Super League Enterprise (SLE) 10-Q 16 Nov 22 2022 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2022	Nov. 11, 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	Q3
Document Fiscal Year Focus	2022
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 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	213
Local Phone Number	421-1920
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		37,570,973

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Current Assets
Cash and cash equivalents	$ 1,143,000	$ 14,533,000
Accounts receivable	5,200,000	6,328,000
Prepaid expense and other current assets	1,368,000	1,334,000
Total current assets	7,711,000	22,195,000
Property and equipment, net	171,000	104,000
Intangible and other assets, net	21,211,000	24,243,000
Goodwill	8,263,000	50,263,000
Total assets	37,356,000	96,805,000
Current Liabilities
Accounts payable and accrued expense	7,290,000	5,514,000
Deferred revenue	34,000	76,000
Convertible notes payable and accrued interest, at fair value	4,276,000	0
Total current liabilities	11,600,000	5,590,000
Deferred taxes	472,000	518,000
Total liabilities	12,072,000	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; 37,570,973 and 36,809,187 shares issued and outstanding as of September 30, 2022 and December 31, 2021, respectively.	47,000	46,000
Additional paid-in capital	219,767,000	215,943,000
Accumulated deficit	(194,530,000)	(125,292,000)
Total stockholders’ equity	25,284,000	90,697,000
Total liabilities and stockholders’ equity	$ 37,356,000	$ 96,805,000

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Sep. 30, 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)	37,570,973	36,809,187
Common stock, outstanding (in shares)	37,570,973	36,809,187

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Revenue	$ 4,508,000	$ 3,605,000	$ 12,555,000	$ 5,478,000
COST OF REVENUE	2,719,000	2,250,000	7,086,000	3,125,000
GROSS PROFIT	1,789,000	1,355,000	5,469,000	2,353,000
OPERATING EXPENSE
Selling, marketing and advertising	2,958,000	2,818,000	8,693,000	6,236,000
Engineering, technology and development	3,827,000	3,113,000	12,607,000	7,215,000
General and administrative	5,085,000	2,397,000	10,954,000	6,814,000
Impairment of goodwill	42,000,000	0	42,000,000	0
Total operating expense	53,870,000	8,328,000	74,254,000	20,265,000
NET OPERATING LOSS	(52,081,000)	(6,973,000)	(68,785,000)	(17,912,000)
OTHER INCOME (EXPENSE)
Interest expense	(514,000)	0	(493,000)	(5,000)
Gain on loan forgiveness	0	0	0	1,213,000
Other	(7,000)	4,000	(6,000)	11,000
Total other income (expense)	(521,000)	4,000	(499,000)	1,219,000
Loss before benefit from income taxes	(52,602,000)	(6,969,000)	(69,284,000)	(16,693,000)
Benefit from income taxes	0	5,000	46,000	3,078,000
NET LOSS	$ (52,602,000)	$ (6,964,000)	$ (69,238,000)	$ (13,615,000)
Net loss attributable to common stockholders - basic and diluted
Basic and diluted loss per common share (in dollars per share)	$ (1.41)	$ (0.20)	$ (1.87)	$ (0.49)
Weighted-average number of shares outstanding, basic and diluted (in shares)	37,386,981	35,530,759	37,059,516	27,571,287

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($)	Total	Common Stock [Member]	Common Stock [Member] Mobcrush Acquisition [Member]	Common Stock [Member] Bannerfy Acquisition [Member]	Common Stock [Member] January 2021 Offering [Member]	Common Stock [Member] February 2021 Offering [Member]	Common Stock [Member] March 2021 Offering [Member]	Common Stock [Member] Mobcrush Acquisition [Member] Mobcrush Acquisition [Member]	Common Stock [Member] Sales Agreement [Member]	Additional Paid-in Capital [Member]	Additional Paid-in Capital [Member] Mobcrush Acquisition [Member]	Additional Paid-in Capital [Member] Bannerfy Acquisition [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] Mobcrush Acquisition [Member] Mobcrush Acquisition [Member]	Additional Paid-in Capital [Member] Sales Agreement [Member]	Retained Earnings [Member]
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		0
Equity Consideration at closing – shares of common stock (in shares)				415,855				12,067,571
Stock-based compensation (in shares)		295,570
Other (Note 6) (in shares)		0
Balance (in shares) at Sep. 30, 2021		35,778,259
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
Common stock issued for Acquisition (Note 4)								$ 12,000				$ 1,768,000				$ 59,843,000
Other		0															$ (8,000)
Stock-based compensation										1,608,000
Stock option exercises										111,000
Net loss	$ (13,615,000)																	(13,615,000)
Balance, end of period at Sep. 30, 2021	94,058,000	$ 45,000								212,172,000								(118,159,000)
Balance (in shares) at Jun. 30, 2021		35,340,633
Issuance of common stock (in shares)					0	0	0		0
Equity Consideration at closing – shares of common stock (in shares)				415,855				0
Stock-based compensation (in shares)		21,771
Other (Note 6) (in shares)		0
Balance (in shares) at Sep. 30, 2021		35,778,259
Balance at Jun. 30, 2021		$ 45,000								209,703,000								(111,195,000)
Issuance of common stock					$ 0	$ 0	$ 0						0	0	0
Common stock issued for Acquisition (Note 4)								$ 0				1,768,000				0
Other		0															(8,000)
Stock-based compensation										636,000
Stock option exercises										73,000
Net loss	(6,964,000)																	(6,964,000)
Balance, end of period at Sep. 30, 2021	$ 94,058,000	$ 45,000								212,172,000								(118,159,000)
Balance (in shares) at Dec. 31, 2021	36,809,187	36,809,187
Issuance of common stock (in shares)					0	0	0		331,064
Equity Consideration at closing – shares of common stock (in shares)				53,660				0
Stock-based compensation (in shares)		327,062
Other (Note 6) (in shares)		50,000
Balance (in shares) at Sep. 30, 2022	37,570,973	37,570,973
Balance at Dec. 31, 2021	$ 90,697,000	$ 46,000								215,943,000								(125,292,000)
Issuance of common stock					$ 0	$ 0	$ 0						0	0	0
Common stock issued for Acquisition (Note 4)								$ 0				220,000				$ 0
Other		1,000															320,000
Stock-based compensation										3,284,000
Stock option exercises										0
Net loss	(69,238,000)																	(69,238,000)
Balance, end of period at Sep. 30, 2022	$ 25,284,000	$ 47,000								219,767,000								(194,530,000)
Balance (in shares) at Jun. 30, 2022		37,043,778
Issuance of common stock (in shares)					0	0	0		323,639
Equity Consideration at closing – shares of common stock (in shares)			0	53,660
Stock-based compensation (in shares)		149,896
Other (Note 6) (in shares)		0
Balance (in shares) at Sep. 30, 2022	37,570,973	37,570,973
Balance at Jun. 30, 2022		$ 46,000								218,050,000								(141,928,000)
Issuance of common stock					$ 0	$ 0	$ 0						$ 0	$ 0	$ 0		$ 312,000
Common stock issued for Acquisition (Note 4)			$ 0								$ 0	$ 220,000
Other		1,000
Stock-based compensation										1,185,000
Stock option exercises										0
Net loss	$ (52,602,000)																	(52,602,000)
Balance, end of period at Sep. 30, 2022	$ 25,284,000	$ 47,000								$ 219,767,000								$ (194,530,000)

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Stockholders' Equity (Unaudited) (Parentheticals)	Sep. 30, 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

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (69,238,000)	$ (13,615,000)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	4,055,000	1,962,000
Stock-based compensation	3,284,000	1,609,000
Write off of intangible asset	423,000
Gain on loan forgiveness (Note 5)	0	(1,213,000)
Change in valuation allowance (Note 4)	0	(3,078,000)
Change in fair value of convertible notes (Note 5)	285,000	0
Amortization of convertible notes discount	120,000	0
Changes in assets and liabilities:
Accounts receivable	1,128,000	(1,664,000)
Prepaid expense and other current assets	(34,000)	(225,000)
Accounts payable and accrued expense	1,998,000	(78,000)
Deferred revenue	(42,000)	24,000
Deferred taxes	(46,000)	0
Accrued interest on note payable	31,000	5,000
Net cash used in operating activities	(16,036,000)	(16,273,000)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of property and equipment	(149,000)	(12,000)
Purchase of third-party game properties	(500,000)	0
Capitalization of software development costs	(766,000)	(560,000)
Acquisition of other intangible assets	(99,000)	(176,000)
Net cash used in investing activities	(1,514,000)	(658,000)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from issuance of common stock, net of issuance costs	320,000	33,390,000
Proceeds from convertible notes, net (Note 5)	4,000,000	0
Payments on convertible notes	(160,000)	0
Proceeds from common stock option exercises	0	111,000
Net cash provided by financing activities	4,160,000	33,501,000
(DECREASE) INCREASE IN CASH	(13,390,000)	16,570,000
Cash and Cash Equivalents - beginning of period	14,533,000	7,942,000
Cash and Cash Equivalents - end of period	1,143,000	24,512,000
Mobcrush Acquisition [Member]
CASH FLOWS FROM INVESTING ACTIVITIES
Cash acquired in connection with Mobcrush Acquisition (Note 4)	0	586,000
SUPPLEMENTAL NONCASH INVESTING AND FINANCING ACTIVITIES
Issuance of common stock in connection with Acquisition	0	59,855,000
Bannerfy Acquisition [Member]
CASH FLOWS FROM INVESTING ACTIVITIES
Cash paid in connection with Bannerfy Acquisition, net (Note 4)	0	(496,000)
SUPPLEMENTAL NONCASH INVESTING AND FINANCING ACTIVITIES
Issuance of common stock in connection with Acquisition	$ 220,000	$ 1,705,000

Note 1 - Description of Busines

Note 1 - Description of Business	9 Months Ended
	Sep. 30, 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. (doing business as, and hereinafter referred to as Superbiz ). 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	9 Months Ended
	Sep. 30, 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 September 30, 2022, three nine September 30, 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 revenue and expense 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, accounting for convertible debt, including estimates and assumptions used to calculate the fair value of debt instruments, 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. Including a noncash goodwill impairment charge of $42.0 million, the Company incurred net losses of $52.6 million and $69.2 million during the three nine September 30, 2022, third 2022 September 30, 2022. nine September 30, 2022, The Company had cash and cash equivalents of $1.1 million and $14.5 million as of September 30, 2022 December 31, 2021, may 19 205 40, 205 40” Management s Plans The Company experienced significant growth in fiscal year 2021 three 2022, As further described at Note 6, March 25, 2022, not In addition, on May 16, 2022, 5, three As further described at Note 6, September 2021, two may 3 September 3, 2021 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 We may may may not may may not 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 The Company generates revenue 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 revenue 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 September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Advertising and sponsorships $ 3,538,000 $ 2,360,000 $ 8,913,000 $ 3,279,000 Content sales 553,000 618,000 2,245,000 1,273,000 Direct to consumer 417,000 627,000 1,397,000 926,000 $ 4,508,000 $ 3,605,000 $ 12,555,000 $ 5,478,000 For the three nine September 30, 2022, three nine September 30, 2021, Cost of Revenue Cost of revenue 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 expense in the accompanying statements of operations. Advertising expense for the three nine September 30, 2022 three nine September 30, 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 expense includes the costs described below, incurred in connection with our audience acquisition and viewership expansion activities. Engineering, technology and development related operating expense includes (i) allocated internal engineering personnel expense, including salaries, noncash stock compensation, taxes and benefits, (ii) third Fair Value Measurements Fair value is defined as the exchange price that would be received from selling an asset or paid to transfer a liability in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The Company measures financial assets and liabilities at fair value at each reporting period using a fair value hierarchy which requires the Company to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. A financial instrument’s classification within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. Three levels of inputs may Level 1. Level 2 Level 3. no Certain assets and liabilities are required to be recorded at fair value on a recurring basis, including derivative financial instruments and convertible notes payable recorded at fair value (Note 5 5, September 30, 2022 3 may Derivative Financial Instruments The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the consolidated statements of operations. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is reassessed at the end of each reporting period. Equity instruments that are initially classified as equity that become subject to reclassification are reclassified to a liability at the fair value of the instrument on the reclassification date. Derivative instrument liabilities are classified in the balance sheet as current or non-current based on whether or not 12 Derivative liabilities are adjusted to reflect fair value at each period end, with any increase or decrease in the fair value being recorded in the statement of operations. 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 Other assets of a reporting unit that are held and used may 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” September 30, 2022 At September 30, 2022, At September 30, 2022, third 2022. 2021, not However, three September 30, 2022, September 30, 2022, September 30, 2022 September 30, 2022 September 30, 2022 We utilized the market capitalization of the Company as of September 30, 2022, 1 September 30, 2022 September 30, 2022. September 30, 2022, September 30, 2022, September 30, 2022. September 30, 2022, three nine September 30, 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 nine September 30, 2022. Noncash stock-based compensation expense for the periods presented was included in the following financial statement line items: Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Sales, marketing and advertising $ 295,000 $ 289,000 $ 776,000 $ 708,000 Engineering, technology and development 114,000 41,000 377,000 98,000 General and administrative 776,000 306,000 2,131,000 803,000 Total noncash stock compensation expense $ 1,185,000 $ 636,000 $ 3,284,000 $ 1,609,000 Financing Costs Specific incremental costs directly attributable to a proposed or actual offering of securities are deferred and charged against the gross proceeds of the equity financing. In the event that the proposed or actual equity financing is not not September 30, 2022. Specific incremental costs directly attributable to a proposed or actual debt offering are reported in the balance sheet as a direct deduction from the face amount of the debt instrument. In the event that the proposed or actual debt financing is not not three nine September 30, 2022 $123,000 Convertible Debt The Company evaluates its convertible notes to determine if those contracts or embedded components of those contracts qualify as derivatives under ASC 815, 815” 815 In the event that the fair value option election is not not Fair Value Option ( FVO ) Election. 5 825, 825” 815. 825 not 825, not 825, 5, 825, 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 September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Number of customers > 10% of revenue / percent of revenue Two / 26% Two / 34% One / 12% Two / 25% September 30, 2022 December 31, 2021 Number of customers > 10% of accounts receivable / percent of accounts receivable Two / 41% Three / 35% Number of vendors > 10% of accounts payable / percent of accounts payable - / -% 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 common stock potentially issuable in connection with the conversion of outstanding convertible notes payable, employee stock options, warrants issued to employees and non-employees in exchange for services and warrants issued in connection with financings. Common stock underlying all outstanding stock options, restricted stock units and warrants, totaling 6,787,000 and 5,041,000 at September 30, 2022 December 31, 2021, September 30, 2022 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	9 Months Ended
	Sep. 30, 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: September 30, December 31, 2022 2021 Partner and customer relationships $ 13,376,000 $ 13,376,000 Capitalized software development costs 5,106,000 4,339,000 Capitalized third-party game property costs 500,000 - 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 739,000 1,141,000 30,417,000 29,552,000 Less: accumulated amortization (9,206,000 ) (5,309,000 ) Intangible and other assets, net $ 21,211,000 $ 24,243,000 Amortization expense for the three nine September 30, 2022 three nine September 30, 2021 three nine September 30, 2022 three nine September 30, 2021 During the nine September 30, 2022, Anime Battlegrounds X third 5 During the three September 30, 2022, three nine September 30, 2022. The Company expects to record amortization of intangible assets for the year ending December 31, 2022 For the years ending December 31, 2022 Remaining $ 1,315,000 2023 5,051,000 2024 4,650,000 2025 4,050,000 2026 2,947,000 Thereafter 3,198,000 $ 21,211,000

Note 4 - Acquisitions

Note 4 - Acquisitions	9 Months Ended
	Sep. 30, 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 revenue and net loss for Mobcrush on a stand-alone basis for the three nine September 30, 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 an 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 expense (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 (see Note 3) 7 500,000 Customer relationships 5 500,000 Total intangible assets acquired $ 19,500,000 Aggregated amortization expense for the three nine September 30, 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 September 30, 2022, 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 an 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 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 expense, 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 Replacement Cost Method 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 nine September 30, 2021. $3,073,000, The following unaudited pro forma combined results of operations for the periods presented are provided for illustrative purposes only. The unaudited pro forma combined statements of operations for the three nine September 30, 2021 2020, January 1, 2020. not Three Months Ended September 30, Nine Months Ended September 30, 2021 2020 2021 2020 Revenue $ 3,605,000 $ 2,138,000 $ 8,782,000 $ 5,765,000 Net Loss (6,964,000 ) (6,468,000 ) (16,119,000 ) (21,895,000 ) Pro forma adjustments primarily relate to the amortization of identifiable intangible assets acquired over the estimated economic useful life as described above, the expensing of stock options issued to former Mobcrush employees acquired in connection with the Merger, the exclusion of interest expense related to convertible debt of Mobcrush not three June 30, 2021, not Acquisition of Bannerfy, LTD On August 11, 2021, August 24, 2021 ( Pursuant to the Bannerfy Purchase Agreement, upon the consummation of the Bannerfy Acquisition (the “Bannerfy Closing”), the Company paid an initial payment (subject to a holdback as described below) of $2.45 million (the “Bannerfy Closing Consideration”), paid or to be paid as follows (i) $525,000 in the form of a cash payment, and (ii) $1.92 million in the form of shares of the Company’s common stock, at a price per share of $4.10, the closing price of the Company’s common stock on the effective date of the Bannerfy Purchase Agreement, as reported on the Nasdaq Capital Market. Pursuant to the terms of the Bannerfy Purchase Agreement, $275,000 of the Bannerfy Closing Consideration (“Holdback Amount”), was withheld from the Bannerfy Closing Consideration to satisfy any indemnifiable losses incurred by the Company (as defined in the Bannerfy Purchase Agreement) prior to the first no first three September 30, 2022, $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”), was 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 nine September 30, 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 23.48 % 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 nine September 30, 2022 not Acquisition of Superbiz Co. On October 4, 2021 ( At closing, the Company paid an aggregate total of $6.0 million to Superbiz and the Founders (the “Superbiz Closing Consideration”), of which $3.0 million was paid in the form of cash (the “Superbiz 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 Superbiz Closing Date, as reported on the Nasdaq Capital Market (the “Superbiz Stock Consideration”). Pursuant to the terms and subject to the conditions of the Superbiz Purchase Agreement, up to an aggregate amount $11.5 million will be payable to Superbiz and the Founders in connection with the achievement of certain revenue milestones for the period from the Superbiz Closing Date until December 31, 2022 ( December 31, 2023 ( The Superbiz Acquisition was approved by the board of directors of each of the Company and Superbiz and was approved by the stockholders of Superbiz. In accordance with the acquisition method of accounting, the financial results of Super League presented herein include the financial results of Superbiz subsequent to the Superbiz Closing Date. Disclosure of revenue and net loss for Superbiz on a stand-alone basis for the three nine September 30, 2022 not one The Company determined that the Superbiz Acquisition constitutes a business acquisition as defined by ASC 805. 805. 820. Transaction costs incurred by the Company relating to the Superbiz 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 Superbiz 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 Superbiz 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 Superbiz 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 an estimate of the fair value of the assets acquired and the liabilities assumed by the Company in connection with the Superbiz 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 Superbiz: 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 nine September 30, 2022, Management is primarily responsible for determining the fair value of the tangible and identifiable intangible assets acquired and liabilities assumed as of the Superbiz Closing Date. Management considered a number of factors, including reference to an 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 discounted cash flow analysis which estimated the future net cash flows expected to result from the respective assets acquired as of the Superbiz 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 Superbiz 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 1, The Company hired the Founders of Superbiz in connection with the Superbiz Acquisition. Pursuant to the provisions of the Superbiz Purchase Agreement, in the event that a Founder ceases to be an employee during any of the Superbiz Earn Out Periods, as a consequence of his resignation without good cause, or termination for cause, the Superbiz Contingent Consideration will be reduced by one 50% 805, not September 30, 2022, September 30, 2022, September 30, 2022), three nine September 30, 2022. 480, For tax purposes, consistent with the accounting for book purposes, the Superbiz 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 Superbiz operations commenced in December 2020. not not

Note 5 - Note Payable

Note 5 - Note Payable	9 Months Ended
	Sep. 30, 2022
Notes to Financial Statements
Debt Disclosure [Text Block]	5. NOTE PAYABLE Convertible Notes Payable at Fair Value On May 16, 2022, three 12 no may may, 90% ten In addition, the Company may March 25, 2022 not may, In the event of a change of control, the Note Holders may x x 1 2 x In the event of the occurrence of an event of default, the Note Holders may X 1 2 may, Under the Notes, the Company is subject to certain customary affirmative and negative covenants regarding the incurrence of indebtedness, the existence of liens, the repayment of indebtedness, the payment of cash in respect of dividends, distributions or redemptions, and the transfer of assets, among other matters. The Notes are subject to a most favored nation provision and standard adjustments in the event of any stock split, stock dividend, stock combination, recapitalization or other similar transaction. If the Company issues or sells, or enters into any agreement to issue or sell, any variable rate securities, including by way of one not Concurrently with the SPA, the Company and the Note Holders entered into a registration rights agreement, pursuant to which the Company agreed to file a Registration Statement on Form S- 3 30 During the three nine September 30, 2022, September 30, 2022. The Notes were issued with an original issue discount of $320,000, or 8%, which is recorded as an adjustment to the carrying amount of the Notes. The original issue discount is amortized using the interest method over the contractual term of the Notes and reflected as interest expense in the statement of operations. Total amortization of original issue discount was $39,000 and $120,000, for the three nine September 30, 2022. The Company elected to utilize the FVO to account for the Notes, which is included in current liabilities. Principal payments on the Notes totaled $160,000 as of September 30, 2022. three nine September 30, 2022. May 16, 2022 June 30, 2022 September 30, 2022 Stock price $ 1.27 $ 1.02 $ 0.68 Volatility 82 % 83 % 82 % Risk free rate 2.1 % 2.7 % 3.1 % Dividend rate - - - Implied yield 20.7 % 23.9 % 23.4 % Estimated Fair value of Notes, including OID, excluding accrued interest 4,000,000 3,986,000 4,245,000 Change in fair value NA (49,000 ) 334,000 PPP Loan On May 4, 2020, May 4, 2022, The PPP Loan was accounted for as a financial liability in accordance with ASC 470, 470” 1 2 In May 2021, nine September 30, 2021.

Note 6 - Stockholders' Equity

Note 6 - Stockholders' Equity	9 Months Ended
	Sep. 30, 2022
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	6. STOCKHOLDERS EQUITY Financing Activities For the Three and nine September 30, 2022: Common Stock Purchase Agreement On March 25, 2022, not nine September 30, 2022, 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 and Nine Months Ended September 30, 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 three nine September 30, 2022 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	9 Months Ended
	Sep. 30, 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 issued and determined that, except as set forth below, no

Significant Accounting Policies

Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 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 September 30, 2022, three nine September 30, 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 revenue and expense 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, accounting for convertible debt, including estimates and assumptions used to calculate the fair value of debt instruments, 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. Including a noncash goodwill impairment charge of $42.0 million, the Company incurred net losses of $52.6 million and $69.2 million during the three nine September 30, 2022, third 2022 September 30, 2022. nine September 30, 2022, The Company had cash and cash equivalents of $1.1 million and $14.5 million as of September 30, 2022 December 31, 2021, may 19 205 40, 205 40” Management s Plans The Company experienced significant growth in fiscal year 2021 three 2022, As further described at Note 6, March 25, 2022, not In addition, on May 16, 2022, 5, three As further described at Note 6, September 2021, two may 3 September 3, 2021 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 We may may may not may may not
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 The Company generates revenue 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 revenue 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 September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Advertising and sponsorships $ 3,538,000 $ 2,360,000 $ 8,913,000 $ 3,279,000 Content sales 553,000 618,000 2,245,000 1,273,000 Direct to consumer 417,000 627,000 1,397,000 926,000 $ 4,508,000 $ 3,605,000 $ 12,555,000 $ 5,478,000 For the three nine September 30, 2022, three nine September 30, 2021,
Cost of Goods and Service [Policy Text Block]	Cost of Revenue Cost of revenue 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 expense in the accompanying statements of operations. Advertising expense for the three nine September 30, 2022 three nine September 30, 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 expense includes the costs described below, incurred in connection with our audience acquisition and viewership expansion activities. Engineering, technology and development related operating expense includes (i) allocated internal engineering personnel expense, including salaries, noncash stock compensation, taxes and benefits, (ii) third
Fair Value Measurement, Policy [Policy Text Block]	Fair Value Measurements Fair value is defined as the exchange price that would be received from selling an asset or paid to transfer a liability in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The Company measures financial assets and liabilities at fair value at each reporting period using a fair value hierarchy which requires the Company to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. A financial instrument’s classification within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. Three levels of inputs may Level 1. Level 2 Level 3. no Certain assets and liabilities are required to be recorded at fair value on a recurring basis, including derivative financial instruments and convertible notes payable recorded at fair value (Note 5 5, September 30, 2022 3 may
Derivatives, Policy [Policy Text Block]	Derivative Financial Instruments The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the consolidated statements of operations. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is reassessed at the end of each reporting period. Equity instruments that are initially classified as equity that become subject to reclassification are reclassified to a liability at the fair value of the instrument on the reclassification date. Derivative instrument liabilities are classified in the balance sheet as current or non-current based on whether or not 12 Derivative liabilities are adjusted to reflect fair value at each period end, with any increase or decrease in the fair value being recorded in the statement of operations.
Business Combinations Policy [Policy Text Block]	Acquisitions Acquisition Method. 805, 805” Cost Accumulation Model. not 805 not third not Contingent consideration, representing an obligation of the acquirer to transfer additional assets or equity interests to the seller if future events occur or conditions are met, is recognized when probable and reasonably estimable. Contingent consideration recognized is included in the initial cost of the assets acquired, with subsequent changes in the recorded amount of contingent consideration recognized as an adjustment to the cost basis of the acquired assets. Subsequent changes are allocated to the acquired assets based on their relative fair value. Depreciation and/or amortization of adjusted assets are recognized as a cumulative catch-up adjustment, as if the additional amount of consideration that is no Contingent consideration that is paid to sellers that remain employed by the acquirer and linked to future services is generally considered compensation cost and recorded in the statement of operations in the post-combination period.
Intangible Assets, Finite-Lived, Policy [Policy Text Block]	Intangible Assets Intangible assets primarily consist of (i) internal-use software development costs, (ii) domain name, copyright and patent registration costs, (iii) commercial licenses and branding rights, (iv) developed technology acquired, (v) partner, customer, creator and influencer related intangible assets acquired and (vi) other intangible assets, which are recorded at cost (or in accordance with the acquisition method or cost accumulation methods described above) and amortized using the straight-line method over the estimated useful lives of the assets, ranging from three Software development costs incurred to develop internal-use software during the application development stage are capitalized and amortized on a straight-line basis over the software’s estimated useful life, which is generally three
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 Other assets of a reporting unit that are held and used may 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” September 30, 2022 At September 30, 2022, At September 30, 2022, third 2022. 2021, not However, three September 30, 2022, September 30, 2022, September 30, 2022 September 30, 2022 September 30, 2022 We utilized the market capitalization of the Company as of September 30, 2022, 1 September 30, 2022 September 30, 2022. September 30, 2022, September 30, 2022, September 30, 2022. September 30, 2022, three nine September 30, 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 nine September 30, 2022. Noncash stock-based compensation expense for the periods presented was included in the following financial statement line items: Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Sales, marketing and advertising $ 295,000 $ 289,000 $ 776,000 $ 708,000 Engineering, technology and development 114,000 41,000 377,000 98,000 General and administrative 776,000 306,000 2,131,000 803,000 Total noncash stock compensation expense $ 1,185,000 $ 636,000 $ 3,284,000 $ 1,609,000
Stockholders' Equity, Policy [Policy Text Block]	Financing Costs Specific incremental costs directly attributable to a proposed or actual offering of securities are deferred and charged against the gross proceeds of the equity financing. In the event that the proposed or actual equity financing is not not September 30, 2022. Specific incremental costs directly attributable to a proposed or actual debt offering are reported in the balance sheet as a direct deduction from the face amount of the debt instrument. In the event that the proposed or actual debt financing is not not three nine September 30, 2022 $123,000
Derivatives, Embedded Derivatives [Policy Text Block]	Convertible Debt The Company evaluates its convertible notes to determine if those contracts or embedded components of those contracts qualify as derivatives under ASC 815, 815” 815 In the event that the fair value option election is not not Fair Value Option ( FVO ) Election. 5 825, 825” 815. 825 not 825, not 825, 5, 825, 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 September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Number of customers > 10% of revenue / percent of revenue Two / 26% Two / 34% One / 12% Two / 25% September 30, 2022 December 31, 2021 Number of customers > 10% of accounts receivable / percent of accounts receivable Two / 41% Three / 35% Number of vendors > 10% of accounts payable / percent of accounts payable - / -% 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 common stock potentially issuable in connection with the conversion of outstanding convertible notes payable, employee stock options, warrants issued to employees and non-employees in exchange for services and warrants issued in connection with financings. Common stock underlying all outstanding stock options, restricted stock units and warrants, totaling 6,787,000 and 5,041,000 at September 30, 2022 December 31, 2021, September 30, 2022
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)	9 Months Ended
	Sep. 30, 2022
Notes Tables
Disaggregation of Revenue [Table Text Block]	Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Advertising and sponsorships $ 3,538,000 $ 2,360,000 $ 8,913,000 $ 3,279,000 Content sales 553,000 618,000 2,245,000 1,273,000 Direct to consumer 417,000 627,000 1,397,000 926,000 $ 4,508,000 $ 3,605,000 $ 12,555,000 $ 5,478,000
Disclosure of Share-Based Compensation Arrangements by Share-Based Payment Award [Table Text Block]	Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Sales, marketing and advertising $ 295,000 $ 289,000 $ 776,000 $ 708,000 Engineering, technology and development 114,000 41,000 377,000 98,000 General and administrative 776,000 306,000 2,131,000 803,000 Total noncash stock compensation expense $ 1,185,000 $ 636,000 $ 3,284,000 $ 1,609,000
Schedules of Concentration of Risk, by Risk Factor [Table Text Block]	Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Number of customers > 10% of revenue / percent of revenue Two / 26% Two / 34% One / 12% Two / 25% September 30, 2022 December 31, 2021 Number of customers > 10% of accounts receivable / percent of accounts receivable Two / 41% Three / 35% Number of vendors > 10% of accounts payable / percent of accounts payable - / -% One / 21%

Note 3 - Intangible and Other_2

Note 3 - Intangible and Other Assets (Tables)	9 Months Ended
	Sep. 30, 2022
Notes Tables
Schedule of Finite-Lived Intangible Assets [Table Text Block]	September 30, December 31, 2022 2021 Partner and customer relationships $ 13,376,000 $ 13,376,000 Capitalized software development costs 5,106,000 4,339,000 Capitalized third-party game property costs 500,000 - 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 739,000 1,141,000 30,417,000 29,552,000 Less: accumulated amortization (9,206,000 ) (5,309,000 ) Intangible and other assets, net $ 21,211,000 $ 24,243,000
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	For the years ending December 31, 2022 Remaining $ 1,315,000 2023 5,051,000 2024 4,650,000 2025 4,050,000 2026 2,947,000 Thereafter 3,198,000 $ 21,211,000

Note 4 - Acquisitions (Tables)

Note 4 - Acquisitions (Tables)	9 Months Ended
	Sep. 30, 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 Superbiz 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 expense (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 (see Note 3) 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 23.48 % Estimated net deferred tax liability – Pursuant to ASC 740 (1) $ (556,000 )
Business Acquisition, Pro Forma Information [Table Text Block]	Three Months Ended September 30, Nine Months Ended September 30, 2021 2020 2021 2020 Revenue $ 3,605,000 $ 2,138,000 $ 8,782,000 $ 5,765,000 Net Loss (6,964,000 ) (6,468,000 ) (16,119,000 ) (21,895,000 )

Note 5 - Note Payable (Tables)

Note 5 - Note Payable (Tables)	9 Months Ended
	Sep. 30, 2022
Notes Tables
Fair Value Measurement Inputs and Valuation Techniques [Table Text Block]	May 16, 2022 June 30, 2022 September 30, 2022 Stock price $ 1.27 $ 1.02 $ 0.68 Volatility 82 % 83 % 82 % Risk free rate 2.1 % 2.7 % 3.1 % Dividend rate - - - Implied yield 20.7 % 23.9 % 23.4 % Estimated Fair value of Notes, including OID, excluding accrued interest 4,000,000 3,986,000 4,245,000 Change in fair value NA (49,000 ) 334,000

Note 2 - Summary of Significa_3

Note 2 - Summary of Significant Accounting Policies (Details Textual)		3 Months Ended		9 Months Ended		12 Months Ended
	Jan. 01, 2022 $ / shares shares	Sep. 30, 2022 USD ($) $ / shares	Sep. 30, 2021 USD ($)	Sep. 30, 2022 USD ($) $ / shares shares	Sep. 30, 2021 USD ($)	Dec. 31, 2021 USD ($) shares	Sep. 29, 2022 USD ($)	May 16, 2022 USD ($)	Mar. 25, 2022 USD ($)	Oct. 04, 2021 $ / shares	Sep. 03, 2021 USD ($)
Goodwill, Impairment Loss		$ 42,000,000	$ 0	$ 42,000,000	$ 0
Net Income (Loss) Attributable to Parent, Total		(52,602,000)	(6,964,000)	(69,238,000)	(13,615,000)
Retained Earnings (Accumulated Deficit), Total		(194,530,000)		(194,530,000)		$ (125,292,000)
Net Cash Provided by (Used in) Operating Activities, Total				(16,036,000)	(16,273,000)
Cash and Cash Equivalents, at Carrying Value, Total		1,143,000		1,143,000		14,533,000
Common Stock, Maximum Amount to Be Distributed Through Financial Institutions											$ 75,000,000
Advertising Expense		126,000	131,000	409,000	379,000
Goodwill, Ending Balance		$ 8,263,000		$ 8,263,000		$ 50,263,000	$ 50,300,000
Percentage of Change in Share Price		(34.00%)
Share Price (in dollars per share) | $ / shares		$ 0.68		$ 0.68						$ 2.91
Reporting Unit, Percentage of Carrying Amount in Excess of Fair Value		38%		38%
Reporting Unit, Fair Value Amount		$ 25,200,000		$ 25,200,000
Reporting Unit, Carrying Amount		67,300,000		67,300,000
Share-Based Payment Arrangement, Expense		1,185,000	$ 636,000	3,284,000	$ 1,609,000
Deferred Costs, Total		421,000		421,000
Payments of Financing Costs, Total		123,000		$ 123,000
Number of Reportable Segments				1
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares) | shares				6,787,000		5,041,000
Common Stock Potentially Issuable in Connection With the Conversion of Outstanding Convertible Notes Payable [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares) | shares				1,048,000
Performance Stock Units [Member]
Share-Based Payment Arrangement, Expense		$ 570,000		$ 1,691,000
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		34%	23%	33%	29%
Transferred over Time [Member]
Percentage of Revenue		66%	77%	67%	71%
Senior Convertible Notes [Member]
Notes Payable, Total								$ 4,320,000
Debt Instrument, Discount, Percent								8%
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		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Revenue	$ 4,508,000	$ 3,605,000	$ 12,555,000	$ 5,478,000
Advertising and Sponsorships [Member]
Revenue	3,538,000	2,360,000	8,913,000	3,279,000
Content Sales [Member]
Revenue	553,000	618,000	2,245,000	1,273,000
Direct To Consumer [Member]
Revenue	$ 417,000	$ 627,000	$ 1,397,000	$ 926,000

Note 2 - Summary of Significa_5

Note 2 - Summary of Significant Accounting Policies - Noncash Stock-based Compensation Expense (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Noncash stock compensation expense	$ 1,185,000	$ 636,000	$ 3,284,000	$ 1,609,000
Selling and Marketing Expense [Member]
Noncash stock compensation expense	295,000	289,000	776,000	708,000
Research and Development Expense [Member]
Noncash stock compensation expense	114,000	41,000	377,000	98,000
General and Administrative Expense [Member]
Noncash stock compensation expense	$ 776,000	$ 306,000	$ 2,131,000	$ 803,000

Note 2 - Summary of Significa_6

Note 2 - Summary of Significant Accounting Policies - Concentrations Risk (Details)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Number of customers	2	2	1	2
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | Two Customers [Member]
Concentration risk, percentage	26%	34%		25%
Revenue Benchmark [Member] | Customer Concentration Risk [Member] | One Customer [Member]
Concentration risk, percentage			12%
Accounts Receivable [Member] | Customer Concentration Risk [Member]
Number of customers			2		3
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Two Customers [Member]
Concentration risk, percentage			41%
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Three Customers [Member]
Concentration risk, percentage					35%
Accounts Payable [Member] | Supplier Concentration Risk [Member]
Number of customers					1
Accounts Payable [Member] | Supplier Concentration Risk [Member] | One Vendor [Member]
Concentration risk, percentage					21%

Note 3 - Intangible and Other_3

Note 3 - Intangible and Other Assets (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Amortization of Intangible Assets	$ 1,712,000	$ 1,110,000	$ 4,313,000	$ 1,857,000
Impairment of Intangible Assets, Finite-Lived			423,000
Anime Battlegrounds X [member]
Payments to Acquire Productive Assets, Total	500,000
Trademarks [Member]
Impairment of Intangible Assets, Finite-Lived	423,000		423,000
Cost of Sales [Member]
Amortization of Intangible Assets	$ 29,000	$ 33,000	$ 60,000	$ 49,000

Note 3 - Intangible and Other_4

Note 3 - Intangible and Other Assets - Intangible and Other Assets (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Intangible assets, gross	$ 30,417,000	$ 29,552,000
Less: accumulated amortization	(9,206,000)	(5,309,000)
Finite-Lived Intangible Assets, Net, Ending Balance	21,211,000	24,243,000
Customer Relationships [Member]
Intangible assets, gross	13,376,000	13,376,000
Capitalized Software Development Costs [Member]
Intangible assets, gross	5,106,000	4,339,000
Anime Battlegrounds X [member]
Intangible assets, gross	500,000	0
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	$ 739,000	$ 1,141,000

Note 3 - Intangible and Other_5

Note 3 - Intangible and Other Assets - Schedule of Intangible Assets Future Amortization Expenses (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
2022 Remaining	$ 1,315,000
2023	5,051,000
2024	4,650,000
2025	4,050,000
2026	2,947,000
Thereafter	3,198,000
Finite-Lived Intangible Assets, Net, Ending Balance	$ 21,211,000	$ 24,243,000

Note 4 - Acquisitions (Details

Note 4 - Acquisitions (Details Textual)				3 Months Ended			8 Months Ended	9 Months Ended
	Oct. 04, 2021 USD ($) $ / shares	Aug. 24, 2021 USD ($) $ / shares	Jun. 01, 2021 USD ($) $ / shares shares	Sep. 30, 2022 USD ($) $ / shares shares	Sep. 30, 2021 USD ($)	Jun. 30, 2021 USD ($)	Aug. 24, 2021 USD ($) $ / shares	Sep. 30, 2022 USD ($) $ / shares shares	Sep. 30, 2021 USD ($)	Dec. 31, 2021 $ / shares
Common Stock, Par or Stated Value Per Share (in dollars per share) | $ / shares				$ 0.001				$ 0.001		$ 0.001
Preferred Stock, Par or Stated Value Per Share (in dollars per share) | $ / shares				$ 0.001				$ 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				$ 1,712,000	$ 1,110,000			$ 4,313,000	$ 1,857,000
Income Tax Expense (Benefit), Total				$ 0	(5,000)			$ (46,000)	$ (3,078,000)
Share Price (in dollars per share) | $ / shares	$ 2.91			$ 0.68				$ 0.68
Merger Agreement [Member]
Income Tax Expense (Benefit), Total					$ (3,073,000)	$ (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				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				$ 1,221,000				$ 2,853,000
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				330,000
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%					8%
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High, Percent, Year One		38%					38%
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High, Percent, Year Two		54%					54%
Business Combination, Contingent Consideration, Percent Payable in Cash		21%					21%
Business Combination, Contingent Consideration, Percent Payable in Common Stock		79%					79%
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%
Bannerfy Acquisition [Member] | Developed Technology Rights [Member]
Finite-Lived Intangible Asset, Useful Life (Year)		7 years
Bloxbiz [Member]
Business Combination, Acquisition Related Costs	$ 47,000
Amortization of Intangible Assets				$ 102,000				306,000
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
Compensation Expense, Excluding Cost of Good and Service Sold								$ 1,836,000
Bloxbiz [Member] | Common Stock Issued As Contingent Consideration [Member]
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares) | shares								512,000
Business Acquisition, Share Price (in dollars per share) | $ / shares				$ 0.68				$ 0.68
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
Superbiz [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 ($)	Sep. 30, 2022	Sep. 29, 2022	Dec. 31, 2021	Oct. 04, 2021	Aug. 24, 2021	Jun. 01, 2021
Goodwill	$ 8,263,000	$ 50,300,000	$ 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					$ 2,512,000	19,500,000
Accounts payable and accrued expense						(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	$ 2,512,000	$ 19,500,000
Intangible assets acquired	0	2,635,000
Intangible assets acquired	(2,512,000)	(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	$ (2,368,000)	$ (10,983,000)
Estimated tax rate	23.48%	27.98%
Estimated net deferred tax liability		$ (3,073,000)
Bannerfy Acquisition [Member]
Estimated net operating loss carryforwards – Mobcrush	$ 144,000
Estimated net operating loss carryforwards – Mobcrush	144,000
Estimated net deferred tax liability	$ (556,000)

Note 4 - Acquisitions - Pro For

Note 4 - Acquisitions - Pro Forma Combined Statements of Operations (Details) - Mobcrush Acquisition [Member] - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Revenue	$ 3,605,000	$ 2,138,000	$ 8,782,000	$ 5,765,000
Net Loss	$ (6,964,000)	$ (6,468,000)	$ (16,119,000)	$ (21,895,000)

Note 5 - Note Payable (Details

Note 5 - Note Payable (Details Textual) - USD ($)			3 Months Ended		9 Months Ended
	May 16, 2022	May 04, 2020	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Gain (Loss) on Extinguishment of Debt, Total			$ 0	$ 0	$ 0	$ 1,213,000
Securities Purchase Agreement [Member] | Note Holders [Member]
Debt Instrument, Face Amount	$ 4,320,000
Debt Instrument, Discount, Percent	8%		8%		8%
Debt Instrument, Interest Rate, Stated Percentage	9%
Debt Instrument, Term (Month)	12 months
Debt Instrument, Convertible, Conversion Price (in dollars per share)	$ 4
Percentage of Common Stock Outstanding	19.99%
Debt Instrument, Redemption Price, Percentage Requirement	50%
Debt Instrument, Redemption Price, Percentage	110%
Interest Expense, Debt, Total			$ 96,000		$ 145,000
Interest Paid, Excluding Capitalized Interest, Operating Activities			97,000		114,000
Debt Instrument, Increase, Accrued Interest					31,000
Debt Instrument, Unamortized Discount, Total			320,000		320,000
Amortization of Debt Discount (Premium)			$ 39,000		120,000
Debt Instrument, Periodic Payment, Principal					$ 160,000
Paycheck Protection Program CARES Act [Member]
Debt Instrument, Interest Rate, Stated Percentage		1%
Proceeds from Notes Payable, Total		$ 1,200,047
Gain (Loss) on Extinguishment of Debt, Total						$ 1,213,000

Note 5 - Note Payable - Assumpt

Note 5 - Note Payable - Assumptions for Note Valuation Using Binomial Lattice Model (Details) - Note Holders [Member] - Securities Purchase Agreement [Member]	Sep. 30, 2022 USD ($)	Jun. 30, 2022 USD ($)	May 16, 2022 USD ($)
Estimated Fair value of Notes, including OID, excluding accrued interest	$ 4,245,000	$ 3,986,000	$ 4,000,000
Change in fair value	$ 334,000	$ (49,000)
Measurement Input, Share Price [Member]
Debt instrument, measurement input	0.68	1.02	1.27
Measurement Input, Price Volatility [Member]
Debt instrument, measurement input	0.82	0.83	0.82
Measurement Input, Risk Free Interest Rate [Member]
Debt instrument, measurement input	0.031	0.027	0.021
Measurement Input, Expected Dividend Rate [Member]
Debt instrument, measurement input	0	0	0
Measurement Input, Implied Rate [Member]
Debt instrument, measurement input	0.234	0.239	0.207

Note 6 - Stockholders' Equity (

Note 6 - Stockholders' Equity (Details Textual) - USD ($)		1 Months Ended			3 Months Ended	9 Months Ended
	Mar. 25, 2022	Mar. 31, 2021	Feb. 28, 2021	Jan. 31, 2021	Sep. 30, 2022	Sep. 30, 2022	Sep. 30, 2021	Sep. 03, 2021
Proceeds From Issuance of Common Stock, Net of Issuance Costs						$ 320,000	$ 33,390,000
Common Stock, Maximum Amount to Be Distributed Through Financial Institutions								$ 75,000,000
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
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					7,425
Stock Issued During Period, Value, New Issues	$ 100,000
Shares Issued, Price Per Share (in dollars per share)					$ 1.11	$ 1.11
Proceeds From Issuance of Common Stock, Net of Issuance Costs						$ 8,000
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%
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%
Agents [Member] | Sales Agreement [Member]
Stock Issued During Period, Shares, New Issues (in shares)					323,639	323,639
Shares Issued, Price Per Share (in dollars per share)					$ 0.99	$ 0.99
Proceeds From Issuance of Common Stock, Net of Issuance Costs					$ 312,000	$ 312,000
Common Stock, Maximum Amount to Be Distributed Through Financial Institutions								$ 75,000,000
Financial Institutions, Commission Rate								3%