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CONSOLIDATED BALANCE SHEETS - USD ($)
Jun. 30, 2023
Dec. 31, 2022
CURRENT ASSETS    
Cash and cash equivalents $ 5,668,479 $ 4,047,453
Accounts receivable, net 29,628,797 26,354,114
Prepaid expenses and other current assets 1,051,982 883,322
Total current assets 36,349,258 31,284,889
Property, equipment and software, net of accumulated depreciation and amortization of $155,698 and $34,218, respectively 688,716 673,218
Goodwill 6,519,636 6,519,636
Intangible assets, net 12,660,850 13,637,759
Deferred tax asset, net 5,170,870 5,164,776
Operating lease right-of-use assets 714,129 798,774
Other long-term assets 46,987 46,987
Total assets 62,150,446 58,126,039
CURRENT LIABILITIES    
Accounts payable 23,357,665 17,695,404
Accrued liabilities 3,879,420 4,777,764
Liability related to tax receivable agreement, current portion 40,112 182,571
Notes payable, current portion 982,500 655,000
Deferred revenues 950,831 546,710
Operating lease liabilities, current portion 47,668 91,989
Income taxes payable 22,280 174,438
Related party payables 1,197,175 1,448,333
Total current liabilities 30,477,651 25,572,209
Notes payable, net of short-term portion and deferred financing cost of $1,858,720 and $2,115,161, respectively 22,515,030 22,913,589
Economic Injury Disaster Loan 150,000 150,000
Liability related to tax receivable agreement, net of current portion 4,246,263 4,149,619
Operating lease liabilities, net of current portion 741,771 745,340
Total liabilities 58,130,715 53,530,757
COMMITMENTS AND CONTINGENCIES (Note 9)
STOCKHOLDERS' EQUITY    
Additional paid-in capital 8,539,858 8,224,012
Accumulated deficit (4,534,925) (3,643,261)
Total stockholders' equity 4,019,731 4,595,282
Total liabilities and stockholders' equity 62,150,446 58,126,039
Class A    
STOCKHOLDERS' EQUITY    
Common stock 3,520 3,253
Class B    
STOCKHOLDERS' EQUITY    
Common stock $ 11,278 $ 11,278