High Roller (ROLR) 10-Q 4 Dec 24 2024 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2024	Dec. 04, 2024
Document Information [Line Items]
Entity Central Index Key	0001947210
Entity Registrant Name	High Roller Technologies, Inc.
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2024
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2024
Document Transition Report	false
Entity File Number	001-42202
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	87-4159815
Entity Address, Address Line One	400 South 4th Street, Suite 500
Entity Address, City or Town	Las Vegas
Entity Address, State or Province	NV
Entity Address, Postal Zip Code	89101
City Area Code	702
Local Phone Number	509-5244
Title of 12(b) Security	Common Stock, par value $0.001 per share
Trading Symbol	ROLR
Security Exchange Name	NYSEAMER
Entity Current Reporting Status	No
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		8,267,100

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Assets
Cash and cash equivalents	$ 1,329	$ 2,087
Restricted cash	1,592	1,958
Prepaid expenses and other current assets	977	836
Total current assets	3,898	4,881
Deferred offering costs	1,058	580
Property and equipment, net	399	250
Operating lease ROU asset	1,029	0
Intangible assets, net	5,235	5,117
Other assets	45	255
Total assets	12,891	11,785
Current liabilities
Accrued expenses	4,522	4,300
Player liabilities	791	499
Short-term unsecured notes payable to stockholders	500	0
Operating leases obligation, current	113	0
Total current liabilities	12,674	9,457
Other liabilities	23	23
Operating lease obligation, noncurrent	973	0
Total liabilities	13,670	9,480
Stockholders’ (deficit) equity
Preferred stock, $0.001 par value; 10,000,000 shares authorized; none issued and outstanding as of September 30, 2024 and December 31, 2023	0	0
Common stock, $0.001 par value; 60,000,000 shares authorized; 7,015,017 shares and 6,967,278 shares issued and outstanding as of September 30, 2024 and December 31, 2023, respectively	7	7
Additional paid-in capital	22,805	22,052
Accumulated deficit	(25,074)	(21,220)
Accumulated other comprehensive income	1,483	1,466
Total stockholders’ (deficit) equity	(779)	2,305
Total liabilities and stockholders’ (deficit) equity	12,891	11,785
Related Party [Member]
Assets
Due from affiliates	1,227	702
Current liabilities
Accounts payable	5,090	3,972
Nonrelated Party [Member]
Current liabilities
Accounts payable	$ 1,658	$ 686

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parentheticals) - $ / shares	Sep. 30, 2024	Dec. 31, 2023
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized (in shares)	10,000,000	10,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	60,000,000	60,000,000
Common stock, shares issued (in shares)	7,015,017	6,967,278
Common stock, shares outstanding (in shares)	7,015,017	6,967,278

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Revenues	$ 7,516,000	$ 7,569,000	$ 19,826,000	$ 22,484,000
Operating expenses
Total operating expenses	7,990,000	7,754,000	23,605,000	23,441,000
Loss from operations	(474,000)	(185,000)	(3,779,000)	(957,000)
Other expenses
Interest expense, net	(27,000)	(29,000)	(77,000)	(91,000)
Other income (expenses)	0	15,000	2,000	(39,000)
Total other expenses	(27,000)	(14,000)	(75,000)	(130,000)
Loss before income taxes	(501,000)	(199,000)	(3,854,000)	(1,087,000)
Income tax expense	0	9,000	0	8,611
Net income (loss)	(501,000)	(208,000)	(3,854,000)	(1,096,000)
Other comprehensive income
Foreign currency translation adjustment	145,000	(123,000)	17,000	(121,000)
Comprehensive loss	$ (356,000)	$ (331,000)	$ (3,837,000)	$ (1,217,000)
Net loss per common share:
Net loss per common share – basic and diluted (in dollars per share)	$ (0.07)	$ (0.03)	$ (0.55)	$ (0.17)
Weighted average common shares outstanding – basic and diluted (in shares)	7,013,302	6,951,385	7,005,541	6,533,276
Related Party [Member]
Operating expenses
Direct operating costs	$ 598,000	$ 1,992,000	$ 2,020,000	$ 3,242,000
General and administrative expense	2,000	59,000	167,000	309,000
Advertising expense	194,000	1,222,000	408,000	1,570,000
Product and software development expense	46,000	58,000	193,000	157,000
Other [Member]
Operating expenses
Direct operating costs	2,671,000	1,242,000	7,740,000	6,887,000
General and administrative expense	1,877,000	2,436,000	7,169,000	7,212,000
Advertising expense	2,289,000	629,000	5,367,000	3,786,000
Product and software development expense	$ 313,000	$ 116,000	$ 541,000	$ 278,000

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
Balance (in shares) at Dec. 31, 2022	6,318,094
Balance at Dec. 31, 2022	$ 6	$ 16,834	$ (18,402)	$ 1,412	$ (150)
Share-based compensation	0	51	0	0	51
Net income (loss)	0	0	(209)	0	(209)
Foreign currency translation adjustment	$ 0	0	0	(18)	(18)
Balance (in shares) at Mar. 31, 2023	6,318,094
Balance at Mar. 31, 2023	$ 6	16,885	(18,611)	1,394	(326)
Balance (in shares) at Dec. 31, 2022	6,318,094
Balance at Dec. 31, 2022	$ 6	16,834	(18,402)	1,412	(150)
Net income (loss)					(1,096)
Foreign currency translation adjustment					(121)
Balance (in shares) at Sep. 30, 2023	6,963,803
Balance at Sep. 30, 2023	$ 7	21,998	(19,498)	1,291	3,798
Balance (in shares) at Dec. 31, 2022	6,318,094
Balance at Dec. 31, 2022	$ 6	16,834	(18,402)	1,412	(150)
Net income (loss)					(2,818)
Balance (in shares) at Dec. 31, 2023	6,967,278
Balance at Dec. 31, 2023	$ 7	22,052	(21,220)	1,466	2,305
Balance (in shares) at Mar. 31, 2023	6,318,094
Balance at Mar. 31, 2023	$ 6	16,885	(18,611)	1,394	(326)
Share-based compensation	0	54	0	0	54
Net income (loss)	0	0	(679)	0	(679)
Foreign currency translation adjustment	$ 0	0	0	20	20
Settlement of an affiliated payable through contribution to capital (in shares)	631,809
Settlement of an affiliated payable through contribution to capital	$ 1	4,999	0	0	5,000
Balance (in shares) at Jun. 30, 2023	6,949,903
Balance at Jun. 30, 2023	$ 7	21,938	(19,290)	1,414	4,069
Share-based compensation	0	60	0	0	60
Net income (loss)	0	0	(208)	0	(208)
Foreign currency translation adjustment	$ 0	0	0	(123)	(123)
Shares issued for vesting of restricted stock units (in shares)	13,900
Shares issued for vesting of restricted stock units	$ 0	0	0	0	0
Balance (in shares) at Sep. 30, 2023	6,963,803
Balance at Sep. 30, 2023	$ 7	21,998	(19,498)	1,291	3,798
Balance (in shares) at Dec. 31, 2023	6,967,278
Balance at Dec. 31, 2023	$ 7	22,052	(21,220)	1,466	2,305
Share-based compensation	0	525	0	0	525
Net income (loss)	0	0	(1,849)	0	(1,849)
Foreign currency translation adjustment	$ 0	0	0	(88)	(88)
Shares issued for vesting of restricted stock units (in shares)	33,881
Shares issued for vesting of restricted stock units	$ 0	0	0	0	0
Balance (in shares) at Mar. 31, 2024	7,001,159
Balance at Mar. 31, 2024	$ 7	22,577	(23,069)	1,378	893
Balance (in shares) at Dec. 31, 2023	6,967,278
Balance at Dec. 31, 2023	$ 7	22,052	(21,220)	1,466	2,305
Net income (loss)					(3,854)
Foreign currency translation adjustment					17
Balance (in shares) at Sep. 30, 2024	7,015,017
Balance at Sep. 30, 2024	$ 7	22,805	(25,074)	1,483	(779)
Balance (in shares) at Mar. 31, 2024	7,001,159
Balance at Mar. 31, 2024	$ 7	22,577	(23,069)	1,378	893
Share-based compensation	0	148	0	0	148
Net income (loss)	0	0	(1,504)	0	(1,504)
Foreign currency translation adjustment	$ 0	0	0	(40)	(40)
Shares issued for vesting of restricted stock units (in shares)	11,649
Shares issued for vesting of restricted stock units	$ 0	0	0	0	0
Balance (in shares) at Jun. 30, 2024	7,012,808
Balance at Jun. 30, 2024	$ 7	22,725	(24,573)	1,338	(503)
Share-based compensation	0	80	0	0	80
Net income (loss)	0	0	(501)	0	(501)
Foreign currency translation adjustment	$ 0	0	0	145	145
Shares issued for vesting of restricted stock units (in shares)	2,209
Shares issued for vesting of restricted stock units	$ 0	0	0	0	0
Balance (in shares) at Sep. 30, 2024	7,015,017
Balance at Sep. 30, 2024	$ 7	$ 22,805	$ (25,074)	$ 1,483	$ (779)

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended				9 Months Ended		12 Months Ended
	Sep. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Cash flows from operating activities
Net income (loss)	$ (501)	$ (1,849)	$ (208)	$ (209)	$ (3,854)	$ (1,096)	$ (2,818)	$ (3,058)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization and depreciation					172	5
Foreign exchange gain					(1)	(3)
Noncash interest expense					78	91
Noncash lease expense					57	54
Change in deferred taxes					0	1
Share-based compensation					753	165
Loss on liquidation of Ellmount Support					10	0
Changes in operating assets and liabilities:
Due from/to affiliates					523	909
Prepaid expenses and other current assets					(162)	481
Other assets					208	(27)
Accounts payable					917	(889)
Accrued expenses					(336)	982
Player liabilities					280	28
Other liabilities					0	(66)
Operating lease liabilities					0	(56)
Net cash (used in) provided by operating activities					(1,355)	579
Cash flows from investing activities
Investment in capitalized software					(150)	(307)
Purchase of property and equipment					(175)	(87)
Net cash used in investing activities					(325)	(394)
Cash flows from financing activities
Payment of deferred offering costs					(163)	(319)
Proceeds from issuance of debt					500	0
Liquidation of Ellmount Support					(3)	0
Net cash (used in) provided by financing activities					334	(319)
Effect of exchange rate changes on cash, cash equivalents and restricted cash					222	(22)
Net change in cash, cash equivalents, and restricted cash					(1,124)	(156)
Cash, cash equivalents, and restricted cash – beginning of period		$ 4,045		$ 4,150	4,045	4,150	4,150
Cash, cash equivalents, and restricted cash – end of period	$ 2,921		$ 3,994		2,921	3,994	$ 4,045	$ 4,150
Supplemental disclosure of cash flow:
Cash paid for taxes					0	28
Non-cash financing activities:
Conversion of related party debt into common stock					0	5,000
Acquisition of right of use asset in exchange for lease obligations					$ 975	$ 0

Note 1 - Nature Of Operations

Note 1 - Nature Of Operations	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Nature of Operations [Text Block]	Note 1 — Nature of operations High Roller Technologies, Inc. (the “Company” or “High Roller”) was incorporated in Delaware on December 21, 2021, Subsidiaries of entertainment Wowly NV (“Wowly”) is a wholly owned subsidiary of Entertainment. Wowly, which is organized in Curacao, manages certain internet related advertising services on behalf of Entertainment. Ellmount Support SA (“Support”), which was based in Costa Rica, provided services to Entertainment that are currently being provided by Lunar Ventures Limited (“Ventures”), as described below, prior to its wind down in first 2024. Deep Dive Holdings LTD, which is organized in Malta in September 2024, no Subsidiaries of Highroller In March 2022, On May 30, 2023, On February 15, 2024 March 2024, July 2024 no. OGL/2024/1042/0564 Reverse stock split On January 16, 2024, 1 January 16, 2024. not

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Polices	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Significant Accounting Policies [Text Block]	Note 2 Summary of significant accounting polices The Company’s complete accounting policies are described in Note 2 December 31, 2023 1/A October 7, 2024. December 31, 2023 no Basis of Presentation and Principles of Consolidation The accompanying unaudited condensed consolidated financial statements include the accounts of High Roller Technologies, Inc., and its wholly owned subsidiaries. All intercompany accounts and transactions have been eliminated upon consolidation. The accompanying unaudited condensed consolidated financial statements have been prepared and presented in conformity with accounting principles generally accepted in the United States (“U.S. GAAP”) for interim financial information and the instructions to From 10 8 X December 31, 2023 not December 31, 2023, In the opinion of management, these unaudited condensed consolidated financial statements have been prepared on the same basis as the annual consolidated financial statements and notes thereto of the Company and include all adjustments, consisting only of normal recurring adjustments considered necessary for the fair presentation of the Company’s financial position and operating results. Operating results for the interim periods presented are not Going concern The Company had a net working capital deficiency of $8,776 thousand, an accumulated deficit of $25,074 thousand and unrestricted cash resources of $1,329 thousand at September 30, 2024 December 31, 2023 2022 nine September 30, 2024 2023 The Company’s unaudited condensed consolidated financial statements have been presented on the basis that it will continue as a going concern, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. The Company has financed its working capital requirements historically through the continuing financial support of affiliates and related parties. The Company’s ability to continue as a going concern is dependent upon its ability to obtain the necessary financing to meet its continuing obligations and repay its liabilities arising from normal business operations when they become due, to fund the development and expansion of its business activities, and to generate sustainable operating profits and cash flows in the future. As a result of these factors, at September 30, 2024, 12 not may no December 31, 2023, not In October 2024 As market conditions present uncertainty as to the Company’s ability to secure additional funds, there can be no If cash resources are insufficient to satisfy the Company’s ongoing cash requirements, the Company would be required to scale back or discontinue its operations, or obtain funds, if available, through strategic alliances or joint ventures that could require the Company to relinquish rights to and/or control of gaming licenses and/or operations, or to discontinue operations entirely. Risk and Uncertainties The Company’s business and operations are sensitive to general business and economic conditions worldwide. These conditions include short-term and long-term interest rates, inflation, fluctuations in debt and equity capital markets, cash transfer rules and restrictions, and the general condition of the world economy. A host of factors beyond the Company’s control could cause fluctuations in these conditions. Adverse developments in these general business and economic conditions could have a material adverse effect on the Company’s financial condition and the results of its operations. The Company’s business and operations are also sensitive to continually evolving online gaming regulatory and licensing requirements. In addition, the Company competes with many companies that currently have extensive and well-funded businesses, marketing and sales operations. The Company may may Use of Estimates The preparation of the unaudited condensed consolidated financial statements in conformity with U.S. GAAP requires management to make judgements, estimates and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, revenue and expenses. Some of those judgments can be subjective and complex, and therefore, actual results could differ materially from those estimates under different assumptions or conditions. Management bases its estimates on historical experience and on various assumptions that are believed to be reasonable in relation to the financial statements taken as a whole under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not Cash and Cash Equivalents, and Restricted Cash Cash and cash equivalents consist of liquid checking and instant access internet banking accounts with original maturities of ninety not Cash and cash equivalents that are legally restricted as to withdrawal or usage are classified as current or non-current restricted cash, as applicable, in the consolidated balance sheets. Entertainment and HR Entertainment maintain separate accounts with various intermediary parties to segregate cash that resides in customers’ interactive gaming accounts from cash used in operating activities. Player funds denoted as such by Entertainment at the end of each period are classified as restricted cash. Player funds include cash amounts that reside in players’ interactive gaming withdrawals that were initiated by players but that are still pending at the end of each period, and the value of any bets that are unsettled at the end of each period. D UE ROM FFILIATES Due from affiliates consists of amounts expected to be collected from certain affiliated companies under common control. Amounts due reflect the revenues recorded by the Company under intra-group services arrangements for maintenance and operations of the iCasino platform on behalf of Interactive. As of September 30, 2024 December 31, 2023, 12 not No Deferred Offering Costs Deferred offering costs consist of payments with respect to the equity financing transaction, including legal fees. Such costs are deferred and were charged to additional paid-in capital during the three December 31, 2024 October 2024. Due to AFFILIATES Due to affiliates consists of amounts owed by the Company to certain of its related parties and affiliates. Amounts due to affiliates may Le ases Under Leases (ASC Topic 842 not may may not The right-of-use asset components of operating leases are included in operating leases, right-of-use assets, net in the condensed consolidated balance sheets, while the current portion of operating lease liabilities are included in operating lease obligation, current in current liabilities, and the long-term portion of operating lease liabilities is included in operating lease obligation, non-current in non-current liabilities in the condensed consolidated balance sheets. Foreign Currency and Foreign Exchange Risk The unaudited condensed consolidated financial statements are presented in United States Dollars ($), which is the Company’s reporting currency. Foreign currency exchange risk is the risk that the Company’s results of operations and/or financial condition could be impacted by unfavorable changes in exchange rates. The Company has transactions denominated in currencies other than the U.S. Dollar, principally the Euro but also other foreign currencies including Norwegian Krone, New Zealand Dollar and Canadian Dollar, that expose the Company’s operations to risk from the effects of exchange rate movements. Such movements may September 30, 2024 December 31, 2023 not may not In most of the Company’s operations, the Company transacts primarily in the Euro, including wagered amounts, net revenue, revenue share, and employee-related compensation costs. Operating arrangements with payment service providers who convert player funds to the Euro from other currencies, for example the Canadian Dollar, could further negatively impact foreign currency exchange risk if the exchange spot rates used are unfavorable as compared to European Central Bank exchange rates. Foreign currency gains and losses arising from transactions denominated in currencies other than the functional currency are included in net loss and are included within general and administrative expenses. For the nine September 30, 2024 2023 three September 30, 2024 2023 2024 The effects of foreign currency translation adjustments are included in stockholders’ equity (deficit) as a component of accumulated other comprehensive loss in the accompanying condensed consolidated balance sheets. Foreign currency fluctuations between the functional and reporting currency can significantly impact the currency translation adjustment component of accumulated other comprehensive income. Credit Risk The Company’s credit risk arises from cash and cash equivalents, and restricted cash and deposits with banks and other financial institutions. The Company maintains balances in banks in the United States and outside of the United States, primarily within the European Union. For funds held within the United States, the Federal Deposit Insurance Corporation insures $250 €100 may may not Reclassification Certain prior period amounts have been reclassed for comparability related to the components of operating expenses to conform to the current period classification. There was no Recent Accounting Pronouncements In November 2023, 2023 07, 280 2023 07” 2023 07 2023 07 December 15, 2023, December 15, 2024. 2023 07 2023 07 may In December 2023, 2023 09, 740 2023 09” 2023 09 2023 09 December 15, 2024, 2023 09 may Management does not not

Note 3 - Revenue

Note 3 - Revenue	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Revenue from Contract with Customer [Text Block]	Note 3 Revenue The components of disaggregated revenue for the three nine September 30, 2024 2023 For the Three Months Ended For the Nine Months Ended September 30, September 30, (in thousands) 2024 2023 2024 2023 Net gaming revenue $ 6,470 $ 7,023 $ 18,490 $ 21,428 Net revenue generated through intra-group services arrangements 1,046 546 1,336 1,056 Total Revenue $ 7,516 $ 7,569 $ 19,826 $ 22,484 The Company’s revenue by country for those with significant revenue for the three nine September 30, 2024 2023 Nine Months Ended September 30, (in thousands) 2024 2023 Finland $ 8,610 44 % $ 6,025 27 % New Zealand 4,720 24 % 5,809 26 % Norway 2,812 14 % 4,550 20 % Canada 2,653 13 % 3,462 15 % Rest of world 1,031 5 % 2,638 12 % Total Revenue $ 19,826 100 % $ 22,484 100 % Three Months Ended September 30, (in thousands) 2024 2023 Finland $ 3,797 50 % $ 2,176 29 % New Zealand 1,624 22 % 1,993 26 % Norway 934 12 % 1,684 22 % Canada 877 12 % 1,199 16 % Rest of world 284 4 % 517 7 % Total Revenue $ 7,516 100 % $ 7,569 100 % As of September 30, 2024 December 31, 2023 not

Note 4 - Cash and Cash Equivale

Note 4 - Cash and Cash Equivalents	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Cash and Cash Equivalents Disclosure [Text Block]	Note 4 Cash and cash equivalents The following table reconciles cash and cash equivalents, and restricted cash in the condensed consolidated balance sheets to the totals shown on the unaudited condensed consolidated statements of cash flows as of September 30, 2024 December 31, 2023 September 30, December 31, (in thousands) 2024 2023 Cash and cash equivalents $ 1,329 $ 2,087 Restricted cash 1,592 1,958 Total cash and cash equivalents, and restricted cash $ 2,921 $ 4,045 The following table presents cash and cash equivalents, and restricted cash held in accounts in each country (translated into USD) as of September 30, 2024 December 31, 2023 September 30, December 31, (in thousands) 2024 2023 Cash and cash equivalents: Malta $ 379 $ 392 Finland 575 387 United States 171 123 United Kingdom 62 163 Cyprus 30 83 Lithuania 45 671 Switzerland 57 — Other 10 267 Restricted cash Malta 663 1,074 Denmark 268 544 United Kingdom 177 183 Singapore 106 105 Cyprus 374 — Other 4 53 Total cash and cash equivalents, and restricted cash $ 2,921 $ 4,045

Note 5 - Prepaid Expenses and O

Note 5 - Prepaid Expenses and Other Current Assets	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Other Current Assets [Text Block]	Note 5 Prepaid expenses and other current assets Prepaid expenses and other current assets at September 30, 2024 December 31, 2023 September 30, December 31, (in thousands) 2024 2023 VAT recoverable $ 590 $ 523 Payment provider receivables 168 113 Prepaid income tax — 32 Other prepaids 219 168 Total prepaid and other current assets $ 977 $ 836

Note 6 - Intangible Assets, Net

Note 6 - Intangible Assets, Net	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Intangible Assets Disclosure [Text Block]	Note 6 Intangible assets, Net Intangible assets, net at September 30, 2024 December 31, 2023 September 30, 2024 Weighted Average Remaining Amortization Gross Accumulated Net Period Carrying Accumulated Impairment Carrying (years) Amount Amortization Amount Amount Trademarks Indefinite $ 1,331 $ — $ (1,021 ) $ 310 Domain name Indefinite 4,444 — — 4,444 Capitalized software 3 780 (299 ) — 481 $ 6,555 $ (299 ) $ (1,021 ) $ 5,235 December 31, 2023 Weighted Average Remaining Amortization Gross Accumulated Net Period Carrying Accumulated Impairment Carrying (years) Amount Amortization Amount Amount Trademarks Indefinite $ 1,242 $ — $ (935 ) $ 307 Domain name Indefinite 4,396 — — 4,396 Capitalized software 3 568 (154 ) — 414 $ 6,206 $ (154 ) $ (935 ) $ 5,117 Trademarks and domain names have no not no three nine September 30, 2024 2023 For the nine September 30, 2024 fourth 2023. 2014, September 30, 2024 three nine September 30, 2024 nine September 30, 2023 fourth 2023.

Note 7 - Property and Equipment

Note 7 - Property and Equipment	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	Note 7 Property and equipment Property and equipment at September 30, 2024 December 31, 2023 September 30, December 31, (in thousands) 2024 2023 Machinery, furniture, and equipment $ 228 $ 182 Leasehold improvements 210 121 438 303 Less: accumulated depreciation (39 ) (53 ) Total property and equipment, net $ 399 $ 250 The Company recorded depreciation expense on property and equipment of $0 thousand and $2 thousand for the three September 30, 2024 2023, nine September 30, 2024 2023

Note 8 - Accrued Expenses

Note 8 - Accrued Expenses	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Accrued Expenses [Text Block]	Note 8 Accrued expenses Accrued Expenses at September 30, 2024 December 31, 2023 September 30, December 31, (in thousands) 2024 2023 VAT and other non income tax liabilities $ 1,950 $ 778 Accrued expenses 822 1,466 Accrued deferred offering costs 126 208 Accrued licensing fee 322 399 Accrued marketing 986 1,192 Accrued payroll 268 133 Other accrued expenses 48 124 Total accrued expenses $ 4,522 $ 4,300

Note 9 - Stockholders' Equity (

Note 9 - Stockholders' Equity (Deficit)	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Equity [Text Block]	Note 9 Stockholders equity (deficit) The Company is authorized to issue 60,000,000 shares of common stock and 10,000,000 shares of undesignated preferred stock. The common stock and undesignated preferred stock have a par value of $0.001 per share. The holders of common stock are entitled to one On October 22, 2024, October 24, 2024, April 20, 2025 October 22, 2029.

Note 10 - Net Loss Per Share

Note 10 - Net Loss Per Share	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Earnings Per Share [Text Block]	Note 10 Net loss per share The computation of net loss per common share and the weighted average common shares outstanding for the three nine September 30, 2024 2023 For the Three Months Ended For the Nine Months Ended September 30, September 30, (in thousands, except share and per share data) 2024 2023 2024 2023 Basic Net loss $ (501 ) $ (208 ) $ (3,854 ) $ (1,096 ) Weighted average number of shares used in computing net loss per share – basic 7,013,302 6,951,385 7,005,541 6,533,276 Net loss per share - basic $ (0.07 ) $ (0.03 ) $ (0.55 ) $ (0.17 ) Diluted Net loss $ (501 ) $ (208 ) $ (3,854 ) $ (1,096 ) Weighted average number of shares used in computing net loss per share – diluted 7,013,302 6,951,385 7,005,541 6,533,276 Net loss per share - diluted $ (0.07 ) $ (0.03 ) $ (0.55 ) $ (0.17 ) As of September 30, 2024 2023 three nine September 30, 2024 2023, As of and for the Three Months Ended As of and for the Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Warrants 39,172 39,172 39,172 39,172 Stock options 209,703 88,453 209,703 88,453 Restricted stock units 99,966 11,198 99,966 11,198

Note 11 - Share-based Compensat

Note 11 - Share-based Compensation	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Share-Based Payment Arrangement [Text Block]	Note 11 The Company adopted its 2024 January 2024 A summary of option activity for the nine September 30, 2024 December 31, 2023 Weighted- Average Weighted- Remaining Average Contractual Number of Exercise Term Options Price (In Years) Outstanding - January 1, 2023 199,651 $ 7.63 5.79 Granted — $ — — Exercised — $ — — Modified/Cancelled (111,198 ) $ 11.87 6.51 Expired/Forfeited — $ — — Outstanding - December 31, 2023 88,453 $ 2.29 3.67 Granted 180,000 $ 6.33 9.56 Exercised — $ — — Modified/Cancelled (58,750 ) $ 6.33 — Expired/Forfeited — $ — — Outstanding - September 30, 2024 209,703 $ 4.63 5.25 Exercisable - September 30, 2024 174,703 $ 3.88 4.17 Options granted during the nine September 30, 2024 December 31, 2023 For the Nine Months Ended September 30, 2024 Weighted average grant date fair value $ 3.91 Expected term (years) 5.14 5.52 Risk-free interest rate 4.0 - 4.1 % Expected volatility 68.0 % Expected dividends yield 0 % Exercise price $ 6.33 The Company estimates its expected volatility by using a combination of historical share price volatilities of similar companies within the Company’s industry. The risk-free interest rate assumption is based on observed interest rates for the appropriate term of the Company’s options on a grant date. The expected option term assumption is estimated using the simplified method and is based on the mid-point between vest date and the remaining contractual term of the option, since the Company does not Share-based compensation related to options is included in the unaudited condensed consolidated statements of operations as follows: Three Months Ended September 30, Nine Months Ended September 30, (in thousands) 2024 2023 2024 2023 General and administrative $ 23 $ — $ 257 $ 1 Advertising and promotions 10 — 49 — Product software and development 10 — 49 — Total $ 43 $ — $ 355 $ 1 Compensation cost related to non-vested option awards not September 30, 2024 2.58 On March 8, 2023, September 1, 2022 three September 1, 2023, first 2026. 718 20. 718 20. September 30, 2024 not A summary of RSU activity for the nine September 30, 2024 December 31, 2023 Weighted Average Number of Grant Date Units FV RSUs outstanding at January 1, 2023 — $ — Granted 111,198 $ 8.92 Vested (17,375 ) $ 13.53 Forfeited — $ — RSUs outstanding at December 31, 2023 93,823 $ 8.07 Granted 149,623 $ 6.33 Vested (47,739 ) $ 7.20 Forfeited (95,741 ) $ 7.61 RSUs outstanding at September 30, 2024 99,966 $ 6.33 The total fair value of RSUs vested during the nine September 30, 2024 2023 Stock-based compensation related to RSUs is included in the unaudited condensed consolidated statements of operations as follows: Three Months Ended September 30, Nine Months Ended September 30, (in thousands) 2024 2023 2024 2023 General and administrative $ 31 $ 60 $ 372 $ 164 Advertising and promotions 3 — 13 — Product software and development 3 — 13 — Total $ 37 $ 60 $ 398 $ 164 Of the 149,623 RSUs granted during the nine September 30, 2024 December 31, 2024 December 31, 2025. September 30, 2024 not not September 30, 2024 2026. no not September 30, 2024 Warrants As of September 30, 2024 Weighted- Average Weighted- Remaining Average Contractual Number of Exercise Term Shares Price (In Years) Warrants outstanding - January 1, 2023 39,172 $ 2.37 4.50 Issued — $ — — Exercised — $ — — Expired — $ — — Warrants outstanding - December 31, 2023 39,172 $ 2.37 3.50 Issued — $ — — Exercised — $ — — Expired — $ — — Warrants outstanding - September 30, 2024 39,172 $ 2.37 3.00 Warrants exercisable - September 30, 2024 39,172 $ 2.37 3.00 There was no share-based compensation expense related to warrants incurred during the three nine September 30, 2024 2023

Note 12 - Related Party Transac

Note 12 - Related Party Transactions	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	12. Service Agreements The Company had previously entered into an Intra-Group Services Agreement with Interactive, pursuant to which, among other things, the Company and its subsidiaries provided certain specified services to Interactive. In addition, Interactive provides certain services to the Company. Beginning in 2022, no For the three September 30, 2024 2023, nine September 30, 2024 2023, For the three September 30, 2024 2023, nine September 30, 2024 2023, For the three September 30, 2024 2023, nine September 30, 2024 2023, For the three nine September 30, 2024 2023 Happy Hour Solutions Ltd., a company registered in Cyprus and a subsidiary of Happy Hour Entertainment Holdings Ltd., one October 21, 2021 ● a Domain License Agreement, dated January 1, 2022 ( ● a Nominee Agreement, dated as of the Effective Date, which allows Happy Hour Solutions to, among other business solutions, process payments made on the aforementioned domain and allows us to host, manage, administer, operate and support, and enter into contracts in the ordinary course of business in the name of Happy Hour Solutions; and ● in March 2024, The Happy Hour Solutions Agreements collectively allow HR Entertainment access to additional online gaming revenues. In consideration of these agreements, HR Entertainment pays Happy Hour Solutions consideration of 500 thousand euros per month. Beginning in the fourth 2023, three nine September 30, 2024 2023, ecognized an immaterial amount in both periods, As of March 1 , 2022, three September 30, 2024 2023, $120 nine September 30, 2024 nine September 30, 2023 Due From/Due to Affiliates The components of related party balances included in due from affiliates and due to affiliates on the unaudited condensed consolidated balance sheets as of September 30, 2024 December 31, 2023 September 30, December 31, (in thousands) 2024 2023 Due from affiliates Spike Up $ 489 $ 53 Happy Hours Entertainment Holdings 738 644 Other — 5 Total due from affiliates $ 1,227 $ 702 Due to affiliates Interactive $ — $ 4 Spike Up 4,871 3,718 Happy Hour Solutions 219 121 Funnz (formerly known as WKND) — 68 Other — 61 Total due to affiliates $ 5,090 $ 3,972 As of September 30, 2024 December 31, 2023 6 Short-Term Unsecured Notes Payable to Stockholders On June 6, 2024, December 31, 2024. not

Note 13 - Income Taxes

Note 13 - Income Taxes	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Income Tax Disclosure [Text Block]	13. The Company recognized federal, state and foreign income tax expense of $0 and $$8,611 nine September 30, 2024, 2023, nine September 30, 2024, 2023, 0% not may not not, not September 30, 2024 December 31, 2023.

Note 14 - Commitments and Conti

Note 14 - Commitments and Contingencies	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	14. Legal Claims The Company operates in an emerging online gaming industry. For internet based online gaming operations, there is uncertainty as to which country’s law ought to be applied, as the internet operations can be linked to several jurisdictions. Legislation concerning online gaming is under review in many jurisdictions. The Company monitors the legal situation within the United States, European Union (the “EU”), and any of its key markets to ensure the Company will be in a position to continue operating in those jurisdictions. In the normal course of business, the Company may not not 450 20, For the nine September 30, 2024 2023 September 30, 2024 December 31, 2023 not not 2018 September 30, 2024 December 31, 2023 Principal Commitments The Company’s principal commitments primarily consist of operating lease obligations for office space, services agreements, and other contractual commitments. The principal commitments and contingencies are described below.

Note 15 - Leases

Note 15 - Leases	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Lessee, Operating Leases [Text Block]	15. In January 2024, six may three first Right-of-use assets for these administrative office leases as of September 30, 2024 December 31, 2023 September 30, December 31, (in thousands) 2024 2023 Malta Office 1,029 — Operating lease, right-of-use asset, net $ 1,029 $ — The Company has no 12 Lease expense for operating leases recorded in the balance sheet is included in operating costs and expenses and is based on the future minimum lease payments recognized on a straight- line basis over the term of the lease plus any variable lease costs. Operating lease expenses, inclusive of short-term and variable lease expenses, included in the Company’s unaudited condensed consolidated statements of operations for the three September 30, 2024, $12 nine September 30, 2024 2023 Annual maturities analysis under the Malta lease agreement at September 30, 2024 Year ending December 31, 2024 (remainder) $ 57 2025 189 2026 194 2027 199 2028 205 Thereafter 274 Total 1,118 Less: Present value discount (32 ) Lease obligations, net $ 1,086 Operating lease obligations are based on the net present value of the remaining lease payments over the remaining lease term. In determining the present value of lease payments, the Company used its incremental borrowing rate on the date of adoption of ASU 2016 02, September 30, 2024

Note 16 - Subsequent Events

Note 16 - Subsequent Events	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Subsequent Events [Text Block]	16. The Company evaluated subsequent events that occurred after the balance sheet date through December 4, 2024, not In October 2024, 2018 5million September 2022 Q1 2025. On October 22, 2024, October 24, 2024, April 20, 2025 October 22, 2029.

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Sep. 30, 2024
Insider Trading Arr Line Items
Rule 10b5-1 Arrangement Adopted [Flag]	false
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false
Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false

Significant Accounting Policies

Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	Basis of Presentation and Principles of Consolidation The accompanying unaudited condensed consolidated financial statements include the accounts of High Roller Technologies, Inc., and its wholly owned subsidiaries. All intercompany accounts and transactions have been eliminated upon consolidation. The accompanying unaudited condensed consolidated financial statements have been prepared and presented in conformity with accounting principles generally accepted in the United States (“U.S. GAAP”) for interim financial information and the instructions to From 10 8 X December 31, 2023 not December 31, 2023, In the opinion of management, these unaudited condensed consolidated financial statements have been prepared on the same basis as the annual consolidated financial statements and notes thereto of the Company and include all adjustments, consisting only of normal recurring adjustments considered necessary for the fair presentation of the Company’s financial position and operating results. Operating results for the interim periods presented are not
Going Concern [Policy Text Block]	Going concern The Company had a net working capital deficiency of $8,776 thousand, an accumulated deficit of $25,074 thousand and unrestricted cash resources of $1,329 thousand at September 30, 2024 December 31, 2023 2022 nine September 30, 2024 2023 The Company’s unaudited condensed consolidated financial statements have been presented on the basis that it will continue as a going concern, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. The Company has financed its working capital requirements historically through the continuing financial support of affiliates and related parties. The Company’s ability to continue as a going concern is dependent upon its ability to obtain the necessary financing to meet its continuing obligations and repay its liabilities arising from normal business operations when they become due, to fund the development and expansion of its business activities, and to generate sustainable operating profits and cash flows in the future. As a result of these factors, at September 30, 2024, 12 not may no December 31, 2023, not In October 2024 As market conditions present uncertainty as to the Company’s ability to secure additional funds, there can be no If cash resources are insufficient to satisfy the Company’s ongoing cash requirements, the Company would be required to scale back or discontinue its operations, or obtain funds, if available, through strategic alliances or joint ventures that could require the Company to relinquish rights to and/or control of gaming licenses and/or operations, or to discontinue operations entirely.
Risk an Uncertainties [Policy Text Block]	Risk and Uncertainties The Company’s business and operations are sensitive to general business and economic conditions worldwide. These conditions include short-term and long-term interest rates, inflation, fluctuations in debt and equity capital markets, cash transfer rules and restrictions, and the general condition of the world economy. A host of factors beyond the Company’s control could cause fluctuations in these conditions. Adverse developments in these general business and economic conditions could have a material adverse effect on the Company’s financial condition and the results of its operations. The Company’s business and operations are also sensitive to continually evolving online gaming regulatory and licensing requirements. In addition, the Company competes with many companies that currently have extensive and well-funded businesses, marketing and sales operations. The Company may may
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of the unaudited condensed consolidated financial statements in conformity with U.S. GAAP requires management to make judgements, estimates and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, revenue and expenses. Some of those judgments can be subjective and complex, and therefore, actual results could differ materially from those estimates under different assumptions or conditions. Management bases its estimates on historical experience and on various assumptions that are believed to be reasonable in relation to the financial statements taken as a whole under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents, and Restricted Cash Cash and cash equivalents consist of liquid checking and instant access internet banking accounts with original maturities of ninety not Cash and cash equivalents that are legally restricted as to withdrawal or usage are classified as current or non-current restricted cash, as applicable, in the consolidated balance sheets. Entertainment and HR Entertainment maintain separate accounts with various intermediary parties to segregate cash that resides in customers’ interactive gaming accounts from cash used in operating activities. Player funds denoted as such by Entertainment at the end of each period are classified as restricted cash. Player funds include cash amounts that reside in players’ interactive gaming withdrawals that were initiated by players but that are still pending at the end of each period, and the value of any bets that are unsettled at the end of each period.
Accounts Receivable, Related Party Transactions Policy [Policy Text Block]	D UE ROM FFILIATES Due from affiliates consists of amounts expected to be collected from certain affiliated companies under common control. Amounts due reflect the revenues recorded by the Company under intra-group services arrangements for maintenance and operations of the iCasino platform on behalf of Interactive. As of September 30, 2024 December 31, 2023, 12 not No
Deferred Charges, Policy [Policy Text Block]	Deferred Offering Costs Deferred offering costs consist of payments with respect to the equity financing transaction, including legal fees. Such costs are deferred and were charged to additional paid-in capital during the three December 31, 2024 October 2024.
Accounts Payable, Related Party Transactions Policy [Policy Text Block]	Due to AFFILIATES Due to affiliates consists of amounts owed by the Company to certain of its related parties and affiliates. Amounts due to affiliates may
Lessee, Leases [Policy Text Block]	Le ases Under Leases (ASC Topic 842 not may may not The right-of-use asset components of operating leases are included in operating leases, right-of-use assets, net in the condensed consolidated balance sheets, while the current portion of operating lease liabilities are included in operating lease obligation, current in current liabilities, and the long-term portion of operating lease liabilities is included in operating lease obligation, non-current in non-current liabilities in the condensed consolidated balance sheets.
Foreign Currency Transactions and Translations Policy [Policy Text Block]	Foreign Currency and Foreign Exchange Risk The unaudited condensed consolidated financial statements are presented in United States Dollars ($), which is the Company’s reporting currency. Foreign currency exchange risk is the risk that the Company’s results of operations and/or financial condition could be impacted by unfavorable changes in exchange rates. The Company has transactions denominated in currencies other than the U.S. Dollar, principally the Euro but also other foreign currencies including Norwegian Krone, New Zealand Dollar and Canadian Dollar, that expose the Company’s operations to risk from the effects of exchange rate movements. Such movements may September 30, 2024 December 31, 2023 not may not In most of the Company’s operations, the Company transacts primarily in the Euro, including wagered amounts, net revenue, revenue share, and employee-related compensation costs. Operating arrangements with payment service providers who convert player funds to the Euro from other currencies, for example the Canadian Dollar, could further negatively impact foreign currency exchange risk if the exchange spot rates used are unfavorable as compared to European Central Bank exchange rates. Foreign currency gains and losses arising from transactions denominated in currencies other than the functional currency are included in net loss and are included within general and administrative expenses. For the nine September 30, 2024 2023 three September 30, 2024 2023 2024 The effects of foreign currency translation adjustments are included in stockholders’ equity (deficit) as a component of accumulated other comprehensive loss in the accompanying condensed consolidated balance sheets. Foreign currency fluctuations between the functional and reporting currency can significantly impact the currency translation adjustment component of accumulated other comprehensive income.
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Credit Risk The Company’s credit risk arises from cash and cash equivalents, and restricted cash and deposits with banks and other financial institutions. The Company maintains balances in banks in the United States and outside of the United States, primarily within the European Union. For funds held within the United States, the Federal Deposit Insurance Corporation insures $250 €100 may may not
Reclassification, Comparability Adjustment [Policy Text Block]	Reclassification Certain prior period amounts have been reclassed for comparability related to the components of operating expenses to conform to the current period classification. There was no
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements In November 2023, 2023 07, 280 2023 07” 2023 07 2023 07 December 15, 2023, December 15, 2024. 2023 07 2023 07 may In December 2023, 2023 09, 740 2023 09” 2023 09 2023 09 December 15, 2024, 2023 09 may Management does not not

Note 3 - Revenue (Tables)

Note 3 - Revenue (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Disaggregation of Revenue [Table Text Block]	For the Three Months Ended For the Nine Months Ended September 30, September 30, (in thousands) 2024 2023 2024 2023 Net gaming revenue $ 6,470 $ 7,023 $ 18,490 $ 21,428 Net revenue generated through intra-group services arrangements 1,046 546 1,336 1,056 Total Revenue $ 7,516 $ 7,569 $ 19,826 $ 22,484
Revenue from External Customers by Geographic Areas [Table Text Block]	Nine Months Ended September 30, (in thousands) 2024 2023 Finland $ 8,610 44 % $ 6,025 27 % New Zealand 4,720 24 % 5,809 26 % Norway 2,812 14 % 4,550 20 % Canada 2,653 13 % 3,462 15 % Rest of world 1,031 5 % 2,638 12 % Total Revenue $ 19,826 100 % $ 22,484 100 % Three Months Ended September 30, (in thousands) 2024 2023 Finland $ 3,797 50 % $ 2,176 29 % New Zealand 1,624 22 % 1,993 26 % Norway 934 12 % 1,684 22 % Canada 877 12 % 1,199 16 % Rest of world 284 4 % 517 7 % Total Revenue $ 7,516 100 % $ 7,569 100 %

Note 4 - Cash and Cash Equiva_2

Note 4 - Cash and Cash Equivalents (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Cash and Cash Equivalents [Table Text Block]	September 30, December 31, (in thousands) 2024 2023 Cash and cash equivalents $ 1,329 $ 2,087 Restricted cash 1,592 1,958 Total cash and cash equivalents, and restricted cash $ 2,921 $ 4,045
Schedule of Cash and Cash Equivalents, and Restricted Cash by Country [Table Text Block]	September 30, December 31, (in thousands) 2024 2023 Cash and cash equivalents: Malta $ 379 $ 392 Finland 575 387 United States 171 123 United Kingdom 62 163 Cyprus 30 83 Lithuania 45 671 Switzerland 57 — Other 10 267 Restricted cash Malta 663 1,074 Denmark 268 544 United Kingdom 177 183 Singapore 106 105 Cyprus 374 — Other 4 53 Total cash and cash equivalents, and restricted cash $ 2,921 $ 4,045

Note 5 - Prepaid Expenses and_2

Note 5 - Prepaid Expenses and Other Current Assets (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Other Current Assets [Table Text Block]	September 30, December 31, (in thousands) 2024 2023 VAT recoverable $ 590 $ 523 Payment provider receivables 168 113 Prepaid income tax — 32 Other prepaids 219 168 Total prepaid and other current assets $ 977 $ 836

Note 6 - Intangible Assets, N_2

Note 6 - Intangible Assets, Net (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Intangible Assets and Goodwill [Table Text Block]	September 30, 2024 Weighted Average Remaining Amortization Gross Accumulated Net Period Carrying Accumulated Impairment Carrying (years) Amount Amortization Amount Amount Trademarks Indefinite $ 1,331 $ — $ (1,021 ) $ 310 Domain name Indefinite 4,444 — — 4,444 Capitalized software 3 780 (299 ) — 481 $ 6,555 $ (299 ) $ (1,021 ) $ 5,235 December 31, 2023 Weighted Average Remaining Amortization Gross Accumulated Net Period Carrying Accumulated Impairment Carrying (years) Amount Amortization Amount Amount Trademarks Indefinite $ 1,242 $ — $ (935 ) $ 307 Domain name Indefinite 4,396 — — 4,396 Capitalized software 3 568 (154 ) — 414 $ 6,206 $ (154 ) $ (935 ) $ 5,117

Note 7 - Property and Equipme_2

Note 7 - Property and Equipment (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Property, Plant and Equipment [Table Text Block]	September 30, December 31, (in thousands) 2024 2023 Machinery, furniture, and equipment $ 228 $ 182 Leasehold improvements 210 121 438 303 Less: accumulated depreciation (39 ) (53 ) Total property and equipment, net $ 399 $ 250

Note 8 - Accrued Expenses (Tabl

Note 8 - Accrued Expenses (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Accrued Liabilities [Table Text Block]	September 30, December 31, (in thousands) 2024 2023 VAT and other non income tax liabilities $ 1,950 $ 778 Accrued expenses 822 1,466 Accrued deferred offering costs 126 208 Accrued licensing fee 322 399 Accrued marketing 986 1,192 Accrued payroll 268 133 Other accrued expenses 48 124 Total accrued expenses $ 4,522 $ 4,300

Note 10 - Net Loss Per Share (T

Note 10 - Net Loss Per Share (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	For the Three Months Ended For the Nine Months Ended September 30, September 30, (in thousands, except share and per share data) 2024 2023 2024 2023 Basic Net loss $ (501 ) $ (208 ) $ (3,854 ) $ (1,096 ) Weighted average number of shares used in computing net loss per share – basic 7,013,302 6,951,385 7,005,541 6,533,276 Net loss per share - basic $ (0.07 ) $ (0.03 ) $ (0.55 ) $ (0.17 ) Diluted Net loss $ (501 ) $ (208 ) $ (3,854 ) $ (1,096 ) Weighted average number of shares used in computing net loss per share – diluted 7,013,302 6,951,385 7,005,541 6,533,276 Net loss per share - diluted $ (0.07 ) $ (0.03 ) $ (0.55 ) $ (0.17 )
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]	As of and for the Three Months Ended As of and for the Nine Months Ended September 30, September 30, 2024 2023 2024 2023 Warrants 39,172 39,172 39,172 39,172 Stock options 209,703 88,453 209,703 88,453 Restricted stock units 99,966 11,198 99,966 11,198

Note 11 - Share-based Compens_2

Note 11 - Share-based Compensation (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Share-Based Payment Arrangement, Option, Activity [Table Text Block]	Weighted- Average Weighted- Remaining Average Contractual Number of Exercise Term Options Price (In Years) Outstanding - January 1, 2023 199,651 $ 7.63 5.79 Granted — $ — — Exercised — $ — — Modified/Cancelled (111,198 ) $ 11.87 6.51 Expired/Forfeited — $ — — Outstanding - December 31, 2023 88,453 $ 2.29 3.67 Granted 180,000 $ 6.33 9.56 Exercised — $ — — Modified/Cancelled (58,750 ) $ 6.33 — Expired/Forfeited — $ — — Outstanding - September 30, 2024 209,703 $ 4.63 5.25 Exercisable - September 30, 2024 174,703 $ 3.88 4.17
Schedule of Share-Based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	For the Nine Months Ended September 30, 2024 Weighted average grant date fair value $ 3.91 Expected term (years) 5.14 5.52 Risk-free interest rate 4.0 - 4.1 % Expected volatility 68.0 % Expected dividends yield 0 % Exercise price $ 6.33
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Table Text Block]	Three Months Ended September 30, Nine Months Ended September 30, (in thousands) 2024 2023 2024 2023 General and administrative $ 23 $ — $ 257 $ 1 Advertising and promotions 10 — 49 — Product software and development 10 — 49 — Total $ 43 $ — $ 355 $ 1
Share-Based Payment Arrangement, Restricted Stock Unit, Activity [Table Text Block]	Weighted Average Number of Grant Date Units FV RSUs outstanding at January 1, 2023 — $ — Granted 111,198 $ 8.92 Vested (17,375 ) $ 13.53 Forfeited — $ — RSUs outstanding at December 31, 2023 93,823 $ 8.07 Granted 149,623 $ 6.33 Vested (47,739 ) $ 7.20 Forfeited (95,741 ) $ 7.61 RSUs outstanding at September 30, 2024 99,966 $ 6.33
Schedule of Stockholders' Equity Note, Warrants or Rights [Table Text Block]	Weighted- Average Weighted- Remaining Average Contractual Number of Exercise Term Shares Price (In Years) Warrants outstanding - January 1, 2023 39,172 $ 2.37 4.50 Issued — $ — — Exercised — $ — — Expired — $ — — Warrants outstanding - December 31, 2023 39,172 $ 2.37 3.50 Issued — $ — — Exercised — $ — — Expired — $ — — Warrants outstanding - September 30, 2024 39,172 $ 2.37 3.00 Warrants exercisable - September 30, 2024 39,172 $ 2.37 3.00
Restricted Stock Units (RSUs) [Member]
Notes Tables
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Table Text Block]	Three Months Ended September 30, Nine Months Ended September 30, (in thousands) 2024 2023 2024 2023 General and administrative $ 31 $ 60 $ 372 $ 164 Advertising and promotions 3 — 13 — Product software and development 3 — 13 — Total $ 37 $ 60 $ 398 $ 164

Note 12 - Related Party Trans_2

Note 12 - Related Party Transactions (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Related Party Transactions [Table Text Block]	September 30, December 31, (in thousands) 2024 2023 Due from affiliates Spike Up $ 489 $ 53 Happy Hours Entertainment Holdings 738 644 Other — 5 Total due from affiliates $ 1,227 $ 702 Due to affiliates Interactive $ — $ 4 Spike Up 4,871 3,718 Happy Hour Solutions 219 121 Funnz (formerly known as WKND) — 68 Other — 61 Total due to affiliates $ 5,090 $ 3,972

Note 15 - Leases (Tables)

Note 15 - Leases (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Operating Leases, Right-of-use Assets [Table Text Block]	September 30, December 31, (in thousands) 2024 2023 Malta Office 1,029 — Operating lease, right-of-use asset, net $ 1,029 $ —
Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]	Year ending December 31, 2024 (remainder) $ 57 2025 189 2026 194 2027 199 2028 205 Thereafter 274 Total 1,118 Less: Present value discount (32 ) Lease obligations, net $ 1,086

Note 1 - Nature Of Operations (

Note 1 - Nature Of Operations (Details Textual)	Jan. 16, 2024	Sep. 30, 2024 $ / shares shares	Dec. 31, 2023 $ / shares shares
Common Stock, Shares Authorized (in shares) | shares		60,000,000	60,000,000
Preferred Stock, Shares Authorized (in shares) | shares		10,000,000	10,000,000
Common Stock, Par or Stated Value Per Share (in dollars per share) | $ / shares		$ 0.001	$ 0.001
Preferred Stock, Par or Stated Value Per Share (in dollars per share) | $ / shares		$ 0.001	$ 0.001
Reverse Stock Split [Member]
Stockholders' Equity Note, Stock Split, Conversion Ratio	3.95689

Note 2 - Summary of Significa_2

Note 2 - Summary of Significant Accounting Polices (Details Textual) - USD ($)	1 Months Ended	3 Months Ended						9 Months Ended		12 Months Ended
	Oct. 31, 2024	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Working Capital		$ (8,776,000)						$ (8,776,000)
Retained Earnings (Accumulated Deficit)		(25,074,000)						(25,074,000)		$ (21,220,000)
Cash and Cash Equivalents, at Carrying Value		1,329,000						1,329,000		2,087,000
Net Income (Loss) Attributable to Parent		(501,000)	$ (1,504,000)	$ (1,849,000)	$ (208,000)	$ (679,000)	$ (209,000)	(3,854,000)	$ (1,096,000)	$ (2,818,000)	$ (3,058,000)
Gain (Loss), Foreign Currency Transaction, after Tax		$ 369,000			$ (327,000)			$ (1,084,000)	$ (1,516,000)
Geographic Concentration Risk [Member] | Cash and Cash Equivalents [Member] | Non-US [Member]
Concentration Risk, Percentage								94%		97%
Subsequent Event [Member]
Working Capital	$ 252,000
Cash and Cash Equivalents, at Carrying Value	11,941,000
Proceeds from Issuance Initial Public Offering	$ 9,027,600

Note 3 - Revenue - Components o

Note 3 - Revenue - Components of Disaggregated Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Revenues	$ 7,516	$ 7,569	$ 19,826	$ 22,484
Net Gaming Revenue [Member]
Revenues	6,470	7,023	18,490	21,428
Net Intra-group Services Arrangements Revenue [Member]
Revenues	$ 1,046	$ 546	$ 1,336	$ 1,056

Note 3 - Revenue - Revenue By G

Note 3 - Revenue - Revenue By Geographical Location (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Revenues	$ 7,516	$ 7,569	$ 19,826	$ 22,484
FINLAND
Revenues	$ 3,797	$ 2,176	$ 8,610	$ 6,025
FINLAND | Geographic Concentration Risk [Member] | Revenue Benchmark [Member]
Concentration Risk, Percentage	50%	29%	44%	27%
NEW ZEALAND
Revenues	$ 1,624	$ 1,993	$ 4,720	$ 5,809
NEW ZEALAND | Geographic Concentration Risk [Member] | Revenue Benchmark [Member]
Concentration Risk, Percentage	22%	26%	24%	26%
NORWAY
Revenues	$ 934	$ 1,684	$ 2,812	$ 4,550
NORWAY | Geographic Concentration Risk [Member] | Revenue Benchmark [Member]
Concentration Risk, Percentage	12%	22%	14%	20%
CANADA
Revenues	$ 877	$ 1,199	$ 2,653	$ 3,462
CANADA | Geographic Concentration Risk [Member] | Revenue Benchmark [Member]
Concentration Risk, Percentage	12%	16%	13%	15%
Other [Member]
Revenues	$ 284	$ 517	$ 1,031	$ 2,638
Other [Member] | Geographic Concentration Risk [Member] | Revenue Benchmark [Member]
Concentration Risk, Percentage	4%	7%	5%	12%
Total [Member] | Geographic Concentration Risk [Member] | Revenue Benchmark [Member]
Concentration Risk, Percentage	100%	100%	100%	100%

Note 4 - Cash and Cash Equiva_3

Note 4 - Cash and Cash Equivalents - Reconciliation of Cash and Cash Equivalents (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Cash and cash equivalents	$ 1,329	$ 2,087
Restricted cash	1,592	1,958
Total cash and cash equivalents, and restricted cash	$ 2,921	$ 4,045

Note 4 - Cash and Cash Equiva_4

Note 4 - Cash and Cash Equivalents - Schedule of Cash and Cash Equivalents, and Restricted Cash By Country (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Cash and cash equivalents	$ 1,329	$ 2,087
Restricted cash	1,592	1,958
Total cash and cash equivalents, and restricted cash	2,921	4,045
MALTA
Cash and cash equivalents	379	392
Restricted cash	663	1,074
FINLAND
Cash and cash equivalents	575	387
UNITED STATES
Cash and cash equivalents	171	123
UNITED KINGDOM
Cash and cash equivalents	62	163
Restricted cash	177	183
CYPRUS
Cash and cash equivalents	30	83
Restricted cash	374	0
LITHUANIA
Cash and cash equivalents	45	671
SWITZERLAND
Cash and cash equivalents	57	0
Other [Member]
Cash and cash equivalents	10	267
Restricted cash	4	53
DENMARK
Restricted cash	268	544
SINGAPORE
Restricted cash	$ 106	$ 105

Note 5 - Prepaid Expenses and_3

Note 5 - Prepaid Expenses and Other Current Assets - Schedule of Prepaid Expenses and Other Current Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
VAT recoverable	$ 590	$ 523
Payment provider receivables	168	113
Prepaid income tax	0	32
Other prepaids	219	168
Total prepaid and other current assets	$ 977	$ 836

Note 6 - Intangible Assets, N_3

Note 6 - Intangible Assets, Net (Details Textual) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2024	Sep. 30, 2023
Impairment of Intangible Assets, Indefinite-Lived (Excluding Goodwill)		$ 0	$ 0
Capitalized Computer Software, Net	$ 150	150
Capitalized Computer Software, Amortization	$ 53	$ 141	$ 0

Note 6 - Intangible Assets, N_4

Note 6 - Intangible Assets, Net - Summary of Intangible Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Accumulated impairment	$ (1,021)	$ (935)
Accumulated amortization	(299)	(154)
Intangible assets, gross	6,555	6,206
Intangible assets, net	$ 5,235	$ 5,117
Computer Software, Intangible Asset [Member]
Intangible asset, useful life (Year)	3 years	3 years
Finite lived intangible asset, gross	$ 780	$ 568
Accumulated amortization	(299)	(154)
Finite lived intangible asset, net	481	414
Trademarks [Member]
Indefinite life intangible, gross	1,331	1,242
Accumulated impairment	(1,021)	(935)
Indefinite life intangible, net	310	307
Domain Names [Member]
Indefinite life intangible, gross	4,444	4,396
Indefinite life intangible, net	$ 4,444	$ 4,396

Note 7 - Property and Equipme_3

Note 7 - Property and Equipment (Details Textual) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Depreciation	$ 31	$ 5	$ 0	$ 2

Note 7 - Property and Equipme_4

Note 7 - Property and Equipment - Schedule of Property Plant and Equipment (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Machinery, furniture, and equipment	$ 228	$ 182
Leasehold improvements	210	121
Property, Plant and Equipment, Gross	438	303
Less: accumulated depreciation	(39)	(53)
Total property and equipment, net	$ 399	$ 250

Note 8 - Accrued Expenses - Acc

Note 8 - Accrued Expenses - Accrued Property and Equipment (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
VAT and other non income tax liabilities	$ 1,950	$ 778
Accrued expenses	822	1,466
Accrued deferred offering costs	126	208
Accrued licensing fee	322	399
Accrued marketing	986	1,192
Accrued payroll	268	133
Other accrued expenses	48	124
Total accrued expenses	$ 4,522	$ 4,300

Note 9 - Stockholders' Equity_2

Note 9 - Stockholders' Equity (Deficit) (Details Textual) - USD ($)		9 Months Ended	12 Months Ended
	Oct. 22, 2024	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Common Stock, Shares Authorized (in shares)		60,000,000	60,000,000
Preferred Stock, Shares Authorized (in shares)		10,000,000	10,000,000
Common Stock, Par or Stated Value Per Share (in dollars per share)		$ 0.001	$ 0.001
Class of Warrant or Right, Issued in Period (in shares)		0	0
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)		$ 2.37	$ 2.37	$ 2.37
Preferred Stock, Par or Stated Value Per Share (in dollars per share)		$ 0.001	$ 0.001
Subsequent Event [Member]
Stock Issued During Period, Shares, New Issues (in shares)	125,000
Proceeds from Issuance of Common Stock	$ 10,000,000
Proceeds From Issuance Of Common Stock, Net	$ 9,027,600
Subsequent Event [Member] | Warrants [Member]
Class of Warrant or Right, Issued in Period (in shares)	62,500
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)	62,500
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)	$ 10

Note 10 - Net Loss Per Share -

Note 10 - Net Loss Per Share - Schedule of Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended						9 Months Ended		12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Net income (loss)	$ (501)	$ (1,504)	$ (1,849)	$ (208)	$ (679)	$ (209)	$ (3,854)	$ (1,096)	$ (2,818)	$ (3,058)
Weighted average common shares outstanding – basic and diluted (in shares)	7,013,302			6,951,385			7,005,541	6,533,276
Net loss per common share – basic and diluted (in dollars per share)	$ (0.07)			$ (0.03)			$ (0.55)	$ (0.17)
Weighted average number of shares used in computing net loss per share – diluted (in shares)	7,013,302			6,951,385			7,005,541	6,533,276
Net loss per share - diluted (in dollars per share)	$ (0.07)			$ (0.03)			$ (0.55)	$ (0.17)

Note 10 - Net Loss Per Share _2

Note 10 - Net Loss Per Share - Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Warrant [Member]
Antidilutive securities (in shares)	39,172	39,172	39,172	39,172
Share-Based Payment Arrangement, Option [Member]
Antidilutive securities (in shares)	209,703	88,453	209,703	88,453
Restricted Stock Units (RSUs) [Member]
Antidilutive securities (in shares)	99,966	11,198	99,966	11,198

Note 11 - Share-based Compens_3

Note 11 - Share-based Compensation (Details Textual) - USD ($) $ in Thousands				3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 01, 2023	Mar. 08, 2023	Sep. 01, 2022	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Jan. 31, 2024
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)									1,700,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Gross (in shares)			111,198			180,000		0
Share-Based Compensation Arrangement by Share-Based Payment Award, Option Equity Instruments, Modified and Cancelled (in shares)		111,198				58,750		111,198
Share-Based Payment Arrangement, Option [Member]
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount				$ 138		$ 138
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)						2 years 6 months 29 days
Share-Based Payment Arrangement, Expense				43	$ 0	$ 355	$ 1
Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)		111,198				149,623		111,198
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Year)		3 years 6 months
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)	13,900					47,739		17,375
APIC, Share-Based Payment Arrangement, Restricted Stock Unit, Increase for Cost Recognition	$ 54
Share-Based Payment Arrangement, Expense				37	60	$ 398	164
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Aggregate Intrinsic Value, Vested						344	188
Restricted Stock Units (RSUs) [Member] | Vesting Monthly Until End of Vesting Period [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)	1,158
Milestone Vesting Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Aggregate Intrinsic Value, Nonvested	$ 242
Share-Based Payment Arrangement, Expense						0
Performance Shares [Member]
Share-Based Payment Arrangement, Expense						0
Performance Restricted Stock Units [Member]
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount				0		$ 0
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)						60,812
Share-Based Payment Arrangement, Expense						$ 0
Performance Restricted Stock Units [Member] | Based on 2024 Performance [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)						30,406
Performance Restricted Stock Units [Member] | Based on 2025 Performance [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)						30,406
Time-based Restricted Stock Units [Member]
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount				200		$ 200
Warrants [Member]
Share-Based Payment Arrangement, Expense				$ 0	$ 0	$ 0	$ 0

Note 11 - Share-based Compens_4

Note 11 - Share-based Compensation - Schedule of Stock Option Activity (Details) - $ / shares			9 Months Ended	12 Months Ended
	Mar. 08, 2023	Sep. 01, 2022	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Outstanding, options (in shares)			88,453	199,651
Outstanding, options, weighted average exercise price (in dollars per share)			$ 2.29	$ 7.63
Outstanding, options, weighted average contractual term (Year)			5 years 3 months	3 years 8 months 1 day	5 years 9 months 14 days
Granted, options (in shares)		111,198	180,000	0
Granted, options, weighted average exercise price (in dollars per share)			$ 6.33	$ 0
Exercised, options (in shares)			0	0
Exercised, options, weighted average exercise price (in dollars per share)			$ 0	$ 0
Modified/Cancelled, options (in shares)	(111,198)		(58,750)	(111,198)
Modified/Cancelled, options, weighted average exercise price (in dollars per share)			$ 6.33	$ 11.87
Modified/Cancelled, options, weighted average contractual term (Year)				6 years 6 months 3 days
Expired/Forfeited, options (in shares)			0	0
Expired/Forfeited, options, weighted average exercise price (in dollars per share)			$ 0	$ 0
Outstanding, options (in shares)			209,703	88,453	199,651
Outstanding, options, weighted average exercise price (in dollars per share)			$ 4.63	$ 2.29	$ 7.63
Exercisable, options (in shares)			174,703
Exercisable, options, weighted average exercise price (in dollars per share)			$ 3.88
Exercisable, options, weighted average contractual term (Year)			4 years 2 months 1 day

Note 11 - Share-based Compens_5

Note 11 - Share-based Compensation - Options Award Assumptions (Details) - Share-Based Payment Arrangement, Option [Member]	9 Months Ended
	Sep. 30, 2024 $ / shares
Weighted average grant date fair value (in dollars per share)	$ 3.91
Risk-free interest rate, minimum	4%
Risk-free interest rate, maximum	4.10%
Expected volatility	68%
Expected dividends yield	0%
Exercise price (in dollars per share)	$ 6.33

Note 11 - Share-based Compens_6

Note 11 - Share-based Compensation - Schedule of Stock Option Share-based Compensation (Details) - Share-Based Payment Arrangement, Option [Member] - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Share-Based Payment Arrangement, Expense	$ 43	$ 0	$ 355	$ 1
General and Administrative Expense [Member]
Share-Based Payment Arrangement, Expense	23	0	257	1
Advertising and Promotions [Member]
Share-Based Payment Arrangement, Expense	10	0	49	0
Product Software and Development [Member]
Share-Based Payment Arrangement, Expense	$ 10	$ 0	$ 49	$ 0

Note 11 - Share-based Compens_7

Note 11 - Share-based Compensation - Schedule of Restricted Stock Unit Activity (Details) - Restricted Stock Units (RSUs) [Member] - $ / shares			9 Months Ended	12 Months Ended
	Sep. 01, 2023	Mar. 08, 2023	Sep. 30, 2024	Dec. 31, 2023
Outstanding, Shares (in shares)			93,823	0
Outstanding, Weighted-Average Grant Date Fair Value (in dollars per share)			$ 8.07	$ 0
Granted, Shares (in shares)		111,198	149,623	111,198
Granted, Weighted-Average Grant Date Fair Value (in dollars per share)			$ 6.33	$ 8.92
Vested, Shares (in shares)	(13,900)		(47,739)	(17,375)
Vested, Weighted-Average Grant Date Fair Value (in dollars per share)			$ 7.2	$ 13.53
Forfeited, Shares (in shares)			(95,741)	0
Forfeited, Weighted-Average Grant Date Fair Value (in dollars per share)			$ 7.61	$ 0
Outstanding, Shares (in shares)			99,966	93,823
Outstanding, Weighted-Average Grant Date Fair Value (in dollars per share)			$ 6.33	$ 8.07

Note 11 - Share-based Compens_8

Note 11 - Share-based Compensation - Schedule of RSU Share-based Compensation (Details) - Restricted Stock Units (RSUs) [Member] - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Share-Based Payment Arrangement, Expense	$ 37	$ 60	$ 398	$ 164
General and Administrative Expense [Member]
Share-Based Payment Arrangement, Expense	31	60	372	164
Advertising and Promotions [Member]
Share-Based Payment Arrangement, Expense	3	0	13	0
Product Software and Development [Member]
Share-Based Payment Arrangement, Expense	$ 3	$ 0	$ 13	$ 0

Note 11 - Share-based Compens_9

Note 11 - Share-based Compensation - Schedule of Warrant Activity (Details) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Warrants outstanding (in shares)	39,172	39,172
Warrants outstanding, exercise price (in dollars per share)	$ 2.37	$ 2.37
Warrants outstanding, remaining contractual term (Year)	3 years	3 years 6 months	4 years 6 months
Issued, warrants (in shares)	0	0
Issued, warrants, exercise price (in dollars per share)	$ 0	$ 0
Exercised, warrants (in shares)	0	0
Exercised, warrants, exercise price (in dollars per share)	$ 0	$ 0
Expired, warrants (in shares)	0	0
Expired, warrants, exercise price (in dollars per share)	$ 0	$ 0
Warrants outstanding (in shares)	39,172	39,172	39,172
Warrants outstanding, exercise price (in dollars per share)	$ 2.37	$ 2.37	$ 2.37
Warrants exercisable (in shares)	39,172
Warrants exercisable, exercise price (in dollars per share)	$ 2.37
Warrants exercisable, remaining contractual term (Year)	3 years

Note 12 - Related Party Trans_3

Note 12 - Related Party Transactions (Details Textual) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 EUR (€)	Jun. 06, 2024 USD ($)
Revenues	$ 7,516	$ 7,569	$ 19,826	$ 22,484
Operating Expenses	7,990	7,754	23,605	23,441
Interactive and Spike Up [Member]
Revenues	1,064	546	1,336	1,056
Spike Up [Member]
Marketing and Advertising Expense	164	1,295	436	1,570
General and Administrative Expense	592	1,569	1,959	3,195
Spike Up [Member] | HighRoller.com Domain [Member]
Accounts Payable	2,727	2,702	2,727	2,702
Happy Hour Solutions [Member] | Monthly Payment for Revenue Agreement [Member]
Consideration Paid Per Month | €					€ 500
Happy Hours Entertainment Holdings [Member]
Research and Development Expense, Software (Excluding Acquired in Process Cost)	0		30	157
Operating Expenses				204
Direct Operating Costs				47
Related Party [Member]
General and Administrative Expense	2	59	167	309
Research and Development Expense, Software (Excluding Acquired in Process Cost)	46	58	193	157
Direct Operating Costs	$ 598	$ 1,992	$ 2,020	$ 3,242
Unsecured Debt						$ 500
Debt Instrument, Interest Rate, Stated Percentage						10%

Note 12 - Related Party Trans_4

Note 12 - Related Party Transactions - Components of Related Party Balances (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Due from affiliates	$ 1,227	$ 702
Due to affiliates	5,090	3,972
Spike Up [Member]
Due from affiliates	489	53
Due to affiliates	4,871	3,718
Happy Hours Entertainment Holdings [Member]
Due from affiliates	738	644
Other Affiliates [Member]
Due from affiliates	0	5
Due to affiliates	0	61
Interactive [Member]
Due to affiliates	0	4
Happy Hour Solutions [Member]
Due to affiliates	219	121
WKND [Member]
Due to affiliates	$ 0	$ 68

Note 13 - Income Taxes (Details

Note 13 - Income Taxes (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Income Tax Expense (Benefit)	$ 0	$ 9,000	$ 0	$ 8,611
Effective Income Tax Rate Reconciliation, Percent			0%	0.80%
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Percent			21%
Unrecognized Tax Benefits	$ 0		$ 0		$ 0

Note 14 - Commitments and Con_2

Note 14 - Commitments and Contingencies (Details Textual) $ in Thousands	9 Months Ended
	Sep. 30, 2024 USD ($)
Pending Litigation [Member] | Czech Ministry of Finance Litigation Case [Member]
Litigation Settlement, Fee Expense	$ 216

Note 15 - Leases (Details Textu

Note 15 - Leases (Details Textual) - USD ($) $ in Thousands		3 Months Ended	9 Months Ended
	Jan. 31, 2024	Sep. 30, 2024	Sep. 30, 2024	Sep. 30, 2023
Lessee, Operating Lease, Term of Contract (Year)	6 years
Lessee, Operating Lease, Option to Terminate, Term (Year)	3 years
Operating Lease, Monthly Payments	$ 15
Operating Lease, Annual Rate Increase, Percentage	3%
Operating Lease, Expense		$ 12	$ 126	$ 19
Operating Lease, Weighted Average Remaining Lease Term (Year)		5 years 9 months	5 years 9 months
Operating Lease, Weighted Average Discount Rate, Percent		4.50%	4.50%

Note 15 Leases - Right-of-use A

Note 15 Leases - Right-of-use Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Operating lease ROU asset	$ 1,029	$ 0
Malta Office [Member]
Operating lease ROU asset	$ 1,029	$ 0

Note 15 Leases - Maturity Of Le

Note 15 Leases - Maturity Of Leases (Details) $ in Thousands	Sep. 30, 2024 USD ($)
2024 (remainder)	$ 57
2025	189
2026	194
2027	199
2028	205
Thereafter	274
Total	1,118
Less: Present value discount	(32)
Lease obligations, net	$ 1,086

Note 16 - Subsequent Events (De

Note 16 - Subsequent Events (Details Textual) $ / shares in Units, Kč in Millions		1 Months Ended		9 Months Ended	12 Months Ended
	Oct. 22, 2024 USD ($) $ / shares shares	Oct. 31, 2024 USD ($)	Oct. 31, 2024 CZK (Kč)	Sep. 30, 2024 $ / shares shares	Dec. 31, 2023 $ / shares shares	Dec. 31, 2022 $ / shares
Class of Warrant or Right, Issued in Period (in shares)				0	0
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) | $ / shares				$ 2.37	$ 2.37	$ 2.37
Subsequent Event [Member]
Stock Issued During Period, Shares, New Issues (in shares)	125,000
Proceeds from Issuance of Common Stock | $	$ 10,000,000
Proceeds From Issuance Of Common Stock, Net | $	$ 9,027,600
Subsequent Event [Member] | Warrants [Member]
Class of Warrant or Right, Issued in Period (in shares)	62,500
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)	62,500
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) | $ / shares	$ 10
Administrative Claims Regarding the Operation of Gambling Activities Without Licenses [Member] | Subsequent Event [Member]
Litigation Settlement, Amount Awarded to Other Party		$ 209,000	Kč 5