Class of Stock [Axis]
Common Class A [Member]
Common Class B [Member]
Income Statement Location [Axis]
Sales And Marketing [Member]
Development [Member]
General and Administrative Expense [Member]
Interest Expense [Member]
Equity Components [Axis]
Common Stock [Member]
Members Equity [Member]
Additional Paid-in Capital [Member]
Retained Earnings [Member]
AOCI Attributable to Parent [Member]
Parent [Member]
Noncontrolling Interest [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Axis]
Leasing Arrangements [Member]
Antidilutive Securities [Axis]
Share-Based Payment Arrangement, Option [Member]
Indefinite-Lived Intangible Assets [Axis]
Licensing Agreements [Member]
Balance Sheet Location [Axis]
Purchase Commitments [Member]
Other Noncurrent Liabilities [Member]
Finite-Lived Intangible Assets by Major Class [Axis]
rFactor 2 Trade Name [Member]
Le Mans Gaming License [Member]
Finite lived rFactor 2 [Member]
Non-amortizing Intangible Assets [Member]
Licensing Agreements (Indefinite) [Member]
Software [Member]
Distribution Contracts [Member]
Trade Names [Member]
Noncompete Agreements [Member]
Accumulated Amortization [Member]
Legal Entity [Axis]
Le Mans Gaming [Member]
Esports Licenses [Member]
Debt Instrument [Axis]
Promissory Note [Member]
Statistical Measurement [Axis]
Maximum [Member]
Minimum [Member]
Support Agreement [Member]
Related Party Transaction [Axis]
Motorsport Network [Member]
Sale of Stock [Axis]
IPO [Member]
Additional Shares for Underwriters [Member]
Business Acquisition [Axis]
704 Games Company [Member]
Award Type [Axis]
Warrant [Member]
Plan Name [Axis]
MSGM 2021 Stock Plan [Member]
Grantee Status [Axis]
Board of Directors [Member]
MSGM 2021 Stock Plan [Member]
Restricted Stock [Member]
Employees [Member]
Selling and Marketing Expense [Member]
Research and Development Expense [Member]
License Agreement [Member]
Epic Games International [Member]
Letter Agreement [Member]
Concentration Risk Type [Axis]
Customer Concentration Risk [Member]
Supplier Concentration Risk [Member]
Customer [Axis]
Customer B [Member]
Concentration Risk Benchmark [Axis]
Revenue Benchmark [Member]
Customer C [Member]
Customer D [Member]
Customer [Member]
Customer A [Member]
Accounts Receivable [Member]
Customer E [Member]
Customer F [Member]
Supplier [Axis]
Supplier A [Member]
Supplier B [Member]
Supplier C [Member]
Supplier [Member]
Product and Service [Axis]
Gaming [Member]
Esports [Member]
Subsequent Event Type [Axis]
Subsequent Event [Member]
Title of Individual [Axis]
Dmitry Kozko [Member]
Award Date [Axis]
November 10, 2022 [Member]
Statement [Table]
Statement [Line Items]
Document Type
Amendment Flag
Amendment Description
Document Registration Statement
Document Annual Report
Document Quarterly Report
Document Transition Report
Document Shell Company Report
Document Shell Company Event Date
Document Period Start Date
Document Period End Date
Document Fiscal Period Focus
Document Fiscal Year Focus
Current Fiscal Year End Date
Entity File Number
Entity Registrant Name
Entity Central Index Key
Entity Primary SIC Number
Entity Tax Identification Number
Entity Incorporation, State or Country Code
Entity Address, Address Line One
Entity Address, Address Line Two
Entity Address, Address Line Three
Entity Address, City or Town
Entity Address, State or Province
Entity Address, Country
Entity Address, Postal Zip Code
Country Region
City Area Code
Local Phone Number
Extension
Written Communications
Soliciting Material
Pre-commencement Tender Offer
Pre-commencement Issuer Tender Offer
Title of 12(b) Security
No Trading Symbol Flag
Trading Symbol
Security Exchange Name
Title of 12(g) Security
Security Reporting Obligation
Annual Information Form
Audited Annual Financial Statements
Entity Well-known Seasoned Issuer
Entity Voluntary Filers
Entity Current Reporting Status
Entity Interactive Data Current
Entity Filer Category
Entity Small Business
Entity Emerging Growth Company
Elected Not To Use the Extended Transition Period
Document Accounting Standard
Other Reporting Standard Item Number
Entity Shell Company
Entity Public Float
Entity Bankruptcy Proceedings, Reporting Current
Entity Common Stock, Shares Outstanding
Documents Incorporated by Reference [Text Block]
Entity Information, Former Legal or Registered Name
Assets
Current assets:
Cash and cash equivalents
Accounts receivable, net of allowances of $3,596,634 and $4,563,884 at September 30, 2022 and December 31, 2021, respectively
Due from related parties
Prepaid expenses and other current assets
Total Current Assets
Property and equipment, net
Operating lease right of use assets
Goodwill
Intangible assets, net
Total Assets
Liabilities and Stockholders’ Equity
Current liabilities:
Accounts payable
Accrued expenses and other liabilities
Due to related parties
Purchase commitments
Operating lease liabilities (current)
Total Current Liabilities
Operating lease liabilities (non-current)
Other non-current liabilities
Total Liabilities
Commitments and contingencies (Note 11)
Stockholders’ Equity:
Preferred stock, $0.0001 par value per share; authorized 1,000,000 shares; none issued and outstanding as of September 30, 2022 and December 31, 2021, respectively
Common stock value
Additional paid-in capital
Accumulated deficit
Accumulated other comprehensive loss
Total Stockholders’ Equity Attributable to Motorsport Games Inc.
Non-controlling interest
Total Stockholders’ Equity
Total Liabilities and Stockholders’ Equity
Allowances for doubtful accounts receivable
Preferred stock, par value
Preferred stock, shares authorized
Preferred stock shares issued
Preferred stock shares outstanding
Common Stock, Par or Stated Value Per Share
Common stock, shares authorized
Common stock, shares outstanding
Common stock, shares issued
Income Statement [Abstract]
Revenues
Cost of revenues
Gross profit
Operating expenses:
Sales and marketing
Development
General and administrative
Impairment of goodwill
Impairment of intangible assets
Depreciation and amortization
Total operating expenses
Loss from operations
Interest expense
Gain attributable to equity method investment
Other expense, net
Net loss
Less: Net loss attributable to non-controlling interest
Net loss attributable to Motorsport Games Inc.
Net loss attributable to Class A common stock per share:
Basic and diluted
Weighted-average shares of Class A common stock outstanding:
Basic and diluted
Related party costs
Related party expenses
Net loss
Other comprehensive income (loss):
Foreign currency translation adjustments
Comprehensive loss
Comprehensive loss attributable to non-controlling interests
Comprehensive loss attributable to Motorsport Games Inc.
Beginning balance, value
Beginning balance, shares
Stock-based compensation
Stock-based compensation, shares
Other comprehensive loss
Conversion of membership interests into shares of common stock
Conversion of membership interests into shares of common stock, shares
Issuance of common stock in initial public offering, net [1]
Issuance of common stock in initial public offering, net, shares
Purchase of additional interest in Le Mans Esports Series Ltd.
Issuance of common stock to 704Games former minority shareholders
Issuance of common stock to Gaming Nation and Playfast, shares
Purchase of 704Games minority interest
ACO Investment in Le Mans Esports Series Ltd.
Ending balance, value
Ending balance, shares
Proceeds from issuance initial public offering
Payment for offering cost
Statement of Cash Flows [Abstract]
Cash flows from operating activities:
Adjustments to reconcile net loss to net cash used in operating activities:
Loss on impairment of intangible assets
Loss on impairment of goodwill
Depreciation and amortization
Purchase commitment and license liability interest accretion
Non-cash lease expense
Stock-based compensation
Gain on equity method investment
Sales return and price protection reserves
Changes in assets and liabilities, net of acquisitions and the effect of consolidation of equity affiliates:
Accounts receivable
Operating lease liabilities
Prepaid expenses and other assets
Other assets
Accounts payable
Other non-current liabilities
Accrued expenses and other liabilities
Net cash used in operating activities
Cash flows from investing activities:
Acquisition of Le Mans, net of cash acquired
Acquisition of KartKraft
Acquisition of Studio 397
Purchase of property and equipment
Net cash used in investing activities
Cash flows from financing activities:
Advances from related parties
Repayments on advances from related parties
Repayments of purchase commitment liabilities
Purchase of non-controlling interest
Contributed capital from non-controlling shareholders
Payment of license liabilities
Issuance of common stock in initial public offering, net
Net cash provided by financing activities
Effect of exchange rate changes on cash and cash equivalents
Net (decrease) increase in cash and cash equivalents
Total cash and cash equivalents at beginning of the period
Total cash and cash equivalents at the end of the period
Supplemental Disclosures of Cash Flow Information:
Cash paid during the year for:
Interest
Non-cash investing and financing activities:
Shares issued to 704Games former minority shareholders
Purchase commitment liability
Reduction of additional paid-in capital for purchased 704Games minority shares
Reduction of additional paid-in capital for initial public offering issuance costs that were previously paid
Purchase of additional interest in Le Mans Esports Series Ltd.
Accounting Policies [Abstract]
BUSINESS ORGANIZATION, NATURE OF OPERATIONS, RISKS AND UNCERTAINTIES AND BASIS OF PRESENTATION
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS
GOODWILL
Leases
LEASES
Payables and Accruals [Abstract]
ACCRUED EXPENSES AND OTHER LIABILITIES
Due Tofrom Related Parties
DUE TO/FROM RELATED PARTIES
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS
Equity [Abstract]
STOCKHOLDERS’ EQUITY
Share-Based Payment Arrangement [Abstract]
SHARE-BASED COMPENSATION
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES
Risks and Uncertainties [Abstract]
CONCENTRATIONS
Segment Reporting [Abstract]
SEGMENT REPORTING
Subsequent Events [Abstract]
SUBSEQUENT EVENTS
Revenue Recognition
Stock-Based Compensation
Net Loss Per Common Share
Income Taxes
SCHEDULE OF CALCULATION WEIGHTED AVERAGE DILUTIVE COMMON SHARES
SCHEDULE OF INTANGIBLE ASSETS
SCHEDULE OF ACCUMULATED AMORTIZATION OF INTANGIBLE ASSETS
SCHEDULE OF ESTIMATED AGGREGATE AMORTIZATION EXPENSE OF INTANGIBLE ASSETS
SCHEDULE OF GOODWILL
SCHEDULE OF LEASE COST
SCHEDULE OF REMAINING LEASE TERMS
SCHEDULE OF CASH FLOW SUPPLEMENTAL
SCHEDULE OF MATURITIES OF LEASE LIABILITIES
SCHEDULE OF ACCRUED EXPENSES
SCHEDULE OF STOCK-BASED COMPENSATION OPTIONS ACTIVITY
SCHEDULE OF STOCK BASED COMPENSATION EXPENSE
Concentration Risk [Table]
Concentration Risk [Line Items]
SCHEDULE OF CONCENTRATIONS
SCHEDULE OF SEGMENT REPORTING INFORMATION
Collaborative Arrangement and Arrangement Other than Collaborative [Table]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Proceeds from Issuance Initial Public Offering
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest
Net Cash Provided by (Used in) Operating Activities
Retained Earnings (Accumulated Deficit)
Right of use assets
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Stock options
Sales returns and price protection reserves
Schedule of Finite-Lived Intangible Assets [Table]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, net beginning
Intangible assets, amortization beginning
Intangible assets, Beginning
Amortization expense
Impairment of intangible assets
FX translation adjustments
Intangible assets, net ending
Intangible assets, amortization ending
Intangible assets, ending
Weighted average remaining amortization
Accumulated amortization, beginning
Amortization expense
Amortization of intangible assets foreign currency translation adjusments
Accumulated amortization, ending
2022 (remaining period)
2023
2024
2025
2026
Thereafter
Estimated aggregate amortization expense
Goodwill, beginning balance
Goodwill impairment loss
Foreign exchange
Goodwill, ending balance
Schedule of Indefinite-Lived Intangible Assets [Table]
Indefinite-Lived Intangible Assets [Line Items]
Indefinite-Lived intangible assets acquired
Impairment Loss
Intangible assets
Impairment loss
Carrying value of goodwill
Schedule Of Lease Cost
Short-term operating lease expense
Operating lease expense
Total lease costs
Schedule Of Remaining Lease Terms
Weighted-average remaining lease term - operating leases (years)
Weighted-average discount rate - operating leases
Cash paid for amounts included in the measurement of operating lease liabilities
Right of use assets obtained in exchange for new lease obligations
2022 (remaining period)
2023
2024
2025
2026
Thereafter
Total lease payments
Less effects of imputed interest
Present value of lease liabilities
Lease description
Rent paid
Accrued royalties
Accrued professional fees
Accrued consulting fees
Accrued development costs
Esport prize money
Accrued taxes
Accrued payroll
Deferred revenue
Loss contingency reserves
Accrued other
Total
Schedule of Short-Term Debt [Table]
Short-Term Debt [Line Items]
Line of credit
Line of credit, maximum borrowing capacity
Line of credit interest rate
Related party, description
Line of credit
Due from related parties
Payment to related parties
Schedule of Related Party Transactions, by Related Party [Table]
Related Party Transaction [Line Items]
Incurred expenses
Schedule of Stock by Class [Table]
Class of Stock [Line Items]
Stock issued during period, shares, new issues
Shares issued, price per share
Warrants outstanding
Warrants exercise price
Remaining life of years
Schedule of Share-Based Compensation Arrangements by Share-Based Payment Award [Table]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of options, outstanding, beginning
Number of options, granted
Vesting term, granted
Contractual term, granted
Grant date fair value
Number of options, forfeited, cancelled or expired
Number of options, outstanding, ending
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Table]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation expense
Shares available for issuance
Compensation expense period
Unrecognized stock based compensation expense
Loss on contingency
License fee royalty percentage
Proceeds from royalty
Other commitment
Payment of royalty
Deferred purchase price installment
Debt instrument, description
Repayments of debt
Concentration risk percentage
Revenue from External Customers by Products and Services [Table]
Revenue from External Customer [Line Items]
Total Revenues
Total Cost of Revenues
Total Gross Profit
Total Loss From Operations
Total Depreciation and Amortization
Total Interest Expense, net
Total Gain Attributable to Equity Method Investment
Total Other (Expense) Income, net
Total Net Loss
Total assets
Number of reportable segments
Subsequent Event [Table]
Subsequent Event [Line Items]
Percentage of base salaries
Payments to employees
Stock split description
Purchase commitments.
Leasing Arrangements [Member]
Sales returns and price protection reserves.
Licensing Agreements (Indefinite) [Member]
Software [Member]
Distribution Contracts [Member]
Accumulated Amortization [Member]
Amortization of intangible asset.
Conversion of membership interests into shares of common stock.
Stock Issued During Period Value Purchase of Additional Interest.
Issuance of common stock to 704Games former minority shareholders.
Amortization of intangible assets foreign currency translation adjusments.
Purchase of 704Games minority interest.
Conversion of membership interests into shares of common stock, shares.
Issuance of common stock to 704Games former minority shareholders, shares.
Weighted average remaining amortization.
Members Equity [Member]
Non-amortizing Intangible Assets [Member]
Le Mans Gaming [Member]
Foreign currency transaction adjustment.
Esports Licenses [Member]
Sales return and price protection reserves.
Acquisition of KartKraft.
Acquisition of Studio 397.
Repayments of purchase commitment liabilities.
Payment of license liabilities.
Cash paid during the year for:
Shares issued to 704Games former minority shareholders.
Purchase commitment liability.
Reduction of additional paid-in capital for purchased 704Games minority shares.
Schedule Of Remaining Lease Terms [Table Text Block]
Reduction of additional paid-in capital for initial public offering issuance costs that were previously paid.
Purchase of additional interest in Le Mans Esports Series Ltd.
Cash paid for amounts included in the measurement of operating lease liabilities
Purchase commitment and license liability interest accretion.
Accrued consulting fees, current.
Accrued development costs, current.
Accrued eSport prize money.
Accrued payroll.
Promissory Note [Member]
RFactor Two Trade Name [Member]
Finite Lived RFactor Two [Member]
Le Mans Gaming License [Member]
Carrying value of goodwill.
Payment to related parties.
Support Agreement [Member]
Motorsport Network [Member]
Additional Shares for Underwriters [Member]
Seven Zero Four Games Company [Member]
MSGM 2021 Stock Plan [Member]
MSGM 2021 Stock Plan [Member]
Employees [Member]
Board of Directors [Member]
Grant Date Fair Value.
Sales And Marketing [Member]
License fee royalty percentage.
License Agreement [Member]
Epic Games International [Member]
Letter Agreement [Member]
Customer B [Member]
Customer C [Member]
Customer D [Member]
Customer [Member]
Customer A [Member]
Customer E [Member]
Customer F [Member]
Supplier A [Member]
Supplier C [Member]
Supplier [Member]
Supplier B [Member]
Gaming [Member]
Esports [Member]
Percentage of base salaries.
Payment for offering c.ost
Non cash lease expense.
Purchase Commitments [Member]
Deferred revenue accrued.
Due To And From Related Parties [Text Block]
Dmitry Kozko [Member]
November 10, 2022 [Member]
Loss contingency reserves accured.
MSGM 2021 Stock Plan [Member] [Default Label]
Assets, Current
Liabilities, Current
Liabilities
Stockholders' Equity Attributable to Parent
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest
Liabilities and Equity
Operating Expenses
Interest Expense
Net Income (Loss) Attributable to Parent
Weighted Average Number of Shares Issued, Basic
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent
Comprehensive Income (Loss), Net of Tax, Attributable to Parent
Shares, Outstanding
Depreciation, Depletion and Amortization
PurchaseCommitmentAndLicenseLiabilityInterestAccretion
Employee Benefits and Share-Based Compensation
Increase (Decrease) in Accounts Receivable
Increase (Decrease) in Prepaid Expense and Other Assets
Increase (Decrease) in Other Operating Assets
Increase (Decrease) in Accounts Payable
Increase (Decrease) in Other Noncurrent Liabilities
Increase (Decrease) in Accrued Liabilities
Net Cash Provided by (Used in) Operating Activities
PaymentsToAcquireInvestmentsOne
PaymentsToAcquireInvestmentsTwo
Payments to Acquire Property, Plant, and Equipment
Net Cash Provided by (Used in) Investing Activities
Repayments of Related Party Debt
RepaymentsOfPurchaseCommitmentLiabilities
Payments to Noncontrolling Interests
PaymentOfLicenseLiabilities
Net Cash Provided by (Used in) Financing Activities
Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect
Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents, Including Disposal Group and Discontinued Operations
PurchaseOfAdditionalInterest
Intangible Assets, Current
Finite-Lived Intangible Assets, Accumulated Amortization
AmortizationOfIntangibleAsset
Impairment of Intangible Assets, Finite-Lived
Amortization of intangible assets foreign currency translation adjusments
Finite-Lived Intangible Assets, Net
Lease, Cost
Lessee, Operating Lease, Liability, to be Paid, Remainder of Fiscal Year
Lessee, Operating Lease, Liability, to be Paid, Year One
Lessee, Operating Lease, Liability, to be Paid, Year Two
Lessee, Operating Lease, Liability, to be Paid, Year Three
Lessee, Operating Lease, Liability, to be Paid, Year Four
Lessee, Operating Lease, Liability, to be Paid, after Year Five
Lessee, Operating Lease, Liability, to be Paid
Lessee, Operating Lease, Liability, Undiscounted Excess Amount
Accrued Liabilities, Current
Line of Credit, Current
Due from Related Parties
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Forfeitures and Expirations in Period