| Schedule of Deferred Tax Assets, Net |
|
|
|
|
|
|
|
|
|
|
|
December 31, 2022 |
|
|
December 31, 2021 |
|
Deferred income tax assets (liabilities): |
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|
|
|
|
|
Startup costs |
|
$ |
1,035,317 |
|
|
$ |
1,001,272 |
|
Stock compensation - RSAs |
|
|
875,498 |
|
|
|
584,881 |
|
Net operating loss - Federal |
|
|
6,204,900 |
|
|
|
2,244,367 |
|
Net operating loss - State |
|
|
1,264,598 |
|
|
|
522,491 |
|
Accrued expenses |
|
|
- |
|
|
|
174,289 |
|
Amortization |
|
|
(1,217,409 |
) |
|
|
(1,682,939 |
) |
Depreciation |
|
|
(262,179 |
) |
|
|
(333,501 |
) |
Operating lease assets |
|
|
(813,972 |
) |
|
|
(393,985 |
) |
Operating lease liabilities |
|
|
1,370,631 |
|
|
|
350,236 |
|
Deferred revenue |
|
|
45,388 |
|
|
|
— |
|
|
|
|
8,502,772 |
|
|
|
2,467,111 |
|
Less: Valuation allowance |
|
|
(9,982,652 |
) |
|
|
(4,468,123 |
) |
Deferred tax liabilities, net |
|
$ |
(1,479,880 |
) |
|
$ |
(2,001,012 |
) |
|