$ 864,000
Stock Warrants [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Granted (in shares)		0	0
Share-based Payment Arrangement, Nonvested Award, Excluding Option, Cost Not yet Recognized, Amount		$ 0
Share-based Payment Arrangement, Expense		0	$ 282,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Aggregate Intrinsic Value, Vested		$ 0	$ 206,000

Note 8 - Stock-based Incentiv_4

Note 8 - Stock-based Incentive Plans - Fair Value of Stock Options Granted Using Black-scholes-merton Option Pricing Model (Details) - Share-based Payment Arrangement, Option [Member]	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Volatility	95.00%	95.00%
Risk–free interest rate	99.00%	47.00%
Dividend yield	0.00%	0.00%
Expected life of options (in years) (Year)	5 years 10 months 9 days	6 years 7 days

Note 8 - Stock-based Incentiv_5

Note 8 - Stock-based Incentive Plans - Stock Option Activity (Details) - USD ($)	1 Months Ended	12 Months Ended
	Feb. 29, 2020	Dec. 31, 2021	Dec. 31, 2020
Outstanding, number of shares (in shares)		1,638,000
Outstanding, weighted average exercise price per share (in dollars per share)		$ 5.59
Outstanding, Aggregate Intrinsic Value		$ 246,000	$ 308,000
Granted, number of shares (in shares)		998,000
Granted, weighted average exercise price per share (in dollars per share)		$ 4.50
Exercised, number of shares (in shares)		(35,000)
Exercised, weighted average exercise price per share (in dollars per share)		$ 3.17
Canceled / forfeited, number of shares (in shares)	(540,000)	(168,000)
Canceled / forfeited, weighted average exercise price per share (in dollars per share)	$ 10.16	$ 5.63
Outstanding, number of shares (in shares)		2,433,000
Outstanding, weighted average exercise price per share (in dollars per share)		$ 5.18
Outstanding, Weighted Average Remaining Contractual Term (Year)		7 years 8 months 23 days
Vested and exercisable, number of shares (in shares)		1,004,000
Vested and exercisable, weighted average exercise price per share (in dollars per share)		$ 6.66
Vested and exercisable, Weighted Average Remaining Contractual Term (Year)		5 years 9 months 25 days
Vested and exercisable, Aggregate Intrinsic Value		$ 242,000

Note 8 - Stock-based Incentiv_6

Note 8 - Stock-based Incentive Plans - Non-vested Restricted Stock Unit Activity (Details) - Restricted Stock Units (RSUs) [Member] - $ / shares	1 Months Ended	12 Months Ended
	Feb. 29, 2020	Dec. 31, 2021
Non-vested restricted stock units, number of units (in shares)		382,000
Non-vested restricted stock units, weighted average grant date fair value (in dollars per share)		$ 4.68
Granted, number of units (in shares)		250,000
Granted, weighted average grant date fair value (in dollars per share)	$ 2.60	$ 4.81
Vested, number of units (in shares)		(260,000)
Vested, weighted average grant date fair value (in dollars per share)		$ 4.07
Canceled, number of units (in shares)		(11,000)
Canceled, weighted average grant date fair value (in dollars per share)		$ 9.91
Non-vested restricted stock units, number of units (in shares)		361,000
Non-vested restricted stock units, weighted average grant date fair value (in dollars per share)		$ 5.05

Note 8 - Stock-based Incentiv_7

Note 8 - Stock-based Incentive Plans - Warrants Activity (Details) - Stock Warrants [Member] - $ / shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Outstanding, number of warrants (in shares)	964,000
Outstanding, exercise price per shares, warrants (in dollars per share)	$ 10.26	$ 10.02
Expired, number of warrants (in shares)	(183,000)
Expired, exercise price per shares, warrants (in dollars per share)	$ 9
Outstanding, number of warrants (in shares)	781,000
Outstanding, remaining contractual term, warrants (Year)	4 years 6 months 21 days
Vested and exercisable, number of warrants (in shares)	781,000
Vested and exercisable, weighted average exercise price per share, warrants (in dollars per share)	$ 10.26
Vested and exercisable,, remaining contractual term, warrants (Year)	4 years 6 months 21 days

Note 8 - Stock-based Incentiv_8

Note 8 - Stock-based Incentive Plans - Noncash Stock-based Compensation Expense (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Stock options	$ 1,148,000	$ 745,000
Warrants	0	282,000
Restricted stock units	1,233,000	836,000
Other compensation expense	0	141,000
Total noncash stock compensation expense	2,381,000	2,004,000
Total noncash stock compensation expense	2,381,000	2,004,000
Selling and Marketing Expense [Member]
Total noncash stock compensation expense	934,000	849,000
Total noncash stock compensation expense	934,000	849,000
Research and Development Expense [Member]
Total noncash stock compensation expense	288,000	254,000
Total noncash stock compensation expense	288,000	254,000
General and Administrative Expense [Member]
Total noncash stock compensation expense	1,159,000	901,000
Total noncash stock compensation expense	$ 1,159,000	$ 901,000

Note 9 - Income Taxes (Details

Note 9 - Income Taxes (Details Textual)	Dec. 31, 2021USD ($)
Domestic Tax Authority [Member]
Operating Loss Carryforwards, Total	$ 102,096,000
State and Local Jurisdiction [Member]
Operating Loss Carryforwards, Total	92,469,000
Foreign Tax Authority [Member]
Operating Loss Carryforwards, Total	$ 343,000

Note 9 - Income Taxes - Provisi

Note 9 - Income Taxes - Provision for Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Federal taxes, current	$ 0	$ 0
State taxes, current	0	0
Total current, current	0	0
Federal taxes	(4,654,000)	2,919,000
State taxes	(969,000)	886,000
Foreign	(38,000)	0
Subtotal	(5,661,000)	3,805,000
Change in valuation allowance	2,550,000	(3,805,000)
Total deferred	(3,111,000)	0
Provision for income taxes	$ (3,111,000)	$ 0

Note 9 - Income Taxes - Deferre

Note 9 - Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Net operating loss and credits	$ 27,963,000	$ 20,799,000
Stock compensation	2,837,000	3,155,000
Accrued liabilities	11,000	65,000
Fixed assets and intangibles	(4,812,000)	(106,000)
State taxes	1,000	0
Total deferred tax assets	26,000,000	23,913,000
Valuation allowance	(26,518,000)	(23,913,000)
Total deferred tax assets, net of valuation allowance	$ (518,000)	$ 0

Note 9 - Income Taxes - Reconci

Note 9 - Income Taxes - Reconciliations of Federal Statutory Rate to Effective Income Tax Rate (Details)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Statutory federal tax rate - (benefit) expense	21.00%	21.00%
State tax, net	0.00%	0.00%
Non-deductible permanent items	(2.00%)	(1.00%)
Valuation allowance	(6.00%)	(20.00%)
Effective Income Tax Rate Reconciliation, Percent, Total	13.00%	0.00%

Note 10 - Commitments and Con_2

Note 10 - Commitments and Contingencies (Details Textual)	5 Months Ended	12 Months Ended
Note 10 - Commitments and Contingencies (Details Textual)	Dec. 31, 2021USD ($)a	Dec. 31, 2021USD ($)a	Dec. 31, 2020USD ($)	Jun. 30, 2020a	May 31, 2018USD ($)
Operating Lease, Monthly Payments \| $	$ 11,800
Operating Lease, Expense \| $		$ 111,000	$ 200,000
Director [Member]
Consulting Agreement, Monthly Payment \| $					$ 7,500
Corporate Headquarters [Member]
Area of Real Estate Property (Acre)				4,965
Office Space [Member]
Area of Real Estate Property (Acre)	3,200	3,200
Office Space on Month-to-month Basis [Member]
Area of Real Estate Property (Acre)	1,650	1,650
Office Space Subject to Two-year Lease [Member]
Area of Real Estate Property (Acre)	1,550	1,550
Lessee, Operating Lease, Term of Contract (Year)	2 years	2 years

Note 11 - Subsequent Events (De

Note 11 - Subsequent Events (Details Textual) - USD ($)	Mar. 25, 2022	Dec. 31, 2021	Sep. 03, 2021	Dec. 31, 2020
Common Stock, Par or Stated Value Per Share (in dollars per share)		$ 0.001	$ 0.001	$ 0.001
Subsequent Event [Member] \| Tumim Stone Capital, LLC [Member]
Stock Purchase Agreement, Maximum Obligated Purchase Amount	$ 10,000,000
Common Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.001
Stock Issued During Period, Shares, New Issues (in shares)	50,000
Stock Issued During Period, Value, New Issues	$ 100,000
Stock Purchase Agreement, Maximum Issuable Shares (in shares)	7,361,833
Stock Purchase Agreement, Maximum Issuable Shares, Percent	19.99%
Stock Purchase Agreement, Ownership Limitation, Percent	4.99%
Stock Purchase Agreement, Ownership Limitation Option, Percent	9.99%
Stock Purchase Agreement, Purchase Price Per Share, Percent	95.00%