Chicken Soup for the Soul Entertainment (CSSEQ) 10-Q 14 Nov 18 2018 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2018	Nov. 12, 2018
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q3
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	Non-accelerated Filer
Trading Symbol	CSSE
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Small Business	true
Common Class A [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		3,872,689
Common Class B [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		7,817,238
Common Stock [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		11,689,927

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2018	Dec. 31, 2017
ASSETS
Cash and cash equivalents	$ 11,511,534	$ 2,172,046
Restricted cash	750,000	0
Accounts receivable, net	8,783,079	8,058,352
Prepaid expenses	425,267	228,145
Inventory, net	291,667	368,964
Intangible asset - video content license	5,000,000	5,000,000
Prepaid distribution fees	1,728,425	1,892,806
Acquired intangible assets - Pivotshare, net	4,373,139	0
Popcornflix film rights and other assets	7,174,548	7,163,943
Film library, net	25,120,465	22,655,645
Due from affiliated companies	6,713,467	6,128,629
Programming costs, net	9,767,574	7,651,145
Other assets, net	410,105	423,133
Total assets	82,049,270	61,742,808
LIABILITIES AND STOCKHOLDERS' EQUITY
Senior secured notes payable under revolving line of credit to related party	0	1,500,000
Senior secured term loan and revolving line of credit, net of unamortized deferred finance cost of $282,741 and $0, respectively	6,883,926	0
Accounts payable and accrued expenses	2,273,970	1,002,536
Accrued programming costs	0	375,761
Film library acquisition obligations	2,501,100	663,400
Accrued participation costs	1,961,384	2,620,417
Other liabilities	449,451	144,533
Deferred tax liability, net	1,112,000	257,000
Deferred revenue	634,800	515,000
Total liabilities	15,816,631	7,078,647
Commitments and contingencies
Stockholders' equity
Series A 9.75% cumulative redeemable perpetual preferred stock, $.0001 par value, liquidation preference of $25.00 per share, 10,000,000 shares authorized; 780,497 and 0 shares issued and outstanding, respectively, redemption value of $16,162,425 and $0, respectively	78	0
Additional paid-in capital	46,196,504	32,324,500
Retained earnings	20,667,619	22,338,501
Class A common stock held in treasury, at cost (74,235 shares)	(632,729)	0
Total stockholders' equity	66,232,639	54,664,161
Total liabilities and stockholders' equity	82,049,270	61,742,808
Common Class A [Member]
Stockholders' equity
Common Stock, Value, Issued	385	374
Common Class B [Member]
Stockholders' equity
Common Stock, Value, Issued	$ 782	$ 786

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Deferred Costs	$ 282,741	$ 0
Treasury Stock, Common, Shares	74,235
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	3,872,689	3,746,054
Common Stock, Shares, Outstanding	3,798,454	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	7,817,238	7,863,938
Common Stock, Shares, Outstanding	7,817,238	7,863,938
Series A Preferred Stock [Member]
Preferred Stock, Dividend Rate, Percentage	9.75%	9.75%
Preferred Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001
Preferred Stock, Liquidation Preference Per Share	$ 25	$ 25
Preferred Stock, Shares Authorized	10,000,000	10,000,000
Preferred Stock, Shares Issued	780,497	0
Preferred Stock, Shares Outstanding	780,497	0
Preferred Stock, Redemption Amount	$ 16,162,425	$ 0

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Revenue:
Online networks	$ 1,788,937	$ 48,466	$ 3,175,520	$ 398,745
Television and film distribution	2,510,462	0	7,785,427	0
Television and short-form video production	2,283,933	0	4,719,214	1,859,536
Total revenue	6,583,332	48,466	15,680,161	2,258,281
Less: returns and allowances	(107,300)	0	(553,294)	0
Net revenue	6,476,032	48,466	15,126,867	2,258,281
Cost of revenue (including $1,033,983 and $0 of non-cash amortization of film library for the three months ended September 30, 2018 and 2017, respectively, and $3,656,515 and $0 for the nine months ended September 30, 2018 and 2017, respectively)	2,471,135	0	7,362,613	794,923
Gross profit	4,004,897	48,466	7,764,254	1,463,358
Operating expenses:
Selling, general and administrative (including $243,592 and $182,581 of non-cash share-based compensation expense for the three months ended September 30, 2018 and 2017, respectively, and $736,792 and $474,772) for the nine months ended September 30, 2018 and 2017, respectively)	2,082,794	690,676	6,371,237	1,505,589
Amortization	138,551	0	164,619	0
Management and license fees	647,602	4,846	1,512,687	225,828
Total operating expenses	2,868,947	695,522	8,048,543	1,731,417
Operating income (loss)	1,135,950	(647,056)	(284,289)	(268,059)
Interest income	16,856	2,559	20,477	2,568
Interest expense	(133,121)	(124,142)	(251,939)	(1,176,580)
Acquisition-related costs	(182,832)	0	(228,132)	0
Income (loss) before preferred dividends and income taxes	836,853	(768,639)	(743,883)	(1,442,071)
Provision for (benefit from) income taxes	512,000	(246,000)	927,000	(87,000)
Net income (loss) before preferred dividends	324,853	(522,639)	(1,670,883)	(1,355,071)
Preferred dividends	422,779	0	422,779	0
Net loss available to common stockholders	$ (97,926)	$ (522,639)	$ (2,093,662)	$ (1,355,071)
Net loss per common share:
Basic and diluted net loss per common share	$ (0.01)	$ (0.05)	$ (0.18)	$ (0.14)
Weighted average basic and diluted shares outstanding	11,574,088	10,411,142	11,586,212	9,549,413

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Operations (Parenthetical) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Cost, Amortization	$ 1,033,983	$ 0	$ 3,656,515	$ 0
Allocated Share-based Compensation Expense	$ 243,592	$ 182,581	$ 736,792	$ 474,772

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Cash flows from Operating Activities:
Net loss before preferred dividends	$ (1,670,883)	$ (1,355,071)
Adjustments to reconcile net loss to net cash used in operating activities:
Share-based compensation	736,792	474,772
Amortization of programming costs	1,509,217	794,923
Amortization of deferred financing costs	35,725	43,747
Amortization of debt discount	0	865,833
Amortization of leasehold improvements	39,100	0
Amortization of film library	3,656,515	0
Amortization of acquired assets	125,452	0
Loss on debt extinguishment	0	24,803
Reserve for bad debts and returns	714,506	0
Deferred income taxes	855,000	(238,000)
Changes in operating assets and liabilities:
Trade accounts receivable	(1,424,318)	(1,028,755)
Prepaid expenses and other current assets	(167,984)	(1,193,960)
Inventory	77,298	0
Programming costs	(4,001,407)	(4,294,511)
Film library	(6,121,335)	0
Popcornflix film rights and other assets	(10,605)	0
Prepaid distribution fees	164,382	(1,470,066)
Other assets	6,220	0
Accounts payable and accrued expenses	598,075	(297,948)
Film library acquisition obligations	1,837,700	0
Accrued participation costs	(659,034)	0
Other liabilities	304,918	0
Income tax payable	0	99,000
Deferred revenue	119,800	981,072
Net cash used in operating activities	(3,274,867)	(6,594,161)
Cash flows from Investing Activities:
Payment for business acquisition, net of cash acquired	40,310	0
Increase in due from affiliated companies	(584,838)	(3,671,456)
Net cash used in investing activities	(544,528)	(3,671,456)
Cash flows from Financing Activities:
Proceeds from revolving credit facility from related party	200,000	3,325,000
Repayments of revolving credit facility from related party	(1,700,000)	(6,805,000)
Proceeds from notes payable	7,500,000	2,030,000
Repayments of notes payable	0	(4,082,000)
Repayments of senior secured term loan and revolving line of credit from third party	(333,334)	0
Payment of stock issuance costs	(1,261,648)	(2,949,805)
Payment of deferred financing costs	(350,758)	0
Proceeds from issuance of Series A preferred stock	16,092,680	0
Proceeds from issuance of common stock in IPO	0	26,903,348
Common stock repurchases, held in treasury	(632,729)	0
Dividends paid to common stockholders	(5,182,549)	0
Dividends paid to preferred stockholders	(422,779)
Proceeds from issuance of common stock in private placements	0	1,413,400
Net cash provided by financing activities	13,908,883	19,834,943
Net increase in cash and cash equivalents	10,089,488	9,569,326
Cash and cash equivalents at beginning of period	2,172,046	507,247
Cash and cash equivalents at end of the period	12,261,534	10,076,573
Supplemental data:
Interest paid	111,410	289,634
Income taxes paid	0	52,000
Non-cash operating activities
Fair value of shares issued to executive producer	0	625,500
Non-cash investing activities
Fair value of 134,000 shares of 9.75% Series A cumulative preferred stock for acquisition	3,434,420	0
Fair value of 74,235 shares of Class A common stock for acquisition	731,957	0
Non-cash financing activities
Fair value of warrants issued with revolving credit facility and term notes	0	415,476
Conversion of senior secured notes payable to Class A common stock	$ 0	$ 918,000

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows (Additional Information) - USD ($)	Sep. 30, 2018	Dec. 31, 2017	Sep. 30, 2017	Dec. 31, 2016
Reconciliation of cash and cash equivalents and restricted cash per consolidated balance sheets to statements of cash flows
Cash and cash equivalents	$ 11,511,534	$ 2,172,046	$ 10,076,573
Restricted cash	750,000	0	0
Total cash, cash equivalents and restricted cash per statements of cash flows	$ 12,261,534	$ 2,172,046	$ 10,076,573	$ 507,247

Consolidated Statements of Ca_3

Consolidated Statements of Cash Flows (Parenthetical) - shares	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Series A Preferred Stock [Member]
Preferred Stock, Shares Issued	134,000	134,000
Preferred Stock, Dividend Rate, Percentage	9.75%	9.75%
Common Class A [Member]
Common Stock, Shares, Issued	74,235	74,235

The Company, Description of Bus

The Company, Description of Business, Acquisition of Pivotshare, Preferred Stock Offering, Commercial Loan, Acquisition of Screen Media and Initial Public Offering	9 Months Ended
	Sep. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	Note 1 – The Company, Description of Business, Acquisition of Pivotshare, Preferred Stock Offering, Commercial Loan, Acquisition of Screen Media and Initial Public Offering Chicken Soup for the Soul Entertainment, Inc. (the “Company”) is a Delaware corporation formed on May 4, 2016. Chicken Soup for the Soul Productions, LLC, 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 brand (the “Brand”). The Brand is owned and licensed to the Company by CSS. Chicken Soup for the Soul Holdings, LLC (“CSS Holdings”), is the parent company of CSS and the Company’s ultimate parent company. 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. 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. The Company currently operates in the United States and internationally and derives its revenue primarily in the United States. With the acquisition of Screen Media, the Company now has presence in over 56 countries worldwide. Acquisition of Pivotshare As described more fully in Note 4, on August 22, 2018, the Company acquired all the outstanding capital stock of Pivotshare, Inc. (“Pivotshare”) for approximately $258,000 in cash, the issuance of 134,000 shares of the Company’s 9.75% of 74,235 stockholders. Pivotshare is the developer and owner of a global subscription-based video on-demand service (“SVOD”) offering channels online across a variety of categories including music, sports, religion, arts and culture, lifestyle and family. In accordance with ASC 805, “ Business Combinations Preferred Stock Offering Effective June 29, 2018, the Company completed the sale of 646,497 shares of its Series A Preferred Stock at an offering price of $25.00 per share. Holders of the Series A Preferred Stock will receive cumulative cash dividends at a rate of 9.75% per annum, as and when declared by the board of directors. The Series A Preferred Stock is not convertible into common stock of the Company. If the Company liquidates, dissolves or winds up, holders of the Series A Preferred stock will have the right to receive $25.00 per share, plus any accumulated and unpaid dividends before any payment is made to the holders of the Company’s Class A and Class B common stock (Note 12). In connection with the sale, the Series A Preferred Stock was approved for listing on the Nasdaq Global Market under the symbol “CSSEP”. The sale resulted in net cash proceeds to the Company of approximately $15.2 The Company declared and paid monthly dividends of $0.2031 Commercial Loan On April 27, 2018, the Company entered into a senior secured term loan and revolving line of credit agreement (the “Commercial Loan”) with Patriot Bank, N.A. totaling $7.5 million, comprised of a $5.0 million term loan (“Term Loan”) and $2.5 million revolving line of credit (“Revolver”). The Revolver is subject to adjustment based upon eligible accounts receivable supporting such borrowing. Part of the proceeds of the Commercial Loan was used to fully repay $1.7 million of senior secured notes payable under the revolving line of credit to a related party and all associated accrued interest outstanding at the time (Note 11). As of September 30, 2018, the total principal balance outstanding under the Term Loan and Revolver is $4.6 million and $2.5 million, respectively. 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 million in cash and the issuance of 35,000 shares of the Company’s Class A common stock and Class Z warrants of the Company exercisable into 50,000 shares of the Company’s Class A common stock at $12 per share (the “Acquisition”). Screen Media operates Popcornflix®, an advertiser-supported direct-to-consumer online video service and distributes television series and films worldwide. In accordance with ASC 805, the acquisition was accounted for by applying the acquisition method of accounting, which requires, among other things, that the assets acquired and the liabilities assumed in a business combination be measured at their fair values as of the closing date of the transaction. As a result of the acquisition, Screen Media’s results of operations are consolidated with those of the Company from the date of the transaction. Initial Public Offering Effective August 17, 2017, the Company completed its Initial Public Offering (“IPO”) of $30.0 million consisting of 2,500,000 shares of Class A common stock (“Class A Shares”) at an offering price of $12.00 per share. The Class A Shares offered and sold in the IPO were comprised of (a) an aggregate of 2,241,983 newly issued Class A Shares and (b) an aggregate of 258,017 issued and outstanding Class A Shares that were sold by certain non-management, non-affiliated existing stockholders (“Selling Stockholder Shares”). The Company did not receive any of the proceeds from the sale of Selling Stockholder Shares. 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 million and $24.0 million of net cash proceeds, after deducting cash selling agent discounts, commissions and offering expenses. The net proceeds were used to fully repay $4.1 million of senior secured notes payable and $4.5 million of senior secured notes payable under the revolving line of credit outstanding at the time of the IPO (see Note 11). The remaining proceeds are being used for general corporate purposes including working capital, acquisition of video content and strategic transactions.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 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 (“SEC”) 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. As such, the information included in this quarterly report on Form 10-Q 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 year ended December 31, 2017. 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 September 30, 2018 and the results of its operations for the three and nine months ended September 30, 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. 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 September 30, 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 September 30, 2018, and December 31, 2017, accounts receivable is presented net of allowance for doubtful accounts and video returns of $446,230, and $597,665, respectively. Bad debt expense of $21,061 and $161,212 was recorded in the condensed consolidated statements of operations for the three and nine months ended September 30, 2018, respectively, and $0 for the three and nine months ended September 30, 2017. Provision for returns and allowances of $107,330 and $553,294 was recorded in the condensed consolidated statements of operations for the three and nine months ended September 30,2018, respectively, and $0 for the three and nine months ended September 30, 2017. 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 September 30, 2018 and 2017 is amortization of programming costs totaling $658,716 and $0, respectively, and for the nine months ended September 30, 2018 and 2017, amortization of programming costs totaled $1,509,217 and $794,923, respectively. There was no impairment charge recorded in the three and nine month periods ended September 30, 2018 and 2017. 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. The 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 months ended September 30, 2018 and 2017, is amortization of film library totaling $1,033,983 and $0, respectively, and for the nine months ended September 30, 2018 and 2017, amortization expense totaled $3,656,515 and $0, respectively. For the three and nine months ended September 30, 2018 and 2017, there was no impairment charge recorded. 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 annual impairment analysis. For the three and nine months ended September 30, 2018 and 2017, there was no impairment charge recorded. Acquired Intangible Assets of Pivotshare Acquired intangible assets of Pivotshare represent the fair value of its installed customer base, the non-compete obligation of the former chief executive officer and goodwill. The installed customer base and the non-compete is stated at the lower of unamortized cost or fair value. Amortization is based upon management’s best estimate of useful lives, which is five years for the installed customer base and three years for the non-compete, which is the period it is in effect. 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. The Company has not been audited by the taxing authorities since its formation. 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 , which addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return, should be recorded in the financial statements. Pursuant to the authoritative guidance, the Company may recognize the tax benefit from an uncertain tax position only if it meets the “more likely than not” threshold that the position will be sustained on examination by the taxing authority, based on the technical merits of the position or expiration of statutes. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent likelihood of being realized upon ultimate settlement. In addition, the authoritative guidance addresses de-recognition, classification, interest and penalties on income taxes, accounting in interim periods, and also requires increased disclosures. 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 September 30, 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 earned on the distribution of third parties’ streaming content under the Pivotshare Publishers Agreement is reported on a net basis because the Company’s performance obligation is to facilitate a transaction between third party content producers (“Publishers”) and end customers, for which we earn a commission based on revenue share (see Note 4). Revenue from digital online 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 as amended (“ASC 926”). Revenue is recognized when persuasive evidence of an arrangement exists, the fee is fixed and determinable, delivery has occurred, and collection of the resulting receivable is deemed probable. For episodic television programs, revenue is recognized as each episode becomes available for delivery or becomes available for broadcast, and for short-form online videos, revenue is recognized when the videos are posted to a website for viewing. 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 14). Revenue from the distribution of short-form online media content is included in television and short-form video production revenue in the accompanying condensed consolidated statements of operations. 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 , which establishes the accounting for transactions in which an entity exchanges its equity instruments for goods or services. Under the provisions of the authoritative guidance, share-based compensation expense is measured at the grant date, based on the fair value of the award, and is recognized as an expense over the requisite service period, net of estimated forfeitures. Shares issued for services are based upon current selling prices of the Company’s Class A common stock or independent third party valuations. 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 and nine months ended September 30, 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. Total costs for the three months ended September 30, 2018 and 2017 was $395,895 and $204,868, respectively, and for the nine months ended September 30, 2018 and 2017 was $671,036 and $593,552, respectively. These costs are capitalized as part of the film library acquisition costs and are amortized as such. 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 September 30, 2018 and 2017 was $2,718 and $800, respectively, and for the nine months ended September 30, 2018 and 2017 was $5,342 and $3,034, respectively. Earnings (Loss) 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. When the Company has a net loss, dilutive common stock equivalents are not included as they would be anti-dilutive. 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 per share based on the price of its Class A common stock in its public offering. Subsequent to the Company’s IPO, the actual share price was used. See Note 6. 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 September 30, 2018 was $10,625,359. Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash in bank and accounts receivable. For the nine months ended September 30, 2018, the Company had three customers, which accounted for 33% of total revenue (the largest of which accounted for 12%) and five customers that accounted for 51% of accounts receivable (the largest of which accounted for 24%). For the nine months ended September 30, 2017, the Company had three customers that accounted for 90% of revenue (the largest of which accounted for 73%). As of December 31, 2017, the Company had four customers that accounted for 73% of accounts receivable (the largest of which accounted for 58%). Reclassification Certain prior period balances have been reclassified to conform to the current period 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	9 Months Ended
	Sep. 30, 2018
Accounting Changes and Error Corrections [Abstract]
New Accounting Pronouncements and Changes in Accounting Principles [Text Block]	Note 3 – Recent Accounting Pronouncements In June 2018, the FASB issued Accounting Standards Update (“ASU”) 2018-07, Compensation – Stock Compensation Topic 718: Improvements to Nonemployee Share-Based Payment Accounting , which is intended to reduce cost and complexity and to improve financial reporting for share-based payments issued to nonemployees. Under the new guidance, equity-classified nonemployee awards are to be measured on the grant date, rather than on the earlier of (1) the performance commitment date or (2) the date at which the nonemployee’s performance is complete. ASU 2018-07 is effective for fiscal years and interim periods within those fiscal years, beginning after December 15, 2018 for public entities and after December 15, 2019 for all other entities. Early adoption is permitted but not before an entity adopts ASC 606. The Company will adopt ASU 2018-07 in the first quarter of 2019 and does not expect the impact on its consolidated financial statements to be material. In May 2017, the FASB issued Accounting Standards Update (“ASU”) 2017-09, Compensation – Stock Compensation Topic 718: Scope of Modification Accounting , which clarifies when changes to the terms or conditions of a share-based payment award must be accounted for as a modification. 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 , which amends the guidance of FASB ASC Topic 805, Business Combinations (ASC 805) adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (disposals) of assets or businesses. The objective of ASU 2017-01 is to narrow the definition of what qualifies as a business under Topic 805 and to provide guidance for streamlining the analysis required to assess whether a transaction involves the acquisition (disposal) of a business. ASU 2017-01 provides a screen to assess when a set of assets and processes do not qualify as a business under Topic 805, reducing the number of transactions that need to be considered as possible business acquisitions. ASU 2017-01 also narrows the definition of output under Topic 805 to make it consistent with the description of outputs under Topic 606. The guidance of ASU 2017-01 is effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years and early adoption is permitted under certain circumstances. The Company has adopted ASU 2017-01 on a prospective basis and the impact on its consolidated financial statements was not material. In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606) which amended the existing accounting standards for revenue recognition. ASU 2014-09 establishes principles for recognizing revenue upon the transfer of promised goods or services to customers, in an amount that reflects the expected consideration received in exchange for those goods or services. For public entities, this standard is effective for annual reporting periods beginning after December 15, 2017 (including interim reporting periods within those periods). For all other entities, this standard is effective for annual reporting periods beginning after December 15, 2018, and interim periods within annual periods beginning after December 15, 2019. The amendments may be applied retrospectively to each prior period (full retrospective) or retrospectively with the cumulative effect recognized as of the date of initial application (modified retrospective). Being an emerging growth company, the Company will adopt ASU 2014-09 in the first quarter of 2019 and apply the modified retrospective approach. Because the Company's primary source of revenue is from episodic television shows when each episode becomes available for delivery or available for broadcast, and multi-film sales when available for initial exploitation by customers, the Company does not expect the impact on its consolidated financial statements to be material.

Business Combination

Business Combination	9 Months Ended
	Sep. 30, 2018
Business Combinations [Abstract]
Business Combination Disclosure [Text Block]	Note 4 – Business Combination Effective August 22, 2018, the Company completed the acquisition of all the outstanding capital stock of Pivotshare for approximately $258,000 in cash, the issuance of 134,000 shares of the Company’s 9.75% of 74,235 Pivotshare is the developer and owner of a global subscription-based video on-demand service (“SVOD”) offering channels online across a variety of categories including music, sports, religion, arts and culture, lifestyle and family. Content on most of those channels is owned and provided by third-party content publishers in accordance with terms of the Pivotshare Publishers Agreements. The acquisition is accounted for as a purchase of a business under ASC 805, and the aggregate purchase price consideration of $4.4 million has been allocated to the assets acquired and liabilities assumed, based on management’s analysis and information received from an independent Purchase Price Consideration Allocation: Cash consideration $ 257,758 Equity consideration - Class A common stock 731,957 Equity consideration - Series A preferred stock 3,434,420 Purchase price consideration 4,424,135 Less: cash acquired (298,068 ) Total purchase consideration, less cash acquired $ 4,126,067 Purchase price consideration allocated to fair value of net assets acquired: Accounts receivable, net $ 9,160 Prepaid expenses 5,755 Other Assets 29,137 Acquired customer base 3,719,386 Non-compete agreement 779,206 Assets acquired 4,542,644 Accounts payable and accrued expenses (114,514 ) Other liabilities (302,063 ) Liabilities assumed (416,577 ) Total purchase consideration, less cash acquired $ 4,126,067 The fair value of Pivotshare’s installed customer base as well as its former chief executive officers non-compete agreement, were the most significant assets recorded from the acquisition of Pivotshare. In determining the fair value of the installed customer base, the, the independent third-party appraiser utilized a traditional Customer Life Value (CLV) model. This model took into account average revenue per customer, margins and customer churn rate. In determining the fair value of the former chief executive officers non-compete agreement, the appraiser calculated the value of the securities held in escrow to secure the non-compete. Aggregate acquisition-related costs related to the Purchase, including legal fees, accounting fees and investment advisory fees are approximately $182,832, and are recognized as an expense in the consolidated condensed statements of operations for the three and nine months ended September 30, 2018. The Company’s consolidated statement of operations for the three and nine month periods ended September 30, 2018 include Pivotshare s net revenue of $0.1 million and gross pre-tax loss of $0.2 million, from its operations from the date of acquisition on August 22, 2018 through September 30, 2018. The following combined unaudited pro forma information assumes the acquisition of Pivotshare occurred on January 1, 2017 (the “Unaudited Information”). The Unaudited Information presented below is for illustrative purposes only and does not reflect future events that may occur after September 30, 2018 or any operating efficiencies or inefficiencies that may result from the acquisition of Pivotshare’s operations. The Unaudited Information is not necessarily indicative of results that would have been achieved had the Company controlled Pivotshare’s operations during the periods presented or the results that the Company will experience going forward. Pro forma net income (loss) for the nine months ended September 30, 2017, includes $0.2 million of non-recurring acquisition costs. The Unaudited Information includes amortization of intangible assets acquired from Pivotshare assuming the acquisition occurred on January 1, 2017. The Unaudited Information excludes any remaining future integration costs or savings and any additional transaction costs should they arise. Nine Months Ended September 30, (Unaudited) 2018 2017 Net revenue $ 18,836,046 $ 2,873,315 Cost of revenue 8,925,863 1,116,560 Gross profit 9,910,183 1,756,755 Operating expenses 8,722,350 3,292,446 Amortization of acquired intangible assets 752,709 752,709 Net income (loss) before taxes $ 435,124 $ (2,288,400 ) Net loss per common share: Basic and diluted net loss per common share $ (0.18 ) $ (0.14 )

Episodic Television Programs

Episodic Television Programs	9 Months Ended
	Sep. 30, 2018
Contractors [Abstract]
Long-term Contracts or Programs Disclosure [Text Block]	Note 5 - Episodic Television Programs (a) In September 2014, CSS and a charitable foundation (the “Foundation”) entered into an agreement under which the Foundation agreed to sponsor a Saturday morning family television show, Chicken Soup for the Soul’s Hidden Heroes (“Hidden Heroes”) , a family friendly show that premiered on the CBS Television Network (“CBS”). The Foundation is a not-for-profit charity that promotes tolerance, compassion and respect. The Foundation has funded the first three seasons of Hidden Heroes and has agreed to fund the series for a fourth season. (b) In September 2015, The Company received corporate sponsorship funding from a company (the “Sponsor”), to develop the Company’s second episodic television series entitled Project Dad, a Chicken Soup for the Soul Original (“ Project Dad ”). Project Dad presents three busy celebrity dads as they put their careers on the “sidelines” and get to know their children like never before. The Project Dad slate is comprised of eight, one-hour episodes that aired weekly on Discovery Communications, LLC’s Discovery Life network in November and December 2016. In addition, in January 2017, Project Dad aired on Discovery Communications, LLC’s TLC network. In 2017, the Sponsor funded a new parenting series called Being Dad, our third episodic television show, comprised of eight, one-hour episodes that were available for delivery and available for broadcast in the fourth quarter of 2017 and began airing on Netflix in the third quarter of 2018. (c) On June 20, 2017, the Company entered into an agreement with HomeAway.com and received corporate sponsorship funding for the Company’s fourth episodic television series entitled Vacation Rental Potential. This series comprised of ten, half-hour 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. On March 28, 2018, HomeAway.com agreed to sponsor a second season of Vacation Rental Potential , which will be comprised of ten, half-hour episodes and fifty, one-minute short form videos. At HomeAway’s option, the second season may be expanded by an additional six, half-hour episodes. (d) In July and August 2018, the Company signed agreements with Acorns Grow, Inc., Handy Technologies, Inc., Adobe Systems Inc., and Chegg Inc. to sponsor the Company’s fifth episodic television series entitled Going From Broke . The series will comprise ten, half-hour episodes to air on a major network or cable broadcast platform and thirty-two, one-minute short form videos. The essence of the show is to pair a financial expert with a twenty-something college graduate trying to make their way out of student and other debt and execute a plan that will lead to financial stability. In accordance with ASC 926 as amended, the Company has recognized revenue for Hidden Heroes, Project Dad, Being Dad and Vacation Rental Potential and Going From Broke as the episodes became available for delivery or available for broadcast.

Share-Based Compensation

Share-Based Compensation	9 Months Ended
	Sep. 30, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	Note 6 – 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 September 30, 2018 and 2017, the Company recognized $218,599 and $142,043, respectively, and for the nine months ended September 30, 2018 and 2017, the Company recognized $661,805 and $394,238, respectively, of non-cash share-based compensation expense relating to stock options in selling, general and administrative expense in the condensed consolidated statements of operations. There were 393,855 and 145,001 stock options vested at September 30, 2018 and 2017, respectively. Stock options activity as of September 30, 2018 is as follows: Number of Stock Options Weighted Average Exercise Price Weighted Average Remaining Contract Term (Yrs.) Aggregate Intrinsic Value Total outstanding at December 31, 2017 690,000 $ 7.61 4.32 $ 1,079,500 Options granted 32,500 9.66 4.70 - Options exercised - - - - Options forfeited (60,000 ) 9.74 3.92 - Options expired - - - - Total outstanding at September 30, 2018 662,500 $ 7.52 3.59 $ 1,778,200 Total exercisable at September 30, 2018 392,917 $ 6.97 3.36 $ 1,270,124 Total unvested at September 30, 2018 269,583 $ 8.32 3.90 $ 507,206 Total vested or expected to vest - September 30, 2018 663,125 $ 7.52 3.59 $ 1,777,330 As at September 30, 2018 the Company had unrecognized pre-tax compensation expense of $1,286,005 related to non-vested stock options under the Plan of which $423,174, $449,023, $315,271 and $22,941 will be recognized in 2018, 2019, 2020 and 2021, respectively. The actual forfeiture rate as of September 30, 2018 and December 31, 2017 was 8.3% and 0%, respectively. The following table summarized unvested stock options as of September 30, 2018: Number of Stock Options Weighted Average Exercise Price Total unvested - December 31, 2017 490,415 $ 7.96 Granted 32,500 9.66 Vested (193,332 ) 7.21 Cancellations (60,000 ) 9.74 Total unvested - September 30, 2018 269,583 8.32 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: Nine Months Ended September 30, Weighted Average Assumptions: 2018 2017 Expected dividend yield 0.0 % 0.0 % Expected equity volatility 57.1 % 57.0 % Expected term (years) 5 5 Risk-free interest rate 2.10 % 1.92 % Exercise price per stock option $ 7.52 $ 7.17 Market price per share $ 6.46 $ 6.24 Weighted average fair value per stock option $ 3.10 $ 2.90 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, because the Company does not have sufficient relevant information to develop reasonable expectations about future exercise patterns. The Company estimates the expected term for stock options using the contractual term. Expected volatility is calculated based on the Company’s peer group because the Company does not have sufficient historical data and will continue to use peer group volatility information until historical volatility of the Company is available to measure expected volatility for future grants. 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 September 30, 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 and $40,539, respectively, and for the nine months ended September 30, 2018 and 2017, the Company recognized $75,000 and $80,534, respectively. 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 shares from 1,000,000 shares. The increase in the number of shares available for grant under the Plan was ratified by stockholders at the Company’s annual meeting of stockholders on June 13, 2018.

Earnings Per Share

Earnings Per Share	9 Months Ended
	Sep. 30, 2018
Earnings Per Share [Abstract]
Earnings Per Share [Text Block]	Note 7 - Earnings Per Share A reconciliation of shares used in calculating basic and diluted per share data is as follows: Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Basic weighted-average shares outstanding 11,574,088 10,411,142 11,586,212 9,549,413 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 11,574,088 10,411,142 11,586,212 9,549,413 (a) The additional shares from the exercise of stock options for the three and nine months ended September 30, 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	9 Months Ended
	Sep. 30, 2018
Research and Development [Abstract]
Research, Development, and Computer Software Disclosure [Text Block]	Note 8 – Programming Costs Programming costs, net of amortization, consists of the following: September 30, December 31, 2018 2017 Released, net of accumulated amortization of $8,230,079 and $6,725,362, respectively $ 8,074,657 $ 6,218,499 In production 15,817 12,784 In development 1,677,100 1,419,862 $ 9,767,574 $ 7,651,145

Film Library

Film Library	9 Months Ended
	Sep. 30, 2018
Disclosure of Film Library [Abstract]
Film Library [Text Block]	Note 9 – Film Library Film library costs, net of amortization, consists of the following: September 30, December 31, 2018 2017 Acquisition costs $ 30,155,849 24,034,514 Accumulated amortization (5,035,384 ) (1,378,869 ) Net film library costs $ 25,120,465 22,655,645 Film library amortization expense recorded in the condensed consolidated statements of operations for the three months ended September 30, 2018 and 2017 was $1,033,983 and $0, respectively, and $3,656,515 and $0 for the nine months ended September 30, 2018 and 2017, respectively.

Intangible Asset - Video Conten

Intangible Asset - Video Content License	9 Months Ended
	Sep. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets Disclosure [Text Block]	Note 10 - 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, which approximated its costs to CSS, and was paid by the Company during 2016. The Company has recorded the purchase price of the Perpetual License at the estimated cost to CSS in its consolidated balance sheets.

Senior Secured Notes Payable an

Senior Secured Notes Payable and Revolving Line of Credit	9 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	Note 11 – Senior Secured Notes Payable and Revolving Line of Credit Commercial Loan On April 27, 2018, the Company entered into the Commercial Loan totaling $7.5 million, comprised of a $5.0 million Term Loan and a $2.5 million Revolver. The Term Loan was advanced in full on April 27, 2018, and matures on May 1, 2023. Borrowings under the Term Loan bear interest at a fixed rate of 5.75% per annum interest is payable monthly over a five-year period and was subject to a one-time commitment fee payment of $75,000. Principal is payable in equal monthly installments of $83,333 over a five-year period payable, approximately $0.5 million in 2018, $1.0 million each in years 2019 through 2022 and $0.5 million in 2023. Part of the proceeds of the Commercial Loan were used to fully repay $1.7 million of existing debt (see below) and for general working capital purposes. The Revolver matures on April 26, 2021 and bears interest at the prime rate plus 1.5%, interest only is payable monthly over a three-year period, until such time as the loan is renewed or becomes due, and was subject to a one-time commitment fee payment of $37,500. The Revolver is subject to adjustment based upon eligible accounts receivable supporting such borrowing. Advances made under the Revolver are used for general working capital purposes. As of September 30, 2018, the principal balance outstanding on the Term Loan is $4,666,667 and the Revolver balance is $2,500,000. The Term Loan and the Revolver are presented on the condensed consolidated balance sheets net of unamortized debt issuance costs of $282,741. The unamortized debt issuance costs of $32,292 attributed to commitment fees paid on the Revolver is presented in other assets in the condensed consolidated balance sheets. For the three and nine months ended September 30, 2018, the Company incurred $111,686 and $216,214 of interest expense on the Term Loan and Revolver, respectively. Part of the Commercial Loan advance was used to fully repay $1.7 million of senior secured notes payable under the revolving line of credit to a related party and all associated accrued interest, as discussed below. The Commercial Loan includes customary financial covenants and restrictions including maintaining an account at Patriot Bank, N.A. with an average balance of $750,000 in any trailing 90-day period or the interest rate will increase by 0.50%. Senior Secured Revolving Line of Credit On May 12, 2016, the Company entered into a revolving credit line (the “Credit Facility”) with an entity controlled by its chief executive officer (the “Lender”). Under the amended terms of the Credit Facility, the Company was able to borrow up to an aggregate of $4,500,000 until the maturity date of January 2, 2019. Advances made under the Credit Facility were used for working capital and general corporate purposes. Borrowings under the Credit Facility bore interest at 5% per annum and an annual fee equal to 0.75% of the unused portion of the Credit Facility, payable monthly in arrears in cash. The balance outstanding under the Credit Facility prior to the IPO was $4.5 million which was repaid in full on August 23, 2017 from the proceeds of the IPO. On December 27, 2017, the Company drew an advance of $1,500,000 under the Credit Facility. As of March 31, 2018, advances under the Credit Facility totaled $1,700,000. On April 27, 2018, the Company repaid the Credit Facility in full from the proceeds of the Commercial Loan and the Credit Facility was terminated by the Company and the Lender. In connection with the Credit Facility, the Company issued Class W warrants to the Lender to purchase 157,500 shares of the Company’s Class A common stock at an exercise price of $7.50 per share. All Warrants issued to the Lender expire on May 12, 2021 and are accounted for as equity warrants. 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 using the Black-Scholes option-pricing model and the relative fair value of the warrants was recorded as a discount to the Credit Facility with a corresponding credit to additional paid-in capital. As of September 30, 2018, the debt discount and deferred financing costs related to the Credit Facility were fully amortized. For the three and nine months ended September 30, 2018, cash interest expense paid on the Credit Facility was $0 and $30,267, respectively and is included in interest expense in the accompanying condensed consolidated statement of operations. Senior Secured Notes Payable From July 2016 through May 2017, the Company sold in a private placement (“Debt Private Placement”) $5,000,000 aggregate principal amount of 5% senior secured term notes (the “Term Notes”) and Class W warrants to purchase an aggregate of 460,000 shares of Class A common stock at $7.50 per share (the “Warrants”). In June 2017, at the election of certain Noteholders, the Company converted $918,000 of Term Notes into 102,060 Class A common shares at a conversion price per share of $9 and issued Class Z warrants to purchase an aggregate of 30,618 shares of Class A common stock at $12 per share, to those Noteholders that elected to convert. The Term Notes ranked pari passu with the Credit Facility and senior to any existing or future indebtedness of the Company. The Term Notes were secured by a first priority security interest and lien on all tangible and intangible assets of the Company and were subject to an intercreditor agreement with respect to the Credit Facility. 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 which provides, among other things, that the fair value is allocated between the debt and the related warrants. The Warrants are exercisable at any time prior to June 30, 2021 and are callable under certain circumstances, but in no event prior to January 31, 2018. The fair value of the Warrants was determined to be $1,079,360 using the Black-Scholes option-pricing model and the relative fair value of the warrants was recorded as a discount to the Term Notes with a corresponding credit to additional paid-in capital. For the nine months ended September 30, 2017, amortization of the debt discount of $627,973, amortization of deferred financing costs of $40,902, and cash interest expense paid or accrued for on the Term Notes of $136,526, is included in interest expense in the accompanying condensed consolidated statement of operations. 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 (Note 15).

Stockholders' Equity

Stockholders' Equity	9 Months Ended
	Sep. 30, 2018
Equity [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	Note 12 – Stockholders’ Equity Equity Structure The Company is authorized to issue 70,000,000 shares of Class A common stock, par value $0.0001 (“Class A Stock”), 20,000,000 shares of Class B common stock, par value $.0001 (“Class B Stock”), and 10,000,000 shares of preferred stock (“Series A Preferred Stock”), par value $.0001. Effective June 29, 2018, the Company completed the sale of 600,000 shares of its 9.75% Series A Cumulative Redeemable Perpetual Preferred Stock (“Series A Preferred Stock”) at an offering price of $25.00 per share. Holders of the Series A Preferred Stock will receive cumulative cash dividends at a rate of 9.75% per annum, as and when declared by the board of directors. Holders of Series A Preferred Stock generally have no voting rights except for the right to add two members to the board of directors if dividends payable on the outstanding Series A Preferred Stock are in arrears for eighteen or more consecutive or non-consecutive monthly dividend periods. The Series A Preferred Stock is not convertible into common stock of the Company. If the Company liquidates, dissolves or winds up, holders of the Series A Preferred stock will have the right to receive $25.00 per share, plus any accumulated and unpaid dividends before any payment is made to the holders of the Company’s Class A and Class B common stock. The Series A Preferred Stock is not redeemable by the Company prior to June 27, 2023 except upon the occurrence of a change in control which the Company, at its option, may redeem the Series A Preferred Stock, in whole or in part, within 120 days after the change in control, for cash at a redemption price of $25.00 per share, plus any accumulated and unpaid dividends to, but not including, the redemption date. After June 27, 2023, the Company may, at its option, redeem the Series A Preferred Stock, in whole or in part, at any time or from time to time, for cash at a redemption price equal to $25.00 per share, plus any accumulated and unpaid dividends to, but not including, the redemption date. On July 10, 2018, the underwriters for the sale of the Company’s Series A Preferred Stock exercised a portion of their option and purchased 46,497 additional shares of Series A Preferred Stock to cover over-allotments. The Company received approximately $1.1 million, net of underwriting discounts and commissions of $0.1 million, as a result of the exercise of the option. At September 30, 2018 and December 31, 2017, the Company had 3,872,369 and 3,746,054 shares of Class A Stock outstanding, respectively. At September 30, 2018 and December 31, 2017, the Company had 7,817,238 and 7,863,938 shares of Class B Stock outstanding, respectively. Each holder of Class A Stock is entitled to one vote per share while holders of Class B Stock are entitled to ten votes per share. At September 30, 2018 and December 31, 2017, the Company had 780,497 and nil shares of Series A Preferred Stock outstanding, respectively. The Company has declared a special one-time dividend of $0.45 per share on shares of Class A and Class B common stock to holders of record of such stock as of August 6, 2018. The special one-time dividend totaling approximately $5.2 million was paid on August 10, 2018. As a result of the special one-time dividend, a payment of approximately $3.4 million was made to CSS as a holder of Class B common stock. 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 $5.0 million of its Class A common stock prior to April 30, 2020. As of September 30, 2018, the Company has repurchased 74,235 shares of its Class A common stock pursuant to the Repurchase Program at a cost of approximately $633,000. 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 units with aggregate proceeds of $1,025,760, consisting of an aggregate of 170,960 shares of Class A common stock and Warrants to purchase an aggregate of 51,288 shares of Class A common stock. The purchase price of each unit was $ 60 The Warrants are exercisable at any time prior to June 30, 2021 and are accounted for as equity warrants. The Warrants are callable under certain circumstances, but in no event prior to January 31, 2018. From November 2016 and through May 2017, the Company sold in a private placement (the “2017 Equity Private Placement”) a total of 15,011 units with aggregate proceeds of $975,710 consisting of an aggregate of 150,112 shares of Class A common stock and Warrants to purchase an aggregate of 45,034 shares of Class A common stock. The purchase price of each unit was $65 and each unit consisted of 10 shares of Class A common stock and 3 Warrants exercisable at $7.50 each. The Warrants are exercisable at any time prior to June 30, 2021 and are accounted for as equity warrants. The Warrants are callable under certain circumstances, but in no event prior to January 31, 2018. 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 14). In two separate transactions, other parties purchased a total of 55,000 shares of Class A common stock and Warrants to purchase an aggregate of 50,000 shares of Class A common stock. Total proceeds to the Company were $487,500. Executive Producer Shares In June 2017 the Company issued 50,000 shares of Class A common stock and a Class Z warrant to purchase 50,000 shares of Class A common stock at $12 per share to a non-employee executive producer of two television shows to be produced by the Company. Based on an independent third-party valuation of such shares and warrants, the fair value of this award using observable market input for the Class A common stock issuance and a Black Scholes model for the warrant totaled $625,500.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2018
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	Note 13 – Income Taxes The Company’s current and deferred income tax provision are as follows: Three Months Ended September 30, Nine Months Ended September 30, 2018 2017 2018 2017 Current provision (benefit): Federal $ - $ (191,000 ) $ - $ 122,000 States 25,000 (46,000 ) 72,000 29,000 Total current provision 25,000 (237,000 ) 72,000 151,000 Deferred provision (benefit): Federal 361,000 (12,000 ) 630,000 (197,000 ) States 126,000 3,000 225,000 (41,000 ) Total deferred provision (benefit) 487,000 (9,000 ) 855,000 (232,000 ) Total provision (benefit) for income taxes $ 512,000 $ (246,000 ) $ 927,000 $ (87,000 ) 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: September 30, 2018 December 31, 2017 Deferred Tax Assets: Net operating loss carry-forwards $ 137,000 $ 318,000 Acquisition-related costs 652,000 584,000 Film library 371,000 371,000 Total Deferred Tax Assets 1,160,000 1,273,000 Deferred Tax Liabilities: Programming costs 2,037,000 1,389,000 Other assets 235,000 141,000 Total Deferred Tax Liabilities 2,272,000 1,530,000 Net deferred tax liability $ (1,112,000 ) $ (257,000 ) The Company adjusted its federal deferred income tax assets and liabilities as of September 30, 2018 and December 31, 2017 to reflect the reduction in the U.S. statutory federal corporate income tax rate from 35% to 21% resulting from the provisions of the 2017 Tax Cut and Jobs Act.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2018
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	Note 14 – Related Party Transactions (a) 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% of the gross revenue as reported under GAAP for each fiscal quarter. 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 September 30, 2018 and 2017, the Company recorded management fee expense of $323,802 and $2,423, respectively, payable to CSS, and for the nine months ended September 30, 2018 and 2017, the Company recorded $756,343 and $112,914, respectively, payable to CSS. Each quarterly amount due shall be paid on or prior to the later of the 45 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% of the portion of such revenue earned. Each sales commission shall be paid within 30 days of the end of the month in which received. If CSS actually collects the Company’s portion of such fee, CSS will remit the revenue due to the Company after deducting the sales commission. There were no sales commissions earned or paid to CSS in 2018 or 2017. 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 has been granted a perpetual, exclusive license to utilize the Brand and related content, such as stories published in the Chicken Soup for the Soul books, for visual exploitation worldwide. In consideration of the License Agreement, in May 2016 the Company paid to CSS a one-time license fee of $5,000,000. Under the terms of the License Agreement, commencing with the fiscal quarter ended March 31, 2016, the Company also pays an incremental recurring license fee to CSS equal to 4% of gross revenue as reported under GAAP for each fiscal quarter. Since the completion of the IPO, the Company reports under 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. Each quarterly amount shall be paid on or prior to the later of the 45th day after the end of such quarter, or the 10 th In addition, under the terms of the License Agreement, CSS provides marketing support for the Company’s productions through its email distribution, blogs and other marketing and public relations resources. Commencing with the fiscal quarter ended March 31, 2016, the Company pays a quarterly fee to CSS equal to 1% of gross revenue as reported under GAAP for each fiscal quarter for such support. For the three months ended September 30, 2018 and 2017, the Company recorded total license fee expense (including for marketing support) of $323,802 and $2,423, respectively, payable to CSS, and for the nine months ended September 30, 2018 and 2017, the Company recorded total license fee expense (including for marketing support) of $756,343 and $112,914, respectively, payable to CSS. Due from Affiliated Companies At September 30, 2018 and December 31, 2017, the Company is owed $6,713,467 and $6,128,629, respectively, from affiliated companies - primarily CSS. The Company is part of CSS’s central cash management system whereby payroll and benefits are administered by CSS and the related expenses are charged to its subsidiaries, and funds are transferred between affiliates as needed. As noted above, advances and repayments occur periodically. The Company and CSS expect the net balance to be reduced substantially during the last quarter of 2018. The Company and CSS do not charge interest on the net advances. (b) Distribution Agreement with A Plus 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%, third parties own 2%, and the CSS subsidiary owns 75% of A Plus. 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 paid A Plus an advance of $3,000,000 (the “A Plus Advance”) which was recorded as prepaid distribution fees in the consolidated balance sheet. The Company is entitled to retain a net distribution fee of 30% (40% while any portion of the A Plus Advance remains outstanding) of gross revenue generated by the distribution of A Plus video content and 5% (15% while any portion of the A Plus Advance remains outstanding) of gross revenue generated by the distribution of A Plus editorial content. The Company recoups the A Plus Advance by retaining the portion of gross revenue otherwise payable by the Company to A Plus under the A Plus Distribution Agreement and applying same to the recoupment of the A Plus Advance. 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 September 30, 2018 and December 31, 2017, prepaid distribution fees were $1,728,425 and $1,892,806, respectively. Online revenue in the Company’s condensed consolidated statement of operations for the three months ended September 30, 2018 and 2017 includes $20,753 and $48,462, respectively, of net distribution fees earned by the Company under the A Plus Distribution Agreement and $164,382 and $398,741, respectively, of net distribution fees earned by the Company for the nine months ended September 30, 2018 and 2017. (c) Debt Private Placement and Equity Private Placements 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 under the 2017 Equity Private Placement and $2,030,000 under the Debt Private Placement. A portion of the net proceeds received from the IPO were used to fully repay the Term Notes sold in the Debt Private Placement.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	Note 15 - 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 as of September 30, 2018 and December 31, 2017. In connection with the Commercial Loan, the Company must maintain an account at Patriot Bank, N.A. with an average balance of $750,000 in any trailing 90-day period or the interest rate will increase by 0.50%. 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 $ 97,650 2019 417,206 2020 71,043 $ 585,899 Rent expense recorded in the condensed consolidated statements of operations for the three and nine months ended September 30, 2018 was $102,987 and $310,375, respectively. The Company does not record rent expense for its Connecticut office as it is included under the Management Agreement with CSS.

Segment Reporting

Segment Reporting	9 Months Ended
	Sep. 30, 2018
Segment Reporting [Abstract]
Segment Reporting Disclosure [Text Block]	Note 16 – 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. The Company operates in the United States and internationally. The Company has entered into distribution agreements that provide for the distribution of episodic television series in Europe. With the acquisition of Screen Media, the Company now has presence in over 56 countries worldwide. Gross revenue by geographic location, based on the location of the customers for the three and nine months ended September 30, 2018 and 2017, is as follows: Three Months Ended September 30, Nine Months Ended September 30, 2018 2017 2018 2017 United States $ 6,401,765 $ 48,466 $ 14,953,392 $ 2,258,281 Canada 4,788 - 11,185 - Europe 18,307 - 42,761 - Other foreign 51,172 - 119,529 - $ 6,476,032 $ 48,466 $ 15,126,867 $ 2,258,281 One customer represented 16% and 75%, or $1.5 million and $1.7 million, respectively, of consolidated revenue for the nine months ended September 30, 2018 and 2017. A second customer represented 13% or $1.2 million of consolidated revenue for the nine months ended September 30, 2018. No other customer represented greater than 10% of consolidated revenue for the six months ended June 30, 2018 and 2017. Accounts receivable due from one customer was approximately 36% and 58% or $2.8 million and $4.8 million of consolidated gross accounts receivable at June 30, 2018 and December 31, 2017, respectively. A second customer represented 18% or $1.4 million of consolidated gross accounts receivable at September 30, 2018. No other customer represented greater than 10% of consolidated gross accounts receivable at September 30, 2018 and December 31, 2017.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2018
Subsequent Events [Abstract]
Subsequent Events [Text Block]	Note 17 - Subsequent Events Series A Preferred Stock Dividends The Company has declared and paid monthly dividends of $0.2031 per share on its Series A Preferred Stock to holders of record as of September 30, 2018 and October 31, 2018. The monthly dividend for September was paid on October 15, 2018 and the monthly dividend for October is expected to be paid on November 15, 2018. The total dividends declared and paid in October and November was approximately $317,000. Shelf Registration Filing In September 2018, the Company filed a registration statement on Form S-3 with the SEC. The purpose of which is to offer and sell, from time to time, shares of common stock, shares of preferred stock, warrants, debt securities and/or units comprised of one or more of the other classes of securities offered hereby, at a maximum aggregate offering size not to exceed $13.0 million. The Form S-3 was declared effective by the SEC On October 9, 2018. No sales have been made as the date of this Quarterly Report.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 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 (“SEC”) 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. As such, the information included in this quarterly report on Form 10-Q 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 year ended December 31, 2017. 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 September 30, 2018 and the results of its operations for the three and nine months ended September 30, 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.
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 September 30, 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 September 30, 2018, and December 31, 2017, accounts receivable is presented net of allowance for doubtful accounts and video returns of $446,230, and $597,665, respectively. Bad debt expense of $21,061 and $161,212 was recorded in the condensed consolidated statements of operations for the three and nine months ended September 30, 2018, respectively, and $0 for the three and nine months ended September 30, 2017. Provision for returns and allowances of $107,330 and $553,294 was recorded in the condensed consolidated statements of operations for the three and nine months ended September 30,2018, respectively, and $0 for the three and nine months ended September 30, 2017.
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 September 30, 2018 and 2017 is amortization of programming costs totaling $658,716 and $0, respectively, and for the nine months ended September 30, 2018 and 2017, amortization of programming costs totaled $1,509,217 and $794,923, respectively. There was no impairment charge recorded in the three and nine month periods ended September 30, 2018 and 2017.
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. The 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 months ended September 30, 2018 and 2017, is amortization of film library totaling $1,033,983 and $0, respectively, and for the nine months ended September 30, 2018 and 2017, amortization expense totaled $3,656,515 and $0, respectively. For the three and nine months ended September 30, 2018 and 2017, there was no impairment charge recorded.
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 annual impairment analysis. For the three and nine months ended September 30, 2018 and 2017, there was no impairment charge recorded.
Goodwill and Intangible Assets, Intangible Assets, Policy [Policy Text Block]	Acquired Intangible Assets of Pivotshare Acquired intangible assets of Pivotshare represent the fair value of its installed customer base, the non-compete obligation of the former chief executive officer and goodwill. The installed customer base and the non-compete is stated at the lower of unamortized cost or fair value. Amortization is based upon management’s best estimate of useful lives, which is five years for the installed customer base and three years for the non-compete, which is the period it is in effect.
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. The Company has not been audited by the taxing authorities since its formation. 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 , which addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return, should be recorded in the financial statements. Pursuant to the authoritative guidance, the Company may recognize the tax benefit from an uncertain tax position only if it meets the “more likely than not” threshold that the position will be sustained on examination by the taxing authority, based on the technical merits of the position or expiration of statutes. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent likelihood of being realized upon ultimate settlement. In addition, the authoritative guidance addresses de-recognition, classification, interest and penalties on income taxes, accounting in interim periods, and also requires increased disclosures. 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 September 30, 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 earned on the distribution of third parties’ streaming content under the Pivotshare Publishers Agreement is reported on a net basis because the Company’s performance obligation is to facilitate a transaction between third party content producers (“Publishers”) and end customers, for which we earn a commission based on revenue share (see Note 4). Revenue from digital online 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 as amended (“ASC 926”). Revenue is recognized when persuasive evidence of an arrangement exists, the fee is fixed and determinable, delivery has occurred, and collection of the resulting receivable is deemed probable. For episodic television programs, revenue is recognized as each episode becomes available for delivery or becomes available for broadcast, and for short-form online videos, revenue is recognized when the videos are posted to a website for viewing. 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 14). Revenue from the distribution of short-form online media content is included in television and short-form video production revenue in the accompanying condensed consolidated statements of operations. 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 , which establishes the accounting for transactions in which an entity exchanges its equity instruments for goods or services. Under the provisions of the authoritative guidance, share-based compensation expense is measured at the grant date, based on the fair value of the award, and is recognized as an expense over the requisite service period, net of estimated forfeitures. Shares issued for services are based upon current selling prices of the Company’s Class A common stock or independent third party valuations. 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 and nine months ended September 30, 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. Total costs for the three months ended September 30, 2018 and 2017 was $395,895 and $204,868, respectively, and for the nine months ended September 30, 2018 and 2017 was $671,036 and $593,552, respectively. These costs are capitalized as part of the film library acquisition costs and are amortized as such. 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 September 30, 2018 and 2017 was $2,718 and $800, respectively, and for the nine months ended September 30, 2018 and 2017 was $5,342 and $3,034, respectively.
Earnings Per Share, Policy [Policy Text Block]	Earnings (Loss) 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. When the Company has a net loss, dilutive common stock equivalents are not included as they would be anti-dilutive. 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 per share based on the price of its Class A common stock in its public offering. Subsequent to the Company’s IPO, the actual share price was used. See Note 6.
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 September 30, 2018 was $10,625,359. Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash in bank and accounts receivable. For the nine months ended September 30, 2018, the Company had three customers, which accounted for 33% of total revenue (the largest of which accounted for 12%) and five customers that accounted for 51% of accounts receivable (the largest of which accounted for 24%). For the nine months ended September 30, 2017, the Company had three customers that accounted for 90% of revenue (the largest of which accounted for 73%). As of December 31, 2017, the Company had four customers that accounted for 73% of accounts receivable (the largest of which accounted for 58%).
Reclassification, Policy [Policy Text Block]	Reclassification Certain prior period balances have been reclassified to conform to the current period 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.

Business Combination (Tables)

Business Combination (Tables)	9 Months Ended
	Sep. 30, 2018
Business Combinations [Abstract]
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	The acquisition is accounted for as a purchase of a business under ASC 805, and the aggregate purchase price consideration of $4.4 million has been allocated to the assets acquired and liabilities assumed, based on management’s analysis and information received from an independent Purchase Price Consideration Allocation: Cash consideration $ 257,758 Equity consideration - Class A common stock 731,957 Equity consideration - Series A preferred stock 3,434,420 Purchase price consideration 4,424,135 Less: cash acquired (298,068 ) Total purchase consideration, less cash acquired $ 4,126,067
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	Purchase price consideration allocated to fair value of net assets acquired: Accounts receivable, net $ 9,160 Prepaid expenses 5,755 Other Assets 29,137 Acquired customer base 3,719,386 Non-compete agreement 779,206 Assets acquired 4,542,644 Accounts payable and accrued expenses (114,514 ) Other liabilities (302,063 ) Liabilities assumed (416,577 ) Total purchase consideration, less cash acquired $ 4,126,067
Business Acquisition, Pro Forma Information [Table Text Block]	The Unaudited Information excludes any remaining future integration costs or savings and any additional transaction costs should they arise. Nine Months Ended September 30, (Unaudited) 2018 2017 Net revenue $ 18,836,046 $ 2,873,315 Cost of revenue 8,925,863 1,116,560 Gross profit 9,910,183 1,756,755 Operating expenses 8,722,350 3,292,446 Amortization of acquired intangible assets 752,709 752,709 Net income (loss) before taxes $ 435,124 $ (2,288,400 ) Net loss per common share: Basic and diluted net loss per common share $ (0.18 ) $ (0.14 )

Share-Based Compensation (Table

Share-Based Compensation (Tables)	9 Months Ended
	Sep. 30, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Share-based Compensation, Stock Options, Activity [Table Text Block]	Stock options activity as of September 30, 2018 is as follows: Number of Stock Options Weighted Average Exercise Price Weighted Average Remaining Contract Term (Yrs.) Aggregate Intrinsic Value Total outstanding at December 31, 2017 690,000 $ 7.61 4.32 $ 1,079,500 Options granted 32,500 9.66 4.70 - Options exercised - - - - Options forfeited (60,000 ) 9.74 3.92 - Options expired - - - - Total outstanding at September 30, 2018 662,500 $ 7.52 3.59 $ 1,778,200 Total exercisable at September 30, 2018 392,917 $ 6.97 3.36 $ 1,270,124 Total unvested at September 30, 2018 269,583 $ 8.32 3.90 $ 507,206 Total vested or expected to vest - September 30, 2018 663,125 $ 7.52 3.59 $ 1,777,330
Schedule of Nonvested Share Activity [Table Text Block]	The following table summarized unvested stock options as of September 30, 2018: Number of Stock Options Weighted Average Exercise Price Total unvested - December 31, 2017 490,415 $ 7.96 Granted 32,500 9.66 Vested (193,332 ) 7.21 Cancellations (60,000 ) 9.74 Total unvested - September 30, 2018 269,583 8.32
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: Nine Months Ended September 30, Weighted Average Assumptions: 2018 2017 Expected dividend yield 0.0 % 0.0 % Expected equity volatility 57.1 % 57.0 % Expected term (years) 5 5 Risk-free interest rate 2.10 % 1.92 % Exercise price per stock option $ 7.52 $ 7.17 Market price per share $ 6.46 $ 6.24 Weighted average fair value per stock option $ 3.10 $ 2.90

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 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 Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Basic weighted-average shares outstanding 11,574,088 10,411,142 11,586,212 9,549,413 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 11,574,088 10,411,142 11,586,212 9,549,413 (a) The additional shares from the exercise of stock options for the three and nine months ended September 30, 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)	9 Months Ended
	Sep. 30, 2018
Research and Development [Abstract]
Programming Costs Net [Table Text Block]	Programming costs, net of amortization, consists of the following: September 30, December 31, 2018 2017 Released, net of accumulated amortization of $8,230,079 and $6,725,362, respectively $ 8,074,657 $ 6,218,499 In production 15,817 12,784 In development 1,677,100 1,419,862 $ 9,767,574 $ 7,651,145

Film Library (Tables)

Film Library (Tables)	9 Months Ended
	Sep. 30, 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: September 30, December 31, 2018 2017 Acquisition costs $ 30,155,849 24,034,514 Accumulated amortization (5,035,384 ) (1,378,869 ) Net film library costs $ 25,120,465 22,655,645

Income Taxes (Tables)

Income Taxes (Tables)	9 Months Ended
	Sep. 30, 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 September 30, Nine Months Ended September 30, 2018 2017 2018 2017 Current provision (benefit): Federal $ - $ (191,000 ) $ - $ 122,000 States 25,000 (46,000 ) 72,000 29,000 Total current provision 25,000 (237,000 ) 72,000 151,000 Deferred provision (benefit): Federal 361,000 (12,000 ) 630,000 (197,000 ) States 126,000 3,000 225,000 (41,000 ) Total deferred provision (benefit) 487,000 (9,000 ) 855,000 (232,000 ) Total provision (benefit) for income taxes $ 512,000 $ (246,000 ) $ 927,000 $ (87,000 )
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: September 30, 2018 December 31, 2017 Deferred Tax Assets: Net operating loss carry-forwards $ 137,000 $ 318,000 Acquisition-related costs 652,000 584,000 Film library 371,000 371,000 Total Deferred Tax Assets 1,160,000 1,273,000 Deferred Tax Liabilities: Programming costs 2,037,000 1,389,000 Other assets 235,000 141,000 Total Deferred Tax Liabilities 2,272,000 1,530,000 Net deferred tax liability $ (1,112,000 ) $ (257,000 )

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended
	Sep. 30, 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 $ 97,650 2019 417,206 2020 71,043 $ 585,899

Segment Reporting (Tables)

Segment Reporting (Tables)	9 Months Ended
	Sep. 30, 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 and nine months ended September 30, 2018 and 2017, is as follows: Three Months Ended September 30, Nine Months Ended September 30, 2018 2017 2018 2017 United States $ 6,401,765 $ 48,466 $ 14,953,392 $ 2,258,281 Canada 4,788 - 11,185 - Europe 18,307 - 42,761 - Other foreign 51,172 - 119,529 - $ 6,476,032 $ 48,466 $ 15,126,867 $ 2,258,281

The Company, Description of B_2

The Company, Description of Business, Preferred Stock Offering, Commercial Loan, Acquisition and Initial Public Offering (Details Textual) - USD ($)	Nov. 03, 2017	Aug. 22, 2018	Jun. 29, 2018	Aug. 23, 2017	Aug. 17, 2017	Jun. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Apr. 27, 2018	Mar. 31, 2018	May 12, 2016
Stock Issued During Period, Shares, New Issues					2,241,983
Repayments of Notes Payable					$ 4,100,000		$ 0	$ 4,082,000
Repayments of Lines of Credit					4,500,000		$ 1,700,000	$ 6,805,000
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
Share Price							$ 6.46	$ 6.24
Line of Credit Facility, Maximum Borrowing Capacity											$ 1,700,000
Part Repayments Of Long Term Debt							$ 1,700,000
Term Loan Outstanding							4,600,000
Long-term Line of Credit, Noncurrent							2,500,000
Preferred Stock, Value, Issued							78		$ 0
Dividends, Preferred Stock, Stock							$ 422,779
Revolving Credit Facility [Member]
Repayments of Lines of Credit				$ 4,500,000
Line of Credit Facility, Maximum Borrowing Capacity												$ 4,500,000
Commercial Loan [Member]
Debt Instrument, Face Amount										$ 7,500,000
Commercial Loan [Member] | Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity										2,500,000
Commercial Loan [Member] | Term Loan [Member]
Debt Instrument, Face Amount										$ 5,000,000
Pivotshare Inc [Member]
Payments to Acquire Businesses, Gross		$ 257,758
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 Stock, Value, Issued		731,957					$ 385		$ 374
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 A [Member] | Pivotshare Inc [Member]
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable		$ 731,957
Stock Issued During Period, Shares, Acquisitions		74,235
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
Series A Preferred Stock [Member]
Preferred Stock, Shares Issued			646,497				780,497		0
Preferred Stock, Dividend Rate, Percentage			9.75%				9.75%		9.75%
Share Price			$ 25
Preferred Stock, Liquidation Preference Per Share			$ 25				$ 25		$ 25
Proceeds From Issuance Of Preferred Stock And Preference Stock Net							$ 15,200,000
Preferred Stock, Dividends Per Share, Declared							$ 0.2031
Preferred Stock, Value, Issued		$ 3,434,420
Series A Preferred Stock [Member] | Pivotshare Inc [Member]
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable		$ 3,434,420
Preferred Stock, Dividend Rate, Percentage		9.75%
Stock Issued During Period, Shares, Acquisitions		134,000

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details Textual) - USD ($)	3 Months Ended		6 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Aug. 17, 2017
Cost of Revenue	$ 2,471,135	$ 0			$ 7,362,613	$ 794,923
Cash, Uninsured Amount	10,625,359				10,625,359
Provision for Doubtful Accounts	21,061	0			161,212	0
Cost, Amortization	1,033,983	0			3,656,515	0
Provision for Returns and Allowances	107,330	0			553,294	0
Accounts Receivable Net Of Allowance For Doubtful Accounts And Video Returns	446,230				$ 446,230		$ 597,665
Customer Lists [Member]
Finite-Lived Intangible Asset, Useful Life					5 years
Noncompete Agreements [Member]
Finite-Lived Intangible Asset, Useful Life					3 years
Theatrically Released Titles [Member]
Advertising Expense	395,895	204,868			$ 671,036	593,552
DVD Releases [Member]
Advertising Expense	2,718	800			$ 5,342	$ 3,034
Three Customers [Member]
Concentration Risk, Percentage					33.00%	90.00%
Five Customers [Member]
Concentration Risk, Percentage					51.00%
Four Customers [Member]
Concentration Risk, Percentage						73.00%
Sales Revenue, Net [Member]
Concentration Risk, Percentage			10.00%	10.00%
Sales Revenue, Net [Member] | Major Customer [Member]
Concentration Risk, Percentage					12.00%	73.00%
Accounts Receivable [Member]
Cost of Revenue	$ 658,716	$ 0			$ 1,509,217	$ 794,923
Concentration Risk, Percentage					10.00%		10.00%
Accounts Receivable [Member] | Major Customer [Member]
Concentration Risk, Percentage					24.00%	58.00%
Common Class A [Member]
Shares Issued, Price Per Share	$ 12				$ 12			$ 12

Business Combination (Details)

Business Combination (Details) - USD ($)	1 Months Ended	9 Months Ended
	Aug. 22, 2018	Sep. 30, 2018	Sep. 30, 2017
Total purchase consideration, less cash acquired		$ (40,310)	$ 0
Pivotshare Inc [Member]
Cash consideration	$ 257,758
Purchase price consideration	4,424,135
Less: cash acquired	(298,068)
Total purchase consideration, less cash acquired	4,126,067
Series A Preferred Stock [Member] | Pivotshare Inc [Member]
Equity consideration	3,434,420
Common Class A [Member] | Pivotshare Inc [Member]
Equity consideration	$ 731,957

Business Combination (Details1)

Business Combination (Details1) - Pivotshare Inc [Member]	Aug. 22, 2018USD ($)
Purchase price consideration allocated to fair value of net assets acquired:
Accounts receivable, net	$ 9,160
Prepaid expenses	5,755
Other Assets	29,137
Assets acquired	4,542,644
Accounts payable and accrued expenses	(114,514)
Other liabilities	(302,063)
Liabilities assumed	(416,577)
Total purchase consideration, less cash acquired	4,126,067
Customer Lists [Member]
Purchase price consideration allocated to fair value of net assets acquired:
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles	3,719,386
Noncompete Agreements [Member]
Purchase price consideration allocated to fair value of net assets acquired:
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles	$ 779,206

Business Combination (Details 2

Business Combination (Details 2) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Net revenue			$ 18,836,046	$ 2,873,315
Cost of revenue			8,925,863	1,116,560
Gross profit			9,910,183	1,756,755
Operating expenses			8,722,350	3,292,446
Amortization of acquired intangible assets			752,709	752,709
Net income (loss) before taxes and preferred dividends			$ 435,124	$ (2,288,400)
Net loss per common share:
Basic and diluted net loss per common share	$ (0.01)	$ (0.05)	$ (0.18)	$ (0.14)

Business Combination (Details T

Business Combination (Details Textual) - USD ($)	1 Months Ended		3 Months Ended	9 Months Ended	12 Months Ended
	Aug. 22, 2018	Jun. 29, 2018	Sep. 30, 2018	Sep. 30, 2018	Dec. 31, 2017	Sep. 30, 2017
Preferred Stock, Value, Issued			$ 78	$ 78	$ 0
Pivotshare Inc [Member]
Payments to Acquire Businesses, Gross	$ 257,758
Business Combination, Consideration Transferred	4,424,135
Business Acquisition, Transaction Costs			182,832	182,832		$ 200,000
Business Combination, Pro Forma Information, Revenue of Acquiree since Acquisition Date, Actual			100,000	100,000
Business Combination, Pro Forma Information, Earnings or Loss of Acquiree since Acquisition Date, Actual			200,000	$ 200,000
Series A Preferred Stock [Member]
Preferred Stock, Dividend Rate, Percentage		9.75%		9.75%	9.75%
Preferred Stock, Value, Issued	$ 3,434,420
Series A Preferred Stock [Member] | Pivotshare Inc [Member]
Stock Issued During Period, Shares, Acquisitions	134,000
Preferred Stock, Dividend Rate, Percentage	9.75%
Common Class A [Member]
Common Stock, Value, Issued	$ 731,957		$ 385	$ 385	$ 374
Common Class A [Member] | Pivotshare Inc [Member]
Stock Issued During Period, Shares, Acquisitions	74,235

Share-Based Compensation (Detai

Share-Based Compensation (Details) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted Average Exercise Price, Options granted	$ 3.10	$ 2.90
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	32,500
Number of Stock Options, Options exercised	0
Number of Stock Options, Options forfeited	(60,000)
Number of Stock Options, Options expired	0
Number of Stock Options, Total outstanding at the end of the period	662,500		690,000
Number of Stock Options, Total exercisable at September 30, 2018	392,917
Number of Stock Options, Total unvested at September 30, 2018	269,583
Number of Stock Options, Total vested or expected to vest - September 30, 2018	663,125
Weighted Average Exercise Price, beginning of the period	$ 7.61
Weighted Average Exercise Price, Options granted	9.66
Weighted Average Exercise Price, Options forfeited	9.74
Weighted Average Exercise Price, end of the period	7.52		$ 7.61
Weighted Average Exercise Price, Total exercisable at September 30, 2018	6.97
Weighted Average Exercise Price, Total unvested at September 30, 2018	8.32
Weighted Average Exercise Price, Total vested or expected to vest - September 30, 2018	$ 7.52
Weighted Average Remaining Contract Term, Total outstanding	3 years 7 months 2 days		4 years 3 months 25 days
Weighted Average Remaining Contract Term, Options granted	4 years 8 months 12 days
Weighted Average Remaining Contract Term, Options forfeited	3 years 11 months 1 day
Weighted Average Remaining Contract Term, Total exercisable at September 30, 2018	3 years 4 months 10 days
Weighted Average Remaining Contract Term, Total unvested at September 30, 2018	3 years 10 months 24 days
Weighted Average Remaining Contract Term, Total vested or expected to vest - September 30, 2018	3 years 7 months 2 days
Aggregate Intrinsic Value, Total outstanding Balance	$ 1,778,200		$ 1,079,500
Aggregate Intrinsic Value, Options granted	0
Aggregate IntrinsicValue, Total exercisable at September 30, 2018	1,270,124
Aggregate Intrinsic Value, Total unvested at September 30, 2018	507,206
Aggregate Intrinsic Value, Total vested or expected to vest - September 30, 2018	$ 1,777,330

Share-Based Compensation (Det_2

Share-Based Compensation (Details 1) - Stock Options [Member]	9 Months Ended
	Sep. 30, 2018$ / sharesshares
Number of Stock Options, Total unvested - December 31, 2017 | shares	490,415
Number of Stock Options, Granted | shares	32,500
Number of Stock Options, Vested | shares	(193,332)
Number of Stock Options, Cancellations | shares	(60,000)
Number of Stock Options, Total unvested - September 30, 2018 | shares	269,583
Weighted Average Exercise Price, beginning of the period | $ / shares	$ 7.96
Weighted Average Exercise Price, Granted | $ / shares	9.66
Weighted Average Exercise Price, Vested | $ / shares	7.21
Weighted Average Exercise Price, Cancellations | $ / shares	9.74
Weighted Average Exercise Price, end of the period | $ / shares	$ 8.32

Share-Based Compensation (Det_3

Share-Based Compensation (Details 2) - $ / shares	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Valuation assumptions:
Expected dividend yield	0.00%	0.00%
Expected equity volatility	57.10%	57.00%
Expected term (years)	5 years	5 years
Risk-free interest rate	2.10%	1.92%
Exercise price per stock option	$ 7.52	$ 7.17
Market price per share	6.46	6.24
Weighted average fair value per stock option	$ 3.10	$ 2.90

Share-Based Compensation (Det_4

Share-Based Compensation (Details Textual) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Jan. 31, 2018	Dec. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated Share-based Compensation Expense	$ 243,592	$ 182,581	$ 736,792	$ 474,772
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options	$ 1,286,005		$ 1,286,005
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Number of Shares			393,855	145,001
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	1,000,000		1,000,000						1,250,000
Sharebased Compensation Arrangement by Sharebased Payment Award Forfeiture Rate	8.30%		8.30%							0.00%
Scenario, Forecast [Member] | Equity Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated Share-based Compensation Expense					$ 22,941	$ 315,271	$ 449,023	$ 423,174
Straight-line [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated Share-based Compensation Expense	$ 218,599	142,043	$ 661,805	$ 394,238
Management [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated Share-based Compensation Expense	$ 25,000	$ 40,539	$ 75,000	$ 80,534

Earnings Per Share (Details)

Earnings Per Share (Details) - shares		3 Months Ended		9 Months Ended
		Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Basic weighted-average shares outstanding		11,574,088	10,411,142	11,586,212	9,549,413
Effect of dilutive securities:
Assumed issuance of shares from exercise of stock options	[1]	0	0	0	0
Assumed issuance of shares from exercise of warrants	[1]	0	0	0	0
Diluted weighted-average shares outstanding		11,574,088	10,411,142	11,586,212	9,549,413
[1]	The additional shares from the exercise of stock options for the three and nine months ended September 30, 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 ($)	Sep. 30, 2018	Dec. 31, 2017
Programming Costs [Line Items]
Released, net of accumulated amortization of $8,230,079 and $6,725,362, respectively	$ 8,074,657	$ 6,218,499
In production	15,817	12,784
In development	1,677,100	1,419,862
Capitalized Computer Software, Net	$ 9,767,574	$ 7,651,145

Programming Costs (Details) (Pa

Programming Costs (Details) (Parenthetical) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Programming Costs [Line Items]
Capitalized Computer Software, Accumulated Amortization	$ 8,230,079	$ 6,725,362

Film Library (Details)

Film Library (Details) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Acquisition costs	$ 30,155,849	$ 24,034,514
Accumulated amortization	(5,035,384)	(1,378,869)
Net film library costs	$ 25,120,465	$ 22,655,645

Film Library (Details Textual)

Film Library (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Cost, Amortization	$ 1,033,983	$ 0	$ 3,656,515	$ 0
Film Libraries [Member]
Cost, Amortization	$ 1,033,983	$ 0	$ 3,656,515	$ 0

Intangible Asset - Video Cont_2

Intangible Asset - Video Content License (Details Textual) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Intangible Assets, Net (Excluding Goodwill)	$ 5,000,000	$ 5,000,000

Senior Secured Notes Payable _2

Senior Secured Notes Payable and Revolving Line of Credit (Details Textual) - USD ($)	May 12, 2016	Apr. 27, 2018	Aug. 23, 2017	Aug. 17, 2017	Jun. 30, 2017	Sep. 30, 2018	Sep. 30, 2018	Sep. 30, 2017	Mar. 31, 2018	Dec. 31, 2017	May 31, 2017
Debt Instrument, Interest Rate, Stated Percentage						0.50%	0.50%
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	$ 1,079,360
Amortization of Debt Discount (Premium)							$ 0	$ 865,833
Line of Credit Facility, Maximum Borrowing Capacity									$ 1,700,000
Warrants Expiration Date							May 12, 2021
Repayments of Lines of Credit				$ 4,500,000			$ 1,700,000	6,805,000
Long-term Line of Credit						0	0			$ 1,500,000
Commercial Loan [Member]
Debt Instrument, Face Amount		$ 7,500,000
Repayments of Lines of Credit							1,700,000
Debt Instrument, Collateral Amount						750,000	$ 750,000
Debt Instrument, Interest Rate, Increase (Decrease)							0.50%
Revolving Credit Facility [Member]
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
Long-term Line of Credit						2,500,000	$ 2,500,000
Interest Paid						0	30,267
Unamortized Debt Issuance Expense						32,292	32,292
Revolving Credit Facility [Member] | Commercial Loan [Member]
Line of Credit Facility, Maximum Borrowing Capacity		$ 2,500,000
Debt Instrument, Description of Variable Rate Basis		prime rate plus 1.5%
Line of Credit Facility, Commitment Fee Amount		$ 37,500
Interest Expense, Debt						216,214	216,214
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)								627,973
Amortization of Debt Issuance Costs								40,902
Debt Instrument, Periodic Payment, Interest								$ 136,526
Repayments of Debt		1,700,000
Term Loan [Member]
Long-term Debt						4,666,667	4,666,667
Unamortized Debt Issuance Expense						282,741	282,741
Long-term Debt, Maturities, Repayments of Principal, Remainder of Fiscal Year		500,000
Long-term Debt, Maturities, Repayments of Principal in Year Two		1,000,000
Long-term Debt, Maturities, Repayments of Principal in Year Three		1,000,000
Long-term Debt, Maturities, Repayments of Principal in Year Four		1,000,000
Long-term Debt, Maturities, Repayments of Principal in Year Five		1,000,000
Long-term Debt, Maturities, Repayments of Principal after Year Five		500,000
Term Loan [Member] | Commercial Loan [Member]
Debt Instrument, Face Amount		$ 5,000,000
Debt Instrument, Interest Rate, Stated Percentage		5.75%
Debt Instrument, Fee Amount		$ 75,000
Interest Expense, Debt						$ 111,686	$ 111,686
Long-term Debt, Maturities, Repayment Terms		Principal is payable in equal monthly installments of $83,333 over a five-year period

Stockholders' Equity (Details T

Stockholders' Equity (Details Textual) - USD ($)	Aug. 10, 2018	Jul. 10, 2018	Aug. 06, 2018	Jun. 29, 2018	Aug. 17, 2017	Jun. 30, 2017	Nov. 30, 2016	May 31, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	May 31, 2017	Mar. 27, 2018
Proceeds from Issuance of Private Placement									$ 0	$ 1,413,400
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
Stock Repurchase Program, Number of Shares Authorized to be Repurchased									74,235
Stock Repurchase Program, Remaining Authorized Repurchase Amount									$ 633,000
Payments of Dividends	$ 5,200,000
Chicken Soup for the Soul Productions LLC [Member]
Payments of Dividends	$ 3,400,000
Board of Directors Chairman [Member]
Stock Repurchase Program, Authorized Amount													$ 5,000,000
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									3,798,454		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 Stock, Dividends, Per Share, Declared			$ 0.45
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									7,817,238		7,863,938
Common Stock, Dividends, Per Share, Declared			$ 0.45
Series A Preferred Stock [Member]
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				646,497					780,497		0
Preferred Stock, Redemption Price Per Share				$ 25
Preferred Stock, Dividend Rate, Percentage				9.75%					9.75%		9.75%
Preferred Stock, Liquidation Preference Per Share				$ 25					$ 25		$ 25
Additional Shares Options To Purchase Preferred Stock		46,497
Underwriting Discounts and Commissions		$ 1,100,000
Payments for Underwriting Expense		$ 100,000
Preferred Stock, Shares Outstanding									780,497		0

Income Taxes (Details)

Income Taxes (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Current provision (benefit):
Federal	$ 0	$ (191,000)	$ 0	$ 122,000
States	25,000	(46,000)	72,000	29,000
Total current provision	25,000	(237,000)	72,000	151,000
Deferred provision (benefit):
Federal	361,000	(12,000)	630,000	(197,000)
States	126,000	3,000	225,000	(41,000)
Total deferred provision (benefit)	487,000	(9,000)	855,000	(238,000)
Total provision (benefit) for income taxes	$ 512,000	$ (246,000)	$ 927,000	$ (87,000)

Income Taxes (Details 1)

Income Taxes (Details 1) - USD ($)	Sep. 30, 2018	Dec. 31, 2017
Deferred Tax Assets:
Net operating loss carry-forwards	$ 137,000	$ 318,000
Acquisition-related costs	652,000	584,000
Film library	371,000	371,000
Total Deferred Tax Assets	1,160,000	1,273,000
Deferred Tax Liabilities:
Programming costs	2,037,000	1,389,000
Other assets	235,000	141,000
Total Deferred Tax Liabilities	2,272,000	1,530,000
Net deferred tax liability	$ (1,112,000)	$ (257,000)

Income Taxes (Details Textual)

Income Taxes (Details Textual)	9 Months Ended	12 Months Ended
	Sep. 30, 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		9 Months Ended
	May 31, 2016	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Sep. 30, 2016	Mar. 31, 2016
Related Party Transaction [Line Items]
Management Fee Expense, Percenatge								5.00%
Cost of Goods and Services Sold		$ 647,602	$ 4,846	$ 1,512,687	$ 225,828
Prepaid Distribution Costs		1,728,425		1,728,425		$ 1,892,806
Proceeds from Notes Payable				7,500,000	2,030,000
Proceeds from Issuance of Private Placement				0	1,413,400
Due from Affiliates		6,713,467		6,713,467		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]
Revenue from Contract with Customer, Including Assessed Tax		20,753	48,462	164,382	398,741
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%
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		323,802	2,423	756,343	112,914
Sales Commission, Percentage								20.00%
Cost of Goods and Services Sold	$ 5,000,000	323,802	$ 2,423	756,343	$ 112,914
Incremental Recurring License Fee, Percentage								4.00%
Marketing Support Fees, Percentage								1.00%
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		$ 6,713,467		$ 6,713,467		$ 6,128,629

Commitments and Contingencies_2

Commitments and Contingencies (Details)	Dec. 31, 2017USD ($)
Remainder of 2018	$ 97,650
2,019	417,206
2,020	71,043
Operating Leases, Future Minimum Payments Due	$ 585,899

Commitments and Contingencies_3

Commitments and Contingencies (Details Textual) - USD ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2018	Dec. 31, 2017
Letters of Credit Outstanding, Amount	$ 129,986	$ 129,986	$ 129,986
Loans Receivable, Gross, Commercial, Trade Financing	$ 750,000	$ 750,000
Trading Period		90 days
Debt Instrument, Interest Rate, Stated Percentage	0.50%	0.50%
Operating Leases, Rent Expense	$ 102,987	$ 310,375

Segment Reporting (Details)

Segment Reporting (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Revenues	$ 6,476,032	$ 48,466	$ 15,126,867	$ 2,258,281
United States
Revenues	6,401,765	48,466	14,953,392	2,258,281
Canada
Revenues	4,788	0	11,185	0
Europe
Revenues	18,307	0	42,761	0
Other foreign
Revenues	$ 51,172	$ 0	$ 119,529	$ 0

Segment Reporting (Details Text

Segment Reporting (Details Textual) - USD ($)	3 Months Ended		6 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Revenues	$ 6,476,032	$ 48,466			$ 15,126,867	$ 2,258,281
Sales Revenue, Net [Member]
Concentration Risk, Percentage			10.00%	10.00%
Sales Revenue, Net [Member] | Customer One [Member]
Concentration Risk, Percentage					16.00%	75.00%
Revenues					$ 1,500,000	$ 1,700,000
Sales Revenue, Net [Member] | Customer Two [Member]
Concentration Risk, Percentage					13.00%
Revenues					$ 1,200,000
Accounts Receivable [Member]
Concentration Risk, Percentage					10.00%		10.00%
Accounts Receivable [Member] | Customer One [Member]
Concentration Risk, Percentage			36.00%				58.00%
Accounts Receivable, Related Parties			$ 2,800,000				$ 4,800,000
Accounts Receivable [Member] | Customer Two [Member]
Concentration Risk, Percentage					18.00%
Accounts Receivable, Related Parties	$ 1,400,000				$ 1,400,000

Subsequent Events (Details Text

Subsequent Events (Details Textual) - USD ($)	1 Months Ended
	Nov. 15, 2018	Oct. 31, 2018	Sep. 30, 2018
Subsequent Event [Line Items]
Shelf Registration Filing Value of Shares Authorized			$ 13,000,000
Series A Preferred Stock [Member]
Subsequent Event [Line Items]
Dividends Payable, Amount Per Share			$ 0.2031
Series A Preferred Stock [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Dividends Payable, Amount Per Share		$ 0.2031
Dividends	$ 317,000