Note 4 - Merger and Business Combination with CrossingBridge Advisors, LLC and Enterprise Diversified, Inc. (Tables)

3 Months Ended

Mar. 31, 2023

Notes Tables

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]

Cash	$	15,873,598
Accounts receivable, net		35,027
Note receivable		50,000
Prepaid expenses		51,933
Other current assets		119,785
Fixed assets		3,431
Goodwill		737,869
Intangible assets		1,255,000
Deferred tax assets, net		1,249,556
Accounts payable		(20,506	)
Accrued expenses		(513,922	)
Deferred revenue		(203,547	)
Other current liabilities		(648	)
Total consideration	$	18,637,576

Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination [Table Text Block]

Intangible Assets	Estimated Fair Value		Estimated Useful Life (in Years)
Customer relationships - Sitestar.net	$	490,000		14
Customer relationships - Willow Oak	$	510,000		14
Trade Name - Sitestar.net	$	40,000		7
Trade Name - Willow Oak	$	40,000		7
Internet Domains - Sitestar.net	$	175,000		Indefinite

Business Acquisition, Pro Forma Information [Table Text Block]

	Three Months Ended March 31, 2022
Revenue		$	1,964,099
Net income			1,362,088
Net income per share		$	0.25