Chicken Soup for the Soul Entertainment (CSSEQ) 10-Q 10 May 18 2018 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Mar. 31, 2018	May 08, 2018
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q1
Entity Registrant Name	Chicken Soup for the Soul Entertainment, Inc.
Entity Central Index Key	1,679,063
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Trading Symbol	CSSE
Common Class A [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		3,750,554
Common Class B [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		7,859,438
Common Stock [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		11,609,992

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Mar. 31, 2018	Dec. 31, 2017
ASSETS
Cash and cash equivalents	$ 1,751,689	$ 2,172,046
Accounts receivable, net	8,432,155	8,058,352
Prepaid expenses	239,637	228,145
Inventory, net	317,203	368,964
Intangible asset - video content license	5,000,000	5,000,000
Prepaid distribution fees	1,846,529	1,892,806
Other intangible asset	125,000	125,000
Popcornflix film rights and other assets	7,174,548	7,163,943
Film library, net	22,258,060	22,655,645
Due from affiliated companies	6,003,404	6,128,629
Programming costs, net	7,869,441	7,651,145
Other assets, net	275,954	298,133
Total assets	61,293,620	61,742,808
LIABILITIES AND STOCKHOLDERS' EQUITY
Senior secured notes payable under revolving line of credit to related party	1,700,000	1,500,000
Accounts payable and accrued expenses	1,272,923	1,002,536
Accrued programming costs	591,326	375,761
Film library acquisition obligation	185,600	663,400
Accrued participation costs	2,487,759	2,620,417
Other liabilities	148,110	144,533
Deferred tax liability, net	552,000	257,000
Deferred revenue	0	515,000
Total liabilities	6,937,718	7,078,647
Commitments and contingencies
Stockholders' equity
Preferred stock, $.0001 par value, 10,000,000 shares authorized; none issued or outstanding	0	0
Additional paid-in capital	32,578,694	32,324,500
Retained earnings	21,776,047	22,338,501
Total stockholders' equity	54,355,902	54,664,161
Total liabilities and stockholders' equity	61,293,620	61,742,808
Common Class A [Member]
Stockholders' equity
Common Stock, Value, Issued	375	374
Common Class B [Member]
Stockholders' equity
Common Stock, Value, Issued	$ 786	$ 786

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2018	Dec. 31, 2017
Preferred Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Preferred Stock, Shares Authorized	10,000,000	10,000,000
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0
Common Class A [Member]
Common Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Common Stock, Shares Authorized	70,000,000	70,000,000
Common Stock, Shares, Issued	3,750,554	3,746,054
Common Stock, Shares, Outstanding	3,750,554	3,746,054
Common Class B [Member]
Common Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Common Stock, Shares Authorized	20,000,000	20,000,000
Common Stock, Shares, Issued	7,859,438	7,863,938
Common Stock, Shares, Outstanding	7,859,438	7,863,938

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Revenue:
Television and film distribution	$ 3,243,147	$ 0
Television and short-form video production	2,129,281	1,330,788
Total revenue	6,034,294	1,417,098
Less: returns and allowances	(320,349)	0
Net revenue	5,713,945	1,417,098
Cost of revenue (including $1,454,140 and $0 of non-cash amortization of film library for the three months ended March 31, 2018 and 2017, respectively)	3,103,062	474,206
Gross profit	2,610,883	942,892
Operating expenses:
Selling, general and administrative (including $254,195 and $132,785 of non-cash share-based compensation expense for the three months ended March 31, 2018 and 2017, respectively)	2,199,247	260,008
Management and license fees	571,395	141,710
Total operating expenses	2,770,642	401,718
Operating (loss) income	(159,759)	541,174
Interest income	161	6
Interest expense	(21,555)	(475,826)
Acquisition-related costs	(45,300)	0
(Loss) income before income taxes	(226,453)	65,354
Provision for income taxes	336,000	199,000
Net loss	$ (562,453)	$ (133,646)
Net loss per common share:
Basic and diluted net loss per common share	$ (0.05)	$ (0.01)
Weighted average basic and diluted shares outstanding	11,609,992	9,066,034
Online [Member]
Revenue:
Net revenue	$ 661,866	$ 86,310

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Operations (Parenthetical) - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Allocated Share-based Compensation Expense	$ 254,195	$ 132,785
Cost of Services, Amortization	$ 1,454,140	$ 0

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Cash flows from Operating Activities:
Net loss	$ (562,453)	$ (133,646)
Adjustments to reconcile net loss to net cash used in operating activities:
Share-based compensation	254,195	132,790
Amortization of programming costs	770,401	474,206
Amortization of deferred financing costs	0	21,876
Amortization of debt discount	0	364,311
Amortization of leasehold improvements	13,033	0
Amortization of film library and participation costs	1,454,140	0
Bad debt expense	87,632	0
Deferred income taxes	295,000	(147,000)
Changes in operating assets and liabilities:
Trade accounts receivable	(461,435)	(915,487)
Prepaid expenses and other current assets	(11,492)	(148,366)
Inventory	51,761	0
Programming costs	(773,132)	(913,532)
Film library	(1,056,556)	0
Popcornflix film rights and other assets	(10,605)
Prepaid distribution fees	46,277	(1,680,534)
Other assets	41,000	0
Accounts payable and accrued expenses	268,534	(287,399)
Film library acquisition obligation	(477,800)	0
Accrued participation costs	(132,659)	0
Other liabilities	3,577	0
Income tax payable	0	346,000
Deferred revenue	(515,000)	28,571
Net cash used in operating activities	(715,582)	(2,858,210)
Cash flows from Investing Activities:
Decrease (increase) in due from affiliated companies	125,225	(798,572)
Net cash provided by (used in) investing activities	125,225	(798,572)
Cash flows from Financing Activities:
Proceeds from revolving credit facility	200,000	3,225,000
Repayments of revolving credit facility	0	(980,000)
Payment of deferred financing cost	(30,000)	0
Proceeds from issuance of common stock in private placements	0	925,662
Net cash provided by financing activities	170,000	3,170,662
Net decrease in cash and cash equivalents	(420,357)	(486,120)
Cash and cash equivalents at beginning of period	2,172,046	507,247
Cash and cash equivalents at end of the period	1,751,689	21,127
Supplemental data:
Cash paid for interest	16,268	80,309
Cash paid for taxes	0	0
Non-cash financing activities
Fair value of warrants issued with revolving credit facility and term notes	$ 0	$ 393,711

The Company, Description of Bus

The Company, Description of Business, Initial Public Offering and Acquisition	3 Months Ended
	Mar. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	Chicken Soup for the Soul Entertainment, Inc. (the “Company”) is a Delaware corporation formed on May 4, 2016. CSS Productions, LLC (“CSS Productions”), the Company’s predecessor and immediate parent company, was formed in December 2014 by Chicken Soup for the Soul, LLC (“CSS”), a publishing and consumer products company, and initiated operations in January 2015. The Company was formed to create a discrete entity focused on video content opportunities using the Chicken Soup for the Soul The Company creates and distributes video content under the Brand. The Company has an exclusive, perpetual and worldwide license from CSS to create and distribute video content under the Brand. In May 2016, pursuant to the terms of the contribution agreement among CSS, CSS Productions and the Company (the “CSS Contribution Agreement”), all video content assets (the “Subject Assets”) owned by CSS, CSS Productions and their CSS subsidiaries were transferred to the Company in consideration for its issuance to CSS Productions of 8,600,568 159,432 Thereafter, CSS Productions’ operating activities substantially ceased and the Company continued the business operations of producing and distributing the video content. The Company is an “emerging growth company,” as defined in the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”). Under the JOBS Act, emerging growth companies can delay adopting new or revised accounting standards issued subsequent to the enactment of the JOBS Act until such time as those standards apply to private companies. The Company has irrevocably elected to avail itself of this exemption from new or revised accounting standards, and, therefore, will not be subject to the same new or revised accounting standards as public companies that are not emerging growth companies. The Company operates in one reportable segment, the production and distribution of video content, and currently operates solely in the United States. The Company has entered into a distribution agreement with a company located in the United States that provides for the distribution of an episodic television series in Europe. With the acquisition of Screen Media, the Company now has presence in over 56 countries worldwide. Initial Public Offering Effective August 17, 2017, the Company completed its Initial Public Offering (“IPO”) of $ 30.0 2,500,000 12.00 2,241,983 258,017 In connection with the consummation of the IPO, the Class A Shares were approved for listing on the Nasdaq Global Market under the symbol “CSSE”. The IPO resulted in gross cash proceeds to the Company of?approximately $ 26.9 24.0 4.1 4.5 Acquisition of Screen Media On November 3, 2017, the Company acquired all of the membership interests of Screen Media Ventures, LLC (“Screen Media”) for approximately $ 4.9 35,000 50,000 12 In accordance with ASC 805, “ Business Combinations

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2018
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	Note 2 – Summary of Significant Accounting Policies Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“GAAP”) and applicable rules and regulations of the Securities and Exchange Commission regarding interim financial reporting. Certain information and note disclosures normally included in the financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. The condensed consolidated balance sheet as of December 31, 2017 included herein was derived from the audited financial statements as of that date, but does not include all disclosures, including notes, required by GAAP. The unaudited condensed consolidated interim financial statements include the accounts of the Company and its wholly-owned subsidiaries. All intercompany balances and transactions have been eliminated in consolidation. In the opinion of management, the accompanying unaudited interim condensed consolidated financial statements reflect all adjustments, consisting only of normal recurring adjustments, necessary to present fairly the financial position of the Company at March 31, 2018 and the results of its operations for the three months ended March 31, 2018 and 2017. The results of operations of any interim period are not necessarily indicative of the results of operations to be expected for the full fiscal year. These condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and accompanying notes included in the Company’s report on Form 10-K for the years ended December 31, 2017 and 2016. 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 and the reported amounts of revenue and expense during the reporting periods. The Company’s significant estimates include those related to revenue recognition, accounts receivable allowances, intangible assets, share-based compensation expense, income taxes and amortization of programming and film library costs. Actual results could differ from those estimates. Cash and Cash Equivalents Cash and cash equivalents include highly liquid investments with original maturities of three months or less and consist primarily of money market funds. Such investments are stated at cost, which approximates fair value. Fair Value Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. To increase the comparability of fair value measurements, a three-tier fair value hierarchy, which prioritizes the inputs used in the valuation methodologies, is as follows: Level 1—Valuations based on quoted prices for identical assets and liabilities in active markets. Level 2—Valuations based on observable inputs other than quoted prices included in Level 1, such as quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable market data. Level 3—Valuations based on unobservable inputs reflecting our own assumptions. These valuations require significant judgment and estimates. At March 31, 2018 and December 31, 2017, the fair value of the Company’s financial instruments including cash and cash equivalents, accounts receivable, accounts payable and accrued expenses, accrued programming costs, film library acquisition costs and accrued participation costs, approximated their carrying value due to the short-term nature of these instruments. Accounts Receivable Accounts receivable are stated at the amounts management expects to collect and are subsequently stated net of allowance for uncollectible accounts and video returns. An allowance for doubtful accounts is recorded based on a combination of historical experience, aging analysis and information on specific accounts. Account balances are written off against the allowance after all means of collections have been exhausted and the potential for recovery is considered remote. Accounts are considered past due or delinquent based on contractual terms and how recently payments have been received. Estimated losses resulting from uncollectible accounts are reported as bad debt expense in the consolidated statements of operations. At March 31, 2018 and December 31, 2017, accounts receivable is presented net of allowance for doubtful accounts and video returns of $ 636,801 87,632 Inventory Inventory consists of DVD films held for resale to wholesale and retail customers. Inventory is stated at the lower of cost or market. Cost is determined by the first-in, first-out (FIFO) method. Market value is based on net realizable value. When the net realizable value falls below its cost, a provision for write-downs is recorded. Programming Costs Programming costs include the unamortized costs of completed, in-process, or in-development long-form and short-form video content. For video content, the Company’s capitalized costs include all direct production and financing costs, capitalized interest when applicable, and production overhead. The costs of producing video content are amortized using the individual-film-forecast method. These costs are amortized in the proportion that current period’s revenue bears to management’s estimate of ultimate revenue expected to be recognized from each production. For an episodic television series, the period over which ultimate revenue is estimated cannot exceed ten years following the date of delivery of the first episode, or, if still in production, five years from the date of delivery of the most recent episode, if later. Programming costs are stated at the lower of amortized cost or estimated fair value. The valuation of programming costs is reviewed on a title-by-title basis, when an event or change in circumstances indicates that the fair value may be less than its unamortized cost and the valuation is based on a discounted cash flows (“DCF”) methodology with assumptions for cash flows. Key inputs employed in the DCF methodology include estimates of a program’s ultimate revenue and costs as well as a discount rate. The discount rate utilized in the DCF is based on the weighted average cost of capital of the Company plus a risk premium representing the risk associated with producing a particular program. The Company performs an annual impairment analysis for unamortized programming costs. An impairment charge is recorded in the amount by which the unamortized costs exceed the estimated fair value. Estimates of future revenue involve measurement uncertainties and it is therefore possible that reductions in the carrying value of programming costs may be required as a consequence of changes in management’s future revenue estimates. Included in cost of revenue in the condensed consolidated statements of operations for the three months ended March 31, 2018 and 2017 is amortization of programming costs totaling $ 770,401 474,206 Film Library The film library represents the cost of acquiring film distribution rights and related acquisition and accrued participation costs. The film library is amortized using the individual-film-forecast-computation method. Film library is stated at the lower of unamortized cost or fair value. Amortization is based upon management’s best estimate of total future, or ultimate revenue. Amortization is adjusted when necessary to reflect increases or decreases in forecasted ultimate revenues. Ultimate revenue time frame is determined based on the term of the related acquisition agreement. The Company generally acquires distribution rights covering periods of ten or more years. Included in cost of revenue in the condensed consolidated statements of operations for the three-month periods ended March 31, 2018 and 2017, is amortization of film library totaling $ 1,454,140 0 Popcornflix Film Rights and Other Assets Popcornflix film rights and other assets represents the direct-to-consumer online video service and application platform comprised of five ad-supported networks with rights to over 3,000 films and approximately 60 television series. Popcornflix is an indefinite-lived intangible and is not subject to amortization but is subject to an annual impairment analysis. For the three months ended March 31, 2018 and 2017, there was no impairment charge recorded. Income Taxes The Company was formed on May 4, 2016 as a Sub-Chapter C corporation for federal and state tax purposes. As such, the Company filed its first tax return for the year ended December 31, 2016. CSS Productions has elected to be treated as a partnership for federal and state income tax purposes and, accordingly, no provision is made for income taxes for the taxable income included in the Company’s condensed consolidated results of operations. CSS Productions has not been audited by the taxing authorities since its formation. If taxable income is adjusted as a result of an audit, then CSS Productions may be required to make distributions to satisfy its members’ tax obligations. Any such distributions would not be made from, or be the responsibility of, the Company. The Company records income taxes under the asset and liability method. Deferred tax assets and liabilities are recognized for future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred taxes are also recognized for operating losses that are available to offset future taxable income. A valuation allowance is established, when necessary, to reduce deferred tax assets to the amount expected to be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be realized or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company accounts for uncertain tax positions in accordance with the authoritative guidance issued by the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 740: Income Taxes The Company includes interest and penalties related to its uncertain tax positions as part of income tax expense within its condensed consolidated statements of operations. At March 31, 2018 and 2017, the Company did not have any unrecognized tax benefits or liabilities. Long-Lived Assets The Company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. If the sum of the expected future cash flows, undiscounted and without interest, is less than the carrying amount of the asset, an impairment loss is recognized as the amount by which the carrying amount of the asset exceeds its fair value. Film Library Acquisition Obligations Film library acquisition obligations represent amounts due in connection with the Company acquiring film distribution rights. Pursuant to the film distribution rights agreements, the Company’s right to distribute films may revert to the licensor in the event that the Company is unable to satisfy its financial obligations with respect to the acquisition of the related distribution rights. Accrued Participation Costs The Company accrues for participation costs due to production companies and producers based on the respective agreements. Amounts due to production companies and producers are calculated based on gross revenue for each film after exceeding certain minimum targets. In addition, the Company must recoup its original investment in each film before such payments are due. Accrued participation costs are capitalized and amortized as part of the film library. Revenue Recognition Revenue from online digital distribution and VOD platforms are recorded when monthly activity is reported by advertisers. For theatrical releases, revenue is recorded after the theatrical release date and when box office proceeds reports are received. Revenue generated under the distribution agreement with A Sharp, Inc., d/b/a A Plus (“A Plus”) is reported on a net basis as the Company earns a commission on the distribution of A Plus’ content (see Note 13). Revenue from all digital media distribution is included in online networks in the accompanying condensed consolidated statements of operations. The Company licenses and distributes multi-film packages to its customers. Revenue from multi-film sales is allocated on a per title basis and recognized upon initial availability for exploitation by customers. In addition, the Company distributes DVDs and similar media to its customers. The Company recognizes revenue upon shipment of DVD units or similar media units to its customers. Provision for future returns and other allowances are established based upon historical experience. Revenue from the distribution of multi-film packages and DVDs and similar media is included in television and film distribution in the accompanying condensed consolidated statements of operations. The Company recognizes revenue from the production and distribution of television programs and short-form video content in accordance with Accounting Standards Codification Topic 926: Entertainment – Films Cash advances received by the Company are recorded as deferred revenue until all the conditions of revenue recognition have been met. Share-Based Payments The Company accounts for share-based payments in accordance with ASC 718: Share-based Compensation The Company estimates the fair value of share-based instruments using the Black-Scholes option-pricing model. All share-based awards are fulfilled with new shares of Class A common stock. For the three months ended March 31, 2018 and 2017, share-based awards were issued to non-employee directors and individuals for services rendered and were recorded at fair value. Advertising Costs Generally, advertising costs are expensed as incurred except for the advertising costs associated with the Company’s theatrically released titles which the Company is obligated to make reimbursements for. The expense recorded in the condensed consolidated statements of operations for the three months ended March 31, 2018 and 2017 was $ 224,442 0 Advertising expenditures for DVD releases are expensed when incurred, which is typically upon the release of the title. The expense recorded in the condensed consolidated statements of operations for the three months ended March 31, 2018 and 2017 was $ 1,435 0 Earnings Per Share Basic net loss per common share is computed based on the weighted average number of shares of all classes of common stock outstanding. Diluted earnings per common share is computed based on the weighted average number of common shares outstanding increased, when applicable, by dilutive common stock equivalents, comprised of Class W warrants, Class Z warrants and stock options outstanding. In computing the effect of dilutive common stock equivalents, the Company uses the treasury stock method to calculate the related incremental shares. In applying the treasury stock method, prior to its IPO the Company used a share price of $ 12 Concentration of Credit Risk The Company maintains cash balances at its bank. Accounts for each entity are insured by the Federal Deposit Insurance Corporation subject to certain limitations. At various times the Company’s cash in bank balances exceed the federally insured limits. The uninsured balance at March 31, 2018 and December 31, 2017 was $ 1,074,010 1,422,001 Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash in bank, revenue and accounts receivable. For the three months ended March 31, 2018, the Company had three customers, which accounted for 44 19 59 36 86 73 58 Reclassification Certain prior year balances have been reclassified to conform to the current year presentation. In the condensed consolidated statements of operations, prior year revenue has been presented in a manner more representative of the Company’s current revenue streams. These reclassifications have no effect on previously reported net loss.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	3 Months Ended
	Mar. 31, 2018
Accounting Changes and Error Corrections [Abstract]
New Accounting Pronouncements and Changes in Accounting Principles [Text Block]	Note 3 – Recent Accounting Pronouncements In May 2017, the FASB issued Accounting Standards Update (“ASU”) 2017-09, Compensation – Stock Compensation Topic 718: Scope of Modification Accounting ASU 2017-09 is intended to reduce diversity in practice and result in fewer changes to the terms of an award being accounted for as a modification. Under this guidance, an entity will not apply modification accounting to a share-based payment award if the award’s fair value, vesting conditions and balance sheet classification remain the same before and after the change. ASU 2017-09 is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2017 for all entities. Early adoption is permitted. The Company has adopted ASU 2017-09 in the last quarter of 2017 on a prospective basis and the impact on its consolidated financial statements was not material. In January 2017, the FASB issued ASU 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business In November 2016, the FASB issued ASU 2016-18, Restricted Cash In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606)

Episodic Television Programs

Episodic Television Programs	3 Months Ended
	Mar. 31, 2018
Contractors [Abstract]
Long-term Contracts or Programs Disclosure [Text Block]	Note 4 – Episodic Television Programs (a) Chicken Soup for the Soul’s Hidden Heroes (“Hidden Heroes”) Hidden Heroes (b) Project Dad, a Chicken Soup for the Soul Original Project Dad Project Dad The Project Dad Project Dad In 2017, the Sponsor funded a new parenting series called Being Dad, (c) Vacation Rental Potential. This series comprised of ten, 30-minute episodes, aired on the A&;E Network in November and December 2017. The show gives viewers the information needed to obtain their dream vacation home. HomeAway.com has agreed to fund a second season of Vacation Rental Potential. In accordance with ASC 926 as amended, the Company has recognized revenue for Hidden Heroes, Project Dad, Being Dad Vacation Rental Potential

Share-Based Compensation

Share-Based Compensation	3 Months Ended
	Mar. 31, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	Note 5 – Share-Based Compensation Effective January 1, 2017, the Company adopted the 2017 Long Term Incentive Plan (the “Plan”) to attract and retain certain employees. The Plan provides for the issuance of up to one million common stock equivalents subject to the terms and conditions of the Plan. The Plan generally provides for quarterly and bi-annual vesting over terms ranging from two to three years. The Company accounts for the Plan as an equity plan. The Company recognized these stock options at fair value determined by applying the Black Scholes options pricing model to the grant date market value of the underlying common shares of the Company. The compensation expense associated with these stock options is amortized on a straight-line basis over their respective vesting periods. For the three months ended March 31, 2018 and 2017, the Company recognized $ 229,195 116,600 271,252 44,221 Number of Stock Weighted Average Weighted Aggregate Total outstanding at December 31, 2017 690,000 $ 7.61 4.32 $ 1,079,500 Options granted 10,000 9.22 4.77 - Options exercised - - - - Actual options forfeited - - - - Options expired - - - - Total outstanding at March 31, 2018 700,000 $ 7.63 4.08 $ 189,101 Total exercisable at March 31, 2018 271,252 $ 6.93 3.85 $ 117,543 Total unvested at March 31, 2018 428,748 $ 8.08 4.23 $ 71,558 Total vested or expected to vest - March 31, 2018 700,000 $ 7.63 4.08 $ 189,101 As of March 31, 2018 the Company had unrecognized pre-tax compensation expense of $ 1,541,734 687,584 510,278 343,872 Number of Stock Weighted Average Total unvested - December 31, 2017 490,415 $ 7.96 Granted 10,000 9.22 Vested (71,665) 7.47 Cancellations - - Total unvested - March 31, 2018 428,750 $ 8.08 Three Months Ended March 31, Weighted Average Assumptions: 2018 2017 Expected dividend yield 0.0 % 0.0 % Expected equity volatility 57.2 % 57.0 % Expected term (years) 2.57 2.34 Risk-free interest rate 2.05 % 1.9 % Exercise price per stock option $ 7.63 $ 6.83 Market price per share $ 6.95 $ 5.78 Weighted average fair value per stock option $ 3.35 $ 2.64 The risk-free rates are based on the implied yield available on US Treasury constant maturities with remaining terms equivalent to the respective expected terms of the options. The Company estimates expected terms for stock options awarded to employees using the simplified method in accordance with ASC 718, Stock Compensation, The Company also awards common stock grants to directors and non-employee executive producers that provide services to the Company. For the three months ended March 31, 2018 and 2017, the Company recognized in selling, general and administrative expense, non-cash share-based compensation expense relating to stock grants of $ 25,000 16,185 In January 2018, the Company’s board of directors approved an increase, subject to stockholder approval, to the number of shares available for grant pursuant to the Plan to 1,250,000 1,000,000

Earnings Per Share

Earnings Per Share	3 Months Ended
	Mar. 31, 2018
Earnings Per Share [Abstract]
Earnings Per Share [Text Block]	Note 6 – Earnings Per Share A reconciliation of shares used in calculating basic and diluted per share data is as follows: Three Months Ended March 31, 2018 2017 Basic weighted-average shares outstanding 11,609,992 9,066,034 Effect of dilutive securities: Assumed issuance of shares from exercise of stock options (a) - - Assumed issuance of shares from exercise of warrants (a) - - Diluted weighted-average shares outstanding 11,609,992 9,066,034 (a) The additional shares from the exercise of stock options and warrants for the three month periods ended March 31, 2018 and 2017 are anti-dilutive in nature, and as a result are excluded from the determination of diluted weighted-average shares outstanding.

Programming Costs

Programming Costs	3 Months Ended
	Mar. 31, 2018
Research and Development [Abstract]
Research, Development, and Computer Software Disclosure [Text Block]	Note 7 – Programming Costs Programming costs, net of amortization, consists of the following: March 31, December 31, 2018 2017 Released, net of accumulated amortization of $7,495,763 and $6,725,362, respectively $ 6,297,999 $ 6,218,499 In production 15,679 12,784 In development 1,555,763 1,419,862 $ 7,869,441 $ 7,651,145

Film Library

Film Library	3 Months Ended
	Mar. 31, 2018
Disclosure of Film Library [Abstract]
Film Library [Text Block]	Note 8 – Film Library March 31, December 31, 2018 2017 Acquisition costs $ 24,344,359 24,034,514 Accumulated amortization (2,086,299) (1,378,869) Net film library costs $ 22,258,060 22,655,645 Film library amortization expense recorded in the condensed consolidated statements of operations for the three months ended March 31, 2018 and 2017 was $ 707,430 0

Intangible Asset - Video Conten

Intangible Asset - Video Content License	3 Months Ended
	Mar. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets Disclosure [Text Block]	Note 9 – Intangible Asset - Video Content License The Company has been granted a perpetual, exclusive license from CSS to utilize the Brand and related content, for visual exploitation on a worldwide basis (“Perpetual License”). In granting the Perpetual License, CSS required an initial purchase price of $ 5,000,000

Senior Secured Revolving Line o

Senior Secured Revolving Line of Credit and Senior Secured Notes Payable	3 Months Ended
	Mar. 31, 2018
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	Note 10 – Senior Secured Revolving Line of Credit and Senior Secured Notes Payable Senior Secured Revolving Line of Credit On May 12, 2016, the Company entered into a senior secured revolving line of credit (the “Credit Facility”) with an entity controlled by its chief executive officer (the “Lender”). Under the amended terms of the Credit Facility, the Company can borrow up to an aggregate of $ 4,500,000 Borrowings under the Credit Facility bore interest at 5 0.75 The balance outstanding under the Credit Facility prior to the IPO was $ 4.5 1,500,000 1,700,000 Subsequent Events, In connection with the Credit Facility, the Company issued Class W warrants to the Lender to purchase 157,500 7.50 May 12, 2021 The Credit Facility and the related warrants were accounted for in accordance with ASC 470, which provides, among other things, that the fair value is allocated between the debt and the related warrants. The fair value of the warrants issued was determined to be $ 424,025 As of March 31, 2018, the debt discount and deferred financing costs related to the Credit Facility were fully amortized. For the three months ended March 31, 2018, cash interest expense paid or accrued for on the Credit Facility of $ 21,555 81,045 1,422 38,520 Senior Secured Notes Payable From July 2016 through May 2017, the Company sold in a private placement (“Debt Private Placement”) $ 5,000,000 5 460,000 7.50 In June 2017, at the election of certain Noteholders, the Company converted $ 918,000 102,060 9 30,618 12 The Term Notes ranked pari passu The Term Notes were repaid in full on August 18, 2017 from the proceeds of the IPO. The Term Notes and the Warrants were accounted for in accordance with ASC 470: Debt The fair value of the Warrants was determined to be $ 1,079,360 For the three months ended March 31, 2017, amortization of the debt discount of $ 283,266 20,454 41,789 Officers of the Company and of CSS, and their family members, participated in the Debt Private Placements on the same terms and conditions as other investors (see Note 13).

Stockholders_ Equity

Stockholders’ Equity	3 Months Ended
	Mar. 31, 2018
Equity [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	Note 11 – Stockholders’ Equity Equity Structure The Company is authorized to issue 70,000,000 0.0001 20,000,000 10,000,000 3,750,554 3,746,054 7,859,438 7,863,938 Recapitalization As described in Note 1, in May 2016, pursuant to the terms of the CSS Contribution Agreement, the Company issued 8,600,568 Concurrently with the consummation of the CSS Contribution Agreement, certain rights to receive payments under certain agreements comprising part of the Subject Assets owned by Trema were assigned to the Company under the Trema Contribution Agreement in consideration for the Company’s issuance to Trema of 159,432 Equity Private Placements Between June 2016 and May 2017, the Company sold Class A common stock in two private placements. From June 2016 through November 2016, the Company sold in a private placement (the “2016 Equity Private Placement”) a total of 17,096 1,025,760 170,960 51,288 The purchase price of each unit was $ 60 7.50 June 30, 2021 From November 2016 and through May 2017, the Company sold in a private placement (the “2017 Equity Private Placement”) a total of 15,011 975,710 150,112 45,034 The purchase price of each unit was $ 65 7.50 June 30, 2021 Family members of officers of the Company and of CSS participated in the 2016 Equity Private Placement and the 2017 Equity Private Placement on the same terms and conditions as other investors (see Note 13). In two separate transactions, other parties purchased a total of 55,000 50,000 487,500 Executive Producer Shares In June 2017 the Company issued 50,000 50,000 12 625,500

Income Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2018
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	Note 12 – Income Taxes Three Months Ended March 31, 2018 2017 Current provision: Federal $ - $ - States 41,000 - Total current provision 41,000 - Deferred provision: Federal 251,000 168,000 States 44,000 31,000 Total deferred provision 295,000 199,000 Total provision for income taxes $ 336,000 $ 199,000 March 31, 2018 December 31, 2017 Deferred tax assets: Net operating loss carry-forwards $ 96,000 $ 318,000 Acquisition-related costs 603,000 584,000 Film library 371,000 371,000 Total deferred tax assets 1,070,000 1,273,000 Deferred tax liabilities: Programming costs 1,454,000 1,389,000 Other assets 168,000 141,000 Total deferred tax liabilities 1,622,000 1,530,000 Net deferred tax liability $ 552,000 $ 257,000 The Company adjusted its federal deferred income tax assets and liabilities as of March 31, 2018 and December 31, 2017 to reflect the reduction in the U.S. statutory federal corporate income tax rate from 35 21

Related Party Transactions

Related Party Transactions	3 Months Ended
	Mar. 31, 2018
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	Note 13 – Related Party Transactions (a) Affiliate Resources and Obligations In May 2016, the Company entered into agreements with CSS and affiliated companies that provide the Company with access to important assets and resources as described below (the “2016 Agreements”). The 2016 Agreements include a management services agreement and a license agreement. A summary of the 2016 Agreements is as follows: Management Services Agreement The Company is a party to a Management Services Agreement with CSS (the “Management Agreement”). Under the terms of the Management Agreement, the Company is provided with the operational expertise of the CSS companies’ personnel, including its chief executive officer. Pursuant to the Management Agreement, the Company also receives other services, including accounting, legal, marketing, management, data access and back office systems, and requires CSS to provide office space and equipment usage. Under the terms of the Management Agreement, commencing with the fiscal quarter ended March 31, 2016, the Company paid a quarterly fee to CSS equal to 5 Since the completion of the IPO in August 2017, the Company reports under the Securities Exchange Act of 1934, as amended (the “Exchange Act”), and the quarterly fee is based on gross revenue as reported in the applicable public filing under the Exchange Act for each fiscal quarter. For the three months ended March 31, 2018 and 2017, the Company recorded management fee expense of $ 285,697 70,855 th th In addition, for any sponsorship that is arranged by CSS for the Company’s video content or that contains a multi-element transaction for which the Company receives a portion of such revenue and CSS receives the remaining revenue (for example, a transaction that relates to both video content and CSS’s printed products), the Company shall pay a sales commission to CSS equal to 20 The term of the Management Agreement is five years, with automatic one-year renewals thereafter unless either party elects to terminate by delivering written notice at least 90 days prior to the end of the then current term. The Management Agreement is terminable earlier by either party by reason of certain prescribed and uncured defaults by the other party. The Management Agreement will automatically terminate in the event of the Company’s bankruptcy or a bankruptcy of CSS or if the Company no longer has licensed rights from CSS under the License Agreement described below. License Agreement The Company is a party to a trademark and intellectual property license agreement with CSS (the “License Agreement”). Under the terms of the License Agreement, the Company was granted a perpetual, exclusive license to utilize the Brand and related content, such as stories published in the Chicken Soup for the Soul In consideration of the License Agreement, in May 2016 the Company paid to CSS a one-time license fee of $ 5,000,000 1,500,000 3,500,000 0.5 Under the terms of the License Agreement, the Company also pays an incremental recurring license fee to CSS equal to 4 th In addition, CSS provides marketing support for the Company’s productions through its email distribution, blogs and other marketing and public relations resources. The Company pays a quarterly fee to CSS equal to 1 285,697 70,855 Due from Affiliated Companies As at March 31, 2018 and December 31, 2017, the Company is owed $ 6,003,404 6,128,629 As noted above, advances and repayments occur periodically. The Company and CSS expect the net balance to be reduced substantially during the remainder of 2018. The Company and CSS do not charge interest on the net advances or the net repayments. (b) In September 2016, a wholly-owned subsidiary of CSS acquired a majority of the issued and outstanding common stock of A Plus. A Plus develops and distributes high quality, empathetic short-form videos and articles to millions of people worldwide. A Plus is a digital media company founded, chaired, and partially owned by actor and investor Ashton Kutcher. Mr. Kutcher owns 23 2 75 In September 2016, the Company entered into a distribution agreement with A Plus (the “A Plus Distribution Agreement”). The A Plus Distribution Agreement has an initial term ending in September 2023. Under the terms of the A Plus Distribution Agreement, the Company has the exclusive worldwide rights to distribute all video content (in any and all formats) and all editorial content (including articles, photos and still images) created, produced, edited or delivered by A Plus. Under the terms of the A Plus Distribution Agreement, the Company was obligated to pay A Plus an advance of $ 3,000,000 The Company is entitled to retain a net distribution fee of 30 40 5 15 The Company will not pay A Plus its portion of gross revenue until such time as the A Plus Advance has been recouped in full. At March 31, 2018 and December 31, 2017, prepaid distribution fees were $ 1,846,529 1,892,806 Online revenue in the Company’s condensed consolidated statement of operations for the three months ended March 31, 2018 and 2017 includes $ 30,851 86,310 (c) Officers of the Company and of CSS, and their family members (“Related Parties”), made purchases under the Debt Private Placement, the 2016 Equity Private Placement, and the 2017 Equity Private Placement on the same terms and conditions as offered to other investors. Prior to the IPO, Related Parties purchased $ 1,413,140 2,030,000

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	Note 14 – Commitments and Contingencies In the normal course of business, from time-to-time, the Company may become subject to claims in legal proceedings. Legal proceedings are subject-to inherent uncertainties, and an unfavorable outcome could include monetary damages, and in such event, could result in a material adverse impact on the Company's business, financial position, results of operations, or cash flows. Screen Media is contingently liable for a standby letter of credit in connection with an office lease agreement in the amount of $ 129,986 Year Ended December 31, Amount Remainder of 2018 $ 302,563 2019 417,206 2020 71,043 $ 790,812 Rent expense recorded in the condensed consolidated statements of operations for the three months ended March 31, 2018 and 2017 was $ 105,462 0

Segment Reporting

Segment Reporting	3 Months Ended
	Mar. 31, 2018
Segment Reporting [Abstract]
Segment Reporting Disclosure [Text Block]	Note 15 – Segment Reporting The Company’s reportable segments have been determined based on the distinct nature of its operations, the Company's internal management structure, and the financial information that is evaluated regularly by the Company's chief operating decision maker. The Company operates in one reportable segment, the production and distribution of video content, and currently operates in the United States and internationally. The Company has entered into a distribution agreement with a company located in the United States that provides for the distribution of an episodic television series in Europe. With the acquisition of Screen Media, the Company now has presence in over 56 countries worldwide. Three Months Ended March 31, 2018 2017 United States $ 5,965,093 $ 1,417,098 Canada 4,462 - Europe 17,058 - Other foreign 47,681 - $ 6,034,294 $ 1,417,098 One customer represented 19 74 1.2 1.1 17 11 1.0 0.2 10 Accounts receivable due from one customer was approximately 36 58 3.2 4.8 23 2.1 10

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2018
Subsequent Events [Abstract]
Subsequent Events [Text Block]	Note 16 – Subsequent Events Commercial Loan On April 27, 2018, the Company closed on the Commercial Loan. The Commercial Loan provides the Company both a term loan facility and a revolving line of credit facility totaling $ 7.5 5.0 5.75 The revolving line of credit of $ 2.5 2.2 Repurchase Program On March 27, 2018, the board of directors of the Company approved a stock repurchase program (the “Repurchase Program”) that enables the Company to repurchase up to $ 5 Under the Repurchase Program, the Company may purchase its shares of Class A common stock through various means, including open market transactions, privately negotiated transactions, tender offers or any combination thereof. The number of shares repurchased and the timing of repurchases will depend on a number of factors, including, but not limited to, stock price, trading volume and general market conditions, along with our working capital requirements, general business conditions and other factors. The Repurchase Program may be modified, suspended or terminated at any time by the Company’s board of directors. Repurchases under the Repurchase Program will be funded from the Company’s existing cash and cash equivalents or future cash flow and equity or debt financings. As of May 9, 2018, the Company has repurchased, subject to the maximum amounts permitted under the Act, 33,707

Summary of Significant Accoun23

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2018
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“GAAP”) and applicable rules and regulations of the Securities and Exchange Commission regarding interim financial reporting. Certain information and note disclosures normally included in the financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. The condensed consolidated balance sheet as of December 31, 2017 included herein was derived from the audited financial statements as of that date, but does not include all disclosures, including notes, required by GAAP. The unaudited condensed consolidated interim financial statements include the accounts of the Company and its wholly-owned subsidiaries. All intercompany balances and transactions have been eliminated in consolidation. In the opinion of management, the accompanying unaudited interim condensed consolidated financial statements reflect all adjustments, consisting only of normal recurring adjustments, necessary to present fairly the financial position of the Company at March 31, 2018 and the results of its operations for the three months ended March 31, 2018 and 2017. The results of operations of any interim period are not necessarily indicative of the results of operations to be expected for the full fiscal year. These condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and accompanying notes included in the Company’s report on Form 10-K for the years ended December 31, 2017 and 2016.
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 and the reported amounts of revenue and expense during the reporting periods. The Company’s significant estimates include those related to revenue recognition, accounts receivable allowances, intangible assets, share-based compensation expense, income taxes and amortization of programming and film library costs. Actual results could differ from those estimates.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents Cash and cash equivalents include highly liquid investments with original maturities of three months or less and consist primarily of money market funds. Such investments are stated at cost, which approximates fair value.
Fair Value Measurement, Policy [Policy Text Block]	Fair Value Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. To increase the comparability of fair value measurements, a three-tier fair value hierarchy, which prioritizes the inputs used in the valuation methodologies, is as follows: Level 1—Valuations based on quoted prices for identical assets and liabilities in active markets. Level 2—Valuations based on observable inputs other than quoted prices included in Level 1, such as quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable market data. Level 3—Valuations based on unobservable inputs reflecting our own assumptions. These valuations require significant judgment and estimates. At March 31, 2018 and December 31, 2017, the fair value of the Company’s financial instruments including cash and cash equivalents, accounts receivable, accounts payable and accrued expenses, accrued programming costs, film library acquisition costs and accrued participation costs, approximated their carrying value due to the short-term nature of these instruments.
Trade and Other Accounts Receivable, Policy [Policy Text Block]	Accounts Receivable Accounts receivable are stated at the amounts management expects to collect and are subsequently stated net of allowance for uncollectible accounts and video returns. An allowance for doubtful accounts is recorded based on a combination of historical experience, aging analysis and information on specific accounts. Account balances are written off against the allowance after all means of collections have been exhausted and the potential for recovery is considered remote. Accounts are considered past due or delinquent based on contractual terms and how recently payments have been received. Estimated losses resulting from uncollectible accounts are reported as bad debt expense in the consolidated statements of operations. At March 31, 2018 and December 31, 2017, accounts receivable is presented net of allowance for doubtful accounts and video returns of $ 636,801 87,632
Inventory, Policy [Policy Text Block]	Inventory Inventory consists of DVD films held for resale to wholesale and retail customers. Inventory is stated at the lower of cost or market. Cost is determined by the first-in, first-out (FIFO) method. Market value is based on net realizable value. When the net realizable value falls below its cost, a provision for write-downs is recorded.
Research, Development, and Computer Software, Policy [Policy Text Block]	Programming Costs Programming costs include the unamortized costs of completed, in-process, or in-development long-form and short-form video content. For video content, the Company’s capitalized costs include all direct production and financing costs, capitalized interest when applicable, and production overhead. The costs of producing video content are amortized using the individual-film-forecast method. These costs are amortized in the proportion that current period’s revenue bears to management’s estimate of ultimate revenue expected to be recognized from each production. For an episodic television series, the period over which ultimate revenue is estimated cannot exceed ten years following the date of delivery of the first episode, or, if still in production, five years from the date of delivery of the most recent episode, if later. Programming costs are stated at the lower of amortized cost or estimated fair value. The valuation of programming costs is reviewed on a title-by-title basis, when an event or change in circumstances indicates that the fair value may be less than its unamortized cost and the valuation is based on a discounted cash flows (“DCF”) methodology with assumptions for cash flows. Key inputs employed in the DCF methodology include estimates of a program’s ultimate revenue and costs as well as a discount rate. The discount rate utilized in the DCF is based on the weighted average cost of capital of the Company plus a risk premium representing the risk associated with producing a particular program. The Company performs an annual impairment analysis for unamortized programming costs. An impairment charge is recorded in the amount by which the unamortized costs exceed the estimated fair value. Estimates of future revenue involve measurement uncertainties and it is therefore possible that reductions in the carrying value of programming costs may be required as a consequence of changes in management’s future revenue estimates. Included in cost of revenue in the condensed consolidated statements of operations for the three months ended March 31, 2018 and 2017 is amortization of programming costs totaling $ 770,401 474,206
Film Costs, Policy [Policy Text Block]	Film Library The film library represents the cost of acquiring film distribution rights and related acquisition and accrued participation costs. The film library is amortized using the individual-film-forecast-computation method. Film library is stated at the lower of unamortized cost or fair value. Amortization is based upon management’s best estimate of total future, or ultimate revenue. Amortization is adjusted when necessary to reflect increases or decreases in forecasted ultimate revenues. Ultimate revenue time frame is determined based on the term of the related acquisition agreement. The Company generally acquires distribution rights covering periods of ten or more years. Included in cost of revenue in the condensed consolidated statements of operations for the three-month periods ended March 31, 2018 and 2017, is amortization of film library totaling $ 1,454,140 0
Popcornflix Film Rights and Other Assets, Policy [Policy Text Block]	Popcornflix Film Rights and Other Assets Popcornflix film rights and other assets represents the direct-to-consumer online video service and application platform comprised of five ad-supported networks with rights to over 3,000 films and approximately 60 television series. Popcornflix is an indefinite-lived intangible and is not subject to amortization but is subject to an annual impairment analysis. For the three months ended March 31, 2018 and 2017, there was no impairment charge recorded.
Income Tax, Policy [Policy Text Block]	Income Taxes The Company was formed on May 4, 2016 as a Sub-Chapter C corporation for federal and state tax purposes. As such, the Company filed its first tax return for the year ended December 31, 2016. CSS Productions has elected to be treated as a partnership for federal and state income tax purposes and, accordingly, no provision is made for income taxes for the taxable income included in the Company’s condensed consolidated results of operations. CSS Productions has not been audited by the taxing authorities since its formation. If taxable income is adjusted as a result of an audit, then CSS Productions may be required to make distributions to satisfy its members’ tax obligations. Any such distributions would not be made from, or be the responsibility of, the Company. The Company records income taxes under the asset and liability method. Deferred tax assets and liabilities are recognized for future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred taxes are also recognized for operating losses that are available to offset future taxable income. A valuation allowance is established, when necessary, to reduce deferred tax assets to the amount expected to be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be realized or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company accounts for uncertain tax positions in accordance with the authoritative guidance issued by the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 740: Income Taxes The Company includes interest and penalties related to its uncertain tax positions as part of income tax expense within its condensed consolidated statements of operations. At March 31, 2018 and 2017, the Company did not have any unrecognized tax benefits or liabilities.
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]	Long-Lived Assets The Company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. If the sum of the expected future cash flows, undiscounted and without interest, is less than the carrying amount of the asset, an impairment loss is recognized as the amount by which the carrying amount of the asset exceeds its fair value.
Film Library Acquisition Obligations, Policy [Policy Text Block]	Film Library Acquisition Obligations Film library acquisition obligations represent amounts due in connection with the Company acquiring film distribution rights. Pursuant to the film distribution rights agreements, the Company’s right to distribute films may revert to the licensor in the event that the Company is unable to satisfy its financial obligations with respect to the acquisition of the related distribution rights.
Participation Costs, Policy [Policy Text Block]	Accrued Participation Costs The Company accrues for participation costs due to production companies and producers based on the respective agreements. Amounts due to production companies and producers are calculated based on gross revenue for each film after exceeding certain minimum targets. In addition, the Company must recoup its original investment in each film before such payments are due. Accrued participation costs are capitalized and amortized as part of the film library.
Revenue Recognition, Policy [Policy Text Block]	Revenue Recognition Revenue from online digital distribution and VOD platforms are recorded when monthly activity is reported by advertisers. For theatrical releases, revenue is recorded after the theatrical release date and when box office proceeds reports are received. Revenue generated under the distribution agreement with A Sharp, Inc., d/b/a A Plus (“A Plus”) is reported on a net basis as the Company earns a commission on the distribution of A Plus’ content (see Note 13). Revenue from all digital media distribution is included in online networks in the accompanying condensed consolidated statements of operations. The Company licenses and distributes multi-film packages to its customers. Revenue from multi-film sales is allocated on a per title basis and recognized upon initial availability for exploitation by customers. In addition, the Company distributes DVDs and similar media to its customers. The Company recognizes revenue upon shipment of DVD units or similar media units to its customers. Provision for future returns and other allowances are established based upon historical experience. Revenue from the distribution of multi-film packages and DVDs and similar media is included in television and film distribution in the accompanying condensed consolidated statements of operations. The Company recognizes revenue from the production and distribution of television programs and short-form video content in accordance with Accounting Standards Codification Topic 926: Entertainment – Films Cash advances received by the Company are recorded as deferred revenue until all the conditions of revenue recognition have been met.
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	Share-Based Payments The Company accounts for share-based payments in accordance with ASC 718: Share-based Compensation The Company estimates the fair value of share-based instruments using the Black-Scholes option-pricing model. All share-based awards are fulfilled with new shares of Class A common stock. For the three months ended March 31, 2018 and 2017, share-based awards were issued to non-employee directors and individuals for services rendered and were recorded at fair value.
Advertising Costs, Policy [Policy Text Block]	Advertising Costs Generally, advertising costs are expensed as incurred except for the advertising costs associated with the Company’s theatrically released titles which the Company is obligated to make reimbursements for. The expense recorded in the condensed consolidated statements of operations for the three months ended March 31, 2018 and 2017 was $ 224,442 0 Advertising expenditures for DVD releases are expensed when incurred, which is typically upon the release of the title. The expense recorded in the condensed consolidated statements of operations for the three months ended March 31, 2018 and 2017 was $ 1,435 0
Earnings Per Share, Policy [Policy Text Block]	Earnings Per Share Basic net loss per common share is computed based on the weighted average number of shares of all classes of common stock outstanding. Diluted earnings per common share is computed based on the weighted average number of common shares outstanding increased, when applicable, by dilutive common stock equivalents, comprised of Class W warrants, Class Z warrants and stock options outstanding. In computing the effect of dilutive common stock equivalents, the Company uses the treasury stock method to calculate the related incremental shares. In applying the treasury stock method, prior to its IPO the Company used a share price of $ 12
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Concentration of Credit Risk The Company maintains cash balances at its bank. Accounts for each entity are insured by the Federal Deposit Insurance Corporation subject to certain limitations. At various times the Company’s cash in bank balances exceed the federally insured limits. The uninsured balance at March 31, 2018 and December 31, 2017 was $ 1,074,010 1,422,001 Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash in bank, revenue and accounts receivable. For the three months ended March 31, 2018, the Company had three customers, which accounted for 44 19 59 36 86 73 58
Reclassification, Policy [Policy Text Block]	Reclassification Certain prior year balances have been reclassified to conform to the current year presentation. In the condensed consolidated statements of operations, prior year revenue has been presented in a manner more representative of the Company’s current revenue streams. These reclassifications have no effect on previously reported net loss.

Share-Based Compensation (Table

Share-Based Compensation (Tables)	3 Months Ended
	Mar. 31, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Share-based Compensation, Stock Options, Activity [Table Text Block]	Stock options activity as of March 31, 2018 is as follows: Number of Stock Weighted Average Weighted Aggregate Total outstanding at December 31, 2017 690,000 $ 7.61 4.32 $ 1,079,500 Options granted 10,000 9.22 4.77 - Options exercised - - - - Actual options forfeited - - - - Options expired - - - - Total outstanding at March 31, 2018 700,000 $ 7.63 4.08 $ 189,101 Total exercisable at March 31, 2018 271,252 $ 6.93 3.85 $ 117,543 Total unvested at March 31, 2018 428,748 $ 8.08 4.23 $ 71,558 Total vested or expected to vest - March 31, 2018 700,000 $ 7.63 4.08 $ 189,101
Schedule of Nonvested Share Activity [Table Text Block]	The following table summarizes unvested stock options as of March 31, 2018: Number of Stock Weighted Average Total unvested - December 31, 2017 490,415 $ 7.96 Granted 10,000 9.22 Vested (71,665) 7.47 Cancellations - - Total unvested - March 31, 2018 428,750 $ 8.08
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	Assumptions used in calculating the fair value of the stock options granted during 2018 and 2017 using the Black-Scholes valuation model are summarized below: Three Months Ended March 31, Weighted Average Assumptions: 2018 2017 Expected dividend yield 0.0 % 0.0 % Expected equity volatility 57.2 % 57.0 % Expected term (years) 2.57 2.34 Risk-free interest rate 2.05 % 1.9 % Exercise price per stock option $ 7.63 $ 6.83 Market price per share $ 6.95 $ 5.78 Weighted average fair value per stock option $ 3.35 $ 2.64

Earnings Per Share (Tables)

Earnings Per Share (Tables)	3 Months Ended
	Mar. 31, 2018
Earnings Per Share [Abstract]
Schedule of Weighted Average Number of Shares [Table Text Block]	A reconciliation of shares used in calculating basic and diluted per share data is as follows: Three Months Ended March 31, 2018 2017 Basic weighted-average shares outstanding 11,609,992 9,066,034 Effect of dilutive securities: Assumed issuance of shares from exercise of stock options (a) - - Assumed issuance of shares from exercise of warrants (a) - - Diluted weighted-average shares outstanding 11,609,992 9,066,034 (a) The additional shares from the exercise of stock options and warrants for the three month periods ended March 31, 2018 and 2017 are anti-dilutive in nature, and as a result are excluded from the determination of diluted weighted-average shares outstanding.

Programming Costs (Tables)

Programming Costs (Tables)	3 Months Ended
	Mar. 31, 2018
Research and Development [Abstract]
Programming Costs Net [Table Text Block]	Programming costs, net of amortization, consists of the following: March 31, December 31, 2018 2017 Released, net of accumulated amortization of $7,495,763 and $6,725,362, respectively $ 6,297,999 $ 6,218,499 In production 15,679 12,784 In development 1,555,763 1,419,862 $ 7,869,441 $ 7,651,145

Film Library (Tables)

Film Library (Tables)	3 Months Ended
	Mar. 31, 2018
Disclosure of Film Library [Abstract]
Schedule of Finite-Lived Intangible Assets [Table Text Block]	Film library costs, net of amortization, consists of the following: March 31, December 31, 2018 2017 Acquisition costs $ 24,344,359 24,034,514 Accumulated amortization (2,086,299) (1,378,869) Net film library costs $ 22,258,060 22,655,645

Income Taxes (Tables)

Income Taxes (Tables)	3 Months Ended
	Mar. 31, 2018
Income Tax Disclosure [Abstract]
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	The Company’s current and deferred income tax provision are as follows: Three Months Ended March 31, 2018 2017 Current provision: Federal $ - $ - States 41,000 - Total current provision 41,000 - Deferred provision: Federal 251,000 168,000 States 44,000 31,000 Total deferred provision 295,000 199,000 Total provision for income taxes $ 336,000 $ 199,000
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	Deferred income taxes reflect the temporary differences between the financial statement carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes, adjusted by the relevant tax rate. The components of deferred tax assets and liabilities are as follows: March 31, 2018 December 31, 2017 Deferred tax assets: Net operating loss carry-forwards $ 96,000 $ 318,000 Acquisition-related costs 603,000 584,000 Film library 371,000 371,000 Total deferred tax assets 1,070,000 1,273,000 Deferred tax liabilities: Programming costs 1,454,000 1,389,000 Other assets 168,000 141,000 Total deferred tax liabilities 1,622,000 1,530,000 Net deferred tax liability $ 552,000 $ 257,000

Commitments and Contingencies (

Commitments and Contingencies (Tables)	3 Months Ended
	Mar. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	Screen Media leases its office facilities under the terms of a non-cancelable operating lease agreement that expires on February 28, 2020. Minimum annual rental commitments under the lease are as follows: Year Ended December 31, Amount Remainder of 2018 $ 302,563 2019 417,206 2020 71,043 $ 790,812

Segment Reporting (Tables)

Segment Reporting (Tables)	3 Months Ended
	Mar. 31, 2018
Segment Reporting [Abstract]
Schedule of Revenue by Major Customers by Reporting Segments [Table Text Block]	Gross revenue by geographic location, based on the location of the customers for the three months ended March 31, 2018 and 2017, is as follows: Three Months Ended March 31, 2018 2017 United States $ 5,965,093 $ 1,417,098 Canada 4,462 - Europe 17,058 - Other foreign 47,681 - $ 6,034,294 $ 1,417,098

The Company, Description of B31

The Company, Description of Business, Initial Public Offering and Acquisition (Details Textual) - USD ($)	Nov. 03, 2017	Aug. 17, 2017	Jun. 30, 2017	May 31, 2016	Mar. 31, 2018	Mar. 31, 2017
Stock Issued During Period, Shares, New Issues		2,241,983
Repayments of Notes Payable		$ 4,100,000
Repayments of Lines of Credit		4,500,000			$ 0	$ 980,000
Class of Warrant or Right, Number of Securities Called by Warrants or Rights			50,000
Class of Warrant or Right, Exercise Price of Warrants or Rights			$ 12
Common Class A [Member]
Stock Issued During Period, Value, New Issues		$ 30,000,000
Stock Issued During Period, Shares, New Issues		2,500,000	50,000
Shares Issued, Price Per Share		$ 12			$ 12
Gross Proceeds From Issuance Of Common Stock		$ 26,900,000
Proceeds from Issuance of Common Stock		$ 24,000,000			$ 487,500
Class of Warrant or Right, Number of Securities Called by Warrants or Rights					50,000
Common Class A [Member] | screen Media Ventures, LLC [Member]
Payments to Acquire Businesses, Gross	$ 4,900,000
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable	$ 35,000
Common Class B [Member] | Chicken Soup for the Soul, LLC [Member]
Stock Issued During Period, Shares, Purchase of Assets				8,600,568
Common Class B [Member] | Trema, LLC [Member]
Stock Issued During Period, Shares, Purchase of Assets				159,432
Selling Stockholder Shares [Member]
Stock Issued During Period, Shares, New Issues		258,017
Class Z Warrant [Member] | screen Media Ventures, LLC [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	50,000
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 12

Summary of Significant Accoun32

Summary of Significant Accounting Policies (Details Textual) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017	Aug. 17, 2017
Cost of Revenue	$ 3,103,062	$ 474,206
Cash, Uninsured Amount	1,074,010		$ 1,422,001
Provision for Doubtful Accounts	87,632	0
Amortization of Intangible Assets	1,454,140	0
Theatrically Released Titles [Member]
Advertising Expense	224,442	0
DVD Releases [Member]
Advertising Expense	$ 1,435	$ 0
Sales Revenue, Net [Member]
Concentration Risk, Percentage	10.00%
Sales Revenue, Net [Member] | Customer Concentration Risk [Member]
Concentration Risk, Percentage	44.00%	86.00%
Sales Revenue, Net [Member] | Customer Concentration Risk [Member] | Major Customer [Member]
Concentration Risk, Percentage	19.00%
Accounts Receivable [Member]
Cost of Revenue	$ 770,401	$ 474,206
Concentration Risk, Percentage	10.00%
Allowance for Doubtful Accounts Receivable	$ 636,801		$ 597,665
Provision for Doubtful Accounts	$ 87,632	$ 0
Accounts Receivable [Member] | Customer Concentration Risk [Member]
Concentration Risk, Percentage	59.00%		73.00%
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Major Customer [Member]
Concentration Risk, Percentage	36.00%		58.00%
Common Class A [Member]
Shares Issued, Price Per Share	$ 12			$ 12

Share-Based Compensation (Detai

Share-Based Compensation (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Stock Options, Total unvested at March 31, 2018	428,750		490,415
Weighted Average Exercise Price, beginning of the period	$ 7.96
Weighted Average Exercise Price, granted	3.35	$ 2.64
Weighted Average Exercise Price, end of the period	$ 8.08		$ 7.96
Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Stock Options, Total outstanding at the beginning of the period	690,000
Number of Stock Options, Options granted	10,000
Number of Stock Options, Options exercised	0
Number of Stock Options, Actual options forfeited	0
Number of Stock Options, Options expired	0
Number of Stock Options, Total outstanding at the end of the period	700,000		690,000
Number of Stock Options, Total exercisable at March 31, 2018	271,252
Number of Stock Options, Total unvested at March 31, 2018	428,748
Number of Stock Options, Total vested or expected to vest - March 31, 2018	700,000
Weighted Average Exercise Price, beginning of the period	$ 7.61
Weighted Average Exercise Price, granted	9.22
Weighted Average Exercise Price, end of the period	7.63		$ 7.61
Weighted Average Exercise Price, Total exercisable at March 31, 2018	6.93
Weighted Average Exercise Price, Total unvested at March 31, 2018	8.08
Weighted Average Exercise Price, Total vested or expected to vest - March 31, 2018	$ 7.63
Weighted Average Remaining Contract Term, Total outstanding	4 years 29 days		4 years 3 months 25 days
Weighted Average Remaining Contract Term, Options granted	4 years 9 months 7 days
Weighted Average Remaining Contract Term, Total exercisable at March 31, 2018	3 years 10 months 6 days
Weighted Average Remaining Contract Term, Total unvested at March 31, 2018	4 years 2 months 23 days
Weighted Average Remaining Contract Term, Total vested or expected to vest - March 31, 2018	4 years 29 days
Aggregate Intrinsic Value, Total outstanding Balance	$ 189,101		$ 1,079,500
Aggregate Intrinsic Value, Options granted	0
Aggregate Intrinsic Value, Total exercisable at March 31, 2018	117,543
Aggregate Intrinsic Value, Total unvested at March 31, 2018	71,558
Aggregate Intrinsic Value, Total vested or expected to vest - March 31, 2018	$ 189,101

Share-Based Compensation (Det34

Share-Based Compensation (Details 1)	3 Months Ended
	Mar. 31, 2018$ / sharesshares
Number of Stock Options, Total unvested - December 31, 2017 | shares	490,415
Number of Stock Options, Granted | shares	10,000
Number of Stock Options, Vested | shares	(71,665)
Number of Stock Options, Cancellations | shares	0
Number of Stock Options, Total unvested - March 31, 2018 | shares	428,750
Weighted Average Exercise Price, beginning of the period | $ / shares	$ 7.96
Weighted Average Exercise Price, Granted | $ / shares	9.22
Weighted Average Exercise Price, Vested | $ / shares	7.47
Weighted Average Exercise Price, Cancellations | $ / shares	0
Weighted Average Exercise Price, end of the period | $ / shares	$ 8.08

Share-Based Compensation (Det35

Share-Based Compensation (Details 2) - $ / shares	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Valuation assumptions:
Expected dividend yield	0.00%	0.00%
Expected equity volatility	57.20%	57.00%
Expected term (years)	2 years 6 months 25 days	2 years 4 months 2 days
Risk-free interest rate	2.05%	1.90%
Exercise price per stock option	$ 7.63	$ 6.83
Market price per share	6.95	5.78
Weighted average fair value per stock option	$ 3.35	$ 2.64

Share-Based Compensation (Det36

Share-Based Compensation (Details Textual) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Jan. 31, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated Share-based Compensation Expense	$ 254,195	$ 132,785
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options	$ 1,541,734
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Number of Shares	271,252	44,221
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	1,000,000					1,250,000
Scenario, Forecast [Member] | Equity Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated Share-based Compensation Expense			$ 343,872	$ 510,278	$ 687,584
Straight-line [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated Share-based Compensation Expense	$ 229,195	$ 116,600
Management [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated Share-based Compensation Expense	$ 25,000	$ 16,185

Earnings Per Share (Details)

Earnings Per Share (Details) - shares		3 Months Ended
		Mar. 31, 2018	Mar. 31, 2017
Basic weighted-average shares outstanding		11,609,992	9,066,034
Effect of dilutive securities:
Assumed issuance of shares from exercise of stock options	[1]	0	0
Assumed issuance of shares from exercise of warrants	[1]	0	0
Diluted weighted-average shares outstanding		11,609,992	9,066,034
[1]	(a) The additional shares from the exercise of stock options and warrants for the three month periods ended March 31, 2018 and 2017 are anti-dilutive in nature, and as a result are excluded from the determination of diluted weighted-average shares outstanding.

Programming Costs (Details)

Programming Costs (Details) - USD ($)	Mar. 31, 2018	Dec. 31, 2017
Programming Costs [Line Items]
Released, net of accumulated amortization of $7,495,763 and $6,725,362, respectively	$ 6,297,999	$ 6,218,499
In production	15,679	12,784
In development	1,555,763	1,419,862
Capitalized Computer Software, Net	$ 7,869,441	$ 7,651,145

Programming Costs (Details) (Pa

Programming Costs (Details) (Parenthetical) - USD ($)	Mar. 31, 2018	Dec. 31, 2017
Programming Costs [Line Items]
Capitalized Computer Software, Accumulated Amortization	$ 7,495,763	$ 6,725,362

Film Library (Details)

Film Library (Details) - USD ($)	Mar. 31, 2018	Dec. 31, 2017
Acquisition costs	$ 24,344,359	$ 24,034,514
Accumulated amortization	(2,086,299)	(1,378,869)
Net film library costs	$ 22,258,060	$ 22,655,645

Film Library (Details Textual)

Film Library (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Cost of Services, Amortization	$ 1,454,140	$ 0
Film Libraries [Member]
Cost of Services, Amortization	$ 707,430	$ 0

Intangible Asset - Video Cont42

Intangible Asset - Video Content License (Details Textual) - USD ($)	Mar. 31, 2018	Dec. 31, 2017
Intangible Assets, Net (Excluding Goodwill)	$ 5,000,000	$ 5,000,000

Senior Secured Revolving Line43

Senior Secured Revolving Line of Credit and Senior Secured Notes Payable (Details Textual) - USD ($)	May 12, 2016	Aug. 23, 2017	Aug. 17, 2017	Jun. 30, 2017	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017	May 31, 2017
Class of Warrant or Right, Number of Securities Called by Warrants or Rights				50,000
Class of Warrant or Right, Exercise Price of Warrants or Rights				$ 12
Warrants Not Settleable in Cash, Fair Value Disclosure	$ 424,025				$ 1,079,360
Amortization of Debt Discount (Premium)					0	$ 364,311
Line of Credit Facility, Maximum Borrowing Capacity					$ 1,700,000
Warrants Expiration Date					May 12, 2021
Repayments of Lines of Credit			$ 4,500,000		$ 0	980,000
Long-term Line of Credit					1,700,000		$ 1,500,000
Revolving Credit Facility [Member]
Amortization of Debt Discount (Premium)						81,045
Amortization of Debt Issuance Costs						1,422
Line of Credit Facility, Maximum Borrowing Capacity	$ 4,500,000
Line of Credit Facility, Interest Rate During Period	5.00%
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage	0.75%
Repayments of Lines of Credit		$ 4,500,000
Interest Paid					$ 21,555	38,520
Class W warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights	157,500							460,000
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 7.50							$ 7.50
Class Z warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights				30,618
Class of Warrant or Right, Exercise Price of Warrants or Rights				$ 12
Senior Notes [Member]
Debt Instrument, Face Amount								$ 5,000,000
Debt Instrument, Interest Rate, Stated Percentage								5.00%
Debt Conversion, Original Debt, Amount				$ 918,000
Debt Conversion, Converted Instrument, Shares Issued				102,060
Debt Instrument, Convertible, Conversion Price				$ 9
Amortization of Debt Discount (Premium)						283,266
Amortization of Debt Issuance Costs						20,454
Debt Instrument, Periodic Payment, Interest						$ 41,789

Stockholders' Equity (Details T

Stockholders' Equity (Details Textual) - USD ($)	1 Months Ended			3 Months Ended		6 Months Ended	7 Months Ended	12 Months Ended
	Aug. 17, 2017	Jun. 30, 2017	May 31, 2016	Mar. 31, 2018	Mar. 31, 2017	Nov. 30, 2016	May 31, 2017	May 31, 2017	Dec. 31, 2017
Preferred Stock, Par or Stated Value Per Share				$ 0.0001					$ 0.0001
Preferred Stock, Shares Authorized				10,000,000					10,000,000
Proceeds from Issuance of Private Placement				$ 0	$ 925,662
Stock Issued During Period, Shares, New Issues	2,241,983
Class of Warrant or Right, Number of Securities Called by Warrants or Rights		50,000
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 12
Shareholders' Equity and Warrants, Fair Value Disclosure		$ 625,500
Two Thousand Sixteen Equity Private Placement [Member]
Sale of Stock, Number of Shares Issued in Transaction						17,096
Proceeds from Issuance of Private Placement						$ 1,025,760
Class of Warrant or Right, Number of Securities Called by Warrants or Rights						51,288
Class of Warrant or Right, Exercise Price of Warrants or Rights							$ 7.50	$ 7.50
Class of Warrant or Right, Expiration Date								Jun. 30, 2021
Sale of Stock, Price Per Share							$ 60	$ 60
Two Thousand Seventeen Equity Private Placement [Member]
Sale of Stock, Number of Shares Issued in Transaction							15,011
Proceeds from Issuance of Private Placement							$ 975,710
Class of Warrant or Right, Number of Securities Called by Warrants or Rights							45,034	45,034
Class of Warrant or Right, Exercise Price of Warrants or Rights							$ 7.50	$ 7.50
Class of Warrant or Right, Expiration Date							Jun. 30, 2021
Sale of Stock, Price Per Share							$ 65	$ 65
Common Class A [Member]
Common Stock, Par or Stated Value Per Share				$ 0.0001					$ 0.0001
Common Stock, Shares Authorized				70,000,000					70,000,000
Common Stock, Shares, Outstanding				3,750,554					3,746,054
Stock Issued During Period, Shares, New Issues	2,500,000	50,000
Class of Warrant or Right, Number of Securities Called by Warrants or Rights				50,000
Proceeds from Issuance of Common Stock	$ 24,000,000			$ 487,500
Common Class A [Member] | Two Thousand Sixteen Equity Private Placement [Member]
Stock Issued During Period, Shares, New Issues						170,960
Common Class A [Member] | Two Thousand Seventeen Equity Private Placement [Member]
Stock Issued During Period, Shares, New Issues							150,112
Common Class A [Member] | Other Party [Member]
Stock Issued During Period, Shares, New Issues				55,000
Common Class B [Member]
Common Stock, Par or Stated Value Per Share				$ 0.0001					$ 0.0001
Common Stock, Shares Authorized				20,000,000					20,000,000
Common Stock, Shares, Outstanding				7,859,438					7,863,938
Common Class B [Member] | Chicken Soup for the Soul, LLC [Member]
Stock Issued During Period, Shares, Purchase of Assets			8,600,568
Common Class B [Member] | Trema, LLC [Member]
Stock Issued During Period, Shares, Purchase of Assets			159,432

Income Taxes (Details)

Income Taxes (Details) - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Current provision:
Federal	$ 0	$ 0
States	41,000	0
Total current provision	41,000	0
Deferred provision:
Federal	251,000	168,000
States	44,000	31,000
Total deferred provision	295,000	(147,000)
Total provision for income taxes	$ 336,000	$ 199,000

Income Taxes (Details 1)

Income Taxes (Details 1) - USD ($)	Mar. 31, 2018	Dec. 31, 2017
Deferred tax assets:
Net operating loss carry-forwards	$ 96,000	$ 318,000
Acquisition-related costs	603,000	584,000
Film library	371,000	371,000
Total deferred tax assets	1,070,000	1,273,000
Deferred tax liabilities:
Programming costs	1,454,000	1,389,000
Other assets	168,000	141,000
Total deferred tax liabilities	1,622,000	1,530,000
Net deferred tax liability	$ 552,000	$ 257,000

Income Taxes (Details Textual)

Income Taxes (Details Textual)	3 Months Ended	12 Months Ended
	Mar. 31, 2018	Dec. 31, 2018
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Amortization, Percent	35.00%
Scenario, Plan [Member]
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Amortization, Percent		21.00%

Related Party Transactions (Det

Related Party Transactions (Details Textual) - USD ($)	1 Months Ended	3 Months Ended
	May 31, 2016	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017	Sep. 30, 2016	Mar. 31, 2016
Related Party Transaction [Line Items]
Management Fee Expense, Percenatge						5.00%
License Costs		$ 571,395	$ 141,710
Prepaid Distribution Costs		1,846,529		$ 1,892,806
Sales Revenue, Goods, Net		5,713,945	1,417,098
Proceeds from Issuance of Private Placement		0	$ 925,662
Due from Affiliates		6,003,404		6,128,629
Video Content [Member]
Related Party Transaction [Line Items]
Net Distribution Fee, Percentage			30.00%
Editorial Content [Member]
Related Party Transaction [Line Items]
Net Distribution Fee, Percentage			5.00%
Online [Member]
Related Party Transaction [Line Items]
Sales Revenue, Goods, Net		661,866	$ 86,310
A Sharp Inc [Member]
Related Party Transaction [Line Items]
Prepaid Distribution Costs			$ 3,000,000
A Sharp Inc [Member] | Video Content [Member]
Related Party Transaction [Line Items]
Net Distribution Fee, Percentage			40.00%
A Sharp Inc [Member] | Editorial Content [Member]
Related Party Transaction [Line Items]
Net Distribution Fee, Percentage			15.00%
A Sharp Inc [Member] | Online [Member]
Related Party Transaction [Line Items]
Sales Revenue, Goods, Net		30,851	$ 86,310
Debt Private Placement [Member]
Related Party Transaction [Line Items]
Proceeds from Notes Payable		2,030,000
Equity Private Placement [Member]
Related Party Transaction [Line Items]
Proceeds from Issuance of Private Placement		1,413,140
Soul, LLC [Member]
Related Party Transaction [Line Items]
Management Fee Expense		285,697	70,855
Sales Commission, Percentage						20.00%
License Costs	$ 5,000,000	285,697	$ 70,855
Payments for License Fees	$ 1,500,000
Incremental Recurring License Fee, Percentage	4.00%
Marketing Support Fees, Percentage						1.00%
Soul, LLC [Member] | CSS License Note [Member]
Related Party Transaction [Line Items]
Debt Instrument, Face Amount	$ 3,500,000
Debt Instrument, Interest Rate, Stated Percentage	0.50%
Investor [Member] | A Sharp Inc [Member]
Related Party Transaction [Line Items]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners					23.00%
Third Parties [Member] | A Sharp Inc [Member]
Related Party Transaction [Line Items]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners					2.00%
Subsidiary of Soul LLC [Member] | A Sharp Inc [Member]
Related Party Transaction [Line Items]
Equity Method Investment, Ownership Percentage					75.00%
Chicken Soup for the Soul, LLC [Member]
Related Party Transaction [Line Items]
Due from Affiliates		$ 6,003,404		$ 6,128,629

Commitments and Contingencies49

Commitments and Contingencies (Details)	Dec. 31, 2017USD ($)
Remainder of 2018	$ 302,563
2,019	417,206
2,020	71,043
Operating Leases, Future Minimum Payments Due	$ 790,812

Commitments and Contingencies50

Commitments and Contingencies (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Letters of Credit Outstanding, Amount	$ 129,986		$ 129,986
Operating Leases, Rent Expense	$ 105,462	$ 0

Segment Reporting (Details)

Segment Reporting (Details) - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Revenues	$ 6,034,294	$ 1,417,098
UNITED STATES
Revenues	5,965,093	1,417,098
CANADA
Revenues	4,462	0
Europe
Revenues	17,058	0
Other foreign
Revenues	$ 47,681	$ 0

Segment Reporting (Details Text

Segment Reporting (Details Textual) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Revenues	$ 6,034,294	$ 1,417,098
Customer One [Member]
Revenues	1,200,000	1,100,000
Customer Two [Member]
Revenues	$ 1,000,000	$ 200,000
Sales Revenue, Net [Member]
Concentration Risk, Percentage	10.00%
Sales Revenue, Net [Member] | Customer One [Member]
Concentration Risk, Percentage	19.00%	74.00%
Sales Revenue, Net [Member] | Customer Two [Member]
Concentration Risk, Percentage	17.00%	11.00%
Accounts Receivable [Member]
Concentration Risk, Percentage	10.00%
Accounts Receivable [Member] | Customer One [Member]
Concentration Risk, Percentage	36.00%		58.00%
Accounts Receivable, Related Parties	$ 3,200,000		$ 4,800,000
Accounts Receivable [Member] | Customer Two [Member]
Concentration Risk, Percentage	23.00%
Accounts Receivable, Related Parties	$ 2,100,000

Subsequent Events (Details Text

Subsequent Events (Details Textual) - USD ($)	May 09, 2018	Apr. 27, 2018	Mar. 31, 2018	Mar. 31, 2017	Mar. 27, 2018	May 12, 2016
Subsequent Event [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity			$ 1,700,000
Proceeds from Lines of Credit			$ 200,000	$ 3,225,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity		$ 7,500,000
Proceeds from Lines of Credit		$ 5,000,000
Debt Instrument, Interest Rate, Stated Percentage		5.75%
Revolving Credit Facility [Member]
Subsequent Event [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity						$ 4,500,000
Revolving Credit Facility [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity		$ 2,500,000
Proceeds from Long-term Lines of Credit		$ 2,200,000
Revolving Credit Facility [Member] | Subsequent Event [Member] | Prime Rate [Member]
Subsequent Event [Line Items]
Debt Instrument, Description of Variable Rate Basis		prime rate plus 1.5%
Common Class A [Member]
Subsequent Event [Line Items]
Stock Repurchase Program, Authorized Amount					$ 5,000,000
Common Class A [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Stock Repurchased During Period, Shares	33,707