v3.25.4
Consolidated Statements of Operations - USD ($)
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Income Statement [Abstract]    
Revenues [1] $ 11,297,898 $ 8,687,462
Cost of revenues 2,093,310 3,225,750
Gross profit 9,204,588 5,461,712
Operating expenses:    
Sales and marketing 624,623 739,098
Development 1,760,183 3,378,346
General and administrative [2] 5,132,434 6,883,468
Depreciation and amortization 47,045 208,652
Total operating expenses 7,564,285 11,209,564
Gain from settlement of license liabilities 3,248,000
Other operating income 1,608,497 750,000
Income (loss) from operations 3,248,800 (1,749,852)
Interest expense, net (18,786) (120,757)
Other income (expense), net 3,369,625 (1,177,462)
Income (loss) before provision for income taxes 6,599,639 (3,048,071)
Provision for income taxes (245,258)
Net income (loss) 6,844,897 (3,048,071)
Less: Net loss attributable to non-controlling interest (83,170) (295,115)
Net income (loss) attributable to Motorsport Games Inc. $ 6,928,067 $ (2,752,956)
Net income (loss) per Class A common share attributable to Motorsport Games Inc.:    
Basic $ 1.43 $ (0.94)
Diluted $ 1.43 $ (0.94)
Weighted-average shares of Class A common stock outstanding:    
Basic 4,840,656 2,922,091
Diluted 4,840,656 2,922,091
[1] Includes related party revenues of $26,850 and $0 for the years ended December 31, 2025 and 2024, respectively.
[2] Includes related party expenses of $87,000 and $226,272 for the years ended December 31, 2025 and 2024, respectively.