Super League Enterprise (SLE) 10-Q 16 May 22 2022 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Mar. 31, 2022	May 13, 2022
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	Q1
Document Fiscal Year Focus	2022
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2022
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
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
Title of 12(b) Security	Common Stock, par value $0.001 per share
Trading Symbol	SLGG
Security Exchange Name	NASDAQ
Entity Common Stock, Shares Outstanding		36,914,957

Consolidated Condensed Balance

Consolidated Condensed Balance Sheets (Current Period Unaudited) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Current Assets
Cash and cash equivalents	$ 7,784,000	$ 14,533,000
Accounts receivable	5,785,000	6,328,000
Prepaid expenses and other current assets	1,119,000	1,334,000
Total current assets	14,688,000	22,195,000
Property and equipment, net	193,000	104,000
Intangible and other assets, net	23,268,000	24,243,000
Goodwill	50,263,000	50,263,000
Total assets	88,412,000	96,805,000
Current Liabilities
Accounts payable and accrued expenses	3,987,000	5,514,000
Deferred revenue	73,000	76,000
Total current liabilities	4,060,000	5,590,000
Deferred taxes	472,000	518,000
Total liabilities	4,532,000	6,108,000
Commitments and contingencies
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; 36,864,957 and 36,809,187 shares issued and outstanding as of March 31, 2022 and December 31, 2021, respectively.	46,000	46,000
Additional paid-in capital	217,042,000	215,943,000
Accumulated deficit	(133,208,000)	(125,292,000)
Total stockholders’ equity	83,880,000	90,697,000
Total liabilities and stockholders’ equity	$ 88,412,000	$ 96,805,000

Consolidated Condensed Balanc_2

Consolidated Condensed Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Mar. 31, 2022	Dec. 31, 2021
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)	36,864,957	36,809,187
Common stock, outstanding (in shares)	36,864,957	36,809,187

Consolidated Condensed Statemen

Consolidated Condensed Statements of Operations (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Revenue	$ 3,768,000	$ 788,000
COST OF REVENUES	1,909,000	342,000
GROSS PROFIT	1,859,000	446,000
OPERATING EXPENSES
Selling, marketing and advertising	2,734,000	1,062,000
Engineering, technology and development	4,210,000	2,041,000
General and administrative	2,876,000	1,969,000
Total operating expenses	9,820,000	5,072,000
NET OPERATING LOSS	(7,961,000)	(4,626,000)
OTHER INCOME (EXPENSE)
Accrued interest expense	(2,000)	(3,000)
Other	1,000
Total other income (expense)	(1,000)	1,000
Loss before benefit from income taxes	(7,962,000)	(4,625,000)
Benefit from income taxes	46,000	0
NET LOSS	$ (7,916,000)	$ (4,625,000)
Net loss attributable to common stockholders - basic and diluted
Basic and diluted loss per common share (in dollars per share)	$ (0.21)	$ (0.23)
Weighted-average number of shares outstanding, basic and diluted (in shares)	36,838,957	19,807,775

Consolidated Condensed Statem_2

Consolidated Condensed Statements of Stockholders' Equity (Unaudited) - USD ($)	Common Stock [Member]January 2021 Offering [Member]	Common Stock [Member]February 2021 Offering [Member]	Common Stock [Member]March 2021 Offering [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]January 2021 Offering [Member]	Additional Paid-in Capital [Member]February 2021 Offering [Member]	Additional Paid-in Capital [Member]March 2021 Offering [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance (in shares) at Dec. 31, 2020				15,483,010
Issuance of common stock (in shares)	3,076,924	2,926,830	1,512,499
Stock-based compensation (in shares)				134,655
Balance (in shares) at Mar. 31, 2021				23,133,918
Balance at Dec. 31, 2020				$ 25,000				$ 115,459,000	$ (104,544,000)
Issuance of common stock	$ 3,000	$ 3,000	$ 2,000		$ 7,924,000	$ 11,927,000	$ 13,540,000
Stock-based compensation								411,000
Stock option exercises								38,000
Net loss									(4,625,000)	$ (4,625,000)
Balance, end of period at Mar. 31, 2021				$ 33,000				149,299,000	(109,169,000)	$ 40,163,000
Balance (in shares) at Dec. 31, 2021				36,809,187						36,809,187
Issuance of common stock (in shares)	0	0	0
Stock-based compensation (in shares)				55,770
Balance (in shares) at Mar. 31, 2022				36,864,957						36,864,957
Balance at Dec. 31, 2021				$ 46,000				215,943,000	(125,292,000)	$ 90,697,000
Issuance of common stock	$ 0	$ 0	$ 0		$ 0	$ 0	$ 0
Stock-based compensation								1,099,000
Stock option exercises								0
Net loss									(7,916,000)	(7,916,000)
Balance, end of period at Mar. 31, 2022				$ 46,000				$ 217,042,000	$ (133,208,000)	$ 83,880,000

Consolidated Condensed Statem_3

Consolidated Condensed Statements of Stockholders' Equity (Unaudited) (Parentheticals)	Mar. 31, 2021$ / shares
Common Stock [Member] | January 2021 Offering [Member]
Stock issued, price per share (in dollars per share)	$ 2.60
Common Stock [Member] | February 2021 Offering [Member]
Stock issued, price per share (in dollars per share)	4.10
Common Stock [Member] | March 2021 Offering [Member]
Stock issued, price per share (in dollars per share)	9
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] | February 2021 Offering [Member]
Stock issued, price per share (in dollars per share)	4.10
Additional Paid-in Capital [Member] | March 2021 Offering [Member]
Stock issued, price per share (in dollars per share)	9
March 2021 Offering [Member]
Stock issued, price per share (in dollars per share)	$ 9

Consolidated Condensed Statem_4

Consolidated Condensed Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (7,916,000)	$ (4,625,000)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	1,348,000	266,000
Stock-based compensation	1,099,000	411,000
Changes in assets and liabilities:
Accounts receivable	543,000	(327,000)
Prepaid expenses and other current assets	215,000	86,000
Accounts payable and accrued expenses	(1,527,000)	(192,000)
Deferred revenue	(3,000)	8,000
Deferred taxes		0
Accrued interest on note payable	0	3,000
Net cash used in operating activities	(6,287,000)	(4,370,000)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of property and equipment	(118,000)	(2,000)
Capitalization of software development costs		(192,000)
Acquisition of other intangible assets	(47,000)	(73,000)
Net cash used in investing activities	(462,000)	(267,000)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from issuance of common stock, net of issuance costs	0	33,399,000
Proceeds from common stock option exercises	0	38,000
Net cash provided by financing activities	0	15,566,000
INCREASE IN CASH	(6,749,000)	28,800,000
Cash and Cash Equivalents - beginning of period	14,533,000	7,942,000
Cash and Cash Equivalents - end of period	$ 7,784,000	$ 36,742,000

Note 1 - Description of Busines

Note 1 - Description of Business	3 Months Ended
	Mar. 31, 2022
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, 4. one Acquisition of Bloxbiz Co. October 4, 2021, 4. 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 4

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2022
Notes to Financial Statements
Significant Accounting Policies [Text Block]	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information and with the instructions to Form 10 8 03 X. December 31, 2021 10 December 31, 2021, March 31, 2022. The December 31, 2021 not The condensed consolidated interim financial statements of Super League include all adjustments of a normal recurring nature which, in the opinion of management, are necessary for a fair statement of Super League’s financial position as of March 31, 2022, three March 31, 2022 not Principles of Consolidation The condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. Reclassifications Certain reclassifications to operating expense line items have been made to prior period amounts for consistency and comparability with the current periods’ condensed consolidated financial statements presentation. These reclassifications had no 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 condensed 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 $7.9 million and $4.6 million during the three March 31, 2022 2021, March 31, 2022. three March 31, 2022 2021, As of March 31, 2022, 2021 three In 2022, 6, March 25, 2022, not May 16, 2022, 7, three May 2023. The Company considers historical operating results, costs, 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 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 Sales 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. 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 periods presented: Three Months Ended March 31, 2022 2021 Advertising and sponsorships $ 1,856,000 $ 434,000 Content sales 1,405,000 290,000 Direct to consumer 507,000 64,000 $ 3,768,000 $ 788,000 For the three March 31, 2022, three March 31, 2021, 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, 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 three March 31, 2022 2021 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 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 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 Goodwill 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 no March 31, 2022. At March 31, 2022, not not” March 31, 2022. 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. On January 1, 2022, 2014 five three January 1, 2022: (i) the Company’s stock price equaling $4.75 per share based on 60 (ii) the Company’s stock price equaling $6.00 per share based on 60 (iii) the Company’s stock price equaling $7.00 per share based on 60 (iv) the Company’s stock price equaling $8.00 per share based on 60 (v) the Company’s stock price equaling $9.00 per share based on 60 A condition affecting the exercisability or other pertinent factors used in determining the fair value of an award that is based on an entity achieving a specified share price constitutes a market condition pursuant to ASC 718, 718” three March 31, 2022. Noncash stock-based compensation expense for the periods presented was included in the following financial statement line items: Three Months Ended March 31, 2022 2021 Sales, marketing and advertising $ 230,000 $ 183,000 Engineering, technology and development 189,000 33,000 General and administrative 680,000 195,000 Total noncash stock compensation expense $ 1,099,000 $ 411,000 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 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% Three Months Ended March 31, 2022 2021 Number of customers > 10% of revenues / percent of revenues Three / 45 % Four / 54 % Revenue concentrations were comprised of the following revenue categories: Three Months Ended March 31, 2022 2021 Advertising and sponsorships 10 % 40 % Content 25 % 14 % Direct to consumer 10 % - % 45 % 54 % March 31, 2022 December 31, 2021 Number of customers > 10% of accounts receivable / percent of accounts receivable Two / 32 % Three / 35 % Number of vendors > 10% of accounts payable / percent of accounts payable One / 27 % One / 21 % 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 6,352,000 and 5,041,000 at March 31, 2022 December 31, 2021, Recent Accounting Guidance Recent Accounting Pronouncements Not October 2021, No. 2021 08, Business Combinations (Topic 805 606, Revenue from Contracts with Customers first 2023,

Note 3 - Intangible and Other A

Note 3 - Intangible and Other Assets	3 Months Ended
	Mar. 31, 2022
Notes to Financial Statements
Intangible Assets Disclosure [Text Block]	3. INTANGIBLE AND OTHER ASSETS Intangible and other assets consisted of the following for the periods presented: March 31, December 31, 2022 2021 Partner and customer relationships $ 13,376,000 $ 13,376,000 Capitalized software development costs 4,636,000 4,339,000 Developed technology 7,880,000 7,880,000 Influencers/content creators 2,559,000 2,559,000 Trade name 189,000 189,000 Domain 68,000 68,000 Copyrights and other 1,188,000 1,141,000 29,896,000 29,552,000 Less: accumulated amortization (6,628,000 ) (5,309,000 ) Intangible and other assets, net $ 23,268,000 $ 24,243,000 Amortization expense for the three March 31, 2022 2021 three March 31, 2022 2021 $18,000 $3,000, The Company expects to record amortization of intangible assets for the year ending December 31, 2022 For the years ending December 31, 2022 Remaining $ 3,853,000 2023 4,847,000 2024 4,445,000 2025 3,922,000 2026 2,899,000 Thereafter 3,302,000 $ 23,268,000

Note 4 - Acquisitions

Note 4 - Acquisitions	3 Months Ended
	Mar. 31, 2022
Notes to Financial Statements
Business Combination Disclosure [Text Block]	4. 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 subsequent to the Mobcrush Closing Date. Disclosure of revenues and net loss for Mobcrush on a stand-alone basis for the three March 31, 2022 not one The Company determined that the Mobcrush Acquisition constitutes a business acquisition as defined by ASC 805 . 805. 820, 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 three March 31, 2022 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 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. 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 “"MPEE”") 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, 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, comprised of the Bannerfy Closing Consideration of $2.45 $62,000 seven not Aggregated amortization expense for the three March 31, 2022, 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 three March 31, 2022 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 subsequent to the Bloxbiz Closing Date. Disclosure of revenues and net loss for Bloxbiz on a stand-alone basis for the three March 31, 2022 not one The Company determined that the Bloxbiz Acquisition constitutes a business acquisition as defined by ASC 805. 805. 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 three March 31, 2022, 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 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

Note 5 - Note Payable

Note 5 - Note Payable	3 Months Ended
	Mar. 31, 2022
Notes to Financial Statements
Debt Disclosure [Text Block]	5. 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, 470” 1 2 In May 2021, three June 30, 2021.

Note 6 - Stockholders' Equity

Note 6 - Stockholders' Equity	3 Months Ended
	Mar. 31, 2022
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	6. STOCKHOLDERS EQUITY Financing Activities For the three March 31, 2022: 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 For the three March 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 Other 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

Note 7 - Subsequent Events

Note 7 - Subsequent Events	3 Months Ended
	Mar. 31, 2022
Notes to Financial Statements
Subsequent Events [Text Block]	7. SUBSEQUENT EVENTS The Company evaluated subsequent events for their potential impact on the condensed consolidated financial statements and disclosures through the date the condensed consolidated financial statements were available to be issued and determined that, except as set forth below, no On May 16, 2022, three 12 $4.00, 4 no 19.99% may In addition, the Company may not 50% may, Concurrently with the Purchase Agreement, the Company and the Note Holders entered into a Registration Rights Agreement, pursuant to which the Company will agree to file a Registration Statement on Form S- 3 30

Significant Accounting Policies

Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2022
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation The accompanying condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information and with the instructions to Form 10 8 03 X. December 31, 2021 10 December 31, 2021, March 31, 2022. The December 31, 2021 not The condensed consolidated interim financial statements of Super League include all adjustments of a normal recurring nature which, in the opinion of management, are necessary for a fair statement of Super League’s financial position as of March 31, 2022, three March 31, 2022 not
Consolidation, Policy [Policy Text Block]	Principles of Consolidation The condensed consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries.
Reclassification, Comparability Adjustment [Policy Text Block]	Reclassifications Certain reclassifications to operating expense line items have been made to prior period amounts for consistency and comparability with the current periods’ condensed consolidated financial statements presentation. These reclassifications had no
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 condensed 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 $7.9 million and $4.6 million during the three March 31, 2022 2021, March 31, 2022. three March 31, 2022 2021, As of March 31, 2022, 2021 three In 2022, 6, March 25, 2022, not May 16, 2022, 7, three May 2023. The Company considers historical operating results, costs, 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
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 Sales 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. 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 periods presented: Three Months Ended March 31, 2022 2021 Advertising and sponsorships $ 1,856,000 $ 434,000 Content sales 1,405,000 290,000 Direct to consumer 507,000 64,000 $ 3,768,000 $ 788,000 For the three March 31, 2022, three March 31, 2021,
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, 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 three March 31, 2022 2021
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
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 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
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
Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]	Goodwill 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 no March 31, 2022. At March 31, 2022, not not” March 31, 2022.
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. On January 1, 2022, 2014 five three January 1, 2022: (i) the Company’s stock price equaling $4.75 per share based on 60 (ii) the Company’s stock price equaling $6.00 per share based on 60 (iii) the Company’s stock price equaling $7.00 per share based on 60 (iv) the Company’s stock price equaling $8.00 per share based on 60 (v) the Company’s stock price equaling $9.00 per share based on 60 A condition affecting the exercisability or other pertinent factors used in determining the fair value of an award that is based on an entity achieving a specified share price constitutes a market condition pursuant to ASC 718, 718” three March 31, 2022. Noncash stock-based compensation expense for the periods presented was included in the following financial statement line items: Three Months Ended March 31, 2022 2021 Sales, marketing and advertising $ 230,000 $ 183,000 Engineering, technology and development 189,000 33,000 General and administrative 680,000 195,000 Total noncash stock compensation expense $ 1,099,000 $ 411,000
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
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% Three Months Ended March 31, 2022 2021 Number of customers > 10% of revenues / percent of revenues Three / 45 % Four / 54 % Revenue concentrations were comprised of the following revenue categories: Three Months Ended March 31, 2022 2021 Advertising and sponsorships 10 % 40 % Content 25 % 14 % Direct to consumer 10 % - % 45 % 54 % March 31, 2022 December 31, 2021 Number of customers > 10% of accounts receivable / percent of accounts receivable Two / 32 % Three / 35 % Number of vendors > 10% of accounts payable / percent of accounts payable One / 27 % One / 21 %
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 6,352,000 and 5,041,000 at March 31, 2022 December 31, 2021,
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Guidance Recent Accounting Pronouncements Not October 2021, No. 2021 08, Business Combinations (Topic 805 606, Revenue from Contracts with Customers first 2023,

Note 2 - Summary of Significa_2

Note 2 - Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2022
Notes Tables
Disaggregation of Revenue [Table Text Block]	Three Months Ended March 31, 2022 2021 Advertising and sponsorships $ 1,856,000 $ 434,000 Content sales 1,405,000 290,000 Direct to consumer 507,000 64,000 $ 3,768,000 $ 788,000
Disclosure of Share-Based Compensation Arrangements by Share-Based Payment Award [Table Text Block]	Three Months Ended March 31, 2022 2021 Sales, marketing and advertising $ 230,000 $ 183,000 Engineering, technology and development 189,000 33,000 General and administrative 680,000 195,000 Total noncash stock compensation expense $ 1,099,000 $ 411,000
Schedules of Concentration of Risk, by Risk Factor [Table Text Block]	Three Months Ended March 31, 2022 2021 Number of customers > 10% of revenues / percent of revenues Three / 45 % Four / 54 % Three Months Ended March 31, 2022 2021 Advertising and sponsorships 10 % 40 % Content 25 % 14 % Direct to consumer 10 % - % 45 % 54 % March 31, 2022 December 31, 2021 Number of customers > 10% of accounts receivable / percent of accounts receivable Two / 32 % Three / 35 % Number of vendors > 10% of accounts payable / percent of accounts payable One / 27 % One / 21 %

Note 3 - Intangible and Other_2

Note 3 - Intangible and Other Assets (Tables)	3 Months Ended
	Mar. 31, 2022
Notes Tables
Schedule of Finite-Lived Intangible Assets [Table Text Block]	March 31, December 31, 2022 2021 Partner and customer relationships $ 13,376,000 $ 13,376,000 Capitalized software development costs 4,636,000 4,339,000 Developed technology 7,880,000 7,880,000 Influencers/content creators 2,559,000 2,559,000 Trade name 189,000 189,000 Domain 68,000 68,000 Copyrights and other 1,188,000 1,141,000 29,896,000 29,552,000 Less: accumulated amortization (6,628,000 ) (5,309,000 ) Intangible and other assets, net $ 23,268,000 $ 24,243,000
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	For the years ending December 31, 2022 Remaining $ 3,853,000 2023 4,847,000 2024 4,445,000 2025 3,922,000 2026 2,899,000 Thereafter 3,302,000 $ 23,268,000

Note 4 - Acquisitions (Tables)

Note 4 - Acquisitions (Tables)	3 Months Ended
	Mar. 31, 2022
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 )

Note 2 - Summary of Significa_3

Note 2 - Summary of Significant Accounting Policies (Details Textual)	Jan. 01, 2022$ / sharesshares	Mar. 31, 2022USD ($)shares	Mar. 31, 2021USD ($)shares	May 16, 2022USD ($)	Mar. 25, 2022USD ($)	Dec. 31, 2021USD ($)
Net Income (Loss) Attributable to Parent, Total		$ (7,916,000)	$ (4,625,000)
Retained Earnings (Accumulated Deficit), Total		(133,208,000)				$ (125,292,000)
Net Cash Provided by (Used in) Operating Activities, Total		(6,287,000)	(4,370,000)
Cash and Cash Equivalents, at Carrying Value, Total		7,784,000				14,533,000
Advertising Expense		150,000	134,000
Goodwill, Ending Balance		50,263,000				$ 50,263,000
Share-Based Payment Arrangement, Expense		$ 1,099,000	$ 411,000
Number of Reportable Segments		1
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares) | shares		6,352,000	5,041,000
Performance Stock Units [Member]
Share-Based Payment Arrangement, Expense		$ 557,000
Performance Stock Units [Member] | Super League 2014 Amended and Restated Stock Option and Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Granted (in shares) | shares	1,350,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting, Number of Increments	5
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting, Number of Shares Required Vested (in shares) | shares	270,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)	3 years
Performance Stock Units [Member] | Super League 2014 Amended and Restated Stock Option and Incentive Plan [Member] | Share-Based Payment Arrangement, Tranche One [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Requirement, Stock Price (in dollars per share) | $ / shares	$ 4.75
Performance Stock Units [Member] | Super League 2014 Amended and Restated Stock Option and Incentive Plan [Member] | Share-Based Payment Arrangement, Tranche Two [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Requirement, Stock Price (in dollars per share) | $ / shares	6
Performance Stock Units [Member] | Super League 2014 Amended and Restated Stock Option and Incentive Plan [Member] | Share-Based Payment Arrangement, Tranche Three [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Requirement, Stock Price (in dollars per share) | $ / shares	7
Performance Stock Units [Member] | Super League 2014 Amended and Restated Stock Option and Incentive Plan [Member] | Share-Based Payment Arrangement, Tranche Four [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Requirement, Stock Price (in dollars per share) | $ / shares	8
Performance Stock Units [Member] | Super League 2014 Amended and Restated Stock Option and Incentive Plan [Member] | Share-Based Payment Arrangement, Tranche Five [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Requirement, Stock Price (in dollars per share) | $ / shares	$ 9
Computer Software, Intangible Asset [Member]
Finite-Lived Intangible Asset, Useful Life (Year)		3 years
Minimum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)		3 years
Maximum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)		10 years
Transferred at Point in Time [Member]
Percentage of Revenue		21.00%	36.00%
Transferred over Time [Member]
Percentage of Revenue		79.00%	64.00%
Subsequent Event [Member] | Senior Convertible Notes [Member]
Notes Payable, Total				$ 4,320,000
Debt Instrument, Discount, Percent				8.00%
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 ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Revenue	$ 3,768,000	$ 788,000
Advertising and Sponsorships [Member]
Revenue	1,856,000	434,000
Content Sales [Member]
Revenue	1,405,000	290,000
Direct To Consumer [Member]
Revenue	$ 507,000	$ 64,000

Note 2 - Summary of Significa_5

Note 2 - Summary of Significant Accounting Policies - Noncash Stock-based Compensation Expense (Details) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Noncash stock compensation expense	$ 1,099,000	$ 411,000
Selling and Marketing Expense [Member]
Noncash stock compensation expense	230,000	183,000
Research and Development Expense [Member]
Noncash stock compensation expense	189,000	33,000
General and Administrative Expense [Member]
Noncash stock compensation expense	$ 680,000	$ 195,000

Note 2 - Summary of Significa_6

Note 2 - Summary of Significant Accounting Policies - Concentrations Risk (Details)	3 Months Ended		12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021
Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Number of customers	3	3
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Three Customers [Member]
Concentration risk, percentage	45.00%
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Four Customers [Member]
Concentration risk, percentage		54.00%
Revenue Benchmark [Member] | Product Concentration Risk [Member] | Advertising and Sponsorships [Member]
Concentration risk, percentage	10.00%	40.00%
Revenue Benchmark [Member] | Product Concentration Risk [Member] | Content Sales [Member]
Concentration risk, percentage	25.00%	14.00%
Revenue Benchmark [Member] | Product Concentration Risk [Member] | Direct To Consumer [Member]
Concentration risk, percentage	10.00%
Revenue Benchmark [Member] | Product Concentration Risk [Member] | Advertising, Sponsorships and Content [Member]
Concentration risk, percentage	45.00%	54.00%
Accounts Receivable [Member] | Customer Concentration Risk [Member]
Number of customers	2
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Three Customers [Member]
Number of customers			3
Concentration risk, percentage			35.00%
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Two Customers [Member]
Concentration risk, percentage	32.00%
Accounts Payable [Member] | Supplier Concentration Risk [Member]
Number of customers	1		1
Accounts Payable [Member] | Supplier Concentration Risk [Member] | One Customer [Member]
Concentration risk, percentage	27.00%		21.00%

Note 3 - Intangible and Other_3

Note 3 - Intangible and Other Assets (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Amortization of Intangible Assets	$ 1,301,000	$ 242,000
Cost of Sales [Member]
Amortization of Intangible Assets	$ 18,000	$ 3,000

Note 3 - Intangible and Other_4

Note 3 - Intangible and Other Assets - Intangible and Other Assets (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Intangible assets, gross	$ 29,896,000	$ 29,552,000
Less: accumulated amortization	(6,628,000)	(5,309,000)
Finite-Lived Intangible Assets, Net, Ending Balance	23,268,000	24,243,000
Customer Relationships [Member]
Intangible assets, gross	13,376,000	13,376,000
Capitalized Software Development Costs [Member]
Intangible assets, gross	4,636,000	4,339,000
Developed Technology Rights [Member]
Intangible assets, gross	7,880,000	7,880,000
Influencers Content Creators [Member]
Intangible assets, gross	2,559,000	2,559,000
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	$ 1,188,000	$ 1,141,000

Note 3 - Intangible and Other_5

Note 3 - Intangible and Other Assets - Schedule of Intangible Assets Future Amortization Expenses (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
2022 Remaining	$ 3,853,000
2023	4,847,000
2024	4,445,000
2025	3,922,000
2026	2,899,000
Thereafter	3,302,000
Finite-Lived Intangible Assets, Net, Ending Balance	$ 23,268,000	$ 24,243,000

Note 4 - Acquisitions (Details

Note 4 - Acquisitions (Details Textual)	Oct. 04, 2021USD ($)$ / sharesshares	Aug. 24, 2021USD ($)$ / shares	Jun. 01, 2021USD ($)$ / sharesshares	Mar. 31, 2022USD ($)$ / shares	Mar. 31, 2021USD ($)	Aug. 24, 2021USD ($)$ / shares	Dec. 31, 2021USD ($)$ / sharesshares
Common Stock, Par or Stated Value Per Share (in dollars per share) | $ / shares				$ 0.001			$ 0.001
Preferred Stock, Par or Stated Value Per Share (in dollars per share) | $ / shares				$ 0.001			$ 0.001
Number of Reportable Segments				1
Super League Closing Stock Price Per Share On the Closing Date (in dollars per share) | $ / shares			$ 4.96
Amortization of Intangible Assets				$ 1,301,000	$ 242,000
Income Tax Expense (Benefit), Total				$ (46,000)	$ 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
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
Amortization of Intangible Assets				$ 816,000
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			13
Mobcrush Acquisition [Member] | Preferred Partner Relationship [Member] | Measurement Input, Discount Rate [Member] | Maximum [Member]
Intangible Asset, Measurement Input			14
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			14
Mobcrush Acquisition [Member] | Technology-Based Intangible Assets [Member] | Measurement Input, Royalty Rate [Member] | Minimum [Member]
Intangible Asset, Measurement Input			3
Mobcrush Acquisition [Member] | Technology-Based Intangible Assets [Member] | Measurement Input, Royalty Rate [Member] | Maximum [Member]
Intangible Asset, Measurement Input			5
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			13
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			13
Mobcrush Acquisition [Member] | Customer Relationships [Member] | Measurement Input, Rate of Return [Member]
Intangible Asset, Measurement Input			14
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				$ 110,000
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				$ 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				$ 4,550,000
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High, Percent, Remainder of Fiscal Year		8.00%				8.00%
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High, Percent, Year One		38.00%				38.00%
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High, Percent, Year Two		54.00%				54.00%
Business Combination, Contingent Consideration, Percent Payable in Cash		21.00%				21.00%
Business Combination, Contingent Consideration, Percent Payable in Common Stock		79.00%				79.00%
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Liabilities		$ 556,000				$ 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
Amortization of Intangible Assets							$ 102,000
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	30
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	30
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
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 4 - Acquisitions - Fair Va

Note 4 - 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 4 - Acquisitions - Fair _2

Note 4 - Acquisitions - Fair Value of Assets Acquired and Liabilities Assumed (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021	Oct. 04, 2021	Jun. 01, 2021
Goodwill	$ 50,263,000	$ 50,263,000
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 4 - Acquisitions - Fair _3

Note 4 - 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 4 - Acquisitions - Estimat

Note 4 - 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 - Note Payable (Details

Note 5 - Note Payable (Details Textual) - Paycheck Protection Program CARES Act [Member] - USD ($)	May 04, 2020	May 31, 2021
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 6 - Stockholders' Equity (

Note 6 - Stockholders' Equity (Details Textual) - USD ($)	Mar. 25, 2022	Mar. 31, 2021	Feb. 28, 2021	Jan. 31, 2021	Mar. 31, 2022	Mar. 31, 2021	Sep. 03, 2021
Proceeds From Issuance of Common Stock, Net of Issuance Costs					$ 0	$ 33,399,000
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)				3,076,924
Shares Issued, Price Per Share (in dollars per share)				$ 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)			2,926,830
Shares Issued, Price Per Share (in dollars per share)			$ 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)		1,512,499
Shares Issued, Price Per Share (in dollars per share)		$ 9				$ 9
Proceeds From Issuance of Common Stock, Net of Issuance Costs		$ 13,600,000
Payments of Stock Issuance Costs		$ 72,000
Tumim [Member]
Common Stock, Maximum Shares Sold (in shares)	10,000,000
Tumim [Member] | Purchase Agreement [Member]
Stock Issued During Period, Shares, New Issues (in shares)	50,000
Stock Issued During Period, Value, New Issues	$ 100,000
Common Stock, Maximum Shares Allowed to Issue and Sell, Initial (in shares)	7,361,833
Common Stock, Maximum Shares Allowed to Issue and Sell, Percentage of Shares Issued and Outstanding, Initial	19.99%
Common Stock, Price Per Share, Percentage of Weighted Average Price	95.00%
Tumim [Member] | Purchase Agreement [Member] | Minimum [Member]
Beneficial Ownership, Minimum Percentage of Shares Outstanding, Initial	4.99%
Tumim [Member] | Purchase Agreement [Member] | Maximum [Member]
Beneficial Ownership, Minimum Percentage of Shares Outstanding, Initial	9.99%

Note 7 - Subsequent Events (Det

Note 7 - Subsequent Events (Details Textual) - Subsequent Event [Member] - Senior Convertible Notes [Member]	May 16, 2022USD ($)
Notes Payable, Total	$ 4,320,000
Debt Instrument, Discount, Percent	8.00%
Debt Instrument, Interest Rate, Stated Percentage	9.00%
Debt Instrument, Redemption Price, Percentage	110.00%