Document And Entity Information
Document And Entity Information | 6 Months Ended |
Jun. 30, 2019 | |
Document Information [Line Items] | |
Entity Registrant Name | Tapinator, Inc. |
Entity Central Index Key | 0001647170 |
Entity Filer Category | Non-accelerated Filer |
Entity Emerging Growth Company | true |
Entity Ex Transition Period | true |
Entity Small Business | true |
Document Type | S-1 |
Document Period End Date | Jun. 30, 2019 |
Document Fiscal Year Focus | 2019 |
Document Fiscal Period Focus | FY |
Amendment Flag | false |
Consolidated Balance Sheets
Consolidated Balance Sheets - USD ($) | Dec. 31, 2018 | Dec. 31, 2017 |
Current assets: | ||
Cash | $ 871,312 | $ 246,755 |
Accounts receivable | 227,803 | 333,090 |
Prepaid expenses | 215,216 | 177,829 |
Total current assets | 1,314,331 | 757,674 |
Property and equipment, net | 7,583 | 14,412 |
Software development cost, net | 878,815 | 1,026,548 |
Investments | 5,000 | 5,000 |
Security deposits | 22,698 | 22,698 |
Total assets | 2,228,427 | 1,826,332 |
Current liabilities: | ||
Accounts payable and accrued expenses | 160,484 | 155,366 |
Due to related parties | 187,932 | 100,115 |
Deferred Revenue | 481,886 | 442,831 |
Accrued interest | 86,400 | |
Senior convertible debenture, net of debt discount | 1,316,882 | |
Total current liabilities | 830,302 | 2,101,594 |
Long term liabilities: | ||
Deferred Revenue | 229,682 | |
Total liabilities | 1,059,984 | 2,101,594 |
Commitments and contingencies (see Note 12) | ||
Stockholders' Equity (Deficit): | ||
Common stock, $0.001 par value; 250,000,000 shares authorized; 87,979,526 and 59,459,303 shares issued and outstanding at December 31, 2018 and 2017, respectively | 87,980 | 59,459 |
Additional paid-in capital | 12,047,650 | 7,535,969 |
Accumulated deficit | (10,967,187) | (7,970,693) |
Stockholders' equity (deficit) attributable to Tapinator, Inc. | 1,168,443 | (375,262) |
Non-controlling interest | 100,000 | |
Total stockholders' equity (deficit) | 1,168,443 | (275,262) |
Total liabilities and stockholders' equity (deficit) | 2,228,427 | 1,826,332 |
Series A Convertible Preferred Stock [Member] | ||
Stockholders' Equity (Deficit): | ||
Preferred stock | 1 | |
Series A-1 Convertible Preferred Stock [Member] | ||
Stockholders' Equity (Deficit): | ||
Preferred stock | 2 | |
Series B Preferred Stock [Member] | ||
Stockholders' Equity (Deficit): | ||
Preferred stock |
Consolidated Balance Sheets (Pa
Consolidated Balance Sheets (Parentheticals) - $ / shares | Jun. 30, 2019 | Dec. 31, 2018 | Sep. 07, 2018 | Feb. 23, 2018 | Jan. 23, 2018 | Jan. 22, 2018 | Dec. 31, 2017 |
Preferred stock, par value (in dollars per share) | $ 0.001 | $ 0.001 | |||||
Preferred stock, shares designated (in shares) | 1,532,500 | 1,532,500 | |||||
Preferred stock, shares outstanding (in shares) | 0 | ||||||
Common stock, par value (in dollars per share) | $ 0.001 | $ 0.001 | $ 0.001 | ||||
Common stock, shares authorized (in shares) | 250,000,000 | 250,000,000 | 250,000,000 | 150,000,000 | 250,000,000 | ||
Common stock, shares issued (in shares) | 87,979,526 | 87,979,526 | 59,459,303 | ||||
Common stock, shares outstanding (in shares) | 87,979,526 | 87,979,526 | 59,459,303 | ||||
Series A Convertible Preferred Stock [Member] | |||||||
Preferred stock, par value (in dollars per share) | $ 0.001 | $ 0.001 | $ 0.001 | ||||
Preferred stock, shares designated (in shares) | 0 | 840 | 840 | ||||
Preferred stock, shares issued (in shares) | 0 | 0 | 420 | ||||
Preferred stock, shares outstanding (in shares) | 0 | 0 | 420 | ||||
Series A-1 Convertible Preferred Stock [Member] | |||||||
Preferred stock, par value (in dollars per share) | $ 0.001 | $ 0.001 | $ 0.001 | ||||
Preferred stock, shares designated (in shares) | 0 | 1,500 | 1,500 | ||||
Preferred stock, shares issued (in shares) | 0 | 0 | 1,500 | ||||
Preferred stock, shares outstanding (in shares) | 0 | 0 | 1,500 | 1,500 | |||
Series B Preferred Stock [Member] | |||||||
Preferred stock, par value (in dollars per share) | $ 0.001 | $ 0.001 | $ 1,000 | $ 0.001 | |||
Preferred stock, shares designated (in shares) | 0 | 1,854 | 0 | ||||
Preferred stock, shares issued (in shares) | 0 | 0 | 0 | ||||
Preferred stock, shares outstanding (in shares) | 0 | 0 | 0 | 0 |
Consolidated Statements of Oper
Consolidated Statements of Operations - USD ($) | 3 Months Ended | 6 Months Ended | 12 Months Ended | |||||
Jun. 30, 2019 | Mar. 31, 2019 | Jun. 30, 2018 | Mar. 31, 2018 | Jun. 30, 2019 | Jun. 30, 2018 | Dec. 31, 2018 | Dec. 31, 2017 | |
Revenue | $ 1,345,595 | $ 733,673 | $ 2,158,650 | $ 1,622,361 | $ 2,872,278 | $ 3,141,360 | ||
Operating expenses: | ||||||||
Cost of revenue excluding depreciation and amortization | 429,517 | 250,412 | 728,567 | 543,765 | 884,202 | 1,033,452 | ||
Research and development | 35,972 | 78,805 | 79,515 | 155,231 | 243,694 | 140,772 | ||
Marketing and public relations | 234,585 | 109,814 | 421,223 | 173,735 | 377,917 | 518,099 | ||
General and administrative | 756,658 | 704,215 | 1,511,923 | 1,619,514 | 3,098,353 | 1,383,565 | ||
Impairment of capitalized software | 320,311 | 256,310 | ||||||
Amortization of software development costs | 156,303 | 142,014 | 341,002 | 271,023 | 614,130 | 709,615 | ||
Depreciation and amortization of other assets | 1,316 | 2,397 | 3,106 | 5,748 | 9,933 | 21,927 | ||
Total expenses | 1,614,351 | 1,287,657 | 3,085,336 | 2,769,016 | 5,548,540 | 4,063,740 | ||
Operating loss | (268,756) | (553,984) | (926,686) | (1,146,655) | (2,676,262) | (922,380) | ||
Other expenses | ||||||||
Amortization of debt discount | $ 187,876 | 187,876 | 187,876 | 1,404,254 | ||||
Interest expense, net | (3,565) | (732) | (1,792) | 134,601 | 132,356 | 533,511 | ||
Loss on extinguishment of debt | 830,001 | |||||||
Total other expenses | (3,565) | (732) | (1,792) | 322,477 | 320,232 | 2,767,766 | ||
Loss before income taxes | (265,191) | (553,252) | (924,894) | (1,469,132) | (2,996,494) | (3,690,146) | ||
Income taxes | 3,800 | 3,800 | 0 | |||||
Net loss | $ (265,191) | $ (659,703) | $ (557,052) | $ (915,880) | $ (924,894) | $ (1,472,932) | $ (2,996,494) | $ (3,690,146) |
Net loss per share: | ||||||||
Net loss per common share - basic and diluted (in dollars per share) | $ 0 | $ (0.01) | $ (0.01) | $ (0.02) | $ (0.03) | $ (0.06) | ||
Weighted average common shares outstanding - basic and diluted (in shares) | 87,979,526 | 94,190,787 | 87,979,526 | 86,377,007 | 90,976,652 | 58,478,481 |
Consolidated Statement of Stock
Consolidated Statement of Stockholders' Equity (Deficit) - USD ($) | Conversion of Series A1 Preferred Stock to Common Stock [Member]Common Stock [Member] | Conversion of Series A1 Preferred Stock to Common Stock [Member]Series A Convertible Preferred Stock [Member] | Conversion of Series A1 Preferred Stock to Common Stock [Member]Series A-1 Convertible Preferred Stock [Member] | Conversion of Series A1 Preferred Stock to Common Stock [Member]Preferred Stock [Member]Series B Preferred Stock [Member] | Conversion of Series A1 Preferred Stock to Common Stock [Member]Additional Paid-in Capital [Member] | Conversion of Series A1 Preferred Stock to Common Stock [Member] | Conversion Series A Preferred Stock, Senior Debenture and Accrued Interest to Series B Preferred Stock [Member]Common Stock [Member] | Conversion Series A Preferred Stock, Senior Debenture and Accrued Interest to Series B Preferred Stock [Member]Series A Convertible Preferred Stock [Member] | Conversion Series A Preferred Stock, Senior Debenture and Accrued Interest to Series B Preferred Stock [Member]Series A-1 Convertible Preferred Stock [Member] | Conversion Series A Preferred Stock, Senior Debenture and Accrued Interest to Series B Preferred Stock [Member]Preferred Stock [Member]Series B Preferred Stock [Member] | Conversion Series A Preferred Stock, Senior Debenture and Accrued Interest to Series B Preferred Stock [Member]Additional Paid-in Capital [Member] | Conversion Series A Preferred Stock, Senior Debenture and Accrued Interest to Series B Preferred Stock [Member] | Conversion Series B Stock to Common Stock [Member]Common Stock [Member] | Conversion Series B Stock to Common Stock [Member]Series A Convertible Preferred Stock [Member] | Conversion Series B Stock to Common Stock [Member]Series A-1 Convertible Preferred Stock [Member] | Conversion Series B Stock to Common Stock [Member]Preferred Stock [Member]Series B Preferred Stock [Member] | Conversion Series B Stock to Common Stock [Member]Additional Paid-in Capital [Member] | Conversion Series B Stock to Common Stock [Member] | Westpark Capital, Inc. Warrant [Member]Additional Paid-in Capital [Member] | Westpark Capital, Inc. Warrant [Member] | Common Stock [Member] | Series A Convertible Preferred Stock [Member] | Series A-1 Convertible Preferred Stock [Member] | Preferred Stock [Member]Series B Preferred Stock [Member] | Additional Paid-in Capital [Member] | Retained Earnings [Member] | Noncontrolling Interest [Member] | Total |
Balance (in shares) at Dec. 31, 2016 | 56,959,303 | 420 | ||||||||||||||||||||||||||
Balance at Dec. 31, 2016 | $ 56,959 | $ 1 | $ 5,344,918 | $ (4,280,547) | $ 1,121,331 | |||||||||||||||||||||||
Common shares issued for cash (in shares) | 2,500,000 | |||||||||||||||||||||||||||
Common shares issued for cash | $ 2,500 | 347,500 | 350,000 | |||||||||||||||||||||||||
Stock based compensation | 173,552 | 173,552 | ||||||||||||||||||||||||||
Shares issued Series A-1 preferred stock related to warrant exchange (in shares) | 1,500 | |||||||||||||||||||||||||||
Shares issued Series A-1 preferred stock related to warrant exchange | $ 2 | 659,998 | 660,000 | |||||||||||||||||||||||||
Debt discount related to conversion feature of convertible debentures and warrant exchange | 1,010,001 | 1,010,001 | ||||||||||||||||||||||||||
Capital contribution from non-controlling interest | 100,000 | 100,000 | ||||||||||||||||||||||||||
Net loss | (3,690,146) | (3,690,146) | ||||||||||||||||||||||||||
Balance (in shares) at Dec. 31, 2017 | 59,459,303 | 420 | 1,500 | |||||||||||||||||||||||||
Balance at Dec. 31, 2017 | $ 59,459 | $ 1 | $ 2 | 7,535,969 | (7,970,693) | 100,000 | (275,262) | |||||||||||||||||||||
Common shares issued for cash (in shares) | 25,000,002 | |||||||||||||||||||||||||||
Common shares issued for cash | $ 25,000 | 2,975,000 | 3,000,000 | |||||||||||||||||||||||||
Stock based compensation | 204,412 | 204,412 | ||||||||||||||||||||||||||
Net loss | (915,880) | (915,880) | ||||||||||||||||||||||||||
Issuance of common stock upon exercise of warrants (in shares) | 1,000,000 | |||||||||||||||||||||||||||
Issuance of common stock upon exercise of warrants | $ 1,000 | 119,000 | 120,000 | |||||||||||||||||||||||||
Issuance costs from common stock offering | (418,213) | (418,213) | ||||||||||||||||||||||||||
Conversion of Convertible Securities (in shares) | 6,000,000 | (1,500) | (420) | |||||||||||||||||||||||||
Conversion of Convertible Securities | $ 6,000 | $ (2) | $ (5,998) | $ (1) | $ 492,383 | $ 492,384 | ||||||||||||||||||||||
Issuance of purchased warrants for cash of $100 | $ 416,106 | $ 416,106 | ||||||||||||||||||||||||||
Non-controlling interest buyback | (100,000) | (100,000) | ||||||||||||||||||||||||||
Balance (in shares) at Mar. 31, 2018 | 91,459,305 | |||||||||||||||||||||||||||
Balance at Mar. 31, 2018 | $ 91,459 | 11,318,659 | (8,886,573) | 2,523,547 | ||||||||||||||||||||||||
Balance (in shares) at Dec. 31, 2017 | 59,459,303 | 420 | 1,500 | |||||||||||||||||||||||||
Balance at Dec. 31, 2017 | $ 59,459 | $ 1 | $ 2 | 7,535,969 | (7,970,693) | 100,000 | (275,262) | |||||||||||||||||||||
Net loss | (1,472,932) | |||||||||||||||||||||||||||
Balance (in shares) at Jun. 30, 2018 | 95,625,972 | |||||||||||||||||||||||||||
Balance at Jun. 30, 2018 | $ 95,626 | 11,734,257 | (9,443,625) | 2,386,259 | ||||||||||||||||||||||||
Balance (in shares) at Dec. 31, 2017 | 59,459,303 | 420 | 1,500 | |||||||||||||||||||||||||
Balance at Dec. 31, 2017 | $ 59,459 | $ 1 | $ 2 | 7,535,969 | (7,970,693) | 100,000 | (275,262) | |||||||||||||||||||||
Common shares issued for cash (in shares) | 25,000,002 | |||||||||||||||||||||||||||
Common shares issued for cash | $ 25,000 | 2,975,000 | 3,000,000 | |||||||||||||||||||||||||
Stock based compensation | 1,441,268 | 1,441,268 | ||||||||||||||||||||||||||
Net loss | (2,996,494) | (2,996,494) | ||||||||||||||||||||||||||
Issuance of common stock upon exercise of warrants (in shares) | 1,000,000 | |||||||||||||||||||||||||||
Issuance of common stock upon exercise of warrants | $ 1,000 | 119,000 | 120,000 | |||||||||||||||||||||||||
Issuance costs from common stock offering | (418,213) | (418,213) | ||||||||||||||||||||||||||
Conversion of Convertible Securities (in shares) | 6,000,000 | (1,500) | (420) | 1,854 | 4,166,667 | (500) | ||||||||||||||||||||||
Conversion of Convertible Securities | $ 6,000 | $ (2) | $ (5,998) | $ (1) | $ 2 | $ 492,383 | $ 492,384 | $ 4,167 | $ (1) | $ (4,166) | ||||||||||||||||||
Issuance of purchased warrants for cash of $100 | $ 416,106 | $ 416,106 | ||||||||||||||||||||||||||
Non-controlling interest buyback | (100,000) | (100,000) | ||||||||||||||||||||||||||
Repurchase of Series B Preferred Stock (in shares) | (1,354) | |||||||||||||||||||||||||||
Repurchase of Series B Preferred Stock | $ (1) | (366,706) | (366,707) | |||||||||||||||||||||||||
Repurchase of shares in conjunction with license agreement (in shares) | (7,646,446) | |||||||||||||||||||||||||||
Repurchase of shares in conjunction with license agreement | $ (7,646) | (136,993) | (144,639) | |||||||||||||||||||||||||
Balance (in shares) at Dec. 31, 2018 | 87,979,526 | |||||||||||||||||||||||||||
Balance at Dec. 31, 2018 | $ 87,980 | 12,047,650 | (10,967,187) | 1,168,443 | ||||||||||||||||||||||||
Balance (in shares) at Mar. 31, 2018 | 91,459,305 | |||||||||||||||||||||||||||
Balance at Mar. 31, 2018 | $ 91,459 | 11,318,659 | (8,886,573) | 2,523,547 | ||||||||||||||||||||||||
Stock based compensation | 419,764 | 419,764 | ||||||||||||||||||||||||||
Net loss | (557,052) | (557,052) | ||||||||||||||||||||||||||
Conversion of Convertible Securities (in shares) | 4,166,667 | |||||||||||||||||||||||||||
Conversion of Convertible Securities | $ 4,167 | (4,166) | ||||||||||||||||||||||||||
Balance (in shares) at Jun. 30, 2018 | 95,625,972 | |||||||||||||||||||||||||||
Balance at Jun. 30, 2018 | $ 95,626 | 11,734,257 | (9,443,625) | 2,386,259 | ||||||||||||||||||||||||
Balance (in shares) at Dec. 31, 2018 | 87,979,526 | |||||||||||||||||||||||||||
Balance at Dec. 31, 2018 | $ 87,980 | 12,047,650 | (10,967,187) | 1,168,443 | ||||||||||||||||||||||||
Stock based compensation | 404,375 | 404,375 | ||||||||||||||||||||||||||
Net loss | (659,703) | (659,703) | ||||||||||||||||||||||||||
Balance (in shares) at Mar. 31, 2019 | 87,979,526 | |||||||||||||||||||||||||||
Balance at Mar. 31, 2019 | $ 87,980 | 12,452,025 | (11,626,890) | 913,115 | ||||||||||||||||||||||||
Balance (in shares) at Dec. 31, 2018 | 87,979,526 | |||||||||||||||||||||||||||
Balance at Dec. 31, 2018 | $ 87,980 | 12,047,650 | (10,967,187) | 1,168,443 | ||||||||||||||||||||||||
Net loss | (924,894) | |||||||||||||||||||||||||||
Balance (in shares) at Jun. 30, 2019 | 87,979,526 | |||||||||||||||||||||||||||
Balance at Jun. 30, 2019 | $ 87,980 | 12,856,400 | (11,892,081) | 1,052,299 | ||||||||||||||||||||||||
Balance (in shares) at Mar. 31, 2019 | 87,979,526 | |||||||||||||||||||||||||||
Balance at Mar. 31, 2019 | $ 87,980 | 12,452,025 | (11,626,890) | 913,115 | ||||||||||||||||||||||||
Stock based compensation | 404,375 | 404,375 | ||||||||||||||||||||||||||
Net loss | (265,191) | (265,191) | ||||||||||||||||||||||||||
Balance (in shares) at Jun. 30, 2019 | 87,979,526 | |||||||||||||||||||||||||||
Balance at Jun. 30, 2019 | $ 87,980 | $ 12,856,400 | $ (11,892,081) | $ 1,052,299 |
Consolidated Statement of Sto_2
Consolidated Statement of Stockholders' Equity (Deficit) (Parentheticals) - USD ($) | Mar. 01, 2018 | Mar. 31, 2018 | Jun. 30, 2019 | Jun. 30, 2018 | Dec. 31, 2018 | Dec. 31, 2017 | Feb. 28, 2017 |
Common Stock [Member] | |||||||
Price per share (in dollars per share) | $ 0.12 | $ 0.12 | |||||
Westpark Capital, Inc. Warrant [Member] | |||||||
Purchase price | $ 100 | $ 100 | $ 100 | ||||
Price per share (in dollars per share) | $ 0.30 | ||||||
Purchase price | $ 100 | $ 100 |
Consolidated Statements of Cash
Consolidated Statements of Cash Flows - USD ($) | 12 Months Ended | |
Dec. 31, 2018 | Dec. 31, 2017 | |
Cash flows from operating activities: | ||
Net (loss) | $ (2,996,494) | $ (3,690,146) |
Adjustments to reconcile net loss to net cash provided by operating activities: | ||
Amortization of software development costs | 614,130 | 709,615 |
Depreciation and amortization of other assets | 9,933 | 21,927 |
Amortization of debt discount | 187,876 | 1,404,254 |
Amortization of original issue discount | 51,230 | 341,577 |
Loss on extinguishment of debt | 830,001 | |
Stock based compensation | 1,857,274 | 173,552 |
Impairment of software development costs | 320,311 | 256,310 |
Decrease (increase) in assets: | ||
Accounts receivable | 105,287 | (6,483) |
Prepaid expenses | (37,387) | (124,741) |
Increase (decrease) in liabilities: | ||
Accounts payable and accrued expenses | 17,078 | (8,846) |
Deferred Revenue | 268,737 | 357,429 |
Due to related parties | (56,822) | 10,418 |
Net cash provided by operating activities | 341,153 | 274,867 |
Cash flows from investing activities: | ||
Capitalized software development costs | (806,708) | (818,094) |
Purchase of property and equipment | (2,211) | (3,979) |
Net cash (used in) investing activities | (808,919) | (822,073) |
Cash flows from financing activities: | ||
Net proceeds from exercise of common stock warrants | 120,000 | |
Net proceeds from issuance of common stock | 2,581,787 | 350,000 |
Proceeds from capital contribution from non-controlling interest | 100,000 | |
Repurchase of Series B Preferred Stock | (366,707) | |
Senior convertible debenture principal payment | (1,142,857) | (234,000) |
Repayment for Senior convertible debenture financing costs | (12,500) | |
Buyback of non-controlling interest | (100,000) | |
Net proceeds from sale of common stock warrants | 100 | |
Net cash provided by financing activities | 1,092,323 | 203,500 |
Net change to cash and cash equivalents | 624,557 | (343,706) |
Cash at beginning of period | 246,755 | 590,461 |
Cash at end of period | 871,312 | 246,755 |
Supplemental disclosure of cash flow information: | ||
Cash paid for interest | 57,143 | 191,517 |
Cash paid for taxes | 4,383 | 6,550 |
Non-cash investing and financing activities: | ||
Repurchase of common stock due to related parties | 144,639 | |
Conversion of Series A Preferred stock, Senior Debenture and accrued interest to Series B Preferred Stock | 492,384 | |
Series A-1 convertible preferred stock issued related to debt extinguishment | 660,000 | |
Debt discount related to conversion feature of convertible debt and warrant exchange | $ 1,010,001 |
Condensed Consolidated Balance
Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($) | Jun. 30, 2019 | Dec. 31, 2018 | Dec. 31, 2017 |
Current assets: | |||
Cash | $ 509,905 | $ 871,312 | $ 246,755 |
Accounts receivable | 331,534 | 227,803 | 333,090 |
Prepaid expenses | 122,250 | 215,216 | 177,829 |
Total current assets | 963,689 | 1,314,331 | 757,674 |
Property and equipment, net | 4,477 | 7,583 | 14,412 |
Right-to-use asset, net | 143,011 | ||
Software development cost, net | 812,562 | 878,815 | 1,026,548 |
Investments | 5,000 | 5,000 | 5,000 |
Security deposits | 22,698 | 22,698 | 22,698 |
Total assets | 1,951,437 | 2,228,427 | 1,826,332 |
Current liabilities: | |||
Accounts payable and accrued expenses | 183,519 | 160,484 | 155,366 |
Due to related parties | 69,237 | 187,932 | 100,115 |
Deferred Revenue | 319,363 | 481,886 | 442,831 |
Lease liability – short term | 52,119 | ||
Total current liabilities | 624,238 | 830,302 | 2,101,594 |
Long term liabilities: | |||
Lease liability – long term | 88,969 | ||
Deferred Revenue | 185,931 | 229,682 | |
Total liabilities | 899,138 | 1,059,984 | 2,101,594 |
Commitments and contingencies (see Note 12) | |||
Stockholders' Equity (Deficit): | |||
Common stock, $0.001 par value; 250,000,000 shares authorized; 87,979,526 and 59,459,303 shares issued and outstanding at December 31, 2018 and 2017, respectively | 87,980 | 87,980 | 59,459 |
Additional paid-in capital | 12,856,400 | 12,047,650 | 7,535,969 |
Accumulated deficit | (11,892,081) | (10,967,187) | (7,970,693) |
Total stockholders' equity | 1,052,299 | 1,168,443 | (275,262) |
Total liabilities and stockholders' equity (deficit) | 1,951,437 | 2,228,427 | 1,826,332 |
Series A Convertible Preferred Stock [Member] | |||
Stockholders' Equity (Deficit): | |||
Preferred stock | 1 | ||
Series A-1 Convertible Preferred Stock [Member] | |||
Stockholders' Equity (Deficit): | |||
Preferred stock | 2 | ||
Series B Preferred Stock [Member] | |||
Stockholders' Equity (Deficit): | |||
Preferred stock |
Condensed Consolidated Balanc_2
Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares | Jun. 30, 2019 | Dec. 31, 2018 | Sep. 07, 2018 | Feb. 23, 2018 | Jan. 23, 2018 | Jan. 22, 2018 | Dec. 31, 2017 |
Preferred stock, par value (in dollars per share) | $ 0.001 | $ 0.001 | |||||
Preferred stock, shares designated (in shares) | 1,532,500 | 1,532,500 | |||||
Preferred stock, shares outstanding (in shares) | 0 | ||||||
Common stock, par value (in dollars per share) | $ 0.001 | $ 0.001 | $ 0.001 | ||||
Common stock, shares authorized (in shares) | 250,000,000 | 250,000,000 | 250,000,000 | 150,000,000 | 250,000,000 | ||
Common stock, shares issued (in shares) | 87,979,526 | 87,979,526 | 59,459,303 | ||||
Common stock, shares outstanding (in shares) | 87,979,526 | 87,979,526 | 59,459,303 | ||||
Series A Convertible Preferred Stock [Member] | |||||||
Preferred stock, par value (in dollars per share) | $ 0.001 | $ 0.001 | $ 0.001 | ||||
Preferred stock, shares designated (in shares) | 0 | 840 | 840 | ||||
Preferred stock, shares issued (in shares) | 0 | 0 | 420 | ||||
Preferred stock, shares outstanding (in shares) | 0 | 0 | 420 | ||||
Series A-1 Convertible Preferred Stock [Member] | |||||||
Preferred stock, par value (in dollars per share) | $ 0.001 | $ 0.001 | $ 0.001 | ||||
Preferred stock, shares designated (in shares) | 0 | 1,500 | 1,500 | ||||
Preferred stock, shares issued (in shares) | 0 | 0 | 1,500 | ||||
Preferred stock, shares outstanding (in shares) | 0 | 0 | 1,500 | 1,500 | |||
Series B Preferred Stock [Member] | |||||||
Preferred stock, par value (in dollars per share) | $ 0.001 | $ 0.001 | $ 1,000 | $ 0.001 | |||
Preferred stock, shares designated (in shares) | 0 | 1,854 | 0 | ||||
Preferred stock, shares issued (in shares) | 0 | 0 | 0 | ||||
Preferred stock, shares outstanding (in shares) | 0 | 0 | 0 | 0 |
Condensed Consolidated Statemen
Condensed Consolidated Statements of Operations (Unaudited) - USD ($) | 3 Months Ended | 6 Months Ended | 12 Months Ended | |||||
Jun. 30, 2019 | Mar. 31, 2019 | Jun. 30, 2018 | Mar. 31, 2018 | Jun. 30, 2019 | Jun. 30, 2018 | Dec. 31, 2018 | Dec. 31, 2017 | |
Revenue | $ 1,345,595 | $ 733,673 | $ 2,158,650 | $ 1,622,361 | $ 2,872,278 | $ 3,141,360 | ||
Operating expenses: | ||||||||
Cost of revenue excluding depreciation and amortization | 429,517 | 250,412 | 728,567 | 543,765 | 884,202 | 1,033,452 | ||
Research and development | 35,972 | 78,805 | 79,515 | 155,231 | 243,694 | 140,772 | ||
Marketing and public relations | 234,585 | 109,814 | 421,223 | 173,735 | 377,917 | 518,099 | ||
General and administrative | 756,658 | 704,215 | 1,511,923 | 1,619,514 | 3,098,353 | 1,383,565 | ||
Amortization of software development costs | 156,303 | 142,014 | 341,002 | 271,023 | 614,130 | 709,615 | ||
Depreciation and amortization of other assets | 1,316 | 2,397 | 3,106 | 5,748 | 9,933 | 21,927 | ||
Total expenses | 1,614,351 | 1,287,657 | 3,085,336 | 2,769,016 | 5,548,540 | 4,063,740 | ||
Operating loss | (268,756) | (553,984) | (926,686) | (1,146,655) | (2,676,262) | (922,380) | ||
Other expenses | ||||||||
Amortization of debt discount | $ (187,876) | (187,876) | (187,876) | (1,404,254) | ||||
Interest expense, net | (3,565) | (732) | (1,792) | 134,601 | 132,356 | 533,511 | ||
Total other expenses | (3,565) | (732) | (1,792) | 322,477 | 320,232 | 2,767,766 | ||
Loss before income taxes | (265,191) | (553,252) | (924,894) | (1,469,132) | (2,996,494) | (3,690,146) | ||
Income taxes | 3,800 | 3,800 | 0 | |||||
Net loss | $ (265,191) | $ (659,703) | $ (557,052) | $ (915,880) | $ (924,894) | $ (1,472,932) | $ (2,996,494) | $ (3,690,146) |
Net loss per share: | ||||||||
Net loss per common share - basic and diluted (in dollars per share) | $ 0 | $ (0.01) | $ (0.01) | $ (0.02) | $ (0.03) | $ (0.06) | ||
Weighted average common shares outstanding - basic and diluted (in shares) | 87,979,526 | 94,190,787 | 87,979,526 | 86,377,007 | 90,976,652 | 58,478,481 |
Condensed Consolidated Statem_2
Condensed Consolidated Statement of Stockholders' Equity (Unaudited) - USD ($) | Conversion of Series A1 Preferred Stock to Common Stock [Member]Common Stock [Member] | Conversion of Series A1 Preferred Stock to Common Stock [Member]Series A Convertible Preferred Stock [Member] | Conversion of Series A1 Preferred Stock to Common Stock [Member]Series A-1 Convertible Preferred Stock [Member] | Conversion of Series A1 Preferred Stock to Common Stock [Member]Series B Convertible Preferred Stock [Member] | Conversion of Series A1 Preferred Stock to Common Stock [Member]Additional Paid-in Capital [Member] | Conversion of Series A1 Preferred Stock to Common Stock [Member] | Conversion Series A Preferred Stock, Senior Debenture and Accrued Interest to Series B Preferred Stock [Member]Common Stock [Member] | Conversion Series A Preferred Stock, Senior Debenture and Accrued Interest to Series B Preferred Stock [Member]Series A Convertible Preferred Stock [Member] | Conversion Series A Preferred Stock, Senior Debenture and Accrued Interest to Series B Preferred Stock [Member]Series A-1 Convertible Preferred Stock [Member] | Conversion Series A Preferred Stock, Senior Debenture and Accrued Interest to Series B Preferred Stock [Member]Series B Convertible Preferred Stock [Member] | Conversion Series A Preferred Stock, Senior Debenture and Accrued Interest to Series B Preferred Stock [Member]Additional Paid-in Capital [Member] | Conversion Series A Preferred Stock, Senior Debenture and Accrued Interest to Series B Preferred Stock [Member] | Westpark Capital, Inc. Warrant [Member]Additional Paid-in Capital [Member] | Westpark Capital, Inc. Warrant [Member] | Common Stock [Member] | Series A Convertible Preferred Stock [Member] | Series A-1 Convertible Preferred Stock [Member] | Series B Convertible Preferred Stock [Member] | Additional Paid-in Capital [Member] | Retained Earnings [Member] | Noncontrolling Interest [Member] | Total |
Balance (in shares) at Dec. 31, 2016 | 56,959,303 | 420 | ||||||||||||||||||||
Balance at Dec. 31, 2016 | $ 56,959 | $ 1 | $ 5,344,918 | $ (4,280,547) | $ 1,121,331 | |||||||||||||||||
Stock based compensation | 173,552 | 173,552 | ||||||||||||||||||||
Net loss | (3,690,146) | (3,690,146) | ||||||||||||||||||||
Common shares issued for cash (in shares) | 2,500,000 | |||||||||||||||||||||
Common shares issued for cash | $ 2,500 | 347,500 | 350,000 | |||||||||||||||||||
Balance (in shares) at Dec. 31, 2017 | 59,459,303 | 420 | 1,500 | |||||||||||||||||||
Balance at Dec. 31, 2017 | $ 59,459 | $ 1 | $ 2 | 7,535,969 | (7,970,693) | 100,000 | (275,262) | |||||||||||||||
Stock based compensation | 204,412 | 204,412 | ||||||||||||||||||||
Net loss | (915,880) | (915,880) | ||||||||||||||||||||
Issuance of common stock upon exercise of warrants (in shares) | 1,000,000 | |||||||||||||||||||||
Issuance of common stock upon exercise of warrants | $ 1,000 | 119,000 | 120,000 | |||||||||||||||||||
Common shares issued for cash (in shares) | 25,000,002 | |||||||||||||||||||||
Common shares issued for cash | $ 25,000 | 2,975,000 | 3,000,000 | |||||||||||||||||||
Issuance costs from common stock offering | (418,213) | (418,213) | ||||||||||||||||||||
Conversion of Convertible Securities (in shares) | 6,000,000 | (1,500) | (420) | 1,854 | ||||||||||||||||||
Conversion of Convertible Securities | $ 6,000 | $ (2) | $ (5,998) | $ (1) | $ 2 | $ 492,383 | $ 492,384 | |||||||||||||||
Issuance of purchased warrants for cash of $100 | $ 416,106 | $ 416,106 | ||||||||||||||||||||
Non-controlling interest buyback | (100,000) | (100,000) | ||||||||||||||||||||
Balance (in shares) at Mar. 31, 2018 | 91,459,305 | 1,854 | ||||||||||||||||||||
Balance at Mar. 31, 2018 | $ 91,459 | $ 2 | 11,318,659 | (8,886,573) | 2,523,547 | |||||||||||||||||
Balance (in shares) at Dec. 31, 2017 | 59,459,303 | 420 | 1,500 | |||||||||||||||||||
Balance at Dec. 31, 2017 | $ 59,459 | $ 1 | $ 2 | 7,535,969 | (7,970,693) | 100,000 | (275,262) | |||||||||||||||
Net loss | (1,472,932) | |||||||||||||||||||||
Balance (in shares) at Jun. 30, 2018 | 95,625,972 | 1,354 | ||||||||||||||||||||
Balance at Jun. 30, 2018 | $ 95,626 | $ 1 | 11,734,257 | (9,443,625) | 2,386,259 | |||||||||||||||||
Balance (in shares) at Dec. 31, 2017 | 59,459,303 | 420 | 1,500 | |||||||||||||||||||
Balance at Dec. 31, 2017 | $ 59,459 | $ 1 | $ 2 | 7,535,969 | (7,970,693) | 100,000 | (275,262) | |||||||||||||||
Stock based compensation | 1,441,268 | 1,441,268 | ||||||||||||||||||||
Net loss | (2,996,494) | (2,996,494) | ||||||||||||||||||||
Issuance of common stock upon exercise of warrants (in shares) | 1,000,000 | |||||||||||||||||||||
Issuance of common stock upon exercise of warrants | $ 1,000 | 119,000 | 120,000 | |||||||||||||||||||
Common shares issued for cash (in shares) | 25,000,002 | |||||||||||||||||||||
Common shares issued for cash | $ 25,000 | 2,975,000 | 3,000,000 | |||||||||||||||||||
Issuance costs from common stock offering | (418,213) | (418,213) | ||||||||||||||||||||
Conversion of Convertible Securities (in shares) | 6,000,000 | (1,500) | (420) | |||||||||||||||||||
Conversion of Convertible Securities | $ 6,000 | $ (2) | $ (5,998) | $ (1) | $ 492,383 | $ 492,384 | ||||||||||||||||
Issuance of purchased warrants for cash of $100 | $ 416,106 | $ 416,106 | ||||||||||||||||||||
Non-controlling interest buyback | (100,000) | (100,000) | ||||||||||||||||||||
Balance (in shares) at Dec. 31, 2018 | 87,979,526 | |||||||||||||||||||||
Balance at Dec. 31, 2018 | $ 87,980 | 12,047,650 | (10,967,187) | 1,168,443 | ||||||||||||||||||
Balance (in shares) at Mar. 31, 2018 | 91,459,305 | 1,854 | ||||||||||||||||||||
Balance at Mar. 31, 2018 | $ 91,459 | $ 2 | 11,318,659 | (8,886,573) | 2,523,547 | |||||||||||||||||
Stock based compensation | 419,764 | 419,764 | ||||||||||||||||||||
Net loss | (557,052) | (557,052) | ||||||||||||||||||||
Conversion of Convertible Securities (in shares) | 4,166,667 | (500) | ||||||||||||||||||||
Conversion of Convertible Securities | $ 4,167 | $ (1) | (4,166) | |||||||||||||||||||
Balance (in shares) at Jun. 30, 2018 | 95,625,972 | 1,354 | ||||||||||||||||||||
Balance at Jun. 30, 2018 | $ 95,626 | $ 1 | 11,734,257 | (9,443,625) | 2,386,259 | |||||||||||||||||
Balance (in shares) at Dec. 31, 2018 | 87,979,526 | |||||||||||||||||||||
Balance at Dec. 31, 2018 | $ 87,980 | 12,047,650 | (10,967,187) | 1,168,443 | ||||||||||||||||||
Stock based compensation | 404,375 | 404,375 | ||||||||||||||||||||
Net loss | (659,703) | (659,703) | ||||||||||||||||||||
Balance (in shares) at Mar. 31, 2019 | 87,979,526 | |||||||||||||||||||||
Balance at Mar. 31, 2019 | $ 87,980 | 12,452,025 | (11,626,890) | 913,115 | ||||||||||||||||||
Balance (in shares) at Dec. 31, 2018 | 87,979,526 | |||||||||||||||||||||
Balance at Dec. 31, 2018 | $ 87,980 | 12,047,650 | (10,967,187) | 1,168,443 | ||||||||||||||||||
Net loss | (924,894) | |||||||||||||||||||||
Balance (in shares) at Jun. 30, 2019 | 87,979,526 | |||||||||||||||||||||
Balance at Jun. 30, 2019 | $ 87,980 | 12,856,400 | (11,892,081) | 1,052,299 | ||||||||||||||||||
Balance (in shares) at Mar. 31, 2019 | 87,979,526 | |||||||||||||||||||||
Balance at Mar. 31, 2019 | $ 87,980 | 12,452,025 | (11,626,890) | 913,115 | ||||||||||||||||||
Stock based compensation | 404,375 | 404,375 | ||||||||||||||||||||
Net loss | (265,191) | (265,191) | ||||||||||||||||||||
Balance (in shares) at Jun. 30, 2019 | 87,979,526 | |||||||||||||||||||||
Balance at Jun. 30, 2019 | $ 87,980 | $ 12,856,400 | $ (11,892,081) | $ 1,052,299 |
Condensed Consolidated Statem_3
Condensed Consolidated Statement of Stockholders' Equity (Unaudited) (Parentheticals) - USD ($) | Mar. 01, 2018 | Mar. 31, 2018 | Jun. 30, 2019 | Jun. 30, 2018 | Dec. 31, 2018 | Dec. 31, 2017 | Feb. 28, 2017 |
Westpark Capital, Inc. Warrant [Member] | |||||||
Purchase price | $ 100 | $ 100 | $ 100 | ||||
Common Stock [Member] | |||||||
Price per share (in dollars per share) | $ 0.12 | $ 0.12 | |||||
Purchase price | $ 100 | $ 100 | |||||
Price per share (in dollars per share) | $ 0.30 |
Condensed Consolidated Statem_4
Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) | 6 Months Ended | |
Jun. 30, 2019 | Jun. 30, 2018 | |
Cash flows from operating activities: | ||
Net (loss) | $ (924,894) | $ (1,472,932) |
Adjustments to reconcile net loss to net cash provided by operating activities: | ||
Amortization of software development costs | 341,002 | 271,023 |
Depreciation and amortization of other assets | 3,106 | 5,748 |
Amortization of debt discount | 187,876 | |
Amortization of original issue discount | 51,230 | |
Stock based compensation | 808,750 | 1,040,182 |
Financing costs | 32,142 | |
Decrease (increase) in assets: | ||
Accounts receivable | (103,731) | 99,648 |
Prepaid expenses | 92,966 | 15,730 |
Increase (decrease) in liabilities: | ||
Accounts payable and accrued expenses | 38,035 | (25,394) |
Deferred Revenue | (206,274) | (22,403) |
Lease liability, net | (1,923) | |
Due to related parties | (133,695) | (42,162) |
Net cash provided by operating activities | (86,658) | 140,688 |
Cash flows from investing activities: | ||
Capitalized software development costs | (274,749) | (449,034) |
Net cash (used in) investing activities | (274,749) | (449,034) |
Cash flows from financing activities: | ||
Net proceeds from exercise of common stock warrants | 120,000 | |
Net proceeds from issuance of common stock | 2,581,787 | |
Senior convertible debenture principal payment | (1,142,857) | |
Repayment for Senior convertible debenture financing costs | (57,143) | |
Buyback of non-controlling interest | (100,000) | |
Net proceeds from sale of common stock warrants | 100 | |
Net cash provided by financing activities | 1,401,887 | |
Net change to cash and cash equivalents | (361,407) | 1,093,541 |
Cash at beginning of period | 871,312 | 246,755 |
Cash at end of period | 509,905 | 1,340,296 |
Supplemental disclosure of cash flow information: | ||
Cash paid for interest | 57,143 | |
Cash paid for taxes | 3,800 | |
Non-cash investing and financing activities: | ||
Prepaid asset reclassed as transaction costs | 10,000 | |
Conversion of Series A Preferred stock, Senior Debenture and accrued interest to Series B Preferred Stock | 492,384 | |
Right-to-use asset and lease liability recorded upon the adoption of ASC 842 | $ 165,096 |
Note 1 - The Company
Note 1 - The Company | 6 Months Ended | 12 Months Ended |
Jun. 30, 2019 | Dec. 31, 2018 | |
Notes to Financial Statements | ||
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block] | Note 1 Tapinator, Inc. (“ Tapinator” or “ the Company”) develops and publishes category leading apps for mobile platforms, with a significant emphasis on social-casino games. Tapinator’s library includes over 300 470 Video Poker Classic Crypto Trillionaire Solitaire Dash 2013, The Company was originally incorporated on December 9, 2013 December 12, 2013, June 16, 2014, 100% The Company currently develops and publishes two Category Leading Apps Tapinator Tapinator’s Rapid-Launch Games 2013. 300 not Rapid-Launch Games, Rapid-Launch Games two Rapid-Launch Games Tap2Play | Note 1 Tapinator, Inc. (“Tapinator” or the “Company”) develops and publishes mobile games and applications on the iOS, Google Play, and Amazon platforms. Tapinator's portfolio includes over 300 450 Video Poker Classic Solitaire Dash Crypto Trillionaire 2013, The Company was originally incorporated on December 9, 2013 December 12, 2013, June 16, 2014, 100% The Company currently develops and publishes two Category Leading Apps Full-Featured Games Tapinator In late 2018, Category Leading Apps Tapinator’s Rapid-Launch Games 2013. Rapid-Launch G ames 300 not Rapid-Launch Games , not 300 Rapid-Launch Games Rapid-Launch Games Tap2Play |
Note 2 - Basis of Presentation
Note 2 - Basis of Presentation and Summary of Significant Accounting Policies | 6 Months Ended | 12 Months Ended |
Jun. 30, 2019 | Dec. 31, 2018 | |
Notes to Financial Statements | ||
Significant Accounting Policies [Text Block] | Note 2 Basis of Presentation The accompanying condensed consolidated financial statements and related notes have been prepared in conformity with United States generally accepted accounting principles (“GAAP”). The condensed consolidated financial statements include the operations of the Company and its wholly-owned subsidiaries, Tapinator, LLC, Tap2Play, These condensed consolidated financial statements reflect all adjustments, including normal recurring adjustments which, in the opinion of management, are necessary to present fairly the consolidated operations and cash flows for the periods presented. Reclassifications Certain amounts in the prior period condensed consolidated financial statements have been reclassified to conform to the presentation used in the June 30, 2019, Use of estimates The preparation of financial statements in conformity with 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 as well as the reported amount of revenues and expenses during the reporting period. Actual results could differ from these estimates. Significant estimates include assumptions used in the recognition of revenue, realization of platform and advertising fees and related costs of revenue, long-lived assets, stock-based compensation, and the fair value of other equity and debt instruments. Revenue Recognition The Company derives revenue primarily from the three For revenue from product sales, the Company recognizes revenue in accordance with Financial Accounting Standards Board “FASB” Accounting Standards Codification “ASC” 606. five 606: not no In accordance with Accounting Standards Update (“ASU”) 2016 08, • the terms and conditions of the Company’s contracts with the mobile platforms and ad networks; • the party responsible for determining the type, category and quantity of the methods to generate game revenue; • whether the Company is paid a fixed percentage of the arrangement’s consideration or a fixed fee for each game, transaction, or advertisement; • the party which sets the pricing with the end-user, and has the credit and inventory risk; and • the party responsible for the fulfillment of the game or serving of advertisements and that determines the specifications of the game or advertisement. Based on the evaluation of the above indicators, the Company has determined that it is generally acting as a principal and is the primary obligor to end-users for its games distributed on the mobile platforms and for advertisements served by the advertising networks and has the contractual right to determine the price to be paid by the player. Therefore, the Company recognizes revenue related to these arrangements on a gross basis, when the necessary information about the gross amounts or platform fees charged, before any adjustments, are made available by the mobile platforms and advertising networks. The Company records the related platform fees and advertising network revenue share as expenses in the period incurred. Display Advertising and Offers: We have contractual relationships with advertising networks for display advertisements and offers served within our games. For these arrangements, we are the principal and our performance obligation is to provide the inventory for advertisements and offers to be displayed within our games. The Company has determined the advertising buyer to be its customer and displaying the advertisements within the mobile games is identified as the single performance obligation. Revenue from advertisements and offers are recognized at the point-in-time the advertisements are displayed in the game or the offer has been completed by the user as the customer simultaneously receives and consumes the benefits provided from these services. The pricing and terms for all our advertising arrangements are governed by either a master contract or insertion order and generally stipulate payment terms as a specific number of days subsequent to the end of the month, generally ranging from 30 60 Paid Downloadable Games: Some of our legacy Rapid-Launch Games three 1 2 3 Rapid-Launch Games not not not Virtual Goods: Our games allow for players to purchase or otherwise earn in-game currency or other premium in-game content in the form of virtual goods. For purposes of determining when the service has been provided as it relates to virtual goods, we have determined that an implied obligation exists to the paying player to continue displaying the purchased or otherwise earned virtual good over its estimated life or until it is consumed. Accordingly, we categorize our virtual goods as either consumable or durable virtual goods. Consumable Virtual Goods: Consumable virtual goods are items such as one Durable Virtual Goods: Durable virtual goods are items including virtual currency and premium in-game content such as power-ups, skins and equipment that remain in the game for as long as the player continues to play. If we do not We have partnered with third On a periodic basis, we determine the estimated average playing period for paying players by game or genre, via a representative proxy game from within that specific game. To make this estimate, we examine player data beginning at the time of a player’s first no no first 90 100 For new titles where we do not one 90 one one As of the second 2019 4 2 2 16 While we believe our estimates to be reasonable based on available game player information and based on the disclosed methodologies of larger publicly reporting mobile game companies, we may may may For the three six June 30, 2019, $521,000 $156,000 $365,000 $0.01 $0.00 three six June 30, 2019, three six June 30, 2018, no Arrangements with Multiple Performance Obligations: For arrangements with multiple performance obligations, we allocate the transaction price to each performance obligation in an amount that depicts the amount of consideration to which we expect to be entitled in exchange for satisfying each performance obligation, which is based on the standalone selling price. The standalone selling price represents the observable price which we would sell the advertising placement separately in a similar circumstance, to a similar customer. On August 7, 2018, one As consideration for the grant of rights to Licensee under the License Agreement, Licensee agreed to make upfront payments to the Company (the “Minimum Guarantee”). The Minimum Guarantee impacts our revenue recognition as it relates to the distinction between functional intellectual property and symbolic intellectual property for licensing arrangements. We are required to make such distinction based on the nature of the license and recognize revenue at a point in time for functional intellectual property and over time for symbolic intellectual property (such as trademarks, brands and character images). The License Agreement also requires that the Company provide specific goods and services in the form of regular software updates. We have determined the License Agreement includes multiple performance obligations related to functional intellectual property, symbolic intellectual property and software-related services (updates). For these three Disaggregation of Revenue: The following table summarizes revenue from contracts with customers for the three six June 30, 2019 2018: Three months ended Six months ended June 30, 2019 June 30, 2018 June 30, 2019 June 30, 2018 Display Ads & Offers (point-in-time revenue) $ 116,524 $ 291,960 $ 298,232 $ 581,055 Paid Downloadable Games (point-in-time recognition) 144,798 193,466 315,158 508,863 Durable Virtual Goods (over-time recognition): In-Game Currency and Premium In-Game Content 987,077 233,796 1,342,806 491,182 Rewarded Video Ads 52,905 14,451 121,138 41,261 Subscriptions 22,414 - 37,563 - Arrangements with Multiple Performance Obligations (over-time recognition): License Agreement Minimum Guarantee 21,877 - 43,753 - Total Revenue $ 1,345,595 $ 733,673 $ 2,158,650 $ 1,622,361 Accounts Receivable and Allowance for Doubtful Accounts The Company monitors outstanding receivables based on factors surrounding the credit risk of specific customers, historical trends, and other information. The allowance for doubtful accounts is estimated based on an assessment of the Company’s ability to collect on customer accounts receivable. There is judgment involved with estimating the allowance for doubtful accounts and if the financial condition of the Company’s customers were to deteriorate, resulting in their inability to make the required payments, the Company may no June 30, 2019 December 31, 2018, not Cash Equivalents For purposes of the Company’s financial statements, the Company considers all highly liquid investments purchased with an original maturity date of three no June 30, 2019 December 31, 2018. Concentrations of Credit Risk Financial instruments and related items which potentially subject the Company to concentrations of credit risk consist primarily of cash, cash equivalents and trade receivables. The Company places its cash and temporary cash investments with credit quality institutions. At times, such investments may $250,000. June 30, 2019, $259,905. The Company derives revenue from mobile app platforms, advertising networks and licensing which individually may 10% six June 30, 2019, two 56% six June 30, 2018, two 50% As of June 30, 2019, two 73% December 31, 2018, two 66% one 10% Property and Equipment Property and equipment are stated at cost. Routine maintenance, repairs and replacement costs are expensed as incurred and improvements that extend the useful life of the assets are capitalized. When retired or otherwise disposed, the related carrying value and accumulated depreciation are removed from the respective accounts and the net difference, less any amount realized from disposition, is reflected in earnings. Property and equipment are depreciated using the straight-line method over their estimated useful lives as follows: Estimated Useful Life: Years Computer equipment 3 Furniture and Fixtures 5 Leasehold improvements 3 Software Development Costs In accordance with ASC 985 20, three The Company periodically evaluates whether events or circumstances have occurred that indicate that the remaining useful lives of its capitalized software development costs should be revised or that the remaining balance of such assets may not Impairment of Long-lived Assets The Company regularly reviews property, equipment, software development costs and other long-lived assets for possible impairment. This review occurs annually or more frequently if events or changes in circumstances indicate the carrying amount of the asset may not not no June 30, 2019 December 31, 2018. June 30, 2018 9. In general, investments in which the Company owns less than 20% not June 30, 2019 December 31, 2018, $5,000 Derivative Instrument s The Company accounts for derivative instruments in accordance with ASC 815, June 30, 2019 December 31, 2018, not Cost of Revenue (excluding amortization of software development costs) Cost of revenue includes primarily platform and advertising network fees, licensing costs and hosting fees. The Company, along with all mobile application publishers, is required to pay platform fees to Apple, Google and Amazon equal to approximately 30% 30% Stock-Based Compensation The Company measures the fair value of stock-based compensation issued to employees and non-employees using the stock price observed in the arms-length private placement transaction nearest the measurement date (for stock transactions), or the fair value of the award (for non-stock transactions), which are considered to be more reliably determinable measures of fair value than the value of the services being rendered. The measurement date is the earlier of ( 1 2 Basic and Diluted Net Income (Loss) per Share Calculations The Company computes per share amounts in accordance with FASB ASC Topic 260 For the six June 30, 2019 2018, 49,875,006 61,283,335, Subsequent Events In accordance with ASC 855 Recent Accounting Pronouncements In January 2017, 2017 04, 350 2 zero 2 December 15, 2019, January 1, 2017. not In February 2016, 2016 02, 842 December 15, 2018, first January 2018 842. January 1, 2019 not January 1, 2019 2019. not not not not Management does not not | Note 2 Basis of Presentation The accompanying consolidated financial statements and related notes have been prepared in conformity with United States generally accepted accounting principles (“GAAP”). The consolidated financial statements include the operations of the Company and its wholly-owned subsidiaries, Tapinator, LLC, Tap2Play, These consolidated financial statements reflect all adjustments, including normal recurring adjustments which, in the opinion of management, are necessary to present fairly the consolidated operations and cash flows for the periods presented. Reclassifications Certain Statements of Operations reclassifications have been made in the presentation of our prior financial statements and accompanying notes to conform to the presentation as of and for the year ended December 31, 2018. Use of estimates The preparation of financial statements in conformity with 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 as well as the reported amount of revenues and expenses during the reporting period. Actual results could differ from these estimates. Significant estimates include assumptions used in the recognition of revenue, realization of platform and advertising fees and related costs of revenue, long-lived assets, stock-based compensation, and the fair value of other equity and debt instruments. Revensue Recognition The Company derives revenue primarily from the three For revenue from product sales, the Company recognizes revenue in accordance with Financial Accounting Standards Board “FASB” Accounting Standards Codification “ASC” 606. five 606: not no In accordance with Accounting Standards Update (“ASU”) 2016 08, • the terms and conditions of the Company’s contracts with the mobile platforms and ad networks; • the party responsible for determining the type, category and quantity of the methods to generate game revenue; • whether the Company is paid a fixed percentage of the arrangement’s consideration or a fixed fee for each game, transaction, or advertisement; • the party which sets the pricing with the end-user, and has the credit and inventory risk; and • the party responsible for the fulfillment of the game or serving of advertisements and that determines the specifications of the game or advertisement. Based on the evaluation of the above indicators, the Company has determined that it is generally acting as a principal and is the primary obligor to end-users for its games distributed on the mobile platforms and for advertisements served by the advertising networks and has the contractual right to determine the price to be paid by the player. Therefore, the Company recognizes revenue related to these arrangements on a gross basis, when the necessary information about the gross amounts or platform fees charged, before any adjustments, are made available by the mobile platforms and advertising networks. The Company records the related platform fees and advertising network revenue share as expenses in the period incurred. Display Advertising and Offers: We have contractual relationships with advertising networks for display advertisements and offers served within our games. For these arrangements, we are the principal and our performance obligation is to provide the inventory for advertisements and offers to be displayed within our games. The Company has determined the advertising buyer to be its customer and displaying the advertisements within the mobile games is identified as the single performance obligation. Revenue from advertisements and offers are recognized at the point-in-time the advertisements are displayed in the game or the offer has been completed by the user as the customer simultaneously receives and consumes the benefits provided from these services. The pricing and terms for all our advertising arrangements are governed by either a master contract or insertion order and generally stipulate payment terms as a specific number of days subsequent to the end of the month, generally ranging from 30 60 Paid Downloadable Games: Some of our legacy Rapid Launch Mobile Games are offered as paid downloadable games on certain mobile platforms. For an individual sale of a game with both online and offline functionality, we would typically have three 1 2 3 not not not Virtual Goods: Our games allow for players to purchase or otherwise earn in-game currency or other premium in-game content in the form of virtual goods. For purposes of determining when the service has been provided as it relates to virtual goods, we have determined that an implied obligation exists to the paying player to continue displaying the purchased or otherwise earned virtual good over its estimated life or until it is consumed. Accordingly, we categorize our virtual goods as either consumable or durable virtual goods. Consumable Virtual Goods: Consumable virtual goods are items such as one Durable Virtual Goods: Durable virtual goods are items including virtual currency and premium in-game content such as power-ups, skins and equipment that remain in the game for as long as the player continues to play. If we do not We have partnered with third On a periodic basis, we determine the estimated average playing period for paying players by genre across a sample of our games beginning at the time of a player’s first no no first one For titles where we have less than one 90 one one We then compute revenue-based weighted averages of the estimated playing period across all of the games in the sample, by genre, to arrive at the overall weighted average playing period of paying users for each of our major game genres, rounded to the nearest month. As of the first 2018 16 2 2 13. While we believe our estimates to be reasonable based on available game player information and based on the disclosed methodologies of larger publicly reporting mobile game companies, we may may may Arrangements with Multiple Performance Obligations: For arrangements with multiple performance obligations, we allocate the transaction price to each performance obligation in an amount that depicts the amount of consideration to which we expect to be entitled in exchange for satisfying each performance obligation, which is based on the standalone selling price. The standalone selling price represents the observable price which we would sell the advertising placement separately in a similar circumstance, to a similar customer. On August 7, 2018, one As consideration for the grant of rights to Licensee under the License Agreement, Licensee agreed to make upfront payments to the Company (the “Minimum Guarantee”). The Minimum Guarantee impacts our revenue recognition as it relates to the distinction between functional intellectual property and symbolic intellectual property for licensing arrangements. We are required to make such distinction based on the nature of the license and recognize revenue at a point in time for functional intellectual property and over time for symbolic intellectual property (such as trademarks, brands and character images). The License Agreement also requires that the Company provide specific goods and services in the form of regular software updates. We have determined the License Agreement includes multiple performance obligations related to functional intellectual property, symbolic intellectual property and software-related services (updates). For these three Disaggregation of Revenue: The following table summarizes revenue from contracts with customers for the year ended December 31, 2018 2017: Year ended December 31, 2018 December 31, 2017 Display Ads & Offers (point-in-time revenue) $ 878,590 $ 1,804,268 Paid Downloadable Games (point-in-time recognition) 806,784 592,222 Durable Virtual Goods (over-time recognition): In-Game Currency and Premium In-Game Content 910,737 744,870 Rewarded Video Ads 93,352 - Arrangements with Multiple Performance Obligations (over-time recognition): License Agreement Minimum Guarantee 182,815 - Total Revenue $ 2,872,278 $ 3,141,360 The Company reports as a single Accounts Receivable and Allowance for Doubtful Accounts The Company monitors outstanding receivables based on factors surrounding the credit risk of specific customers, historical trends, and other information. The allowance for doubtful accounts is estimated based on an assessment of the Company’s ability to collect on customer accounts receivable. There is judgment involved with estimating the allowance for doubtful accounts and if the financial condition of the Company’s customers were to deteriorate, resulting in their inability to make the required payments, the Company may no December 31, 2018 2017, not Cash Equivalents For purposes of the Company’s financial statements, the Company considers all highly liquid investments purchased with an original maturity date of three no December 31, 2018 2017. Concentrations of Credit Risk Financial instruments and related items which potentially subject the Company to concentrations of credit risk consist primarily of cash, cash equivalents and trade receivables. The Company places its cash and temporary cash investments with credit quality institutions. At times, such investments may $250,000. December 31, 2018, $608,762. The Company derives revenue from mobile app platforms, advertising networks and licensing which individually may 10% December 31, 2018, two 44% one 10% December 31, 2017, two 44% three 36% As of December 31, 2018, two 66% one 10% December 31, 2017, two 27% two 49% Property and Equipment Property and equipment are stated at cost. Routine maintenance, repairs and replacement costs are expensed as incurred and improvements that extend the useful life of the assets are capitalized. When retired or otherwise disposed, the related carrying value and accumulated depreciation are removed from the respective accounts and the net difference, less any amount realized from disposition, is reflected in earnings. Property and equipment are depreciated using the straight-line method over their estimated useful lives as follows: Estimated Useful Life: Years Computer equipment (Years) 3 Furniture and Fixtures (Years) 5 Leasehold improvements 3 Software Development Costs In accordance with ASC 985 20, The Company periodically evaluates whether events or circumstances have occurred that indicate that the remaining useful lives of its capitalized software development costs should be revised or that the remaining balance of such assets may not Impairment of Long-lived Assets The Company regularly reviews property, equipment, software development costs and other long-lived assets for possible impairment. This review occurs annually or more frequently if events or changes in circumstances indicate the carrying amount of the asset may not not no December 31, 2018 2017. December 31, 2018 2017, 8 In general, investments in which the Company owns less than 20% not December 31, 2018 2017, $5,000 $5,000, Derivative Instrument Liability The Company accounts for derivative instruments in accordance with ASC 815, December 31, 2018 2017, not Cost of Revenue (excluding amortization of software development costs) Cost of revenue includes primarily platform and advertising network fees, licensing costs and hosting fees. The Company, along with all mobile application publishers, is required to pay platform fees to Apple, Google and Amazon equal to approximately 30% 30% Stock-Based Compensation The Company measures the fair value of stock-based compensation issued to employees and non-employees using the stock price observed in the arms-length private placement transaction nearest the measurement date (for stock transactions), or the fair value of the award (for non-stock transactions), which are considered to be more reliably determinable measures of fair value than the value of the services being rendered. The measurement date is the earlier of ( 1 2 Basic and Diluted Net (Loss) per Share Calculations The Company computes per share amounts in accordance with FASB ASC Topic 260 For the year ended December 31, 2018, 10,750,000 4,925,004 34,200,002 For the year ended December 31, 2017, 10,800,000 1,680,000 6,000,000 1 5,050,000 3,500,000 Subsequent Events In accordance with ASC 855 Recent Accounting Pronouncements In January 2017, 2017 04, 350 2 zero 2 December 15, 2019, January 1, 2017. not In April 2016, 2016–10 606 not 606. two 606: 606 606. January 1, 2018 not In February 2016, 2016 02, 842 December 15, 2018, first January 2018 842. January 1, 2019 January 1, 2019 not January 1, 2019 2019. not not not not The standard will not Adoption of the standard will result in the recognition of additional ROU assets and lease liabilities for its operating lease of approximately $170,000 Management does not not |
Note 3 - Net Loss Per Share
Note 3 - Net Loss Per Share | 6 Months Ended | 12 Months Ended |
Jun. 30, 2019 | Dec. 31, 2018 | |
Notes to Financial Statements | ||
Earnings Per Share [Text Block] | Note 3 The Company computes net loss per share by dividing its net loss for the period by the weighted average number of common shares outstanding during the period less the weighted average common shares subject to restrictions imposed by the Company. Three months ended June 30, 2019 2018 Net loss $ (265,191 ) $ (557,052 ) Shares used to compute net loss per share: Weighted average common shares outstanding 87,979,526 94,190,797 Weighted average common shares subject to restrictions — — Weighted average shares used to compute basic and diluted net loss per share 87,979,526 94,190,797 Net loss per share - basic and diluted $ (0.00 ) $ (0.01 ) Six months ended June 30, 2019 2018 Net loss $ (924,894 ) $ (1,472,932 ) Shares used to compute net loss per share: Weighted average common shares outstanding 87,979,526 86,377,007 Weighted average common shares subject to restrictions — — Weighted average shares used to compute basic and diluted net loss per share 87,979,526 86,377,007 Net loss per share - basic and diluted $ (0.01 ) $ (0.02 ) TAPINATOR, INC. NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (Unaudited) The following warrants to purchase common stock, options to purchase common stock, restricted stock units (“RSUs”) and preferred stock have been excluded from the computation of net loss per share of common stock for the periods presented because including them would have had an anti-dilutive effect: Six months ended June 30, 2019 2018 Warrants to purchase common stock 34,200,002 34,200,002 Options to purchase common stock 4,925,004 5,050,000 RSU’s 10,750,000 10,750,000 Series B Preferred Stock - 11,283,333 Total excluded securities 49,875,006 61,283,335 | Note 3 The Company computes net loss per share by dividing its net loss for the period by the weighted average number of common shares outstanding during the period less the weighted average common shares subject to restrictions imposed by the Company. Year ended December 31, 2018 2017 Net loss $ (2,996,494 ) $ (3,690,146 ) Shares used to compute net loss per share: Weighted average common shares outstanding 90,976,652 58,478,481 Weighted average common shares subject to restrictions — — Weighted average shares used to compute basic and diluted net loss per share 90,976,652 58,478,481 Net loss per share - basic and diluted $ (0.03 ) $ (0.06 ) The following warrants to purchase common stock, options to purchase common stock, restricted stock units (“RSUs”) and preferred stock have been excluded from the computation of net loss per share of common stock for the periods presented because including them would have had an anti-dilutive effect: Year ended December 31, 2018 2017 Warrants to purchase common stock 34,200,002 3,500,000 Potentially convertible common stock underlying senior debenture — 10,800,000 Options to purchase common stock 4,925,004 5,050,000 RSUs 10,750,000 — Series A Preferred stock — 1,680,000 Series A-1 Preferred stock — 6,000,000 49,875,006 27,030,000 |
Note 4 - Fair Value Measurement
Note 4 - Fair Value Measurements | 6 Months Ended | 12 Months Ended |
Jun. 30, 2019 | Dec. 31, 2018 | |
Notes to Financial Statements | ||
Fair Value Disclosures [Text Block] | Note 4 Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants at the measurement date. Assets and liabilities that are measured at fair value are reported using a three three • Level 1 • Level 2 not • Level 3 no As of June 30, 2019 December 31, 2018, not 825, | Note 4 Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants at the measurement date. Assets and liabilities that are measured at fair value are reported using a three three • Level 1 • Level 2 not • Level 3 no As of December 31, 2018 2017, not 825, |
Note 5 - Accounts Receivable
Note 5 - Accounts Receivable | 6 Months Ended | 12 Months Ended |
Jun. 30, 2019 | Dec. 31, 2018 | |
Notes to Financial Statements | ||
Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | Note 5 Accounts receivable consisted of the following as of June 30, 2019 December 31, 2018: June 30, December 31, 2019 2018 Accounts receivable $ 331,534 $ 227,803 Less: Allowance for doubtful accounts - - Accounts receivable, Net $ 331,534 $ 227,803 The Company had no six June 30, 2019 2018. | Note 5 December 31, December 31, 2018 2017 Accounts receivable $ 227,803 $ 333,090 Less: Allowance for doubtful accounts - - Accounts receivable, Net $ 227,803 $ 333,090 The Company had no December 31, 2018 2017. |
Note 6 - Prepaid Expenses
Note 6 - Prepaid Expenses | 6 Months Ended | 12 Months Ended |
Jun. 30, 2019 | Dec. 31, 2018 | |
Notes to Financial Statements | ||
Prepaid Expenses and Other Assets Disclosure [Text Block] | Note 6 Prepaid expense consisted of the following as of June 30, 2019 December 31, 2018: June 30, December 31 2019 2018 Deferred platform commission fees $ 69,701 $ 178,692 Deferred royalties 3,408 1,157 Other 49,141 35,367 Total Prepaid Expenses $ 122,250 $ 215,216 | Note 6 — Prepaid Expenses Prepaid expense consisted of the following as of December 31, 2018 2017: December 31, December 31, 2018 2017 Deferred platform commission fees $ 178,692 $ 146,708 Deferred royalties 1,157 3,704 Prepaid Professional fees - 15,000 Other 35,367 12,417 Total Prepaid Expenses $ 215,216 $ 177,829 |
Note 7 - Property and Equipment
Note 7 - Property and Equipment | 6 Months Ended | 12 Months Ended |
Jun. 30, 2019 | Dec. 31, 2018 | |
Notes to Financial Statements | ||
Property, Plant and Equipment Disclosure [Text Block] | Note 7 Property and equipment consisted of the following as of June 30, 2019 December 31, 2018. June 30, 2019 December 31, 2018 Leasehold improvements $ 2,435 $ 2,435 Furniture and fixtures 10,337 10,337 Computer equipment 26,496 26,496 Property and equipment cost 39,268 39,268 Less: accumulated depreciation (34,791 ) (31,685 ) Property and equipment, net $ 4,477 $ 7,583 During the six June 30, 2019 2018, $3,106 $4,855, | Note 7 Property and equipment consisted of the following as of December 31, 2018 2017: December 31, 2018 December 31, 2017 Leasehold improvements $ 2,435 $ 2,435 Furniture and fixtures 10,337 10,337 Computer equipment 26,496 24,285 Property and equipment cost 39,268 37,057 Less: accumulated depreciation (31,685 ) (22,645 ) Property and equipment, net $ 7,583 $ 14,412 During the year ended December 31, 2018 2017, $9,040 $9,995, |
Note 8 - Capitalized Software D
Note 8 - Capitalized Software Development | 6 Months Ended | 12 Months Ended |
Jun. 30, 2019 | Dec. 31, 2018 | |
Notes to Financial Statements | ||
Research, Development, and Computer Software Disclosure [Text Block] | Note 9 Capitalized software development costs at June 30, 2019 December 31, 2018 June 30, 2019 December 31, 2018 Software development cost $ 4,341,176 $ 4,066,427 Less: accumulated amortization (2,951,993 ) (2,610,991 ) Less: Impairment of software development cost (576,621 ) (576,621 ) Software development cost, net $ 812,562 $ 878,815 During the six June 30, 2019 2018, $341,002 $271,023 December 31, 2018, not $320,311 December 31, 2018. | Note 8 Capitalized software development costs at December 31, 2018 2017 December 31, 2018 December 31, 2017 Software development cost $ 4,066,427 $ 3,259,719 Less: accumulated amortization (2,610,991 ) (1,976,861 ) Less: Impairment of software development cost (576,621 ) (256,310 ) Software development cost, net $ 878,815 $ 1,026,548 During the year ended December 31, 2018 2017, $614,130 $709,615, not $320,311 $256,310 December 31, 2018 2017, |
Note 9 - Investments
Note 9 - Investments | 6 Months Ended | 12 Months Ended |
Jun. 30, 2019 | Dec. 31, 2018 | |
Notes to Financial Statements | ||
Investments in and Advances to Affiliates, Schedule of Investments [Text Block] | Note 10 In January 2015, $5,000 Peer5, | Note 9 In January 2015, $5,000 Peer5, |
Note 10 - Related Party Transac
Note 10 - Related Party Transactions | 6 Months Ended | 12 Months Ended |
Jun. 30, 2019 | Dec. 31, 2018 | |
Notes to Financial Statements | ||
Related Party Transactions Disclosure [Text Block] | Note 11 License Agreement and Stock Repurchase Agreement On December 28, 2018, Tap2Play, 7,646,446 $0.02, $144,639 In consideration for the Repurchased Shares, the Company agreed to share all revenue, net of any and all third Rapid-Launch Games January 1, 2019, 60% 40%. Tap2Play not $144,639 December 31, 2018 $35,137 $144,639 June 30, 2019 December 31, 2018, Game Development As of June 30, 2019 December 31, 2018, $29,100 $43,293, Director Fees As of June 30, 2019 December 31, 2018, $5,000 $15,000, | Note 10 The Company utilizes the services of an affiliated entity of a major shareholder for the development of its Rapid-Launch Games. Amounts incurred by the Company for such development services, which were primarily attributed to capitalized software development costs, for the year ended December 31, 2018 2017 $372,029 $433,578, December 31, 2018 2017, $43,293 $100,115, Stock repurchase agreement On December 28, 2018, Tap2Play, 7,646,446 $0.02, $144,639 In consideration for the Repurchased Shares, the Company agreed to share all revenue net of any and all third January 1, 2019, 60% 40%. Tap2Play not $144,639 December 31, 2018 |
Note 11 - Senior Secured Conver
Note 11 - Senior Secured Convertible Debenture | 6 Months Ended | 12 Months Ended |
Jun. 30, 2019 | Dec. 31, 2018 | |
Notes to Financial Statements | ||
Debt Disclosure [Text Block] | Note 12 On June 19, 2015, June 19, 2015 ( $2,240,000 8% $.205, 10,926,829 $.30 10,926,829 $.30 In July 28, 2016, “2016 $2.24 8% June, 2015. 2016 $560,000 October 1, 2016 $1,120,000 January 1, 2017 2016 8% $2,394,000 $0.25 “2016 420 may 1,680,000 June 22, 2020 July 28, 2021, ( $2,100,000 In June 2017, “2017 2016 2017 2016 $234,000 2016 June 30, 2017 $191,520. 2016 $2,160,000 2016 2016 $0.25 $0.20. 2016 July 31, 2018, 8% December 31, March 31, July 31, October 31, December 31, 2017. June 2017, “2017 10,926,829 1,500 1 On September 7, 2017, 1 On January 22, 2018, 1,500 1 6,000,000 6,000,000 1 4 1 On February 23, 2018, 2017 February 23, 2018, $1,200,000 2016 $1,142,857 5% $1,017,143 2016 2016 2016 1,854 may 15,450,000 $0.12 $1,000. $0.082, 9.99% 4 2 3 9 On May 2, 2018, 500 1,854 4,166,667 4,166,667 4 1 On September 7, 2018, 1,354 $270.83, $366,707. no 11,283,333 $0.0325, During the six June 30, 2018, $187,876 $51,230. | Note 11 On June 19, 2015, June 19, 2015 ( $2,240,000 8% $.205, 10,926,829 $.30 10,926,829 $.30 In July 28, 2016, “2016 $2.24 8% June, 2015. 2016 $560,000 October 1, 2016 $1,120,000 January 1, 2017 2016 8% $2,394,000 $0.25 “2016 420 may 1,680,000 June 22, 2020 July 28, 2021, ( $2,100,000 In June 2017, “2017 2016 2017 2016 $234,000 2016 June 30, 2017 $191,520. 2016 $2,160,000 2016 2016 $0.25 $0.20. 2016 July 31, 2018, 8% December 31, March 31, July 31, October 31, December 31, 2017. June 2017, “2017 10,926,829 1,500 1 On September 7, 2017, 1 On January 22, 2018, 1,500 1 6,000,000 6,000,000 1 4 1 On February 23, 2018, 2017 February 23, 2018, $1,200,000 2016 $1,142,857 5% $1,017,143 2016 2016 2016 1,854 may 15,450,000 $0.12 $1,000. $0.082, 9.99% 4 2 3 9 On May 2, 2018, 500 1,854 4,166,667 4,166,667 4 1 On September 7, 2018, 1,354 $270.83, $366,707. no 11,283,333 $0.0325, During the year ended December 31, 2018 2017, $187,876 $1,404,254, December 31, 2018 2017, $51,230 $341,577, 2017 $830,001 December 31, 2017. Senior secured convertible debenture payable as of December 31, 2018 2017 December 31, 2018 December 31, 2017 Principal balance outstanding $ - $ 2,160,000 Less: Debt discount – beneficial conversion feature - (657,564 ) Debt discount – original issue discount - (179,304 ) Debt discount – financing costs - (6,250 ) Principal balance outstanding, net - 1,316,882 Less current portion - 1,316,882 Long term portion - - |
Note 12 - Commitments and Conti
Note 12 - Commitments and Contingencies | 6 Months Ended | 12 Months Ended |
Jun. 30, 2019 | Dec. 31, 2018 | |
Notes to Financial Statements | ||
Commitments and Contingencies Disclosure [Text Block] | Note 13 License Agreement On August 7, 2018 ( As consideration for the grant of rights to Licensee under the SD License Agreement, Licensee agreed to make upfront payments to the Company in the aggregate of $500,000 $200,000 six June 30, 2019 $300,000 September 2018. third 6.5% $226,565 June 30, 2019. June 30, 2019 December 31, 2018 $273,435 $317,187, The SD License Agreement provides for a term of four one 90 fourth may Minimum Developer Commitments Future developer commitments as of June 30, 2019 $419,818. not third At June 30, 2019, Future Minimum Developer Year Ending December 31, Commitments 2019 $ 209,909 2020 209,909 $ 419,818 The amounts represented in the table above reflect the Company’s minimum cash obligations for the respective calendar years, but do not | Note 12 Leases In August 2016, November 2021. Year ended December 31, 2019 $ 59,469 2020 61,253 2021 63,090 Total 183,812 For the year ended December 31, 2018 2017 $58,000 $56,398, License Agreement On August 7, 2018 ( As consideration for the grant of rights to Licensee under the Solitaire Dash License Agreement, Licensee agreed to make upfront payments to the Company in the aggregate of $500,000 December 31, 2018, $300,000 third 6.5% $182,815 December 31, 2018 $117,187 December 31, 2018. The Solitaire Dash License Agreement is for a term of four one 90 fourth may Minimum Developer Commitments Future developer commitments as of December 31, 2018, $629,727. not third At December 31, 2018, Future Minimum Developer Year Ending December 31, Commitments 2019 $ 419,818 2020 209,909 $ 629,727 The amounts represented in the table above reflect the Company’s minimum cash obligations for the respective calendar years, but do not |
Note 13 - Stockholders' Equity
Note 13 - Stockholders' Equity (Deficit) | 6 Months Ended | 12 Months Ended |
Jun. 30, 2019 | Dec. 31, 2018 | |
Notes to Financial Statements | ||
Stockholders' Equity Note Disclosure [Text Block] | Note 14 Common and Preferred Stock At June 30, 2019 December 31, 2018, 250,000,000 $0.001 1,532,500 $0.001 December 31, 2018, 840 1,500 1 1 1,854 June 27, 2019, three 1 January 23, 2018, 150,000,000 250,000,000. In February, 2017, 500,000 $150,000, $0.30 two three 500,000 $.30 $.36 January 18, 2018, two $0.36 $0.30 $0.12. $120,000 1,000,000 On January 22, 2018, 1 1,500 6,000,000 On January 30, 2018, first September 7, 2017 ( 11,791,668 $1,415,000, $0.12 $1,162,804 first 10% first 11,791,668 $0.144. five not On February 7, 2018, second 8,562,499 $1,027,500, $0.12 $920,680 second 10% second 8,562,499 $0.144. On February 15, 2018, third 4,645,835 $557,500, $0.12 $498,303 third 10% third 4,645,835 $0.144. On February 23, 2018, 2016 420 1,854 12. On May 2, 2018, 500 1,854 4,166,667 4,166,667 4 1 On September 7, 2018, 1,354 $270.83, $366,707. 11,283,333 $0.0325. no no no On December 28, 2018, 7,646,446 $0.02, $144,639 11 Options In December 2015, 2015 6,000,000 On January 23, 2018 2015 6,000,000 18,000,000. A summary of stock option activity under the Company’s 2015 December 31, 2018 six June 30, 2019 Weighted Weighted Intrinsic Number average average value of exercise life of Options price (years) Options Outstanding, January 1, 2018 5,050,000 $ 0.13 9.24 - Granted - - - - Exercised - - - - Expired/Cancelled (124,996 ) $ 0.11 8.48 - Outstanding, December 31, 2018 4,925,004 $ 0.13 8.24 - Granted - - - - Exercised - - - - Expired/Cancelled - - - - Outstanding, June 30, 2019 4,925,004 $ 0.13 7.74 - Exercisable, June 30, 2019 3,862,504 $ 0.13 7.48 - Stock option expense included in stock compensation expense for the six June 30, 2019 2018 $70,831 $91,155, The aggregate intrinsic value in the preceding table is calculated as the difference between the exercise price of the underlying awards and the quoted closing price of the Company’s common stock on The OTC Markets of $0.04 June 28, 2019. Restricted Stock Units On February 21, 2018, 10,750,000 2015 $4,515,000 thirty-six On August 2, 2018, 250,000 2015 $17,500 thirty-six Subject to each recipient continuing as an officer, director, or employee (as appropriate) of the Company, each of the RSU Grants shall vest as follows: beginning on the eighteenth eighteen thirty-six 2015 $737,919 $533,021 six June 30, 2019 2018, The following table shows a summary of RSU activity for the year ended December 31, 2018 six June 30, 2019: Weighted Number average of Grant Date Units Fair Value Awarded and unvested, January 1, 2018 - $ - Granted 11,000,000 0.41 Vested - - Forfeited/cancelled (250,000 ) 0.42 Awarded and unvested, December 31, 2018 10,750,000 $ 0.41 Granted - - Vested - - Forfeited/cancelled - - Awarded and unvested, June 30, 2019 10,750,000 $ 0.41 Under ASC 718, 718” February 2018 $4,515,000 $0.42 August 2018 $17,500 $0.07 Common stock warrants In February 2017, two 500,000 $0.30 $0.36 three January 2018, 1,000,000 $0.12 January 2018 $120,000. On February 15, 2018 three 5,000,000 $0.15. five In connection with the three 25,000,002 $0.144. 5 January 2023 February 2023. On February 20, 2018 March 1, 2018, six three 1,400,000 $.01 $100. $416,006 six June 30, 2018. $416,106. On March 26, 2018, 4% three 300,000 $0.25. $35,385 0%, 209.65%, 1.90%, 3 Number Weighted Weighted Intrinsic of average average value Common Stock exercise life of Warrants price (years) Warrants Outstanding, January 1, 2018 3,500,000 $ 0.24 2.35 - Granted 31,700,002 $ 0.14 4.89 - Exercised (1,000,000 ) $ 0.12 2.01 - Canceled - - - - Outstanding, December 31, 2018 34,200,002 $ 0.14 3.90 $ 23,800 Granted - - - - Exercised - - - - Canceled - - - - Outstanding, June 30, 2019 34,200,002 $ 0.14 3.41 $ 45,200 Exercisable, June 30, 2019 34,200,002 $ 0.14 3.41 $ 45,200 The aggregate intrinsic value in the preceding table is calculated as the difference between the exercise price of the underlying warrants and the quoted closing price of the Company's common stock on the OTC Markets of $0.04 June 28, 2019. | Note 13 Common and Preferred Stock On January 23, 2018, 150,000,000 250,000,000. At December 31, 2018, 250,000,000 $0.001 1,532,500 $0.001 840 1,500 1 1,854 In February, 2017, 500,000 $150,000, $0.30 two three 500,000 $.30 $.36 January 18, 2018, two $0.36 $0.30 $0.12. $120,000 1,000,000 In June, 2017, 2,000,000 $200,000. three 2,500,000 $.20 In June 2017, 10,926,829 1,500 1 11. On January 22, 2018, 1 1,500 6,000,000 On January 30, 2018, first September 7, 2017 ( 11,791,668 $1,415,000, $0.12 $1,162,804 first 10% first 11,791,668 $0.144. five not On February 7, 2018, second 8,562,499 $1,027,500, $0.12 $920,680 second 10% second 8,562,499 $0.144. On February 15, 2018, third 4,645,835 $557,500, $0.12 $498,303 third 10% third 4,645,835 $0.144. On February 23, 2018, 2016 420 1,854 11. On May 2, 2018, 500 1,854 4,166,667 4,166,667 4 1 On September 7, 2018, 1,354 $270.83, $366,707. 11,283,333 $0.0325. no no no On December 28, 2018, 7,646,446 $0.02, $144,639 10 Options In December 2015, 2015 6,000,000 On January 23, 2018 2015 6,000,000 18,000,000. A summary of stock option activity under the Company’s 2015 December 31, 2018 2017 Weighted Weighted Intrinsic Number average average value of exercise life of Options price (years) Options Outstanding, January 1, 2017 550,000 $ 0.27 9.23 Granted 4,500,000 0.11 10.00 Exercised - - - Expired/Cancelled - - - Outstanding, December 31, 2017 5,050,000 $ 0.13 9.24 Granted - - - Exercised - - - Expired/Cancelled (124,996 ) 0.11 8.48 Outstanding, December 31, 2018 4,925,004 $ 0.13 8.24 - Exercisable, December 31, 2018 3,154,171 $ 0.14 7.87 - On May 11, 2017 2015 4,500,000 $0.11 twelve 375,000 June 30, 2017, 2017 0%; 304.61%; 2.39%; 10 Stock option expense included in stock compensation expense for the year ended December 31, 2018 2017 $162,067 $173,552, The aggregate intrinsic value in the preceding table is calculated as the difference between the exercise price of the underlying awards and the quoted closing price of the Company’s common stock on The OTC Markets of $0.03 December 31, 2018. Restricted Stock Units On February 21, 2018, 10,750,000 2015 $4,515,000 thirty-six On August 2, 2018, 250,000 2015 $17,500 thirty-six Subject to each recipient continuing as an officer, director, or employee (as appropriate) of the Company, each of the RSU Grants shall vest as follows: beginning on the eighteenth eighteen thirty-six 2015 December 31, 2018, $1,279,201 February August 2018 The following table shows a summary of RSU activity for the year ended December 31, 2018: Weighted Number average of Grant Date Units Fair Value Awarded and unvested, December 31, 2017 - $ - Granted 11,000,000 0.41 Vested - - Forfeited/cancelled (250,000 ) 0.42 Awarded and unvested, December 31, 2018 10,750,000 $ 0.41 Under ASC 718, 718” February 2018 $4,515,000 $0.42 August 2018 $17,500 $0.07 Common stock warrants In February 2017, two 500,000 $0.30 $0.36 three In June 2017, 2,500,000 $0.20 three In June 2017, 11 10,926,829 In January 2018, 1,000,000 February 2017 $0.12 January 2018 $120,000. On February 15, 2018 three 5,000,000 $0.15. five In connection with the three 25,000,002 $0.144. 5 January 2023 February 2023. On February 20, 2018 March 1, 2018, six three 1,400,000 $.01 $100. $416,006 December 31, 2018. $416,106. On March 26, 2018, 4% three 300,000 $0.25 14 $35,385 0%, 209.65%, 1.90%, 3 Number Weighted Weighted Intrinsic of average average value Common Stock exercise life of Warrants price (years) Warrants Outstanding, January 1, 2017 10,926,829 $ 0.30 4.47 Granted 3,500,000 0.24 3.00 Exercised - - - Canceled (10,926,829 ) 0.30 2.47 Outstanding, December 31, 2017 3,500,000 0.24 2.35 Granted 31,700,002 0.14 4.89 Exercised (1,000,000 ) 0.12 2.01 Canceled - - - Outstanding, December 31, 2018 34,200,002 $ 0.14 3.90 $ 23,800 Exercisable, December 31, 2018 34,200,002 $ 0.14 3.91 $ 23,800 The aggregate intrinsic value in the preceding table is calculated as the difference between the exercise price of the underlying warrants and the quoted closing price of the Company's common stock on the OTC Markets of $0.03 December 31, 2018. |
Note 14 - Non-controlling Inter
Note 14 - Non-controlling Interest | 12 Months Ended |
Dec. 31, 2018 | |
Notes to Financial Statements | |
Noncontrolling Interest Disclosure [Text Block] | Note 14 On December 29, 2017, 96% 4% In connection with entering into the RB joint venture with the individual investor, RB issued to the individual investor a four 4% $100,000. $0.25 no forty-five ninety 50% two 50% 20% $100,000 10% $200,000. 10% 4% On March 26, 2018, 4% not $100,000 three 300,000 $0.25. |
Note 15 - Income Taxes
Note 15 - Income Taxes | 12 Months Ended |
Dec. 31, 2018 | |
Notes to Financial Statements | |
Income Tax Disclosure [Text Block] | N ote 15— ncome Taxes A reconciliation of the U.S. Federal Statutory income tax rate to the Company’s effective income tax rate is as follows: 2018 2017 Federal statutory income tax rate 23.9 % 23.9 % State taxes, net of Federal benefit 5.5 % 5.5 % Valuation allowance (29.4 %) (29.4 %) Effective income tax rate - % - % Net deferred tax assets as of December 31, 2017 2016 2018 2017 Net operating loss carryforwards $ 2,616,900 $ 1,900,740 Valuation allowance (2,616,900 ) (1,900,740 ) Net deferred tax asset $ - $ - As of December 31, 2018, $10,970,000 2034. 382 383 1986, 382 5 382 50 5 three may The Company performs an analysis each year to determine whether the expected future income will more likely than not No During the years ended December 31, 2018 2017, $716,000 $217,000 December 31, 2018. On December 22, 2017, 2018 21%, January 1, 2018. $1,240,650 $1,240,650 December 2017. As of December 31, 2018, January 1, 2014 December 31, 2017. The Company applies the standard relating to accounting (ASC 740 10 not no December 31, 2018 2017. |
Note 16 - Subsequent Events
Note 16 - Subsequent Events | 6 Months Ended | 12 Months Ended |
Jun. 30, 2019 | Dec. 31, 2018 | |
Notes to Financial Statements | ||
Subsequent Events [Text Block] | Note 15 – Subsequent Events The Company has analyzed its operations subsequent to June 30, 2019 no | Note 16 The Company has analyzed its operations subsequent to December 31, 2018 no |
Note 1 - The Company_2
Note 1 - The Company | 6 Months Ended | 12 Months Ended |
Jun. 30, 2019 | Dec. 31, 2018 | |
Notes to Financial Statements | ||
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block] | Note 1 Tapinator, Inc. (“ Tapinator” or “ the Company”) develops and publishes category leading apps for mobile platforms, with a significant emphasis on social-casino games. Tapinator’s library includes over 300 470 Video Poker Classic Crypto Trillionaire Solitaire Dash 2013, The Company was originally incorporated on December 9, 2013 December 12, 2013, June 16, 2014, 100% The Company currently develops and publishes two Category Leading Apps Tapinator Tapinator’s Rapid-Launch Games 2013. 300 not Rapid-Launch Games, Rapid-Launch Games two Rapid-Launch Games Tap2Play | Note 1 Tapinator, Inc. (“Tapinator” or the “Company”) develops and publishes mobile games and applications on the iOS, Google Play, and Amazon platforms. Tapinator's portfolio includes over 300 450 Video Poker Classic Solitaire Dash Crypto Trillionaire 2013, The Company was originally incorporated on December 9, 2013 December 12, 2013, June 16, 2014, 100% The Company currently develops and publishes two Category Leading Apps Full-Featured Games Tapinator In late 2018, Category Leading Apps Tapinator’s Rapid-Launch Games 2013. Rapid-Launch G ames 300 not Rapid-Launch Games , not 300 Rapid-Launch Games Rapid-Launch Games Tap2Play |
Note 2 - Basis of Presentatio_2
Note 2 - Basis of Presentation and Summary of Significant Accounting Policies 1 | 6 Months Ended | 12 Months Ended |
Jun. 30, 2019 | Dec. 31, 2018 | |
Notes to Financial Statements | ||
Significant Accounting Policies [Text Block] | Note 2 Basis of Presentation The accompanying condensed consolidated financial statements and related notes have been prepared in conformity with United States generally accepted accounting principles (“GAAP”). The condensed consolidated financial statements include the operations of the Company and its wholly-owned subsidiaries, Tapinator, LLC, Tap2Play, These condensed consolidated financial statements reflect all adjustments, including normal recurring adjustments which, in the opinion of management, are necessary to present fairly the consolidated operations and cash flows for the periods presented. Reclassifications Certain amounts in the prior period condensed consolidated financial statements have been reclassified to conform to the presentation used in the June 30, 2019, Use of estimates The preparation of financial statements in conformity with 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 as well as the reported amount of revenues and expenses during the reporting period. Actual results could differ from these estimates. Significant estimates include assumptions used in the recognition of revenue, realization of platform and advertising fees and related costs of revenue, long-lived assets, stock-based compensation, and the fair value of other equity and debt instruments. Revenue Recognition The Company derives revenue primarily from the three For revenue from product sales, the Company recognizes revenue in accordance with Financial Accounting Standards Board “FASB” Accounting Standards Codification “ASC” 606. five 606: not no In accordance with Accounting Standards Update (“ASU”) 2016 08, • the terms and conditions of the Company’s contracts with the mobile platforms and ad networks; • the party responsible for determining the type, category and quantity of the methods to generate game revenue; • whether the Company is paid a fixed percentage of the arrangement’s consideration or a fixed fee for each game, transaction, or advertisement; • the party which sets the pricing with the end-user, and has the credit and inventory risk; and • the party responsible for the fulfillment of the game or serving of advertisements and that determines the specifications of the game or advertisement. Based on the evaluation of the above indicators, the Company has determined that it is generally acting as a principal and is the primary obligor to end-users for its games distributed on the mobile platforms and for advertisements served by the advertising networks and has the contractual right to determine the price to be paid by the player. Therefore, the Company recognizes revenue related to these arrangements on a gross basis, when the necessary information about the gross amounts or platform fees charged, before any adjustments, are made available by the mobile platforms and advertising networks. The Company records the related platform fees and advertising network revenue share as expenses in the period incurred. Display Advertising and Offers: We have contractual relationships with advertising networks for display advertisements and offers served within our games. For these arrangements, we are the principal and our performance obligation is to provide the inventory for advertisements and offers to be displayed within our games. The Company has determined the advertising buyer to be its customer and displaying the advertisements within the mobile games is identified as the single performance obligation. Revenue from advertisements and offers are recognized at the point-in-time the advertisements are displayed in the game or the offer has been completed by the user as the customer simultaneously receives and consumes the benefits provided from these services. The pricing and terms for all our advertising arrangements are governed by either a master contract or insertion order and generally stipulate payment terms as a specific number of days subsequent to the end of the month, generally ranging from 30 60 Paid Downloadable Games: Some of our legacy Rapid-Launch Games three 1 2 3 Rapid-Launch Games not not not Virtual Goods: Our games allow for players to purchase or otherwise earn in-game currency or other premium in-game content in the form of virtual goods. For purposes of determining when the service has been provided as it relates to virtual goods, we have determined that an implied obligation exists to the paying player to continue displaying the purchased or otherwise earned virtual good over its estimated life or until it is consumed. Accordingly, we categorize our virtual goods as either consumable or durable virtual goods. Consumable Virtual Goods: Consumable virtual goods are items such as one Durable Virtual Goods: Durable virtual goods are items including virtual currency and premium in-game content such as power-ups, skins and equipment that remain in the game for as long as the player continues to play. If we do not We have partnered with third On a periodic basis, we determine the estimated average playing period for paying players by game or genre, via a representative proxy game from within that specific game. To make this estimate, we examine player data beginning at the time of a player’s first no no first 90 100 For new titles where we do not one 90 one one As of the second 2019 4 2 2 16 While we believe our estimates to be reasonable based on available game player information and based on the disclosed methodologies of larger publicly reporting mobile game companies, we may may may For the three six June 30, 2019, $521,000 $156,000 $365,000 $0.01 $0.00 three six June 30, 2019, three six June 30, 2018, no Arrangements with Multiple Performance Obligations: For arrangements with multiple performance obligations, we allocate the transaction price to each performance obligation in an amount that depicts the amount of consideration to which we expect to be entitled in exchange for satisfying each performance obligation, which is based on the standalone selling price. The standalone selling price represents the observable price which we would sell the advertising placement separately in a similar circumstance, to a similar customer. On August 7, 2018, one As consideration for the grant of rights to Licensee under the License Agreement, Licensee agreed to make upfront payments to the Company (the “Minimum Guarantee”). The Minimum Guarantee impacts our revenue recognition as it relates to the distinction between functional intellectual property and symbolic intellectual property for licensing arrangements. We are required to make such distinction based on the nature of the license and recognize revenue at a point in time for functional intellectual property and over time for symbolic intellectual property (such as trademarks, brands and character images). The License Agreement also requires that the Company provide specific goods and services in the form of regular software updates. We have determined the License Agreement includes multiple performance obligations related to functional intellectual property, symbolic intellectual property and software-related services (updates). For these three Disaggregation of Revenue: The following table summarizes revenue from contracts with customers for the three six June 30, 2019 2018: Three months ended Six months ended June 30, 2019 June 30, 2018 June 30, 2019 June 30, 2018 Display Ads & Offers (point-in-time revenue) $ 116,524 $ 291,960 $ 298,232 $ 581,055 Paid Downloadable Games (point-in-time recognition) 144,798 193,466 315,158 508,863 Durable Virtual Goods (over-time recognition): In-Game Currency and Premium In-Game Content 987,077 233,796 1,342,806 491,182 Rewarded Video Ads 52,905 14,451 121,138 41,261 Subscriptions 22,414 - 37,563 - Arrangements with Multiple Performance Obligations (over-time recognition): License Agreement Minimum Guarantee 21,877 - 43,753 - Total Revenue $ 1,345,595 $ 733,673 $ 2,158,650 $ 1,622,361 Accounts Receivable and Allowance for Doubtful Accounts The Company monitors outstanding receivables based on factors surrounding the credit risk of specific customers, historical trends, and other information. The allowance for doubtful accounts is estimated based on an assessment of the Company’s ability to collect on customer accounts receivable. There is judgment involved with estimating the allowance for doubtful accounts and if the financial condition of the Company’s customers were to deteriorate, resulting in their inability to make the required payments, the Company may no June 30, 2019 December 31, 2018, not Cash Equivalents For purposes of the Company’s financial statements, the Company considers all highly liquid investments purchased with an original maturity date of three no June 30, 2019 December 31, 2018. Concentrations of Credit Risk Financial instruments and related items which potentially subject the Company to concentrations of credit risk consist primarily of cash, cash equivalents and trade receivables. The Company places its cash and temporary cash investments with credit quality institutions. At times, such investments may $250,000. June 30, 2019, $259,905. The Company derives revenue from mobile app platforms, advertising networks and licensing which individually may 10% six June 30, 2019, two 56% six June 30, 2018, two 50% As of June 30, 2019, two 73% December 31, 2018, two 66% one 10% Property and Equipment Property and equipment are stated at cost. Routine maintenance, repairs and replacement costs are expensed as incurred and improvements that extend the useful life of the assets are capitalized. When retired or otherwise disposed, the related carrying value and accumulated depreciation are removed from the respective accounts and the net difference, less any amount realized from disposition, is reflected in earnings. Property and equipment are depreciated using the straight-line method over their estimated useful lives as follows: Estimated Useful Life: Years Computer equipment 3 Furniture and Fixtures 5 Leasehold improvements 3 Software Development Costs In accordance with ASC 985 20, three The Company periodically evaluates whether events or circumstances have occurred that indicate that the remaining useful lives of its capitalized software development costs should be revised or that the remaining balance of such assets may not Impairment of Long-lived Assets The Company regularly reviews property, equipment, software development costs and other long-lived assets for possible impairment. This review occurs annually or more frequently if events or changes in circumstances indicate the carrying amount of the asset may not not no June 30, 2019 December 31, 2018. June 30, 2018 9. In general, investments in which the Company owns less than 20% not June 30, 2019 December 31, 2018, $5,000 Derivative Instrument s The Company accounts for derivative instruments in accordance with ASC 815, June 30, 2019 December 31, 2018, not Cost of Revenue (excluding amortization of software development costs) Cost of revenue includes primarily platform and advertising network fees, licensing costs and hosting fees. The Company, along with all mobile application publishers, is required to pay platform fees to Apple, Google and Amazon equal to approximately 30% 30% Stock-Based Compensation The Company measures the fair value of stock-based compensation issued to employees and non-employees using the stock price observed in the arms-length private placement transaction nearest the measurement date (for stock transactions), or the fair value of the award (for non-stock transactions), which are considered to be more reliably determinable measures of fair value than the value of the services being rendered. The measurement date is the earlier of ( 1 2 Basic and Diluted Net Income (Loss) per Share Calculations The Company computes per share amounts in accordance with FASB ASC Topic 260 For the six June 30, 2019 2018, 49,875,006 61,283,335, Subsequent Events In accordance with ASC 855 Recent Accounting Pronouncements In January 2017, 2017 04, 350 2 zero 2 December 15, 2019, January 1, 2017. not In February 2016, 2016 02, 842 December 15, 2018, first January 2018 842. January 1, 2019 not January 1, 2019 2019. not not not not Management does not not | Note 2 Basis of Presentation The accompanying consolidated financial statements and related notes have been prepared in conformity with United States generally accepted accounting principles (“GAAP”). The consolidated financial statements include the operations of the Company and its wholly-owned subsidiaries, Tapinator, LLC, Tap2Play, These consolidated financial statements reflect all adjustments, including normal recurring adjustments which, in the opinion of management, are necessary to present fairly the consolidated operations and cash flows for the periods presented. Reclassifications Certain Statements of Operations reclassifications have been made in the presentation of our prior financial statements and accompanying notes to conform to the presentation as of and for the year ended December 31, 2018. Use of estimates The preparation of financial statements in conformity with 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 as well as the reported amount of revenues and expenses during the reporting period. Actual results could differ from these estimates. Significant estimates include assumptions used in the recognition of revenue, realization of platform and advertising fees and related costs of revenue, long-lived assets, stock-based compensation, and the fair value of other equity and debt instruments. Revensue Recognition The Company derives revenue primarily from the three For revenue from product sales, the Company recognizes revenue in accordance with Financial Accounting Standards Board “FASB” Accounting Standards Codification “ASC” 606. five 606: not no In accordance with Accounting Standards Update (“ASU”) 2016 08, • the terms and conditions of the Company’s contracts with the mobile platforms and ad networks; • the party responsible for determining the type, category and quantity of the methods to generate game revenue; • whether the Company is paid a fixed percentage of the arrangement’s consideration or a fixed fee for each game, transaction, or advertisement; • the party which sets the pricing with the end-user, and has the credit and inventory risk; and • the party responsible for the fulfillment of the game or serving of advertisements and that determines the specifications of the game or advertisement. Based on the evaluation of the above indicators, the Company has determined that it is generally acting as a principal and is the primary obligor to end-users for its games distributed on the mobile platforms and for advertisements served by the advertising networks and has the contractual right to determine the price to be paid by the player. Therefore, the Company recognizes revenue related to these arrangements on a gross basis, when the necessary information about the gross amounts or platform fees charged, before any adjustments, are made available by the mobile platforms and advertising networks. The Company records the related platform fees and advertising network revenue share as expenses in the period incurred. Display Advertising and Offers: We have contractual relationships with advertising networks for display advertisements and offers served within our games. For these arrangements, we are the principal and our performance obligation is to provide the inventory for advertisements and offers to be displayed within our games. The Company has determined the advertising buyer to be its customer and displaying the advertisements within the mobile games is identified as the single performance obligation. Revenue from advertisements and offers are recognized at the point-in-time the advertisements are displayed in the game or the offer has been completed by the user as the customer simultaneously receives and consumes the benefits provided from these services. The pricing and terms for all our advertising arrangements are governed by either a master contract or insertion order and generally stipulate payment terms as a specific number of days subsequent to the end of the month, generally ranging from 30 60 Paid Downloadable Games: Some of our legacy Rapid Launch Mobile Games are offered as paid downloadable games on certain mobile platforms. For an individual sale of a game with both online and offline functionality, we would typically have three 1 2 3 not not not Virtual Goods: Our games allow for players to purchase or otherwise earn in-game currency or other premium in-game content in the form of virtual goods. For purposes of determining when the service has been provided as it relates to virtual goods, we have determined that an implied obligation exists to the paying player to continue displaying the purchased or otherwise earned virtual good over its estimated life or until it is consumed. Accordingly, we categorize our virtual goods as either consumable or durable virtual goods. Consumable Virtual Goods: Consumable virtual goods are items such as one Durable Virtual Goods: Durable virtual goods are items including virtual currency and premium in-game content such as power-ups, skins and equipment that remain in the game for as long as the player continues to play. If we do not We have partnered with third On a periodic basis, we determine the estimated average playing period for paying players by genre across a sample of our games beginning at the time of a player’s first no no first one For titles where we have less than one 90 one one We then compute revenue-based weighted averages of the estimated playing period across all of the games in the sample, by genre, to arrive at the overall weighted average playing period of paying users for each of our major game genres, rounded to the nearest month. As of the first 2018 16 2 2 13. While we believe our estimates to be reasonable based on available game player information and based on the disclosed methodologies of larger publicly reporting mobile game companies, we may may may Arrangements with Multiple Performance Obligations: For arrangements with multiple performance obligations, we allocate the transaction price to each performance obligation in an amount that depicts the amount of consideration to which we expect to be entitled in exchange for satisfying each performance obligation, which is based on the standalone selling price. The standalone selling price represents the observable price which we would sell the advertising placement separately in a similar circumstance, to a similar customer. On August 7, 2018, one As consideration for the grant of rights to Licensee under the License Agreement, Licensee agreed to make upfront payments to the Company (the “Minimum Guarantee”). The Minimum Guarantee impacts our revenue recognition as it relates to the distinction between functional intellectual property and symbolic intellectual property for licensing arrangements. We are required to make such distinction based on the nature of the license and recognize revenue at a point in time for functional intellectual property and over time for symbolic intellectual property (such as trademarks, brands and character images). The License Agreement also requires that the Company provide specific goods and services in the form of regular software updates. We have determined the License Agreement includes multiple performance obligations related to functional intellectual property, symbolic intellectual property and software-related services (updates). For these three Disaggregation of Revenue: The following table summarizes revenue from contracts with customers for the year ended December 31, 2018 2017: Year ended December 31, 2018 December 31, 2017 Display Ads & Offers (point-in-time revenue) $ 878,590 $ 1,804,268 Paid Downloadable Games (point-in-time recognition) 806,784 592,222 Durable Virtual Goods (over-time recognition): In-Game Currency and Premium In-Game Content 910,737 744,870 Rewarded Video Ads 93,352 - Arrangements with Multiple Performance Obligations (over-time recognition): License Agreement Minimum Guarantee 182,815 - Total Revenue $ 2,872,278 $ 3,141,360 The Company reports as a single Accounts Receivable and Allowance for Doubtful Accounts The Company monitors outstanding receivables based on factors surrounding the credit risk of specific customers, historical trends, and other information. The allowance for doubtful accounts is estimated based on an assessment of the Company’s ability to collect on customer accounts receivable. There is judgment involved with estimating the allowance for doubtful accounts and if the financial condition of the Company’s customers were to deteriorate, resulting in their inability to make the required payments, the Company may no December 31, 2018 2017, not Cash Equivalents For purposes of the Company’s financial statements, the Company considers all highly liquid investments purchased with an original maturity date of three no December 31, 2018 2017. Concentrations of Credit Risk Financial instruments and related items which potentially subject the Company to concentrations of credit risk consist primarily of cash, cash equivalents and trade receivables. The Company places its cash and temporary cash investments with credit quality institutions. At times, such investments may $250,000. December 31, 2018, $608,762. The Company derives revenue from mobile app platforms, advertising networks and licensing which individually may 10% December 31, 2018, two 44% one 10% December 31, 2017, two 44% three 36% As of December 31, 2018, two 66% one 10% December 31, 2017, two 27% two 49% Property and Equipment Property and equipment are stated at cost. Routine maintenance, repairs and replacement costs are expensed as incurred and improvements that extend the useful life of the assets are capitalized. When retired or otherwise disposed, the related carrying value and accumulated depreciation are removed from the respective accounts and the net difference, less any amount realized from disposition, is reflected in earnings. Property and equipment are depreciated using the straight-line method over their estimated useful lives as follows: Estimated Useful Life: Years Computer equipment (Years) 3 Furniture and Fixtures (Years) 5 Leasehold improvements 3 Software Development Costs In accordance with ASC 985 20, The Company periodically evaluates whether events or circumstances have occurred that indicate that the remaining useful lives of its capitalized software development costs should be revised or that the remaining balance of such assets may not Impairment of Long-lived Assets The Company regularly reviews property, equipment, software development costs and other long-lived assets for possible impairment. This review occurs annually or more frequently if events or changes in circumstances indicate the carrying amount of the asset may not not no December 31, 2018 2017. December 31, 2018 2017, 8 In general, investments in which the Company owns less than 20% not December 31, 2018 2017, $5,000 $5,000, Derivative Instrument Liability The Company accounts for derivative instruments in accordance with ASC 815, December 31, 2018 2017, not Cost of Revenue (excluding amortization of software development costs) Cost of revenue includes primarily platform and advertising network fees, licensing costs and hosting fees. The Company, along with all mobile application publishers, is required to pay platform fees to Apple, Google and Amazon equal to approximately 30% 30% Stock-Based Compensation The Company measures the fair value of stock-based compensation issued to employees and non-employees using the stock price observed in the arms-length private placement transaction nearest the measurement date (for stock transactions), or the fair value of the award (for non-stock transactions), which are considered to be more reliably determinable measures of fair value than the value of the services being rendered. The measurement date is the earlier of ( 1 2 Basic and Diluted Net (Loss) per Share Calculations The Company computes per share amounts in accordance with FASB ASC Topic 260 For the year ended December 31, 2018, 10,750,000 4,925,004 34,200,002 For the year ended December 31, 2017, 10,800,000 1,680,000 6,000,000 1 5,050,000 3,500,000 Subsequent Events In accordance with ASC 855 Recent Accounting Pronouncements In January 2017, 2017 04, 350 2 zero 2 December 15, 2019, January 1, 2017. not In April 2016, 2016–10 606 not 606. two 606: 606 606. January 1, 2018 not In February 2016, 2016 02, 842 December 15, 2018, first January 2018 842. January 1, 2019 January 1, 2019 not January 1, 2019 2019. not not not not The standard will not Adoption of the standard will result in the recognition of additional ROU assets and lease liabilities for its operating lease of approximately $170,000 Management does not not |
Note 3 - Net Loss Per Share 1
Note 3 - Net Loss Per Share 1 | 6 Months Ended | 12 Months Ended |
Jun. 30, 2019 | Dec. 31, 2018 | |
Notes to Financial Statements | ||
Earnings Per Share [Text Block] | Note 3 The Company computes net loss per share by dividing its net loss for the period by the weighted average number of common shares outstanding during the period less the weighted average common shares subject to restrictions imposed by the Company. Three months ended June 30, 2019 2018 Net loss $ (265,191 ) $ (557,052 ) Shares used to compute net loss per share: Weighted average common shares outstanding 87,979,526 94,190,797 Weighted average common shares subject to restrictions — — Weighted average shares used to compute basic and diluted net loss per share 87,979,526 94,190,797 Net loss per share - basic and diluted $ (0.00 ) $ (0.01 ) Six months ended June 30, 2019 2018 Net loss $ (924,894 ) $ (1,472,932 ) Shares used to compute net loss per share: Weighted average common shares outstanding 87,979,526 86,377,007 Weighted average common shares subject to restrictions — — Weighted average shares used to compute basic and diluted net loss per share 87,979,526 86,377,007 Net loss per share - basic and diluted $ (0.01 ) $ (0.02 ) TAPINATOR, INC. NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (Unaudited) The following warrants to purchase common stock, options to purchase common stock, restricted stock units (“RSUs”) and preferred stock have been excluded from the computation of net loss per share of common stock for the periods presented because including them would have had an anti-dilutive effect: Six months ended June 30, 2019 2018 Warrants to purchase common stock 34,200,002 34,200,002 Options to purchase common stock 4,925,004 5,050,000 RSU’s 10,750,000 10,750,000 Series B Preferred Stock - 11,283,333 Total excluded securities 49,875,006 61,283,335 | Note 3 The Company computes net loss per share by dividing its net loss for the period by the weighted average number of common shares outstanding during the period less the weighted average common shares subject to restrictions imposed by the Company. Year ended December 31, 2018 2017 Net loss $ (2,996,494 ) $ (3,690,146 ) Shares used to compute net loss per share: Weighted average common shares outstanding 90,976,652 58,478,481 Weighted average common shares subject to restrictions — — Weighted average shares used to compute basic and diluted net loss per share 90,976,652 58,478,481 Net loss per share - basic and diluted $ (0.03 ) $ (0.06 ) The following warrants to purchase common stock, options to purchase common stock, restricted stock units (“RSUs”) and preferred stock have been excluded from the computation of net loss per share of common stock for the periods presented because including them would have had an anti-dilutive effect: Year ended December 31, 2018 2017 Warrants to purchase common stock 34,200,002 3,500,000 Potentially convertible common stock underlying senior debenture — 10,800,000 Options to purchase common stock 4,925,004 5,050,000 RSUs 10,750,000 — Series A Preferred stock — 1,680,000 Series A-1 Preferred stock — 6,000,000 49,875,006 27,030,000 |
Note 4 - Fair Value Measureme_2
Note 4 - Fair Value Measurements | 6 Months Ended | 12 Months Ended |
Jun. 30, 2019 | Dec. 31, 2018 | |
Notes to Financial Statements | ||
Fair Value Disclosures [Text Block] | Note 4 Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants at the measurement date. Assets and liabilities that are measured at fair value are reported using a three three • Level 1 • Level 2 not • Level 3 no As of June 30, 2019 December 31, 2018, not 825, | Note 4 Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants at the measurement date. Assets and liabilities that are measured at fair value are reported using a three three • Level 1 • Level 2 not • Level 3 no As of December 31, 2018 2017, not 825, |
Note 5 - Accounts Receivable 1
Note 5 - Accounts Receivable 1 | 6 Months Ended | 12 Months Ended |
Jun. 30, 2019 | Dec. 31, 2018 | |
Notes to Financial Statements | ||
Loans, Notes, Trade and Other Receivables Disclosure [Text Block] | Note 5 Accounts receivable consisted of the following as of June 30, 2019 December 31, 2018: June 30, December 31, 2019 2018 Accounts receivable $ 331,534 $ 227,803 Less: Allowance for doubtful accounts - - Accounts receivable, Net $ 331,534 $ 227,803 The Company had no six June 30, 2019 2018. | Note 5 December 31, December 31, 2018 2017 Accounts receivable $ 227,803 $ 333,090 Less: Allowance for doubtful accounts - - Accounts receivable, Net $ 227,803 $ 333,090 The Company had no December 31, 2018 2017. |
Note 6 - Prepaid Expenses 1
Note 6 - Prepaid Expenses 1 | 6 Months Ended | 12 Months Ended |
Jun. 30, 2019 | Dec. 31, 2018 | |
Notes to Financial Statements | ||
Prepaid Expenses and Other Assets Disclosure [Text Block] | Note 6 Prepaid expense consisted of the following as of June 30, 2019 December 31, 2018: June 30, December 31 2019 2018 Deferred platform commission fees $ 69,701 $ 178,692 Deferred royalties 3,408 1,157 Other 49,141 35,367 Total Prepaid Expenses $ 122,250 $ 215,216 | Note 6 — Prepaid Expenses Prepaid expense consisted of the following as of December 31, 2018 2017: December 31, December 31, 2018 2017 Deferred platform commission fees $ 178,692 $ 146,708 Deferred royalties 1,157 3,704 Prepaid Professional fees - 15,000 Other 35,367 12,417 Total Prepaid Expenses $ 215,216 $ 177,829 |
Note 7 - Property and Equipme_2
Note 7 - Property and Equipment 1 | 6 Months Ended | 12 Months Ended |
Jun. 30, 2019 | Dec. 31, 2018 | |
Notes to Financial Statements | ||
Property, Plant and Equipment Disclosure [Text Block] | Note 7 Property and equipment consisted of the following as of June 30, 2019 December 31, 2018. June 30, 2019 December 31, 2018 Leasehold improvements $ 2,435 $ 2,435 Furniture and fixtures 10,337 10,337 Computer equipment 26,496 26,496 Property and equipment cost 39,268 39,268 Less: accumulated depreciation (34,791 ) (31,685 ) Property and equipment, net $ 4,477 $ 7,583 During the six June 30, 2019 2018, $3,106 $4,855, | Note 7 Property and equipment consisted of the following as of December 31, 2018 2017: December 31, 2018 December 31, 2017 Leasehold improvements $ 2,435 $ 2,435 Furniture and fixtures 10,337 10,337 Computer equipment 26,496 24,285 Property and equipment cost 39,268 37,057 Less: accumulated depreciation (31,685 ) (22,645 ) Property and equipment, net $ 7,583 $ 14,412 During the year ended December 31, 2018 2017, $9,040 $9,995, |
Note 8 - Right to Use Assets an
Note 8 - Right to Use Assets and Lease Liability | 6 Months Ended |
Jun. 30, 2019 | |
Notes to Financial Statements | |
Lessee, Operating Leases [Text Block] | Note 8 In August, 2016, September 1, 2016 December 31, 2021 $4,625 In adopting ASC Topic 842, 842 not not not not 842 12 not 3 not 7% $165,096. January 1, 2019, 842, $165,096, $165,096 $3,377. Right-to-use assets is summarized below: June 30 , 2019 Office lease $ 165,096 Less accumulated amortization (22,085 ) Right-to-use assets, net $ 143,011 During the six June 30, 2019, $27,729 Lease liability is summarized below: June 30 , 2019 Office lease $ 141,088 Less: short term portion (52,119 ) Long term portion $ 88,969 Maturity analysis under the lease agreement is as follows: Six months ended December 31, 2019 $ 30,029 Year ended December 31, 2020 61,253 Year ended December 31, 2021 63,090 Total 154,372 Less: Present value discount (13,284 ) Lease liability $ 141,088 Lease expense for the six June 30, 2019 Operating lease expense $ 27,729 Short-term lease expense - Variable lease expense - $ 27,729 |
Note 9 - Capitalized Software D
Note 9 - Capitalized Software Development | 6 Months Ended | 12 Months Ended |
Jun. 30, 2019 | Dec. 31, 2018 | |
Notes to Financial Statements | ||
Research, Development, and Computer Software Disclosure [Text Block] | Note 9 Capitalized software development costs at June 30, 2019 December 31, 2018 June 30, 2019 December 31, 2018 Software development cost $ 4,341,176 $ 4,066,427 Less: accumulated amortization (2,951,993 ) (2,610,991 ) Less: Impairment of software development cost (576,621 ) (576,621 ) Software development cost, net $ 812,562 $ 878,815 During the six June 30, 2019 2018, $341,002 $271,023 December 31, 2018, not $320,311 December 31, 2018. | Note 8 Capitalized software development costs at December 31, 2018 2017 December 31, 2018 December 31, 2017 Software development cost $ 4,066,427 $ 3,259,719 Less: accumulated amortization (2,610,991 ) (1,976,861 ) Less: Impairment of software development cost (576,621 ) (256,310 ) Software development cost, net $ 878,815 $ 1,026,548 During the year ended December 31, 2018 2017, $614,130 $709,615, not $320,311 $256,310 December 31, 2018 2017, |
Note 10 - Investments
Note 10 - Investments | 6 Months Ended | 12 Months Ended |
Jun. 30, 2019 | Dec. 31, 2018 | |
Notes to Financial Statements | ||
Investments in and Advances to Affiliates, Schedule of Investments [Text Block] | Note 10 In January 2015, $5,000 Peer5, | Note 9 In January 2015, $5,000 Peer5, |
Note 11 - Related Party Transac
Note 11 - Related Party Transactions | 6 Months Ended | 12 Months Ended |
Jun. 30, 2019 | Dec. 31, 2018 | |
Notes to Financial Statements | ||
Related Party Transactions Disclosure [Text Block] | Note 11 License Agreement and Stock Repurchase Agreement On December 28, 2018, Tap2Play, 7,646,446 $0.02, $144,639 In consideration for the Repurchased Shares, the Company agreed to share all revenue, net of any and all third Rapid-Launch Games January 1, 2019, 60% 40%. Tap2Play not $144,639 December 31, 2018 $35,137 $144,639 June 30, 2019 December 31, 2018, Game Development As of June 30, 2019 December 31, 2018, $29,100 $43,293, Director Fees As of June 30, 2019 December 31, 2018, $5,000 $15,000, | Note 10 The Company utilizes the services of an affiliated entity of a major shareholder for the development of its Rapid-Launch Games. Amounts incurred by the Company for such development services, which were primarily attributed to capitalized software development costs, for the year ended December 31, 2018 2017 $372,029 $433,578, December 31, 2018 2017, $43,293 $100,115, Stock repurchase agreement On December 28, 2018, Tap2Play, 7,646,446 $0.02, $144,639 In consideration for the Repurchased Shares, the Company agreed to share all revenue net of any and all third January 1, 2019, 60% 40%. Tap2Play not $144,639 December 31, 2018 |
Note 12 - Senior Secured Conver
Note 12 - Senior Secured Convertible Debenture | 6 Months Ended | 12 Months Ended |
Jun. 30, 2019 | Dec. 31, 2018 | |
Notes to Financial Statements | ||
Debt Disclosure [Text Block] | Note 12 On June 19, 2015, June 19, 2015 ( $2,240,000 8% $.205, 10,926,829 $.30 10,926,829 $.30 In July 28, 2016, “2016 $2.24 8% June, 2015. 2016 $560,000 October 1, 2016 $1,120,000 January 1, 2017 2016 8% $2,394,000 $0.25 “2016 420 may 1,680,000 June 22, 2020 July 28, 2021, ( $2,100,000 In June 2017, “2017 2016 2017 2016 $234,000 2016 June 30, 2017 $191,520. 2016 $2,160,000 2016 2016 $0.25 $0.20. 2016 July 31, 2018, 8% December 31, March 31, July 31, October 31, December 31, 2017. June 2017, “2017 10,926,829 1,500 1 On September 7, 2017, 1 On January 22, 2018, 1,500 1 6,000,000 6,000,000 1 4 1 On February 23, 2018, 2017 February 23, 2018, $1,200,000 2016 $1,142,857 5% $1,017,143 2016 2016 2016 1,854 may 15,450,000 $0.12 $1,000. $0.082, 9.99% 4 2 3 9 On May 2, 2018, 500 1,854 4,166,667 4,166,667 4 1 On September 7, 2018, 1,354 $270.83, $366,707. no 11,283,333 $0.0325, During the six June 30, 2018, $187,876 $51,230. | Note 11 On June 19, 2015, June 19, 2015 ( $2,240,000 8% $.205, 10,926,829 $.30 10,926,829 $.30 In July 28, 2016, “2016 $2.24 8% June, 2015. 2016 $560,000 October 1, 2016 $1,120,000 January 1, 2017 2016 8% $2,394,000 $0.25 “2016 420 may 1,680,000 June 22, 2020 July 28, 2021, ( $2,100,000 In June 2017, “2017 2016 2017 2016 $234,000 2016 June 30, 2017 $191,520. 2016 $2,160,000 2016 2016 $0.25 $0.20. 2016 July 31, 2018, 8% December 31, March 31, July 31, October 31, December 31, 2017. June 2017, “2017 10,926,829 1,500 1 On September 7, 2017, 1 On January 22, 2018, 1,500 1 6,000,000 6,000,000 1 4 1 On February 23, 2018, 2017 February 23, 2018, $1,200,000 2016 $1,142,857 5% $1,017,143 2016 2016 2016 1,854 may 15,450,000 $0.12 $1,000. $0.082, 9.99% 4 2 3 9 On May 2, 2018, 500 1,854 4,166,667 4,166,667 4 1 On September 7, 2018, 1,354 $270.83, $366,707. no 11,283,333 $0.0325, During the year ended December 31, 2018 2017, $187,876 $1,404,254, December 31, 2018 2017, $51,230 $341,577, 2017 $830,001 December 31, 2017. Senior secured convertible debenture payable as of December 31, 2018 2017 December 31, 2018 December 31, 2017 Principal balance outstanding $ - $ 2,160,000 Less: Debt discount – beneficial conversion feature - (657,564 ) Debt discount – original issue discount - (179,304 ) Debt discount – financing costs - (6,250 ) Principal balance outstanding, net - 1,316,882 Less current portion - 1,316,882 Long term portion - - |
Note 13 - Commitments and Conti
Note 13 - Commitments and Contingencies | 6 Months Ended | 12 Months Ended |
Jun. 30, 2019 | Dec. 31, 2018 | |
Notes to Financial Statements | ||
Commitments and Contingencies Disclosure [Text Block] | Note 13 License Agreement On August 7, 2018 ( As consideration for the grant of rights to Licensee under the SD License Agreement, Licensee agreed to make upfront payments to the Company in the aggregate of $500,000 $200,000 six June 30, 2019 $300,000 September 2018. third 6.5% $226,565 June 30, 2019. June 30, 2019 December 31, 2018 $273,435 $317,187, The SD License Agreement provides for a term of four one 90 fourth may Minimum Developer Commitments Future developer commitments as of June 30, 2019 $419,818. not third At June 30, 2019, Future Minimum Developer Year Ending December 31, Commitments 2019 $ 209,909 2020 209,909 $ 419,818 The amounts represented in the table above reflect the Company’s minimum cash obligations for the respective calendar years, but do not | Note 12 Leases In August 2016, November 2021. Year ended December 31, 2019 $ 59,469 2020 61,253 2021 63,090 Total 183,812 For the year ended December 31, 2018 2017 $58,000 $56,398, License Agreement On August 7, 2018 ( As consideration for the grant of rights to Licensee under the Solitaire Dash License Agreement, Licensee agreed to make upfront payments to the Company in the aggregate of $500,000 December 31, 2018, $300,000 third 6.5% $182,815 December 31, 2018 $117,187 December 31, 2018. The Solitaire Dash License Agreement is for a term of four one 90 fourth may Minimum Developer Commitments Future developer commitments as of December 31, 2018, $629,727. not third At December 31, 2018, Future Minimum Developer Year Ending December 31, Commitments 2019 $ 419,818 2020 209,909 $ 629,727 The amounts represented in the table above reflect the Company’s minimum cash obligations for the respective calendar years, but do not |
Note 14 - Stockholders' Equity
Note 14 - Stockholders' Equity | 6 Months Ended | 12 Months Ended |
Jun. 30, 2019 | Dec. 31, 2018 | |
Notes to Financial Statements | ||
Stockholders' Equity Note Disclosure [Text Block] | Note 14 Common and Preferred Stock At June 30, 2019 December 31, 2018, 250,000,000 $0.001 1,532,500 $0.001 December 31, 2018, 840 1,500 1 1 1,854 June 27, 2019, three 1 January 23, 2018, 150,000,000 250,000,000. In February, 2017, 500,000 $150,000, $0.30 two three 500,000 $.30 $.36 January 18, 2018, two $0.36 $0.30 $0.12. $120,000 1,000,000 On January 22, 2018, 1 1,500 6,000,000 On January 30, 2018, first September 7, 2017 ( 11,791,668 $1,415,000, $0.12 $1,162,804 first 10% first 11,791,668 $0.144. five not On February 7, 2018, second 8,562,499 $1,027,500, $0.12 $920,680 second 10% second 8,562,499 $0.144. On February 15, 2018, third 4,645,835 $557,500, $0.12 $498,303 third 10% third 4,645,835 $0.144. On February 23, 2018, 2016 420 1,854 12. On May 2, 2018, 500 1,854 4,166,667 4,166,667 4 1 On September 7, 2018, 1,354 $270.83, $366,707. 11,283,333 $0.0325. no no no On December 28, 2018, 7,646,446 $0.02, $144,639 11 Options In December 2015, 2015 6,000,000 On January 23, 2018 2015 6,000,000 18,000,000. A summary of stock option activity under the Company’s 2015 December 31, 2018 six June 30, 2019 Weighted Weighted Intrinsic Number average average value of exercise life of Options price (years) Options Outstanding, January 1, 2018 5,050,000 $ 0.13 9.24 - Granted - - - - Exercised - - - - Expired/Cancelled (124,996 ) $ 0.11 8.48 - Outstanding, December 31, 2018 4,925,004 $ 0.13 8.24 - Granted - - - - Exercised - - - - Expired/Cancelled - - - - Outstanding, June 30, 2019 4,925,004 $ 0.13 7.74 - Exercisable, June 30, 2019 3,862,504 $ 0.13 7.48 - Stock option expense included in stock compensation expense for the six June 30, 2019 2018 $70,831 $91,155, The aggregate intrinsic value in the preceding table is calculated as the difference between the exercise price of the underlying awards and the quoted closing price of the Company’s common stock on The OTC Markets of $0.04 June 28, 2019. Restricted Stock Units On February 21, 2018, 10,750,000 2015 $4,515,000 thirty-six On August 2, 2018, 250,000 2015 $17,500 thirty-six Subject to each recipient continuing as an officer, director, or employee (as appropriate) of the Company, each of the RSU Grants shall vest as follows: beginning on the eighteenth eighteen thirty-six 2015 $737,919 $533,021 six June 30, 2019 2018, The following table shows a summary of RSU activity for the year ended December 31, 2018 six June 30, 2019: Weighted Number average of Grant Date Units Fair Value Awarded and unvested, January 1, 2018 - $ - Granted 11,000,000 0.41 Vested - - Forfeited/cancelled (250,000 ) 0.42 Awarded and unvested, December 31, 2018 10,750,000 $ 0.41 Granted - - Vested - - Forfeited/cancelled - - Awarded and unvested, June 30, 2019 10,750,000 $ 0.41 Under ASC 718, 718” February 2018 $4,515,000 $0.42 August 2018 $17,500 $0.07 Common stock warrants In February 2017, two 500,000 $0.30 $0.36 three January 2018, 1,000,000 $0.12 January 2018 $120,000. On February 15, 2018 three 5,000,000 $0.15. five In connection with the three 25,000,002 $0.144. 5 January 2023 February 2023. On February 20, 2018 March 1, 2018, six three 1,400,000 $.01 $100. $416,006 six June 30, 2018. $416,106. On March 26, 2018, 4% three 300,000 $0.25. $35,385 0%, 209.65%, 1.90%, 3 Number Weighted Weighted Intrinsic of average average value Common Stock exercise life of Warrants price (years) Warrants Outstanding, January 1, 2018 3,500,000 $ 0.24 2.35 - Granted 31,700,002 $ 0.14 4.89 - Exercised (1,000,000 ) $ 0.12 2.01 - Canceled - - - - Outstanding, December 31, 2018 34,200,002 $ 0.14 3.90 $ 23,800 Granted - - - - Exercised - - - - Canceled - - - - Outstanding, June 30, 2019 34,200,002 $ 0.14 3.41 $ 45,200 Exercisable, June 30, 2019 34,200,002 $ 0.14 3.41 $ 45,200 The aggregate intrinsic value in the preceding table is calculated as the difference between the exercise price of the underlying warrants and the quoted closing price of the Company's common stock on the OTC Markets of $0.04 June 28, 2019. | Note 13 Common and Preferred Stock On January 23, 2018, 150,000,000 250,000,000. At December 31, 2018, 250,000,000 $0.001 1,532,500 $0.001 840 1,500 1 1,854 In February, 2017, 500,000 $150,000, $0.30 two three 500,000 $.30 $.36 January 18, 2018, two $0.36 $0.30 $0.12. $120,000 1,000,000 In June, 2017, 2,000,000 $200,000. three 2,500,000 $.20 In June 2017, 10,926,829 1,500 1 11. On January 22, 2018, 1 1,500 6,000,000 On January 30, 2018, first September 7, 2017 ( 11,791,668 $1,415,000, $0.12 $1,162,804 first 10% first 11,791,668 $0.144. five not On February 7, 2018, second 8,562,499 $1,027,500, $0.12 $920,680 second 10% second 8,562,499 $0.144. On February 15, 2018, third 4,645,835 $557,500, $0.12 $498,303 third 10% third 4,645,835 $0.144. On February 23, 2018, 2016 420 1,854 11. On May 2, 2018, 500 1,854 4,166,667 4,166,667 4 1 On September 7, 2018, 1,354 $270.83, $366,707. 11,283,333 $0.0325. no no no On December 28, 2018, 7,646,446 $0.02, $144,639 10 Options In December 2015, 2015 6,000,000 On January 23, 2018 2015 6,000,000 18,000,000. A summary of stock option activity under the Company’s 2015 December 31, 2018 2017 Weighted Weighted Intrinsic Number average average value of exercise life of Options price (years) Options Outstanding, January 1, 2017 550,000 $ 0.27 9.23 Granted 4,500,000 0.11 10.00 Exercised - - - Expired/Cancelled - - - Outstanding, December 31, 2017 5,050,000 $ 0.13 9.24 Granted - - - Exercised - - - Expired/Cancelled (124,996 ) 0.11 8.48 Outstanding, December 31, 2018 4,925,004 $ 0.13 8.24 - Exercisable, December 31, 2018 3,154,171 $ 0.14 7.87 - On May 11, 2017 2015 4,500,000 $0.11 twelve 375,000 June 30, 2017, 2017 0%; 304.61%; 2.39%; 10 Stock option expense included in stock compensation expense for the year ended December 31, 2018 2017 $162,067 $173,552, The aggregate intrinsic value in the preceding table is calculated as the difference between the exercise price of the underlying awards and the quoted closing price of the Company’s common stock on The OTC Markets of $0.03 December 31, 2018. Restricted Stock Units On February 21, 2018, 10,750,000 2015 $4,515,000 thirty-six On August 2, 2018, 250,000 2015 $17,500 thirty-six Subject to each recipient continuing as an officer, director, or employee (as appropriate) of the Company, each of the RSU Grants shall vest as follows: beginning on the eighteenth eighteen thirty-six 2015 December 31, 2018, $1,279,201 February August 2018 The following table shows a summary of RSU activity for the year ended December 31, 2018: Weighted Number average of Grant Date Units Fair Value Awarded and unvested, December 31, 2017 - $ - Granted 11,000,000 0.41 Vested - - Forfeited/cancelled (250,000 ) 0.42 Awarded and unvested, December 31, 2018 10,750,000 $ 0.41 Under ASC 718, 718” February 2018 $4,515,000 $0.42 August 2018 $17,500 $0.07 Common stock warrants In February 2017, two 500,000 $0.30 $0.36 three In June 2017, 2,500,000 $0.20 three In June 2017, 11 10,926,829 In January 2018, 1,000,000 February 2017 $0.12 January 2018 $120,000. On February 15, 2018 three 5,000,000 $0.15. five In connection with the three 25,000,002 $0.144. 5 January 2023 February 2023. On February 20, 2018 March 1, 2018, six three 1,400,000 $.01 $100. $416,006 December 31, 2018. $416,106. On March 26, 2018, 4% three 300,000 $0.25 14 $35,385 0%, 209.65%, 1.90%, 3 Number Weighted Weighted Intrinsic of average average value Common Stock exercise life of Warrants price (years) Warrants Outstanding, January 1, 2017 10,926,829 $ 0.30 4.47 Granted 3,500,000 0.24 3.00 Exercised - - - Canceled (10,926,829 ) 0.30 2.47 Outstanding, December 31, 2017 3,500,000 0.24 2.35 Granted 31,700,002 0.14 4.89 Exercised (1,000,000 ) 0.12 2.01 Canceled - - - Outstanding, December 31, 2018 34,200,002 $ 0.14 3.90 $ 23,800 Exercisable, December 31, 2018 34,200,002 $ 0.14 3.91 $ 23,800 The aggregate intrinsic value in the preceding table is calculated as the difference between the exercise price of the underlying warrants and the quoted closing price of the Company's common stock on the OTC Markets of $0.03 December 31, 2018. |
Note 15 - Subsequent Events
Note 15 - Subsequent Events | 6 Months Ended | 12 Months Ended |
Jun. 30, 2019 | Dec. 31, 2018 | |
Notes to Financial Statements | ||
Subsequent Events [Text Block] | Note 15 – Subsequent Events The Company has analyzed its operations subsequent to June 30, 2019 no | Note 16 The Company has analyzed its operations subsequent to December 31, 2018 no |
Significant Accounting Policies
Significant Accounting Policies (Policies) | 6 Months Ended | 12 Months Ended |
Jun. 30, 2019 | Dec. 31, 2018 | |
Accounting Policies [Abstract] | ||
Basis of Accounting, Policy [Policy Text Block] | Basis of Presentation The accompanying condensed consolidated financial statements and related notes have been prepared in conformity with United States generally accepted accounting principles (“GAAP”). The condensed consolidated financial statements include the operations of the Company and its wholly-owned subsidiaries, Tapinator, LLC, Tap2Play, These condensed consolidated financial statements reflect all adjustments, including normal recurring adjustments which, in the opinion of management, are necessary to present fairly the consolidated operations and cash flows for the periods presented. | Basis of Presentation The accompanying consolidated financial statements and related notes have been prepared in conformity with United States generally accepted accounting principles (“GAAP”). The consolidated financial statements include the operations of the Company and its wholly-owned subsidiaries, Tapinator, LLC, Tap2Play, These consolidated financial statements reflect all adjustments, including normal recurring adjustments which, in the opinion of management, are necessary to present fairly the consolidated operations and cash flows for the periods presented. |
Reclassification, Policy [Policy Text Block] | Reclassifications Certain amounts in the prior period condensed consolidated financial statements have been reclassified to conform to the presentation used in the June 30, 2019, | Reclassifications Certain Statements of Operations reclassifications have been made in the presentation of our prior financial statements and accompanying notes to conform to the presentation as of and for the year ended December 31, 2018. |
Use of Estimates, Policy [Policy Text Block] | Use of estimates The preparation of financial statements in conformity with 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 as well as the reported amount of revenues and expenses during the reporting period. Actual results could differ from these estimates. Significant estimates include assumptions used in the recognition of revenue, realization of platform and advertising fees and related costs of revenue, long-lived assets, stock-based compensation, and the fair value of other equity and debt instruments. | Use of estimates The preparation of financial statements in conformity with 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 as well as the reported amount of revenues and expenses during the reporting period. Actual results could differ from these estimates. Significant estimates include assumptions used in the recognition of revenue, realization of platform and advertising fees and related costs of revenue, long-lived assets, stock-based compensation, and the fair value of other equity and debt instruments. |
Revenue from Contract with Customer [Policy Text Block] | Revenue Recognition The Company derives revenue primarily from the three For revenue from product sales, the Company recognizes revenue in accordance with Financial Accounting Standards Board “FASB” Accounting Standards Codification “ASC” 606. five 606: not no In accordance with Accounting Standards Update (“ASU”) 2016 08, • the terms and conditions of the Company’s contracts with the mobile platforms and ad networks; • the party responsible for determining the type, category and quantity of the methods to generate game revenue; • whether the Company is paid a fixed percentage of the arrangement’s consideration or a fixed fee for each game, transaction, or advertisement; • the party which sets the pricing with the end-user, and has the credit and inventory risk; and • the party responsible for the fulfillment of the game or serving of advertisements and that determines the specifications of the game or advertisement. Based on the evaluation of the above indicators, the Company has determined that it is generally acting as a principal and is the primary obligor to end-users for its games distributed on the mobile platforms and for advertisements served by the advertising networks and has the contractual right to determine the price to be paid by the player. Therefore, the Company recognizes revenue related to these arrangements on a gross basis, when the necessary information about the gross amounts or platform fees charged, before any adjustments, are made available by the mobile platforms and advertising networks. The Company records the related platform fees and advertising network revenue share as expenses in the period incurred. Display Advertising and Offers: We have contractual relationships with advertising networks for display advertisements and offers served within our games. For these arrangements, we are the principal and our performance obligation is to provide the inventory for advertisements and offers to be displayed within our games. The Company has determined the advertising buyer to be its customer and displaying the advertisements within the mobile games is identified as the single performance obligation. Revenue from advertisements and offers are recognized at the point-in-time the advertisements are displayed in the game or the offer has been completed by the user as the customer simultaneously receives and consumes the benefits provided from these services. The pricing and terms for all our advertising arrangements are governed by either a master contract or insertion order and generally stipulate payment terms as a specific number of days subsequent to the end of the month, generally ranging from 30 60 Paid Downloadable Games: Some of our legacy Rapid-Launch Games three 1 2 3 Rapid-Launch Games not not not Virtual Goods: Our games allow for players to purchase or otherwise earn in-game currency or other premium in-game content in the form of virtual goods. For purposes of determining when the service has been provided as it relates to virtual goods, we have determined that an implied obligation exists to the paying player to continue displaying the purchased or otherwise earned virtual good over its estimated life or until it is consumed. Accordingly, we categorize our virtual goods as either consumable or durable virtual goods. Consumable Virtual Goods: Consumable virtual goods are items such as one Durable Virtual Goods: Durable virtual goods are items including virtual currency and premium in-game content such as power-ups, skins and equipment that remain in the game for as long as the player continues to play. If we do not We have partnered with third On a periodic basis, we determine the estimated average playing period for paying players by game or genre, via a representative proxy game from within that specific game. To make this estimate, we examine player data beginning at the time of a player’s first no no first 90 100 For new titles where we do not one 90 one one As of the second 2019 4 2 2 16 While we believe our estimates to be reasonable based on available game player information and based on the disclosed methodologies of larger publicly reporting mobile game companies, we may may may For the three six June 30, 2019, $521,000 $156,000 $365,000 $0.01 $0.00 three six June 30, 2019, three six June 30, 2018, no Arrangements with Multiple Performance Obligations: For arrangements with multiple performance obligations, we allocate the transaction price to each performance obligation in an amount that depicts the amount of consideration to which we expect to be entitled in exchange for satisfying each performance obligation, which is based on the standalone selling price. The standalone selling price represents the observable price which we would sell the advertising placement separately in a similar circumstance, to a similar customer. On August 7, 2018, one As consideration for the grant of rights to Licensee under the License Agreement, Licensee agreed to make upfront payments to the Company (the “Minimum Guarantee”). The Minimum Guarantee impacts our revenue recognition as it relates to the distinction between functional intellectual property and symbolic intellectual property for licensing arrangements. We are required to make such distinction based on the nature of the license and recognize revenue at a point in time for functional intellectual property and over time for symbolic intellectual property (such as trademarks, brands and character images). The License Agreement also requires that the Company provide specific goods and services in the form of regular software updates. We have determined the License Agreement includes multiple performance obligations related to functional intellectual property, symbolic intellectual property and software-related services (updates). For these three Disaggregation of Revenue: The following table summarizes revenue from contracts with customers for the three six June 30, 2019 2018: Three months ended Six months ended June 30, 2019 June 30, 2018 June 30, 2019 June 30, 2018 Display Ads & Offers (point-in-time revenue) $ 116,524 $ 291,960 $ 298,232 $ 581,055 Paid Downloadable Games (point-in-time recognition) 144,798 193,466 315,158 508,863 Durable Virtual Goods (over-time recognition): In-Game Currency and Premium In-Game Content 987,077 233,796 1,342,806 491,182 Rewarded Video Ads 52,905 14,451 121,138 41,261 Subscriptions 22,414 - 37,563 - Arrangements with Multiple Performance Obligations (over-time recognition): License Agreement Minimum Guarantee 21,877 - 43,753 - Total Revenue $ 1,345,595 $ 733,673 $ 2,158,650 $ 1,622,361 | Revensue Recognition The Company derives revenue primarily from the three For revenue from product sales, the Company recognizes revenue in accordance with Financial Accounting Standards Board “FASB” Accounting Standards Codification “ASC” 606. five 606: not no In accordance with Accounting Standards Update (“ASU”) 2016 08, • the terms and conditions of the Company’s contracts with the mobile platforms and ad networks; • the party responsible for determining the type, category and quantity of the methods to generate game revenue; • whether the Company is paid a fixed percentage of the arrangement’s consideration or a fixed fee for each game, transaction, or advertisement; • the party which sets the pricing with the end-user, and has the credit and inventory risk; and • the party responsible for the fulfillment of the game or serving of advertisements and that determines the specifications of the game or advertisement. Based on the evaluation of the above indicators, the Company has determined that it is generally acting as a principal and is the primary obligor to end-users for its games distributed on the mobile platforms and for advertisements served by the advertising networks and has the contractual right to determine the price to be paid by the player. Therefore, the Company recognizes revenue related to these arrangements on a gross basis, when the necessary information about the gross amounts or platform fees charged, before any adjustments, are made available by the mobile platforms and advertising networks. The Company records the related platform fees and advertising network revenue share as expenses in the period incurred. Display Advertising and Offers: We have contractual relationships with advertising networks for display advertisements and offers served within our games. For these arrangements, we are the principal and our performance obligation is to provide the inventory for advertisements and offers to be displayed within our games. The Company has determined the advertising buyer to be its customer and displaying the advertisements within the mobile games is identified as the single performance obligation. Revenue from advertisements and offers are recognized at the point-in-time the advertisements are displayed in the game or the offer has been completed by the user as the customer simultaneously receives and consumes the benefits provided from these services. The pricing and terms for all our advertising arrangements are governed by either a master contract or insertion order and generally stipulate payment terms as a specific number of days subsequent to the end of the month, generally ranging from 30 60 Paid Downloadable Games: Some of our legacy Rapid Launch Mobile Games are offered as paid downloadable games on certain mobile platforms. For an individual sale of a game with both online and offline functionality, we would typically have three 1 2 3 not not not Virtual Goods: Our games allow for players to purchase or otherwise earn in-game currency or other premium in-game content in the form of virtual goods. For purposes of determining when the service has been provided as it relates to virtual goods, we have determined that an implied obligation exists to the paying player to continue displaying the purchased or otherwise earned virtual good over its estimated life or until it is consumed. Accordingly, we categorize our virtual goods as either consumable or durable virtual goods. Consumable Virtual Goods: Consumable virtual goods are items such as one Durable Virtual Goods: Durable virtual goods are items including virtual currency and premium in-game content such as power-ups, skins and equipment that remain in the game for as long as the player continues to play. If we do not We have partnered with third On a periodic basis, we determine the estimated average playing period for paying players by genre across a sample of our games beginning at the time of a player’s first no no first one For titles where we have less than one 90 one one We then compute revenue-based weighted averages of the estimated playing period across all of the games in the sample, by genre, to arrive at the overall weighted average playing period of paying users for each of our major game genres, rounded to the nearest month. As of the first 2018 16 2 2 13. While we believe our estimates to be reasonable based on available game player information and based on the disclosed methodologies of larger publicly reporting mobile game companies, we may may may Arrangements with Multiple Performance Obligations: For arrangements with multiple performance obligations, we allocate the transaction price to each performance obligation in an amount that depicts the amount of consideration to which we expect to be entitled in exchange for satisfying each performance obligation, which is based on the standalone selling price. The standalone selling price represents the observable price which we would sell the advertising placement separately in a similar circumstance, to a similar customer. On August 7, 2018, one As consideration for the grant of rights to Licensee under the License Agreement, Licensee agreed to make upfront payments to the Company (the “Minimum Guarantee”). The Minimum Guarantee impacts our revenue recognition as it relates to the distinction between functional intellectual property and symbolic intellectual property for licensing arrangements. We are required to make such distinction based on the nature of the license and recognize revenue at a point in time for functional intellectual property and over time for symbolic intellectual property (such as trademarks, brands and character images). The License Agreement also requires that the Company provide specific goods and services in the form of regular software updates. We have determined the License Agreement includes multiple performance obligations related to functional intellectual property, symbolic intellectual property and software-related services (updates). For these three Disaggregation of Revenue: The following table summarizes revenue from contracts with customers for the year ended December 31, 2018 2017: Year ended December 31, 2018 December 31, 2017 Display Ads & Offers (point-in-time revenue) $ 878,590 $ 1,804,268 Paid Downloadable Games (point-in-time recognition) 806,784 592,222 Durable Virtual Goods (over-time recognition): In-Game Currency and Premium In-Game Content 910,737 744,870 Rewarded Video Ads 93,352 - Arrangements with Multiple Performance Obligations (over-time recognition): License Agreement Minimum Guarantee 182,815 - Total Revenue $ 2,872,278 $ 3,141,360 The Company reports as a single |
Receivable [Policy Text Block] | Accounts Receivable and Allowance for Doubtful Accounts The Company monitors outstanding receivables based on factors surrounding the credit risk of specific customers, historical trends, and other information. The allowance for doubtful accounts is estimated based on an assessment of the Company’s ability to collect on customer accounts receivable. There is judgment involved with estimating the allowance for doubtful accounts and if the financial condition of the Company’s customers were to deteriorate, resulting in their inability to make the required payments, the Company may no June 30, 2019 December 31, 2018, not | Accounts Receivable and Allowance for Doubtful Accounts The Company monitors outstanding receivables based on factors surrounding the credit risk of specific customers, historical trends, and other information. The allowance for doubtful accounts is estimated based on an assessment of the Company’s ability to collect on customer accounts receivable. There is judgment involved with estimating the allowance for doubtful accounts and if the financial condition of the Company’s customers were to deteriorate, resulting in their inability to make the required payments, the Company may no December 31, 2018 2017, not |
Cash and Cash Equivalents, Policy [Policy Text Block] | Cash Equivalents For purposes of the Company’s financial statements, the Company considers all highly liquid investments purchased with an original maturity date of three no June 30, 2019 December 31, 2018. | Cash Equivalents For purposes of the Company’s financial statements, the Company considers all highly liquid investments purchased with an original maturity date of three no December 31, 2018 2017. |
Concentration Risk, Credit Risk, Policy [Policy Text Block] | Concentrations of Credit Risk Financial instruments and related items which potentially subject the Company to concentrations of credit risk consist primarily of cash, cash equivalents and trade receivables. The Company places its cash and temporary cash investments with credit quality institutions. At times, such investments may $250,000. June 30, 2019, $259,905. The Company derives revenue from mobile app platforms, advertising networks and licensing which individually may 10% six June 30, 2019, two 56% six June 30, 2018, two 50% As of June 30, 2019, two 73% December 31, 2018, two 66% one 10% | Concentrations of Credit Risk Financial instruments and related items which potentially subject the Company to concentrations of credit risk consist primarily of cash, cash equivalents and trade receivables. The Company places its cash and temporary cash investments with credit quality institutions. At times, such investments may $250,000. December 31, 2018, $608,762. The Company derives revenue from mobile app platforms, advertising networks and licensing which individually may 10% December 31, 2018, two 44% one 10% December 31, 2017, two 44% three 36% As of December 31, 2018, two 66% one 10% December 31, 2017, two 27% two 49% |
Property, Plant and Equipment, Policy [Policy Text Block] | Property and Equipment Property and equipment are stated at cost. Routine maintenance, repairs and replacement costs are expensed as incurred and improvements that extend the useful life of the assets are capitalized. When retired or otherwise disposed, the related carrying value and accumulated depreciation are removed from the respective accounts and the net difference, less any amount realized from disposition, is reflected in earnings. Property and equipment are depreciated using the straight-line method over their estimated useful lives as follows: Estimated Useful Life: Years Computer equipment 3 Furniture and Fixtures 5 Leasehold improvements 3 | Property and Equipment Property and equipment are stated at cost. Routine maintenance, repairs and replacement costs are expensed as incurred and improvements that extend the useful life of the assets are capitalized. When retired or otherwise disposed, the related carrying value and accumulated depreciation are removed from the respective accounts and the net difference, less any amount realized from disposition, is reflected in earnings. Property and equipment are depreciated using the straight-line method over their estimated useful lives as follows: Estimated Useful Life: Years Computer equipment (Years) 3 Furniture and Fixtures (Years) 5 Leasehold improvements 3 |
Research, Development, and Computer Software, Policy [Policy Text Block] | Software Development Costs In accordance with ASC 985 20, three The Company periodically evaluates whether events or circumstances have occurred that indicate that the remaining useful lives of its capitalized software development costs should be revised or that the remaining balance of such assets may not | Software Development Costs In accordance with ASC 985 20, The Company periodically evaluates whether events or circumstances have occurred that indicate that the remaining useful lives of its capitalized software development costs should be revised or that the remaining balance of such assets may not |
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block] | Impairment of Long-lived Assets The Company regularly reviews property, equipment, software development costs and other long-lived assets for possible impairment. This review occurs annually or more frequently if events or changes in circumstances indicate the carrying amount of the asset may not not no June 30, 2019 December 31, 2018. June 30, 2018 9. In general, investments in which the Company owns less than 20% not June 30, 2019 December 31, 2018, $5,000. | Impairment of Long-lived Assets The Company regularly reviews property, equipment, software development costs and other long-lived assets for possible impairment. This review occurs annually or more frequently if events or changes in circumstances indicate the carrying amount of the asset may not not no December 31, 2018 2017. December 31, 2018 2017, 8 In general, investments in which the Company owns less than 20% not December 31, 2018 2017, $5,000 $5,000, |
Derivatives, Policy [Policy Text Block] | Derivative Instrument s The Company accounts for derivative instruments in accordance with ASC 815, June 30, 2019 December 31, 2018, not | Derivative Instrument Liability The Company accounts for derivative instruments in accordance with ASC 815, December 31, 2018 2017, not |
Cost of Revenue, Excluding Amortization of Software Development Costs, Related to Revenue from Contract with Customer [Policy Text Block] | Cost of Revenue (excluding amortization of software development costs) Cost of revenue includes primarily platform and advertising network fees, licensing costs and hosting fees. The Company, along with all mobile application publishers, is required to pay platform fees to Apple, Google and Amazon equal to approximately 30% 30% | Cost of Revenue (excluding amortization of software development costs) Cost of revenue includes primarily platform and advertising network fees, licensing costs and hosting fees. The Company, along with all mobile application publishers, is required to pay platform fees to Apple, Google and Amazon equal to approximately 30% 30% |
Share-based Payment Arrangement [Policy Text Block] | Stock-Based Compensation The Company measures the fair value of stock-based compensation issued to employees and non-employees using the stock price observed in the arms-length private placement transaction nearest the measurement date (for stock transactions), or the fair value of the award (for non-stock transactions), which are considered to be more reliably determinable measures of fair value than the value of the services being rendered. The measurement date is the earlier of ( 1 2 | Stock-Based Compensation The Company measures the fair value of stock-based compensation issued to employees and non-employees using the stock price observed in the arms-length private placement transaction nearest the measurement date (for stock transactions), or the fair value of the award (for non-stock transactions), which are considered to be more reliably determinable measures of fair value than the value of the services being rendered. The measurement date is the earlier of ( 1 2 |
Earnings Per Share, Policy [Policy Text Block] | Basic and Diluted Net Income (Loss) per Share Calculations The Company computes per share amounts in accordance with FASB ASC Topic 260 For the six June 30, 2019 2018, 49,875,006 61,283,335, | Basic and Diluted Net (Loss) per Share Calculations The Company computes per share amounts in accordance with FASB ASC Topic 260 For the year ended December 31, 2018, 10,750,000 4,925,004 34,200,002 For the year ended December 31, 2017, 10,800,000 1,680,000 6,000,000 1 5,050,000 3,500,000 |
Subsequent Events, Policy [Policy Text Block] | Subsequent Events In accordance with ASC 855 | Subsequent Events In accordance with ASC 855 |
New Accounting Pronouncements, Policy [Policy Text Block] | Recent Accounting Pronouncements In January 2017, 2017 04, 350 2 zero 2 December 15, 2019, January 1, 2017. not In February 2016, 2016 02, 842 December 15, 2018, first January 2018 842. January 1, 2019 not January 1, 2019 2019. not not not not Management does not not | Recent Accounting Pronouncements In January 2017, 2017 04, 350 2 zero 2 December 15, 2019, January 1, 2017. not In April 2016, 2016–10 606 not 606. two 606: 606 606. January 1, 2018 not In February 2016, 2016 02, 842 December 15, 2018, first January 2018 842. January 1, 2019 January 1, 2019 not January 1, 2019 2019. not not not not The standard will not Adoption of the standard will result in the recognition of additional ROU assets and lease liabilities for its operating lease of approximately $170,000 Management does not not |
Note 2 - Basis of Presentatio_3
Note 2 - Basis of Presentation and Summary of Significant Accounting Policies (Tables) | 6 Months Ended | 12 Months Ended |
Jun. 30, 2019 | Dec. 31, 2018 | |
Notes Tables | ||
Disaggregation of Revenue [Table Text Block] | Three months ended Six months ended June 30, 2019 June 30, 2018 June 30, 2019 June 30, 2018 Display Ads & Offers (point-in-time revenue) $ 116,524 $ 291,960 $ 298,232 $ 581,055 Paid Downloadable Games (point-in-time recognition) 144,798 193,466 315,158 508,863 Durable Virtual Goods (over-time recognition): In-Game Currency and Premium In-Game Content 987,077 233,796 1,342,806 491,182 Rewarded Video Ads 52,905 14,451 121,138 41,261 Subscriptions 22,414 - 37,563 - Arrangements with Multiple Performance Obligations (over-time recognition): License Agreement Minimum Guarantee 21,877 - 43,753 - Total Revenue $ 1,345,595 $ 733,673 $ 2,158,650 $ 1,622,361 | Year ended December 31, 2018 December 31, 2017 Display Ads & Offers (point-in-time revenue) $ 878,590 $ 1,804,268 Paid Downloadable Games (point-in-time recognition) 806,784 592,222 Durable Virtual Goods (over-time recognition): In-Game Currency and Premium In-Game Content 910,737 744,870 Rewarded Video Ads 93,352 - Arrangements with Multiple Performance Obligations (over-time recognition): License Agreement Minimum Guarantee 182,815 - Total Revenue $ 2,872,278 $ 3,141,360 |
Property, Plant and Equipment [Table Text Block] | Estimated Useful Life: Years Computer equipment 3 Furniture and Fixtures 5 Leasehold improvements 3 | Estimated Useful Life: Years Computer equipment (Years) 3 Furniture and Fixtures (Years) 5 Leasehold improvements 3 |
Note 3 - Net Loss Per Share (Ta
Note 3 - Net Loss Per Share (Tables) | 6 Months Ended | 12 Months Ended |
Jun. 30, 2019 | Dec. 31, 2018 | |
Notes Tables | ||
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block] | Three months ended June 30, 2019 2018 Net loss $ (265,191 ) $ (557,052 ) Shares used to compute net loss per share: Weighted average common shares outstanding 87,979,526 94,190,797 Weighted average common shares subject to restrictions — — Weighted average shares used to compute basic and diluted net loss per share 87,979,526 94,190,797 Net loss per share - basic and diluted $ (0.00 ) $ (0.01 ) Six months ended June 30, 2019 2018 Net loss $ (924,894 ) $ (1,472,932 ) Shares used to compute net loss per share: Weighted average common shares outstanding 87,979,526 86,377,007 Weighted average common shares subject to restrictions — — Weighted average shares used to compute basic and diluted net loss per share 87,979,526 86,377,007 Net loss per share - basic and diluted $ (0.01 ) $ (0.02 ) | Year ended December 31, 2018 2017 Net loss $ (2,996,494 ) $ (3,690,146 ) Shares used to compute net loss per share: Weighted average common shares outstanding 90,976,652 58,478,481 Weighted average common shares subject to restrictions — — Weighted average shares used to compute basic and diluted net loss per share 90,976,652 58,478,481 Net loss per share - basic and diluted $ (0.03 ) $ (0.06 ) |
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block] | Six months ended June 30, 2019 2018 Warrants to purchase common stock 34,200,002 34,200,002 Options to purchase common stock 4,925,004 5,050,000 RSU’s 10,750,000 10,750,000 Series B Preferred Stock - 11,283,333 Total excluded securities 49,875,006 61,283,335 | Year ended December 31, 2018 2017 Warrants to purchase common stock 34,200,002 3,500,000 Potentially convertible common stock underlying senior debenture — 10,800,000 Options to purchase common stock 4,925,004 5,050,000 RSUs 10,750,000 — Series A Preferred stock — 1,680,000 Series A-1 Preferred stock — 6,000,000 49,875,006 27,030,000 |
Note 5 - Accounts Receivable (T
Note 5 - Accounts Receivable (Tables) | 6 Months Ended | 12 Months Ended |
Jun. 30, 2019 | Dec. 31, 2018 | |
Notes Tables | ||
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block] | June 30, December 31, 2019 2018 Accounts receivable $ 331,534 $ 227,803 Less: Allowance for doubtful accounts - - Accounts receivable, Net $ 331,534 $ 227,803 | December 31, December 31, 2018 2017 Accounts receivable $ 227,803 $ 333,090 Less: Allowance for doubtful accounts - - Accounts receivable, Net $ 227,803 $ 333,090 |
Note 6 - Prepaid Expenses (Tabl
Note 6 - Prepaid Expenses (Tables) | 6 Months Ended | 12 Months Ended |
Jun. 30, 2019 | Dec. 31, 2018 | |
Notes Tables | ||
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Table Text Block] | June 30, December 31 2019 2018 Deferred platform commission fees $ 69,701 $ 178,692 Deferred royalties 3,408 1,157 Other 49,141 35,367 Total Prepaid Expenses $ 122,250 $ 215,216 | December 31, December 31, 2018 2017 Deferred platform commission fees $ 178,692 $ 146,708 Deferred royalties 1,157 3,704 Prepaid Professional fees - 15,000 Other 35,367 12,417 Total Prepaid Expenses $ 215,216 $ 177,829 |
Note 7 - Property and Equipme_3
Note 7 - Property and Equipment (Tables) | 6 Months Ended | 12 Months Ended |
Jun. 30, 2019 | Dec. 31, 2018 | |
Notes Tables | ||
Property, Plant, and Equipment, Carrying Value [Table Text Block] | June 30, 2019 December 31, 2018 Leasehold improvements $ 2,435 $ 2,435 Furniture and fixtures 10,337 10,337 Computer equipment 26,496 26,496 Property and equipment cost 39,268 39,268 Less: accumulated depreciation (34,791 ) (31,685 ) Property and equipment, net $ 4,477 $ 7,583 | December 31, 2018 December 31, 2017 Leasehold improvements $ 2,435 $ 2,435 Furniture and fixtures 10,337 10,337 Computer equipment 26,496 24,285 Property and equipment cost 39,268 37,057 Less: accumulated depreciation (31,685 ) (22,645 ) Property and equipment, net $ 7,583 $ 14,412 |
Note 8 - Capitalized Software_2
Note 8 - Capitalized Software Development (Tables) | 6 Months Ended | 12 Months Ended |
Jun. 30, 2019 | Dec. 31, 2018 | |
Notes Tables | ||
Capitalized Software Development Costs [Table Text Block] | June 30, 2019 December 31, 2018 Software development cost $ 4,341,176 $ 4,066,427 Less: accumulated amortization (2,951,993 ) (2,610,991 ) Less: Impairment of software development cost (576,621 ) (576,621 ) Software development cost, net $ 812,562 $ 878,815 | December 31, 2018 December 31, 2017 Software development cost $ 4,066,427 $ 3,259,719 Less: accumulated amortization (2,610,991 ) (1,976,861 ) Less: Impairment of software development cost (576,621 ) (256,310 ) Software development cost, net $ 878,815 $ 1,026,548 |
Note 11 - Senior Secured Conv_2
Note 11 - Senior Secured Convertible Debenture (Tables) | 12 Months Ended |
Dec. 31, 2018 | |
Notes Tables | |
Convertible Debt [Table Text Block] | December 31, 2018 December 31, 2017 Principal balance outstanding $ - $ 2,160,000 Less: Debt discount – beneficial conversion feature - (657,564 ) Debt discount – original issue discount - (179,304 ) Debt discount – financing costs - (6,250 ) Principal balance outstanding, net - 1,316,882 Less current portion - 1,316,882 Long term portion - - |
Note 12 - Commitments and Con_2
Note 12 - Commitments and Contingencies (Tables) | 6 Months Ended | 12 Months Ended |
Jun. 30, 2019 | Dec. 31, 2018 | |
Notes Tables | ||
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block] | Year ended December 31, 2019 $ 59,469 2020 61,253 2021 63,090 Total 183,812 | |
Other Commitments [Table Text Block] | Future Minimum Developer Year Ending December 31, Commitments 2019 $ 209,909 2020 209,909 $ 419,818 | Future Minimum Developer Year Ending December 31, Commitments 2019 $ 419,818 2020 209,909 $ 629,727 |
Note 13 - Stockholders' Equit_2
Note 13 - Stockholders' Equity (Deficit) (Tables) | 6 Months Ended | 12 Months Ended |
Jun. 30, 2019 | Dec. 31, 2018 | |
Notes Tables | ||
Share-based Payment Arrangement, Option, Activity [Table Text Block] | Weighted Weighted Intrinsic Number average average value of exercise life of Options price (years) Options Outstanding, January 1, 2018 5,050,000 $ 0.13 9.24 - Granted - - - - Exercised - - - - Expired/Cancelled (124,996 ) $ 0.11 8.48 - Outstanding, December 31, 2018 4,925,004 $ 0.13 8.24 - Granted - - - - Exercised - - - - Expired/Cancelled - - - - Outstanding, June 30, 2019 4,925,004 $ 0.13 7.74 - Exercisable, June 30, 2019 3,862,504 $ 0.13 7.48 - | Weighted Weighted Intrinsic Number average average value of exercise life of Options price (years) Options Outstanding, January 1, 2017 550,000 $ 0.27 9.23 Granted 4,500,000 0.11 10.00 Exercised - - - Expired/Cancelled - - - Outstanding, December 31, 2017 5,050,000 $ 0.13 9.24 Granted - - - Exercised - - - Expired/Cancelled (124,996 ) 0.11 8.48 Outstanding, December 31, 2018 4,925,004 $ 0.13 8.24 - Exercisable, December 31, 2018 3,154,171 $ 0.14 7.87 - |
Share-based Payment Arrangement, Restricted Stock Unit, Activity [Table Text Block] | Weighted Number average of Grant Date Units Fair Value Awarded and unvested, January 1, 2018 - $ - Granted 11,000,000 0.41 Vested - - Forfeited/cancelled (250,000 ) 0.42 Awarded and unvested, December 31, 2018 10,750,000 $ 0.41 Granted - - Vested - - Forfeited/cancelled - - Awarded and unvested, June 30, 2019 10,750,000 $ 0.41 | Weighted Number average of Grant Date Units Fair Value Awarded and unvested, December 31, 2017 - $ - Granted 11,000,000 0.41 Vested - - Forfeited/cancelled (250,000 ) 0.42 Awarded and unvested, December 31, 2018 10,750,000 $ 0.41 |
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block] | Number Weighted Weighted Intrinsic of average average value Common Stock exercise life of Warrants price (years) Warrants Outstanding, January 1, 2018 3,500,000 $ 0.24 2.35 - Granted 31,700,002 $ 0.14 4.89 - Exercised (1,000,000 ) $ 0.12 2.01 - Canceled - - - - Outstanding, December 31, 2018 34,200,002 $ 0.14 3.90 $ 23,800 Granted - - - - Exercised - - - - Canceled - - - - Outstanding, June 30, 2019 34,200,002 $ 0.14 3.41 $ 45,200 Exercisable, June 30, 2019 34,200,002 $ 0.14 3.41 $ 45,200 | Number Weighted Weighted Intrinsic of average average value Common Stock exercise life of Warrants price (years) Warrants Outstanding, January 1, 2017 10,926,829 $ 0.30 4.47 Granted 3,500,000 0.24 3.00 Exercised - - - Canceled (10,926,829 ) 0.30 2.47 Outstanding, December 31, 2017 3,500,000 0.24 2.35 Granted 31,700,002 0.14 4.89 Exercised (1,000,000 ) 0.12 2.01 Canceled - - - Outstanding, December 31, 2018 34,200,002 $ 0.14 3.90 $ 23,800 Exercisable, December 31, 2018 34,200,002 $ 0.14 3.91 $ 23,800 |
Note 15 - Income Taxes (Tables)
Note 15 - Income Taxes (Tables) | 12 Months Ended |
Dec. 31, 2018 | |
Notes Tables | |
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] | 2018 2017 Federal statutory income tax rate 23.9 % 23.9 % State taxes, net of Federal benefit 5.5 % 5.5 % Valuation allowance (29.4 %) (29.4 %) Effective income tax rate - % - % |
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] | 2018 2017 Net operating loss carryforwards $ 2,616,900 $ 1,900,740 Valuation allowance (2,616,900 ) (1,900,740 ) Net deferred tax asset $ - $ - |
Note 2 - Basis of Presentatio_4
Note 2 - Basis of Presentation and Summary of Significant Accounting Policies 1 (Tables) | 6 Months Ended | 12 Months Ended |
Jun. 30, 2019 | Dec. 31, 2018 | |
Notes Tables | ||
Disaggregation of Revenue [Table Text Block] | Three months ended Six months ended June 30, 2019 June 30, 2018 June 30, 2019 June 30, 2018 Display Ads & Offers (point-in-time revenue) $ 116,524 $ 291,960 $ 298,232 $ 581,055 Paid Downloadable Games (point-in-time recognition) 144,798 193,466 315,158 508,863 Durable Virtual Goods (over-time recognition): In-Game Currency and Premium In-Game Content 987,077 233,796 1,342,806 491,182 Rewarded Video Ads 52,905 14,451 121,138 41,261 Subscriptions 22,414 - 37,563 - Arrangements with Multiple Performance Obligations (over-time recognition): License Agreement Minimum Guarantee 21,877 - 43,753 - Total Revenue $ 1,345,595 $ 733,673 $ 2,158,650 $ 1,622,361 | Year ended December 31, 2018 December 31, 2017 Display Ads & Offers (point-in-time revenue) $ 878,590 $ 1,804,268 Paid Downloadable Games (point-in-time recognition) 806,784 592,222 Durable Virtual Goods (over-time recognition): In-Game Currency and Premium In-Game Content 910,737 744,870 Rewarded Video Ads 93,352 - Arrangements with Multiple Performance Obligations (over-time recognition): License Agreement Minimum Guarantee 182,815 - Total Revenue $ 2,872,278 $ 3,141,360 |
Property, Plant and Equipment [Table Text Block] | Estimated Useful Life: Years Computer equipment 3 Furniture and Fixtures 5 Leasehold improvements 3 | Estimated Useful Life: Years Computer equipment (Years) 3 Furniture and Fixtures (Years) 5 Leasehold improvements 3 |
Note 3 - Net Loss Per Share 1 (
Note 3 - Net Loss Per Share 1 (Tables) | 6 Months Ended | 12 Months Ended |
Jun. 30, 2019 | Dec. 31, 2018 | |
Notes Tables | ||
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block] | Three months ended June 30, 2019 2018 Net loss $ (265,191 ) $ (557,052 ) Shares used to compute net loss per share: Weighted average common shares outstanding 87,979,526 94,190,797 Weighted average common shares subject to restrictions — — Weighted average shares used to compute basic and diluted net loss per share 87,979,526 94,190,797 Net loss per share - basic and diluted $ (0.00 ) $ (0.01 ) Six months ended June 30, 2019 2018 Net loss $ (924,894 ) $ (1,472,932 ) Shares used to compute net loss per share: Weighted average common shares outstanding 87,979,526 86,377,007 Weighted average common shares subject to restrictions — — Weighted average shares used to compute basic and diluted net loss per share 87,979,526 86,377,007 Net loss per share - basic and diluted $ (0.01 ) $ (0.02 ) | Year ended December 31, 2018 2017 Net loss $ (2,996,494 ) $ (3,690,146 ) Shares used to compute net loss per share: Weighted average common shares outstanding 90,976,652 58,478,481 Weighted average common shares subject to restrictions — — Weighted average shares used to compute basic and diluted net loss per share 90,976,652 58,478,481 Net loss per share - basic and diluted $ (0.03 ) $ (0.06 ) |
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block] | Six months ended June 30, 2019 2018 Warrants to purchase common stock 34,200,002 34,200,002 Options to purchase common stock 4,925,004 5,050,000 RSU’s 10,750,000 10,750,000 Series B Preferred Stock - 11,283,333 Total excluded securities 49,875,006 61,283,335 | Year ended December 31, 2018 2017 Warrants to purchase common stock 34,200,002 3,500,000 Potentially convertible common stock underlying senior debenture — 10,800,000 Options to purchase common stock 4,925,004 5,050,000 RSUs 10,750,000 — Series A Preferred stock — 1,680,000 Series A-1 Preferred stock — 6,000,000 49,875,006 27,030,000 |
Note 5 - Accounts Receivable 1
Note 5 - Accounts Receivable 1 (Tables) | 6 Months Ended | 12 Months Ended |
Jun. 30, 2019 | Dec. 31, 2018 | |
Notes Tables | ||
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block] | June 30, December 31, 2019 2018 Accounts receivable $ 331,534 $ 227,803 Less: Allowance for doubtful accounts - - Accounts receivable, Net $ 331,534 $ 227,803 | December 31, December 31, 2018 2017 Accounts receivable $ 227,803 $ 333,090 Less: Allowance for doubtful accounts - - Accounts receivable, Net $ 227,803 $ 333,090 |
Note 6 - Prepaid Expenses 1 (Ta
Note 6 - Prepaid Expenses 1 (Tables) | 6 Months Ended | 12 Months Ended |
Jun. 30, 2019 | Dec. 31, 2018 | |
Notes Tables | ||
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Table Text Block] | June 30, December 31 2019 2018 Deferred platform commission fees $ 69,701 $ 178,692 Deferred royalties 3,408 1,157 Other 49,141 35,367 Total Prepaid Expenses $ 122,250 $ 215,216 | December 31, December 31, 2018 2017 Deferred platform commission fees $ 178,692 $ 146,708 Deferred royalties 1,157 3,704 Prepaid Professional fees - 15,000 Other 35,367 12,417 Total Prepaid Expenses $ 215,216 $ 177,829 |
Note 7 - Property and Equipme_4
Note 7 - Property and Equipment 1 (Tables) | 6 Months Ended | 12 Months Ended |
Jun. 30, 2019 | Dec. 31, 2018 | |
Notes Tables | ||
Property, Plant, and Equipment, Carrying Value [Table Text Block] | June 30, 2019 December 31, 2018 Leasehold improvements $ 2,435 $ 2,435 Furniture and fixtures 10,337 10,337 Computer equipment 26,496 26,496 Property and equipment cost 39,268 39,268 Less: accumulated depreciation (34,791 ) (31,685 ) Property and equipment, net $ 4,477 $ 7,583 | December 31, 2018 December 31, 2017 Leasehold improvements $ 2,435 $ 2,435 Furniture and fixtures 10,337 10,337 Computer equipment 26,496 24,285 Property and equipment cost 39,268 37,057 Less: accumulated depreciation (31,685 ) (22,645 ) Property and equipment, net $ 7,583 $ 14,412 |
Note 8 - Right to Use Assets _2
Note 8 - Right to Use Assets and Lease Liability (Tables) | 6 Months Ended |
Jun. 30, 2019 | |
Notes Tables | |
Lessee, Schedule of Operating Lease, Right-of-Use Asset [Table Text Block] | June 30 , 2019 Office lease $ 165,096 Less accumulated amortization (22,085 ) Right-to-use assets, net $ 143,011 |
Lessee, Schedule of Operating Lease, Liability [Table Text Block] | June 30 , 2019 Office lease $ 141,088 Less: short term portion (52,119 ) Long term portion $ 88,969 |
Lessee, Operating Lease, Liability, Maturity [Table Text Block] | Six months ended December 31, 2019 $ 30,029 Year ended December 31, 2020 61,253 Year ended December 31, 2021 63,090 Total 154,372 Less: Present value discount (13,284 ) Lease liability $ 141,088 |
Lease, Cost [Table Text Block] | Operating lease expense $ 27,729 Short-term lease expense - Variable lease expense - $ 27,729 |
Note 9 - Capitalized Software_2
Note 9 - Capitalized Software Development (Tables) | 6 Months Ended | 12 Months Ended |
Jun. 30, 2019 | Dec. 31, 2018 | |
Notes Tables | ||
Capitalized Software Development Costs [Table Text Block] | June 30, 2019 December 31, 2018 Software development cost $ 4,341,176 $ 4,066,427 Less: accumulated amortization (2,951,993 ) (2,610,991 ) Less: Impairment of software development cost (576,621 ) (576,621 ) Software development cost, net $ 812,562 $ 878,815 | December 31, 2018 December 31, 2017 Software development cost $ 4,066,427 $ 3,259,719 Less: accumulated amortization (2,610,991 ) (1,976,861 ) Less: Impairment of software development cost (576,621 ) (256,310 ) Software development cost, net $ 878,815 $ 1,026,548 |
Note 13 - Commitments and Con_2
Note 13 - Commitments and Contingencies (Tables) | 6 Months Ended | 12 Months Ended |
Jun. 30, 2019 | Dec. 31, 2018 | |
Notes Tables | ||
Other Commitments [Table Text Block] | Future Minimum Developer Year Ending December 31, Commitments 2019 $ 209,909 2020 209,909 $ 419,818 | Future Minimum Developer Year Ending December 31, Commitments 2019 $ 419,818 2020 209,909 $ 629,727 |
Note 14 - Stockholders' Equity
Note 14 - Stockholders' Equity (Tables) | 6 Months Ended | 12 Months Ended |
Jun. 30, 2019 | Dec. 31, 2018 | |
Notes Tables | ||
Share-based Payment Arrangement, Option, Activity [Table Text Block] | Weighted Weighted Intrinsic Number average average value of exercise life of Options price (years) Options Outstanding, January 1, 2018 5,050,000 $ 0.13 9.24 - Granted - - - - Exercised - - - - Expired/Cancelled (124,996 ) $ 0.11 8.48 - Outstanding, December 31, 2018 4,925,004 $ 0.13 8.24 - Granted - - - - Exercised - - - - Expired/Cancelled - - - - Outstanding, June 30, 2019 4,925,004 $ 0.13 7.74 - Exercisable, June 30, 2019 3,862,504 $ 0.13 7.48 - | Weighted Weighted Intrinsic Number average average value of exercise life of Options price (years) Options Outstanding, January 1, 2017 550,000 $ 0.27 9.23 Granted 4,500,000 0.11 10.00 Exercised - - - Expired/Cancelled - - - Outstanding, December 31, 2017 5,050,000 $ 0.13 9.24 Granted - - - Exercised - - - Expired/Cancelled (124,996 ) 0.11 8.48 Outstanding, December 31, 2018 4,925,004 $ 0.13 8.24 - Exercisable, December 31, 2018 3,154,171 $ 0.14 7.87 - |
Share-based Payment Arrangement, Restricted Stock Unit, Activity [Table Text Block] | Weighted Number average of Grant Date Units Fair Value Awarded and unvested, January 1, 2018 - $ - Granted 11,000,000 0.41 Vested - - Forfeited/cancelled (250,000 ) 0.42 Awarded and unvested, December 31, 2018 10,750,000 $ 0.41 Granted - - Vested - - Forfeited/cancelled - - Awarded and unvested, June 30, 2019 10,750,000 $ 0.41 | Weighted Number average of Grant Date Units Fair Value Awarded and unvested, December 31, 2017 - $ - Granted 11,000,000 0.41 Vested - - Forfeited/cancelled (250,000 ) 0.42 Awarded and unvested, December 31, 2018 10,750,000 $ 0.41 |
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block] | Number Weighted Weighted Intrinsic of average average value Common Stock exercise life of Warrants price (years) Warrants Outstanding, January 1, 2018 3,500,000 $ 0.24 2.35 - Granted 31,700,002 $ 0.14 4.89 - Exercised (1,000,000 ) $ 0.12 2.01 - Canceled - - - - Outstanding, December 31, 2018 34,200,002 $ 0.14 3.90 $ 23,800 Granted - - - - Exercised - - - - Canceled - - - - Outstanding, June 30, 2019 34,200,002 $ 0.14 3.41 $ 45,200 Exercisable, June 30, 2019 34,200,002 $ 0.14 3.41 $ 45,200 | Number Weighted Weighted Intrinsic of average average value Common Stock exercise life of Warrants price (years) Warrants Outstanding, January 1, 2017 10,926,829 $ 0.30 4.47 Granted 3,500,000 0.24 3.00 Exercised - - - Canceled (10,926,829 ) 0.30 2.47 Outstanding, December 31, 2017 3,500,000 0.24 2.35 Granted 31,700,002 0.14 4.89 Exercised (1,000,000 ) 0.12 2.01 Canceled - - - Outstanding, December 31, 2018 34,200,002 $ 0.14 3.90 $ 23,800 Exercisable, December 31, 2018 34,200,002 $ 0.14 3.91 $ 23,800 |
Note 1 - The Company (Details T
Note 1 - The Company (Details Textual) | Jun. 16, 2014 |
Tapinator LLC [Member] | |
Business Acquisition, Percentage of Voting Interests Acquired | 100.00% |
Note 2 - Basis of Presentatio_5
Note 2 - Basis of Presentation and Summary of Significant Accounting Policies (Details Textual) | 3 Months Ended | 6 Months Ended | 9 Months Ended | 12 Months Ended | ||||
Jun. 30, 2019USD ($) | Jun. 30, 2019USD ($)shares | Jun. 30, 2018shares | Sep. 30, 2018USD ($) | Dec. 31, 2018USD ($)shares | Dec. 31, 2017USD ($)shares | Jan. 01, 2019USD ($) | Jan. 31, 2015USD ($) | |
Durable Virtual Goods, Estimated Weighted Average Life | 1 year 30 days | |||||||
Number of Reportable Segments | 1 | |||||||
Accounts Receivable, Allowance for Credit Loss, Current | $ 0 | $ 0 | $ 0 | $ 0 | ||||
Impairment of Long-Lived Assets Held-for-use | 0 | $ 0 | 0 | 0 | ||||
Cash Equivalents, at Carrying Value, Total | 0 | 0 | 0 | 0 | ||||
Cash, Uninsured Amount | 259,905 | 259,905 | 608,762 | |||||
Long-term Investments, Total | 5,000 | $ 5,000 | $ 5,000 | $ 5,000 | $ 5,000 | |||
Platform Fee, Percentage of Gross Revenue | 30.00% | 30.00% | ||||||
Revenue Share, Percent | 30.00% | 30.00% | ||||||
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount | shares | 49,875,006 | 61,283,335 | 49,875,006 | 27,030,000 | ||||
Operating Lease, Liability, Total | 141,088 | $ 141,088 | ||||||
Accounting Standards Update 2016-02 [Member] | ||||||||
Operating Lease, Liability, Total | $ 165,096 | |||||||
Restricted Stock Units (RSUs) [Member] | ||||||||
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount | shares | 10,750,000 | 10,750,000 | 10,750,000 | |||||
Share-based Payment Arrangement, Option [Member] | ||||||||
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount | shares | 4,925,004 | 5,050,000 | 4,925,004 | 5,050,000 | ||||
Warrant [Member] | ||||||||
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount | shares | 34,200,002 | 34,200,002 | 34,200,002 | 3,500,000 | ||||
Convertible Debt Securities [Member] | ||||||||
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount | shares | 10,800,000 | |||||||
Series A Convertible Preferred Stock [Member] | ||||||||
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount | shares | 1,680,000 | |||||||
Series A-1 Convertible Preferred Stock [Member] | ||||||||
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount | shares | 6,000,000 | |||||||
Designated as Hedging Instrument [Member] | ||||||||
Derivative Liability, Total | $ 0 | $ 0 | $ 0 | $ 0 | ||||
Customer Concentration Risk [Member] | Revenue Benchmark [Member] | Two Platforms [Member] | ||||||||
Number of Major Gaming Platforms | 2 | 2 | 2 | 2 | ||||
Concentration Risk, Percentage | 56.00% | 50.00% | 44.00% | 44.00% | ||||
Customer Concentration Risk [Member] | Revenue Benchmark [Member] | One Licensee [Member] | ||||||||
Concentration Risk, Percentage | 10.00% | |||||||
Number of Licensees | 1 | |||||||
Customer Concentration Risk [Member] | Revenue Benchmark [Member] | Three Advertising Networks [Member] | ||||||||
Concentration Risk, Percentage | 36.00% | |||||||
Number of Advertising Networks | 3 | |||||||
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Two Platforms [Member] | ||||||||
Number of Major Gaming Platforms | 2 | 2 | 2 | |||||
Concentration Risk, Percentage | 73.00% | 66.00% | 49.00% | |||||
Customer Concentration Risk [Member] | Accounts Receivable [Member] | One Advertising Network [Member] | ||||||||
Concentration Risk, Percentage | 10.00% | |||||||
Number of Advertising Networks | 1 | |||||||
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Two Advertising Networks [Member] | ||||||||
Concentration Risk, Percentage | 27.00% | |||||||
Number of Advertising Networks | 2 | |||||||
Casino/Card Games [Member] | ||||||||
Durable Virtual Goods, Estimated Weighted Average Life | 1 year 120 days | |||||||
RPG/Arcade Games [Member] | ||||||||
Durable Virtual Goods, Estimated Weighted Average Life | 60 days | 60 days | ||||||
Rapid Launch Games [Member] | ||||||||
Durable Virtual Goods, Estimated Weighted Average Life | 60 days | 60 days |
Note 2 - Basis of Presentatio_6
Note 2 - Basis of Presentation and Summary of Significant Accounting Policies - Disaggregation of Revenue (Details) - USD ($) | 3 Months Ended | 6 Months Ended | 12 Months Ended | |||
Jun. 30, 2019 | Jun. 30, 2018 | Jun. 30, 2019 | Jun. 30, 2018 | Dec. 31, 2018 | Dec. 31, 2017 | |
Revenue | $ 1,345,595 | $ 733,673 | $ 2,158,650 | $ 1,622,361 | $ 2,872,278 | $ 3,141,360 |
Transferred at Point in Time [Member] | General Display Ads [Member] | ||||||
Revenue | 116,524 | 291,960 | 298,232 | 581,055 | 878,590 | 1,804,268 |
Transferred at Point in Time [Member] | Paid Downloadable Games [Member] | ||||||
Revenue | 144,798 | 193,466 | 315,158 | 508,863 | 806,784 | 592,222 |
Transferred over Time [Member] | Durable Virtual Goods, In-Game Currency and Premium In-Game Content [Member] | ||||||
Revenue | 987,077 | 233,796 | 1,342,806 | 491,182 | 910,737 | 744,870 |
Transferred over Time [Member] | Rewarded Video Ads [Member] | ||||||
Revenue | 52,905 | 14,451 | 121,138 | 41,261 | 93,352 | |
Transferred over Time [Member] | License Agreement Minimum Guarantee [Member] | ||||||
Revenue | $ 21,877 | $ 43,753 | $ 182,815 |
Note 2 - Basis of Presentatio_7
Note 2 - Basis of Presentation and Summary of Significant Accounting Policies - Property and Equipment (Details) | 6 Months Ended | 12 Months Ended |
Jun. 30, 2019 | Dec. 31, 2018 | |
Computer Equipment [Member] | ||
Property and equipment, useful life (Year) | 3 years | 3 years |
Furniture and Fixtures [Member] | ||
Property and equipment, useful life (Year) | 5 years | 5 years |
Leasehold Improvements [Member] | ||
Property and equipment, useful life (Year) | 3 years | 3 years |
Note 3 - Net Loss Per Share - N
Note 3 - Net Loss Per Share - Net Loss Per Share (Details) - USD ($) | 3 Months Ended | 6 Months Ended | 12 Months Ended | |||||
Jun. 30, 2019 | Mar. 31, 2019 | Jun. 30, 2018 | Mar. 31, 2018 | Jun. 30, 2019 | Jun. 30, 2018 | Dec. 31, 2018 | Dec. 31, 2017 | |
Net (loss) | $ (265,191) | $ (659,703) | $ (557,052) | $ (915,880) | $ (924,894) | $ (1,472,932) | $ (2,996,494) | $ (3,690,146) |
Weighted average common shares outstanding (in shares) | 87,979,526 | 94,190,797 | 87,979,526 | 86,377,007 | 90,976,652 | 58,478,481 | ||
Weighted average common shares subject to restrictions (in shares) | ||||||||
Weighted average common shares outstanding - basic and diluted (in shares) | 87,979,526 | 94,190,787 | 87,979,526 | 86,377,007 | 90,976,652 | 58,478,481 | ||
Net loss per common share - basic and diluted (in dollars per share) | $ 0 | $ (0.01) | $ (0.01) | $ (0.02) | $ (0.03) | $ (0.06) |
Note 3 - Net Loss Per Share - A
Note 3 - Net Loss Per Share - Anti-dilutive Effect (Details) - shares | 6 Months Ended | 12 Months Ended | ||
Jun. 30, 2019 | Jun. 30, 2018 | Dec. 31, 2018 | Dec. 31, 2017 | |
Antidilutive Securities Excluded from Computation of Earnings Per Share (in shares) | 49,875,006 | 61,283,335 | 49,875,006 | 27,030,000 |
Warrant [Member] | ||||
Antidilutive Securities Excluded from Computation of Earnings Per Share (in shares) | 34,200,002 | 34,200,002 | 34,200,002 | 3,500,000 |
Convertible Common Stock Underlying Senior Debenture [Member] | ||||
Antidilutive Securities Excluded from Computation of Earnings Per Share (in shares) | 10,800,000 | |||
Share-based Payment Arrangement, Option [Member] | ||||
Antidilutive Securities Excluded from Computation of Earnings Per Share (in shares) | 4,925,004 | 5,050,000 | 4,925,004 | 5,050,000 |
Restricted Stock Units (RSUs) [Member] | ||||
Antidilutive Securities Excluded from Computation of Earnings Per Share (in shares) | 10,750,000 | 10,750,000 | 10,750,000 | |
Series A Convertible Preferred Stock [Member] | ||||
Antidilutive Securities Excluded from Computation of Earnings Per Share (in shares) | 1,680,000 | |||
Series A-1 Convertible Preferred Stock [Member] | ||||
Antidilutive Securities Excluded from Computation of Earnings Per Share (in shares) | 6,000,000 |
Note 5 - Accounts Receivable (D
Note 5 - Accounts Receivable (Details Textual) - USD ($) $ in Thousands | 6 Months Ended | 12 Months Ended | |
Jun. 30, 2019 | Dec. 31, 2018 | Dec. 31, 2017 | |
Accounts Receivable, Credit Loss Expense (Reversal) | $ 0 | $ 0 | $ 0 |
Note 5 - Accounts Receivable -
Note 5 - Accounts Receivable - Summary of Accounts Receivable (Details) - USD ($) | Jun. 30, 2019 | Dec. 31, 2018 | Dec. 31, 2017 |
Accounts receivable | $ 331,534 | $ 227,803 | $ 333,090 |
Less: Allowance for doubtful accounts | 0 | 0 | 0 |
Accounts receivable, Net | $ 331,534 | $ 227,803 | $ 333,090 |
Note 6 - Prepaid Expenses - Sch
Note 6 - Prepaid Expenses - Schedule of Prepaid Expenses and Other Assets (Details) - USD ($) | Jun. 30, 2019 | Dec. 31, 2018 | Dec. 31, 2017 |
Deferred platform commission fees | $ 69,701 | $ 178,692 | $ 146,708 |
Deferred royalties | 3,408 | 1,157 | 3,704 |
Prepaid Professional fees | 15,000 | ||
Other | 49,141 | 35,367 | 12,417 |
Total Prepaid Expenses | $ 122,250 | $ 215,216 | $ 177,829 |
Note 7 - Property and Equipme_5
Note 7 - Property and Equipment (Details Textual) - USD ($) | 6 Months Ended | 12 Months Ended | ||
Jun. 30, 2019 | Jun. 30, 2018 | Dec. 31, 2018 | Dec. 31, 2017 | |
Depreciation, Total | $ 3,106 | $ 4,855 | $ 9,040 | $ 9,995 |
Note 7 - Property and Equipme_6
Note 7 - Property and Equipment - Summary of Property and Equipment (Details) - USD ($) | Jun. 30, 2019 | Dec. 31, 2018 | Dec. 31, 2017 |
Property, Plant and Equipment, Gross | $ 39,268 | $ 39,268 | $ 37,057 |
Less: accumulated depreciation | (34,791) | (31,685) | (22,645) |
Property and equipment, net | 4,477 | 7,583 | 14,412 |
Leasehold Improvements [Member] | |||
Property, Plant and Equipment, Gross | 2,435 | 2,435 | 2,435 |
Furniture and Fixtures [Member] | |||
Property, Plant and Equipment, Gross | 10,337 | 10,337 | 10,337 |
Computer Equipment [Member] | |||
Property, Plant and Equipment, Gross | $ 26,496 | $ 26,496 | $ 24,285 |
Note 8 - Capitalized Software_3
Note 8 - Capitalized Software Development (Details Textual) - USD ($) | 3 Months Ended | 6 Months Ended | 12 Months Ended | |||
Jun. 30, 2019 | Jun. 30, 2018 | Jun. 30, 2019 | Jun. 30, 2018 | Dec. 31, 2018 | Dec. 31, 2017 | |
Capitalized Computer Software, Amortization | $ 156,303 | $ 142,014 | $ 341,002 | $ 271,023 | $ 614,130 | $ 709,615 |
Capitalized Computer Software, Impairments | $ 320,311 | $ 256,310 |
Note 8 - Capitalized Software_4
Note 8 - Capitalized Software Development - Capitalized Software Development Costs (Details) - USD ($) | Jun. 30, 2019 | Dec. 31, 2018 | Dec. 31, 2017 |
Software development cost | $ 4,341,176 | $ 4,066,427 | $ 3,259,719 |
Less: accumulated amortization | (2,951,993) | (2,610,991) | (1,976,861) |
Less: Impairment of software development cost | (576,621) | (576,621) | (256,310) |
Software development cost, net | $ 812,562 | $ 878,815 | $ 1,026,548 |
Note 9 - Investments (Details T
Note 9 - Investments (Details Textual) - USD ($) | Jun. 30, 2019 | Dec. 31, 2018 | Dec. 31, 2017 | Jan. 31, 2015 |
Long-term Investments, Total | $ 5,000 | $ 5,000 | $ 5,000 | $ 5,000 |
Note 10 - Related Party Trans_2
Note 10 - Related Party Transactions (Details Textual) - USD ($) | Jan. 01, 2019 | Dec. 28, 2018 | Jun. 30, 2019 | Dec. 31, 2018 | Dec. 31, 2017 |
Related Party Transaction, Amounts of Transaction | $ 372,029 | $ 433,578 | |||
Due to Related Parties, Current, Total | $ 69,237 | 187,932 | 100,115 | ||
Repurchase of Shares in Conjunction with License Agreement, Value | $ 144,639 | ||||
Revenue Share, Percent | 30.00% | 30.00% | |||
Software Development Expenses [Member] | |||||
Due to Related Parties, Current, Total | $ 29,100 | $ 43,293 | $ 100,115 | ||
Games Revenue Share and Stock Repurchase Agreement [Member] | |||||
Revenue Share, Percent | 40.00% | ||||
Games Revenue Share and Stock Repurchase Agreement [Member] | Subsequent Event [Member] | |||||
Revenue Share, Percent | 40.00% | ||||
Games Revenue Share and Stock Repurchase Agreement [Member] | TapGames [Member] | |||||
Repurchase of Shares in Conjunction with License Agreement, Shares | 7,646,446 | ||||
Repurchase of Shares in Conjunction with License Agreement, Price Per Share | $ 0.02 | ||||
Repurchase of Shares in Conjunction with License Agreement, Value | $ 144,639 | ||||
Revenue Share, Percent | 60.00% | ||||
Due to Related Parties, Total | $ 35,137 | $ 144,639 | |||
Games Revenue Share and Stock Repurchase Agreement [Member] | TapGames [Member] | Subsequent Event [Member] | |||||
Revenue Share, Percent | 60.00% |
Note 11 - Senior Secured Conv_3
Note 11 - Senior Secured Convertible Debenture (Details Textual) - USD ($) | Sep. 07, 2018 | Sep. 06, 2018 | May 02, 2018 | Feb. 23, 2018 | Jan. 22, 2018 | Jul. 28, 2016 | Jun. 30, 2017 | Feb. 28, 2017 | Jun. 30, 2019 | Jun. 30, 2018 | Mar. 31, 2018 | Jun. 30, 2019 | Jun. 30, 2018 | Dec. 31, 2017 | Dec. 31, 2018 | Dec. 31, 2017 | May 31, 2017 | Dec. 31, 2016 | Oct. 01, 2016 | Jun. 30, 2015 | Jun. 19, 2015 |
Debt Instrument, Face Amount | $ 2,160,000 | $ 2,160,000 | |||||||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ 0.14 | $ 0.14 | $ 0.24 | $ 0.14 | $ 0.24 | $ 0.30 | |||||||||||||||
Convertible Debt, Total | $ 1,316,882 | $ 1,316,882 | |||||||||||||||||||
Stock Issued During Period, Value, New Issues | $ 150,000 | $ 3,000,000 | 3,000,000 | 350,000 | |||||||||||||||||
Repayments of Convertible Debt | $ 1,142,857 | 1,142,857 | 234,000 | ||||||||||||||||||
Interest Paid, Excluding Capitalized Interest, Operating Activities | 57,143 | $ 57,143 | 191,517 | ||||||||||||||||||
Stock Issued During Period, Value, Stock Issued Related to Warrant Exchange | $ 660,000 | ||||||||||||||||||||
Preferred Stock, Shares Outstanding, Ending Balance | 0 | ||||||||||||||||||||
Stock Issued During Period, Shares, Conversion of Convertible Securities | 6,000,000 | ||||||||||||||||||||
Preferred Stock, Par or Stated Value Per Share | $ 0.001 | $ 0.001 | $ 0.001 | ||||||||||||||||||
Stock Repurchased and Retired During Period, Value | $ 366,707 | ||||||||||||||||||||
Amortization of Debt Discount (Premium) | 187,876 | 187,876 | 187,876 | $ 1,404,254 | |||||||||||||||||
Amortization of Original Issued Discount (Premium) | $ 51,230 | $ 51,230 | 51,230 | 341,577 | |||||||||||||||||
Gain (Loss) on Extinguishment of Debt, Total | $ (830,001) | ||||||||||||||||||||
Conversion Series B Stock to Common Stock [Member] | |||||||||||||||||||||
Conversion of Stock, Shares Converted | 500 | ||||||||||||||||||||
Conversion of Stock, Shares Issued | 4,166,667 | ||||||||||||||||||||
Series A Convertible Preferred Stock [Member] | |||||||||||||||||||||
Preferred Stock, Shares Outstanding, Ending Balance | 0 | 0 | 420 | 0 | 420 | ||||||||||||||||
Preferred Stock, Par or Stated Value Per Share | $ 0.001 | $ 0.001 | $ 0.001 | $ 0.001 | $ 0.001 | ||||||||||||||||
Series A-1 Convertible Preferred Stock [Member] | |||||||||||||||||||||
Stock Issued During Period, Value, Stock Issued Related to Warrant Exchange | $ 1,500 | ||||||||||||||||||||
Preferred Stock, Shares Outstanding, Ending Balance | 1,500 | 0 | 0 | 1,500 | 0 | 1,500 | |||||||||||||||
Stock Issued During Period, Shares, Conversion of Convertible Securities | 1,500 | ||||||||||||||||||||
Preferred Stock, Par or Stated Value Per Share | $ 0.001 | $ 0.001 | $ 0.001 | $ 0.001 | $ 0.001 | ||||||||||||||||
Series B Preferred Stock [Member] | |||||||||||||||||||||
Preferred Stock, Shares Outstanding, Ending Balance | 0 | 0 | 0 | 0 | 0 | 0 | |||||||||||||||
Convertible Preferred Stock, Conversion Price Per Share | $ 0.0325 | $ 0.0325 | $ 0.12 | ||||||||||||||||||
Preferred Stock, Par or Stated Value Per Share | 1,000 | $ 0.001 | $ 0.001 | $ 0.001 | $ 0.001 | $ 0.001 | |||||||||||||||
Common Stock, Issuance Threshold | $ 0.082 | ||||||||||||||||||||
Convertible Preferred Stock, Terms of Conversion, Maximum, Percent | 9.99% | ||||||||||||||||||||
Stock Repurchased and Retired During Period, Shares | 1,354 | ||||||||||||||||||||
Stock Repurchased and Retired During Period, Share Price | $ 270.83 | ||||||||||||||||||||
Stock Repurchased and Retired During Period, Value | $ 366,707 | ||||||||||||||||||||
Convertible Preferred Stock Terms of Conversion, Shares Issuable | 11,283,333 | 11,283,333 | |||||||||||||||||||
Series B Preferred Stock [Member] | HSPL [Member] | The 2016 Debenture [Member] | |||||||||||||||||||||
Convertible Preferred Stock, Shares Issued upon Conversion | 15,450,000 | ||||||||||||||||||||
Debt Conversion, Converted Instrument, Shares Issued | 1,854 | ||||||||||||||||||||
Debt Conversion, Original Debt, Amount | $ 1,017,143 | ||||||||||||||||||||
Series B Convertible Preferred Stock [Member] | |||||||||||||||||||||
Preferred Stock, Shares Outstanding, Ending Balance | 1,854 | 1,854 | |||||||||||||||||||
Stock Issued During Period, Shares, Conversion of Convertible Securities | 1,854 | ||||||||||||||||||||
Series A Warrants [Member] | |||||||||||||||||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | 10,926,829 | ||||||||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ 0.30 | ||||||||||||||||||||
Class of Warrant or Right, Number or Warrants Exchanged | 10,926,829 | ||||||||||||||||||||
Series B Warrants [Member] | |||||||||||||||||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | 10,926,829 | ||||||||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ 0.30 | ||||||||||||||||||||
The 2015 Debenture [Member] | |||||||||||||||||||||
Debt Instrument, Face Amount | $ 2,240,000 | $ 2,240,000 | |||||||||||||||||||
Debt Instrument, Interest Rate, Stated Percentage | 8.00% | 8.00% | |||||||||||||||||||
Debt Instrument, Convertible, Conversion Price | $ 0.205 | ||||||||||||||||||||
Convertible Debt, Total | $ 1,120,000 | $ 560,000 | |||||||||||||||||||
The 2016 Debenture [Member] | |||||||||||||||||||||
Debt Instrument, Face Amount | $ 2,394,000 | ||||||||||||||||||||
Debt Instrument, Interest Rate, Stated Percentage | 8.00% | ||||||||||||||||||||
Debt Instrument, Convertible, Conversion Price | $ 0.25 | ||||||||||||||||||||
Convertible Preferred Stock, Shares Issued upon Conversion | 1,680,000 | ||||||||||||||||||||
Repayments of Convertible Debt | $ 234,000 | ||||||||||||||||||||
Interest Paid, Excluding Capitalized Interest, Operating Activities | 191,520 | ||||||||||||||||||||
The 2016 Debenture [Member] | HSPL [Member] | |||||||||||||||||||||
Repayments of Debt | $ 1,200,000 | ||||||||||||||||||||
Debt Instrument, Increase (Decrease), Net, Total | $ (1,142,857) | ||||||||||||||||||||
Prepayment of Debt, Penalty Fee | 5.00% | ||||||||||||||||||||
Long-term Debt, Total | $ 1,017,143 | ||||||||||||||||||||
The 2016 Debenture [Member] | Scenario, Plan [Member] | |||||||||||||||||||||
Proceeds from Cash Investment | $ 2,100,000 | ||||||||||||||||||||
The 2016 Debenture [Member] | Series A Convertible Preferred Stock [Member] | |||||||||||||||||||||
Stock Issued During Period, Value, New Issues | $ 420 | ||||||||||||||||||||
Amended 2016 Debenture [Member] | |||||||||||||||||||||
Debt Instrument, Face Amount | $ 2,160,000 | ||||||||||||||||||||
Debt Instrument, Convertible, Conversion Price | $ 0.20 | $ 0.25 | |||||||||||||||||||
Debt Instrument, Periodic Payment Percent, Interest | 8.00% |
Note 11 - Senior Secured Conv_4
Note 11 - Senior Secured Convertible Debenture - Summary of Senior Secured Convertible Debenture Payable (Details) - USD ($) | 12 Months Ended | |
Dec. 31, 2018 | Dec. 31, 2017 | |
Principal balance outstanding | $ 2,160,000 | |
Debt discount – beneficial conversion feature | (657,564) | |
Debt discount – original issue discount | (179,304) | |
Debt discount – financing costs | (6,250) | |
Principal balance outstanding, net | 1,316,882 | |
Less current portion | 1,316,882 | |
Long term portion |
Note 12 - Commitments and Con_3
Note 12 - Commitments and Contingencies (Details Textual) - USD ($) | Aug. 07, 2018 | Sep. 30, 2018 | Jun. 30, 2019 | Mar. 31, 2019 | Jun. 30, 2018 | Dec. 31, 2018 | Jun. 30, 2019 | Jun. 30, 2018 | Dec. 31, 2018 | Dec. 31, 2017 |
Operating Leases, Rent Expense, Total | $ 58,000 | $ 56,398 | ||||||||
Revenue from Contract with Customer, Including Assessed Tax | $ 1,345,595 | $ 733,673 | $ 2,158,650 | $ 1,622,361 | 2,872,278 | $ 3,141,360 | ||||
Developer Commitments [Member] | ||||||||||
Other Commitment, Total | 419,818 | $ 629,727 | 419,818 | 629,727 | ||||||
License Agreement with Cheetah Technology Corporation Limited [Member] | ||||||||||
License Agreement, Upfront Payment Receivable | $ 500,000 | |||||||||
License Agreement, Upfront Payment Received | $ 300,000 | $ 200,000 | 300,000 | |||||||
License Agreement, Payment to Third Party Who Introduced the Company, Percentage of Payments Received by Company | 6.50% | |||||||||
Revenue from Contract with Customer, Including Assessed Tax | 226,565 | 182,815 | ||||||||
Contract with Customer, Liability, Total | $ 273,435 | $ 117,187 | $ 273,435 | $ 117,187 | ||||||
License Agreement, Term | 4 years |
Note 12 - Commitments and Con_4
Note 12 - Commitments and Contingencies - Future Minimum Lease Payments (Details) | Dec. 31, 2018USD ($) |
2019 | $ 59,469 |
2020 | 61,253 |
2021 | 63,090 |
Total | $ 183,812 |
Note 12 - Commitments and Con_5
Note 12 - Commitments and Contingencies - Schedule of Future Unpaid Developer Commitments (Details) - Developer Commitments [Member] - USD ($) | Jun. 30, 2019 | Dec. 31, 2018 |
2019 | $ 419,818 | |
2020 | $ 209,909 | 209,909 |
Total Minimum Developer Commitments | $ 419,818 | $ 629,727 |
Note 13 - Stockholders' Equit_3
Note 13 - Stockholders' Equity (Deficit) (Details Textual) | Dec. 28, 2018USD ($)$ / sharesshares | Sep. 07, 2018USD ($)$ / sharesshares | Sep. 06, 2018$ / sharesshares | Aug. 02, 2018USD ($)$ / sharesshares | May 02, 2018shares | Mar. 01, 2018USD ($)$ / sharesshares | Feb. 23, 2018$ / sharesshares | Feb. 21, 2018USD ($)$ / sharesshares | Feb. 15, 2018USD ($)$ / sharesshares | Feb. 07, 2018USD ($)$ / sharesshares | Jan. 31, 2018USD ($)$ / sharesshares | Jan. 30, 2018USD ($)$ / sharesshares | Jan. 22, 2018shares | Jan. 18, 2018USD ($)$ / sharesshares | May 11, 2017$ / sharesshares | Feb. 15, 2018$ / sharesshares | Jun. 30, 2017USD ($)$ / sharesshares | Feb. 28, 2017USD ($)$ / sharesshares | Mar. 31, 2018USD ($) | Jun. 30, 2019USD ($)$ / sharesshares | Jun. 30, 2018USD ($)shares | Dec. 31, 2018USD ($)$ / sharesshares | Dec. 31, 2017USD ($)$ / sharesshares | Jun. 28, 2019$ / shares | Mar. 26, 2018USD ($)$ / sharesshares | Feb. 20, 2018 | Jan. 23, 2018shares | Dec. 31, 2016$ / shares | Mar. 26, 2016 | Dec. 31, 2015shares |
Common Stock, Shares Authorized | 150,000,000 | 250,000,000 | 250,000,000 | 250,000,000 | 250,000,000 | |||||||||||||||||||||||||
Common Stock, Par or Stated Value Per Share | $ / shares | $ 0.001 | $ 0.001 | $ 0.001 | |||||||||||||||||||||||||||
Preferred Stock, Shares Authorized | 1,532,500 | |||||||||||||||||||||||||||||
Preferred Stock, Par or Stated Value Per Share | $ / shares | $ 0.001 | $ 0.001 | ||||||||||||||||||||||||||||
Stock Issued During Period, Shares, New Issues | 500,000 | |||||||||||||||||||||||||||||
Stock Issued During Period, Value, New Issues | $ | $ 150,000 | $ 3,000,000 | $ 3,000,000 | $ 350,000 | ||||||||||||||||||||||||||
Shares Issued, Price Per Share | $ / shares | $ 0.30 | |||||||||||||||||||||||||||||
Class of Warrant or Right, Granted in Period | 2 | 31,700,002 | 3,500,000 | |||||||||||||||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares | $ 0.14 | $ 0.14 | $ 0.24 | $ 0.30 | ||||||||||||||||||||||||||
Proceeds from Warrant Exercises | $ | $ 120,000 | $ 120,000 | ||||||||||||||||||||||||||||
Stock Issued During Period, Shares, Conversion of Convertible Securities | 6,000,000 | |||||||||||||||||||||||||||||
Preferred Stock, Shares Outstanding, Ending Balance | 0 | |||||||||||||||||||||||||||||
Stock Repurchased and Retired During Period, Value | $ | $ 366,707 | |||||||||||||||||||||||||||||
Repurchase of Shares in Conjunction with License Agreement, Value | $ | $ 144,639 | |||||||||||||||||||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross | 4,500,000 | |||||||||||||||||||||||||||||
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price | $ / shares | $ 0.11 | |||||||||||||||||||||||||||||
Share Price | $ / shares | $ 0.03 | $ 0.04 | ||||||||||||||||||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period | ||||||||||||||||||||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value | $ / shares | ||||||||||||||||||||||||||||||
Stock Issued During Period, Value, Warrants Exercised | $ | 120,000 | $ 120,000 | ||||||||||||||||||||||||||||
Proceeds from Issuance of Warrants | $ | 100 | $ 100 | ||||||||||||||||||||||||||||
Revolution Blockchain, LLC [Member] | ||||||||||||||||||||||||||||||
Equity Method Investment, Ownership Percentage | 4.00% | 4.00% | ||||||||||||||||||||||||||||
Restricted Stock Units (RSUs) [Member] | ||||||||||||||||||||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period | 11,000,000 | |||||||||||||||||||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value | $ / shares | $ 0.41 | |||||||||||||||||||||||||||||
The 2015 Equity Incentive Plan [Member] | ||||||||||||||||||||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized | 6,000,000 | 18,000,000 | 6,000,000 | |||||||||||||||||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate | 0.00% | |||||||||||||||||||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate | 304.61% | |||||||||||||||||||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate | 2.39% | |||||||||||||||||||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term | 10 years | |||||||||||||||||||||||||||||
The 2015 Equity Incentive Plan [Member] | Share-based Payment Arrangement, Option [Member] | Selling, General and Administrative Expenses [Member] | ||||||||||||||||||||||||||||||
Share-based Payment Arrangement, Expense | $ | 70,831 | 91,155 | $ 162,067 | $ 173,552 | ||||||||||||||||||||||||||
The 2015 Equity Incentive Plan [Member] | Executive Officers, Directors, and Employees [Member] | ||||||||||||||||||||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross | 4,500,000 | |||||||||||||||||||||||||||||
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price | $ / shares | $ 0.11 | |||||||||||||||||||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Options, Number of Vesting Installments | 12 | |||||||||||||||||||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Options, Number of Shares Vesting per Period | 375,000 | |||||||||||||||||||||||||||||
The 2015 Equity Incentive Plan [Member] | Certain Officers and Directors [Member] | Restricted Stock Units (RSUs) [Member] | ||||||||||||||||||||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period | 10,750,000 | |||||||||||||||||||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Aggregate Intrinsic Value, Outstanding | $ | $ 4,515,000 | |||||||||||||||||||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period | 3 years | |||||||||||||||||||||||||||||
Shares Granted, Value, Share-based Payment Arrangement, after Forfeiture, Total | $ | $ 4,515,000 | |||||||||||||||||||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value | $ / shares | $ 0.42 | |||||||||||||||||||||||||||||
The 2015 Equity Incentive Plan [Member] | Vice President of Finance and Accounting [Member] | Restricted Stock Units (RSUs) [Member] | ||||||||||||||||||||||||||||||
Share-based Payment Arrangement, Expense | $ | $ 737,919 | $ 533,021 | 1,279,201 | |||||||||||||||||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period | 250,000 | |||||||||||||||||||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period | 3 years | |||||||||||||||||||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Total Value | $ | $ 17,500 | |||||||||||||||||||||||||||||
Shares Granted, Value, Share-based Payment Arrangement, after Forfeiture, Total | $ | $ 17,500 | |||||||||||||||||||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value | $ / shares | $ 0.07 | |||||||||||||||||||||||||||||
TapGames [Member] | Games Revenue Share and Stock Repurchase Agreement [Member] | ||||||||||||||||||||||||||||||
Repurchase of Shares in Conjunction with License Agreement, Shares | 7,646,446 | |||||||||||||||||||||||||||||
Repurchase of Shares in Conjunction with License Agreement, Price Per Share | $ / shares | $ 0.02 | |||||||||||||||||||||||||||||
Repurchase of Shares in Conjunction with License Agreement, Value | $ | $ 144,639 | |||||||||||||||||||||||||||||
Private Placement [Member] | ||||||||||||||||||||||||||||||
Stock Issued During Period, Shares, New Issues | 4,645,835 | 8,562,499 | 11,791,668 | 25,000,002 | ||||||||||||||||||||||||||
Stock Issued During Period, Value, New Issues | $ | $ 557,500 | $ 1,027,500 | $ 1,415,000 | |||||||||||||||||||||||||||
Shares Issued, Price Per Share | $ / shares | $ 0.12 | $ 0.12 | $ 0.12 | $ 0.12 | ||||||||||||||||||||||||||
Warrants and Rights Outstanding, Term | 5 years | 5 years | ||||||||||||||||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares | $ 0.144 | $ 0.144 | ||||||||||||||||||||||||||||
Proceeds from Issuance of Private Placement | $ | $ 498,303 | $ 920,680 | $ 1,162,804 | |||||||||||||||||||||||||||
Private Placement, Agent Fees | 10.00% | 10.00% | 10.00% | |||||||||||||||||||||||||||
Conversion from Series A-1 Preferred Stock to Common Stock [Member] | ||||||||||||||||||||||||||||||
Conversion of Stock, Shares Converted | 1,500 | |||||||||||||||||||||||||||||
Conversion of Stock, Shares Issued | 6,000,000 | |||||||||||||||||||||||||||||
Conversion Series B Stock to Common Stock [Member] | ||||||||||||||||||||||||||||||
Conversion of Stock, Shares Converted | 500 | |||||||||||||||||||||||||||||
Conversion of Stock, Shares Issued | 4,166,667 | |||||||||||||||||||||||||||||
Stock Purchase Program With Investor [Member] | ||||||||||||||||||||||||||||||
Stock Repurchase Program, Number of Shares Authorized to be Repurchased | 2,000,000 | |||||||||||||||||||||||||||||
Stock Repurchase Program, Authorized Amount | $ | $ 200,000 | |||||||||||||||||||||||||||||
Warrant 1 [Member] | ||||||||||||||||||||||||||||||
Warrants and Rights Outstanding, Term | 3 years | |||||||||||||||||||||||||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | 500,000 | |||||||||||||||||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares | $ 0.12 | $ 0.30 | ||||||||||||||||||||||||||||
Warrant 2 [Member] | ||||||||||||||||||||||||||||||
Warrants and Rights Outstanding, Term | 3 years | |||||||||||||||||||||||||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | 500,000 | |||||||||||||||||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares | $ 0.36 | |||||||||||||||||||||||||||||
Warrants 1 and 2 [Member] | ||||||||||||||||||||||||||||||
Proceeds from Warrant Exercises | $ | $ 120,000 | |||||||||||||||||||||||||||||
Stock Issued During Period, Share, Warrants Exercised | 1,000,000 | |||||||||||||||||||||||||||||
Investor Warrants [Member] | ||||||||||||||||||||||||||||||
Warrants and Rights Outstanding, Term | 3 years | |||||||||||||||||||||||||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | 2,500,000 | |||||||||||||||||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares | $ 0.20 | |||||||||||||||||||||||||||||
Investor Warrants [Member] | Private Placement [Member] | ||||||||||||||||||||||||||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | 4,645,835 | 8,562,499 | 4,645,835 | |||||||||||||||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares | $ 0.144 | $ 0.144 | $ 0.144 | |||||||||||||||||||||||||||
Common Stock Purchase Warrants [Member] | ||||||||||||||||||||||||||||||
Warrants and Rights Outstanding, Term | 3 years | |||||||||||||||||||||||||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | 2,500,000 | |||||||||||||||||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares | $ 0.20 | |||||||||||||||||||||||||||||
Common Stock Purchase Warrants [Member] | Private Placement [Member] | ||||||||||||||||||||||||||||||
Warrants and Rights Outstanding, Term | 5 years | |||||||||||||||||||||||||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | 11,791,668 | |||||||||||||||||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares | $ 0.144 | |||||||||||||||||||||||||||||
Warrants Cancelled in Debt Refinancing [Member] | ||||||||||||||||||||||||||||||
Class of Warrant or Right, Warrants Cancelled in Period | 10,926,829 | |||||||||||||||||||||||||||||
February 2017 Stock Purchase Agreement Warrants [Member] | ||||||||||||||||||||||||||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | 1,000,000 | |||||||||||||||||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares | $ 0.12 | |||||||||||||||||||||||||||||
Stock Issued During Period, Value, Warrants Exercised | $ | $ 120,000 | |||||||||||||||||||||||||||||
Placement Agent Warrants [Member] | ||||||||||||||||||||||||||||||
Warrants and Rights Outstanding, Term | 5 years | 5 years | ||||||||||||||||||||||||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | 5,000,000 | 5,000,000 | ||||||||||||||||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares | $ 0.15 | $ 0.15 | ||||||||||||||||||||||||||||
Westpark Capital, Inc. Warrant [Member] | ||||||||||||||||||||||||||||||
Warrants and Rights Outstanding, Term | 3 years | 180 days | ||||||||||||||||||||||||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | 1,400,000 | |||||||||||||||||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares | $ 0.01 | |||||||||||||||||||||||||||||
Share-based Payment Arrangement, Expense | $ | 416,006 | 416,006 | ||||||||||||||||||||||||||||
Proceeds from Issuance of Warrants | $ | $ 100 | 100 | 100 | |||||||||||||||||||||||||||
Warrants and Rights Outstanding | $ | $ 416,106 | $ 416,106 | ||||||||||||||||||||||||||||
Warrants Issued With the Purchase of Revolution Blockchain [Member] | ||||||||||||||||||||||||||||||
Warrants and Rights Outstanding, Term | 3 years | |||||||||||||||||||||||||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | 300,000 | |||||||||||||||||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares | $ 0.25 | |||||||||||||||||||||||||||||
Warrants, Fair Value Disclosure | $ | $ 35,385 | |||||||||||||||||||||||||||||
Warrants Issued With the Purchase of Revolution Blockchain [Member] | Measurement Input, Expected Dividend Rate [Member] | ||||||||||||||||||||||||||||||
Warrants and Rights Outstanding, Measurement Input | 0 | |||||||||||||||||||||||||||||
Warrants Issued With the Purchase of Revolution Blockchain [Member] | Measurement Input, Price Volatility [Member] | ||||||||||||||||||||||||||||||
Warrants and Rights Outstanding, Measurement Input | 2.0965 | |||||||||||||||||||||||||||||
Warrants Issued With the Purchase of Revolution Blockchain [Member] | Measurement Input, Risk Free Interest Rate [Member] | ||||||||||||||||||||||||||||||
Warrants and Rights Outstanding, Measurement Input | 0.019 | |||||||||||||||||||||||||||||
Warrants Issued With the Purchase of Revolution Blockchain [Member] | Measurement Input, Expected Term [Member] | ||||||||||||||||||||||||||||||
Warrants and Rights Outstanding, Term | 3 years | |||||||||||||||||||||||||||||
Series A Convertible Preferred Stock [Member] | ||||||||||||||||||||||||||||||
Preferred Stock, Shares Authorized | 840 | |||||||||||||||||||||||||||||
Preferred Stock, Par or Stated Value Per Share | $ / shares | $ 0.001 | $ 0.001 | $ 0.001 | |||||||||||||||||||||||||||
Convertible Securities, Shares Exchanged | 420 | 10,926,829 | ||||||||||||||||||||||||||||
Preferred Stock, Shares Outstanding, Ending Balance | 0 | 0 | 420 | |||||||||||||||||||||||||||
Series A-1 Convertible Preferred Stock [Member] | ||||||||||||||||||||||||||||||
Preferred Stock, Shares Authorized | 1,500 | |||||||||||||||||||||||||||||
Preferred Stock, Par or Stated Value Per Share | $ / shares | $ 0.001 | $ 0.001 | $ 0.001 | |||||||||||||||||||||||||||
Stock Issued During Period, Shares, Conversion of Convertible Securities | 1,500 | |||||||||||||||||||||||||||||
Preferred Stock, Shares Outstanding, Ending Balance | 1,500 | 0 | 0 | 1,500 | ||||||||||||||||||||||||||
Series B Convertible Preferred Stock [Member] | ||||||||||||||||||||||||||||||
Preferred Stock, Shares Authorized | 1,854 | |||||||||||||||||||||||||||||
Stock Issued During Period, Shares, Conversion of Convertible Securities | 1,854 | |||||||||||||||||||||||||||||
Preferred Stock, Shares Outstanding, Ending Balance | 1,854 | |||||||||||||||||||||||||||||
Series B Preferred Stock [Member] | ||||||||||||||||||||||||||||||
Preferred Stock, Par or Stated Value Per Share | $ / shares | $ 1,000 | $ 0.001 | $ 0.001 | $ 0.001 | ||||||||||||||||||||||||||
Preferred Stock, Shares Outstanding, Ending Balance | 0 | 0 | 0 | 0 | ||||||||||||||||||||||||||
Stock Repurchased and Retired During Period, Shares | 1,354 | |||||||||||||||||||||||||||||
Stock Repurchased and Retired During Period, Share Price | $ / shares | $ 270.83 | |||||||||||||||||||||||||||||
Stock Repurchased and Retired During Period, Value | $ | $ 366,707 | |||||||||||||||||||||||||||||
Convertible Preferred Stock Terms of Conversion, Shares Issuable | 11,283,333 | 11,283,333 | ||||||||||||||||||||||||||||
Convertible Preferred Stock, Conversion Price Per Share | $ / shares | $ 0.0325 | $ 0.0325 | $ 0.12 |
Note 13 - Stockholders' Equit_4
Note 13 - Stockholders' Equity (Deficit) - Summary of Stock Option Activity (Details) - USD ($) | 6 Months Ended | 12 Months Ended | ||
Jun. 30, 2019 | Dec. 31, 2018 | Dec. 31, 2017 | Dec. 31, 2016 | |
Outstanding, number of options (in shares) | 4,925,004 | 5,050,000 | 550,000 | |
Outstanding, weighted average exercise price (in dollars per share) | $ 0.13 | $ 0.13 | $ 0.27 | |
Outstanding, weighted average life (Year) | 7 years 270 days | 8 years 87 days | 9 years 87 days | 9 years 83 days |
Outstanding, intrinsic value of options | ||||
Granted, number of options (in shares) | 4,500,000 | |||
Granted, weighted average exercise price (in dollars per share) | $ 0.11 | |||
Granted, weighted average life (Year) | 10 years | |||
Granted, intrinsic value of options (in dollars per share) | ||||
Exercised, number of options (in shares) | ||||
Exercised, weighted average exercise price (in dollars per share) | ||||
Exercised, intrinsic value of options | ||||
Expired/Cancelled, number of options (in shares) | (124,996) | |||
Expired/Cancelled, weighted average exercise price (in dollars per share) | $ 0.11 | |||
Expired/Cancelled, intrinsic value of options (in dollars per share) | ||||
Expired/Cancelled, weighted average life (Year) | 8 years 175 days | |||
Outstanding, number of options (in shares) | 4,925,004 | 4,925,004 | 5,050,000 | 550,000 |
Outstanding, weighted average exercise price (in dollars per share) | $ 0.13 | $ 0.13 | $ 0.13 | $ 0.27 |
Exercisable, number of options (in shares) | 3,862,504 | 3,154,171 | ||
Exercisable, weighted average exercise price (in dollars per share) | $ 0.13 | $ 0.14 | ||
Exercisable, weighted average life (Year) | 7 years 175 days | 7 years 317 days | ||
Exercisable, intrinsic value of options |
Note 13 - Stockholders' Equit_5
Note 13 - Stockholders' Equity (Deficit) - Summary of Restricted Stock Unit Activity (Details) - $ / shares | 6 Months Ended | 12 Months Ended |
Jun. 30, 2019 | Dec. 31, 2018 | |
Granted, number of units (in shares) | ||
Granted, weighted average grant date fair value (in dollars per share) | ||
Vested, number of units (in shares) | ||
Vested, weighted average grant date fair value (in dollars per share) | ||
Forfeited/cancelled, number of units (in shares) | ||
Forfeited/cancelled, weighted average grant date fair value (in dollars per share) | ||
Balance, number of units (in shares) | 10,750,000 | |
Balance, weighted average grant date fair value (in dollars per share) | $ 0.41 | |
Restricted Stock Units (RSUs) [Member] | ||
Balance, number of units (in shares) | 10,750,000 | |
Balance, weighted average grant date fair value (in dollars per share) | $ 0.41 | |
Granted, number of units (in shares) | 11,000,000 | |
Granted, weighted average grant date fair value (in dollars per share) | $ 0.41 | |
Vested, number of units (in shares) | ||
Vested, weighted average grant date fair value (in dollars per share) | ||
Forfeited/cancelled, number of units (in shares) | (250,000) | |
Forfeited/cancelled, weighted average grant date fair value (in dollars per share) | $ 0.42 | |
Balance, number of units (in shares) | 10,750,000 | |
Balance, weighted average grant date fair value (in dollars per share) | $ 0.41 |
Note 13 - Stockholders' Equit_6
Note 13 - Stockholders' Equity (Deficit) - Summary of Warrants or Rights (Details) - USD ($) | 1 Months Ended | 6 Months Ended | 12 Months Ended | ||
Feb. 28, 2017 | Jun. 30, 2019 | Dec. 31, 2018 | Dec. 31, 2017 | Dec. 31, 2016 | |
Outstanding, number of common stock warrants (in shares) | 34,200,002 | 3,500,000 | 10,926,829 | ||
Outstanding, weighted average exercise price (in dollars per share) | $ 0.14 | $ 0.24 | $ 0.30 | ||
Outstanding, weighted average life (Year) | 3 years 149 days | 3 years 328 days | 2 years 127 days | 4 years 171 days | |
Outstanding, intrinsic value of warrants | $ 45,200 | $ 23,800 | |||
Granted, number of common stock warrants (in shares) | 2 | 31,700,002 | 3,500,000 | ||
Granted, weighted average exercise price (in dollars per share) | $ 0.14 | $ 0.24 | |||
Granted, weighted average life (Year) | 4 years 324 days | 3 years | |||
Granted, intrinsic value of warrants | |||||
Exercised, number of common stock warrants (in shares) | (1,000,000) | ||||
Exercised, weighted average exercise price (in dollars per share) | $ 0.12 | ||||
Exercised, weighted average life (Year) | 2 years 3 days | ||||
Exercised, intrinsic value of warrants | |||||
Canceled, number of common stock warrants (in shares) | (10,926,829) | ||||
Canceled, weighted average exercise price (in dollars per share) | $ 0.30 | ||||
Canceled, weighted average life (Year) | 2 years 171 days | ||||
Canceled, intrinsic value of warrants | |||||
Outstanding, number of common stock warrants (in shares) | 34,200,002 | 34,200,002 | 3,500,000 | 10,926,829 | |
Outstanding, weighted average exercise price (in dollars per share) | $ 0.14 | $ 0.14 | $ 0.24 | $ 0.30 | |
Exercisable, number of common stock warrants (in shares) | 34,200,002 | 34,200,002 | |||
Exercisable, weighted average exercise price (in dollars per share) | $ 0.14 | $ 0.14 | |||
Exercisable, weighted average life (Year) | 3 years 149 days | 3 years 332 days | |||
Exercisable, intrinsic value of warrants | $ 45,200 | $ 23,800 |
Note 14 - Non-controlling Int_2
Note 14 - Non-controlling Interest (Details Textual) - USD ($) | Mar. 26, 2018 | Dec. 29, 2017 | Jun. 30, 2019 | Dec. 31, 2018 | Dec. 31, 2017 | Dec. 31, 2016 |
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ 0.14 | $ 0.14 | $ 0.24 | $ 0.30 | ||
Revolution Blockchain, LLC [Member] | ||||||
Payments to Acquire Additional Interest in Subsidiary | $ 100,000 | |||||
Percent of Revenue from Prior Period Distributed to Investors | 50.00% | |||||
Subsidiary of Limited Liability Company or Limited Partnership, Additional Ownership Interest Acquired | 4.00% | |||||
Revolution Blockchain, LLC [Member] | Warrants Issued to Acquire Noncontrolling Interest [Member] | ||||||
Warrants and Rights Outstanding, Term | 3 years | |||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | 300,000 | |||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ 0.25 | |||||
Revolution Blockchain, LLC [Member] | Scenario, Investors Receive Two Times Initial Capital Commitment [Member] | ||||||
Percent of Revenue from Prior Period Distributed to Investors | 20.00% | |||||
Individual Investor [Member] | ||||||
Payments to Acquire Additional Interest in Subsidiary | $ 100,000 | |||||
Capital Investment, Conversion Price Per Share | $ 0.25 | |||||
Revolution Blockchain, LLC [Member] | ||||||
Subsidiary of Limited Liability Company or Limited Partnership, Ownership Interest | 96.00% | |||||
Individual Investor [Member] | ||||||
Subsidiary of Limited Liability Company or Limited Partnership, Ownership Interest | 4.00% |
Note 15 - Income Taxes (Details
Note 15 - Income Taxes (Details Textual) - USD ($) | 3 Months Ended | 6 Months Ended | 12 Months Ended | |||
Jun. 30, 2019 | Jun. 30, 2018 | Jun. 30, 2019 | Jun. 30, 2018 | Dec. 31, 2018 | Dec. 31, 2017 | |
Operating Loss Carryforwards, Total | $ 10,970,000 | |||||
Income Tax Expense (Benefit), Total | $ 3,800 | $ 3,800 | 0 | |||
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount | 716,000 | 217,000 | ||||
Income Tax Expense (Benefit), Continuing Operations, Adjustment of Deferred Tax (Asset) Liability | 1,240,650 | |||||
Unrecognized Tax Benefits, Ending Balance | $ 0 | $ 0 |
Note 15 - Income Taxes - Reconc
Note 15 - Income Taxes - Reconciliation of Federal Income Tax Rate (Details) | 12 Months Ended | |
Dec. 31, 2018 | Dec. 31, 2017 | |
Federal statutory income tax rate | 23.90% | 23.90% |
State taxes, net of Federal benefit | 5.50% | 5.50% |
Valuation allowance | (29.40%) | (29.40%) |
Effective income tax rate |
Note 15 - Income Taxes - Deferr
Note 15 - Income Taxes - Deferred Tax Assets (Details) - USD ($) | Dec. 31, 2018 | Dec. 31, 2017 |
Net operating loss carryforwards | $ 2,616,900 | $ 1,900,740 |
Valuation allowance | (2,616,900) | (1,900,740) |
Net deferred tax asset |
Note 1 - The Company (Details_2
Note 1 - The Company (Details Textual) | Jun. 16, 2014 |
Tapinator LLC [Member] | |
Business Acquisition, Percentage of Voting Interests Acquired | 100.00% |
Note 2 - Basis of Presentatio_8
Note 2 - Basis of Presentation and Summary of Significant Accounting Policies 1 (Details Textual) | 3 Months Ended | 6 Months Ended | 9 Months Ended | 12 Months Ended | ||||
Jun. 30, 2019USD ($)$ / shares | Jun. 30, 2018USD ($)$ / shares | Jun. 30, 2019USD ($)$ / sharesshares | Jun. 30, 2018USD ($)$ / sharesshares | Sep. 30, 2018USD ($) | Dec. 31, 2018USD ($)$ / sharesshares | Dec. 31, 2017USD ($)$ / sharesshares | Jan. 31, 2015USD ($) | |
Durable Virtual Goods, Estimated Weighted Average Life | 1 year 30 days | |||||||
Revenue from Contract with Customer, Including Assessed Tax | $ 1,345,595 | $ 733,673 | $ 2,158,650 | $ 1,622,361 | $ 2,872,278 | $ 3,141,360 | ||
Cost of Goods and Service, Excluding Depreciation, Depletion, and Amortization, Total | 429,517 | 250,412 | 728,567 | 543,765 | 884,202 | 1,033,452 | ||
Operating Income (Loss), Total | $ (268,756) | $ (553,984) | $ (926,686) | $ (1,146,655) | $ (2,676,262) | $ (922,380) | ||
Earnings Per Share, Basic and Diluted, Total | $ / shares | $ 0 | $ (0.01) | $ (0.01) | $ (0.02) | $ (0.03) | $ (0.06) | ||
Accounts Receivable, Allowance for Credit Loss, Current | $ 0 | $ 0 | $ 0 | $ 0 | ||||
Cash Equivalents, at Carrying Value, Total | 0 | 0 | 0 | 0 | ||||
Cash, Uninsured Amount | 259,905 | 259,905 | 608,762 | |||||
Impairment of Long-Lived Assets Held-for-use | 0 | $ 0 | 0 | 0 | ||||
Long-term Investments, Total | 5,000 | $ 5,000 | $ 5,000 | $ 5,000 | $ 5,000 | |||
Platform Fee, Percentage of Gross Revenue | 30.00% | 30.00% | ||||||
Revenue Share, Percent | 30.00% | 30.00% | ||||||
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount | shares | 49,875,006 | 61,283,335 | 49,875,006 | 27,030,000 | ||||
Restricted Stock Units (RSUs), Common Stock Options, and Common Stock Warrants [Member] | ||||||||
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount | shares | 49,875,006 | 61,283,335 | ||||||
Designated as Hedging Instrument [Member] | ||||||||
Derivative Liability, Total | 0 | $ 0 | $ 0 | $ 0 | ||||
Customer Concentration Risk [Member] | Revenue Benchmark [Member] | Two Platforms [Member] | ||||||||
Number of Major Gaming Platforms | 2 | 2 | 2 | 2 | ||||
Concentration Risk, Percentage | 56.00% | 50.00% | 44.00% | 44.00% | ||||
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Two Platforms [Member] | ||||||||
Number of Major Gaming Platforms | 2 | 2 | 2 | |||||
Concentration Risk, Percentage | 73.00% | 66.00% | 49.00% | |||||
Customer Concentration Risk [Member] | Accounts Receivable [Member] | One Advertising Network [Member] | ||||||||
Concentration Risk, Percentage | 10.00% | |||||||
Number of Advertising Networks | 1 | |||||||
Average Useful Lives of Durable Virtual Goods [Member] | ||||||||
Revenue from Contract with Customer, Including Assessed Tax | 521,000 | |||||||
Cost of Goods and Service, Excluding Depreciation, Depletion, and Amortization, Total | $ 156,000 | |||||||
Operating Income (Loss), Total | $ 365,000 | |||||||
Earnings Per Share, Basic and Diluted, Total | $ / shares | $ 0.01 | $ 0 | ||||||
RPG/Arcade Games [Member] | ||||||||
Durable Virtual Goods, Estimated Weighted Average Life | 60 days | 60 days | ||||||
Rapid Launch Games [Member] | ||||||||
Durable Virtual Goods, Estimated Weighted Average Life | 60 days | 60 days |
Note 2 - Basis of Presentatio_9
Note 2 - Basis of Presentation and Summary of Significant Accounting Policies - Disaggregation of Revenue 1 (Details) - USD ($) | 3 Months Ended | 6 Months Ended | 12 Months Ended | |||
Jun. 30, 2019 | Jun. 30, 2018 | Jun. 30, 2019 | Jun. 30, 2018 | Dec. 31, 2018 | Dec. 31, 2017 | |
Revenue | $ 1,345,595 | $ 733,673 | $ 2,158,650 | $ 1,622,361 | $ 2,872,278 | $ 3,141,360 |
Transferred at Point in Time [Member] | General Display Ads [Member] | ||||||
Revenue | 116,524 | 291,960 | 298,232 | 581,055 | 878,590 | 1,804,268 |
Transferred at Point in Time [Member] | Paid Downloadable Games [Member] | ||||||
Revenue | 144,798 | 193,466 | 315,158 | 508,863 | 806,784 | 592,222 |
Transferred over Time [Member] | Durable Virtual Goods, In-Game Currency and Premium In-Game Content [Member] | ||||||
Revenue | 987,077 | 233,796 | 1,342,806 | 491,182 | 910,737 | 744,870 |
Transferred over Time [Member] | Rewarded Video Ads [Member] | ||||||
Revenue | 52,905 | 14,451 | 121,138 | 41,261 | 93,352 | |
Transferred over Time [Member] | Subscriptions [Member] | ||||||
Revenue | 22,414 | 37,563 | ||||
Transferred over Time [Member] | License Agreement Minimum Guarantee [Member] | ||||||
Revenue | $ 21,877 | $ 43,753 | $ 182,815 |
Note 2 - Basis of Presentati_10
Note 2 - Basis of Presentation and Summary of Significant Accounting Policies - Property and Equipment 2 (Details) | 6 Months Ended | 12 Months Ended |
Jun. 30, 2019 | Dec. 31, 2018 | |
Computer Equipment [Member] | ||
Property and equipment, useful life (Year) | 3 years | 3 years |
Furniture and Fixtures [Member] | ||
Property and equipment, useful life (Year) | 5 years | 5 years |
Leasehold Improvements [Member] | ||
Property and equipment, useful life (Year) | 3 years | 3 years |
Note 3 - Net Loss Per Share -_2
Note 3 - Net Loss Per Share - Net Loss Per Share 1 (Details) - USD ($) | 3 Months Ended | 6 Months Ended | 12 Months Ended | |||||
Jun. 30, 2019 | Mar. 31, 2019 | Jun. 30, 2018 | Mar. 31, 2018 | Jun. 30, 2019 | Jun. 30, 2018 | Dec. 31, 2018 | Dec. 31, 2017 | |
Net (loss) | $ (265,191) | $ (659,703) | $ (557,052) | $ (915,880) | $ (924,894) | $ (1,472,932) | $ (2,996,494) | $ (3,690,146) |
Weighted average common shares outstanding (in shares) | 87,979,526 | 94,190,797 | 87,979,526 | 86,377,007 | 90,976,652 | 58,478,481 | ||
Weighted average common shares subject to restrictions (in shares) | ||||||||
Weighted average common shares outstanding - basic and diluted (in shares) | 87,979,526 | 94,190,787 | 87,979,526 | 86,377,007 | 90,976,652 | 58,478,481 | ||
Net loss per common share - basic and diluted (in dollars per share) | $ 0 | $ (0.01) | $ (0.01) | $ (0.02) | $ (0.03) | $ (0.06) |
Note 3 - Net Loss Per Share -_3
Note 3 - Net Loss Per Share - Anti-dilutive Effect 1 (Details) - shares | 6 Months Ended | 12 Months Ended | ||
Jun. 30, 2019 | Jun. 30, 2018 | Dec. 31, 2018 | Dec. 31, 2017 | |
Antidilutive Securities Excluded from Computation of Earnings Per Share (in shares) | 49,875,006 | 61,283,335 | 49,875,006 | 27,030,000 |
Warrant [Member] | ||||
Antidilutive Securities Excluded from Computation of Earnings Per Share (in shares) | 34,200,002 | 34,200,002 | 34,200,002 | 3,500,000 |
Share-based Payment Arrangement, Option [Member] | ||||
Antidilutive Securities Excluded from Computation of Earnings Per Share (in shares) | 4,925,004 | 5,050,000 | 4,925,004 | 5,050,000 |
Restricted Stock Units (RSUs) [Member] | ||||
Antidilutive Securities Excluded from Computation of Earnings Per Share (in shares) | 10,750,000 | 10,750,000 | 10,750,000 | |
Series B Convertible Preferred Stock [Member] | ||||
Antidilutive Securities Excluded from Computation of Earnings Per Share (in shares) | 11,283,333 |
Note 5 - Accounts Receivable _2
Note 5 - Accounts Receivable 1 (Details Textual) - USD ($) $ in Thousands | 6 Months Ended | 12 Months Ended | |
Jun. 30, 2019 | Dec. 31, 2018 | Dec. 31, 2017 | |
Accounts Receivable, Credit Loss Expense (Reversal) | $ 0 | $ 0 | $ 0 |
Note 5 - Accounts Receivable _3
Note 5 - Accounts Receivable - Summary of Accounts Receivable 1 (Details) - USD ($) | Jun. 30, 2019 | Dec. 31, 2018 | Dec. 31, 2017 |
Accounts receivable | $ 331,534 | $ 227,803 | $ 333,090 |
Less: Allowance for doubtful accounts | 0 | 0 | 0 |
Accounts receivable, Net | $ 331,534 | $ 227,803 | $ 333,090 |
Note 6 - Prepaid Expenses - S_2
Note 6 - Prepaid Expenses - Schedule of Prepaid Expenses and Other Assets 1 (Details) - USD ($) | Jun. 30, 2019 | Dec. 31, 2018 | Dec. 31, 2017 |
Deferred platform commission fees | $ 69,701 | $ 178,692 | $ 146,708 |
Deferred royalties | 3,408 | 1,157 | 3,704 |
Other | 49,141 | 35,367 | 12,417 |
Total Prepaid Expenses | $ 122,250 | $ 215,216 | $ 177,829 |
Note 7 - Property and Equipme_7
Note 7 - Property and Equipment 1 (Details Textual) - USD ($) | 6 Months Ended | 12 Months Ended | ||
Jun. 30, 2019 | Jun. 30, 2018 | Dec. 31, 2018 | Dec. 31, 2017 | |
Depreciation, Total | $ 3,106 | $ 4,855 | $ 9,040 | $ 9,995 |
Note 7 - Property and Equipme_8
Note 7 - Property and Equipment - Summary of Property and Equipment 1 (Details) - USD ($) | Jun. 30, 2019 | Dec. 31, 2018 | Dec. 31, 2017 |
Property, Plant and Equipment, Gross | $ 39,268 | $ 39,268 | $ 37,057 |
Less: accumulated depreciation | (34,791) | (31,685) | (22,645) |
Property and equipment, net | 4,477 | 7,583 | 14,412 |
Leasehold Improvements [Member] | |||
Property, Plant and Equipment, Gross | 2,435 | 2,435 | 2,435 |
Furniture and Fixtures [Member] | |||
Property, Plant and Equipment, Gross | 10,337 | 10,337 | 10,337 |
Computer Equipment [Member] | |||
Property, Plant and Equipment, Gross | $ 26,496 | $ 26,496 | $ 24,285 |
Note 8 - Right to Use Assets _3
Note 8 - Right to Use Assets and Lease Liability (Details Textual) - USD ($) | 6 Months Ended | ||
Jun. 30, 2019 | Jan. 01, 2019 | Dec. 31, 2018 | |
Payments for Rent, Periodic Payments | $ 4,625 | ||
Lessee, Operating Lease, Discount Rate | 7.00% | ||
Operating Lease, Right-of-Use Asset | $ 143,011 | ||
Operating Lease, Liability, Total | 141,088 | ||
Lease, Cost, Total | $ 27,729 | ||
Accounting Standards Update 2016-02 [Member] | |||
Operating Lease, Right-of-Use Asset | $ 165,096 | ||
Operating Lease, Liability, Total | 165,096 | ||
Deferred Rent Credit | $ (3,377) |
Note 8 - Right to Use Assets _4
Note 8 - Right to Use Assets and Lease Liability - Summary Right to Use Assets (Details) - USD ($) | Jun. 30, 2019 | Dec. 31, 2018 |
Office lease | $ 165,096 | |
Less accumulated amortization | (22,085) | |
Right-to-use assets, net | $ 143,011 |
Note 8 - Right to Use Assets _5
Note 8 - Right to Use Assets and Lease Liability - Summary of Lease Liability (Details) - USD ($) | Jun. 30, 2019 | Dec. 31, 2018 |
Office lease | $ 141,088 | |
Less: short term portion | 52,119 | |
Long term portion | $ 88,969 |
Note 8 - Right to Use Assets _6
Note 8 - Right to Use Assets and Lease Liability - Lease Maturity (Details) | Jun. 30, 2019USD ($) |
Six months ended December 31, 2019 | $ 30,029 |
Year ended December 31, 2020 | 61,253 |
Year ended December 31, 2021 | 63,090 |
Total | 154,372 |
Less: Present value discount | (13,284) |
Lease liability | $ 141,088 |
Note 8 - Right to Use Assets _7
Note 8 - Right to Use Assets and Lease Liability - Lease Expense (Details) | 6 Months Ended |
Jun. 30, 2019USD ($) | |
Operating lease expense | $ 27,729 |
Short-term lease expense | |
Variable lease expense | |
Total Lease Expense | $ 27,729 |
Note 9 - Capitalized Software_3
Note 9 - Capitalized Software Development (Details Textual) - USD ($) | 3 Months Ended | 6 Months Ended | 12 Months Ended | |||
Jun. 30, 2019 | Jun. 30, 2018 | Jun. 30, 2019 | Jun. 30, 2018 | Dec. 31, 2018 | Dec. 31, 2017 | |
Capitalized Computer Software, Amortization | $ 156,303 | $ 142,014 | $ 341,002 | $ 271,023 | $ 614,130 | $ 709,615 |
Capitalized Computer Software, Impairments | $ 320,311 | $ 256,310 |
Note 9 - Capitalized Software_4
Note 9 - Capitalized Software Development - Capitalized Software Development Costs (Details) - USD ($) | Jun. 30, 2019 | Dec. 31, 2018 | Dec. 31, 2017 |
Software development cost | $ 4,341,176 | $ 4,066,427 | $ 3,259,719 |
Less: accumulated amortization | (2,951,993) | (2,610,991) | (1,976,861) |
Less: Impairment of software development cost | (576,621) | (576,621) | (256,310) |
Software development cost, net | $ 812,562 | $ 878,815 | $ 1,026,548 |
Note 10 - Investments (Details
Note 10 - Investments (Details Textual) - USD ($) | Jun. 30, 2019 | Dec. 31, 2018 | Dec. 31, 2017 | Jan. 31, 2015 |
Long-term Investments, Total | $ 5,000 | $ 5,000 | $ 5,000 | $ 5,000 |
Note 11 - Related Party Trans_2
Note 11 - Related Party Transactions (Details Textual) - USD ($) | Jan. 01, 2019 | Dec. 28, 2018 | Jun. 30, 2019 | Dec. 31, 2018 | Dec. 31, 2017 |
Repurchase of Shares in Conjunction with License Agreement, Value | $ 144,639 | ||||
Revenue Share, Percent | 30.00% | 30.00% | |||
Due to Related Parties, Current, Total | $ 69,237 | $ 187,932 | $ 100,115 | ||
Games Revenue Share and Stock Repurchase Agreement [Member] | |||||
Revenue Share, Percent | 40.00% | ||||
Software Development Expenses [Member] | |||||
Due to Related Parties, Current, Total | 29,100 | 43,293 | $ 100,115 | ||
TapGames [Member] | Games Revenue Share and Stock Repurchase Agreement [Member] | |||||
Repurchase of Shares in Conjunction with License Agreement, Shares | 7,646,446 | ||||
Repurchase of Shares in Conjunction with License Agreement, Price Per Share | $ 0.02 | ||||
Repurchase of Shares in Conjunction with License Agreement, Value | $ 144,639 | ||||
Revenue Share, Percent | 60.00% | ||||
Due to Related Parties, Total | 35,137 | 144,639 | |||
Board of Directors [Member] | Quarterly Independent Director Fees [Member] | |||||
Due to Related Parties, Current, Total | $ 5,000 | $ 15,000 |
Note 12 - Senior Secured Conv_2
Note 12 - Senior Secured Convertible Debenture (Details Textual) - USD ($) | Sep. 07, 2018 | Sep. 06, 2018 | May 02, 2018 | Feb. 23, 2018 | Jan. 22, 2018 | Jul. 28, 2016 | Jun. 30, 2017 | Feb. 28, 2017 | Jun. 30, 2019 | Jun. 30, 2018 | Mar. 31, 2018 | Jun. 30, 2019 | Jun. 30, 2018 | Dec. 31, 2017 | Dec. 31, 2018 | Dec. 31, 2017 | May 31, 2017 | Dec. 31, 2016 | Oct. 01, 2016 | Jun. 30, 2015 | Jun. 19, 2015 |
Debt Instrument, Face Amount | $ 2,160,000 | $ 2,160,000 | |||||||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ 0.14 | $ 0.14 | $ 0.24 | $ 0.14 | $ 0.24 | $ 0.30 | |||||||||||||||
Convertible Debt, Total | $ 1,316,882 | $ 1,316,882 | |||||||||||||||||||
Stock Issued During Period, Value, New Issues | $ 150,000 | $ 3,000,000 | 3,000,000 | 350,000 | |||||||||||||||||
Repayments of Convertible Debt | $ 1,142,857 | 1,142,857 | 234,000 | ||||||||||||||||||
Interest Paid, Excluding Capitalized Interest, Operating Activities | 57,143 | $ 57,143 | 191,517 | ||||||||||||||||||
Stock Issued During Period, Value, Stock Issued Related to Warrant Exchange | $ 660,000 | ||||||||||||||||||||
Preferred Stock, Shares Outstanding, Ending Balance | 0 | ||||||||||||||||||||
Stock Issued During Period, Shares, Conversion of Convertible Securities | 6,000,000 | ||||||||||||||||||||
Preferred Stock, Par or Stated Value Per Share | $ 0.001 | $ 0.001 | $ 0.001 | ||||||||||||||||||
Stock Repurchased and Retired During Period, Value | $ 366,707 | ||||||||||||||||||||
Amortization of Debt Discount (Premium) | 187,876 | 187,876 | 187,876 | $ 1,404,254 | |||||||||||||||||
Amortization of Original Issued Discount (Premium) | $ 51,230 | $ 51,230 | $ 51,230 | $ 341,577 | |||||||||||||||||
Conversion Series B Stock to Common Stock [Member] | |||||||||||||||||||||
Conversion of Stock, Shares Converted | 500 | ||||||||||||||||||||
Conversion of Stock, Shares Issued | 4,166,667 | ||||||||||||||||||||
Series A Convertible Preferred Stock [Member] | |||||||||||||||||||||
Preferred Stock, Shares Outstanding, Ending Balance | 0 | 0 | 420 | 0 | 420 | ||||||||||||||||
Preferred Stock, Par or Stated Value Per Share | $ 0.001 | $ 0.001 | $ 0.001 | $ 0.001 | $ 0.001 | ||||||||||||||||
Series A-1 Convertible Preferred Stock [Member] | |||||||||||||||||||||
Stock Issued During Period, Value, Stock Issued Related to Warrant Exchange | $ 1,500 | ||||||||||||||||||||
Preferred Stock, Shares Outstanding, Ending Balance | 1,500 | 0 | 0 | 1,500 | 0 | 1,500 | |||||||||||||||
Stock Issued During Period, Shares, Conversion of Convertible Securities | 1,500 | ||||||||||||||||||||
Preferred Stock, Par or Stated Value Per Share | $ 0.001 | $ 0.001 | $ 0.001 | $ 0.001 | $ 0.001 | ||||||||||||||||
Series B Preferred Stock [Member] | |||||||||||||||||||||
Preferred Stock, Shares Outstanding, Ending Balance | 0 | 0 | 0 | 0 | 0 | 0 | |||||||||||||||
Convertible Preferred Stock, Conversion Price Per Share | $ 0.0325 | $ 0.0325 | $ 0.12 | ||||||||||||||||||
Preferred Stock, Par or Stated Value Per Share | 1,000 | $ 0.001 | $ 0.001 | $ 0.001 | $ 0.001 | $ 0.001 | |||||||||||||||
Common Stock, Issuance Threshold | $ 0.082 | ||||||||||||||||||||
Convertible Preferred Stock, Terms of Conversion, Maximum, Percent | 9.99% | ||||||||||||||||||||
Stock Repurchased and Retired During Period, Shares | 1,354 | ||||||||||||||||||||
Stock Repurchased and Retired During Period, Share Price | $ 270.83 | ||||||||||||||||||||
Stock Repurchased and Retired During Period, Value | $ 366,707 | ||||||||||||||||||||
Convertible Preferred Stock Terms of Conversion, Shares Issuable | 11,283,333 | 11,283,333 | |||||||||||||||||||
Series B Preferred Stock [Member] | HSPL [Member] | The 2016 Debenture [Member] | |||||||||||||||||||||
Convertible Preferred Stock, Shares Issued upon Conversion | 15,450,000 | ||||||||||||||||||||
Debt Conversion, Converted Instrument, Shares Issued | 1,854 | ||||||||||||||||||||
Series B Convertible Preferred Stock [Member] | |||||||||||||||||||||
Preferred Stock, Shares Outstanding, Ending Balance | 1,854 | 1,854 | |||||||||||||||||||
Stock Issued During Period, Shares, Conversion of Convertible Securities | 1,854 | ||||||||||||||||||||
Series A Warrants [Member] | |||||||||||||||||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | 10,926,829 | ||||||||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ 0.30 | ||||||||||||||||||||
Class of Warrant or Right, Number or Warrants Exchanged | 10,926,829 | ||||||||||||||||||||
Series B Warrants [Member] | |||||||||||||||||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | 10,926,829 | ||||||||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ 0.30 | ||||||||||||||||||||
The 2015 Debenture [Member] | |||||||||||||||||||||
Debt Instrument, Face Amount | $ 2,240,000 | $ 2,240,000 | |||||||||||||||||||
Debt Instrument, Interest Rate, Stated Percentage | 8.00% | 8.00% | |||||||||||||||||||
Debt Instrument, Convertible, Conversion Price | $ 0.205 | ||||||||||||||||||||
Convertible Debt, Total | $ 1,120,000 | $ 560,000 | |||||||||||||||||||
The 2016 Debenture [Member] | |||||||||||||||||||||
Debt Instrument, Face Amount | $ 2,394,000 | ||||||||||||||||||||
Debt Instrument, Interest Rate, Stated Percentage | 8.00% | ||||||||||||||||||||
Debt Instrument, Convertible, Conversion Price | $ 0.25 | ||||||||||||||||||||
Convertible Preferred Stock, Shares Issued upon Conversion | 1,680,000 | ||||||||||||||||||||
Repayments of Convertible Debt | $ 234,000 | ||||||||||||||||||||
Interest Paid, Excluding Capitalized Interest, Operating Activities | 191,520 | ||||||||||||||||||||
The 2016 Debenture [Member] | HSPL [Member] | |||||||||||||||||||||
Repayments of Debt | $ 1,200,000 | ||||||||||||||||||||
Debt Instrument, Increase (Decrease), Net, Total | $ (1,142,857) | ||||||||||||||||||||
Prepayment of Debt, Penalty Fee | 5.00% | ||||||||||||||||||||
Long-term Debt, Total | $ 1,017,143 | ||||||||||||||||||||
The 2016 Debenture [Member] | Scenario, Plan [Member] | |||||||||||||||||||||
Proceeds from Cash Investment | $ 2,100,000 | ||||||||||||||||||||
The 2016 Debenture [Member] | Series A Convertible Preferred Stock [Member] | |||||||||||||||||||||
Stock Issued During Period, Value, New Issues | $ 420 | ||||||||||||||||||||
Amended 2016 Debenture [Member] | |||||||||||||||||||||
Debt Instrument, Face Amount | $ 2,160,000 | ||||||||||||||||||||
Debt Instrument, Convertible, Conversion Price | $ 0.20 | $ 0.25 | |||||||||||||||||||
Debt Instrument, Periodic Payment Percent, Interest | 8.00% |
Note 13 - Commitments and Con_3
Note 13 - Commitments and Contingencies (Details Textual) - USD ($) | Aug. 07, 2018 | Sep. 30, 2018 | Jun. 30, 2019 | Mar. 31, 2019 | Jun. 30, 2018 | Dec. 31, 2018 | Jun. 30, 2019 | Jun. 30, 2018 | Dec. 31, 2018 | Dec. 31, 2017 |
Revenue from Contract with Customer, Including Assessed Tax | $ 1,345,595 | $ 733,673 | $ 2,158,650 | $ 1,622,361 | $ 2,872,278 | $ 3,141,360 | ||||
Developer Commitments [Member] | ||||||||||
Other Commitment, Total | 419,818 | $ 629,727 | 419,818 | 629,727 | ||||||
License Agreement with Cheetah Technology Corporation Limited [Member] | ||||||||||
License Agreement, Upfront Payment Receivable | $ 500,000 | |||||||||
License Agreement, Upfront Payment Received | $ 300,000 | $ 200,000 | 300,000 | |||||||
License Agreement, Payment to Third Party Who Introduced the Company, Percentage of Payments Received by Company | 6.50% | |||||||||
Revenue from Contract with Customer, Including Assessed Tax | 226,565 | 182,815 | ||||||||
Contract with Customer, Liability, Total | $ 273,435 | $ 117,187 | $ 273,435 | $ 117,187 | ||||||
License Agreement, Term | 4 years |
Note 13 - Commitments and Con_4
Note 13 - Commitments and Contingencies - Schedule of Future Unpaid Developer Commitments (Details) - Developer Commitments [Member] - USD ($) | Jun. 30, 2019 | Dec. 31, 2018 |
2019 | $ 209,909 | |
2020 | 209,909 | $ 209,909 |
Total Minimum Developer Commitments | $ 419,818 | $ 629,727 |
Note 14 - Stockholders' Equit_2
Note 14 - Stockholders' Equity (Details Textual) - USD ($) | Dec. 28, 2018 | Sep. 07, 2018 | Sep. 06, 2018 | Aug. 02, 2018 | May 02, 2018 | Mar. 01, 2018 | Feb. 23, 2018 | Feb. 21, 2018 | Feb. 15, 2018 | Feb. 07, 2018 | Jan. 31, 2018 | Jan. 30, 2018 | Jan. 22, 2018 | Jan. 18, 2018 | Feb. 15, 2018 | Jun. 30, 2017 | Feb. 28, 2017 | Mar. 31, 2018 | Jun. 30, 2019 | Jun. 30, 2018 | Dec. 31, 2018 | Dec. 31, 2017 | Jun. 28, 2019 | Mar. 26, 2018 | Feb. 20, 2018 | Jan. 23, 2018 | Dec. 31, 2016 | Mar. 26, 2016 | Dec. 31, 2015 |
Common Stock, Shares Authorized | 150,000,000 | 250,000,000 | 250,000,000 | 250,000,000 | 250,000,000 | ||||||||||||||||||||||||
Common Stock, Par or Stated Value Per Share | $ 0.001 | $ 0.001 | $ 0.001 | ||||||||||||||||||||||||||
Preferred Stock, Shares Authorized | 1,532,500 | ||||||||||||||||||||||||||||
Preferred Stock, Par or Stated Value Per Share | $ 0.001 | $ 0.001 | |||||||||||||||||||||||||||
Preferred Stock, Shares Designated | 1,532,500 | 1,532,500 | |||||||||||||||||||||||||||
Stock Issued During Period, Shares, New Issues | 500,000 | ||||||||||||||||||||||||||||
Stock Issued During Period, Value, New Issues | $ 150,000 | $ 3,000,000 | $ 3,000,000 | $ 350,000 | |||||||||||||||||||||||||
Shares Issued, Price Per Share | $ 0.30 | ||||||||||||||||||||||||||||
Class of Warrant or Right, Granted in Period | 2 | 31,700,002 | 3,500,000 | ||||||||||||||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ 0.14 | $ 0.14 | $ 0.24 | $ 0.30 | |||||||||||||||||||||||||
Proceeds from Warrant Exercises | $ 120,000 | $ 120,000 | |||||||||||||||||||||||||||
Stock Issued During Period, Shares, Conversion of Convertible Securities | 6,000,000 | ||||||||||||||||||||||||||||
Preferred Stock, Shares Outstanding, Ending Balance | 0 | ||||||||||||||||||||||||||||
Stock Repurchased and Retired During Period, Value | $ 366,707 | ||||||||||||||||||||||||||||
Repurchase of Shares in Conjunction with License Agreement, Value | $ 144,639 | ||||||||||||||||||||||||||||
Share Price | $ 0.03 | $ 0.04 | |||||||||||||||||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period | |||||||||||||||||||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value | |||||||||||||||||||||||||||||
Stock Issued During Period, Value, Warrants Exercised | 120,000 | $ 120,000 | |||||||||||||||||||||||||||
Proceeds from Issuance of Warrants | 100 | $ 100 | |||||||||||||||||||||||||||
Revolution Blockchain, LLC [Member] | |||||||||||||||||||||||||||||
Equity Method Investment, Ownership Percentage | 4.00% | 4.00% | |||||||||||||||||||||||||||
Restricted Stock Units (RSUs) [Member] | |||||||||||||||||||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period | 11,000,000 | ||||||||||||||||||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value | $ 0.41 | ||||||||||||||||||||||||||||
The 2015 Equity Incentive Plan [Member] | |||||||||||||||||||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized | 6,000,000 | 18,000,000 | 6,000,000 | ||||||||||||||||||||||||||
The 2015 Equity Incentive Plan [Member] | Share-based Payment Arrangement, Option [Member] | Selling, General and Administrative Expenses [Member] | |||||||||||||||||||||||||||||
Share-based Payment Arrangement, Expense | 70,831 | 91,155 | $ 162,067 | $ 173,552 | |||||||||||||||||||||||||
The 2015 Equity Incentive Plan [Member] | Restricted Stock Units (RSUs) [Member] | Certain Officers and Directors [Member] | |||||||||||||||||||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period | 10,750,000 | ||||||||||||||||||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Aggregate Intrinsic Value, Outstanding | $ 4,515,000 | ||||||||||||||||||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period | 3 years | ||||||||||||||||||||||||||||
Shares Granted, Value, Share-based Payment Arrangement, after Forfeiture, Total | $ 4,515,000 | ||||||||||||||||||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value | $ 0.42 | ||||||||||||||||||||||||||||
The 2015 Equity Incentive Plan [Member] | Restricted Stock Units (RSUs) [Member] | Vice President of Finance and Accounting [Member] | |||||||||||||||||||||||||||||
Share-based Payment Arrangement, Expense | $ 737,919 | $ 533,021 | 1,279,201 | ||||||||||||||||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period | 250,000 | ||||||||||||||||||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period | 3 years | ||||||||||||||||||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Total Value | $ 17,500 | ||||||||||||||||||||||||||||
Shares Granted, Value, Share-based Payment Arrangement, after Forfeiture, Total | $ 17,500 | ||||||||||||||||||||||||||||
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value | $ 0.07 | ||||||||||||||||||||||||||||
TapGames [Member] | Games Revenue Share and Stock Repurchase Agreement [Member] | |||||||||||||||||||||||||||||
Repurchase of Shares in Conjunction with License Agreement, Shares | 7,646,446 | ||||||||||||||||||||||||||||
Repurchase of Shares in Conjunction with License Agreement, Price Per Share | $ 0.02 | ||||||||||||||||||||||||||||
Repurchase of Shares in Conjunction with License Agreement, Value | $ 144,639 | ||||||||||||||||||||||||||||
Private Placement [Member] | |||||||||||||||||||||||||||||
Stock Issued During Period, Shares, New Issues | 4,645,835 | 8,562,499 | 11,791,668 | 25,000,002 | |||||||||||||||||||||||||
Stock Issued During Period, Value, New Issues | $ 557,500 | $ 1,027,500 | $ 1,415,000 | ||||||||||||||||||||||||||
Shares Issued, Price Per Share | $ 0.12 | $ 0.12 | $ 0.12 | $ 0.12 | |||||||||||||||||||||||||
Warrants and Rights Outstanding, Term | 5 years | 5 years | |||||||||||||||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ 0.144 | $ 0.144 | |||||||||||||||||||||||||||
Proceeds from Issuance of Private Placement | $ 498,303 | $ 920,680 | $ 1,162,804 | ||||||||||||||||||||||||||
Private Placement, Agent Fees | 10.00% | 10.00% | 10.00% | ||||||||||||||||||||||||||
Conversion from Series A-1 Preferred Stock to Common Stock [Member] | |||||||||||||||||||||||||||||
Conversion of Stock, Shares Converted | 1,500 | ||||||||||||||||||||||||||||
Conversion of Stock, Shares Issued | 6,000,000 | ||||||||||||||||||||||||||||
Conversion Series B Stock to Common Stock [Member] | |||||||||||||||||||||||||||||
Conversion of Stock, Shares Converted | 500 | ||||||||||||||||||||||||||||
Conversion of Stock, Shares Issued | 4,166,667 | ||||||||||||||||||||||||||||
Warrant 1 [Member] | |||||||||||||||||||||||||||||
Warrants and Rights Outstanding, Term | 3 years | ||||||||||||||||||||||||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | 500,000 | ||||||||||||||||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ 0.12 | $ 0.30 | |||||||||||||||||||||||||||
Warrant 2 [Member] | |||||||||||||||||||||||||||||
Warrants and Rights Outstanding, Term | 3 years | ||||||||||||||||||||||||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | 500,000 | ||||||||||||||||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ 0.36 | ||||||||||||||||||||||||||||
Warrants 1 and 2 [Member] | |||||||||||||||||||||||||||||
Proceeds from Warrant Exercises | $ 120,000 | ||||||||||||||||||||||||||||
Stock Issued During Period, Share, Warrants Exercised | 1,000,000 | ||||||||||||||||||||||||||||
Common Stock Purchase Warrants [Member] | |||||||||||||||||||||||||||||
Warrants and Rights Outstanding, Term | 3 years | ||||||||||||||||||||||||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | 2,500,000 | ||||||||||||||||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ 0.20 | ||||||||||||||||||||||||||||
Common Stock Purchase Warrants [Member] | Private Placement [Member] | |||||||||||||||||||||||||||||
Warrants and Rights Outstanding, Term | 5 years | ||||||||||||||||||||||||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | 11,791,668 | ||||||||||||||||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ 0.144 | ||||||||||||||||||||||||||||
Investor Warrants [Member] | |||||||||||||||||||||||||||||
Warrants and Rights Outstanding, Term | 3 years | ||||||||||||||||||||||||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | 2,500,000 | ||||||||||||||||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ 0.20 | ||||||||||||||||||||||||||||
Investor Warrants [Member] | Private Placement [Member] | |||||||||||||||||||||||||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | 4,645,835 | 8,562,499 | 4,645,835 | ||||||||||||||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ 0.144 | $ 0.144 | $ 0.144 | ||||||||||||||||||||||||||
February 2017 Stock Purchase Agreement Warrants [Member] | |||||||||||||||||||||||||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | 1,000,000 | ||||||||||||||||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ 0.12 | ||||||||||||||||||||||||||||
Stock Issued During Period, Value, Warrants Exercised | $ 120,000 | ||||||||||||||||||||||||||||
Placement Agent Warrants [Member] | |||||||||||||||||||||||||||||
Warrants and Rights Outstanding, Term | 5 years | 5 years | |||||||||||||||||||||||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | 5,000,000 | 5,000,000 | |||||||||||||||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ 0.15 | $ 0.15 | |||||||||||||||||||||||||||
Westpark Capital, Inc. Warrant [Member] | |||||||||||||||||||||||||||||
Warrants and Rights Outstanding, Term | 3 years | 180 days | |||||||||||||||||||||||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | 1,400,000 | ||||||||||||||||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ 0.01 | ||||||||||||||||||||||||||||
Share-based Payment Arrangement, Expense | 416,006 | 416,006 | |||||||||||||||||||||||||||
Proceeds from Issuance of Warrants | $ 100 | 100 | 100 | ||||||||||||||||||||||||||
Warrants and Rights Outstanding | $ 416,106 | $ 416,106 | |||||||||||||||||||||||||||
Warrants Issued With the Purchase of Revolution Blockchain [Member] | |||||||||||||||||||||||||||||
Warrants and Rights Outstanding, Term | 3 years | ||||||||||||||||||||||||||||
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | 300,000 | ||||||||||||||||||||||||||||
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ 0.25 | ||||||||||||||||||||||||||||
Warrants, Fair Value Disclosure | $ 35,385 | ||||||||||||||||||||||||||||
Warrants Issued With the Purchase of Revolution Blockchain [Member] | Measurement Input, Expected Dividend Rate [Member] | |||||||||||||||||||||||||||||
Warrants and Rights Outstanding, Measurement Input | 0 | ||||||||||||||||||||||||||||
Warrants Issued With the Purchase of Revolution Blockchain [Member] | Measurement Input, Price Volatility [Member] | |||||||||||||||||||||||||||||
Warrants and Rights Outstanding, Measurement Input | 2.0965 | ||||||||||||||||||||||||||||
Warrants Issued With the Purchase of Revolution Blockchain [Member] | Measurement Input, Risk Free Interest Rate [Member] | |||||||||||||||||||||||||||||
Warrants and Rights Outstanding, Measurement Input | 0.019 | ||||||||||||||||||||||||||||
Warrants Issued With the Purchase of Revolution Blockchain [Member] | Measurement Input, Expected Term [Member] | |||||||||||||||||||||||||||||
Warrants and Rights Outstanding, Term | 3 years | ||||||||||||||||||||||||||||
Series A Convertible Preferred Stock [Member] | |||||||||||||||||||||||||||||
Preferred Stock, Shares Authorized | 840 | ||||||||||||||||||||||||||||
Preferred Stock, Par or Stated Value Per Share | $ 0.001 | $ 0.001 | $ 0.001 | ||||||||||||||||||||||||||
Preferred Stock, Shares Designated | 0 | 840 | 840 | ||||||||||||||||||||||||||
Convertible Securities, Shares Exchanged | 420 | 10,926,829 | |||||||||||||||||||||||||||
Preferred Stock, Shares Outstanding, Ending Balance | 0 | 0 | 420 | ||||||||||||||||||||||||||
Series A-1 Convertible Preferred Stock [Member] | |||||||||||||||||||||||||||||
Preferred Stock, Shares Authorized | 1,500 | ||||||||||||||||||||||||||||
Preferred Stock, Par or Stated Value Per Share | $ 0.001 | $ 0.001 | $ 0.001 | ||||||||||||||||||||||||||
Preferred Stock, Shares Designated | 0 | 1,500 | 1,500 | ||||||||||||||||||||||||||
Stock Issued During Period, Shares, Conversion of Convertible Securities | 1,500 | ||||||||||||||||||||||||||||
Preferred Stock, Shares Outstanding, Ending Balance | 1,500 | 0 | 0 | 1,500 | |||||||||||||||||||||||||
Series B Convertible Preferred Stock [Member] | |||||||||||||||||||||||||||||
Preferred Stock, Shares Authorized | 1,854 | ||||||||||||||||||||||||||||
Preferred Stock, Shares Designated | 1,854 | ||||||||||||||||||||||||||||
Stock Issued During Period, Shares, Conversion of Convertible Securities | 1,854 | ||||||||||||||||||||||||||||
Preferred Stock, Shares Outstanding, Ending Balance | 1,854 | ||||||||||||||||||||||||||||
Series B Preferred Stock [Member] | |||||||||||||||||||||||||||||
Preferred Stock, Par or Stated Value Per Share | $ 1,000 | $ 0.001 | $ 0.001 | $ 0.001 | |||||||||||||||||||||||||
Preferred Stock, Shares Designated | 0 | 1,854 | 0 | ||||||||||||||||||||||||||
Preferred Stock, Shares Outstanding, Ending Balance | 0 | 0 | 0 | 0 | |||||||||||||||||||||||||
Stock Repurchased and Retired During Period, Shares | 1,354 | ||||||||||||||||||||||||||||
Stock Repurchased and Retired During Period, Share Price | $ 270.83 | ||||||||||||||||||||||||||||
Stock Repurchased and Retired During Period, Value | $ 366,707 | ||||||||||||||||||||||||||||
Convertible Preferred Stock Terms of Conversion, Shares Issuable | 11,283,333 | 11,283,333 | |||||||||||||||||||||||||||
Convertible Preferred Stock, Conversion Price Per Share | $ 0.0325 | $ 0.0325 | $ 0.12 |
Note 14 - Stockholders' Equit_3
Note 14 - Stockholders' Equity - Summary of Stock Option Activity (Details) - USD ($) | 6 Months Ended | 12 Months Ended | ||
Jun. 30, 2019 | Dec. 31, 2018 | Dec. 31, 2017 | Dec. 31, 2016 | |
Outstanding, number of options (in shares) | 4,925,004 | 5,050,000 | 550,000 | |
Outstanding, weighted average exercise price (in dollars per share) | $ 0.13 | $ 0.13 | $ 0.27 | |
Outstanding, weighted average life (Year) | 7 years 270 days | 8 years 87 days | 9 years 87 days | 9 years 83 days |
Outstanding, intrinsic value of options | ||||
Granted, number of options (in shares) | 4,500,000 | |||
Granted, weighted average exercise price (in dollars per share) | $ 0.11 | |||
Granted, intrinsic value of options (in dollars per share) | ||||
Exercised, number of options (in shares) | ||||
Exercised, weighted average exercise price (in dollars per share) | ||||
Exercised, intrinsic value of options | ||||
Expired/Cancelled, number of options (in shares) | (124,996) | |||
Expired/Cancelled, weighted average exercise price (in dollars per share) | $ 0.11 | |||
Expired/Cancelled, weighted average life (Year) | 8 years 175 days | |||
Expired/Cancelled, intrinsic value of options (in dollars per share) | ||||
Outstanding, number of options (in shares) | 4,925,004 | 4,925,004 | 5,050,000 | 550,000 |
Outstanding, weighted average exercise price (in dollars per share) | $ 0.13 | $ 0.13 | $ 0.13 | $ 0.27 |
Exercisable, number of options (in shares) | 3,862,504 | 3,154,171 | ||
Exercisable, weighted average exercise price (in dollars per share) | $ 0.13 | $ 0.14 | ||
Exercisable, weighted average life (Year) | 7 years 175 days | 7 years 317 days | ||
Exercisable, intrinsic value of options |
Note 14 - Stockholders' Equit_4
Note 14 - Stockholders' Equity - Summary of Restricted Stock Unit Activity (Details) - $ / shares | 6 Months Ended | 12 Months Ended |
Jun. 30, 2019 | Dec. 31, 2018 | |
Granted, number of units (in shares) | ||
Granted, weighted average grant date fair value (in dollars per share) | ||
Vested, number of units (in shares) | ||
Vested, weighted average grant date fair value (in dollars per share) | ||
Forfeited/cancelled, number of units (in shares) | ||
Forfeited/cancelled, weighted average grant date fair value (in dollars per share) | ||
Vested, number of units (in shares) | ||
Forfeited/cancelled, number of units (in shares) | ||
Balance, number of units (in shares) | 10,750,000 | |
Balance, weighted average grant date fair value (in dollars per share) | $ 0.41 | |
Restricted Stock Units (RSUs) [Member] | ||
Balance, number of units (in shares) | 10,750,000 | |
Balance, weighted average grant date fair value (in dollars per share) | $ 0.41 | |
Granted, number of units (in shares) | 11,000,000 | |
Granted, weighted average grant date fair value (in dollars per share) | $ 0.41 | |
Vested, number of units (in shares) | ||
Vested, weighted average grant date fair value (in dollars per share) | ||
Forfeited/cancelled, number of units (in shares) | (250,000) | |
Forfeited/cancelled, weighted average grant date fair value (in dollars per share) | $ 0.42 | |
Vested, number of units (in shares) | ||
Forfeited/cancelled, number of units (in shares) | 250,000 | |
Balance, number of units (in shares) | 10,750,000 | |
Balance, weighted average grant date fair value (in dollars per share) | $ 0.41 |
Note 14 - Stockholders' Equit_5
Note 14 - Stockholders' Equity - Summary of Warrants or Rights (Details) - USD ($) | 1 Months Ended | 6 Months Ended | 12 Months Ended | ||
Feb. 28, 2017 | Jun. 30, 2019 | Dec. 31, 2018 | Dec. 31, 2017 | Dec. 31, 2016 | |
Outstanding, number of common stock warrants (in shares) | 34,200,002 | 3,500,000 | 10,926,829 | ||
Outstanding, weighted average exercise price (in dollars per share) | $ 0.14 | $ 0.24 | $ 0.30 | ||
Outstanding, weighted average life (Year) | 3 years 149 days | 3 years 328 days | 2 years 127 days | 4 years 171 days | |
Outstanding, intrinsic value of warrants | $ 45,200 | $ 23,800 | |||
Granted, number of common stock warrants (in shares) | 2 | 31,700,002 | 3,500,000 | ||
Granted, weighted average exercise price (in dollars per share) | $ 0.14 | $ 0.24 | |||
Granted, weighted average life (Year) | 4 years 324 days | 3 years | |||
Granted, intrinsic value of warrants | |||||
Exercised, number of common stock warrants (in shares) | (1,000,000) | ||||
Exercised, weighted average exercise price (in dollars per share) | $ 0.12 | ||||
Exercised, weighted average life (Year) | 2 years 3 days | ||||
Exercised, intrinsic value of warrants | |||||
Canceled, number of common stock warrants (in shares) | (10,926,829) | ||||
Canceled, weighted average exercise price (in dollars per share) | $ 0.30 | ||||
Canceled, weighted average life (Year) | 2 years 171 days | ||||
Canceled, intrinsic value of warrants | |||||
Outstanding, number of common stock warrants (in shares) | 34,200,002 | 34,200,002 | 3,500,000 | 10,926,829 | |
Outstanding, weighted average exercise price (in dollars per share) | $ 0.14 | $ 0.14 | $ 0.24 | $ 0.30 | |
Exercisable, number of common stock warrants (in shares) | 34,200,002 | 34,200,002 | |||
Exercisable, weighted average exercise price (in dollars per share) | $ 0.14 | $ 0.14 | |||
Exercisable, weighted average life (Year) | 3 years 149 days | 3 years 332 days | |||
Exercisable, intrinsic value of warrants | $ 45,200 | $ 23,800 |