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CONSOLIDATED BALANCE SHEETS - USD ($)
Mar. 31, 2023
Dec. 31, 2022
CURRENT ASSETS    
Cash and cash equivalents $ 6,718,559 $ 4,047,453
Accounts receivable, net 19,050,300 26,354,114
Prepaid expenses and other current assets 1,037,877 883,322
Total current assets 26,806,736 31,284,889
Property, equipment, and software, net of accumulated depreciation and amortization of $90,711 and $34,218, respectively 664,937 673,218
Goodwill 6,519,636 6,519,636
Intangible assets, net (Note 4) 13,149,304 13,637,759
Deferred tax asset, net (Note 13) 5,240,074 5,164,776
Operating lease right-of-use assets 756,654 798,774
Other long-term assets 46,987 46,987
Total assets 53,184,328 58,126,039
CURRENT LIABILITIES:    
Accounts payable 13,786,543 17,695,404
Accrued liabilities 4,673,785 4,777,764
Current portion of liability related to tax receivable agreement 41,141 182,571
Notes payable, current portion 818,750 655,000
Deferred revenues 949,604 546,710
Operating lease liabilities, current portion 70,014 91,989
Income taxes payable 182,840 174,438
Related party payables (Note 8) 1,448,333 1,448,333
Total current liabilities 21,971,010 25,572,209
Notes payable, net of short-term portion and deferred financing cost of $1,994,724 and $2,115,161, respectively 22,706,526 22,913,589
Economic Injury Disaster Loan 150,000 150,000
Liability related to tax receivable agreement, net of current portion 4,245,234 4,149,619
Operating lease liabilities, net of current portion 743,572 745,340
Total liabilities 49,816,342 53,530,757
COMMITMENTS AND CONTINGENCIES (Note 9)
STOCKHOLDERS' EQUITY (DEFICIT)    
Additional paid-in capital 8,330,412 8,224,012
Accumulated deficit (4,977,195) (3,643,261)
Total stockholders' equity 3,367,986 4,595,282
Total liabilities and stockholders' equity 53,184,328 58,126,039
Class A    
STOCKHOLDERS' EQUITY (DEFICIT)    
Common stock 3,491 3,253
Class B    
STOCKHOLDERS' EQUITY (DEFICIT)    
Common stock $ 11,278 $ 11,278