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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
———————
FORM 10-Q
☒
QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE
ACT OF 1934
For the quarterly period ended March 31, 2024
OR
☐
TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE
ACT OF 1934
For the transition period from __________ to __________
Commission file number: 001-38331
DOLPHIN ENTERTAINMENT, INC.
(Exact name of registrant as specified in its charter)
———————
Florida |
86-0787790 |
(State or other jurisdiction of |
(I.R.S. Employer |
incorporation or organization) |
Identification No.) |
150 Alhambra Circle, Suite 1200, Coral Gables, Florida
33134
(Address of principal executive offices, including
zip code)
(305) 774-0407
(Registrant’s telephone number)
———————
Securities registered pursuant to Section 12(b) of the Act:
Title of each class |
Trading Symbol(s) |
Name of each exchange on which registered |
Common Stock, $0.015 par value per share |
DLPN |
The Nasdaq Capital Market |
Indicate
by check mark whether the registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities
Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports),
and (2) has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐
Indicate
by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405
of Regulation S-T (Section 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant
was required to submit such files). Yes ☒ No ☐
Indicate by check mark whether the registrant is a
large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company. See
the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and
“emerging growth company” in Rule 12b-2 of the Exchange Act.
Large accelerated filer |
☐ |
Accelerated filer |
☐ |
Non-accelerated filer |
☒ |
Smaller reporting company |
☒ |
|
|
Emerging growth company |
☐ |
If
an emerging growth company, indicate by checkmark if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐
Indicate
by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☒
The number of shares of common stock outstanding was 18,954,912 as of
May 13, 2024.
TABLE OF CONTENTS
i
PART I — FINANCIAL INFORMATION
ITEM 1. FINANCIAL STATEMENTS
DOLPHIN ENTERTAINMENT, INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATED BALANCE SHEETS
(Unaudited)
| |
| | |
| |
| |
March 31, 2024 | | |
December 31, 2023 | |
ASSETS | |
| | | |
| | |
Current | |
| | | |
| | |
Cash and cash equivalents | |
$ | 6,384,459 | | |
$ | 6,432,731 | |
Restricted cash | |
| 1,127,960 | | |
| 1,127,960 | |
Accounts receivable: | |
| | | |
| | |
Trade, net of allowance of $1,679,972 and $1,456,752, respectively | |
| 8,954,785 | | |
| 5,817,615 | |
Other receivables | |
| 5,045,671 | | |
| 6,643,960 | |
Other current assets | |
| 737,646 | | |
| 701,335 | |
Total current assets | |
| 22,250,521 | | |
| 20,723,601 | |
| |
| | | |
| | |
Capitalized production costs, net | |
| 529,215 | | |
| 2,295,275 | |
Employee receivable | |
| 844,085 | | |
| 796,085 | |
Right-of-use asset | |
| 5,149,182 | | |
| 5,599,736 | |
Goodwill | |
| 25,220,085 | | |
| 25,220,085 | |
Intangible assets, net | |
| 10,678,817 | | |
| 11,209,664 | |
Property, equipment and leasehold improvements, net | |
| 171,968 | | |
| 194,223 | |
Other long-term assets | |
| 216,305 | | |
| 216,305 | |
Total Assets | |
$ | 65,060,178 | | |
$ | 66,254,974 | |
The accompanying notes are an integral part of these
unaudited condensed consolidated financial statements.
DOLPHIN ENTERTAINMENT, INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATED BALANCE SHEETS (CONTINUED)
(Unaudited)
| |
| | |
| |
| |
March 31, 2024 | | |
December 31, 2023 | |
LIABILITIES | |
| | | |
| | |
Current | |
| | | |
| | |
Accounts payable | |
$ | 2,215,312 | | |
$ | 6,892,349 | |
Term loan, current portion | |
| 1,022,228 | | |
| 980,651 | |
Revolving line of credit | |
| 400,000 | | |
| 400,000 | |
Notes payable, current portion | |
| 3,500,000 | | |
| 3,500,000 | |
Accrued interest – related party | |
| 1,629,574 | | |
| 1,718,009 | |
Accrued compensation – related party | |
| 2,625,000 | | |
| 2,625,000 | |
Lease liability, current portion | |
| 2,085,331 | | |
| 2,192,213 | |
Deferred revenue | |
| 988,056 | | |
| 1,451,709 | |
Other current liabilities | |
| 11,270,739 | | |
| 7,694,114 | |
Total current liabilities | |
| 25,736,240 | | |
| 27,454,045 | |
| |
| | | |
| | |
Term loan, noncurrent portion | |
| 4,222,270 | | |
| 4,501,963 | |
Notes payable | |
| 3,380,000 | | |
| 3,380,000 | |
Convertible notes payable | |
| 5,100,000 | | |
| 5,100,000 | |
Convertible note payable at fair value | |
| 330,000 | | |
| 355,000 | |
Loan from related party | |
| 2,007,873 | | |
| 1,107,873 | |
Lease liability | |
| 3,666,840 | | |
| 4,068,642 | |
Deferred tax liability | |
| 330,232 | | |
| 306,691 | |
Warrant liability | |
| — | | |
| 5,000 | |
Other noncurrent liabilities | |
| 18,915 | | |
| 18,915 | |
Total Liabilities | |
| 44,792,370 | | |
| 46,298,129 | |
| |
| | | |
| | |
Commitments and contingencies (Note 16) | |
| | | |
| | |
| |
| | | |
| | |
STOCKHOLDERS’ EQUITY | |
| | | |
| | |
Preferred Stock, Series C, $0.001 par value, 50,000 shares authorized, 50,000 shares issued and outstanding at March 31, 2024 and December 31, 2023 | |
| 1,000 | | |
| 1,000 | |
Common stock, $0.015 par value, 200,000,000 shares authorized, 18,664,453 and 18,219,531 shares issued and outstanding at March 31, 2024 and December 31, 2023, respectively | |
| 279,967 | | |
| 273,293 | |
Additional paid-in capital | |
| 153,924,812 | | |
| 153,293,756 | |
Accumulated deficit | |
| (133,937,971 | ) | |
| (133,611,204 | ) |
Total Stockholders’ Equity | |
| 20,267,808 | | |
| 19,956,845 | |
Total Liabilities and Stockholders’ Equity | |
$ | 65,060,178 | | |
$ | 66,254,974 | |
The accompanying notes are an integral part of these
unaudited condensed consolidated financial statements.
DOLPHIN ENTERTAINMENT, INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
(unaudited)
| |
| | |
| |
| |
Three Months Ended March 31, | |
| |
2024 | | |
2023 | |
| |
| | |
| |
Revenues | |
$ | 15,235,892 | | |
$ | 9,891,421 | |
| |
| | | |
| | |
Expenses: | |
| | | |
| | |
Direct costs | |
| 2,319,227 | | |
| 218,896 | |
Payroll and benefits | |
| 9,574,251 | | |
| 9,054,730 | |
Selling, general and administrative | |
| 1,976,990 | | |
| 1,871,937 | |
Depreciation and amortization | |
| 553,103 | | |
| 533,096 | |
Change in fair value of contingent consideration | |
| — | | |
| 15,485 | |
Legal and professional | |
| 647,781 | | |
| 763,277 | |
Total expenses | |
| 15,071,352 | | |
| 12,457,421 | |
| |
| | | |
| | |
Income (loss) from operations | |
| 164,540 | | |
| (2,566,000 | ) |
| |
| | | |
| | |
Other (expenses) income: | |
| | | |
| | |
Change in fair value of convertible note | |
| 25,000 | | |
| (10,444 | ) |
Change in fair value of warrants | |
| 5,000 | | |
| — | |
Interest income | |
| 5,869 | | |
| 102,017 | |
Interest expense | |
| (503,637 | ) | |
| (355,870 | ) |
Total other (expenses) income, net | |
| (467,768 | ) | |
| (264,297 | ) |
| |
| | | |
| | |
| |
| | | |
| | |
Income tax expense | |
| (23,539 | ) | |
| (27,098 | ) |
| |
| | | |
| | |
Net loss before equity in losses of unconsolidated affiliates | |
| (326,767 | ) | |
| (2,857,395 | ) |
| |
| | | |
| | |
Equity in losses of unconsolidated affiliates | |
| — | | |
| (111,925 | ) |
| |
| | | |
| | |
Net loss | |
$ | (326,767 | ) | |
$ | (2,969,320 | ) |
| |
| | | |
| | |
Loss per share: | |
| | | |
| | |
Basic | |
$ | (0.02 | ) | |
$ | (0.23 | ) |
Diluted | |
$ | (0.02 | ) | |
$ | (0.23 | ) |
| |
| | | |
| | |
Weighted average number of shares outstanding: | |
| | | |
| | |
Basic | |
| 18,477,825 | | |
| 12,640,285 | |
Diluted | |
| 18,605,702 | | |
| 12,640,285 | |
The accompanying notes are an integral part of these
condensed consolidated financial statements.
DOLPHIN ENTERTAINMENT, INC. AND SUBSIDIARIES
CONDENSED
CONSOLIDATED STATEMENTS OF CASH FLOWS
(unaudited)
| |
| | |
| |
| |
Three Months Ended March 31, | |
| |
2024 | | |
2023 | |
CASH FLOWS FROM OPERATING ACTIVITIES: | |
| | | |
| | |
Net loss | |
$ | (326,767 | ) | |
$ | (2,969,320 | ) |
Adjustments to reconcile net loss to net cash used in operating activities: | |
| | | |
| | |
Depreciation and amortization | |
| 553,103 | | |
| 533,096 | |
Share-based compensation | |
| 105,761 | | |
| 74,641 | |
Share-based consulting fees | |
| 36,769 | | |
| — | |
Amortization of capitalized production costs | |
| 1,766,060 | | |
| — | |
Equity in losses of unconsolidated affiliates | |
| — | | |
| 111,925 | |
Change in allowance for credit losses | |
| 204,021 | | |
| 75,779 | |
Change in fair value of contingent consideration | |
| — | | |
| 15,485 | |
Change in fair value of warrants | |
| (5,000 | ) | |
| — | |
Change in fair value of convertible notes | |
| (25,000 | ) | |
| 10,444 | |
Deferred income tax expense, net | |
| 23,539 | | |
| 27,098 | |
Debt origination costs amortization | |
| 4,206 | | |
| — | |
Changes in operating assets and liabilities: | |
| | | |
| | |
Accounts receivable, trade and other | |
| (1,742,902 | ) | |
| 2,291,361 | |
Other current assets | |
| (36,311 | ) | |
| (277,602 | ) |
Capitalized production costs | |
| — | | |
| (5,000 | ) |
Other long-term assets and employee receivable | |
| (48,000 | ) | |
| (48,000 | ) |
Deferred revenue | |
| (463,653 | ) | |
| 451,821 | |
Accounts payable | |
| (4,677,036 | ) | |
| (1,136,175 | ) |
Accrued interest – related party | |
| 111,565 | | |
| 92,043 | |
Other current liabilities | |
| 3,576,625 | | |
| (641,532 | ) |
Lease liability | |
| (40,209 | ) | |
| (30,886 | ) |
Net cash used in operating activities | |
| (983,229 | ) | |
| (1,424,822 | ) |
| |
| | | |
| | |
CASH FLOWS FROM FINANCING ACTIVITIES: | |
| | | |
| | |
Proceeds from equity line of credit agreement | |
| 495,200 | | |
| 529,450 | |
Proceeds from convertible notes payable | |
| — | | |
| 800,000 | |
Repayment of term loan | |
| (242,322 | ) | |
| (102,308 | ) |
Proceeds from related party notes payable | |
| 900,000 | | |
| 2,215,000 | |
Repayment of notes payable | |
| — | | |
| (28,639 | ) |
Payment of interest to related party | |
| (200,000 | ) | |
| (200,000 | ) |
Principal payments on finance leases | |
| (17,921 | ) | |
| — | |
Net cash provided by financing activities | |
| 934,957 | | |
| 3,213,503 | |
| |
| | | |
| | |
Net (decrease) increase in cash and cash equivalents and restricted cash | |
| (48,272 | ) | |
| 1,788,681 | |
Cash and cash equivalents and restricted cash, beginning of period | |
| 7,560,691 | | |
| 7,197,849 | |
Cash and cash equivalents and restricted cash, end of period | |
$ | 7,512,419 | | |
$ | 8,986,530 | |
The accompanying notes are an integral part of these
condensed consolidated financial statements.
DOLPHIN ENTERTAINMENT, INC. AND SUBSIDIARIES
CONDENSED
CONSOLIDATED STATEMENTS OF CASH FLOWS (CONTINUED)
(unaudited)
| |
| | |
| |
| |
Three Months Ended March 31, | |
| |
2024 | | |
2023 | |
SUPPLEMENTAL DISCLOSURES OF CASH FLOWS INFORMATION: | |
| | |
| |
Interest paid | |
$ | 562,072 | | |
$ | 434,548 | |
Lease liabilities arising from obtaining right-of-use assets. | |
$ | 50,666 | | |
$ | — | |
| |
| | | |
| | |
SUPPLEMENTAL DISCLOSURES OF NON-CASH INVESTING AND FINANCING ACTIVITIES: | |
| | | |
| | |
Employee compensation paid in shares of common stock | |
$ | 105,761 | | |
$ | 74,641 | |
Consulting services paid in shares of common stock | |
$ | 36,769 | | |
$ | — | |
The following table provides a reconciliation of cash,
cash equivalents and restricted cash reported within the statements of cash flows that sum to the total of the same such amounts shown
in the statements of cash flows:
| |
Three Months Ended March 31, | |
| |
2024 | | |
2023 | |
| |
| | |
| |
Cash and cash equivalents | |
$ | 6,384,459 | | |
$ | 7,858,570 | |
Restricted cash | |
| 1,127,960 | | |
| 1,127,960 | |
Total cash, cash equivalents and restricted cash shown in the condensed consolidated statement of cash flows | |
$ | 7,512,419 | | |
$ | 8,986,530 | |
The accompanying notes are an integral part of these
condensed consolidated financial statements.
DOLPHIN ENTERTAINMENT, INC. AND SUBSIDIARIES
CONSOLIDATED
STATEMENTS OF CHANGES IN STOCKHOLDERS’ EQUITY
(unaudited)
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
For the three months ended March 31, 2024 |
| |
| | |
| | |
| | |
| | |
| |
| |
Preferred Stock | | |
Common Stock | | |
Additional Paid-In | | |
Accumulated | | |
Total Stockholders’ | |
| |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Capitol | | |
Deficit | | |
Equity | |
Balance
December 31, 2023 | |
| 50,000 | | |
$ | 1,000 | | |
| 18,219,531 | | |
$ | 273,293 | | |
$ | 153,293,756 | | |
$ | (133,611,204 | ) | |
$ | 19,956,845 | |
Net loss for the three months ended March 31, 2024 | |
| — | | |
| — | | |
| — | | |
| — | | |
| — | | |
| (326,767 | ) | |
| (326,767 | ) |
Issuance of shares to Lincoln Park
Capital LLC | |
| — | | |
| — | | |
| 350,000 | | |
| 5,250 | | |
| 489,950 | | |
| — | | |
| 495,200 | |
Share-based compensation | |
| — | | |
| — | | |
| — | | |
| — | | |
| 4,884 | | |
| — | | |
| 4,884 | |
Issuance of shares related to employment
agreements | |
| — | | |
| — | | |
| 69,922 | | |
| 1,049 | | |
| 99,828 | | |
| — | | |
| 100,877 | |
Issuance of
shares related to services received | |
| — | | |
| — | | |
| 25,000 | | |
| 375 | | |
| 36,394 | | |
| — | | |
| 36,769 | |
Balance March
31, 2024 | |
| 50,000 | | |
$ | 1,000 | | |
| 18,664,453 | | |
$ | 279,967 | | |
$ | 153,924,812 | | |
$ | (133,937,971 | ) | |
$ | 20,267,808 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
For the three months ended March 31,
2023 | |
| | | |
| | | |
| | | |
| | | |
| | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
| |
| Preferred Stock | | |
| Common Stock | | |
| Additional Paid-In | | |
| Accumulated | | |
| Total Stockholders’ | |
| |
| Shares | | |
| Amount | | |
| Shares | | |
| Amount | | |
| Capital | | |
| Deficit | | |
| Equity | |
Balance December
31, 2022 | |
| 50,000 | | |
$ | 1,000 | | |
| 12,340,664 | | |
$ | 185,110 | | |
$ | 143,119,461 | | |
$ | (109,214,479 | ) | |
$ | 34,091,092 | |
Net loss for the three months ended March 31, 2023 | |
| — | | |
| — | | |
| — | | |
| — | | |
| — | | |
| (2,969,320 | ) | |
| (2,969,320 | ) |
Issuance of shares to Lincoln Park
Capital LLC | |
| — | | |
| — | | |
| 250,000 | | |
| 3,750 | | |
| 525,700 | | |
| — | | |
| 529,450 | |
Issuance of
shares related to employment agreements | |
| — | | |
| — | | |
| 36,672 | | |
| 550 | | |
| 74,091 | | |
| — | | |
| 74,641 | |
Balance March
31, 2023 | |
| 50,000 | | |
$ | 1,000 | | |
| 12,627,336 | | |
$ | 189,410 | | |
$ | 143,719,252 | | |
$ | (112,183,799 | ) | |
$ | 31,725,863 | |
The accompanying notes are an integral part of these
condensed consolidated financial statements.
DOLPHIN ENTERTAINMENT, INC. AND SUBSIDIARIES
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
(Unaudited)
NOTE 1 – GENERAL
Dolphin Entertainment, Inc., a
Florida corporation (the “Company,” “Dolphin,” “we,” “us” or “our”), is a
leading independent entertainment marketing and production company. Through its subsidiaries 42West LLC (“42West”) including
BHI Communications Inc (“BHI”) that merged with 42West effective January 1, 2024, The Door Marketing Group, LLC (“The
Door”), Shore Fire Media, Ltd (“Shore Fire”), Viewpoint Computer Animation Incorporated (“Viewpoint), The Digital
Dept., LLC (“The Digital Dept.”) formerly known as Socialyte, LLC (“Socialyte”) and Be Social Public Relations
LLC (“Be Social”) that merged effective January 1, 2024 and Special Projects LLC (“Special Projects”), the Company
provides expert strategic marketing and publicity services to many of the top brands, both individual and corporate, in the motion picture,
television, music, gaming, culinary, hospitality and lifestyle industries.
42West (Film and Television, Gaming),
Shore Fire (Music), and The Door (Culinary, Hospitality, Lifestyle) are each recognized global PR and marketing leaders for the industries
they serve. Viewpoint adds full-service creative branding and production capabilities to the marketing group. The Digital Dept. (formerly,
Socialyte and Be Social), provides influencer marketing capabilities through divisions dedicated to influencer talent management, brand
campaign strategy and execution, and influencer event ideation and production. Special Projects is the entertainment industry’s
leading celebrity booking firm, specializing in uniting brands and events with celebrities and influencers across the entertainment, media,
fashion, consumer product and tech industries. Dolphin’s legacy content production business, founded by our Emmy-nominated Chief
Executive Officer, Bill O’Dowd, has produced multiple feature films and award-winning digital series, primarily aimed at family
and young adult markets.
The accompanying unaudited condensed
consolidated financial statements include the accounts of Dolphin, and all of its wholly owned subsidiaries, comprising Dolphin Films,
Inc. (“Dolphin Films”), Dolphin SB Productions LLC, Dolphin Max Steel Holdings, LLC, Dolphin JB Believe Financing, LLC, Dolphin
JOAT Productions, LLC, 42West, The Door, Viewpoint, Shore Fire, The Digital Dept. and Special Projects. The Company applies the equity
method of accounting for its investments in entities for which it does not have a controlling financial interest, but over which it has
the ability to exert significant influence.
The unaudited condensed consolidated
financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“U.S.
GAAP”) for interim financial information and the instructions to Form 10-Q under the Securities Exchange Act of 1934, as amended
(the “Exchange Act”), and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes
required by U.S. GAAP for complete financial statements. In the opinion of the Company’s management, the accompanying unaudited
condensed consolidated financial statements contain all adjustments, consisting only of normal recurring adjustments, necessary for a
fair statement of its financial position as of March 31, 2024, and its results of operations and cash flows for the three months ended
March 31, 2024 and 2023. All significant inter-company balances and transactions have been eliminated from the condensed consolidated
financial statements. Operating results for the three months ended March 31, 2024 are not necessarily indicative of the results that may
be expected for the full year ending December 31, 2024. The condensed consolidated balance sheet as of December 31, 2023 has been derived
from the audited financial statements at that date but does not include all the information and footnotes required by U.S. GAAP for complete
financial statements. The accompanying unaudited condensed consolidated financial statements should be read together with the audited
consolidated financial statements and related notes included in the Company’s Annual Report on Form 10-K for the fiscal year ended
December 31, 2023.
Use of Estimates
The preparation of financial statements
in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities
and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenue and expenses
during the reporting period. The most significant estimates made by management in the preparation of the financial statements relate to
the estimates in the fair value of acquisitions, estimates in assumptions used to calculate the fair value of certain liabilities and
impairment assessments for investment in capitalized production costs, goodwill and long-lived assets. Actual results could differ materially
from such estimates.
Recent Accounting Pronouncements
Accounting Guidance Not Yet Adopted
In December 2023, the
FASB issued new guidance on income tax disclosures (ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures”).
Among other requirements, this update adds specific disclosure requirements for income taxes, including: (1) disclosing specific categories
in the rate reconciliation and (2) providing additional information for reconciling items that meet quantitative thresholds. The guidance
is effective for fiscal years beginning after December 15, 2024, including interim periods within those fiscal years. Early adoption is
permitted. The Company is in the process of evaluating the impact of the adoption of ASU 2023-09 on the Company’s condensed consolidated
financial statements and disclosures.
In November 2023, the
FASB issued new guidance on segment reporting (ASU 2023-08, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures”).
The amendments in the ASU are intended to improve reportable segment disclosure requirements primarily through enhanced disclosures about
significant segment expenses. The guidance is effective for fiscal years beginning after December 15, 2023, and interim periods within
fiscal years beginning after December 15, 2024. Early adoption is permitted. The Company is in the process of evaluating the impact of
the adoption of ASU 2023-08 on the Company’s condensed consolidated financial statements and disclosures.
NOTE 2 – REVENUE
Disaggregation of Revenue
The Company’s principal
geographic markets are within the U.S. The following is a description of the principal activities, by reportable segment, from which we
generate revenue. For more detailed information about reportable segments, see Note 12.
Entertainment Publicity and Marketing
The Entertainment Publicity and
Marketing (“EPM”) segment generates revenue from diversified marketing services, including public relations, entertainment
and hospitality content marketing, strategic marketing consulting and content production of marketing materials. Within the EPM segment,
we typically identify one performance obligation, the delivery of professional publicity services, in which we typically act as the principal.
Fees are generally recognized on a straight-line or monthly basis, as the services are consumed by our clients, which approximates the
proportional performance on such contracts.
We also enter into management agreements
with a roster of social media influencers and are paid a percentage of the revenue earned by the social media influencer. Due to the short-term
nature of these contracts, in which we typically act as the agent, the performance obligation is typically completed and revenue is recognized
net at a point in time, typically the date of publication.
Content Production
The Content Production (“CPD”)
segment generates revenue from the production of original motion pictures and other digital content production. In the CPD segment, we
typically identify performance obligations depending on the type of service, for which we generally act as the principal. Revenue from
motion pictures is recognized upon transfer of control of the licensing rights of the motion picture or web series to the customer. For
minimum guarantee licensing arrangements, the amount related to each performance obligation is recognized when the content is delivered,
and the window for exploitation right in that territory has begun, which is the point in time at which the customer is able to begin to
use and benefit from the content. For sales or usage-based royalty income, revenue is recognized starting at the exhibition date and is
based on the Company’s participation in the box office receipts of the theatrical exhibitor and the performance of the motion picture.
In June 2022, the Company
entered into an agreement with IMAX Corporation (“IMAX”) to co-produce and co-finance a documentary motion picture on
the flight demonstration squadron of the United States Navy called The Blue Angels. On April 25, 2023, IMAX entered into an
acquisition agreement with Amazon Content Services, LLC (the “Amazon Agreement”) for the distribution rights of The Blue
Angels. During the three months ended March 31, 2024, we recorded net revenues of $3,421,141
from the Amazon Agreement upon delivery of the film to Amazon Content Services LLC, our single
performance obligation. Under this arrangement, we acted in the capacity of an agent. During the three months ended March 31, 2023,
were no revenues recognized from the content licensing arrangement.
The revenues recorded by the EPM
and CPD segments is detailed below:
Schedule of revenue by major
customers by reporting segments | |
| | |
| |
| |
For the Three Months Ended March 31, | |
| |
2024 | | |
2023 | |
| |
| | |
| |
Entertainment publicity and marketing | |
$ | 11,814,751 | | |
$ | 9,891,421 | |
Content production | |
| 3,421,141 | | |
| — | |
Total Revenues | |
$ | 15,235,892 | | |
$ | 9,891,421 | |
Contract Balances
The opening and closing balances
of our contract liability balances from contracts with customers as of March 31, 2024 and December 31, 2023 were as follows:
Schedule
of contract liability with customers | | |
| |
| | |
Contract Liabilities | |
Balance as of December 31, 2023 | | |
$ | 1,451,709 | |
Balance as of March 31, 2024 | | |
| 988,056 | |
Change | | |
$ | 463,653 | |
Contract liabilities are recorded
when the Company receives advance payments from customers for public relations projects or as deposits for promotional or brand-support
video projects. Once the work is performed or the projects are delivered to the customer, the contract liabilities are deemed earned and
recorded as revenue. Advance payments received are generally for short duration and are recognized once the performance obligation of
the contract is met.
Revenues for the three months
ended March 31, 2024 and 2023 include the following:
Schedule of contract liability
with customers | |
| | |
| |
| |
Three Months Ended March 31, | |
| |
| 2024 | | |
| 2023 | |
| |
| | | |
| | |
Amounts included in the beginning of year contract liability balance | |
$ | 1,008,544 | | |
$ | 689,017 | |
The Company’s unsatisfied performance
obligations are for contracts that have an original expected duration of one year or less and, as such, the Company is not required to
disclose the remaining performance obligation.
NOTE 3 — GOODWILL AND INTANGIBLE ASSETS
Goodwill
As of March 31, 2024, the Company
had a balance of $25,220,085 of goodwill on its condensed consolidated balance sheet resulting from its acquisitions of 42West, The Door,
Viewpoint, Shore Fire, The Digital Dept. and Special Projects. All of the Company’s goodwill is related to the entertainment, publicity
and marketing segment.
The Company evaluates goodwill
in the fourth quarter or more frequently if management believes indicators of impairment exist. Such indicators could include but are
not limited to (1) a significant adverse change in legal factors or in business climate, (2) unanticipated competition, (3) significant
decline in market capitalization or (4) an adverse action or assessment by a regulator. There were no triggering events noted during the
three months ended March 31, 2024, that would require the Company to reassess goodwill for impairment outside of its regular annual impairment
test.
Intangible Assets
Finite-lived intangible assets
consisted of the following as of March 31, 2024 and December 31, 2023:
Schedule
of intangible assets | |
| | |
| |
| |
March 31, 2024 | | |
December 31, 2023 | |
| |
| Gross
Carrying Amount | | |
| Accumulated
Amortization | | |
| Net
Carrying Amount | | |
| Carrying
Amount | | |
| Accumulated
Amortization | | |
| Net
Carrying Amount | |
Intangible assets subject to amortization: | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Customer relationships | |
$ | 16,512,388 | | |
$ | 7,854,321 | | |
$ | 8,658,067 | | |
$ | 16,512,387 | | |
$ | 7,445,973 | | |
$ | 9,066,414 | |
Trademarks and trade names | |
| 4,928,583 | | |
| 2,907,833 | | |
| 2,020,750 | | |
| 4,928,583 | | |
| 2,785,333 | | |
| 2,142,250 | |
Non-compete agreements | |
| 690,000 | | |
| 690,000 | | |
| — | | |
| 690,000 | | |
| 690,000 | | |
| — | |
| |
$ | 22,130,971 | | |
$ | 11,452,154 | | |
$ | 10,678,817 | | |
$ | 22,130,970 | | |
$ | 10,921,306 | | |
$ | 11,209,664 | |
Amortization expense associated
with the Company’s intangible assets was $530,848 and $505,840 for the three months ended March 31, 2024 and 2023, respectively.
Amortization expense related to
intangible assets for the remainder of 2024 and thereafter is as follows:
Schedule
of amortization expense | | |
| |
| 2024 | | |
$ | 1,592,542 | |
| 2025 | | |
| 1,986,973 | |
| 2026 | | |
| 1,849,969 | |
| 2027 | | |
| 1,212,088 | |
| 2028 | | |
| 906,162 | |
| Thereafter | | |
| 3,131,083 | |
| Total | | |
$ | 10,678,817 | |
NOTE 4 —ACQUISITIONS
Business Acquisitions
Special Projects Media LLC
On October 2, 2023, (the “Special
Projects Closing Date”), the Company acquired all of the issued and outstanding membership interests of Special Projects Media LLC,
a New York limited liability company (“Special Projects”), pursuant to a membership interest purchase agreement (the “Special
Projects Purchase Agreement”) between the Company and Andrea Oliveri, Nicole Vecchiarelli, Foxglove Corp and Alexandra Alonso (“Special
Projects Sellers”). Special Projects is a talent booking and events agency that elevates media, fashion, and lifestyle brands. Special
Projects has headquarters in New York and Los Angeles.
The total consideration paid by
the Company in connection with the acquisition of Special Projects was approximately $10.2 million, which is subject to adjustments based
on a customary post-closing cash consideration adjustment. On the Special Projects Closing Date, the Company paid the Sellers $5,000,000
million cash and issued the Sellers 2,500,000 shares of the Company’s common stock. The Company partially financed the cash portion
of the consideration with the Refinancing Transaction described in Note 6.
As part of the Special Projects
Purchase Agreement, the Company entered into employment agreements with Andrea Oliveri and Nicole Vecchiarelli, each for a period of four
years.
The following table summarizes
the fair value of the consideration transferred:
Schedule of consideration
transferred | |
| |
Cash paid to sellers at closing | |
$ | 5,000,000 | |
Working capital and excess cash adjustment | |
| 704,389 | |
Fair value of common stock issued to the Special Projects Sellers | |
| 4,525,000 | |
Fair value of the consideration transferred | |
$ | 10,229,389 | |
The following table summarizes
the fair values of the assets acquired and liabilities assumed by the acquisition of Special Projects on the Special Projects Closing
Date. Amounts in the table are estimates that may change, as described below. The measurement period of the Special Projects acquisition
concludes on October 2, 2024. There were no measurement period adjustments from the Special Projects Closing Date through March 31, 2024.
Schedule of assets acquired
and liabilities assumed | |
| |
| |
October 2, 2023 | |
Cash | |
$ | 521,821 | |
Accounts receivable | |
| 1,155,871 | |
Other current assets | |
| 11,338 | |
Right-of-use asset | |
| 90,803 | |
Other assets | |
| 30,453 | |
Intangibles | |
| 3,740,000 | |
Total identifiable assets acquired | |
| 5,550,286 | |
| |
| | |
Accrued payable | |
| (764,641 | ) |
Accrued expenses and other current liabilities | |
| (15,000 | ) |
Lease liability | |
| (90,803 | ) |
Deferred revenue | |
| (30,000 | ) |
Total liabilities assumed | |
| (900,444 | ) |
Net identifiable liabilities acquired | |
| 4,649,842 | |
Goodwill | |
| 5,579,547 | |
Fair value of the consideration transferred | |
$ | 10,229,389 | |
Unaudited Pro Forma Consolidated Statements
of Operations
The following presents the unaudited
pro forma consolidated operations as if Special Projects had been acquired on January 1, 2023:
Schedule of pro forma consolidated
statements of operation | |
| |
| |
Three Months Ended March 31, 2023 | |
Revenue | |
$ | 10,615,460 | |
Net Loss | |
$ | (2,707,940 | ) |
The pro forma amounts for 2023
have been calculated after applying the Company’s accounting policies and adjusting the results of the acquisition to reflect (a)
the amortization that would have been charged, assuming the intangible assets resulting from the acquisition had been recorded on January
1, 2023, (b) include interest expense on the Bank United term loan (see Note 6) in the amount of $60,967 for the three months ended March
31, 2023 and (c) eliminate $111,373 of revenue and expenses related to work performed by Special Projects for Dolphin.
The impact of the acquisition
of Special Projects on the Company’s actual results for periods following the acquisition may differ significantly from that reflected
in this unaudited pro forma information for a number of reasons. As a result, this unaudited pro forma information is not necessarily
indicative of what the combined company’s financial condition or results of operations would have been had the acquisition been
completed on January 1, 2023, as provided in this pro forma financial information. In addition, the pro forma financial information does
not purport to project the future financial condition and results of operations of the combined company.
NOTE 5 — OTHER CURRENT LIABILITIES
Other current liabilities consisted
of the following:
Schedule of other liabilities | |
| | |
| |
| |
March 31, | | |
December 31, | |
| |
2024 | | |
2023 | |
Accrued funding under Max Steel production agreement | |
$ | 620,000 | | |
$ | 620,000 | |
Accrued audit, legal and other professional fees | |
| 203,647 | | |
| 310,797 | |
Accrued commissions | |
| 421,720 | | |
| 697,106 | |
Accrued bonuses | |
| 729,293 | | |
| 971,276 | |
Talent liability | |
| 5,037,025 | | |
| 2,983,577 | |
Accumulated customer deposits | |
| 2,541,434 | | |
| 432,552 | |
Other | |
| 1,717,620 | | |
| 1,678,806 | |
| |
$ | 11,270,739 | | |
$ | 7,694,114 | |
NOTE 6 — DEBT
Total debt of the Company was
as follows as of March 31, 2024 and December 31, 2023:
Schedule of debt | |
| | |
| |
Debt Type | |
March 31,
2024 | | |
December 31, 2023 | |
Convertible notes payable | |
$ | 5,100,000 | | |
$ | 5,100,000 | |
Convertible note payable - fair value option | |
| 330,000 | | |
| 355,000 | |
Nonconvertible promissory notes | |
| 3,880,000 | | |
| 3,880,000 | |
Nonconvertible promissory note – Socialyte | |
| 3,000,000 | | |
| 3,000,000 | |
Loans from related party | |
| 2,007,873 | | |
| 1,107,873 | |
Revolving line of credit | |
| 400,000 | | |
| 400,000 | |
Term loan, net of debt issuance costs | |
| 5,244,498 | | |
| 5,482,614 | |
Total debt | |
$ | 19,962,371 | | |
$ | 19,325,487 | |
Less current portion of debt | |
| (4,922,228 | ) | |
| (4,880,651 | ) |
Noncurrent portion of debt | |
$ | 15,040,143 | | |
$ | 14,444,836 | |
The table below details the maturity
dates of the principal amounts for the Company’s debt as of March 31, 2024:
Schedule of future annual
contractual principal payment commitments of debt | |
| |
| | |
| | |
| | |
| | |
| | |
| |
Debt Type | |
Maturity Date | |
2024 | | |
2025 | | |
2026 | | |
2027 | | |
2028 | | |
Thereafter | |
Convertible notes payable | |
Between October 2026 and March 2030 | |
$ | — | | |
$ | — | | |
$ | 1,750,000 | | |
$ | 3,350,000 | | |
$ | — | | |
$ | 500,000 | |
Nonconvertible promissory notes | |
Ranging between November 2024 and March 2029 | |
| 500,000 | | |
| 750,000 | | |
| — | | |
| — | | |
| 2,215,000 | | |
| 1,315,000 | |
Nonconvertible promissory note - Socialyte | |
June and September 2023 (A) | |
| 3,000,000 | | |
| — | | |
| — | | |
| — | | |
| — | | |
| — | |
Revolving line of credit | |
September 2024 | |
| 400,000 | | |
| — | | |
| — | | |
| — | | |
| — | | |
| — | |
Term loan | |
September 2028 | |
| 755,151 | | |
| 1,083,866 | | |
| 1,176,307 | | |
| 1,276,631 | | |
| 1,028,244 | | |
| — | |
Loans from related party | |
December 2026 | |
| — | | |
| — | | |
| 1,107,873 | | |
| — | | |
| — | | |
| — | |
| |
| |
$ | 4,655,151 | | |
$ | 1,833,866 | | |
$ | 4,034,180 | | |
$ | 4,626,631 | | |
$ | 3,243,244 | | |
$ | 1,815,000 | |
Convertible Notes Payable
As of March 31, 2024, the Company
has ten convertible notes payable outstanding. The convertible notes payable bear interest at a rate of 10% per annum, with initial maturity
dates ranging between the second anniversary and the sixth anniversary of their respective issuances. The balance of each convertible
note payable and any accrued interest may be converted at the noteholder’s option at any time at a purchase price based on a 90-day
average closing market price per share of the common stock. Three of the convertible notes payable may not be converted at a price less
than $2.50 per share, four of the convertible notes payable may not be converted at a price less than $2.00 per share, and three
of the convertible notes payable may not be converted at a price less than $1.00 per share. As of both March 31, 2024 and December 31,
2023, the principal balance of the convertible notes payable of $5,100,000 was recorded in noncurrent liabilities under the caption “Convertible
Notes Payable” on the Company’s condensed consolidated balance sheets.
The Company recorded interest expense
related to these convertible notes payable of $127,750 and $144,556 during the three months ended March 31, 2024 and 2023, respectively.
In addition, the Company made cash interest payments amounting to $127,750 and $137,597 during the three months ended March 31, 2024 and
2023, respectively, related to the convertible notes payable.
Convertible Note Payable at Fair Value
The Company had one convertible
promissory note outstanding with aggregate principal amount of $500,000 as of March 31, 2024 for which it elected the fair value option.
As such, the estimated fair value of the note was recorded on its issue date. At each balance sheet date, the Company records the fair
value of the convertible promissory note with any changes in the fair value recorded in the condensed consolidated statements of operations.
The Company had a balance of $330,000
and $355,000 in noncurrent liabilities as of March 31, 2024 and December 31, 2023, respectively, on its condensed consolidated balance
sheets related to the convertible promissory note payable measured at fair value.
The Company recorded a gain in
fair value of $25,000 and a loss in fair value of $10,444 for the three months ended March 31, 2024 and 2023, respectively,
on its condensed consolidated statements of operations related to this convertible promissory note at fair value.
The Company recorded interest expense
related to this convertible promissory note payable at fair value of $9,863 for both the three months ended March 31, 2024 and 2023.
In addition, the Company made cash interest payments amounting to $9,863 for both the three months ended March 31, 2024 and 2023,
related to the convertible promissory note at fair value.
Nonconvertible Promissory Notes
As of March 31, 2024, the Company
has outstanding unsecured nonconvertible promissory notes in the aggregate amount of $3,880,000, which bear interest at a rate of 10%
per annum and mature between November 2024 and March 2029.
As of both March 31, 2024 and
December 31, 2023, the Company had a balance of $500,000, respectively, net of debt discounts recorded as current liabilities and $3,380,000,
in noncurrent liabilities on its condensed consolidated balance sheets related to these unsecured nonconvertible promissory notes.
The Company recorded interest
expense related to these nonconvertible promissory notes of $97,000 and $56,585 for the three months ended March 31, 2024 and 2023, respectively.
The Company made interest payments of $97,000 and $34,264 during the three months ended March 31, 2024 and 2023, respectively, related
to the nonconvertible promissory notes.
Nonconvertible unsecured promissory note - Socialyte
Promissory Note
In connection with the purchase
agreement with Socialyte (“Socialyte Purchase Agreement”), the Company entered into a promissory note with Socialyte (“the
Socialyte Promissory Note”) amounting to $3,000,000. The Socialyte Promissory Note matured on September 30, 2023 and was payable
in two payments: $1,500,000 on June 30, 2023 and $1,500,000 on September 30, 2023. The Socialyte Promissory Note carries an
interest of 4% per annum, which accrues monthly, and all accrued interest was to be due and payable on September 30, 2023.
The Socialyte Purchase Agreement
allows the Company to offset a working capital deficit against the Socialyte Promissory Note. As such, on June 30, 2023, the Company deferred
these installment payments until the final post-closing working capital adjustment is agreed upon with the Socialyte Seller.
The Company recorded interest
expense related to this Socialyte Promissory Note of $30,000 for the three months ended March 31, 2024. No interest payments were made
during the three months ended March 31, 2024 and 2023, related to the Socialyte Promissory Note.
BankUnited Loan Agreement
The Company entered into a loan
agreement with BankUnited (“BankUnited Loan Agreement”), which includes: (i) $5,800,000 secured term loan (“BKU Term
Loan”), (ii) $750,000 of a secured revolving line of credit (“BKU Line of Credit”), and (iii) $400,000 Commercial Card
(“BKU Commercial Card”). The BankUnited Loan Agreement refinanced the Company’s previous credit facility with BankProv.
The BKU Term Loan carries a 1.0%
origination fee and matures in September 2028, the BKU Line of Credit carries an initial origination fee of 0.5% and an 0.25% fee on each
annual anniversary and matures in September 2026; the BKU Commercial Card does not have any initial or annual fee and matures in September
2026. The BKU Term Loan has a declining prepayment penalty equal to 5% in year one, 4% in year two, 3% in year three, 2% in year four
and 1% in year five of the outstanding balance. The BKU Line of Credit and BKU Commercial Card can be repaid without any prepayment penalty.
Interest on the BKU Term Loan
accrues at 8.10% fixed rate per annum. Principal and interest on the BKU Term Loan shall be payable on a monthly basis based on a 5-year
amortization. Interest on the BKU Line of credit is payable on a monthly basis, with all principal due at maturity. The BKU Commercial
Card payment is due in full at the end of each bi-weekly billing cycle.
The BankUnited Credit Facility
contains financial covenants tested semi-annually on a trailing twelve-month basis that require the Company to maintain a minimum debt
service coverage ratio of 1.25:1.00 and a maximum funded debt/EBITDA ratio of 3.00:1.00. In addition, the BankUnited Credit Facility contains
a liquidity covenant that requires the Company to hold a cash balance at BankUnited with a daily minimum deposit balance of $1,500,000.
As of March 31, 2024 and December
31, 2023, the Company had a balance of $5,244,498 and $5,482,614 of principal outstanding under the BKU Term Loan, respectively, net of
debt issuance costs of $75,701 and $79,907, respectively. As of March 31, 2024 and December 31, 2023, the Company had a balance of $400,000
of principal outstanding under the BKU Line of Credit.
Amortization of debt origination
costs under the BKU Credit Facility is included as a component of interest expense in the condensed consolidated statements of operations
and amounted to approximately $4,206 for the three months ended March 31, 2024.
During the three months ended
March 31, 2024, the Company did not use the BKU Commercial Card.
NOTE 7 — LOANS FROM RELATED PARTY
The Company issued Dolphin Entertainment,
LLC (“DE LLC”), an entity wholly owned by the Company’s Chief Executive Officer, William O’Dowd (the “CEO”),
a promissory note (the “DE LLC Note”) which matures on December 31, 2026.
As of both March 31, 2024 and
December 31, 2023, the Company had a principal balance of $1,107,873, and accrued interest amounted to $105,044 and $277,423 as of March
31, 2024 and December 31, 2023, respectively. For both the three months ended March 31, 2024 and 2023, the Company did not repay any principal
balance on the DE LLC Note. During each of the three months ended March 31, 2024 and 2023, the Company made cash interest payments in
the amount of $200,000 each, related to the DE LLC Note.
On January 16, 2024, the Company
issued a nonconvertible promissory note to Mr. Donald Scott Mock, brother of Mr. O’Dowd in the amount of $900,000 and received proceeds
of $900,000. The promissory note bears interest at a rate of 10% per annum and matures on January 16, 2029. As of March 31, 2024, the
Company had a principal balance of $900,000, and accrued interest of $18,500.
The Company recorded interest expense
of $46,121 and $27,317 for the three months ended March 31, 2024 and 2023, respectively, related to these loans from related party. The
Company did not make any cash payments during the three months ended March 31, 2023, related to these loans from related party.
NOTE 8 — FAIR VALUE MEASUREMENTS
The Company’s non-financial
assets measured at fair value on a nonrecurring basis include goodwill and intangible assets. The determination of our intangible fair
values includes several assumptions and inputs (Level 3) that are subject to various risks and uncertainties. Management believes it has
made reasonable estimates and judgments concerning these risks and uncertainties. All other financial assets and liabilities are carried
at amortized cost.
The Company’s cash balances
are representative of their fair values, as these balances are comprised of deposits available on demand. The carrying amounts of accounts
receivable, notes receivable, prepaid and other current assets, accounts payable and other non-current liabilities approximate their fair
values because of the short turnover of these instruments.
Financial Disclosures about Fair Value of Financial
Instruments
The tables below set forth information
related to the Company’s consolidated financial instruments:
Schedule of consolidated
financial instruments | |
| | |
| | |
| | |
| | |
| |
| |
Level in | | |
March 31, 2024 | | |
December 31, 2023 | |
| |
Fair Value | | |
Carrying | | |
Fair | | |
Carrying | | |
Fair | |
| |
Hierarchy | | |
Amount | | |
Value | | |
Amount | | |
Value | |
Assets: | |
| | |
| | |
| | |
| | |
| |
Cash and cash equivalents | |
1 | | |
$ | 6,384,459 | | |
$ | 6,384,459 | | |
$ | 6,432,731 | | |
$ | 6,432,731 | |
Restricted cash | |
1 | | |
| 1,127,960 | | |
| 1,127,960 | | |
| 1,127,960 | | |
| 1,127,960 | |
| |
| | |
| | | |
| | | |
| | | |
| | |
Liabilities: | |
| | |
| | | |
| | | |
| | | |
| | |
Convertible notes payable | |
3 | | |
$ | 5,100,000 | | |
$ | 4,737,000 | | |
$ | 5,100,000 | | |
$ | 4,875,000 | |
Convertible note payable at fair value | |
3 | | |
| 330,000 | | |
| 330,000 | | |
| 355,000 | | |
| 355,000 | |
Warrant liability | |
3 | | |
| — | | |
| — | | |
| 5,000 | | |
| 5,000 | |
Convertible notes payable
As of March 31, 2024, the Company
has ten outstanding convertible notes payable with aggregate principal amount of $5,100,000. See Note 6 for further information on the
terms of these convertible notes.
Schedule of convertible notes
payable | |
| | |
| | |
| | |
| | |
| |
| |
| | |
March 31, 2024 | | |
December 31, 2023 | |
| |
Level | | |
Carrying Amount | | |
Fair Value | | |
Carrying Amount | | |
Fair Value | |
| |
| | |
| | |
| | |
| | |
| |
10% convertible notes due in October 2026 | |
3 | | |
$ | 800,000 | | |
$ | 800,000 | | |
$ | 800,000 | | |
$ | 817,000 | |
10% convertible notes due in November 2026 | |
3 | | |
| 300,000 | | |
| 277,000 | | |
| 300,000 | | |
$ | 285,000 | |
10% convertible notes due in December 2026 | |
3 | | |
| 650,000 | | |
| 634,000 | | |
| 650,000 | | |
$ | 649,000 | |
10% convertible notes due in January 2027 | |
3 | | |
| 800,000 | | |
| 808,000 | | |
| 800,000 | | |
$ | 821,000 | |
10% convertible notes due in June 2027 | |
3 | | |
| 150,000 | | |
| 134,000 | | |
| 150,000 | | |
| 140,000 | |
10% convertible notes due in August 2027 | |
3 | | |
| 2,000,000 | | |
| 1,744,000 | | |
| 2,000,000 | | |
$ | 1,808,000 | |
10% convertible notes due in September 2027 | |
3 | | |
| 400,000 | | |
| 340,000 | | |
| 400,000 | | |
$ | 355,000 | |
| |
| | |
$ | 5,100,000 | | |
$ | 4,737,000 | | |
$ | 5,100,000 | | |
$ | 4,875,000 | |
The estimated fair value of the
convertible notes was computed using a Monte Carlo Simulation, using the following assumptions:
Schedule of estimated fair
value | |
| | |
| |
Fair Value Assumption – Convertible Debt | |
March 31, 2024 | | |
December 31, 2023 | |
Stock Price | |
$ | 1.46 | | |
$ | 1.71 | |
Minimum Conversion Price | |
$ | 2.00 - 2.50 | | |
$ | 2.00 - 2.50 | |
Annual Asset Volatility Estimate | |
| 70 | % | |
| 80 | % |
Risk Free Discount Rate (based on U.S. government treasury obligation with a term similar to that of the convertible note) | |
| 4.35% - 5.37 | | |
| 3.95% - 5.01 | |
Fair Value Option (“FVO”) Election
– Convertible note payable and freestanding warrants
Convertible note payable, at fair value
As of March 31, 2024, the Company
had one outstanding convertible note payable with a face value of $500,000 (the “March 4th Note”), which is accounted
for under the ASC 825-10-15-4 FVO election. Under the FVO election, the financial instrument is initially measured at its issue-date estimated
fair value and subsequently remeasured at estimated fair value on a recurring basis at each reporting period date. The estimated fair
value adjustment is presented as a single line item within other (expenses) income in the accompanying condensed consolidated statements
of operations under the caption “Change in fair value of convertible note.”
The March 4th Note
is measured at fair value and categorized within Level 3 of the fair value hierarchy. The following is a reconciliation of the fair values
from December 31, 2023 to March 31, 2024:
Schedule of estimated fair
value | |
March 4th Note | |
Beginning fair value balance reported on the condensed consolidated balance sheet at December 31, 2023 | |
$ | 355,000 | |
(Gain) Loss on the change in fair value reported in the condensed consolidated statements of operations | |
| (25,000 | ) |
Ending fair value balance reported on the condensed consolidated balance sheet at March 31, 2024 | |
$ | 330,000 | |
The estimated fair value of the
March 4th Note as of March 31, 2024 and December 31, 2023, was computed using a Black-Scholes simulation of the present value
of its cash flows using a synthetic credit rating analysis and a required rate of return, using the following assumptions:
Schedule of estimated fair
value of assumptions | |
| | |
| |
| |
March 31, 2024 | | |
December 31, 2023 | |
Face value principal payable | |
$ | 500,000 | | |
$ | 500,000 | |
Original conversion price | |
$ | 3.91 | | |
$ | 3.91 | |
Value of common stock | |
$ | 1.46 | | |
$ | 1.71 | |
Expected term (years) | |
| 5.93 | | |
| 6.16 | |
Volatility | |
| 90 | % | |
| 90 | % |
Risk free rate | |
| 4.21 | % | |
| 4.41 | % |
Warrants
In
connection with the March 4th Note, the Company issued the Series I Warrants. The Series I Warrants are measured at fair value
and categorized within Level 3 of the fair value hierarchy. The fair values of the Series I Warrants were nominal as of March 31, 2024
and December 31, 2023.
NOTE 9 — STOCKHOLDERS’ EQUITY
2022 Lincoln Park Transaction
On August 10, 2022, the Company
entered into a purchase agreement (the “LP 2022 Purchase Agreement”) and a registration rights agreement (the “LP 2022
Registration Rights Agreement”) with Lincoln Park, pursuant to which the Company could sell and issue to Lincoln Park, and Lincoln
Park was obligated to purchase, up to $25,000,000 in value of its shares of the Company’s common stock from time to time over
a 36-month period.
During the three months
ended March 31, 2024, the Company sold 350,000
shares of its common stock, at prices ranging between $1.27 and
$1.53 and
received proceeds of $495,200.
Subsequent to March 31, 2024, the Company sold 300,000 shares of Common Stock at prices ranging between $1.09
and $1.27
and received proceeds of $350,150.
During the three months ended
March 31, 2023, the Company sold 250,000 shares of its common stock, at prices ranging between $1.88 and $2.27 and received
proceeds of $529,450.
The Company evaluated the contract
that includes the right to require Lincoln Park to purchase shares of its common stock in the future (“put right”) considering
the guidance in ASC 815-40, “Derivatives and Hedging — Contracts on an Entity’s Own Equity” (“ASC 815-40”)
and concluded that it is an equity-linked contract that does not qualify for equity classification, and therefore requires fair value
accounting. The Company has analyzed the terms of the freestanding put right and has concluded that it has insignificant value as of March
31, 2024.
NOTE 10 — LOSS PER SHARE
The following table sets forth the computation of basic and diluted
loss per share:
Schedule of computation of
basic and diluted loss per share | |
| | |
| |
| |
Three Months Ended March 31, | |
| |
2024 | | |
2023 | |
Numerator | |
| | |
| |
Net loss attributable to Dolphin Entertainment common stock shareholders and numerator for basic loss per share | |
$ | (326,767 | ) | |
$ | (2,969,320 | ) |
Change in fair value of convertible notes payable | |
| (25,000 | ) | |
| — | |
Interest expense | |
| 9,863 | | |
| — | |
Numerator for diluted loss per share | |
$ | (341,904 | ) | |
$ | (2,969,320 | ) |
| |
| | | |
| | |
Denominator | |
| | | |
| | |
Denominator for basic EPS - weighted-average shares | |
| 18,477,825 | | |
| 12,640,285 | |
Effect of dilutive securities: | |
| | | |
| | |
Convertible notes payable | |
| 127,877 | | |
| — | |
Denominator for diluted EPS - adjusted weighted-average shares | |
| 18,605,702 | | |
| 12,640,285 | |
| |
| | | |
| | |
Basic loss per share | |
$ | (0.02 | ) | |
$ | (0.23 | ) |
Diluted loss per share | |
$ | (0.02 | ) | |
$ | (0.23 | ) |
Basic (loss) earnings
per share is computed by dividing income or loss attributable to the shareholders of common stock (the numerator) by the weighted-average
number of shares of common stock outstanding (the denominator) for the period. Diluted (loss) earnings per share assume that any dilutive
equity instruments, such as convertible notes payable and warrants were exercised and outstanding common stock adjusted accordingly, if
their effect is dilutive.
One of the Company’s convertible
notes payable, the warrants and the Series C Preferred Stock have clauses that entitle the holder to participate if dividends are declared
to the common stockholders as if the instruments had been converted into shares of common stock. As such, the Company uses the two-class
method to compute earnings per share and attribute a portion of the Company’s net income to these participating securities. These
securities do not contractually participate in losses. For the three months ended March 31, 2024 and 2023, the Company had a net loss
and as such the two-class method is not presented.
For the three months ended March
31, 2024 potentially dilutive instruments including 3,581,213 shares of common stock issuable upon conversion of convertible notes payable
and 20,000 shares of common stock issuable upon exercise of warrants were not included in the diluted loss per share as inclusion was
considered to be antidilutive.
For the three months ended March
31, 2023 potentially dilutive instruments including 2,883,114 shares of Common Stock issuable upon conversion of convertible notes payable
and 20,000 shares of common stock issuable upon exercise of warrants were not included in the diluted loss per share as inclusion was
considered to be antidilutive.
NOTE 11 — RELATED PARTY TRANSACTIONS
As part of the employment agreement
with its CEO, the Company provided a $1,000,000 signing bonus in 2012, which has not been paid and is recorded in accrued compensation
on the consolidated balance sheets, along with unpaid base salary of $1,625,000 in aggregate attributable for the period from 2012 through
2018. Any unpaid and accrued compensation due to the CEO under his employment agreement will accrue interest on the principal amount at
a rate of 10% per annum from the date of his employment agreement until it is paid. Even though the employment agreement expired and has
not been renewed, the Company has an obligation under the agreement to continue to accrue interest on the unpaid balance.
As of March 31, 2024 and December
31, 2023, the Company had accrued $2,625,000 of compensation as accrued compensation and has balances of $1,506,031 and $1,440,586, respectively,
in accrued interest in current liabilities on its condensed consolidated balance sheets, related to the CEO’s employment agreement.
Amounts owed under this arrangement are payable on demand. The Company recorded interest expense related to the accrued compensation in
the condensed consolidated statements of operations amounting to $65,445 and $64,726 for the three months ended March 31, 2024 and 2023,
respectively. During the three months ended March 31, 2023, the Company made cash interest payments in the amount of $200,000 in
connection with the accrued compensation to the CEO. During the three months ended March 31, 2024, the Company did not make cash interest
payments in connection with the accrued compensation to the CEO.
The Company entered into the DE
LLC Note with an entity wholly owned by our CEO and into a nonconvertible promissory note with our CEO’s brother. See Note 7 for
further discussion.
NOTE 12 — SEGMENT INFORMATION
The Company operates in two reportable
segments, Entertainment Publicity and Marketing Segment (“EPM”) and Content Production Segment (“CPD”).
|
• |
The Entertainment Publicity and Marketing segment is composed of 42West, The Door, Viewpoint, Shore Fire, The Digital Dept and Special Projects. This segment primarily provides clients with diversified marketing services, including public relations, entertainment and hospitality content marketing, strategic marketing consulting and content production of marketing materials. During the three months ended March 31, 2024, BHI merged into 42West and Be Social and Socialyte merged to become The Digital Dept. |
|
• |
The Content Production segment is composed of Dolphin Entertainment and Dolphin Films. This segment engages in the production and distribution of digital content and feature films. The activities of our Content Production segment also include all corporate overhead activities. |
The profitability measure employed
by our chief operating decision maker for allocating resources to operating segments and assessing operating segment performance is operating
income (loss) which is the same as Income (loss) from operations on the Company’s condensed consolidated statements of operations
for the three months ended March 31, 2024 and 2023. Salaries and related expenses include salaries, bonuses, commissions and other incentive
related expenses. Legal and professional expenses primarily include professional fees related to financial statement audits, legal, investor
relations and other consulting services, which are engaged and managed by each of the segments. In addition, general and administrative
expenses include rental expense and depreciation of property, equipment and leasehold improvements for properties occupied by corporate
office employees. All segments follow the same accounting policies as those described in the Annual Report on Form 10-K for the year ended
December 31, 2023.
In connection with the acquisitions
of our wholly owned subsidiaries, the Company assigned $10,678,817 of intangible assets, net of accumulated amortization, and $25,220,085
of goodwill, as of March 31, 2024 to the EPM segment. Equity method investments during the three months ended March 31, 2023 are
included within the EPM segment. There were no equity investments during the three months ended March 31, 2024.
Schedule of revenue and assets
by segment | |
| | |
| |
| |
Three Months Ended March 31, | |
| |
2024 | | |
2023 | |
Revenues: | |
| | |
| |
EPM | |
$ | 11,814,751 | | |
$ | 9,891,421 | |
CPD | |
| 3,421,141 | | |
| — | |
Total | |
$ | 15,235,892 | | |
$ | 9,891,421 | |
| |
| | | |
| | |
Segment Operating Income (Loss): | |
| | | |
| | |
EPM | |
$ | (391,865 | ) | |
$ | (1,096,263 | ) |
CPD | |
| 556,405 | | |
| (1,469,737 | ) |
Total operating income (loss) | |
| 164,540 | | |
| (2,566,000 | ) |
Interest expense, net | |
| (497,768 | ) | |
| (355,870 | ) |
Other income (expenses), net | |
| 30,000 | | |
| 91,573 | |
Loss before income taxes and equity in losses of unconsolidated affiliates | |
$ | (303,228 | ) | |
$ | (2,830,297 | ) |
| |
| | |
| |
| |
As of March 31, 2024 | | |
As of December 31, 2023 | |
Total assets: | |
| | | |
| | |
EPM | |
$ | 57,467,923 | | |
$ | 62,908,337 | |
CPD | |
| 7,592,255 | | |
| 3,346,637 | |
Total | |
$ | 65,060,178 | | |
$ | 66,254,974 | |
NOTE 13 — LEASES
The Company and its subsidiaries
are party to various office leases with terms expiring at different dates through November 2027. The amortizable life of the right-of-use
asset is limited by the expected lease term. Although certain leases include options to extend, the Company did not include these in the
right-of-use asset or lease liability calculations because it is not reasonably certain that the options will be executed.
Schedule of right of use
asset or lease liability calculations | |
| | |
| |
Operating Leases | |
As of March 31, 2024 | | |
As of December 31, 2023 | |
Assets | |
| | | |
| | |
Right-of-use asset | |
$ | 4,986,688 | | |
$ | 5,469,743 | |
| |
| | | |
| | |
Liabilities | |
| | | |
| | |
Current | |
| | | |
| | |
Lease liability | |
$ | 2,017,333 | | |
$ | 2,141,240 | |
| |
| | | |
| | |
Noncurrent | |
| | | |
| | |
Lease liability | |
$ | 3,568,120 | | |
$ | 3,986,787 | |
| |
| | | |
| | |
Total operating lease liability | |
$ | 5,585,453 | | |
$ | 6,128,027 | |
Schedule of finance
lease | |
| | |
| |
Finance Lease | |
As of March 31, 2024 | | |
As of December 31, 2023 | |
Assets | |
| | | |
| | |
Right-of-use asset | |
$ | 162,494 | | |
$ | 129,993 | |
| |
| | | |
| | |
Liabilities | |
| | | |
| | |
Current | |
| | | |
| | |
Lease liability | |
$ | 67,998 | | |
$ | 50,973 | |
| |
| | | |
| | |
Noncurrent | |
| | | |
| | |
Lease liability | |
$ | 98,720 | | |
$ | 81,855 | |
| |
| | | |
| | |
Total finance lease liability | |
$ | 166,718 | | |
$ | 132,828 | |
The tables below show the lease
income and expenses recorded in the condensed consolidated statements of operations incurred during the three months ended March 31, 2024
and 2023 for operating and financing leases, respectively.
Schedule of lease income
and expenses |
|
|
| |
| |
|
|
|
Three Months Ended March 31, | |
Operating Lease costs |
|
Classification |
2024 | |
2023 | |
Operating lease costs |
|
Selling, general and administrative expenses |
$ | 674,669 | |
$ | 706,141 | |
Sublease income |
|
Selling, general and administrative expenses |
| (105,351 | ) |
| (107,270 | ) |
Net operating lease costs |
|
|
$ | 569,318 | |
$ | 598,871 | |
|
|
|
Three Months Ended March 31, | |
Finance Lease costs |
|
Classification |
2024 | |
2023 | |
Amortization of right-of-use assets |
|
Selling, general and administrative expenses |
$ | 15,895 | |
$ | — | |
Interest on lease liability |
|
Selling, general and administrative expenses |
| 3,126 | |
| — | |
Total finance lease costs |
|
|
$ | 19,021 | |
$ | — | |
Lease Payments
For the three months ended March
31, 2024 and 2023, the Company made payments in cash related to its operating leases in the amounts of $665,807 and $696,556, respectively.
Future minimum lease payments
for leases for the remainder of 2024 and thereafter, were as follows:
Schedule
of future minimum payments under operating lease agreements | | |
| | |
| |
Year | | |
Operating Leases | | |
Finance Leases | |
| 2024 | | |
$ | 1,930,494 | | |
$ | 58,911 | |
| 2025 | | |
| 1,979,589 | | |
| 78,549 | |
| 2026 | | |
| 1,782,057 | | |
| 45,042 | |
| 2027 | | |
| 719,794 | | |
| — | |
| 2028 | | |
| — | | |
| — | |
| Thereafter | | |
| — | | |
| — | |
| Total lease payments | | |
$ | 6,411,934 | | |
$ | 182,502 | |
| Less: Imputed interest | | |
| (826,481 | ) | |
| (15,784 | ) |
| Present value of lease liabilities | | |
$ | 5,585,453 | | |
$ | 166,718 | |
As of March 31, 2024, the Company’s
weighted average remaining lease term on its operating and finance leases is 2.84 years and 1.93 years, respectively, and the Company’s
weighted average discount rate is 8.87% and 8.46% related to its operating and finance leases, respectively.
NOTE 14 — COLLABORATIVE ARRANGEMENT
IMAX Co-Production Agreement
On June 24, 2022, the Company
entered into an agreement with IMAX to co-produce and co-finance a documentary motion picture on the flight demonstration squadron
of the United States Navy, called The Blue Angels (“Blue Angels Agreement”). IMAX and Dolphin each agreed to fund 50% of
the production budget. As of March 31, 2024, we had paid $2,250,000 in connection with this agreement.
On
April 25, 2023, IMAX entered into the Amazon Agreement for the distribution rights of The Blue Angels. The Amazon Agreement was determined
to be entity-customer relationship, and the revenue recognized from the agreement was recorded separately as revenue from a customer.
During the three months ended March 31, 2024, IMAX delivered The Blue Angels
to Amazon Content Services LLC and the Company recorded net revenues of $3,421,141 from the Amazon Agreement. On February 22, 2024, the
Company received $777,905 from IMAX, as a first installment in connection with the Amazon Agreement.
The Blue Angels documentary motion
picture will be released in theatres on May 17, 2024 and will begin streaming on Amazon Prime Video on May 23, 2024.
NOTE 15 — SHARE-BASED COMPENSATION
On June 29, 2017, the shareholders
of the Company approved the Dolphin Digital Media, Inc. 2017 Equity Incentive Plan (the “2017 Plan”), allowing for 2,000,000
shares to be granted under the 2017 Plan. During the three months ended March 31, 2024, the Company granted Restricted Stock Units (“RSUs”)
to certain employees under the 2017 Plan, as detailed in the table below. During the three months ended March 31, 2023, the Company did
not issue any awards under the 2017 Plan.
The RSUs granted under the 2017
Plan to the Company’s employees vest in four equal installments on the following dates: March 15, 2024, June 15, 2024, September
15, 2024 and December 15, 2024. The Company recognized compensation expense for RSUs of $4,884 for the three months ended March 31,
2024, which is included in payroll and benefits in the condensed consolidated statements of operations. There was no share-based compensation
recognized for the three months ended March 31, 2023. As of March 31, 2024, unrecognized compensation expense related to RSUs of
approximately $15,000 is expected to be recognized over a weighted-average period of 0.71 years.
The following table sets forth
the activity for the RSUs:
Schedule
of RSUs | | |
Number
of Shares | | |
Weighted
Average Grant Date Fair Value | |
| Outstanding (nonvested), December 31, 2023 | | |
| — | | |
$ | — | |
| Granted | | |
| 13,568 | | |
| 1.44 | |
| Forfeited | | |
| — | | |
| — | |
| Vested | | |
| (3,392 | ) | |
| 1.44 | |
| Outstanding (nonvested), March 31, 2024 | | |
| 10,176 | | |
$ | 1.44 | |
NOTE 16 — COMMITMENTS AND CONTINGENCIES
Litigation
The Company may be subject to
legal proceedings, claims, and liabilities that arise in the ordinary course of business. The Company is not aware of any pending litigation
as of the date of this report and, therefore, in the opinion of management and based upon the advice of its outside counsels, the liability,
if any, from any pending litigation is not expected to have a material effect in the Company’s financial position, results of operations
and cash flows.
NOTE 17 — SUBSEQUENT EVENTS
On April 29, 2024, the Company
issued a nonconvertible promissory note to its CEO in the amount of $1 million and received $1 million. The nonconvertible promissory
note bears interest at a rate of 10% per annum and matures on April 29, 2029.
On
May 1, 2024, JDDC Elemental LLC (“Midnight Theatre”) issued an unsecured convertible promissory note to the Company
with an aggregate principal of $550,000,
with a ten percent (10%)
per annum simple coupon rate, which has a maturity of November 1, 2024.
On May 14, 2024, the Company entered
into an agreement with the sellers of Special Projects to amend the Special Projects Purchase Agreement to revise the working capital
mechanism to provide that the working capital surplus, as defined in the Special Projects Purchase Agreement, plus a ten percent premium
be paid to the sellers of Special Projects by issuing 714,578 shares of its common stock on May 15, 2024.
ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS
OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS
Overview
We are a leading independent entertainment
marketing and production company. We were first incorporated in the State of Nevada on March 7, 1995 and domesticated in the State of
Florida on December 4, 2014. Our common stock trades on The Nasdaq Capital Market under the symbol “DLPN.”
Through our subsidiaries 42West,
Shore Fire and The Door, we provide expert strategic marketing and publicity services to many of the top brands, both individual and corporate,
in the entertainment and hospitality industries. 42West (Film and Television, Gaming), Shore Fire (Music), and The Door (Culinary, Hospitality,
Lifestyle) are each recognized global PR and marketing leaders for the industries they serve. Viewpoint adds full-service creative branding
and production capabilities to our marketing group. The Digital Dept. provides influencer marketing capabilities through divisions dedicated
to influencer talent management, brand campaign strategy and execution, and influencer event ideation and production. Special Projects
is the entertainment industry’s leading celebrity booking firm, specializing in uniting brands and events with celebrities and influencers
across the entertainment, media, fashion, consumer product and tech industries. Dolphin’s legacy content production business, founded
by our Emmy-nominated Chief Executive Officer, Bill O’Dowd, has produced multiple feature films and award-winning digital series,
primarily aimed at family and young adult markets.
We have established an acquisition
strategy based on identifying and acquiring companies that complement our existing entertainment publicity and marketing services and
content production businesses. We believe that complementary businesses, such as public relations companies in new and distinct entertainment
verticals, can create synergistic opportunities and bolster profits and cash flow. We have identified potential acquisition targets and
are in various stages of discussion with such targets. We completed the Special Projects acquisition during 2023 (discussed below), and
intend to complete at least one acquisition during 2024, but there is no assurance that we will be successful in doing so, whether in
2024 or at all.
We have also established an investment
strategy, “Ventures” or “Dolphin 2.0,” based upon identifying opportunities to develop internally owned assets,
or acquire ownership stakes in others’ assets, in the categories of entertainment content, live events and consumer products. We
believe these categories represent the types of assets wherein our expertise and relationships in entertainment marketing most influences
the likelihood of success. We are in various stages of internal development and outside conversations on a wide range of opportunities
within these Ventures. We intend to enter into additional investments during 2024, but there is no assurance that we will be successful
in doing so, whether in 2024 or at all.
HOW WE ASSESS
THE PERFORMANCE OF OUR BUSINESS
In assessing the performance of
our business, we consider a variety of performance and financial measures. The key indicators of the financial condition and operating
performance of our business are revenues, direct costs, payroll and benefits, selling, general and administrative expenses, legal and
professional expenses, other income/expense and net income. Other income/expense consists mainly of interest expense, non-cash changes
in fair value of liabilities, costs directly relating to our acquisitions, and gains or losses on extinguishment of debt and disposal
of fixed assets.
We operate in two reportable segments:
our entertainment publicity and marketing segment and our content production segment. The entertainment publicity and marketing segment
is composed of 42West, The Door, Shore Fire, Viewpoint, The Digital Dept. and Special Projects, and provides clients with diversified
services, including public relations, entertainment content marketing, strategic communications, influencer marketing, celebrity booking
and live event production, creative branding, and the production of promotional video content. The content production segment is composed
of Dolphin Films, Inc. (“Dolphin Films”) and Dolphin Digital Studios, which produce and distribute feature films and digital
content.
Entertainment Publicity and Marketing
Our revenue is directly impacted
by the retention and spending levels of existing clients and by our ability to win new clients. We believe that we have a stable client
base, and we have continued to grow organically through referrals and by actively soliciting new business. We earn revenues primarily
from the following sources: (i) celebrity talent services; (ii) content marketing services under multiyear master service agreements in
exchange for fixed project-based fees; (iii) individual engagements for entertainment content marketing services for durations of generally
between three and six months; (iv) strategic communications services; (v) engagements for marketing of special events such as food and
wine festivals; (vi) engagement for marketing of brands; (vii) arranging strategic marketing agreements between brands and social media
influencers or celebrities, (viii) curating and booking celebrities for live events; and (ix) content production of marketing materials
on a project contract basis. For these revenue streams, we collect fees through either fixed fee monthly retainer agreements, fees based
on a percentage of contracts or project-based fees.
We earn entertainment publicity
and marketing revenues primarily through the following:
|
• |
Talent – We earn fees from creating and implementing strategic communication campaigns for performers and entertainers, including Oscar, Tony and Emmy winning film, theater and television stars, directors, producers, celebrity chefs and Grammy winning recording artists. Our services in this area include ongoing strategic counsel, media relations, studio and/or network liaison work, and event and tour support. We believe that the proliferation of content, both traditional and on social media, will lead to an increasing number of individuals seeking such services, which will drive growth and revenue in our Talent departments for several years to come. |
|
• |
Entertainment Marketing and Brand Strategy – We earn fees from providing marketing direction, public relations counsel and media strategy for entertainment content (including theatrical films, television programs, DVD and VOD releases, and online series) from virtually all the major studios and streaming services, as well as content producers ranging from individual filmmakers and creative artists to production companies, film financiers, DVD distributors, and other entities. In addition, we provide entertainment marketing services in connection with film festivals, food and wine festivals, awards campaigns, event publicity and red-carpet management. As part of our services, we offer marketing and publicity services tailored to reach diverse audiences. We also provide marketing direction targeted to the ideal consumer through a creative public relations and creative brand strategy for hotel and restaurant groups. We expect that increased digital streaming marketing budgets at several large key clients will drive growth of revenue and profit in 42West’s Entertainment Marketing division over the next several years. |
|
• |
Strategic Communications – We earn fees by advising companies looking to create, raise or reposition their public profiles, primarily in the entertainment industry. We also help studios and filmmakers deal with controversial movies, as well as high-profile individuals address sensitive situations. We believe that growth in the Strategic Communications division will be driven by increasing demand for these varied services by traditional and non-traditional media clients who are expanding their activities in the content production, branding, and consumer products PR sectors. |
|
• |
Creative Branding and Production – We offer clients creative branding and production services from concept creation to final delivery. Our services include brand strategy, concept and creative development, design and art direction, script and copyrighting, live action production and photography, digital development, video editing and composite, animation, audio mixing and engineering, project management and technical support. We expect that our ability to offer these services to our existing clients in the entertainment and consumer products industries will be accretive to our revenue. |
|
• |
Digital Media Influencer Marketing Campaigns – We arrange strategic marketing agreements between brands and social media influencers, for both organic and paid campaigns. We also offer services for social media activations at events. Our services extend beyond our own captive influencer network, and we manage custom campaigns targeting specific demographics and locations, from ideation to delivery of results reports. We expect that our relationship with social media influencers will provide us the ability to offer these services to our existing clients in the entertainment and consumer products industries and will be accretive to our revenue. |
|
• |
Celebrity Booking and Live Event Programming – We arrange for brands and events to book celebrity and influencer talent. Our services include the creation of the strategy to elevate the brand or event through celebrity and/or influencer inclusion, to the booking of celebrities and influencers for commercial endorsements or appearances, to the curation of event lists and securing attendance, to the coordination and production of live events. We believe the expansion of brands seeking celebrity and/or influencer endorsements, as well as celebrity and/or influencers to attend brand-sponsored live events, will drive growth and revenue for the next several years. |
Content Production
Project Development and
Related Services
We have a team that dedicates
a portion of its time to identifying scripts, story treatments and novels for acquisition, development and production. The scripts can
be for either digital, television or motion picture productions. We have acquired the rights to certain scripts that we intend to produce
and release in the future, subject to obtaining financing. We have not yet determined if these projects would be produced for digital,
television or theatrical distribution.
We have completed development
of several feature films, which means that we have completed the script and can begin pre-production once financing is obtained. We are
planning to fund these projects through third-party financing arrangements, domestic distribution advances, pre-sales, and location-based
tax credits, and if necessary, sales of our common stock, securities convertible into our common stock, debt securities or a combination
of such financing alternatives; however, there is no assurance that we will be able to obtain the financing necessary to produce any of
these feature films.
In June 2022, we entered into
an agreement with IMAX Corporation (“IMAX”) to co-produce and co-finance a documentary motion picture on the flight demonstration
squadron of the United States Navy called The Blue Angels. As of March 31, 2024, we had paid $2,250,000 in connection with this agreement.
On April 25, 2023, IMAX entered into an acquisition agreement with Amazon Content Services LLC, (the “Amazon Agreement”) for
the distribution rights of The Blue Angels. During the three months ended March 31, 2024, we recorded revenue of $3.4 million related
to the Amazon Agreement. On February 22, 2024, we received $777,905 from IMAX, as a first installment in connection with the Amazon Agreement.
The Blue Angels documentary will
be released in theatres on May 17, 2024 and available for streaming on Amazon Prime Video on May 23, 2024.
Revenues
For the three months ended March
31, 2024 and 2023, we derived a majority of our revenues from our entertainment publicity and marketing segment. During the three months
ended March 31, 2024, we generated income in our content production segment related to the “The Blue Angels” documentary motion
picture.
The table below sets forth the
percentage of total revenue derived from our segments for the three months ended March 31, 2024 and 2023:
| |
For the three months ended March 31, | |
| |
2024 | | |
2023 | |
Revenues: | |
| | |
| |
Entertainment publicity and marketing | |
$ | 78 | % | |
$ | 100 | % |
Content production | |
| 22 | % | |
| — | % |
Total revenue | |
$ | 100 | % | |
$ | 100 | % |
Expenses
Our expenses consist primarily
of:
|
(1) |
Direct costs – includes the amortization of film production costs related to The Blue Angels, using the individual film-forecast-computation method which amortizes film production costs in the same ratio as the current period actual revenue bears to estimated remaining unrecognized ultimate revenue. Direct costs also include certain costs of services, as well as certain production costs, related to our entertainment publicity and marketing business. |
|
(2) |
Payroll and benefits expenses – includes wages, stock-based compensation, payroll taxes and employee benefits. |
|
(3) |
Selling, general and administrative expenses – includes all overhead costs except for payroll, depreciation and amortization and legal and professional fees that are reported as a separate expense item. |
|
(4) |
Depreciation and amortization – includes the depreciation of our property and equipment and amortization of intangible assets and leasehold improvements. |
|
(5) |
Change in fair value of contingent consideration – includes changes in the fair value of the contingent earn-out payment obligations for the Company’s acquisitions. The fair value of the related contingent consideration is measured at every balance sheet date and any changes recorded on our consolidated statements of operations. There was no contingent consideration outstanding during the three months ended March 31, 2024. |
|
(6) |
Legal and professional fees – includes fees paid to our attorneys, fees for investor relations consultants, audit and accounting fees and fees for general business consultants. |
Other Income and Expenses
For the three months ended March
31, 2024 and 2023, other income and expenses consisted primarily of: (1) changes in fair value of convertible notes and warrants; (2)
interest income; and (3) interest expense.
RESULTS OF OPERATIONS
Three months ended March 31, 2024 as compared to three months
ended March 31, 2023
Revenues
For the three months ended March
31, 2024 and 2023 revenues were as follows:
| |
For the three months ended March 31, | |
| |
2024 | | |
2023 | |
Revenues: | |
| | |
| |
Entertainment publicity and marketing | |
$ | 11,814,751 | | |
$ | 9,891,421 | |
Content production | |
| 3,421,141 | | |
| — | |
Total revenue | |
$ | 15,235,892 | | |
$ | 9,891,421 | |
Revenues from entertainment publicity
and marketing increased by approximately $1.9 million for the three months ended March 31, 2024 as compared to the same period in the
prior year. The increase is primarily driven by increases across substantially all subsidiaries, as well as the inclusion of $0.8 million
of Special Projects revenues for 2024, which was not present in 2023.
Revenues from content production
increased by approximately $3.4 million in connection with revenue generated from The Blue Angels documentary film, which will be released
in theatres on May 17, 2024.
Expenses
For the three months ended March 31, 2024 and 2023,
our expenses were as follows:
| |
For the three months ended March 31, | |
| |
2024 | | |
2023 | |
Expenses: | |
| | |
| |
Direct costs | |
$ | 2,319,227 | | |
$ | 218,896 | |
Payroll and benefits | |
| 9,574,251 | | |
| 9,054,730 | |
Selling, general and administrative | |
| 1,976,990 | | |
| 1,871,937 | |
Depreciation and amortization | |
| 553,103 | | |
| 533,096 | |
Change in fair value of contingent consideration | |
| — | | |
| 15,485 | |
Legal and professional | |
| 647,781 | | |
| 763,277 | |
Total expenses | |
$ | 15,071,352 | | |
$ | 12,457,421 | |
Direct costs increased by approximately
$2.1 million for the three months ended March 31, 2024, as compared to the three months ended March 31, 2023. The increase in direct costs
is directly attributable to (i) $1.8 million of capitalized production costs being amortized for the production of The Blue Angels and
(ii) the increase in subsidiaries’ revenues as compared with the same periods in the prior year.
Payroll and benefits expenses
increased by approximately $0.5 million, for the three months ended March 31, 2024 as compared to the three months ended March 31, 2023,
primarily due to the inclusion of the Special Projects payroll expenses in the three months ended March 31, 2024.
Selling, general and administrative
expenses increased by approximately $0.1 million for the three months ended March 31, 2024, as compared to the three months ended March
31, 2023. The small increase was primarily due the inclusion of Special Projects selling, general and administrative expenses in the three
months ended March 31, 2024.
Depreciation and amortization
remained consistent for the three months ended March 31, 2024, as compared to the three months ended March 31, 2023. The minor increase,
related primarily to the amortization of Special Projects property and equipment during the three months ended March 31, 2024.
Change in fair value of the contingent
consideration was a loss of $15.5 thousand for the three months ended March 31, 2023. As all contingent consideration was settled by June
2023, there were no changes in fair value of contingent consideration for the three months ended March 31, 2024. The main components of
the change in fair value of contingent consideration for the three months ended March 31, 2023 were the following:
|
• |
Be Social: losses of $15.5 thousand the three months ended March 31, 2023. The Company settled this contingent consideration on April 25, 2023 through a combination of $500,000 in cash and 148,687 shares of the Company’s stock, with a value of $272,047. |
Legal and professional fees decreased
by approximately $0.1 million for the three months ended March 31, 2024, as compared to the three months ended March 31, 2023 due to reductions
of $0.8 million in audit and accounting expenses and $40.4 thousand of legal fees, offset by a small increase in other professional fees.
Other Income and Expenses
| |
For the three months ended March 31, | |
| |
2024 | | |
2023 | |
Other Income and expenses: | |
| | | |
| | |
Change in fair value of convertible note | |
$ | 25,000 | | |
$ | (10,444 | ) |
Change in fair value of warrants | |
| 5,000 | | |
| — | |
Interest income | |
| 5,869 | | |
| 102,017 | |
Interest expense | |
| (503,637 | ) | |
| (355,870 | ) |
Total other (expenses) income, net | |
$ | (467,768 | ) | |
$ | (264,297 | ) |
Change in fair value of Convertible
Notes at Fair Value – We elected the fair value option for one convertible note issued in 2020. The fair value of this convertible
note is remeasured at every balance sheet date and any changes are recorded on our condensed consolidated statements of operations. For
the three months ended March 31, 2024 and 2023, we recorded a $25.0 thousand gain and $10.4 thousand loss, respectively, in the fair value
of the convertible notes issued in 2020. None of the decrease in the value of the convertible notes was attributable to instrument specific
credit risk and as such, all of the gain in the change in fair value was recorded within net loss.
Change in fair value of warrants
– Warrants issued with convertible notes payable issued in 2020, were initially measured at fair value at the time of issuance
and subsequently remeasured at estimated fair value on a recurring basis at each reporting period date, with changes in estimated fair
value of each respective warrant liability recognized as other income or expense. The fair value of the 2020 warrants that were not exercised
decreased by approximately $5.0 thousand during the three months ended March 31, 2024; therefore, we recorded a change in the fair value
of the warrants for the three months ended March 31, 2024 for that amount on our condensed consolidated statement of operations. We did
not record any change in the value of the warrants for the three months ended March 31, 2023 on our condensed consolidated statements
of operations.
Interest income –
Interest income decreased by $0.1 million for the three months ended March 31, 2024 as compared to the same period in the prior year,
primarily due to the write-off of notes receivable in the fourth quarter of 2023.
Interest expense –
Interest expense increased by $0.1 million for the three months ended March 31, 2024, respectively, as compared to the same period in
the prior year. The increases were primarily due to increased convertible and nonconvertible notes and the term loan outstanding during
2023 as compared to the same period in the prior year.
Income Taxes
We recorded an income tax expense
of approximately $24 thousand and $27 thousand for the three months ended March 31, 2024 and 2023, respectively, which reflects the accrual
of a valuation allowance in connection with the limitations of our indefinite lived tax assets to offset our indefinite lived tax liabilities.
To the extent the tax assets are unable to offset the tax liabilities, we have recorded a deferred expense for the tax liability (a “naked
credit”).
Equity in losses of unconsolidated affiliates
Equity in earnings or losses of
unconsolidated affiliates includes our share of income or losses from equity investments. The Company impaired its equity investment
in the unconsolidated affiliates during the fourth quarter of 2023, therefore no income or loss has been recorded during the three months
ended March 31, 2024.
For the three months ended March
31, 2023, we recorded losses of approximately $30.0 thousand and $82.0 thousand from our equity investments in Crafthouse Cocktails and
Midnight Theatre, respectively.
Net Loss
Net loss was approximately $0.3
million or $0.02 per share based on 18,477,825 weighted average shares outstanding for basic loss per share and $0.02 per share based
on 18,605,702 weighted average shares outstanding for fully diluted loss per share for the three months ended March 31, 2024. Net loss
was approximately $3.0 million or $0.23 per share based on 12,640,285 weighted average shares outstanding for both basic and fully diluted
loss per share for the three months ended March 31, 2023. The change in net loss for the three months ended March 31, 2024 as compared
to the three months ended March 31, 2023, is related to the factors discussed above.
LIQUIDITY AND CAPITAL RESOURCES
Cash Flows
| |
Three Months Ended March 31, | |
| |
2024 | | |
2023 | |
Statement of Cash Flows Data: | |
| | |
| |
Net cash used in operating activities | |
$ | (983,229 | ) | |
$ | (1,424,822 | ) |
Net cash provided by financing activities | |
| 934,957 | | |
| 3,213,503 | |
Net decrease in cash and cash equivalents and restricted cash | |
| (48,272 | ) | |
| (1,788,681 | ) |
| |
| | | |
| | |
Cash and cash equivalents and restricted cash, beginning of period | |
| 7,560,691 | | |
| 7,197,849 | |
Cash and cash equivalents and restricted cash, end of period | |
$ | 7,512,419 | | |
$ | 8,986,530 | |
Operating Activities
Cash used in operating activities
was $1.0 million for the three months ended March 31, 2024, a change of $0.4 million from cash used in operating activities of $1.4 million
for the three months ended March 31, 2023. The decrease in net cash used in operations was primarily as a result of $2.7 million of decreased
net loss for the period, offset by a $1.7 million increase in non-cash items such as depreciation and amortization, bad debt expense,
share-based compensation, impairment of capitalized production costs, impairment of goodwill and intangible asset and other non-cash losses
and a $4.0 million net change in working capital.
Investing Activities
There were no cash flows used
in investing activities for the three months ended March 31, 2024 or 2023.
Financing Activities
Cash flows provided by financing
activities for the three months ended March 31, 2024 were $0.9 million, which mainly related to:
Inflows:
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• |
$0.9 million of proceeds from notes payable; |
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• |
$0.5 million of proceeds from the LP 2022 Purchase Agreement (described below); and |
Outflows:
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• |
$0.2 million of repayment of existing term loan; |
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• |
$0.2 million of payment of interest to related party; and |
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• |
$17.9 thousand on principal payments on finance leases. |
Cash flows provided by financing
activities for the three months ended March 31, 2023 were $3.2 million, which mainly related to:
Inflows:
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• |
$2.2 million of proceeds from notes payable; |
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• |
$0.8 million of proceeds from convertible notes payable; and |
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• |
$0.5 million of proceeds from the LP 2022 Purchase Agreement. |
Outflows:
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• |
$0.3 million of repayment of notes payable, term loan, and interest to related party. |
Debt and Financing Arrangements
Total debt amounted to $20.0 million
as of March 31, 2024 compared to $19.3 million as of December 31, 2023, an increase of $0.7 million, primarily related to an increase
in related party nonconvertible promissory notes.
Our debt obligations in the next
twelve months from March 31, 2024 of $4.9 million remained consistent with those of December 31, 2023. We expect our current cash position,
cash expected to be generated from our operations and other availability of funds, as detailed below, to be sufficient to meet our debt
requirements.
2022 Lincoln Park Transaction
On August 10, 2022, the Company
entered into a new purchase agreement (the “LP 2022 Purchase Agreement”) and a registration rights agreement (the “LP
2022 Registration Rights Agreement”) with Lincoln Park, pursuant to which the Company could sell and issue to Lincoln Park, and
Lincoln Park was obligated to purchase, up to $25,000,000 in value of its shares of the Company’s common stock from time to
time over a 36-month period.
The Company may direct Lincoln
Park, at its sole discretion, and subject to certain conditions, to purchase up to 50,000 shares of its common stock on any business day
(a “Regular Purchase”). The amount of a Regular Purchase may be increased under certain circumstances up to 75,000 shares
if the closing price is not below $7.50 and up to 100,000 shares if the closing price is not below $10.00, provided that Lincoln Park’s
committed obligation for Regular Purchases on any business day shall not exceed $2,000,000. In the event we purchase the full amount allowed
for a Regular Purchase on any given business day, we may also direct Lincoln Park to purchase additional amounts as accelerated and additional
accelerated purchases. The purchase price of shares of the Company’s common stock related to the future funding will be based on
the then prevailing market prices of such shares at the time of sales as described in the LP 2022 Purchase Agreement.
During the three months ended
March 31, 2024, the Company sold 350,000 shares of its common stock, at prices ranging between $1.27 and $1.53 and received
proceeds of $495,200. Subsequent to March 31, 2024, the Company sold 300,000 shares of Common Stock at prices ranging between $1.09 and
$1.27 and received proceeds of $350,150.
The Company evaluated the contract
that includes the right to require Lincoln Park to purchase shares of its common stock in the future (“put right”) considering
the guidance in ASC 815-40, “Derivatives and Hedging — Contracts on an Entity’s Own Equity” (“ASC 815-40”)
and concluded that it is an equity-linked contract that does not qualify for equity classification, and therefore requires fair value
accounting. The Company has analyzed the terms of the freestanding put right and has concluded that it has insignificant value as of March
31, 2024.
Convertible Notes Payable
As of March 31, 2024, the Company
has ten convertible notes payable outstanding. The convertible notes payable bear interest at a rate of 10% per annum, with initial maturity
dates ranging between the second anniversary and the sixth anniversary of their respective issuances. The balance of each convertible
note payable and any accrued interest may be converted at the noteholder’s option at any time at a purchase price based on a 90-day
average closing market price per share of the common stock. Three of the convertible notes payable may not be converted at a price less
than $2.50 per share, four of the convertible notes payable may not be converted at a price less than $2.00 per share, and three
of the convertible notes payable may not be converted at a price less than $1.00 per share. As of both March 31, 2024 and December 31,
2023, the principal balance of the convertible notes payable $5,100,000 was recorded in noncurrent liabilities under the caption “Convertible
Notes Payable” on the Company’s condensed consolidated balance sheets.
The Company recorded interest expense
related to these convertible notes payable of $127,750 and $144,556 during the three months ended March 31, 2024 and 2023, respectively.
In addition, the Company made cash interest payments amounting to $127,750 and $137,597 during the three months ended March 31, 2024 and
2023, respectively, related to the convertible notes payable.
As of both March 31, 2024 and
December 31, 2023, the principal balance of the convertible notes payable of $5,100,000 was recorded in noncurrent liabilities under the
caption “Convertible Notes Payable” on the Company’s condensed consolidated balance sheets.
Convertible Note at Fair Value
The Company has one convertible
promissory note outstanding with aggregate principal amount of $500,000 as of March 31, 2024 for which it elected the fair value option.
As such, the estimated fair value of the note was recorded on its issue date. At each balance sheet date, the Company records the fair
value of the convertible promissory note with any changes in the fair value recorded in the condensed consolidated statements of operations.
The Company had a balance of $330,000
and $355,000 in noncurrent liabilities as of March 31, 2024 and December 31, 2023, respectively, on its condensed consolidated balance
sheets related to the convertible promissory note measured at fair value.
The Company recorded a gain in
fair value of $25,000 and a loss in fair value of $10,444 for the three months ended March 31, 2024 and 2023, respectively,
on its condensed consolidated statements of operations related to this convertible promissory note at fair value.
The Company recorded interest expense
related to this convertible promissory note at fair value of $9,863 for both the three months ended March 31, 2024 and 2023. In addition,
the Company made cash interest payments amounting to $9,863 for both the three months ended March 31, 2024 and 2023, related to this
convertible promissory note at fair value.
Nonconvertible Promissory Notes
As of both March 31, 2024 and
December 31, 2023, the Company had a balance of $500,000, respectively, net of debt discounts recorded as current liabilities and $3,380,000,
in noncurrent liabilities on its condensed consolidated balance sheets related to these unsecured nonconvertible promissory notes. The
nonconvertible promissory notes bear interest at a rate of 10% per annum and mature between November 2024 and March 2029.
The Company recorded interest
expense related to these nonconvertible promissory notes of $97,000 and $56,585 for the three months ended March 31, 2024 and 2023, respectively.
The Company made interest payments of $97,000 and $34,264 during the three months ended March 31, 2024 and 2023, respectively, related
to the nonconvertible promissory notes.
Nonconvertible unsecured promissory
notes - Socialyte Promissory Note
In connection with the purchase
agreement with Socialyte (“Socialyte Purchase Agreement”), the Company entered into a promissory note with Socialyte (“the
Socialyte Promissory Note”) amounting to $3,000,000. The Socialyte Promissory Note matured on September 30, 2023 and was payable
in two payments: $1,500,000 on June 30, 2023 and $1,500,000 on September 30, 2023. The Socialyte Promissory Note carries an
interest of 4% per annum, which accrues monthly, and all accrued interest was to be due and payable on September 30, 2023.
The Socialyte Purchase Agreement
allows the Company to offset a working capital deficit against the Socialyte Promissory Note. As such, on June 30, 2023, the Company deferred
these installment payments until the final post-closing working capital adjustment is agreed upon with the Socialyte Seller.
The Company recorded interest
expense related to these Socialyte Promissory Note of $30,000 for the three months ended March 31, 2024.
Nonconvertible Promissory
Note from Related Parties
On January 16, 2024, the Company
issued an unsecured nonconvertible promissory note in the amount of $900,000 to its CEO’s brother Donald Scott Mock and received
proceeds of $900,000. The nonconvertible promissory note bears interest at 10% per annum and matures on January 16, 2029. During the three
months ended March 31, 2024, the Company recorded $18,500 of interest expense in its condensed consolidated statement of operations and
had a balance of $18,500 recorded in accrued interest – related party in its condensed consolidated balance sheet as of March 31,
2024, related to this related party nonconvertible promissory note.
BankUnited Loan Agreement
The Company entered into a loan
agreement with BankUnited (“BankUnited Loan Agreement”), which includes: (i) $5,800,000 secured term loan (“BKU Term
Loan”), (ii) $750,000 of a secured revolving line of credit (“BKU Line of Credit”), and (iii) $400,000 Commercial Card
(“BKU Commercial Card”). The BankUnited Loan Agreement refinanced the Company’s previous credit facility with BankProv.
The BKU Term Loan carries a 1.0%
origination fee and matures in September 2028, the BKU Line of Credit carries an initial origination fee of 0.5% and an 0.25% fee on each
annual anniversary and matures in September 2026; the BKU Commercial Card does not have any initial or annual fee and matures in September
2026. The BKU Term Loan has a declining prepayment penalty equal to 5% in year one, 4% in year two, 3% in year three, 2% in year four
and 1% in year five of the outstanding balance. The BKU Line of Credit and BKU Commercial Card can be repaid without any prepayment penalty.
Interest on the BKU Term Loan
accrues at 8.10% fixed rate per annum. Principal and interest on the BKU Term Loan shall be payable on a monthly basis based on a 5-year
amortization. Interest on the BKU Line of credit is payable on a monthly basis, with all principal due at maturity. The BKU Commercial
Card payment is due in full at the end of each bi-weekly billing cycle.
The BankUnited Credit Facility
contains financial covenants tested semi-annually on a trailing twelve-month basis that require the Company to maintain a minimum debt
service coverage ratio of 1.25:1.00 and a maximum funded debt/EBITDA ratio of 3.00:1.00. In addition, the BankUnited Credit Facility contains
a liquidity covenant that requires the Company to hold a cash balance at BankUnited with a daily minimum deposit balance of $1,500,000.
As of March 31, 2024, the Company was in compliance with the covenants of the Bank United Credit Facility.
As of March 31, 2024 and December
31, 2023, the Company had a balance of $5,244,498 and $5,482,614 of principal outstanding under the BKU Term Loan, respectively, net of
debt issuance costs of $75,701 and $79,907, respectively. As of March 31, 2024 and December 31, 2023, the Company had a balance of $400,000
of principal outstanding under the BKU Line of Credit.
Amortization of debt origination
costs under the BKU Credit Facility is included as a component of interest expense in the condensed consolidated statements of operations
and amounted to approximately $4,206 for the three months ended March 31, 2024.
During the three months ended
March 31, 2024, the Company did not use the BKU Commercial Card.
Critical Accounting Estimates
The preparation of financial statements
in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”) requires management to make
estimates and assumptions about future events that affect amounts reported in our consolidated financial statements and related notes,
as well as the related disclosure of contingent assets and liabilities at the date of the financial statements. Management evaluates its
accounting policies, estimates and judgments on an on-going basis. Management bases its estimates and judgments on historical experience
and various other factors that are believed to be reasonable under the circumstances. Actual results may differ from these estimates under
different assumptions and conditions. Our significant accounting policies are discussed in Note 2 to our Consolidated Financial Statements
in our Annual Report on Form 10-K for the year ended December 31, 2023.
An accounting policy is considered
to be critical if it requires an accounting estimate to be made based on assumptions about matters that are highly uncertain at the time
the estimate is made, and if different estimates that reasonably could have been used, or changes in the accounting estimate that are
reasonably likely to occur, could materially impact the consolidated financial statements.
We consider the fair value estimates,
including those related to acquisitions, valuations of goodwill, intangible assets, acquisition-related contingent consideration and convertible
debt to be the most critical in the preparation of our consolidated financial statements as they are important to the portrayal of our
financial condition and require significant or complex judgment and estimates on the part of management.
Recent Accounting Pronouncements
For
a discussion of recent accounting pronouncements, see Note 1 to the unaudited condensed consolidated financial statements included elsewhere
in this Quarterly Report on Form 10-Q.
SPECIAL NOTE REGARDING FORWARD-LOOKING STATEMENTS
This Quarterly Report on Form
10-Q contains “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995. Forward-looking
statements may include, but are not limited to, statements relating to our objectives, plans and strategies, as well as statements, other
than historical facts, that address activities, events or developments that we intend, expect, project, believe or anticipate will or
may occur in the future. These statements are often characterized by terminology such as “may,” “will,” “should,”
“expects,” “plans,” “anticipates,” “could,” ”intends,” “target,”
“projects,” “contemplates,” “believes,” “estimates,” “predicts,” “potential,”
“goal” or “continue” or the negative of these terms or other similar expressions.
Forward-looking statements are
based on assumptions and assessments made in light of our experience and perception of historical trends, current conditions, expected
and future developments and other factors believed to be appropriate. Forward-looking statements are not guarantees of future performance
and are subject to risks and uncertainties, many of which are outside of our control. You should not place undue reliance on these forward-looking
statements, which reflect our views only as of the date of this Quarterly Report on Form 10-Q, and we undertake no obligation to update
these forward-looking statements in the future, except as required by applicable law.
Risks that could cause actual
results to differ materially from those indicated by the forward-looking statements include those described as “Risk Factors”
in our Annual Report on Form 10-K for the fiscal year ended December 31, 2023.
ITEM 4. CONTROLS AND PROCEDURES
Management’s Report on the Effectiveness of Disclosure Controls
and Procedures
Disclosure controls and procedures
are controls and other procedures that are designed to ensure that information required to be disclosed in our reports filed or submitted
under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the SEC’s rules and
forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required
to be disclosed in our reports filed under the Exchange Act is accumulated and communicated to management, including our Chief Executive
Officer, to allow timely decisions regarding required disclosure.
We carried out an evaluation of
the effectiveness of the design and operation of our disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and
15d-15(e)) as of March 31, 2024. Based upon that evaluation, our Chief Executive Officer and Chief Financial Officer concluded that our
disclosure controls and procedures were not effective due to material weaknesses disclosed in our Annual Report on Form 10-K for the year
ended December 31, 2023, filed with the SEC on April 1, 2024, which have not been remediated as of the date of the filing of this report.
Remediation of Material Weaknesses in Internal Control over Financial
Reporting
We have begun the process of designing
and implementing effective internal controls measures to improve our internal control over financial reporting and remediate the material
weaknesses. Our internal control remediation efforts include the following:
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• |
Developing formal policies and procedures over the Company’s fraud risk assessment and risk management function; |
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• |
Developing policies and procedures to enhance the precision of management review of financial statement information and control impact of changes in the external environment; |
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• |
We have entered into an agreement with a third-party consultant that assists us in analyzing complex transactions and the appropriate accounting treatment; |
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• |
We are enhancing our policies, procedures and documentation of period end closing procedures; |
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• |
Implementing policies and procedures to enhance independent review and documentation of journal entries, including segregation of duties; and |
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• |
Reevaluating our monitoring activities for relevant controls. |
Management is beginning the process
of implementing and monitoring the effectiveness of these and other processes, procedures and controls and will make any further changes
deemed appropriate. Management believes our planned remedial efforts will effectively remediate the identified material weaknesses. As
we continue to evaluate and work to improve our internal control over financial reporting, management may determine it is necessary to
take additional measures to address control deficiencies or determine it necessary to modify the remediation plan described above.
Changes in Internal Control over Financial Reporting
During
the most recently completed fiscal quarter, there have been no changes in our internal control over financial reporting that has
materially affected, or is reasonably likely to materially affect, our internal control over financial reporting for the fiscal quarter
covered by this report.
PART II — OTHER INFORMATION
ITEM 1. LEGAL PROCEEDINGS
The Company may be subject to
legal proceedings, claims, and liabilities that arise in the ordinary course of business. In the opinion of management and based upon
the advice of its outside counsels, the liability, if any, from any pending litigation is not expected to have a material effect in the
Company’s financial position, results of operations and cash flows. The Company is not aware of any pending litigation as of the
date of this report.
ITEM 1A. RISK FACTORS
There have been no material changes
to the risk factors disclosed in Item 1A, “Risk Factors,” of our Annual Report on Form 10-K for the fiscal year ended December 31,
2023 filed with the SEC on April 1, 2024.
ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS
None.
ITEM 3. DEFAULTS UPON SENIOR SECURITIES
None.
ITEM 4. MINE SAFETY DISCLOSURES
None.
ITEM 5. OTHER INFORMATION
During
the quarter ended March 31, 2024, no director or officer of the Company adopted or terminated a “Rule 10b5-1 trading arrangement”
or “non-Rule 10b5-1 trading arrangement”, as each term is defined in Item 408(a) of Regulation S-K.
Item 1.01 Entry into a Material Definitive
Agreement
As previously
disclosed, on October 2, 2023 (the “Closing Date”), Dolphin Entertainment, Inc., a Florida corporation (the “Company”),
acquired all of the issued and outstanding membership interests of Special Projects Media LLC, a New York limited liability company (“Special
Projects”), pursuant to a membership interest purchase agreement dated the Closing Date (the “Purchase Agreement”),
by and among the Company and the sellers signatory thereto (collectively, the “Sellers”). Special Projects is a New York-based
talent booking and creative content agency.
On May
14, 2024, the parties to the Purchase Agreement entered into an Amendment to the Membership Interest Purchase Agreement (the “Amendment”),
pursuant to which the parties amended the Purchase Agreement to revise the working capital adjustment mechanism to provide that the Working
Capital Surplus (as defined in the Purchase Agreement) plus a ten percent premium will be paid to the Sellers by issuing 714,578 shares
of common stock of the Company on May 15, 2024.
The
foregoing description of the Amendment does not purport to be complete and is subject to, and qualified in its entirety by reference to
full text of the Amendment, a copy of which is attached to this Quarterly Report on Form 10-Q as Exhibit 2.1 hereto, and is incorporated
herein by reference
ITEM 6. EXHIBITS
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Filed herewith. |
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** |
Previously filed. |
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Furnished herewith. |
SIGNATURES
In accordance with the requirements of the Exchange
Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized May 15, 2024.
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DOLPHIN ENTERTAINMENT, INC. |
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By: |
/s/ William O’Dowd IV |
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Name: William O’Dowd IV |
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Chief Executive Officer |
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By: |
/s/ Mirta A Negrini |
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Name: Mirta A Negrini |
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Chief Financial Officer |
Exhibit 2.1
AMENDMENT TO SHARE PURCHASE AGREEMENT
THIS AMENDMENT TO MEMBERSHIP
INTEREST PURCHASE AGREEMENT (this “Amendment”) is entered into as of May 14, 2024, by and among Dolphin Entertainment,
Inc., a Florida corporation (“Purchaser”), Nicole Vecchiarelli (“Seller 1”), Andrea Oliveri (“Seller
2”), Foxglove Corp., a New York corporation (“Seller 3”), and Alexandra Alonso (“Seller 4”,
and together with Seller 1, Seller 2 and Seller 3, the “Sellers” and each a “Seller”). Purchaser
and Sellers are each hereinafter referred to as a “Party”, and collectively as the “Parties”.
RECITALS:
A. The
Parties are parties to that certain Membership Interest Purchase Agreement dated as of October 2, 2023 (the “Original Purchase
Agreement”).
B. The
Parties desire to amend the Original Purchase Agreement as more particularly stated hereafter.
NOW THEREFORE, in consideration
of the mutual promises contained herein, and other good and valuable consideration, the receipt and sufficiency of which is hereby acknowledged,
the parties agree as follows:
1.
Recitals, Definitions. The Parties agree and confirm that the above stated recitals
are true and correct. To the extent not otherwise defined herein, all capitalized terms contained in this Amendment shall have the same
meanings as such terms are defined in the Original Purchase Agreement.
2.
Amendment to Section 2.4(e)(i). Section 2.4(e)(i) of the Original Purchase Agreement
is hereby deleted in their entirety and replaced with the following definition:
(i) If
the Closing Cash Consideration calculated in accordance with Section 2.2(a) using the Final Cash, Final Indebtedness, Final Transaction
Expenses and Final Working Capital is greater than the Closing Cash Consideration calculated in accordance with Section 2.2(a)
using Estimated Cash, Estimated Indebtedness and Estimated Transaction Expenses (“Working Capital Surplus”), then Purchaser
shall pay on May 15, 2024 such Working Capital Surplus, plus a ten percent (10%) premium added thereto, to Sellers allocated between Sellers
pursuant to written instructions to be provided by Sellers to Purchaser, in shares of Dolphin Common Stock at a price per share equal
to $1.16.
3.
Ratification. Except as modified herein, the
Parties hereby represent and warrant that the Original Purchase Agreement remains in full force and effect and is hereby reaffirmed
and ratified by each of the Seller, Purchaser and Bender.
4.
Counterparts/Electronic Signature. This Amendment
may be executed in several counterparts, each constituting a duplicate original. All such counterparts shall constitute one and the same
Amendment. The parties may execute counterparts of this Amendment, transmitted by facsimile or by electronic mail in .pdf format, and
accordingly agree and intend that an electronic signature delivered by facsimile machine or electronic mail shall bind the parties so
signing with the same effect as though the signature were an original signature.
[SIGNATURE PAGE FOLLOWS]
IN WITNESS WHEREOF,
the Parties have each executed this Amendment as of the date and year first above written.
PURCHASER:
DOLPHIN ENTERTAINMENT, INC.
By: /s/William O’Dowd
Name: William O’Dowd IV
Title: Chief Executive Officer
SELLERS:
/s/Nicole Vecchairelli
Nicole Vecchiarelli
/s/Andrea Oliveri
Andrea Oliveri
FOXGLOVE CORP.
By :/s/Susan Holden
Name: Susan Holden
Title:
/s/Alexandra Alonso
Alexandra Alonso
Exhibit 31.1
CHIEF EXECUTIVE OFFICER
CERTIFICATION PURSUANT TO SECTION 302
I, William O’Dowd IV, Chief Executive Officer of Dolphin Entertainment
Inc. (the “Registrant”), certify that:
1. |
I have reviewed this Quarterly Report on Form 10-Q of the Registrant; |
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2. |
Based on my knowledge, this Report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this Report. |
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3. |
Based on my knowledge, the financial statements, and other financial information included in this Report, fairly present in all material respects the financial condition, results of operations and cash flows of the Registrant as of, and for, the periods presented in this Report; |
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4. |
The Registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the Registrant and have: |
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a) |
Designed such disclosure controls and procedures or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the Registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this Report is being prepared; |
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b) |
Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles; |
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c) |
Evaluated the effectiveness of the Registrant’s disclosure controls and procedures and presented in this Report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and |
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d) |
Disclosed in this Report any change in the Registrant’s internal control over financial reporting that occurred during the Registrant’s most recent fiscal quarter (the Registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the Registrant’s internal control over financial reporting; and |
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5. |
The Registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the Registrant’s auditors and the audit committee of the Registrant’s board of directors (or persons performing the equivalent functions): |
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a) |
All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the Registrant’s ability to record, process, summarize and report financial information; and |
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b) |
Any fraud, whether or not material, that involves management or other employees who have a significant role in the Registrant’s internal control over financial reporting. |
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Date: May 15, 2024 |
/s/ William O’Dowd IV |
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William O’Dowd IV |
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Chief Executive Officer
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Exhibit 31.2
PRINCIPAL FINANCIAL OFFICER
CERTIFICATION PURSUANT TO SECTION 302
I, Mirta A Negrini, Chief Financial Officer of Dolphin Entertainment Inc.
(the “Registrant”), certify that:
1. |
I have reviewed this Quarterly Report on Form 10-Q of the Registrant; |
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2. |
Based on my knowledge, this Report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this Report. |
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3. |
Based on my knowledge, the financial statements, and other financial information included in this Report, fairly present in all material respects the financial condition, results of operations and cash flows of the Registrant as of, and for, the periods presented in this Report; |
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4. |
The Registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the Registrant and have: |
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a) |
Designed such disclosure controls and procedures or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the Registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this Report is being prepared; |
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b) |
Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles; |
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c) |
Evaluated the effectiveness of the Registrant’s disclosure controls and procedures and presented in this Report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and |
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d) |
Disclosed in this Report any change in the Registrant’s internal control over financial reporting that occurred during the Registrant’s most recent fiscal quarter (the Registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the Registrant’s internal control over financial reporting; and |
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5. |
The Registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the Registrant’s auditors and the audit committee of the Registrant’s board of directors (or persons performing the equivalent functions): |
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|
a) |
All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the Registrant’s ability to record, process, summarize and report financial information; and |
|
|
|
|
b) |
Any fraud, whether or not material, that involves management or other employees who have a significant role in the Registrant’s internal control over financial reporting. |
|
|
|
|
|
Date: May 15, 2024 |
/s/ Mirta A Negrini |
|
|
Mirta A Negrini |
|
|
Chief Financial Officer |
|
Exhibit 32.1
CERTIFICATION PURSUANT TO
18 U.S.C. SECTION 1350
AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002
In connection with the accompanying Quarterly Report
of Dolphin Entertainment, Inc. (the “Company”) on Form 10-Q for the quarter ended March 31, 2024, as filed with the Securities
and Exchange Commission on the date hereof (the “Report”), I, William O’Dowd IV, Chief Executive Officer of the Company,
certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, to the best of my knowledge,
that:
(1) The Report fully complies with the requirements
of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and
(2) The information contained in the Report fairly
presents, in all material respects, the financial condition and results of operations of the Company.
Date: May 15, 2024 |
By: |
/s/ William O’Dowd IV |
|
|
|
William O’Dowd IV |
|
|
|
Chief Executive Officer |
|
Exhibit 32.2
CERTIFICATION PURSUANT TO
18 U.S.C. SECTION 1350
AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002
In connection with the accompanying Quarterly Report
of Dolphin Entertainment, Inc. (the “Company”) on Form 10-Q for the quarter ended March 31, 2024, as filed with the Securities
and Exchange Commission on the date hereof (the “Report”), I, Mirta A Negrini, Chief Financial Officer of the Company, certify,
pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, to the best of my knowledge,
that:
(1) The Report fully complies with the requirements
of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and
(2) The information contained in the Report fairly
presents, in all material respects, the financial condition and results of operations of the Company.
Date: May 15, 2024 |
By: |
/s/ Mirta A Negrini |
|
|
|
Mirta A Negrini |
|
|
|
Chief Financial Officer |
|
v3.24.1.1.u2
Cover - shares
|
3 Months Ended |
|
Mar. 31, 2024 |
May 13, 2024 |
Cover [Abstract] |
|
|
Document Type |
10-Q
|
|
Amendment Flag |
false
|
|
Document Quarterly Report |
true
|
|
Document Transition Report |
false
|
|
Document Period End Date |
Mar. 31, 2024
|
|
Document Fiscal Period Focus |
Q1
|
|
Document Fiscal Year Focus |
2024
|
|
Current Fiscal Year End Date |
--12-31
|
|
Entity File Number |
001-38331
|
|
Entity Registrant Name |
DOLPHIN ENTERTAINMENT, INC.
|
|
Entity Central Index Key |
0001282224
|
|
Entity Tax Identification Number |
86-0787790
|
|
Entity Incorporation, State or Country Code |
FL
|
|
Entity Address, Address Line One |
150 Alhambra Circle
|
|
Entity Address, Address Line Two |
Suite 1200
|
|
Entity Address, City or Town |
Coral Gables
|
|
Entity Address, State or Province |
FL
|
|
Entity Address, Postal Zip Code |
33134
|
|
City Area Code |
(305)
|
|
Local Phone Number |
774-0407
|
|
Title of 12(b) Security |
Common Stock, $0.015 par value per share
|
|
Trading Symbol |
DLPN
|
|
Security Exchange Name |
NASDAQ
|
|
Entity Current Reporting Status |
Yes
|
|
Entity Interactive Data Current |
Yes
|
|
Entity Filer Category |
Non-accelerated Filer
|
|
Entity Small Business |
true
|
|
Entity Emerging Growth Company |
false
|
|
Entity Shell Company |
false
|
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Entity Common Stock, Shares Outstanding |
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18,954,912
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v3.24.1.1.u2
CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)
|
Mar. 31, 2024 |
Dec. 31, 2023 |
Current |
|
|
Cash and cash equivalents |
$ 6,384,459
|
$ 6,432,731
|
Restricted cash |
1,127,960
|
1,127,960
|
Accounts receivable: |
|
|
Trade, net of allowance of $1,679,972 and $1,456,752, respectively |
8,954,785
|
5,817,615
|
Other receivables |
5,045,671
|
6,643,960
|
Other current assets |
737,646
|
701,335
|
Total current assets |
22,250,521
|
20,723,601
|
Capitalized production costs, net |
529,215
|
2,295,275
|
Employee receivable |
844,085
|
796,085
|
Right-of-use asset |
5,149,182
|
5,599,736
|
Goodwill |
25,220,085
|
25,220,085
|
Intangible assets, net |
10,678,817
|
11,209,664
|
Property, equipment and leasehold improvements, net |
171,968
|
194,223
|
Other long-term assets |
216,305
|
216,305
|
Total Assets |
65,060,178
|
66,254,974
|
Current |
|
|
Accounts payable |
2,215,312
|
6,892,349
|
Term loan, current portion |
1,022,228
|
980,651
|
Revolving line of credit |
400,000
|
400,000
|
Notes payable, current portion |
3,500,000
|
3,500,000
|
Accrued interest – related party |
1,629,574
|
1,718,009
|
Accrued compensation – related party |
2,625,000
|
2,625,000
|
Lease liability, current portion |
2,085,331
|
2,192,213
|
Deferred revenue |
988,056
|
1,451,709
|
Other current liabilities |
11,270,739
|
7,694,114
|
Total current liabilities |
25,736,240
|
27,454,045
|
Term loan, noncurrent portion |
4,222,270
|
4,501,963
|
Notes payable |
3,380,000
|
3,380,000
|
Convertible notes payable |
5,100,000
|
5,100,000
|
Convertible note payable at fair value |
330,000
|
355,000
|
Loan from related party |
2,007,873
|
1,107,873
|
Lease liability |
3,666,840
|
4,068,642
|
Deferred tax liability |
330,232
|
306,691
|
Warrant liability |
|
5,000
|
Other noncurrent liabilities |
18,915
|
18,915
|
Total Liabilities |
44,792,370
|
46,298,129
|
STOCKHOLDERS’ EQUITY |
|
|
Preferred Stock, Series C, $0.001 par value, 50,000 shares authorized, 50,000 shares issued and outstanding at March 31, 2024 and December 31, 2023 |
1,000
|
1,000
|
Common stock, $0.015 par value, 200,000,000 shares authorized, 18,664,453 and 18,219,531 shares issued and outstanding at March 31, 2024 and December 31, 2023, respectively |
279,967
|
273,293
|
Additional paid-in capital |
153,924,812
|
153,293,756
|
Accumulated deficit |
(133,937,971)
|
(133,611,204)
|
Total Stockholders’ Equity |
20,267,808
|
19,956,845
|
Total Liabilities and Stockholders’ Equity |
$ 65,060,178
|
$ 66,254,974
|
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v3.24.1.1.u2
CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - USD ($)
|
Mar. 31, 2024 |
Dec. 31, 2023 |
Net of allowance |
$ 1,679,972
|
$ 1,456,752
|
Common stock, par value |
$ 0.015
|
$ 0.015
|
Common stock, authorized |
200,000,000
|
200,000,000
|
Common stock, issued |
18,664,453
|
18,219,531
|
Common stock, Outstanding |
18,664,453
|
18,219,531
|
Series C Preferred Stock [Member] |
|
|
Preferred stock, par value |
$ 0.001
|
$ 0.001
|
Preferred stock, authorized shares |
50,000
|
50,000
|
Preferred stock, issued |
50,000
|
50,000
|
Preferred stock, Outstanding |
50,000
|
50,000
|
X |
- DefinitionAmount of allowance for credit loss on accounts receivable, classified as current.
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v3.24.1.1.u2
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)
|
3 Months Ended |
Mar. 31, 2024 |
Mar. 31, 2023 |
Income Statement [Abstract] |
|
|
Revenues |
$ 15,235,892
|
$ 9,891,421
|
Expenses: |
|
|
Direct costs |
2,319,227
|
218,896
|
Payroll and benefits |
9,574,251
|
9,054,730
|
Selling, general and administrative |
1,976,990
|
1,871,937
|
Depreciation and amortization |
553,103
|
533,096
|
Change in fair value of contingent consideration |
|
15,485
|
Legal and professional |
647,781
|
763,277
|
Total expenses |
15,071,352
|
12,457,421
|
Income (loss) from operations |
164,540
|
(2,566,000)
|
Other (expenses) income: |
|
|
Change in fair value of convertible note |
25,000
|
(10,444)
|
Change in fair value of warrants |
5,000
|
|
Interest income |
5,869
|
102,017
|
Interest expense |
(503,637)
|
(355,870)
|
Total other (expenses) income, net |
(467,768)
|
(264,297)
|
Loss before income taxes and equity in losses of unconsolidated affiliates |
(303,228)
|
(2,830,297)
|
Income tax expense |
(23,539)
|
(27,098)
|
Net loss before equity in losses of unconsolidated affiliates |
(326,767)
|
(2,857,395)
|
Equity in losses of unconsolidated affiliates |
|
(111,925)
|
Net loss |
$ (326,767)
|
$ (2,969,320)
|
Loss per share: |
|
|
Basic |
$ (0.02)
|
$ (0.23)
|
Diluted |
$ (0.02)
|
$ (0.23)
|
Weighted average number of shares outstanding: |
|
|
Basic |
18,477,825
|
12,640,285
|
Diluted |
18,605,702
|
12,640,285
|
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v3.24.1.1.u2
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)
|
3 Months Ended |
Mar. 31, 2024 |
Mar. 31, 2023 |
CASH FLOWS FROM OPERATING ACTIVITIES: |
|
|
Net loss |
$ (326,767)
|
$ (2,969,320)
|
Adjustments to reconcile net loss to net cash used in operating activities: |
|
|
Depreciation and amortization |
553,103
|
533,096
|
Share-based compensation |
105,761
|
74,641
|
Share-based consulting fees |
36,769
|
|
Amortization of capitalized production costs |
1,766,060
|
|
Equity in losses of unconsolidated affiliates |
|
111,925
|
Change in allowance for credit losses |
204,021
|
75,779
|
Change in fair value of contingent consideration |
|
15,485
|
Change in fair value of warrants |
(5,000)
|
|
Change in fair value of convertible notes |
(25,000)
|
10,444
|
Deferred income tax expense, net |
23,539
|
27,098
|
Debt origination costs amortization |
4,206
|
|
Changes in operating assets and liabilities: |
|
|
Accounts receivable, trade and other |
(1,742,902)
|
2,291,361
|
Other current assets |
(36,311)
|
(277,602)
|
Capitalized production costs |
|
(5,000)
|
Other long-term assets and employee receivable |
(48,000)
|
(48,000)
|
Deferred revenue |
(463,653)
|
451,821
|
Accounts payable |
(4,677,036)
|
(1,136,175)
|
Accrued interest – related party |
111,565
|
92,043
|
Other current liabilities |
3,576,625
|
(641,532)
|
Lease liability |
(40,209)
|
(30,886)
|
Net cash used in operating activities |
(983,229)
|
(1,424,822)
|
CASH FLOWS FROM FINANCING ACTIVITIES: |
|
|
Proceeds from equity line of credit agreement |
495,200
|
529,450
|
Proceeds from convertible notes payable |
|
800,000
|
Repayment of term loan |
(242,322)
|
(102,308)
|
Proceeds from related party notes payable |
900,000
|
2,215,000
|
Repayment of notes payable |
|
(28,639)
|
Payment of interest to related party |
(200,000)
|
(200,000)
|
Principal payments on finance leases |
(17,921)
|
|
Net cash provided by financing activities |
934,957
|
3,213,503
|
Net (decrease) increase in cash and cash equivalents and restricted cash |
(48,272)
|
1,788,681
|
Cash and cash equivalents and restricted cash, beginning of period |
7,560,691
|
7,197,849
|
Cash and cash equivalents and restricted cash, end of period |
7,512,419
|
8,986,530
|
SUPPLEMENTAL DISCLOSURES OF CASH FLOWS INFORMATION: |
|
|
Interest paid |
562,072
|
434,548
|
Lease liabilities arising from obtaining right-of-use assets. |
50,666
|
|
SUPPLEMENTAL DISCLOSURES OF NON-CASH INVESTING AND FINANCING ACTIVITIES: |
|
|
Employee compensation paid in shares of common stock |
105,761
|
74,641
|
Consulting services paid in shares of common stock |
36,769
|
|
Cash and cash equivalents |
6,384,459
|
7,858,570
|
Restricted cash |
1,127,960
|
1,127,960
|
Total cash, cash equivalents and restricted cash shown in the condensed consolidated statement of cash flows |
$ 7,512,419
|
$ 8,986,530
|
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CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (Unaudited) - USD ($)
|
Preferred Stock [Member] |
Common Stock [Member] |
Additional Paid-in Capital [Member] |
Retained Earnings [Member] |
Total |
Beginning balance, value at Dec. 31, 2022 |
$ 1,000
|
$ 185,110
|
$ 143,119,461
|
$ (109,214,479)
|
$ 34,091,092
|
Beginning Balance, Shares at Dec. 31, 2022 |
50,000
|
12,340,664
|
|
|
|
Net loss |
|
|
|
(2,969,320)
|
(2,969,320)
|
Issuance of shares to Lincoln Park Capital LLC |
|
$ 3,750
|
525,700
|
|
529,450
|
Issuance of shares to Lincoln Park Capital LLC, shares |
|
250,000
|
|
|
|
Issuance of shares related to employment agreements |
|
$ 550
|
74,091
|
|
74,641
|
Issuance of shares related to employment agreements, shares |
|
36,672
|
|
|
|
Ending balance, value at Mar. 31, 2023 |
$ 1,000
|
$ 189,410
|
143,719,252
|
(112,183,799)
|
31,725,863
|
Ending Balance, Shares at Mar. 31, 2023 |
50,000
|
12,627,336
|
|
|
|
Beginning balance, value at Dec. 31, 2023 |
$ 1,000
|
$ 273,293
|
153,293,756
|
(133,611,204)
|
19,956,845
|
Beginning Balance, Shares at Dec. 31, 2023 |
50,000
|
18,219,531
|
|
|
|
Net loss |
|
|
|
(326,767)
|
(326,767)
|
Issuance of shares to Lincoln Park Capital LLC |
|
$ 5,250
|
489,950
|
|
495,200
|
Issuance of shares to Lincoln Park Capital LLC, shares |
|
350,000
|
|
|
|
Share-based compensation |
|
|
4,884
|
|
4,884
|
Issuance of shares related to employment agreements |
|
$ 1,049
|
99,828
|
|
100,877
|
Issuance of shares related to employment agreements, shares |
|
69,922
|
|
|
|
Issuance of shares related to services received |
|
$ 375
|
36,394
|
|
36,769
|
Issuance of shares related to services received, shares |
|
25,000
|
|
|
|
Ending balance, value at Mar. 31, 2024 |
$ 1,000
|
$ 279,967
|
$ 153,924,812
|
$ (133,937,971)
|
$ 20,267,808
|
Ending Balance, Shares at Mar. 31, 2024 |
50,000
|
18,664,453
|
|
|
|
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v3.24.1.1.u2
GENERAL
|
3 Months Ended |
Mar. 31, 2024 |
Accounting Policies [Abstract] |
|
GENERAL |
NOTE 1 – GENERAL
Dolphin Entertainment, Inc., a
Florida corporation (the “Company,” “Dolphin,” “we,” “us” or “our”), is a
leading independent entertainment marketing and production company. Through its subsidiaries 42West LLC (“42West”) including
BHI Communications Inc (“BHI”) that merged with 42West effective January 1, 2024, The Door Marketing Group, LLC (“The
Door”), Shore Fire Media, Ltd (“Shore Fire”), Viewpoint Computer Animation Incorporated (“Viewpoint), The Digital
Dept., LLC (“The Digital Dept.”) formerly known as Socialyte, LLC (“Socialyte”) and Be Social Public Relations
LLC (“Be Social”) that merged effective January 1, 2024 and Special Projects LLC (“Special Projects”), the Company
provides expert strategic marketing and publicity services to many of the top brands, both individual and corporate, in the motion picture,
television, music, gaming, culinary, hospitality and lifestyle industries.
42West (Film and Television, Gaming),
Shore Fire (Music), and The Door (Culinary, Hospitality, Lifestyle) are each recognized global PR and marketing leaders for the industries
they serve. Viewpoint adds full-service creative branding and production capabilities to the marketing group. The Digital Dept. (formerly,
Socialyte and Be Social), provides influencer marketing capabilities through divisions dedicated to influencer talent management, brand
campaign strategy and execution, and influencer event ideation and production. Special Projects is the entertainment industry’s
leading celebrity booking firm, specializing in uniting brands and events with celebrities and influencers across the entertainment, media,
fashion, consumer product and tech industries. Dolphin’s legacy content production business, founded by our Emmy-nominated Chief
Executive Officer, Bill O’Dowd, has produced multiple feature films and award-winning digital series, primarily aimed at family
and young adult markets.
The accompanying unaudited condensed
consolidated financial statements include the accounts of Dolphin, and all of its wholly owned subsidiaries, comprising Dolphin Films,
Inc. (“Dolphin Films”), Dolphin SB Productions LLC, Dolphin Max Steel Holdings, LLC, Dolphin JB Believe Financing, LLC, Dolphin
JOAT Productions, LLC, 42West, The Door, Viewpoint, Shore Fire, The Digital Dept. and Special Projects. The Company applies the equity
method of accounting for its investments in entities for which it does not have a controlling financial interest, but over which it has
the ability to exert significant influence.
The unaudited condensed consolidated
financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“U.S.
GAAP”) for interim financial information and the instructions to Form 10-Q under the Securities Exchange Act of 1934, as amended
(the “Exchange Act”), and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes
required by U.S. GAAP for complete financial statements. In the opinion of the Company’s management, the accompanying unaudited
condensed consolidated financial statements contain all adjustments, consisting only of normal recurring adjustments, necessary for a
fair statement of its financial position as of March 31, 2024, and its results of operations and cash flows for the three months ended
March 31, 2024 and 2023. All significant inter-company balances and transactions have been eliminated from the condensed consolidated
financial statements. Operating results for the three months ended March 31, 2024 are not necessarily indicative of the results that may
be expected for the full year ending December 31, 2024. The condensed consolidated balance sheet as of December 31, 2023 has been derived
from the audited financial statements at that date but does not include all the information and footnotes required by U.S. GAAP for complete
financial statements. The accompanying unaudited condensed consolidated financial statements should be read together with the audited
consolidated financial statements and related notes included in the Company’s Annual Report on Form 10-K for the fiscal year ended
December 31, 2023.
Use of Estimates
The preparation of financial statements
in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities
and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenue and expenses
during the reporting period. The most significant estimates made by management in the preparation of the financial statements relate to
the estimates in the fair value of acquisitions, estimates in assumptions used to calculate the fair value of certain liabilities and
impairment assessments for investment in capitalized production costs, goodwill and long-lived assets. Actual results could differ materially
from such estimates.
Recent Accounting Pronouncements
Accounting Guidance Not Yet Adopted
In December 2023, the
FASB issued new guidance on income tax disclosures (ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures”).
Among other requirements, this update adds specific disclosure requirements for income taxes, including: (1) disclosing specific categories
in the rate reconciliation and (2) providing additional information for reconciling items that meet quantitative thresholds. The guidance
is effective for fiscal years beginning after December 15, 2024, including interim periods within those fiscal years. Early adoption is
permitted. The Company is in the process of evaluating the impact of the adoption of ASU 2023-09 on the Company’s condensed consolidated
financial statements and disclosures.
In November 2023, the
FASB issued new guidance on segment reporting (ASU 2023-08, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures”).
The amendments in the ASU are intended to improve reportable segment disclosure requirements primarily through enhanced disclosures about
significant segment expenses. The guidance is effective for fiscal years beginning after December 15, 2023, and interim periods within
fiscal years beginning after December 15, 2024. Early adoption is permitted. The Company is in the process of evaluating the impact of
the adoption of ASU 2023-08 on the Company’s condensed consolidated financial statements and disclosures.
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v3.24.1.1.u2
REVENUE
|
3 Months Ended |
Mar. 31, 2024 |
Revenue |
|
REVENUE |
NOTE 2 – REVENUE
Disaggregation of Revenue
The Company’s principal
geographic markets are within the U.S. The following is a description of the principal activities, by reportable segment, from which we
generate revenue. For more detailed information about reportable segments, see Note 12.
Entertainment Publicity and Marketing
The Entertainment Publicity and
Marketing (“EPM”) segment generates revenue from diversified marketing services, including public relations, entertainment
and hospitality content marketing, strategic marketing consulting and content production of marketing materials. Within the EPM segment,
we typically identify one performance obligation, the delivery of professional publicity services, in which we typically act as the principal.
Fees are generally recognized on a straight-line or monthly basis, as the services are consumed by our clients, which approximates the
proportional performance on such contracts.
We also enter into management agreements
with a roster of social media influencers and are paid a percentage of the revenue earned by the social media influencer. Due to the short-term
nature of these contracts, in which we typically act as the agent, the performance obligation is typically completed and revenue is recognized
net at a point in time, typically the date of publication.
Content Production
The Content Production (“CPD”)
segment generates revenue from the production of original motion pictures and other digital content production. In the CPD segment, we
typically identify performance obligations depending on the type of service, for which we generally act as the principal. Revenue from
motion pictures is recognized upon transfer of control of the licensing rights of the motion picture or web series to the customer. For
minimum guarantee licensing arrangements, the amount related to each performance obligation is recognized when the content is delivered,
and the window for exploitation right in that territory has begun, which is the point in time at which the customer is able to begin to
use and benefit from the content. For sales or usage-based royalty income, revenue is recognized starting at the exhibition date and is
based on the Company’s participation in the box office receipts of the theatrical exhibitor and the performance of the motion picture.
In June 2022, the Company
entered into an agreement with IMAX Corporation (“IMAX”) to co-produce and co-finance a documentary motion picture on
the flight demonstration squadron of the United States Navy called The Blue Angels. On April 25, 2023, IMAX entered into an
acquisition agreement with Amazon Content Services, LLC (the “Amazon Agreement”) for the distribution rights of The Blue
Angels. During the three months ended March 31, 2024, we recorded net revenues of $3,421,141
from the Amazon Agreement upon delivery of the film to Amazon Content Services LLC, our single
performance obligation. Under this arrangement, we acted in the capacity of an agent. During the three months ended March 31, 2023,
were no revenues recognized from the content licensing arrangement.
The revenues recorded by the EPM
and CPD segments is detailed below:
Schedule of revenue by major
customers by reporting segments | |
| | |
| |
| |
For the Three Months Ended March 31, | |
| |
2024 | | |
2023 | |
| |
| | |
| |
Entertainment publicity and marketing | |
$ | 11,814,751 | | |
$ | 9,891,421 | |
Content production | |
| 3,421,141 | | |
| — | |
Total Revenues | |
$ | 15,235,892 | | |
$ | 9,891,421 | |
Contract Balances
The opening and closing balances
of our contract liability balances from contracts with customers as of March 31, 2024 and December 31, 2023 were as follows:
Schedule
of contract liability with customers | | |
| |
| | |
Contract Liabilities | |
Balance as of December 31, 2023 | | |
$ | 1,451,709 | |
Balance as of March 31, 2024 | | |
| 988,056 | |
Change | | |
$ | 463,653 | |
Contract liabilities are recorded
when the Company receives advance payments from customers for public relations projects or as deposits for promotional or brand-support
video projects. Once the work is performed or the projects are delivered to the customer, the contract liabilities are deemed earned and
recorded as revenue. Advance payments received are generally for short duration and are recognized once the performance obligation of
the contract is met.
Revenues for the three months
ended March 31, 2024 and 2023 include the following:
Schedule of contract liability
with customers | |
| | |
| |
| |
Three Months Ended March 31, | |
| |
| 2024 | | |
| 2023 | |
| |
| | | |
| | |
Amounts included in the beginning of year contract liability balance | |
$ | 1,008,544 | | |
$ | 689,017 | |
The Company’s unsatisfied performance
obligations are for contracts that have an original expected duration of one year or less and, as such, the Company is not required to
disclose the remaining performance obligation.
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v3.24.1.1.u2
GOODWILL AND INTANGIBLE ASSETS
|
3 Months Ended |
Mar. 31, 2024 |
Goodwill and Intangible Assets Disclosure [Abstract] |
|
GOODWILL AND INTANGIBLE ASSETS |
NOTE 3 — GOODWILL AND INTANGIBLE ASSETS
Goodwill
As of March 31, 2024, the Company
had a balance of $25,220,085 of goodwill on its condensed consolidated balance sheet resulting from its acquisitions of 42West, The Door,
Viewpoint, Shore Fire, The Digital Dept. and Special Projects. All of the Company’s goodwill is related to the entertainment, publicity
and marketing segment.
The Company evaluates goodwill
in the fourth quarter or more frequently if management believes indicators of impairment exist. Such indicators could include but are
not limited to (1) a significant adverse change in legal factors or in business climate, (2) unanticipated competition, (3) significant
decline in market capitalization or (4) an adverse action or assessment by a regulator. There were no triggering events noted during the
three months ended March 31, 2024, that would require the Company to reassess goodwill for impairment outside of its regular annual impairment
test.
Intangible Assets
Finite-lived intangible assets
consisted of the following as of March 31, 2024 and December 31, 2023:
Schedule
of intangible assets | |
| | |
| |
| |
March 31, 2024 | | |
December 31, 2023 | |
| |
| Gross
Carrying Amount | | |
| Accumulated
Amortization | | |
| Net
Carrying Amount | | |
| Carrying
Amount | | |
| Accumulated
Amortization | | |
| Net
Carrying Amount | |
Intangible assets subject to amortization: | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Customer relationships | |
$ | 16,512,388 | | |
$ | 7,854,321 | | |
$ | 8,658,067 | | |
$ | 16,512,387 | | |
$ | 7,445,973 | | |
$ | 9,066,414 | |
Trademarks and trade names | |
| 4,928,583 | | |
| 2,907,833 | | |
| 2,020,750 | | |
| 4,928,583 | | |
| 2,785,333 | | |
| 2,142,250 | |
Non-compete agreements | |
| 690,000 | | |
| 690,000 | | |
| — | | |
| 690,000 | | |
| 690,000 | | |
| — | |
| |
$ | 22,130,971 | | |
$ | 11,452,154 | | |
$ | 10,678,817 | | |
$ | 22,130,970 | | |
$ | 10,921,306 | | |
$ | 11,209,664 | |
Amortization expense associated
with the Company’s intangible assets was $530,848 and $505,840 for the three months ended March 31, 2024 and 2023, respectively.
Amortization expense related to
intangible assets for the remainder of 2024 and thereafter is as follows:
Schedule
of amortization expense | | |
| |
| 2024 | | |
$ | 1,592,542 | |
| 2025 | | |
| 1,986,973 | |
| 2026 | | |
| 1,849,969 | |
| 2027 | | |
| 1,212,088 | |
| 2028 | | |
| 906,162 | |
| Thereafter | | |
| 3,131,083 | |
| Total | | |
$ | 10,678,817 | |
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- DefinitionThe entire disclosure for goodwill and intangible assets.
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v3.24.1.1.u2
ACQUISITIONS
|
3 Months Ended |
Mar. 31, 2024 |
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract] |
|
ACQUISITIONS |
NOTE 4 —ACQUISITIONS
Business Acquisitions
Special Projects Media LLC
On October 2, 2023, (the “Special
Projects Closing Date”), the Company acquired all of the issued and outstanding membership interests of Special Projects Media LLC,
a New York limited liability company (“Special Projects”), pursuant to a membership interest purchase agreement (the “Special
Projects Purchase Agreement”) between the Company and Andrea Oliveri, Nicole Vecchiarelli, Foxglove Corp and Alexandra Alonso (“Special
Projects Sellers”). Special Projects is a talent booking and events agency that elevates media, fashion, and lifestyle brands. Special
Projects has headquarters in New York and Los Angeles.
The total consideration paid by
the Company in connection with the acquisition of Special Projects was approximately $10.2 million, which is subject to adjustments based
on a customary post-closing cash consideration adjustment. On the Special Projects Closing Date, the Company paid the Sellers $5,000,000
million cash and issued the Sellers 2,500,000 shares of the Company’s common stock. The Company partially financed the cash portion
of the consideration with the Refinancing Transaction described in Note 6.
As part of the Special Projects
Purchase Agreement, the Company entered into employment agreements with Andrea Oliveri and Nicole Vecchiarelli, each for a period of four
years.
The following table summarizes
the fair value of the consideration transferred:
Schedule of consideration
transferred | |
| |
Cash paid to sellers at closing | |
$ | 5,000,000 | |
Working capital and excess cash adjustment | |
| 704,389 | |
Fair value of common stock issued to the Special Projects Sellers | |
| 4,525,000 | |
Fair value of the consideration transferred | |
$ | 10,229,389 | |
The following table summarizes
the fair values of the assets acquired and liabilities assumed by the acquisition of Special Projects on the Special Projects Closing
Date. Amounts in the table are estimates that may change, as described below. The measurement period of the Special Projects acquisition
concludes on October 2, 2024. There were no measurement period adjustments from the Special Projects Closing Date through March 31, 2024.
Schedule of assets acquired
and liabilities assumed | |
| |
| |
October 2, 2023 | |
Cash | |
$ | 521,821 | |
Accounts receivable | |
| 1,155,871 | |
Other current assets | |
| 11,338 | |
Right-of-use asset | |
| 90,803 | |
Other assets | |
| 30,453 | |
Intangibles | |
| 3,740,000 | |
Total identifiable assets acquired | |
| 5,550,286 | |
| |
| | |
Accrued payable | |
| (764,641 | ) |
Accrued expenses and other current liabilities | |
| (15,000 | ) |
Lease liability | |
| (90,803 | ) |
Deferred revenue | |
| (30,000 | ) |
Total liabilities assumed | |
| (900,444 | ) |
Net identifiable liabilities acquired | |
| 4,649,842 | |
Goodwill | |
| 5,579,547 | |
Fair value of the consideration transferred | |
$ | 10,229,389 | |
Unaudited Pro Forma Consolidated Statements
of Operations
The following presents the unaudited
pro forma consolidated operations as if Special Projects had been acquired on January 1, 2023:
Schedule of pro forma consolidated
statements of operation | |
| |
| |
Three Months Ended March 31, 2023 | |
Revenue | |
$ | 10,615,460 | |
Net Loss | |
$ | (2,707,940 | ) |
The pro forma amounts for 2023
have been calculated after applying the Company’s accounting policies and adjusting the results of the acquisition to reflect (a)
the amortization that would have been charged, assuming the intangible assets resulting from the acquisition had been recorded on January
1, 2023, (b) include interest expense on the Bank United term loan (see Note 6) in the amount of $60,967 for the three months ended March
31, 2023 and (c) eliminate $111,373 of revenue and expenses related to work performed by Special Projects for Dolphin.
The impact of the acquisition
of Special Projects on the Company’s actual results for periods following the acquisition may differ significantly from that reflected
in this unaudited pro forma information for a number of reasons. As a result, this unaudited pro forma information is not necessarily
indicative of what the combined company’s financial condition or results of operations would have been had the acquisition been
completed on January 1, 2023, as provided in this pro forma financial information. In addition, the pro forma financial information does
not purport to project the future financial condition and results of operations of the combined company.
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- DefinitionThe entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).
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v3.24.1.1.u2
OTHER CURRENT LIABILITIES
|
3 Months Ended |
Mar. 31, 2024 |
Payables and Accruals [Abstract] |
|
OTHER CURRENT LIABILITIES |
NOTE 5 — OTHER CURRENT LIABILITIES
Other current liabilities consisted
of the following:
Schedule of other liabilities | |
| | |
| |
| |
March 31, | | |
December 31, | |
| |
2024 | | |
2023 | |
Accrued funding under Max Steel production agreement | |
$ | 620,000 | | |
$ | 620,000 | |
Accrued audit, legal and other professional fees | |
| 203,647 | | |
| 310,797 | |
Accrued commissions | |
| 421,720 | | |
| 697,106 | |
Accrued bonuses | |
| 729,293 | | |
| 971,276 | |
Talent liability | |
| 5,037,025 | | |
| 2,983,577 | |
Accumulated customer deposits | |
| 2,541,434 | | |
| 432,552 | |
Other | |
| 1,717,620 | | |
| 1,678,806 | |
| |
$ | 11,270,739 | | |
$ | 7,694,114 | |
|
X |
- DefinitionThe entire disclosure for accounts payable, accrued expenses, and other liabilities that are classified as current at the end of the reporting period.
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v3.24.1.1.u2
DEBT
|
3 Months Ended |
Mar. 31, 2024 |
Debt Disclosure [Abstract] |
|
DEBT |
NOTE 6 — DEBT
Total debt of the Company was
as follows as of March 31, 2024 and December 31, 2023:
Schedule of debt | |
| | |
| |
Debt Type | |
March 31,
2024 | | |
December 31, 2023 | |
Convertible notes payable | |
$ | 5,100,000 | | |
$ | 5,100,000 | |
Convertible note payable - fair value option | |
| 330,000 | | |
| 355,000 | |
Nonconvertible promissory notes | |
| 3,880,000 | | |
| 3,880,000 | |
Nonconvertible promissory note – Socialyte | |
| 3,000,000 | | |
| 3,000,000 | |
Loans from related party | |
| 2,007,873 | | |
| 1,107,873 | |
Revolving line of credit | |
| 400,000 | | |
| 400,000 | |
Term loan, net of debt issuance costs | |
| 5,244,498 | | |
| 5,482,614 | |
Total debt | |
$ | 19,962,371 | | |
$ | 19,325,487 | |
Less current portion of debt | |
| (4,922,228 | ) | |
| (4,880,651 | ) |
Noncurrent portion of debt | |
$ | 15,040,143 | | |
$ | 14,444,836 | |
The table below details the maturity
dates of the principal amounts for the Company’s debt as of March 31, 2024:
Schedule of future annual
contractual principal payment commitments of debt | |
| |
| | |
| | |
| | |
| | |
| | |
| |
Debt Type | |
Maturity Date | |
2024 | | |
2025 | | |
2026 | | |
2027 | | |
2028 | | |
Thereafter | |
Convertible notes payable | |
Between October 2026 and March 2030 | |
$ | — | | |
$ | — | | |
$ | 1,750,000 | | |
$ | 3,350,000 | | |
$ | — | | |
$ | 500,000 | |
Nonconvertible promissory notes | |
Ranging between November 2024 and March 2029 | |
| 500,000 | | |
| 750,000 | | |
| — | | |
| — | | |
| 2,215,000 | | |
| 1,315,000 | |
Nonconvertible promissory note - Socialyte | |
June and September 2023 (A) | |
| 3,000,000 | | |
| — | | |
| — | | |
| — | | |
| — | | |
| — | |
Revolving line of credit | |
September 2024 | |
| 400,000 | | |
| — | | |
| — | | |
| — | | |
| — | | |
| — | |
Term loan | |
September 2028 | |
| 755,151 | | |
| 1,083,866 | | |
| 1,176,307 | | |
| 1,276,631 | | |
| 1,028,244 | | |
| — | |
Loans from related party | |
December 2026 | |
| — | | |
| — | | |
| 1,107,873 | | |
| — | | |
| — | | |
| — | |
| |
| |
$ | 4,655,151 | | |
$ | 1,833,866 | | |
$ | 4,034,180 | | |
$ | 4,626,631 | | |
$ | 3,243,244 | | |
$ | 1,815,000 | |
|
(A) | As discussed below, The Socialyte Purchase Agreement (as defined below) allows the Company to offset
a working capital deficit against the Socialyte Promissory Note (as defined below). As such, on June 30, 2023, the Company deferred these
installment payments until the final post-closing working capital adjustment is agreed upon with the Socialyte Seller. |
Convertible Notes Payable
As of March 31, 2024, the Company
has ten convertible notes payable outstanding. The convertible notes payable bear interest at a rate of 10% per annum, with initial maturity
dates ranging between the second anniversary and the sixth anniversary of their respective issuances. The balance of each convertible
note payable and any accrued interest may be converted at the noteholder’s option at any time at a purchase price based on a 90-day
average closing market price per share of the common stock. Three of the convertible notes payable may not be converted at a price less
than $2.50 per share, four of the convertible notes payable may not be converted at a price less than $2.00 per share, and three
of the convertible notes payable may not be converted at a price less than $1.00 per share. As of both March 31, 2024 and December 31,
2023, the principal balance of the convertible notes payable of $5,100,000 was recorded in noncurrent liabilities under the caption “Convertible
Notes Payable” on the Company’s condensed consolidated balance sheets.
The Company recorded interest expense
related to these convertible notes payable of $127,750 and $144,556 during the three months ended March 31, 2024 and 2023, respectively.
In addition, the Company made cash interest payments amounting to $127,750 and $137,597 during the three months ended March 31, 2024 and
2023, respectively, related to the convertible notes payable.
Convertible Note Payable at Fair Value
The Company had one convertible
promissory note outstanding with aggregate principal amount of $500,000 as of March 31, 2024 for which it elected the fair value option.
As such, the estimated fair value of the note was recorded on its issue date. At each balance sheet date, the Company records the fair
value of the convertible promissory note with any changes in the fair value recorded in the condensed consolidated statements of operations.
The Company had a balance of $330,000
and $355,000 in noncurrent liabilities as of March 31, 2024 and December 31, 2023, respectively, on its condensed consolidated balance
sheets related to the convertible promissory note payable measured at fair value.
The Company recorded a gain in
fair value of $25,000 and a loss in fair value of $10,444 for the three months ended March 31, 2024 and 2023, respectively,
on its condensed consolidated statements of operations related to this convertible promissory note at fair value.
The Company recorded interest expense
related to this convertible promissory note payable at fair value of $9,863 for both the three months ended March 31, 2024 and 2023.
In addition, the Company made cash interest payments amounting to $9,863 for both the three months ended March 31, 2024 and 2023,
related to the convertible promissory note at fair value.
Nonconvertible Promissory Notes
As of March 31, 2024, the Company
has outstanding unsecured nonconvertible promissory notes in the aggregate amount of $3,880,000, which bear interest at a rate of 10%
per annum and mature between November 2024 and March 2029.
As of both March 31, 2024 and
December 31, 2023, the Company had a balance of $500,000, respectively, net of debt discounts recorded as current liabilities and $3,380,000,
in noncurrent liabilities on its condensed consolidated balance sheets related to these unsecured nonconvertible promissory notes.
The Company recorded interest
expense related to these nonconvertible promissory notes of $97,000 and $56,585 for the three months ended March 31, 2024 and 2023, respectively.
The Company made interest payments of $97,000 and $34,264 during the three months ended March 31, 2024 and 2023, respectively, related
to the nonconvertible promissory notes.
Nonconvertible unsecured promissory note - Socialyte
Promissory Note
In connection with the purchase
agreement with Socialyte (“Socialyte Purchase Agreement”), the Company entered into a promissory note with Socialyte (“the
Socialyte Promissory Note”) amounting to $3,000,000. The Socialyte Promissory Note matured on September 30, 2023 and was payable
in two payments: $1,500,000 on June 30, 2023 and $1,500,000 on September 30, 2023. The Socialyte Promissory Note carries an
interest of 4% per annum, which accrues monthly, and all accrued interest was to be due and payable on September 30, 2023.
The Socialyte Purchase Agreement
allows the Company to offset a working capital deficit against the Socialyte Promissory Note. As such, on June 30, 2023, the Company deferred
these installment payments until the final post-closing working capital adjustment is agreed upon with the Socialyte Seller.
The Company recorded interest
expense related to this Socialyte Promissory Note of $30,000 for the three months ended March 31, 2024. No interest payments were made
during the three months ended March 31, 2024 and 2023, related to the Socialyte Promissory Note.
BankUnited Loan Agreement
The Company entered into a loan
agreement with BankUnited (“BankUnited Loan Agreement”), which includes: (i) $5,800,000 secured term loan (“BKU Term
Loan”), (ii) $750,000 of a secured revolving line of credit (“BKU Line of Credit”), and (iii) $400,000 Commercial Card
(“BKU Commercial Card”). The BankUnited Loan Agreement refinanced the Company’s previous credit facility with BankProv.
The BKU Term Loan carries a 1.0%
origination fee and matures in September 2028, the BKU Line of Credit carries an initial origination fee of 0.5% and an 0.25% fee on each
annual anniversary and matures in September 2026; the BKU Commercial Card does not have any initial or annual fee and matures in September
2026. The BKU Term Loan has a declining prepayment penalty equal to 5% in year one, 4% in year two, 3% in year three, 2% in year four
and 1% in year five of the outstanding balance. The BKU Line of Credit and BKU Commercial Card can be repaid without any prepayment penalty.
Interest on the BKU Term Loan
accrues at 8.10% fixed rate per annum. Principal and interest on the BKU Term Loan shall be payable on a monthly basis based on a 5-year
amortization. Interest on the BKU Line of credit is payable on a monthly basis, with all principal due at maturity. The BKU Commercial
Card payment is due in full at the end of each bi-weekly billing cycle.
The BankUnited Credit Facility
contains financial covenants tested semi-annually on a trailing twelve-month basis that require the Company to maintain a minimum debt
service coverage ratio of 1.25:1.00 and a maximum funded debt/EBITDA ratio of 3.00:1.00. In addition, the BankUnited Credit Facility contains
a liquidity covenant that requires the Company to hold a cash balance at BankUnited with a daily minimum deposit balance of $1,500,000.
As of March 31, 2024 and December
31, 2023, the Company had a balance of $5,244,498 and $5,482,614 of principal outstanding under the BKU Term Loan, respectively, net of
debt issuance costs of $75,701 and $79,907, respectively. As of March 31, 2024 and December 31, 2023, the Company had a balance of $400,000
of principal outstanding under the BKU Line of Credit.
Amortization of debt origination
costs under the BKU Credit Facility is included as a component of interest expense in the condensed consolidated statements of operations
and amounted to approximately $4,206 for the three months ended March 31, 2024.
During the three months ended
March 31, 2024, the Company did not use the BKU Commercial Card.
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- DefinitionThe entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.
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LOANS FROM RELATED PARTY
|
3 Months Ended |
Mar. 31, 2024 |
Loans From Related Party |
|
LOANS FROM RELATED PARTY |
NOTE 7 — LOANS FROM RELATED PARTY
The Company issued Dolphin Entertainment,
LLC (“DE LLC”), an entity wholly owned by the Company’s Chief Executive Officer, William O’Dowd (the “CEO”),
a promissory note (the “DE LLC Note”) which matures on December 31, 2026.
As of both March 31, 2024 and
December 31, 2023, the Company had a principal balance of $1,107,873, and accrued interest amounted to $105,044 and $277,423 as of March
31, 2024 and December 31, 2023, respectively. For both the three months ended March 31, 2024 and 2023, the Company did not repay any principal
balance on the DE LLC Note. During each of the three months ended March 31, 2024 and 2023, the Company made cash interest payments in
the amount of $200,000 each, related to the DE LLC Note.
On January 16, 2024, the Company
issued a nonconvertible promissory note to Mr. Donald Scott Mock, brother of Mr. O’Dowd in the amount of $900,000 and received proceeds
of $900,000. The promissory note bears interest at a rate of 10% per annum and matures on January 16, 2029. As of March 31, 2024, the
Company had a principal balance of $900,000, and accrued interest of $18,500.
The Company recorded interest expense
of $46,121 and $27,317 for the three months ended March 31, 2024 and 2023, respectively, related to these loans from related party. The
Company did not make any cash payments during the three months ended March 31, 2023, related to these loans from related party.
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v3.24.1.1.u2
FAIR VALUE MEASUREMENTS
|
3 Months Ended |
Mar. 31, 2024 |
Fair Value Disclosures [Abstract] |
|
FAIR VALUE MEASUREMENTS |
NOTE 8 — FAIR VALUE MEASUREMENTS
The Company’s non-financial
assets measured at fair value on a nonrecurring basis include goodwill and intangible assets. The determination of our intangible fair
values includes several assumptions and inputs (Level 3) that are subject to various risks and uncertainties. Management believes it has
made reasonable estimates and judgments concerning these risks and uncertainties. All other financial assets and liabilities are carried
at amortized cost.
The Company’s cash balances
are representative of their fair values, as these balances are comprised of deposits available on demand. The carrying amounts of accounts
receivable, notes receivable, prepaid and other current assets, accounts payable and other non-current liabilities approximate their fair
values because of the short turnover of these instruments.
Financial Disclosures about Fair Value of Financial
Instruments
The tables below set forth information
related to the Company’s consolidated financial instruments:
Schedule of consolidated
financial instruments | |
| | |
| | |
| | |
| | |
| |
| |
Level in | | |
March 31, 2024 | | |
December 31, 2023 | |
| |
Fair Value | | |
Carrying | | |
Fair | | |
Carrying | | |
Fair | |
| |
Hierarchy | | |
Amount | | |
Value | | |
Amount | | |
Value | |
Assets: | |
| | |
| | |
| | |
| | |
| |
Cash and cash equivalents | |
1 | | |
$ | 6,384,459 | | |
$ | 6,384,459 | | |
$ | 6,432,731 | | |
$ | 6,432,731 | |
Restricted cash | |
1 | | |
| 1,127,960 | | |
| 1,127,960 | | |
| 1,127,960 | | |
| 1,127,960 | |
| |
| | |
| | | |
| | | |
| | | |
| | |
Liabilities: | |
| | |
| | | |
| | | |
| | | |
| | |
Convertible notes payable | |
3 | | |
$ | 5,100,000 | | |
$ | 4,737,000 | | |
$ | 5,100,000 | | |
$ | 4,875,000 | |
Convertible note payable at fair value | |
3 | | |
| 330,000 | | |
| 330,000 | | |
| 355,000 | | |
| 355,000 | |
Warrant liability | |
3 | | |
| — | | |
| — | | |
| 5,000 | | |
| 5,000 | |
Convertible notes payable
As of March 31, 2024, the Company
has ten outstanding convertible notes payable with aggregate principal amount of $5,100,000. See Note 6 for further information on the
terms of these convertible notes.
Schedule of convertible notes
payable | |
| | |
| | |
| | |
| | |
| |
| |
| | |
March 31, 2024 | | |
December 31, 2023 | |
| |
Level | | |
Carrying Amount | | |
Fair Value | | |
Carrying Amount | | |
Fair Value | |
| |
| | |
| | |
| | |
| | |
| |
10% convertible notes due in October 2026 | |
3 | | |
$ | 800,000 | | |
$ | 800,000 | | |
$ | 800,000 | | |
$ | 817,000 | |
10% convertible notes due in November 2026 | |
3 | | |
| 300,000 | | |
| 277,000 | | |
| 300,000 | | |
$ | 285,000 | |
10% convertible notes due in December 2026 | |
3 | | |
| 650,000 | | |
| 634,000 | | |
| 650,000 | | |
$ | 649,000 | |
10% convertible notes due in January 2027 | |
3 | | |
| 800,000 | | |
| 808,000 | | |
| 800,000 | | |
$ | 821,000 | |
10% convertible notes due in June 2027 | |
3 | | |
| 150,000 | | |
| 134,000 | | |
| 150,000 | | |
| 140,000 | |
10% convertible notes due in August 2027 | |
3 | | |
| 2,000,000 | | |
| 1,744,000 | | |
| 2,000,000 | | |
$ | 1,808,000 | |
10% convertible notes due in September 2027 | |
3 | | |
| 400,000 | | |
| 340,000 | | |
| 400,000 | | |
$ | 355,000 | |
| |
| | |
$ | 5,100,000 | | |
$ | 4,737,000 | | |
$ | 5,100,000 | | |
$ | 4,875,000 | |
The estimated fair value of the
convertible notes was computed using a Monte Carlo Simulation, using the following assumptions:
Schedule of estimated fair
value | |
| | |
| |
Fair Value Assumption – Convertible Debt | |
March 31, 2024 | | |
December 31, 2023 | |
Stock Price | |
$ | 1.46 | | |
$ | 1.71 | |
Minimum Conversion Price | |
$ | 2.00 - 2.50 | | |
$ | 2.00 - 2.50 | |
Annual Asset Volatility Estimate | |
| 70 | % | |
| 80 | % |
Risk Free Discount Rate (based on U.S. government treasury obligation with a term similar to that of the convertible note) | |
| 4.35% - 5.37 | | |
| 3.95% - 5.01 | |
Fair Value Option (“FVO”) Election
– Convertible note payable and freestanding warrants
Convertible note payable, at fair value
As of March 31, 2024, the Company
had one outstanding convertible note payable with a face value of $500,000 (the “March 4th Note”), which is accounted
for under the ASC 825-10-15-4 FVO election. Under the FVO election, the financial instrument is initially measured at its issue-date estimated
fair value and subsequently remeasured at estimated fair value on a recurring basis at each reporting period date. The estimated fair
value adjustment is presented as a single line item within other (expenses) income in the accompanying condensed consolidated statements
of operations under the caption “Change in fair value of convertible note.”
The March 4th Note
is measured at fair value and categorized within Level 3 of the fair value hierarchy. The following is a reconciliation of the fair values
from December 31, 2023 to March 31, 2024:
Schedule of estimated fair
value | |
March 4th Note | |
Beginning fair value balance reported on the condensed consolidated balance sheet at December 31, 2023 | |
$ | 355,000 | |
(Gain) Loss on the change in fair value reported in the condensed consolidated statements of operations | |
| (25,000 | ) |
Ending fair value balance reported on the condensed consolidated balance sheet at March 31, 2024 | |
$ | 330,000 | |
The estimated fair value of the
March 4th Note as of March 31, 2024 and December 31, 2023, was computed using a Black-Scholes simulation of the present value
of its cash flows using a synthetic credit rating analysis and a required rate of return, using the following assumptions:
Schedule of estimated fair
value of assumptions | |
| | |
| |
| |
March 31, 2024 | | |
December 31, 2023 | |
Face value principal payable | |
$ | 500,000 | | |
$ | 500,000 | |
Original conversion price | |
$ | 3.91 | | |
$ | 3.91 | |
Value of common stock | |
$ | 1.46 | | |
$ | 1.71 | |
Expected term (years) | |
| 5.93 | | |
| 6.16 | |
Volatility | |
| 90 | % | |
| 90 | % |
Risk free rate | |
| 4.21 | % | |
| 4.41 | % |
Warrants
In
connection with the March 4th Note, the Company issued the Series I Warrants. The Series I Warrants are measured at fair value
and categorized within Level 3 of the fair value hierarchy. The fair values of the Series I Warrants were nominal as of March 31, 2024
and December 31, 2023.
|
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- DefinitionThe entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.
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v3.24.1.1.u2
STOCKHOLDERS’ EQUITY
|
3 Months Ended |
Mar. 31, 2024 |
Equity [Abstract] |
|
STOCKHOLDERS’ EQUITY |
NOTE 9 — STOCKHOLDERS’ EQUITY
2022 Lincoln Park Transaction
On August 10, 2022, the Company
entered into a purchase agreement (the “LP 2022 Purchase Agreement”) and a registration rights agreement (the “LP 2022
Registration Rights Agreement”) with Lincoln Park, pursuant to which the Company could sell and issue to Lincoln Park, and Lincoln
Park was obligated to purchase, up to $25,000,000 in value of its shares of the Company’s common stock from time to time over
a 36-month period.
During the three months
ended March 31, 2024, the Company sold 350,000
shares of its common stock, at prices ranging between $1.27 and
$1.53 and
received proceeds of $495,200.
Subsequent to March 31, 2024, the Company sold 300,000 shares of Common Stock at prices ranging between $1.09
and $1.27
and received proceeds of $350,150.
During the three months ended
March 31, 2023, the Company sold 250,000 shares of its common stock, at prices ranging between $1.88 and $2.27 and received
proceeds of $529,450.
The Company evaluated the contract
that includes the right to require Lincoln Park to purchase shares of its common stock in the future (“put right”) considering
the guidance in ASC 815-40, “Derivatives and Hedging — Contracts on an Entity’s Own Equity” (“ASC 815-40”)
and concluded that it is an equity-linked contract that does not qualify for equity classification, and therefore requires fair value
accounting. The Company has analyzed the terms of the freestanding put right and has concluded that it has insignificant value as of March
31, 2024.
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v3.24.1.1.u2
LOSS PER SHARE
|
3 Months Ended |
Mar. 31, 2024 |
Loss per share: |
|
LOSS PER SHARE |
NOTE 10 — LOSS PER SHARE
The following table sets forth the computation of basic and diluted
loss per share:
Schedule of computation of
basic and diluted loss per share | |
| | |
| |
| |
Three Months Ended March 31, | |
| |
2024 | | |
2023 | |
Numerator | |
| | |
| |
Net loss attributable to Dolphin Entertainment common stock shareholders and numerator for basic loss per share | |
$ | (326,767 | ) | |
$ | (2,969,320 | ) |
Change in fair value of convertible notes payable | |
| (25,000 | ) | |
| — | |
Interest expense | |
| 9,863 | | |
| — | |
Numerator for diluted loss per share | |
$ | (341,904 | ) | |
$ | (2,969,320 | ) |
| |
| | | |
| | |
Denominator | |
| | | |
| | |
Denominator for basic EPS - weighted-average shares | |
| 18,477,825 | | |
| 12,640,285 | |
Effect of dilutive securities: | |
| | | |
| | |
Convertible notes payable | |
| 127,877 | | |
| — | |
Denominator for diluted EPS - adjusted weighted-average shares | |
| 18,605,702 | | |
| 12,640,285 | |
| |
| | | |
| | |
Basic loss per share | |
$ | (0.02 | ) | |
$ | (0.23 | ) |
Diluted loss per share | |
$ | (0.02 | ) | |
$ | (0.23 | ) |
Basic (loss) earnings
per share is computed by dividing income or loss attributable to the shareholders of common stock (the numerator) by the weighted-average
number of shares of common stock outstanding (the denominator) for the period. Diluted (loss) earnings per share assume that any dilutive
equity instruments, such as convertible notes payable and warrants were exercised and outstanding common stock adjusted accordingly, if
their effect is dilutive.
One of the Company’s convertible
notes payable, the warrants and the Series C Preferred Stock have clauses that entitle the holder to participate if dividends are declared
to the common stockholders as if the instruments had been converted into shares of common stock. As such, the Company uses the two-class
method to compute earnings per share and attribute a portion of the Company’s net income to these participating securities. These
securities do not contractually participate in losses. For the three months ended March 31, 2024 and 2023, the Company had a net loss
and as such the two-class method is not presented.
For the three months ended March
31, 2024 potentially dilutive instruments including 3,581,213 shares of common stock issuable upon conversion of convertible notes payable
and 20,000 shares of common stock issuable upon exercise of warrants were not included in the diluted loss per share as inclusion was
considered to be antidilutive.
For the three months ended March
31, 2023 potentially dilutive instruments including 2,883,114 shares of Common Stock issuable upon conversion of convertible notes payable
and 20,000 shares of common stock issuable upon exercise of warrants were not included in the diluted loss per share as inclusion was
considered to be antidilutive.
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v3.24.1.1.u2
RELATED PARTY TRANSACTIONS
|
3 Months Ended |
Mar. 31, 2024 |
Related Party Transactions [Abstract] |
|
RELATED PARTY TRANSACTIONS |
NOTE 11 — RELATED PARTY TRANSACTIONS
As part of the employment agreement
with its CEO, the Company provided a $1,000,000 signing bonus in 2012, which has not been paid and is recorded in accrued compensation
on the consolidated balance sheets, along with unpaid base salary of $1,625,000 in aggregate attributable for the period from 2012 through
2018. Any unpaid and accrued compensation due to the CEO under his employment agreement will accrue interest on the principal amount at
a rate of 10% per annum from the date of his employment agreement until it is paid. Even though the employment agreement expired and has
not been renewed, the Company has an obligation under the agreement to continue to accrue interest on the unpaid balance.
As of March 31, 2024 and December
31, 2023, the Company had accrued $2,625,000 of compensation as accrued compensation and has balances of $1,506,031 and $1,440,586, respectively,
in accrued interest in current liabilities on its condensed consolidated balance sheets, related to the CEO’s employment agreement.
Amounts owed under this arrangement are payable on demand. The Company recorded interest expense related to the accrued compensation in
the condensed consolidated statements of operations amounting to $65,445 and $64,726 for the three months ended March 31, 2024 and 2023,
respectively. During the three months ended March 31, 2023, the Company made cash interest payments in the amount of $200,000 in
connection with the accrued compensation to the CEO. During the three months ended March 31, 2024, the Company did not make cash interest
payments in connection with the accrued compensation to the CEO.
The Company entered into the DE
LLC Note with an entity wholly owned by our CEO and into a nonconvertible promissory note with our CEO’s brother. See Note 7 for
further discussion.
|
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- DefinitionThe entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.
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v3.24.1.1.u2
SEGMENT INFORMATION
|
3 Months Ended |
Mar. 31, 2024 |
Segment Reporting [Abstract] |
|
SEGMENT INFORMATION |
NOTE 12 — SEGMENT INFORMATION
The Company operates in two reportable
segments, Entertainment Publicity and Marketing Segment (“EPM”) and Content Production Segment (“CPD”).
|
• |
The Entertainment Publicity and Marketing segment is composed of 42West, The Door, Viewpoint, Shore Fire, The Digital Dept and Special Projects. This segment primarily provides clients with diversified marketing services, including public relations, entertainment and hospitality content marketing, strategic marketing consulting and content production of marketing materials. During the three months ended March 31, 2024, BHI merged into 42West and Be Social and Socialyte merged to become The Digital Dept. |
|
• |
The Content Production segment is composed of Dolphin Entertainment and Dolphin Films. This segment engages in the production and distribution of digital content and feature films. The activities of our Content Production segment also include all corporate overhead activities. |
The profitability measure employed
by our chief operating decision maker for allocating resources to operating segments and assessing operating segment performance is operating
income (loss) which is the same as Income (loss) from operations on the Company’s condensed consolidated statements of operations
for the three months ended March 31, 2024 and 2023. Salaries and related expenses include salaries, bonuses, commissions and other incentive
related expenses. Legal and professional expenses primarily include professional fees related to financial statement audits, legal, investor
relations and other consulting services, which are engaged and managed by each of the segments. In addition, general and administrative
expenses include rental expense and depreciation of property, equipment and leasehold improvements for properties occupied by corporate
office employees. All segments follow the same accounting policies as those described in the Annual Report on Form 10-K for the year ended
December 31, 2023.
In connection with the acquisitions
of our wholly owned subsidiaries, the Company assigned $10,678,817 of intangible assets, net of accumulated amortization, and $25,220,085
of goodwill, as of March 31, 2024 to the EPM segment. Equity method investments during the three months ended March 31, 2023 are
included within the EPM segment. There were no equity investments during the three months ended March 31, 2024.
Schedule of revenue and assets
by segment | |
| | |
| |
| |
Three Months Ended March 31, | |
| |
2024 | | |
2023 | |
Revenues: | |
| | |
| |
EPM | |
$ | 11,814,751 | | |
$ | 9,891,421 | |
CPD | |
| 3,421,141 | | |
| — | |
Total | |
$ | 15,235,892 | | |
$ | 9,891,421 | |
| |
| | | |
| | |
Segment Operating Income (Loss): | |
| | | |
| | |
EPM | |
$ | (391,865 | ) | |
$ | (1,096,263 | ) |
CPD | |
| 556,405 | | |
| (1,469,737 | ) |
Total operating income (loss) | |
| 164,540 | | |
| (2,566,000 | ) |
Interest expense, net | |
| (497,768 | ) | |
| (355,870 | ) |
Other income (expenses), net | |
| 30,000 | | |
| 91,573 | |
Loss before income taxes and equity in losses of unconsolidated affiliates | |
$ | (303,228 | ) | |
$ | (2,830,297 | ) |
| |
| | |
| |
| |
As of March 31, 2024 | | |
As of December 31, 2023 | |
Total assets: | |
| | | |
| | |
EPM | |
$ | 57,467,923 | | |
$ | 62,908,337 | |
CPD | |
| 7,592,255 | | |
| 3,346,637 | |
Total | |
$ | 65,060,178 | | |
$ | 66,254,974 | |
|
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- DefinitionThe entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.
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v3.24.1.1.u2
LEASES
|
3 Months Ended |
Mar. 31, 2024 |
Leases |
|
LEASES |
NOTE 13 — LEASES
The Company and its subsidiaries
are party to various office leases with terms expiring at different dates through November 2027. The amortizable life of the right-of-use
asset is limited by the expected lease term. Although certain leases include options to extend, the Company did not include these in the
right-of-use asset or lease liability calculations because it is not reasonably certain that the options will be executed.
Schedule of right of use
asset or lease liability calculations | |
| | |
| |
Operating Leases | |
As of March 31, 2024 | | |
As of December 31, 2023 | |
Assets | |
| | | |
| | |
Right-of-use asset | |
$ | 4,986,688 | | |
$ | 5,469,743 | |
| |
| | | |
| | |
Liabilities | |
| | | |
| | |
Current | |
| | | |
| | |
Lease liability | |
$ | 2,017,333 | | |
$ | 2,141,240 | |
| |
| | | |
| | |
Noncurrent | |
| | | |
| | |
Lease liability | |
$ | 3,568,120 | | |
$ | 3,986,787 | |
| |
| | | |
| | |
Total operating lease liability | |
$ | 5,585,453 | | |
$ | 6,128,027 | |
Schedule of finance
lease | |
| | |
| |
Finance Lease | |
As of March 31, 2024 | | |
As of December 31, 2023 | |
Assets | |
| | | |
| | |
Right-of-use asset | |
$ | 162,494 | | |
$ | 129,993 | |
| |
| | | |
| | |
Liabilities | |
| | | |
| | |
Current | |
| | | |
| | |
Lease liability | |
$ | 67,998 | | |
$ | 50,973 | |
| |
| | | |
| | |
Noncurrent | |
| | | |
| | |
Lease liability | |
$ | 98,720 | | |
$ | 81,855 | |
| |
| | | |
| | |
Total finance lease liability | |
$ | 166,718 | | |
$ | 132,828 | |
The tables below show the lease
income and expenses recorded in the condensed consolidated statements of operations incurred during the three months ended March 31, 2024
and 2023 for operating and financing leases, respectively.
Schedule of lease income
and expenses |
|
|
| |
| |
|
|
|
Three Months Ended March 31, | |
Operating Lease costs |
|
Classification |
2024 | |
2023 | |
Operating lease costs |
|
Selling, general and administrative expenses |
$ | 674,669 | |
$ | 706,141 | |
Sublease income |
|
Selling, general and administrative expenses |
| (105,351 | ) |
| (107,270 | ) |
Net operating lease costs |
|
|
$ | 569,318 | |
$ | 598,871 | |
|
|
|
Three Months Ended March 31, | |
Finance Lease costs |
|
Classification |
2024 | |
2023 | |
Amortization of right-of-use assets |
|
Selling, general and administrative expenses |
$ | 15,895 | |
$ | — | |
Interest on lease liability |
|
Selling, general and administrative expenses |
| 3,126 | |
| — | |
Total finance lease costs |
|
|
$ | 19,021 | |
$ | — | |
Lease Payments
For the three months ended March
31, 2024 and 2023, the Company made payments in cash related to its operating leases in the amounts of $665,807 and $696,556, respectively.
Future minimum lease payments
for leases for the remainder of 2024 and thereafter, were as follows:
Schedule
of future minimum payments under operating lease agreements | | |
| | |
| |
Year | | |
Operating Leases | | |
Finance Leases | |
| 2024 | | |
$ | 1,930,494 | | |
$ | 58,911 | |
| 2025 | | |
| 1,979,589 | | |
| 78,549 | |
| 2026 | | |
| 1,782,057 | | |
| 45,042 | |
| 2027 | | |
| 719,794 | | |
| — | |
| 2028 | | |
| — | | |
| — | |
| Thereafter | | |
| — | | |
| — | |
| Total lease payments | | |
$ | 6,411,934 | | |
$ | 182,502 | |
| Less: Imputed interest | | |
| (826,481 | ) | |
| (15,784 | ) |
| Present value of lease liabilities | | |
$ | 5,585,453 | | |
$ | 166,718 | |
As of March 31, 2024, the Company’s
weighted average remaining lease term on its operating and finance leases is 2.84 years and 1.93 years, respectively, and the Company’s
weighted average discount rate is 8.87% and 8.46% related to its operating and finance leases, respectively.
|
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- DefinitionThe entire disclosure for operating leases of lessee. Includes, but is not limited to, description of operating lease and maturity analysis of operating lease liability.
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v3.24.1.1.u2
COLLABORATIVE ARRANGEMENT
|
3 Months Ended |
Mar. 31, 2024 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
COLLABORATIVE ARRANGEMENT |
NOTE 14 — COLLABORATIVE ARRANGEMENT
IMAX Co-Production Agreement
On June 24, 2022, the Company
entered into an agreement with IMAX to co-produce and co-finance a documentary motion picture on the flight demonstration squadron
of the United States Navy, called The Blue Angels (“Blue Angels Agreement”). IMAX and Dolphin each agreed to fund 50% of
the production budget. As of March 31, 2024, we had paid $2,250,000 in connection with this agreement.
On
April 25, 2023, IMAX entered into the Amazon Agreement for the distribution rights of The Blue Angels. The Amazon Agreement was determined
to be entity-customer relationship, and the revenue recognized from the agreement was recorded separately as revenue from a customer.
During the three months ended March 31, 2024, IMAX delivered The Blue Angels
to Amazon Content Services LLC and the Company recorded net revenues of $3,421,141 from the Amazon Agreement. On February 22, 2024, the
Company received $777,905 from IMAX, as a first installment in connection with the Amazon Agreement.
The Blue Angels documentary motion
picture will be released in theatres on May 17, 2024 and will begin streaming on Amazon Prime Video on May 23, 2024.
|
X |
- DefinitionThe entire disclosure for collaborative arrangements in which the entity is a participant, including a) information about the nature and purpose of such arrangements; b) its rights and obligations thereunder; c) the accounting policy for collaborative arrangements; and d) the income statement classification and amounts attributable to transactions arising from the collaborative arrangement between participants.
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v3.24.1.1.u2
SHARE-BASED COMPENSATION
|
3 Months Ended |
Mar. 31, 2024 |
Share-Based Payment Arrangement [Abstract] |
|
SHARE-BASED COMPENSATION |
NOTE 15 — SHARE-BASED COMPENSATION
On June 29, 2017, the shareholders
of the Company approved the Dolphin Digital Media, Inc. 2017 Equity Incentive Plan (the “2017 Plan”), allowing for 2,000,000
shares to be granted under the 2017 Plan. During the three months ended March 31, 2024, the Company granted Restricted Stock Units (“RSUs”)
to certain employees under the 2017 Plan, as detailed in the table below. During the three months ended March 31, 2023, the Company did
not issue any awards under the 2017 Plan.
The RSUs granted under the 2017
Plan to the Company’s employees vest in four equal installments on the following dates: March 15, 2024, June 15, 2024, September
15, 2024 and December 15, 2024. The Company recognized compensation expense for RSUs of $4,884 for the three months ended March 31,
2024, which is included in payroll and benefits in the condensed consolidated statements of operations. There was no share-based compensation
recognized for the three months ended March 31, 2023. As of March 31, 2024, unrecognized compensation expense related to RSUs of
approximately $15,000 is expected to be recognized over a weighted-average period of 0.71 years.
The following table sets forth
the activity for the RSUs:
Schedule
of RSUs | | |
Number
of Shares | | |
Weighted
Average Grant Date Fair Value | |
| Outstanding (nonvested), December 31, 2023 | | |
| — | | |
$ | — | |
| Granted | | |
| 13,568 | | |
| 1.44 | |
| Forfeited | | |
| — | | |
| — | |
| Vested | | |
| (3,392 | ) | |
| 1.44 | |
| Outstanding (nonvested), March 31, 2024 | | |
| 10,176 | | |
$ | 1.44 | |
|
X |
- DefinitionThe entire disclosure for share-based payment arrangement.
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v3.24.1.1.u2
COMMITMENTS AND CONTINGENCIES
|
3 Months Ended |
Mar. 31, 2024 |
Commitments and Contingencies Disclosure [Abstract] |
|
COMMITMENTS AND CONTINGENCIES |
NOTE 16 — COMMITMENTS AND CONTINGENCIES
Litigation
The Company may be subject to
legal proceedings, claims, and liabilities that arise in the ordinary course of business. The Company is not aware of any pending litigation
as of the date of this report and, therefore, in the opinion of management and based upon the advice of its outside counsels, the liability,
if any, from any pending litigation is not expected to have a material effect in the Company’s financial position, results of operations
and cash flows.
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v3.24.1.1.u2
SUBSEQUENT EVENTS
|
3 Months Ended |
Mar. 31, 2024 |
Subsequent Events |
|
SUBSEQUENT EVENTS |
NOTE 17 — SUBSEQUENT EVENTS
On April 29, 2024, the Company
issued a nonconvertible promissory note to its CEO in the amount of $1 million and received $1 million. The nonconvertible promissory
note bears interest at a rate of 10% per annum and matures on April 29, 2029.
On
May 1, 2024, JDDC Elemental LLC (“Midnight Theatre”) issued an unsecured convertible promissory note to the Company
with an aggregate principal of $550,000,
with a ten percent (10%)
per annum simple coupon rate, which has a maturity of November 1, 2024.
On May 14, 2024, the Company entered
into an agreement with the sellers of Special Projects to amend the Special Projects Purchase Agreement to revise the working capital
mechanism to provide that the working capital surplus, as defined in the Special Projects Purchase Agreement, plus a ten percent premium
be paid to the sellers of Special Projects by issuing 714,578 shares of its common stock on May 15, 2024.
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v3.24.1.1.u2
GENERAL (Policies)
|
3 Months Ended |
Mar. 31, 2024 |
Accounting Policies [Abstract] |
|
Basis of Presentation |
The accompanying unaudited condensed
consolidated financial statements include the accounts of Dolphin, and all of its wholly owned subsidiaries, comprising Dolphin Films,
Inc. (“Dolphin Films”), Dolphin SB Productions LLC, Dolphin Max Steel Holdings, LLC, Dolphin JB Believe Financing, LLC, Dolphin
JOAT Productions, LLC, 42West, The Door, Viewpoint, Shore Fire, The Digital Dept. and Special Projects. The Company applies the equity
method of accounting for its investments in entities for which it does not have a controlling financial interest, but over which it has
the ability to exert significant influence.
The unaudited condensed consolidated
financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“U.S.
GAAP”) for interim financial information and the instructions to Form 10-Q under the Securities Exchange Act of 1934, as amended
(the “Exchange Act”), and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes
required by U.S. GAAP for complete financial statements. In the opinion of the Company’s management, the accompanying unaudited
condensed consolidated financial statements contain all adjustments, consisting only of normal recurring adjustments, necessary for a
fair statement of its financial position as of March 31, 2024, and its results of operations and cash flows for the three months ended
March 31, 2024 and 2023. All significant inter-company balances and transactions have been eliminated from the condensed consolidated
financial statements. Operating results for the three months ended March 31, 2024 are not necessarily indicative of the results that may
be expected for the full year ending December 31, 2024. The condensed consolidated balance sheet as of December 31, 2023 has been derived
from the audited financial statements at that date but does not include all the information and footnotes required by U.S. GAAP for complete
financial statements. The accompanying unaudited condensed consolidated financial statements should be read together with the audited
consolidated financial statements and related notes included in the Company’s Annual Report on Form 10-K for the fiscal year ended
December 31, 2023.
|
Use of Estimates |
Use of Estimates
The preparation of financial statements
in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities
and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenue and expenses
during the reporting period. The most significant estimates made by management in the preparation of the financial statements relate to
the estimates in the fair value of acquisitions, estimates in assumptions used to calculate the fair value of certain liabilities and
impairment assessments for investment in capitalized production costs, goodwill and long-lived assets. Actual results could differ materially
from such estimates.
|
Recent Accounting Pronouncements |
Recent Accounting Pronouncements
Accounting Guidance Not Yet Adopted
In December 2023, the
FASB issued new guidance on income tax disclosures (ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures”).
Among other requirements, this update adds specific disclosure requirements for income taxes, including: (1) disclosing specific categories
in the rate reconciliation and (2) providing additional information for reconciling items that meet quantitative thresholds. The guidance
is effective for fiscal years beginning after December 15, 2024, including interim periods within those fiscal years. Early adoption is
permitted. The Company is in the process of evaluating the impact of the adoption of ASU 2023-09 on the Company’s condensed consolidated
financial statements and disclosures.
In November 2023, the
FASB issued new guidance on segment reporting (ASU 2023-08, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures”).
The amendments in the ASU are intended to improve reportable segment disclosure requirements primarily through enhanced disclosures about
significant segment expenses. The guidance is effective for fiscal years beginning after December 15, 2023, and interim periods within
fiscal years beginning after December 15, 2024. Early adoption is permitted. The Company is in the process of evaluating the impact of
the adoption of ASU 2023-08 on the Company’s condensed consolidated financial statements and disclosures.
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v3.24.1.1.u2
REVENUE (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Revenue |
|
Schedule of revenue by major customers by reporting segments |
Schedule of revenue by major
customers by reporting segments | |
| | |
| |
| |
For the Three Months Ended March 31, | |
| |
2024 | | |
2023 | |
| |
| | |
| |
Entertainment publicity and marketing | |
$ | 11,814,751 | | |
$ | 9,891,421 | |
Content production | |
| 3,421,141 | | |
| — | |
Total Revenues | |
$ | 15,235,892 | | |
$ | 9,891,421 | |
|
Schedule of contract liability with customers |
Schedule
of contract liability with customers | | |
| |
| | |
Contract Liabilities | |
Balance as of December 31, 2023 | | |
$ | 1,451,709 | |
Balance as of March 31, 2024 | | |
| 988,056 | |
Change | | |
$ | 463,653 | |
|
Schedule of contract liability with customers |
Schedule of contract liability
with customers | |
| | |
| |
| |
Three Months Ended March 31, | |
| |
| 2024 | | |
| 2023 | |
| |
| | | |
| | |
Amounts included in the beginning of year contract liability balance | |
$ | 1,008,544 | | |
$ | 689,017 | |
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v3.24.1.1.u2
GOODWILL AND INTANGIBLE ASSETS (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Goodwill and Intangible Assets Disclosure [Abstract] |
|
Schedule of intangible assets |
Schedule
of intangible assets | |
| | |
| |
| |
March 31, 2024 | | |
December 31, 2023 | |
| |
| Gross
Carrying Amount | | |
| Accumulated
Amortization | | |
| Net
Carrying Amount | | |
| Carrying
Amount | | |
| Accumulated
Amortization | | |
| Net
Carrying Amount | |
Intangible assets subject to amortization: | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Customer relationships | |
$ | 16,512,388 | | |
$ | 7,854,321 | | |
$ | 8,658,067 | | |
$ | 16,512,387 | | |
$ | 7,445,973 | | |
$ | 9,066,414 | |
Trademarks and trade names | |
| 4,928,583 | | |
| 2,907,833 | | |
| 2,020,750 | | |
| 4,928,583 | | |
| 2,785,333 | | |
| 2,142,250 | |
Non-compete agreements | |
| 690,000 | | |
| 690,000 | | |
| — | | |
| 690,000 | | |
| 690,000 | | |
| — | |
| |
$ | 22,130,971 | | |
$ | 11,452,154 | | |
$ | 10,678,817 | | |
$ | 22,130,970 | | |
$ | 10,921,306 | | |
$ | 11,209,664 | |
|
Schedule of amortization expense |
Schedule
of amortization expense | | |
| |
| 2024 | | |
$ | 1,592,542 | |
| 2025 | | |
| 1,986,973 | |
| 2026 | | |
| 1,849,969 | |
| 2027 | | |
| 1,212,088 | |
| 2028 | | |
| 906,162 | |
| Thereafter | | |
| 3,131,083 | |
| Total | | |
$ | 10,678,817 | |
|
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- DefinitionTabular disclosure of amortization expense of assets, excluding financial assets, that lack physical substance, having a limited useful life.
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v3.24.1.1.u2
ACQUISITIONS (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract] |
|
Schedule of consideration transferred |
Schedule of consideration
transferred | |
| |
Cash paid to sellers at closing | |
$ | 5,000,000 | |
Working capital and excess cash adjustment | |
| 704,389 | |
Fair value of common stock issued to the Special Projects Sellers | |
| 4,525,000 | |
Fair value of the consideration transferred | |
$ | 10,229,389 | |
|
Schedule of assets acquired and liabilities assumed |
Schedule of assets acquired
and liabilities assumed | |
| |
| |
October 2, 2023 | |
Cash | |
$ | 521,821 | |
Accounts receivable | |
| 1,155,871 | |
Other current assets | |
| 11,338 | |
Right-of-use asset | |
| 90,803 | |
Other assets | |
| 30,453 | |
Intangibles | |
| 3,740,000 | |
Total identifiable assets acquired | |
| 5,550,286 | |
| |
| | |
Accrued payable | |
| (764,641 | ) |
Accrued expenses and other current liabilities | |
| (15,000 | ) |
Lease liability | |
| (90,803 | ) |
Deferred revenue | |
| (30,000 | ) |
Total liabilities assumed | |
| (900,444 | ) |
Net identifiable liabilities acquired | |
| 4,649,842 | |
Goodwill | |
| 5,579,547 | |
Fair value of the consideration transferred | |
$ | 10,229,389 | |
|
ACQUISITIONS (Schedule of proforma) |
Schedule of pro forma consolidated
statements of operation | |
| |
| |
Three Months Ended March 31, 2023 | |
Revenue | |
$ | 10,615,460 | |
Net Loss | |
$ | (2,707,940 | ) |
|
X |
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v3.24.1.1.u2
OTHER CURRENT LIABILITIES (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Payables and Accruals [Abstract] |
|
Schedule of other liabilities |
Schedule of other liabilities | |
| | |
| |
| |
March 31, | | |
December 31, | |
| |
2024 | | |
2023 | |
Accrued funding under Max Steel production agreement | |
$ | 620,000 | | |
$ | 620,000 | |
Accrued audit, legal and other professional fees | |
| 203,647 | | |
| 310,797 | |
Accrued commissions | |
| 421,720 | | |
| 697,106 | |
Accrued bonuses | |
| 729,293 | | |
| 971,276 | |
Talent liability | |
| 5,037,025 | | |
| 2,983,577 | |
Accumulated customer deposits | |
| 2,541,434 | | |
| 432,552 | |
Other | |
| 1,717,620 | | |
| 1,678,806 | |
| |
$ | 11,270,739 | | |
$ | 7,694,114 | |
|
X |
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v3.24.1.1.u2
DEBT (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Debt Disclosure [Abstract] |
|
Schedule of debt |
Schedule of debt | |
| | |
| |
Debt Type | |
March 31,
2024 | | |
December 31, 2023 | |
Convertible notes payable | |
$ | 5,100,000 | | |
$ | 5,100,000 | |
Convertible note payable - fair value option | |
| 330,000 | | |
| 355,000 | |
Nonconvertible promissory notes | |
| 3,880,000 | | |
| 3,880,000 | |
Nonconvertible promissory note – Socialyte | |
| 3,000,000 | | |
| 3,000,000 | |
Loans from related party | |
| 2,007,873 | | |
| 1,107,873 | |
Revolving line of credit | |
| 400,000 | | |
| 400,000 | |
Term loan, net of debt issuance costs | |
| 5,244,498 | | |
| 5,482,614 | |
Total debt | |
$ | 19,962,371 | | |
$ | 19,325,487 | |
Less current portion of debt | |
| (4,922,228 | ) | |
| (4,880,651 | ) |
Noncurrent portion of debt | |
$ | 15,040,143 | | |
$ | 14,444,836 | |
|
Schedule of future annual contractual principal payment commitments of debt |
Schedule of future annual
contractual principal payment commitments of debt | |
| |
| | |
| | |
| | |
| | |
| | |
| |
Debt Type | |
Maturity Date | |
2024 | | |
2025 | | |
2026 | | |
2027 | | |
2028 | | |
Thereafter | |
Convertible notes payable | |
Between October 2026 and March 2030 | |
$ | — | | |
$ | — | | |
$ | 1,750,000 | | |
$ | 3,350,000 | | |
$ | — | | |
$ | 500,000 | |
Nonconvertible promissory notes | |
Ranging between November 2024 and March 2029 | |
| 500,000 | | |
| 750,000 | | |
| — | | |
| — | | |
| 2,215,000 | | |
| 1,315,000 | |
Nonconvertible promissory note - Socialyte | |
June and September 2023 (A) | |
| 3,000,000 | | |
| — | | |
| — | | |
| — | | |
| — | | |
| — | |
Revolving line of credit | |
September 2024 | |
| 400,000 | | |
| — | | |
| — | | |
| — | | |
| — | | |
| — | |
Term loan | |
September 2028 | |
| 755,151 | | |
| 1,083,866 | | |
| 1,176,307 | | |
| 1,276,631 | | |
| 1,028,244 | | |
| — | |
Loans from related party | |
December 2026 | |
| — | | |
| — | | |
| 1,107,873 | | |
| — | | |
| — | | |
| — | |
| |
| |
$ | 4,655,151 | | |
$ | 1,833,866 | | |
$ | 4,034,180 | | |
$ | 4,626,631 | | |
$ | 3,243,244 | | |
$ | 1,815,000 | |
|
(A) | As discussed below, The Socialyte Purchase Agreement (as defined below) allows the Company to offset
a working capital deficit against the Socialyte Promissory Note (as defined below). As such, on June 30, 2023, the Company deferred these
installment payments until the final post-closing working capital adjustment is agreed upon with the Socialyte Seller. |
|
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v3.24.1.1.u2
FAIR VALUE MEASUREMENTS (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Related Party Transaction [Line Items] |
|
Schedule of consolidated financial instruments |
Schedule of consolidated
financial instruments | |
| | |
| | |
| | |
| | |
| |
| |
Level in | | |
March 31, 2024 | | |
December 31, 2023 | |
| |
Fair Value | | |
Carrying | | |
Fair | | |
Carrying | | |
Fair | |
| |
Hierarchy | | |
Amount | | |
Value | | |
Amount | | |
Value | |
Assets: | |
| | |
| | |
| | |
| | |
| |
Cash and cash equivalents | |
1 | | |
$ | 6,384,459 | | |
$ | 6,384,459 | | |
$ | 6,432,731 | | |
$ | 6,432,731 | |
Restricted cash | |
1 | | |
| 1,127,960 | | |
| 1,127,960 | | |
| 1,127,960 | | |
| 1,127,960 | |
| |
| | |
| | | |
| | | |
| | | |
| | |
Liabilities: | |
| | |
| | | |
| | | |
| | | |
| | |
Convertible notes payable | |
3 | | |
$ | 5,100,000 | | |
$ | 4,737,000 | | |
$ | 5,100,000 | | |
$ | 4,875,000 | |
Convertible note payable at fair value | |
3 | | |
| 330,000 | | |
| 330,000 | | |
| 355,000 | | |
| 355,000 | |
Warrant liability | |
3 | | |
| — | | |
| — | | |
| 5,000 | | |
| 5,000 | |
|
Schedule of convertible notes payable |
Schedule of convertible notes
payable | |
| | |
| | |
| | |
| | |
| |
| |
| | |
March 31, 2024 | | |
December 31, 2023 | |
| |
Level | | |
Carrying Amount | | |
Fair Value | | |
Carrying Amount | | |
Fair Value | |
| |
| | |
| | |
| | |
| | |
| |
10% convertible notes due in October 2026 | |
3 | | |
$ | 800,000 | | |
$ | 800,000 | | |
$ | 800,000 | | |
$ | 817,000 | |
10% convertible notes due in November 2026 | |
3 | | |
| 300,000 | | |
| 277,000 | | |
| 300,000 | | |
$ | 285,000 | |
10% convertible notes due in December 2026 | |
3 | | |
| 650,000 | | |
| 634,000 | | |
| 650,000 | | |
$ | 649,000 | |
10% convertible notes due in January 2027 | |
3 | | |
| 800,000 | | |
| 808,000 | | |
| 800,000 | | |
$ | 821,000 | |
10% convertible notes due in June 2027 | |
3 | | |
| 150,000 | | |
| 134,000 | | |
| 150,000 | | |
| 140,000 | |
10% convertible notes due in August 2027 | |
3 | | |
| 2,000,000 | | |
| 1,744,000 | | |
| 2,000,000 | | |
$ | 1,808,000 | |
10% convertible notes due in September 2027 | |
3 | | |
| 400,000 | | |
| 340,000 | | |
| 400,000 | | |
$ | 355,000 | |
| |
| | |
$ | 5,100,000 | | |
$ | 4,737,000 | | |
$ | 5,100,000 | | |
$ | 4,875,000 | |
|
Schedule of estimated fair value of assumptions |
Schedule of estimated fair
value of assumptions | |
| | |
| |
| |
March 31, 2024 | | |
December 31, 2023 | |
Face value principal payable | |
$ | 500,000 | | |
$ | 500,000 | |
Original conversion price | |
$ | 3.91 | | |
$ | 3.91 | |
Value of common stock | |
$ | 1.46 | | |
$ | 1.71 | |
Expected term (years) | |
| 5.93 | | |
| 6.16 | |
Volatility | |
| 90 | % | |
| 90 | % |
Risk free rate | |
| 4.21 | % | |
| 4.41 | % |
|
Schedule of estimated fair value |
Schedule of estimated fair
value | |
March 4th Note | |
Beginning fair value balance reported on the condensed consolidated balance sheet at December 31, 2023 | |
$ | 355,000 | |
(Gain) Loss on the change in fair value reported in the condensed consolidated statements of operations | |
| (25,000 | ) |
Ending fair value balance reported on the condensed consolidated balance sheet at March 31, 2024 | |
$ | 330,000 | |
|
Convertible Debt [Member] |
|
Related Party Transaction [Line Items] |
|
Schedule of estimated fair value of assumptions |
Schedule of estimated fair
value | |
| | |
| |
Fair Value Assumption – Convertible Debt | |
March 31, 2024 | | |
December 31, 2023 | |
Stock Price | |
$ | 1.46 | | |
$ | 1.71 | |
Minimum Conversion Price | |
$ | 2.00 - 2.50 | | |
$ | 2.00 - 2.50 | |
Annual Asset Volatility Estimate | |
| 70 | % | |
| 80 | % |
Risk Free Discount Rate (based on U.S. government treasury obligation with a term similar to that of the convertible note) | |
| 4.35% - 5.37 | | |
| 3.95% - 5.01 | |
|
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v3.24.1.1.u2
LOSS PER SHARE (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Loss per share: |
|
Schedule of computation of basic and diluted loss per share |
Schedule of computation of
basic and diluted loss per share | |
| | |
| |
| |
Three Months Ended March 31, | |
| |
2024 | | |
2023 | |
Numerator | |
| | |
| |
Net loss attributable to Dolphin Entertainment common stock shareholders and numerator for basic loss per share | |
$ | (326,767 | ) | |
$ | (2,969,320 | ) |
Change in fair value of convertible notes payable | |
| (25,000 | ) | |
| — | |
Interest expense | |
| 9,863 | | |
| — | |
Numerator for diluted loss per share | |
$ | (341,904 | ) | |
$ | (2,969,320 | ) |
| |
| | | |
| | |
Denominator | |
| | | |
| | |
Denominator for basic EPS - weighted-average shares | |
| 18,477,825 | | |
| 12,640,285 | |
Effect of dilutive securities: | |
| | | |
| | |
Convertible notes payable | |
| 127,877 | | |
| — | |
Denominator for diluted EPS - adjusted weighted-average shares | |
| 18,605,702 | | |
| 12,640,285 | |
| |
| | | |
| | |
Basic loss per share | |
$ | (0.02 | ) | |
$ | (0.23 | ) |
Diluted loss per share | |
$ | (0.02 | ) | |
$ | (0.23 | ) |
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v3.24.1.1.u2
SEGMENT INFORMATION (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Segment Reporting [Abstract] |
|
Schedule of revenue and assets by segment |
Schedule of revenue and assets
by segment | |
| | |
| |
| |
Three Months Ended March 31, | |
| |
2024 | | |
2023 | |
Revenues: | |
| | |
| |
EPM | |
$ | 11,814,751 | | |
$ | 9,891,421 | |
CPD | |
| 3,421,141 | | |
| — | |
Total | |
$ | 15,235,892 | | |
$ | 9,891,421 | |
| |
| | | |
| | |
Segment Operating Income (Loss): | |
| | | |
| | |
EPM | |
$ | (391,865 | ) | |
$ | (1,096,263 | ) |
CPD | |
| 556,405 | | |
| (1,469,737 | ) |
Total operating income (loss) | |
| 164,540 | | |
| (2,566,000 | ) |
Interest expense, net | |
| (497,768 | ) | |
| (355,870 | ) |
Other income (expenses), net | |
| 30,000 | | |
| 91,573 | |
Loss before income taxes and equity in losses of unconsolidated affiliates | |
$ | (303,228 | ) | |
$ | (2,830,297 | ) |
| |
| | |
| |
| |
As of March 31, 2024 | | |
As of December 31, 2023 | |
Total assets: | |
| | | |
| | |
EPM | |
$ | 57,467,923 | | |
$ | 62,908,337 | |
CPD | |
| 7,592,255 | | |
| 3,346,637 | |
Total | |
$ | 65,060,178 | | |
$ | 66,254,974 | |
|
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v3.24.1.1.u2
LEASES (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Leases |
|
Schedule of right of use asset or lease liability calculations |
Schedule of right of use
asset or lease liability calculations | |
| | |
| |
Operating Leases | |
As of March 31, 2024 | | |
As of December 31, 2023 | |
Assets | |
| | | |
| | |
Right-of-use asset | |
$ | 4,986,688 | | |
$ | 5,469,743 | |
| |
| | | |
| | |
Liabilities | |
| | | |
| | |
Current | |
| | | |
| | |
Lease liability | |
$ | 2,017,333 | | |
$ | 2,141,240 | |
| |
| | | |
| | |
Noncurrent | |
| | | |
| | |
Lease liability | |
$ | 3,568,120 | | |
$ | 3,986,787 | |
| |
| | | |
| | |
Total operating lease liability | |
$ | 5,585,453 | | |
$ | 6,128,027 | |
|
Schedule of finance lease |
Schedule of finance
lease | |
| | |
| |
Finance Lease | |
As of March 31, 2024 | | |
As of December 31, 2023 | |
Assets | |
| | | |
| | |
Right-of-use asset | |
$ | 162,494 | | |
$ | 129,993 | |
| |
| | | |
| | |
Liabilities | |
| | | |
| | |
Current | |
| | | |
| | |
Lease liability | |
$ | 67,998 | | |
$ | 50,973 | |
| |
| | | |
| | |
Noncurrent | |
| | | |
| | |
Lease liability | |
$ | 98,720 | | |
$ | 81,855 | |
| |
| | | |
| | |
Total finance lease liability | |
$ | 166,718 | | |
$ | 132,828 | |
|
Schedule of lease income and expenses |
Schedule of lease income
and expenses |
|
|
| |
| |
|
|
|
Three Months Ended March 31, | |
Operating Lease costs |
|
Classification |
2024 | |
2023 | |
Operating lease costs |
|
Selling, general and administrative expenses |
$ | 674,669 | |
$ | 706,141 | |
Sublease income |
|
Selling, general and administrative expenses |
| (105,351 | ) |
| (107,270 | ) |
Net operating lease costs |
|
|
$ | 569,318 | |
$ | 598,871 | |
|
|
|
Three Months Ended March 31, | |
Finance Lease costs |
|
Classification |
2024 | |
2023 | |
Amortization of right-of-use assets |
|
Selling, general and administrative expenses |
$ | 15,895 | |
$ | — | |
Interest on lease liability |
|
Selling, general and administrative expenses |
| 3,126 | |
| — | |
Total finance lease costs |
|
|
$ | 19,021 | |
$ | — | |
|
Schedule of future minimum payments under operating lease agreements |
Schedule
of future minimum payments under operating lease agreements | | |
| | |
| |
Year | | |
Operating Leases | | |
Finance Leases | |
| 2024 | | |
$ | 1,930,494 | | |
$ | 58,911 | |
| 2025 | | |
| 1,979,589 | | |
| 78,549 | |
| 2026 | | |
| 1,782,057 | | |
| 45,042 | |
| 2027 | | |
| 719,794 | | |
| — | |
| 2028 | | |
| — | | |
| — | |
| Thereafter | | |
| — | | |
| — | |
| Total lease payments | | |
$ | 6,411,934 | | |
$ | 182,502 | |
| Less: Imputed interest | | |
| (826,481 | ) | |
| (15,784 | ) |
| Present value of lease liabilities | | |
$ | 5,585,453 | | |
$ | 166,718 | |
|
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v3.24.1.1.u2
SHARE-BASED COMPENSATION (Tables)
|
3 Months Ended |
Mar. 31, 2024 |
Share-Based Payment Arrangement [Abstract] |
|
Schedule of RSUs |
Schedule
of RSUs | | |
Number
of Shares | | |
Weighted
Average Grant Date Fair Value | |
| Outstanding (nonvested), December 31, 2023 | | |
| — | | |
$ | — | |
| Granted | | |
| 13,568 | | |
| 1.44 | |
| Forfeited | | |
| — | | |
| — | |
| Vested | | |
| (3,392 | ) | |
| 1.44 | |
| Outstanding (nonvested), March 31, 2024 | | |
| 10,176 | | |
$ | 1.44 | |
|
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v3.24.1.1.u2
REVENUE (Schedule of revenue by segment) (Details) - USD ($)
|
3 Months Ended |
Mar. 31, 2024 |
Mar. 31, 2023 |
Total Revenues |
$ 15,235,892
|
$ 9,891,421
|
Entertainment Publicity and Marketing [Member] |
|
|
Total Revenues |
11,814,751
|
9,891,421
|
Content Productions [Member] |
|
|
Total Revenues |
$ 3,421,141
|
|
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v3.24.1.1.u2
GOODWILL AND INTANGIBLE ASSETS (Intangible Assets) (Details) - USD ($)
|
Mar. 31, 2024 |
Dec. 31, 2023 |
Finite-Lived Intangible Assets [Line Items] |
|
|
Gross Carrying Amount |
$ 22,130,971
|
$ 22,130,970
|
Accumulated Amortization |
11,452,154
|
10,921,306
|
Net Carrying Amount |
10,678,817
|
11,209,664
|
Customer Relationships [Member] |
|
|
Finite-Lived Intangible Assets [Line Items] |
|
|
Gross Carrying Amount |
16,512,388
|
16,512,387
|
Accumulated Amortization |
7,854,321
|
7,445,973
|
Net Carrying Amount |
8,658,067
|
9,066,414
|
Trademarks and Trade Names [Member] |
|
|
Finite-Lived Intangible Assets [Line Items] |
|
|
Gross Carrying Amount |
4,928,583
|
4,928,583
|
Accumulated Amortization |
2,907,833
|
2,785,333
|
Net Carrying Amount |
2,020,750
|
2,142,250
|
Noncompete Agreements [Member] |
|
|
Finite-Lived Intangible Assets [Line Items] |
|
|
Gross Carrying Amount |
690,000
|
690,000
|
Accumulated Amortization |
690,000
|
690,000
|
Net Carrying Amount |
|
|
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GOODWILL AND INTANGIBLE ASSETS (Amortization expense) (Details) - USD ($)
|
Mar. 31, 2024 |
Dec. 31, 2023 |
Goodwill and Intangible Assets Disclosure [Abstract] |
|
|
2024 |
$ 1,592,542
|
|
2025 |
1,986,973
|
|
2026 |
1,849,969
|
|
2027 |
1,212,088
|
|
2028 |
906,162
|
|
Thereafter |
3,131,083
|
|
Finite-lived intangible assets, net |
$ 10,678,817
|
$ 11,209,664
|
X |
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ACQUISITIONS (Fair value of Assets Acquired and Liabilities Assumed) (Details) - USD ($)
|
Mar. 31, 2024 |
Dec. 31, 2023 |
Oct. 02, 2023 |
Business Acquisition [Line Items] |
|
|
|
Goodwill |
$ 25,220,085
|
$ 25,220,085
|
|
Special Projects Media L L C [Member] |
|
|
|
Business Acquisition [Line Items] |
|
|
|
Cash |
|
|
$ 521,821
|
Accounts receivable |
|
|
1,155,871
|
Other current assets |
|
|
11,338
|
Right-of-use asset |
|
|
90,803
|
Other assets |
|
|
30,453
|
Intangibles |
|
|
3,740,000
|
Total identifiable assets acquired |
|
|
5,550,286
|
Accrued payable |
|
|
(764,641)
|
Accrued expenses and other current liabilities |
|
|
(15,000)
|
Lease liability |
|
|
(90,803)
|
Deferred revenue |
|
|
(30,000)
|
Total liabilities assumed |
|
|
(900,444)
|
Net identifiable liabilities acquired |
|
|
4,649,842
|
Goodwill |
|
|
5,579,547
|
Fair value of the consideration transferred |
|
|
$ 10,229,389
|
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v3.24.1.1.u2
ACQUISITIONS (Details Narrative) - USD ($)
|
|
3 Months Ended |
Oct. 02, 2023 |
Mar. 31, 2023 |
Socialyte Seller [Member] |
|
|
Business Acquisition [Line Items] |
|
|
Payment to seller |
$ 5,000,000
|
|
Number of shares issued |
2,500,000
|
|
Special Projects Media L L C [Member] |
|
|
Business Acquisition [Line Items] |
|
|
Pro forma description |
|
The pro forma amounts for 2023
have been calculated after applying the Company’s accounting policies and adjusting the results of the acquisition to reflect (a)
the amortization that would have been charged, assuming the intangible assets resulting from the acquisition had been recorded on January
1, 2023, (b) include interest expense on the Bank United term loan (see Note 6) in the amount of $60,967 for the three months ended March
31, 2023 and (c) eliminate $111,373 of revenue and expenses related to work performed by Special Projects for Dolphin.
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v3.24.1.1.u2
OTHER CURRENT LIABILITIES (Other liabilities) (Details) - USD ($)
|
Mar. 31, 2024 |
Dec. 31, 2023 |
Payables and Accruals [Abstract] |
|
|
Accrued funding under Max Steel production agreement |
$ 620,000
|
$ 620,000
|
Accrued audit, legal and other professional fees |
203,647
|
310,797
|
Accrued commissions |
421,720
|
697,106
|
Accrued bonuses |
729,293
|
971,276
|
Talent liability |
5,037,025
|
2,983,577
|
Accumulated customer deposits |
2,541,434
|
432,552
|
Other |
1,717,620
|
1,678,806
|
Other current liabilities |
$ 11,270,739
|
$ 7,694,114
|
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v3.24.1.1.u2
DEBT (Total debt) (Details) - USD ($)
|
Mar. 31, 2024 |
Dec. 31, 2023 |
Debt Disclosure [Abstract] |
|
|
Convertible notes payable |
$ 5,100,000
|
$ 5,100,000
|
Convertible note payable - fair value option |
330,000
|
355,000
|
Nonconvertible promissory notes |
3,880,000
|
3,880,000
|
Nonconvertible promissory note – Socialyte |
3,000,000
|
3,000,000
|
Loans from related party |
2,007,873
|
1,107,873
|
Revolving line of credit |
400,000
|
400,000
|
Term loan, net of debt issuance costs |
5,244,498
|
5,482,614
|
Total debt |
19,962,371
|
19,325,487
|
Less current portion of debt |
(4,922,228)
|
(4,880,651)
|
Noncurrent portion of debt |
$ 15,040,143
|
$ 14,444,836
|
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v3.24.1.1.u2
DEBT (Principal Payment Commitments of Debt) (Details)
|
3 Months Ended |
Mar. 31, 2024
USD ($)
|
Debt Instrument [Line Items] |
|
|
2024 |
$ 4,655,151
|
|
2025 |
1,833,866
|
|
2026 |
4,034,180
|
|
2027 |
4,626,631
|
|
2028 |
3,243,244
|
|
Thereafter |
$ 1,815,000
|
|
Convertible Notes Payable [Member] |
|
|
Debt Instrument [Line Items] |
|
|
Maturity Date |
Between October 2026 and March 2030
|
|
2024 |
|
|
2025 |
|
|
2026 |
1,750,000
|
|
2027 |
3,350,000
|
|
2028 |
|
|
Thereafter |
$ 500,000
|
|
Nonconvertible Promissory Notes [Member] |
|
|
Debt Instrument [Line Items] |
|
|
Maturity Date |
Ranging between November 2024 and March 2029
|
|
2024 |
$ 500,000
|
|
2025 |
750,000
|
|
2026 |
|
|
2027 |
|
|
2028 |
2,215,000
|
|
Thereafter |
$ 1,315,000
|
|
Nonconvertible Promissory Notes Socialyte [Member] |
|
|
Debt Instrument [Line Items] |
|
|
Maturity Date |
June and September 2023 (A)
|
[1] |
2024 |
$ 3,000,000
|
|
2025 |
|
|
2026 |
|
|
2027 |
|
|
2028 |
|
|
Thereafter |
|
|
Revolving Line Of Credit [Member] |
|
|
Debt Instrument [Line Items] |
|
|
Maturity Date |
September 2024
|
|
2024 |
$ 400,000
|
|
2026 |
|
|
2027 |
|
|
2028 |
|
|
Thereafter |
|
|
Term Loan [Member] |
|
|
Debt Instrument [Line Items] |
|
|
Maturity Date |
September 2028
|
|
2024 |
$ 755,151
|
|
2025 |
1,083,866
|
|
2026 |
1,176,307
|
|
2027 |
1,276,631
|
|
2028 |
1,028,244
|
|
Thereafter |
|
|
Loan From Related Party [Member] |
|
|
Debt Instrument [Line Items] |
|
|
Maturity Date |
December 2026
|
|
2024 |
|
|
2025 |
|
|
2026 |
1,107,873
|
|
2027 |
|
|
2028 |
|
|
Thereafter |
|
|
|
|
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v3.24.1.1.u2
DEBT (Details Narrative) - USD ($)
|
1 Months Ended |
3 Months Ended |
12 Months Ended |
|
Sep. 30, 2023 |
Jun. 30, 2023 |
Mar. 31, 2024 |
Mar. 31, 2023 |
Dec. 31, 2023 |
May 01, 2024 |
Short-Term Debt [Line Items] |
|
|
|
|
|
|
Interest rate |
|
|
10.00%
|
|
|
|
Share price |
|
|
$ 1.00
|
|
|
|
Interest payments |
|
|
$ 127,750
|
$ 137,597
|
|
|
Gain (loss) on fair value |
|
|
25,000
|
10,444
|
|
|
Interest expense |
|
|
503,637
|
355,870
|
|
|
Interest payment |
|
|
46,121
|
27,317
|
|
|
Socialyte promissory note amount |
|
|
$ 3,000,000
|
|
|
|
Bank united loan description |
|
|
The Company entered into a loan
agreement with BankUnited (“BankUnited Loan Agreement”), which includes: (i) $5,800,000 secured term loan (“BKU Term
Loan”), (ii) $750,000 of a secured revolving line of credit (“BKU Line of Credit”), and (iii) $400,000 Commercial Card
(“BKU Commercial Card”). The BankUnited Loan Agreement refinanced the Company’s previous credit facility with BankProv.
|
|
|
|
Minimum deposit amount |
|
|
$ 1,500,000
|
|
|
|
Principle outstanding |
|
|
|
|
|
$ 550,000
|
Debt orgination cost |
|
|
4,206
|
|
|
|
Two Payments [Member] |
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
Socialyte promissory note amount |
$ 1,500,000
|
$ 1,500,000
|
|
|
|
|
Convertible Notes Payable [Member] |
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
Interest expense |
|
|
127,750
|
144,556
|
|
|
Interest payments |
|
|
9,863
|
9,863
|
|
|
Interest expense |
|
|
9,863
|
9,863
|
|
|
Convertible Debt [Member] |
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
Noncurrent liabilities |
|
|
$ 330,000
|
|
$ 355,000
|
|
Non Convertible Notes Payable [Member] |
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
Interest rate |
|
|
10.00%
|
|
|
|
Proceeds from unsecured promissory note |
|
|
$ 3,880,000
|
|
|
|
Net of debt discount recorded as current liability |
|
|
500,000
|
|
500,000
|
|
Interest expense related to promissory notes |
|
|
97,000
|
56,585
|
|
|
Interest payment |
|
|
97,000
|
$ 34,264
|
|
|
Nonconvertible Unsecured Promissory Note [Member] |
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
Interest expense related to promissory notes |
|
|
30,000
|
|
|
|
BKU Term Loan [Member] |
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
Principal amount |
|
|
5,244,498
|
|
5,482,614
|
|
Debt issuance cost |
|
|
75,701
|
|
79,907
|
|
Principle outstanding |
|
|
400,000
|
|
$ 400,000
|
|
Debt orgination cost |
|
|
$ 4,206
|
|
|
|
Two Convertible Notes [Member] |
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
Conversion price |
|
|
$ 2.00
|
|
|
|
Convertible Promissory Notes [Member] |
|
|
|
|
|
|
Short-Term Debt [Line Items] |
|
|
|
|
|
|
Debt conversion, principal |
|
|
$ 5,100,000
|
|
|
|
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v3.24.1.1.u2
LOANS FROM RELATED PARTY (Details Narrative) - USD ($)
|
3 Months Ended |
|
|
|
Mar. 31, 2024 |
Mar. 31, 2023 |
May 01, 2024 |
Jan. 16, 2024 |
Dec. 31, 2023 |
Debt Instrument [Line Items] |
|
|
|
|
|
Principal balance |
|
|
$ 550,000
|
|
|
Accrued interest amounted |
$ 1,629,574
|
|
|
|
$ 1,718,009
|
Cash interest payment |
200,000
|
|
|
|
|
Interest expenses related party |
46,121
|
$ 27,317
|
|
|
|
Donald Scott Mock [Member] |
|
|
|
|
|
Debt Instrument [Line Items] |
|
|
|
|
|
Non convertible promissory note |
|
|
|
$ 900,000
|
|
Received amount |
|
|
|
$ 900,000
|
|
Remaining balance |
900,000
|
|
|
|
|
Accrued interest |
18,500
|
|
|
|
|
Notes Payable, Other Payables [Member] |
|
|
|
|
|
Debt Instrument [Line Items] |
|
|
|
|
|
Principal balance |
1,107,873
|
|
|
|
|
Accrued interest amounted |
$ 105,044
|
|
|
|
$ 277,423
|
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v3.24.1.1.u2
FAIR VALUE MEASUREMENTS (Details) - USD ($)
|
Mar. 31, 2024 |
Dec. 31, 2023 |
Schedule of Investments [Line Items] |
|
|
Carrying amount |
$ 5,244,498
|
$ 5,482,614
|
Convertible Notes Payable [Member] |
|
|
Schedule of Investments [Line Items] |
|
|
Carrying amount |
5,100,000
|
5,100,000
|
Fair value |
4,737,000
|
4,875,000
|
Convertible Notes Payable At Fair Value [Member] |
|
|
Schedule of Investments [Line Items] |
|
|
Carrying amount |
330,000
|
355,000
|
Fair value |
330,000
|
355,000
|
Warrantliability [Member] |
|
|
Schedule of Investments [Line Items] |
|
|
Carrying amount |
|
5,000
|
Fair value |
|
5,000
|
Cash and Cash Equivalents [Member] |
|
|
Schedule of Investments [Line Items] |
|
|
Carrying amount |
6,384,459
|
6,432,731
|
Fair value |
6,384,459
|
6,432,731
|
Restricted Cash [Member] |
|
|
Schedule of Investments [Line Items] |
|
|
Carrying amount |
1,127,960
|
1,127,960
|
Fair value |
$ 1,127,960
|
$ 1,127,960
|
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FAIR VALUE MEASUREMENTS (Details 1) - USD ($)
|
Mar. 31, 2024 |
Dec. 31, 2023 |
Short-Term Debt [Line Items] |
|
|
Net Carrying Amount |
$ 5,100,000
|
$ 5,100,000
|
Fair Value Amount |
4,737,000
|
4,875,000
|
October 2026 [Member] |
|
|
Short-Term Debt [Line Items] |
|
|
Net Carrying Amount |
800,000
|
800,000
|
Fair Value Amount |
800,000
|
817,000
|
November 2026 [Member] |
|
|
Short-Term Debt [Line Items] |
|
|
Net Carrying Amount |
300,000
|
300,000
|
Fair Value Amount |
277,000
|
285,000
|
December 2026 [Member] |
|
|
Short-Term Debt [Line Items] |
|
|
Net Carrying Amount |
650,000
|
650,000
|
Fair Value Amount |
634,000
|
649,000
|
January 2027 [Member] |
|
|
Short-Term Debt [Line Items] |
|
|
Net Carrying Amount |
800,000
|
800,000
|
Fair Value Amount |
808,000
|
821,000
|
June 2027 [Member] |
|
|
Short-Term Debt [Line Items] |
|
|
Net Carrying Amount |
150,000
|
150,000
|
Fair Value Amount |
134,000
|
140,000
|
August 2027 [Member] |
|
|
Short-Term Debt [Line Items] |
|
|
Net Carrying Amount |
2,000,000
|
2,000,000
|
Fair Value Amount |
1,744,000
|
1,808,000
|
September 2027 [Member] |
|
|
Short-Term Debt [Line Items] |
|
|
Net Carrying Amount |
400,000
|
400,000
|
Fair Value Amount |
$ 340,000
|
$ 355,000
|
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FAIR VALUE MEASUREMENTS (Details Narrative) - USD ($)
|
3 Months Ended |
|
Mar. 31, 2024 |
May 01, 2024 |
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items] |
|
|
Aggregate principal amount |
|
$ 550,000
|
Face value |
$ 500,000
|
|
Contingent Consideration [Member] |
|
|
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items] |
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STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)
|
|
1 Months Ended |
3 Months Ended |
Aug. 10, 2022 |
May 14, 2024 |
Mar. 31, 2024 |
Mar. 31, 2023 |
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] |
|
|
|
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350,000
|
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$ 495,200
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|
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|
|
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250,000
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|
|
|
$ 529,450
|
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|
|
|
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$ 1.09
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$ 1.27
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$ 1.88
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|
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v3.24.1.1.u2
LOSS PER SHARE (Details) - USD ($)
|
3 Months Ended |
Mar. 31, 2024 |
Mar. 31, 2023 |
Loss per share: |
|
|
Net loss attributable to Dolphin Entertainment common stock shareholders and numerator for basic loss per share |
$ (326,767)
|
$ (2,969,320)
|
Change in fair value of convertible notes payable |
(25,000)
|
|
Interest expense |
9,863
|
|
Numerator for diluted loss per share |
$ (341,904)
|
$ (2,969,320)
|
Denominator for basic EPS - weighted-average shares |
18,477,825
|
12,640,285
|
Convertible notes payable |
$ 127,877
|
|
Denominator for diluted EPS - adjusted weighted-average shares |
18,605,702
|
12,640,285
|
Basic loss per share |
$ (0.02)
|
$ (0.23)
|
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$ (0.02)
|
$ (0.23)
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RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)
|
1 Months Ended |
3 Months Ended |
|
Dec. 31, 2012 |
Mar. 31, 2024 |
Mar. 31, 2023 |
Dec. 31, 2023 |
Related Party Transaction [Line Items] |
|
|
|
|
Interest expense |
|
$ 65,445
|
$ 64,726
|
|
Interest paid related to accrued compensation |
|
|
$ 200,000
|
|
Chief Executive Officer [Member] |
|
|
|
|
Related Party Transaction [Line Items] |
|
|
|
|
Signing bonus owed to related party per signed agreement |
$ 1,000,000
|
|
|
|
Base salary |
$ 1,625,000
|
|
|
|
Interest rate |
10.00%
|
|
|
|
Accrued Salaries |
|
2,625,000
|
|
|
Accrued interest and liabilities |
|
$ 1,506,031
|
|
$ 1,440,586
|
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SEGMENT INFORMATION (Details) - USD ($)
|
3 Months Ended |
|
Mar. 31, 2024 |
Mar. 31, 2023 |
Dec. 31, 2023 |
Revenue from External Customer [Line Items] |
|
|
|
Revenue |
$ 15,235,892
|
$ 9,891,421
|
|
Total operating income (loss) |
164,540
|
(2,566,000)
|
|
Interest expense |
(497,768)
|
(355,870)
|
|
Other income (loss), net |
30,000
|
91,573
|
|
Loss before income taxes and equity in losses of unconsolidated affiliates |
(303,228)
|
(2,830,297)
|
|
Total assets |
65,060,178
|
|
$ 66,254,974
|
EPM [Member] |
|
|
|
Revenue from External Customer [Line Items] |
|
|
|
Revenue |
11,814,751
|
9,891,421
|
|
Total operating income (loss) |
(391,865)
|
(1,096,263)
|
|
Total assets |
57,467,923
|
|
62,908,337
|
CPD [Member] |
|
|
|
Revenue from External Customer [Line Items] |
|
|
|
Revenue |
3,421,141
|
|
|
Total operating income (loss) |
556,405
|
$ (1,469,737)
|
|
Total assets |
$ 7,592,255
|
|
$ 3,346,637
|
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v3.24.1.1.u2
SEGMENT INFORMATION (Details Narrative) - USD ($)
|
3 Months Ended |
|
Mar. 31, 2024 |
Dec. 31, 2023 |
Restructuring Cost and Reserve [Line Items] |
|
|
Net accumulated amortization |
$ 11,452,154
|
$ 10,921,306
|
Forty Second West Door and Viewpoint Shore Media [Member] |
|
|
Restructuring Cost and Reserve [Line Items] |
|
|
Intangible assets |
10,678,817
|
|
Net accumulated amortization |
$ 25,220,085
|
|
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LEASES (Right of Use Asset or Lease Liability Calculations) (Details) - USD ($)
|
Mar. 31, 2024 |
Dec. 31, 2023 |
Assets |
|
|
Right-of-use asset |
$ 4,986,688
|
$ 5,469,743
|
Current |
|
|
Lease liability |
2,017,333
|
2,141,240
|
Noncurrent |
|
|
Lease liability |
3,568,120
|
3,986,787
|
Total operating lease liability |
$ 5,585,453
|
$ 6,128,027
|
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LEASES (Finance lease liability) (Details) - USD ($)
|
Mar. 31, 2024 |
Dec. 31, 2023 |
Assets |
|
|
Right-of-use asset |
$ 162,494
|
$ 129,993
|
Current |
|
|
Lease liability |
67,998
|
50,973
|
Noncurrent |
|
|
Lease liability |
98,720
|
81,855
|
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$ 166,718
|
$ 132,828
|
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LEASES (Lease Income and Expenses) (Details) - USD ($)
|
3 Months Ended |
Mar. 31, 2024 |
Mar. 31, 2023 |
Net lease costs |
$ 569,318
|
$ 598,871
|
Total finance lease costs |
19,021
|
|
Selling, General and Administrative Expenses [Member] |
|
|
Operating lease costs |
674,669
|
706,141
|
Sublease income |
(105,351)
|
(107,270)
|
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15,895
|
|
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$ 3,126
|
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v3.24.1.1.u2
LEASES (Maturities of Lease Liabilities) (Details) - USD ($)
|
Mar. 31, 2024 |
Dec. 31, 2023 |
Present value of lease liabilities, operating leases |
$ 5,585,453
|
$ 6,128,027
|
Present value of lease liabilities, finance leases |
166,718
|
$ 132,828
|
Property Subject To Finance Lease [Member] |
|
|
2024 |
58,911
|
|
2025 |
78,549
|
|
2026 |
45,042
|
|
2027 |
|
|
2028 |
|
|
2028 |
|
|
Total lease payments |
182,502
|
|
Less: Imputed interest |
(15,784)
|
|
Property Subject to Operating Lease [Member] |
|
|
2024 |
1,930,494
|
|
2025 |
1,979,589
|
|
2026 |
1,782,057
|
|
2027 |
719,794
|
|
Thereafter |
|
|
Total lease payments |
6,411,934
|
|
Less: Imputed interest |
$ (826,481)
|
|
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SHARE-BASED COMPENSATION (Details Narrative) - USD ($)
|
|
3 Months Ended |
Jun. 29, 2017 |
Mar. 31, 2024 |
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
|
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Granted |
|
13,568
|
Equity Incentive Plan [Member] |
|
|
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
|
Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Granted |
2,000,000
|
|
Restricted Stock Units (RSUs) [Member] |
|
|
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
|
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|
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|
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