0001493152-26-022725 | 10-Q | XBRL Viewer

Customer A [Member] | Trade Accounts Receivable [Member] | Customer Concentration Risk [Member]

52.90%

74.90%

Customer B [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]

40.70%

46.90%

Customer B [Member] | Trade Accounts Receivable [Member] | Customer Concentration Risk [Member]

20.40%

10.60%

Customer C [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]

35.70%

29.50%

Customer C [Member] | Trade Accounts Receivable [Member] | Customer Concentration Risk [Member]

10.40%

^[1]

Customer [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]

12.10%

11.80%

Customer [Member] | Trade Accounts Receivable [Member] | Customer Concentration Risk [Member]

83.70%

85.50%

Customer D [Member] | Trade Accounts Receivable [Member] | Customer Concentration Risk [Member]

98.70%

98.40%

Supplier G [Member] | Revenue Benchmark [Member] | Supplier Concentration Risk [Member]

10.20%

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

17.20%

^[1]

[1]	Less than 10%.

SUBSEQUENT EVENTS (Details Narrative) - $ / shares			1 Months Ended
SUBSEQUENT EVENTS (Details Narrative) - $ / shares	Apr. 22, 2026	Feb. 20, 2026	May 31, 2026	Apr. 23, 2026	Aug. 29, 2025
Citibank [Member]
Subsequent Event [Line Items]
Maturity date		Feb. 20, 2027
Common Class A [Member] \| MSGM Two Thousand And Twenty One Stock Plan [Member]
Subsequent Event [Line Items]
Common stock available for issuance					100,000
Subsequent Event [Member] \| Citibank [Member]
Subsequent Event [Line Items]
Maturity date			Feb. 20, 2028
Subsequent Event [Member] \| Common Class A [Member] \| MSGM Two Thousand And Twenty One Stock Plan [Member]
Subsequent Event [Line Items]
Common stock available for issuance				600,000
Subsequent Event [Member] \| Driven Lifestyle Group LLC [Member]
Subsequent Event [Line Items]
Number of purchased shares	904,395
Purchased price	$ 4.11

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Details Narrative) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Payables and Accruals [Abstract]
Revenue recognized in contract liability	$ 0.7	$ 0.3

SHARE-BASED COMPENSATION (Details Narrative) - USD ($)			3 Months Ended
SHARE-BASED COMPENSATION (Details Narrative) - USD ($)	Mar. 31, 2026	Jul. 26, 2024	Mar. 31, 2026	Mar. 31, 2025	Apr. 23, 2026	Dec. 31, 2025	Aug. 29, 2025	Jan. 12, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share-based payment award, description			each non-employee director is entitled to receive an annual stock option award equal to the number of shares of Class A common stock obtained by dividing $75,000 by the closing trading price of the Class A common stock on the date of grant, vesting one year from the date of grant. All such option awards immediately vest upon a change of control of the Company.
Share based compensation			$ 375,031
Director [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Non employee compensation	$ 1,164,386		$ 1,164,386			$ 789,352
[custom:UnrecognizedNonemployeeShareBasedCompensationExpenses]	$ 174,703
Expected term	8 months 12 days
MSGM Two Thousand And Twenty One Stock Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Option outstanding	96,828		96,828
Option outstanding exercise price	$ 61.76		$ 61.76
Share based compensation expiring period			10 years
Common Class A [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of shares stock issued		949,310
Common Class A [Member] \| MSGM Two Thousand And Twenty One Stock Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares available for issuance	0		0					100,000
Common stock available for issuance							100,000
Common Class A [Member] \| MSGM Two Thousand And Twenty One Stock Plan [Member] \| Subsequent Event [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Common stock available for issuance					600,000

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

3 Months Ended

Mar. 31, 2026

Accounting Policies [Abstract]

NOTE 2 – BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. In management’s opinion, such statements include all adjustments (consisting only of normal recurring items) which are considered necessary for a fair statement of the Company’s unaudited condensed consolidated financial statements as of March 31, 2026 and for the three months ended March 31, 2026. The Company’s results of operations for the three months ended March 31, 2026 are not necessarily indicative of the operating results for the full year ending December 31, 2026 or any other period. These unaudited condensed consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements and related disclosures as of December 31, 2025 and 2024 and for the years then ended which are included in the 2025 Form 10-K.

Use of Estimates

The preparation of condensed consolidated 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 disclosures of contingent assets and liabilities at the date of the condensed consolidated financial statements and the reported amounts of revenue and expenses during the reporting period.

Motorsport Games Inc. and Subsidiaries
Notes to Unaudited Condensed Consolidated Financial Statements

The Company’s significant estimates used in these condensed consolidated financial statements include, but are not limited to, revenue recognition criteria, offering periods for deferred net revenue, valuation allowance of deferred income taxes, valuation of warrants and stock option liability, and stock-based compensation valuation. Certain of the Company’s estimates could be affected by external conditions, including those unique to the Company and general economic conditions. It is reasonably possible that these external factors could have an effect on the Company’s estimates and may cause actual results to differ from those estimates.

Revisions and Reclassifications

Certain reclassifications of prior period amounts have been made to conform to the presentation of these condensed consolidated financial statements. Deferred revenue is now separately presented from accrued expenses and other current liabilities on the accompanying condensed consolidated statements of cash flows. In addition, the Company has revised the statement of cash flow for the three months ended March 31, 2025 to revise the presentation of net cash used in financing activities to include payment on notes payable that was previously included in cash from operating activities. As a result, net cash provided by operating activities and used in financing activities increased by $0.2 million during the three months ended March 31, 2025. These reclassifications had no effect on the prior period’s results of operations.

Recently Issued Accounting Standards

As an emerging growth company (“EGC”), the Jumpstart Our Business Startups Act (“JOBS Act”) allows the Company to delay adoption of new or revised accounting pronouncements applicable to public companies until such pronouncements are applicable to private companies. The Company has elected to use this extended transition period under the JOBS Act until such time as the Company is no longer considered to be an EGC. The adoption dates discussed below reflect this election.

On January 1, 2025, the Company adopted ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. This standard improves the transparency of income tax disclosures by requiring consistent categories and greater disaggregation of information in the effective tax rate reconciliation and income taxes paid disaggregated by jurisdiction. It also includes certain other amendments to improve the effectiveness of income tax disclosures. This adoption did not have a material impact on the condensed consolidated financial statements.

On January 1, 2026, the Company prospectively adopted ASU No. 2025-05, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets (“ASU 2025-05), which introduced a practical expedient to simplify how entities estimate credit losses on short-term receivables and contract assets under the Current Expected Credit Losses model. The adoption of ASU 2025-05 did not have a material impact on the condensed consolidated financial statements.

In November 2024, the FASB issued ASU No. 2024-03, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses (“ASU 2024-03”). The guidance requires disaggregated information about certain income statement expense line items on an annual and interim basis. This guidance will be effective for annual periods beginning with the year ending December 31, 2027 and for interim periods thereafter. The new standard permits early adoption and can be applied prospectively or retrospectively. The Company is currently evaluating the timing and method of its adoption of ASU 2024-03.

In September 2025, the FASB issued ASU No. 2025-06, Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software (“ASU 2025-06”), which modernizes the accounting for internal-use software. ASU 2025-06 removes all references to software development stages and requires capitalization of software costs when management has committed to the software project and it is probable the software will be completed and perform its intended use. ASU 2025-06 will be effective for the Company’s interim and annual 2028 reporting periods, with early adoption permitted. The Company is currently evaluating the timing and method of its adoption of ASU 2025-06.

In December 2025, the FASB issued ASU No. 2025-11, Interim Reporting (Topic 270): Narrow-Scope Improvements (“ASU 2025-11”), which clarifies interim disclosure requirements and the applicability of Topic 270. The guidance will be effective for interim periods beginning January 1, 2028. Early adoption is permitted. Upon adoption, the guidance can be applied prospectively or retrospectively. The Company does not expect the adoption of ASU 2025-11 to have a material impact on its condensed consolidated financial statements.

Significant Accounting Policies

There have been no material changes to the significant accounting policies disclosed in the audited consolidated financial statements for the year ended December 31, 2025, as included in the 2025 Form 10-K.

Motorsport Games Inc. and Subsidiaries
Notes to Unaudited Condensed Consolidated Financial Statements

COMMITMENTS AND CONTINGENCIES (Details Narrative)	3 Months Ended
COMMITMENTS AND CONTINGENCIES (Details Narrative)	Mar. 31, 2026 USD ($)	Mar. 31, 2026 EUR (€)	Mar. 31, 2025 USD ($)	Mar. 31, 2026 EUR (€)	Jan. 25, 2021	Aug. 11, 2020
Loss Contingencies [Line Items]
Fund for research	$ 9,175,000			€ 8,000,000
Annual royalty payment \| €		€ 250,000
Proceeds from Royalties Received \| $	$ 5,000		$ 4,000
Licensing Agreement [Member]
Loss Contingencies [Line Items]
License fee royalty percentage						5.00%
LeMans Esports Series Ltd [Member] \| Minimum [Member]
Loss Contingencies [Line Items]
Ownership percent					45.00%
LeMans Esports Series Ltd [Member] \| Maximum [Member]
Loss Contingencies [Line Items]
Ownership percent					51.00%

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)

3 Months Ended

Mar. 31, 2026

Mar. 31, 2025

Income Statement [Abstract]

Revenues

^[1]

$ 4,031,289

$ 1,758,453

Cost of revenues

517,137

465,386

Gross profit

3,514,152

1,293,067

Operating expenses:

Sales and marketing

210,319

97,701

Development

514,337

601,953

General and administrative

^[2]

1,698,631

1,168,482

Depreciation and amortization

27,928

^[3]

6,516

18,126

Total operating expenses

2,457,731

1,886,262

Other operating income

500,000

Income (loss) from operations

1,056,421

(93,195)

Interest expense, net

(3,205)

(13,010)

Other (expense) income, net

(101,643)

1,128,818

Net income

951,573

1,022,613

Less: Net income (loss) attributable to non-controlling interest

635,746

(18,445)

Net income attributable to Motorsport Games Inc.

$ 315,827

$ 1,041,058

Net income per Class A common share attributable to Motorsport Games Inc.:

Basic

$ 0.06

$ 0.33

Diluted

$ 0.06

$ 0.33

Weighted-average shares of Class A common stock outstanding:

Basic

^[4]

5,456,286

3,183,558

Diluted

5,482,458

3,183,558

[1]	Includes related party revenues of $11,000 and $0 for the three months ended March 31, 2026 and 2025, respectively.
[2]	Includes related party expenses of $0 and $37,500 for the three months ended March 31, 2026 and 2025, respectively.
[3]	The impairment relates to a web domain no longer used.
[4]	Includes 377,836 and 0 in prefunded warrants for the three months ended March 31, 2026 and 2025, respectively.

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - $ / shares	Mar. 31, 2026	Dec. 31, 2025
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common Class A [Member]
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	5,078,450	5,078,450
Common stock, shares outstanding	5,078,450	5,078,450
Common Class B [Member]
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	7,000,000	7,000,000
Common stock, shares issued	700,000	700,000
Common stock, shares outstanding	700,000	700,000

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Net cash provided by operating activities	$ 1,649,847	$ 376,802
Net cash provided by financing activities	$ (63,319)	(221,581)
Revision of Prior Period, Reclassification, Adjustment [Member]
Net cash provided by operating activities		200,000
Net cash provided by financing activities		$ 200,000

SCHEDULE OF WARRANTS OUTSTANDING (Details)

3 Months Ended

Mar. 31, 2026

$ / shares

Registered Direct Offering 1 [Member]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Feb. 01, 2023

$ 26.75

10,981

Registered Direct Offering 2 [Member]

5 years

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Feb. 02, 2023

$ 29.38

8,662

Registered Direct Offering 3 [Member]

5 years

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Feb. 03, 2023

$ 21.74

13,931

Series A Warrants [Member]

5 years

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Jul. 26, 2024

$ 2.17

460,830

Series B Warrants [Member]

5 years 6 months

^[1]

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

Jul. 26, 2024

$ 2.17

460,830

Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]

1 year 6 months

^[1]

Placement Agent [Member]

Jul. 26, 2024

$ 2.17

Cash flows from operating activities:

27,650

[1]

The warrants will become exercisable on the effective date of the stockholder approval for the issuance of the shares of Class A common stock issuable upon exercise of the warrants. As of March 31, 2026, the warrants had not been approved by stockholders. On April 22, 2026, the warrants were approved by stockholders. As a result of the action taken by the Company’s stockholders at the Annual Meeting the Series A Warrants will expire on October 23, 2031, and the Series B Warrants expire on October 25, 2027.

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)	Apr. 11, 2025	Jul. 26, 2024	Mar. 31, 2026	Dec. 31, 2025
Securities Purchase Agreement [Member]
Class of Stock [Line Items]
Proceeds from issuance of common stock and pre-funded warrant, net	$ 2,500,000
Proceeds from private placement,net	$ 2,350,000
Securities Purchase Agreement [Member] \| Pre Funded Warrants [Member]
Class of Stock [Line Items]
Sale of stock price per share	$ 1.0999
Wainwright Warrants [Member]
Class of Stock [Line Items]
Fair value of warrants			$ 27,000	$ 9,000
Common Class A [Member]
Class of Stock [Line Items]
Common stock shares outstanding			5,078,450	5,078,450
Sale of stock number of shares issued		949,310
Common stock, par value			$ 0.0001	$ 0.0001
Common Class A [Member] \| Securities Purchase Agreement [Member]
Class of Stock [Line Items]
Sale of stock number of shares issued	1,894,892
Common stock, par value	$ 0.0001
Sale of stock price per share	$ 1.10
Common Class A [Member] \| Securities Purchase Agreement [Member] \| Pre Funded Warrants [Member]
Class of Stock [Line Items]
Sale of stock number of shares issued	377,836
Exercise price	$ 0.0001
Common Class B [Member]
Class of Stock [Line Items]
Common stock shares outstanding			700,000	700,000
Common stock, par value			$ 0.0001	$ 0.0001

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)

3 Months Ended

Mar. 31, 2026

Mar. 31, 2025

Net income

$ 951,573

$ 1,022,613

Adjustments to reconcile net income to net cash provided by operating activities:

Gain on foreign currency exchange rates

(52,009)

(974,763)

Depreciation and amortization

176,049

252,057

Gain from settlement of purchase commitment liabilities

(175,460)

Purchase commitment and license liability interest accretion

7,262

Non-cash lease expense

8,400

7,442

Loss on impairment of intangible assets

27,928

^[1]

Stock-based compensation

375,031

Changes in the fair value of warrants

18,299

(2,543)

Changes in assets and liabilities:

Accounts receivable

(38,816)

600,449

Operating lease liabilities

(8,557)

(7,752)

Prepaid expenses and other assets

(242,045)

(233,566)

Accounts payable

275,527

(261,793)

Deferred revenue

(208,674)

111,136

Due to related parties

(13,019)

Accrued expenses and other liabilities

367,141

44,739

Net cash provided by operating activities

1,649,847

376,802

Cash flows from investing activities:

Investment in internally-developed software

(628,644)

Purchase of property and equipment

(21,577)

Net cash used in investing activities

(650,221)

Cash flows from financing activities:

Payments on notes payable

(63,319)

(71,581)

Repayments of purchase commitment liabilities

(150,000)

Net cash used in financing activities

(63,319)

(221,581)

Effect of exchange rate changes on cash and cash equivalents

(70,398)

35,910

Net increase in cash and cash equivalents

865,909

191,131

Total cash and cash equivalents at beginning of the period

4,993,390

859,271

Total cash and cash equivalents at the end of the period

5,859,299

1,050,402

Cash paid during the year for:

Interest

3,205

5,956

Non-cash Investing and Financing Activities:

Issuance of note payable for payment of prepaid expenses

$ 391,072

$ 412,080

[1]	The impairment relates to a web domain no longer used.

SHARE-BASED COMPENSATION (Tables)

3 Months Ended

Mar. 31, 2026

Share-Based Payment Arrangement [Abstract]

SCHEDULE OF FAIR VALUE ASSUMPTION

The following table presents the weighted-average assumptions, weighted average grant date fair value, and the range of expected price volatility for liability-classified stock options (which, as of March 31, 2026, comprise the non-employee director compensation obligations described above):

SCHEDULE OF FAIR VALUE ASSUMPTION

	As of March 31, 2026
Risk-free interest rate		3.92	%
Expected volatility		90 - 160	%
Weighted-average volatility		114	%
Expected term		4 - 5.3 years
Expected dividends		None
Weighted-average grant date fair value per share	$	3.58

The following table presents the weighted-average assumptions, weighted average grant date fair value, and the range of expected price volatility for liability-classified stock options (which, as of December 31, 2025, comprise the non-employee director compensation obligations described above):

	As of December 31, 2025
Risk-free interest rate		3.73	%
Expected volatility		90 - 160	%
Weighted-average volatility		115	%
Expected term		4 - 5.48 years
Expected dividends		None
Weighted-average grant date fair value per share	$	2.73

SCHEDULE OF FAIR VALUE, ASSETS AND LIABILITIES MEASURED ON RECURRING BASIS

The following table presents the Company’s liabilities measured at fair value on a recurring basis as of March 31, 2026 and December 31, 2025:

	Quoted prices in active markets for identical liabilities (Level 1)		Significant other observable inputs (Level 2)		Significant unobservable inputs (Level 3)		Total Fair Value
	Fair value measurements at reporting date using:
	Quoted prices in active markets for identical liabilities (Level 1)		Significant other observable inputs (Level 2)		Significant unobservable inputs (Level 3)		Total Fair Value
As of March 31, 2026:
Stock option liability	$	-	$	-	$	1,164,386	$	1,164,386
Warrants liability	$	-	$	-	$	27,135	$	27,135

As of December 31, 2025:
Stock option liability	$	-	$	-	$	789,352	$	789,352
Warrants liability	$	-	$	-	$	8,836	$	8,836

SCHEDULE OF STOCK BASED COMPENSATION EXPENSE

The following table summarizes stock-based compensation expense resulting from awards included in the Company’s condensed consolidated statements of operations:

	2026		2025
	For the Three Months Ended March 31,
	2026		2025
General and Administrative	$	375,031	$	-
Sales and Marketing		-		-
Development		-		-
Stock-based compensation expense	$	375,031	$	-

SCHEDULE OF CALCULATED BASIC AND DILUTED NET INCOME PER COMMON SHARE

For the three months ended March 31, 2026 and 2025, the Company calculated basic and diluted net income per Class A common share as follows:

	2026		2025
	For the Three Months Ended March 31,
	2026		2025
Numerator:
Net income attributable to Motorsport Games Inc.	$	315,827	$	1,041,058

Denominator:
Weighted average Class A common shares outstanding – basic (1)		5,456,286		3,183,558

Effects of dilutive securities:
Assumed exercise of stock options, treasury stock method		26,172		-
Weighted average dilutive potential common shares		26,172		-

Weighted average Class A common shares outstanding - diluted		5,482,458		3,183,558

Net income per Class A common share - basic	$	0.06	$	0.33
Net income per Class A common share - diluted	$	0.06	$	0.33

(1)

Includes 377,836 and 0 in prefunded warrants for the three months ended March 31, 2026 and 2025, respectively.

SCHEDULE OF CALCULATION WEIGHTED AVERAGE DILUTIVE COMMON SHARES

	2026		2025
	For the Three Months Ended
	March 31,
	2026		2025
Stock options (1)		19,578		96,828
Warrants (2)		33,574		33,574
Dilutive securities		53,152		130,402

(1)	Represents all outstanding stock options as of March 31, 2025. The weighted average exercise price for anti-dilutive options was $295.65 for the three months ended March 31, 2026.
(2)	Represents all outstanding warrants as of March 31, 2026 and 2025, excluding the pre-funded warrants. The exercise price for the warrants range from $21.74 to $29.38.

INTANGIBLE ASSETS

3 Months Ended

Mar. 31, 2026

Intangible Asset, Goodwill and Other [Abstract]

INTANGIBLE ASSETS

NOTE 3 – INTANGIBLE ASSETS

Licensing Agreements

In March 2019, the Company entered into an agreement to facilitate the Le Mans Esports Series as part of a joint venture with Automobile Club de l’Ouest (“ACO”), the organizer of the 24 Hours of Le Mans endurance race. Through the Company’s ownership interest in this joint venture, which was increased to 51% from 45% in January 2021, the Company secured the rights to be the exclusive video game developer and publisher for the 24 Hours of Le Mans race and the FIA World Endurance Championship (the “WEC”), which the 24 Hours of Le Mans race is a part of, for a ten-year period. In addition, through this joint venture with ACO, the Company has the right to create and organize esports leagues and events for the Le Mans Esports Series. The Company acquired a video gaming license (the “Le Mans Gaming License”) and an esports license related to its ownership interest in this joint venture with the ACO.

Intangible Assets

The following is a summary of intangible assets as of March 31, 2026:

SUMMARY OF INTANGIBLE ASSETS

	Licensing Agreements (Finite)			Software (Finite)			Trade Names (Indefinite)			Accumulated Amortization			Total
Balance as of January 1, 2026	$	1,663,507		$	7,449,032		$	219,516		$	(5,560,512	)	$	3,771,543
Amortization expense		-			-			-			(169,533	)		(169,533	)
Additions		-			628,644			-			-			628,644
Impairment (1)		-			-			(27,928	)		-			(27,928	)
Foreign currency translation adjustments		(38,403	)		(148,774	)		263			118,969			(67,945	)
Balance as of March 31, 2026	$	1,625,104		$	7,928,902		$	191,851		$	(5,611,076	)	$	4,134,781

Weighted average remaining amortization period at March 31, 2026		14.9			4.1

(1)

The impairment relates to a web domain no longer used.

Accumulated amortization of intangible assets consists of the following:

	Licensing Agreements (Finite)			Software Licenses (Finite)			Accumulated Amortization
Balance as of January 1, 2026	$	415,879		$	5,144,633		$	5,560,512
Amortization expense		20,748			148,785			169,533
Foreign currency translation adjustment		(10,036	)		(108,933	)		(118,969	)
Balance as of March 31, 2026	$	426,591		$	5,184,485		$	5,611,076

Estimated aggregate amortization expense of intangible assets for the next five years and thereafter is as follows:

For the Years Ending December 31,	Total
2026 (remaining period)	$	579,798
2027		844,076
2028		820,290
2029		476,041
2030		375,409
Thereafter		847,317
	$	3,942,931

The Company has updated the useful life estimate for its software technology prospectively effective January 1, 2026, which will be amortized over a period of five years to account for its continued use. The effect of this change was approximately $0.2 million during the three months ended March 31, 2026, and is expected to reduce amortization expense for 2026 by approximately $0.6 million. Amortization expense related to intangible assets was approximately $0.2 million for the three months ended March 31, 2026 and 2025, respectively.

Motorsport Games Inc. and Subsidiaries
Notes to Unaudited Condensed Consolidated Financial Statements

CONCENTRATIONS (Tables)

3 Months Ended

Mar. 31, 2026

Customer Concentration Risk [Member]

SCHEDULE OF CONCENTRATIONS

The following table sets forth information as to each customer that accounted for 10% or more of the Company’s revenues for the following periods:

SCHEDULE OF CONCENTRATIONS

	Three Months Ended March 31,
Customer	2026			2025
Customer A		52.9	%		74.9	%
Customer B		20.4	%		10.6	%
Customer C		10.4	%		-*	%
Total		83.7	%		85.5	%

Motorsport Games Inc. and Subsidiaries

Notes to Unaudited Condensed Consolidated Financial Statements

The following table sets forth information as to each customer that accounted for 10% or more of the Company’s trade accounts receivable as of:

Customer	March 31, 2026			December 31, 2025
Customer A		40.7	%		46.9	%
Customer B		35.7	%		29.5	%
Customer C		12.1	%		11.8	%
Customer D		10.2	%		10.2	%
Total		98.7	%		98.4	%

Supplier Concentrations

The following table sets forth information as to each supplier that accounted for 10% or more of the Company’s cost of revenues for the following periods:

SCHEDULE OF CONCENTRATIONS

	Three Months Ended March 31,
Supplier	2026			2025
Supplier G		17.2	%		-*	%

*	Less than 10%.

Supplier Concentration Risk [Member]

SCHEDULE OF CONCENTRATIONS

The following table sets forth information as to each supplier that accounted for 10% or more of the Company’s cost of revenues for the following periods:

SCHEDULE OF CONCENTRATIONS

	Three Months Ended March 31,
Supplier	2026			2025
Supplier G		17.2	%		-*	%

*	Less than 10%.

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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Condensed Consolidated Statements of Comprehensive Income (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Income Statement [Abstract]
Net income	$ 951,573	$ 1,022,613
Other comprehensive income (loss):
Foreign currency translation adjustments	24,020	(831,730)
Comprehensive income	975,593	190,883
Comprehensive income attributable to non-controlling interests	700,280	38,705
Comprehensive income attributable to Motorsport Games Inc.	$ 275,313	$ 152,178

Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.

+ References + Details

Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income (loss) and other comprehensive income (loss), attributable to noncontrolling interests. Excludes changes in equity resulting from investments by owners and distributions to owners.

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Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]

SCHEDULE OF CALCULATION WEIGHTED AVERAGE DILUTIVE COMMON SHARES (Details) - shares

3 Months Ended

Mar. 31, 2026

Mar. 31, 2025

Dilutive securities

53,152

130,402

Share-Based Payment Arrangement, Option [Member]

Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]

Dilutive securities

^[1]

19,578

96,828

Warrant [Member]

Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]

Dilutive securities

^[2]

33,574

[1]	Represents all outstanding stock options as of March 31, 2025. The weighted average exercise price for anti-dilutive options was $295.65 for the three months ended March 31, 2026.
[2]	Represents all outstanding warrants as of March 31, 2026 and 2025, excluding the pre-funded warrants. The exercise price for the warrants range from $21.74 to $29.38.

SCHEDULE OF CALCULATED BASIC AND DILUTED NET INCOME PER COMMON SHARE (Details) (Parenthetical) - shares	Mar. 31, 2026	Mar. 31, 2025
Pre Funded Warrants [Member]
Class of Warrant or Right [Line Items]
Number of warrants	377,836	0

SCHEDULE OF ACCRUED EXPENSES (Details) - USD ($)	Mar. 31, 2026	Dec. 31, 2025
Payables and Accruals [Abstract]
Accrued royalties	$ 400,640	$ 366,677
Accrued professional fees	129,371	60,421
Accrued development costs	95,460	93,145
Accrued taxes	156,302	122,633
Accrued payroll	593,561	570,123
Accrued other	86,400	80,207
Total	$ 1,461,734	$ 1,293,206

SUMMARY OF INTANGIBLE ASSETS (Details) - USD ($)

3 Months Ended

Mar. 31, 2026

Mar. 31, 2025

$ 3,771,543

(169,533)

628,644

27,928

^[1]

(67,945)

Licensing Agreements [Member]

4,134,781

1,663,507

^[1]

(38,403)

Weighted average remaining amortization

$ 1,625,104

14 years 10 months 24 days

Software [Member]

$ 7,449,032

628,644

^[1]

(148,774)

Weighted average remaining amortization

$ 7,928,902

4 years 1 month 6 days

Trade Names [Member]

$ 219,516

^[1]

(27,928)

263

Accumulated Amortization [Member]

191,851

(5,560,512)

(169,533)

^[1]

118,969

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

$ (5,611,076)

[1]	The impairment relates to a web domain no longer used.

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

3 Months Ended

Mar. 31, 2026

Payables and Accruals [Abstract]

NOTE 4 – ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

Accrued expenses and other current liabilities consisted of the following:

SCHEDULE OF ACCRUED EXPENSES

	March 31, 2026		December 31, 2025
Accrued royalties	$	400,640	$	366,677
Accrued professional fees		129,371		60,421
Accrued development costs		95,460		93,145
Accrued taxes		156,302		122,633
Accrued payroll		593,561		570,123
Accrued other		86,400		80,207
Total	$	1,461,734	$	1,293,206

Deferred Revenue

Revenue collected in advance of the event is recorded as deferred revenue until the event occurs. Development, coding and subscription revenues are also recorded as deferred revenue until the Company’s performance obligation is performed. Furthermore, deferred revenue includes payment advances from the Company’s channel partners and sales transactions including future update rights and online hosting performance obligations, which are subject to deferral and recognized over the estimated offering period.

Revenue recognized in the period from amounts included in contract liability at the beginning of the period was approximately $0.7 million and $0.3 million for each of the three months ended March 31, 2026 and 2025, respectively.

LINE OF CREDIT

3 Months Ended

Mar. 31, 2026

Debt Disclosure [Abstract]

LINE OF CREDIT

NOTE 5 – LINE OF CREDIT

On February 20, 2026, the Company entered into a business loan agreement (the “Credit Agreement”) with Citibank, N.A. (“Citibank”), pursuant to which Citibank provided the Company with a revolving line of credit of up to $3.0 million at an interest rate equal to the Adjusted Term SOFR (as defined in the Credit Agreement) plus 2.250%, subject to increase upon an event of default. The Adjusted Term SOFR has a floor of 0.75%. The revolving line of credit is evidenced by a promissory note (the “Citibank Promissory Note”) that the Company issued to Citibank in the principal amount of up to $3.0 million. The Citibank Promissory Note has a stated maturity date of February 20, 2027. The Company also entered into a commercial security agreement pursuant to which Citibank was granted a lien on substantially all of the Company’s assets.

The Credit Agreement includes certain affirmative covenants related to conducting our business and maintaining certain levels of cash flow and fixed charges, including a requirement to maintain a Fixed Charge Coverage Ratio (as defined in the Credit Agreement) in excess of 1.200 to 1.000 and a Cash Flow Leverage Ratio (as such term is defined in the Credit Agreement) not in excess of 2.500 to 1.000. The Credit Agreement also contains negative covenants including prohibitions on the creation or existence of any liens or security interests on our assets. The Credit Agreement also contains events of default, including failure to make payments under the Note or any related documents, failure to comply with covenants, obligations or conditions contained in the Note or any related document, defaults under other loans, extension of credit or security agreement and any change in our ownership of twenty five percent (25%) or more of our common stock. The occurrence of an event of default can result in the exercise of remedies including an increase in the applicable rate of interest by 3.00% and declaration that all outstanding amounts owed under the Citibank Promissory Note immediately become due and payable. As of March 31, 2026, the balance due to Citibank under the Credit Agreement was $0. The Company is currently in compliance with all covenants related to the Credit Agreement.

In May 2026, Citibank extended the maturity date of the Credit Agreement to February 20, 2028.

The 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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INTANGIBLE ASSETS (Details Narrative) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025	Jan. 25, 2021
Intangible Asset, Finite-Lived [Line Items]
Changes in amortization expense	$ 0.2
Reduction on amortization expense	0.6
Amortization expense	$ 0.2	$ 0.2
Le Mans Esports Series Limited [Member] \| Maximum [Member]
Intangible Asset, Finite-Lived [Line Items]
Ownership percentage			51.00%
Le Mans Esports Series Limited [Member] \| Minimum [Member]
Intangible Asset, Finite-Lived [Line Items]
Ownership percentage			45.00%

Amount of amortization expense for finite-lived intangible asset. Excludes goodwill and capitalized cost for software to be sold, leased, or marketed.

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SCHEDULE OF STOCK BASED COMPENSATION EXPENSE (Details) - USD ($)	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Stock-based compensation expense	$ 375,031
General and Administrative [Member]
Stock-based compensation expense	375,031
Sales and Marketing [Member]
Stock-based compensation expense
Development [Member]
Stock-based compensation expense

SCHEDULE OF FAIR VALUE, ASSETS AND LIABILITIES MEASURED ON RECURRING BASIS (Details) - USD ($)	Mar. 31, 2026	Dec. 31, 2025
Defined Benefit Plan Disclosure [Line Items]
Stock option liability	$ 27,135	$ 8,836
Warrants liability	1,164,386	789,352
Fair Value, Inputs, Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Stock option liability
Warrants liability
Fair Value, Inputs, Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Stock option liability
Warrants liability
Fair Value, Inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Stock option liability	1,164,386	789,352
Warrants liability	$ 27,135	$ 8,836

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SCHEDULE OF ACCUMULATED AMORTIZATION OF INTANGIBLE ASSETS (Details) - USD ($)	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Intangible Asset, Finite-Lived [Line Items]
Accumulated amortization, beginning	$ 5,560,512
Amortization expense	200,000	$ 200,000
Accumulated amortization, ending	5,611,076
Licensing Agreements [Member]
Intangible Asset, Finite-Lived [Line Items]
Accumulated amortization, beginning	415,879
Amortization expense	20,748
Foreign currency translation adjustment	(10,036)
Accumulated amortization, ending	426,591
Software [Member]
Intangible Asset, Finite-Lived [Line Items]
Accumulated amortization, beginning	5,144,633
Amortization expense	148,785
Foreign currency translation adjustment	(108,933)
Accumulated amortization, ending	5,184,485
Accumulated Amortization [Member]
Intangible Asset, Finite-Lived [Line Items]
Amortization expense	169,533
Foreign currency translation adjustment	$ (118,969)

Amount of amortization expense for finite-lived intangible asset. Excludes goodwill and capitalized cost for software to be sold, leased, or marketed.

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

Intangible Asset, Goodwill and Other [Abstract]

INTANGIBLE ASSETS (Tables)

3 Months Ended

Mar. 31, 2026

SUMMARY OF INTANGIBLE ASSETS

The following is a summary of intangible assets as of March 31, 2026:

SUMMARY OF INTANGIBLE ASSETS

	Licensing Agreements (Finite)			Software (Finite)			Trade Names (Indefinite)			Accumulated Amortization			Total
Balance as of January 1, 2026	$	1,663,507		$	7,449,032		$	219,516		$	(5,560,512	)	$	3,771,543
Amortization expense		-			-			-			(169,533	)		(169,533	)
Additions		-			628,644			-			-			628,644
Impairment (1)		-			-			(27,928	)		-			(27,928	)
Foreign currency translation adjustments		(38,403	)		(148,774	)		263			118,969			(67,945	)
Balance as of March 31, 2026	$	1,625,104		$	7,928,902		$	191,851		$	(5,611,076	)	$	4,134,781

Weighted average remaining amortization period at March 31, 2026		14.9			4.1

(1)

The impairment relates to a web domain no longer used.

SCHEDULE OF ACCUMULATED AMORTIZATION OF INTANGIBLE ASSETS

Accumulated amortization of intangible assets consists of the following:

	Licensing Agreements (Finite)			Software Licenses (Finite)			Accumulated Amortization
Balance as of January 1, 2026	$	415,879		$	5,144,633		$	5,560,512
Amortization expense		20,748			148,785			169,533
Foreign currency translation adjustment		(10,036	)		(108,933	)		(118,969	)
Balance as of March 31, 2026	$	426,591		$	5,184,485		$	5,611,076

SCHEDULE OF ESTIMATED AGGREGATE AMORTIZATION EXPENSE OF INTANGIBLE ASSETS

Estimated aggregate amortization expense of intangible assets for the next five years and thereafter is as follows:

For the Years Ending December 31,	Total
2026 (remaining period)	$	579,798
2027		844,076
2028		820,290
2029		476,041
2030		375,409
Thereafter		847,317
	$	3,942,931

RELATED PARTY TRANSACTIONS

3 Months Ended

Mar. 31, 2026

RELATED PARTY TRANSACTIONS

NOTE 6 – RELATED PARTY TRANSACTIONS

Related Party Revenue and Receivable - Pimax Innovation Co. Limited

In February 2026, the Company recorded approximately $11,000 worth of gaming revenues with Pimax Innovation Co. Limited, an affiliate of a significant minority shareholder of the Company. As of March 31, 2026, the Company had a receivable balance of approximately $6,000, which was recorded in accounts receivable, net on the accompanying condensed consolidated balance sheet.

Other Related Party Transactions – Driven Lifestyle Group LLC

The Company had other related party payables outstanding as of March 31, 2026 and December 31, 2025. Specifically, the Company owed approximately $3,000 to its related parties as a related party payable as of March 31, 2026 and December 31, 2025. During each of the three months ended March 31, 2026 and 2025, approximately $0.0 million and $0.1 million was paid to related parties in settlement of related party payables, respectively.

Motorsport Games Inc. and Subsidiaries
Notes to Unaudited Condensed Consolidated Financial Statements

Backoffice Services Agreement

The Company previously entered into a Backoffice Services Agreement with Driven Lifestyle for rent, development and other services to support the Company’s business functions, which was amended periodically to reduce scope, and ultimately terminated on December 31, 2025.

For the three months ended March 31, 2026 and March 31, 2025, the Company incurred $0 and $37,500, respectively, in fees in connection with the Revised Backoffice Services Agreement, which is presented in general and administrative expenses within the condensed consolidated statements of operations.

On April 22, 2026, the Company entered into a Share Repurchase Agreement with Driven Lifestyle. See Note 12 – Subsequent Events for additional information.

The 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.

SCHEDULE OF ESTIMATED AGGREGATE AMORTIZATION EXPENSE OF INTANGIBLE ASSETS (Details) - Finite-Lived Intangible Assets [Member]	Mar. 31, 2026 USD ($)
Impairment Effects on Earnings Per Share [Line Items]
2026 (remaining period)	$ 579,798
2027	844,076
2028	820,290
2029	476,041
2030	375,409
Thereafter	847,317
Estimated aggregate amortization expense	$ 3,942,931

SUBSEQUENT EVENTS

3 Months Ended

Mar. 31, 2026

Subsequent Events [Abstract]

SUBSEQUENT EVENTS

NOTE 12 - SUBSEQUENT EVENTS

The Company evaluates subsequent events and transactions that occur after the balance sheet date up to the date that the unaudited condensed consolidated financial statements were issued.

On April 22, 2026, the Company entered into a Share Repurchase Agreement (the “Agreement”) with Driven Lifestyle, pursuant to which the Company purchased 904,395 shares of the Company’s Class A Common Stock held by Driven Lifestyle. The Agreement provides for the Shares to be purchased at a price of $4.11, which was equal to the average closing price of the Class A Common Stock as reported by the Nasdaq Capital Market for the five trading days immediately preceding the signing of the Agreement. Pursuant to this Agreement, all shares of the Company’s Class B Common were cancelled.

Pursuant to the Agreement, Driven Lifestyle approved certain amendments to the Company’s Charter as follows:

	●	The Company reserves the right to amend, alter, change or repeal any provision contained in the Certificate of Incorporation in the manner now or hereafter prescribed in the Certificate of Incorporation, and by the laws of the State of Delaware, and all rights conferred upon stockholders in the Certificate of Incorporation, as so amended, are granted subject to this reservation, which consent shall be reasonably satisfactory to the Company.

	●	The Bylaws may be altered, amended or repealed, or new bylaws adopted, by the Board of Directors or a simple majority of all of the then outstanding shares of the capital stock of the Company entitled to vote generally in the election of directors, which consent shall be reasonably satisfactory to the Company; and

	●	Any action required or permitted to be taken by the stockholders of the Company must be effected at a duly called annual or special meeting of stockholders of the Company and may not be effected by any consent in writing by such stockholders, which consent shall be reasonably satisfactory to the Company.

The Bylaws were amended as follows:

	●	The Bylaws may be altered, amended or repealed, or new bylaws adopted, by the Board of Directors or a simple majority of all of the then outstanding shares of the Company’s capital stock entitled to vote generally in the election of directors, which consent shall be reasonably satisfactory to the Company; and

	●	The Bylaws will be amended to provide that any action required or permitted to be taken by the Company’s stockholders must be effected at a duly called annual or special meeting of stockholders of the Company and may not be effected by any consent in writing by such stockholders.

At the Company’s 2026 Annual Meeting of Stockholders held on April 23, 2026 (the “Annual Meeting”), the Company’s stockholders approved, among other matters, the following:

	●	The issuance of shares of Class A common stock upon the exercise of the Series A Warrants, Series B Warrants and Placement Agent Warrants issued in connection with the Company’s July 26, 2024 registered direct offering. As a result of such stockholder approval, the foregoing warrants became exercisable on April 23, 2026.

	●	An amendment (the “Plan Amendment”) to the Company’s Amended and Restated 2021 Equity Incentive Plan to increase the number of shares of Class A common stock available for issuance under the plan from 100,000 shares to 600,000 shares.

In May 2026, Citibank extended the maturity date of the Credit Agreement to February 20, 2028.

SCHEDULE OF CALCULATION WEIGHTED AVERAGE DILUTIVE COMMON SHARES (Details) (Parenthetical)	Mar. 31, 2026 $ / shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Weighted average exercise price for anti-dilutive options	$ 295.65
Minimum [Member] \| Prefunded Warrant [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise price	21.74
Maximum [Member] \| Prefunded Warrant [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise price	$ 29.38

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025	Feb. 28, 2026	Dec. 31, 2025
Related Party Transaction [Line Items]
Accounts receivable, net	$ 2,266,502			$ 2,243,619
Repayments of related party debt	0.0	$ 100,000
New Services Agreement [Member]
Related Party Transaction [Line Items]
Rent per month	0	$ 37,500
Pimax Innovation Co Limited [Member]
Related Party Transaction [Line Items]
Assets held related party			$ 11,000
Accounts receivable, net	6,000
Related Party [Member]
Related Party Transaction [Line Items]
Other liabilities	$ 3,000			$ 3,000

Amount of liabilities classified as other.

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

STOCKHOLDERS’ EQUITY

3 Months Ended

Mar. 31, 2026

Equity [Abstract]

STOCKHOLDERS’ EQUITY

NOTE 7 – STOCKHOLDERS’ EQUITY

Class A and B Common Stock

As of March 31, 2026, the Company had 5,078,450 shares of Class A common stock and 700,000 shares of Class B common stock outstanding. Holders of Class A and Class B common stock are entitled to one vote and ten votes, respectively, for each share held on all matters submitted to a vote of stockholders.

On April 23, 2026, all shares of Class B common stock outstanding were canceled. See Note 12 – Subsequent Events for additional information.

Warrants

The Company had the following warrants outstanding as of March 31, 2026 and December 31, 2025:

SCHEDULE OF WARRANTS OUTSTANDING

	Offering Date	Warrants Issued		Warrant Strike Price		Warrant Term (in years)
Registered direct offering 1	February 1, 2023		10,981	$	26.75	5.0
Registered direct offering 2	February 2, 2023		8,662	$	29.38	5.0
Registered direct offering 3	February 3, 2023		13,931	$	21.74	5.0
Series A	July 26, 2024		460,830	$	2.17	5.5 (a)
Series B	July 26, 2024		460,830	$	2.17	1.5 (a)
Placement Agent	July 26, 2024		27,650	$	2.17	(a)

(a)

Motorsport Games Inc. and Subsidiaries
Notes to Unaudited Condensed Consolidated Financial Statements

As of March 31, 2026 and December 31, 2025, the February 2023 warrants were assessed to have a fair value of approximately $27,000 and $9,000, respectively, and deemed to be liability-classified awards, which were recorded within warrants and stock option liability on the condensed consolidated balance sheets.

Based on the continued vote against approval to permit holders to exercise the warrants, the Series A, Series B and Placement Agent Warrants are deemed to be liability-classified awards with an immaterial balance as of March 31, 2026. On April 23, 2026, the Series A, Series B and Placement Agent Warrants were approved by stockholders. See Note 12 – Subsequent Events for additional information.

Common Stock and Pre Funded Warrant

On April 11, 2025, the Company entered into a securities purchase agreement with several institutional and accredited investors for the issuance and sale in the Private Placement of the following securities for aggregate gross proceeds of approximately $2.5 million: (i) 1,894,892 shares of the Company’s Class A common stock, par value $0.0001 and (ii) the Pre-Funded Warrant to purchase up to 377,836 shares of Class A Common Stock at an exercise price of $0.0001 per share (“the Pre-Funded Warrant”). The purchase price for one share of Class A Common Stock was $1.10 and the purchase price for one pre-funded warrant was $1.0999 per share. The Company received net proceeds of approximately $2.35 million from the Private Placement, after deducting offering expenses paid by the Company. As of March 31, 2026, the Pre-Funded Warrant has not been exercised.

The entire disclosure for equity.

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Related party expenses, Revenues

SEGMENT REPORTING (Details Narrative) - Segment	3 Months Ended
SEGMENT REPORTING (Details Narrative) - Segment	Mar. 31, 2026	Mar. 31, 2025
Segment Reporting [Abstract]
Number of reportable segments	2	2

Condensed Consolidated Statements of Operations (Unaudited) (Parenthetical) - USD ($)

3 Months Ended

Mar. 31, 2026

Mar. 31, 2025

^[1]

$ 4,031,289

$ 1,758,453

^[2]

1,698,631

1,168,482

Selling and Marketing Expenses [Member]

Related party expenses, Revenues

11,000

$ 0

$ 37,500

[1]	Includes related party revenues of $11,000 and $0 for the three months ended March 31, 2026 and 2025, respectively.
[2]	Includes related party expenses of $0 and $37,500 for the three months ended March 31, 2026 and 2025, respectively.

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

Commitments and Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENCIES

3 Months Ended

Mar. 31, 2026

COMMITMENTS AND CONTINGENCIES

NOTE 9 – COMMITMENTS AND CONTINGENCIES

Litigation

The Company is involved in various routine legal proceedings incidental to the ordinary course of its business. The Company believes that the outcome of all pending legal proceedings in the aggregate is not reasonably likely to have a material adverse effect on the Company’s business, prospects, results of operations, financial condition and/or cash flows, except as otherwise disclosed below. In light of the uncertainties involved in legal proceedings generally, the ultimate outcome of a particular matter could be material to the Company’s operating results for a particular period depending on, among other things, the size of the loss or the nature of the liability imposed and the level of the Company’s income for that particular period. Litigation or other legal proceedings, with or without merit, is unpredictable and generally expensive and time consuming and, even if resolved in the Company’s favor, is likely to divert significant resources from the Company’s core business, including distracting its management personnel from their normal responsibilities.

Certain conditions may exist as of the date the condensed consolidated financial statements are issued, which may result in a loss to the Company, but which will only be resolved when one or more future events occur or fail to occur. The Company assesses such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company, or unasserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or unasserted claims, as well as the perceived merits of the amount of relief sought or expected to be sought therein.

If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s condensed consolidated financial statements. If the assessment indicates that a potential material loss contingency is not probable, but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability and an estimate of the range of possible losses, if determinable and material, would be disclosed. The Company recognizes legal costs associated with loss contingencies in the period incurred.

Loss contingencies considered remote are generally not disclosed, unless they involve guarantees, in which case the guarantees would be disclosed. There can be no assurance that such matters will not materially and adversely affect the Company’s business, financial position, and results of operations or cash flows.

Motorsport Games Inc. and Subsidiaries

Notes to Unaudited Condensed Consolidated Financial Statements

Commitments

On January 25, 2021, the Company entered into an amendment (the “Le Mans Amendment”) to the Le Mans Esports Series Ltd joint venture agreement, which resulted in an increase of the Company’s ownership interest in the Le Mans Esports Series Ltd joint venture from 45% to 51%. Additionally, through certain multi-year licensing agreements that were entered into in connection with the Le Mans Amendment, the Company secured the rights to be the exclusive video game developer and publisher for the 24 Hours of Le Mans race and the WEC, as well as the rights to create and organize esports leagues and events for the 24 Hours of Le Mans race, the WEC and the 24 Hours of Le Mans Virtual event. In exchange for certain of these license rights, the Company agreed to fund up to €8,000,000 (approximately $9,175,000 USD as of March 31, 2026) as needed for development of the video game products, which has been fully funded as of March 31, 2026. The Company is obligated to pay ACO an annual royalty payment of €250,000 beginning from the time of the launch of the first video game product and continuing through each anniversary thereof for the term of the license. Further, pursuant to the Le Mans Amendment, the Company has a right to priority distribution of profits to recoup the additional funding and royalty payments made by the Company under the Le Mans Gaming License. See Note 3 – Intangible Assets for additional information.

Epic License Agreement

On August 11, 2020, the Company entered into a licensing agreement with Epic Games International (“Epic”) for worldwide licensing rights to Epic’s proprietary computer program known as the Unreal Engine 4. Pursuant to the agreement, upon payment of the initial license fee described below, the Company was granted a nonexclusive, non-transferable and terminable license to develop, market and sublicense (under limited circumstances and subject to conditions of the agreement) certain products using the Unreal Engine 4 for its games.

The Company will pay Epic a license fee royalty payment equal to 5% of product revenue, as defined in the licensing agreement. During the three months ended March 31, 2026 and 2025, Epic earned royalties of approximately $5,000 and $4,000, respectively, under the agreement. Pursuant to the terms of the agreement, the Company has the right to actively develop new or existing authorized products during a 5-year period, which ended on August 11, 2025.

SCHEDULE OF CALCULATED BASIC AND DILUTED NET INCOME PER COMMON SHARE (Details) - USD ($)

3 Months Ended

Mar. 31, 2026

Mar. 31, 2025

Share-Based Payment Arrangement [Abstract]

Net income attributable to Motorsport Games Inc.

$ 315,827

$ 1,041,058

Weighted average Class A common shares outstanding – basic

^[1]

5,456,286

3,183,558

Assumed exercise of stock options, treasury stock method

26,172

Weighted average dilutive potential common shares

26,172

Weighted average Class A common shares outstanding - diluted

5,482,458

3,183,558

Net income per Class A common share - basic

$ 0.06

$ 0.33

Net income per Class A common share - diluted

$ 0.06

$ 0.33

[1]	Includes 377,836 and 0 in prefunded warrants for the three months ended March 31, 2026 and 2025, respectively.

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2026
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. In management’s opinion, such statements include all adjustments (consisting only of normal recurring items) which are considered necessary for a fair statement of the Company’s unaudited condensed consolidated financial statements as of March 31, 2026 and for the three months ended March 31, 2026. The Company’s results of operations for the three months ended March 31, 2026 are not necessarily indicative of the operating results for the full year ending December 31, 2026 or any other period. These unaudited condensed consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements and related disclosures as of December 31, 2025 and 2024 and for the years then ended which are included in the 2025 Form 10-K.
Use of Estimates	Use of Estimates The preparation of condensed consolidated 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 disclosures of contingent assets and liabilities at the date of the condensed consolidated financial statements and the reported amounts of revenue and expenses during the reporting period. Motorsport Games Inc. and Subsidiaries Notes to Unaudited Condensed Consolidated Financial Statements The Company’s significant estimates used in these condensed consolidated financial statements include, but are not limited to, revenue recognition criteria, offering periods for deferred net revenue, valuation allowance of deferred income taxes, valuation of warrants and stock option liability, and stock-based compensation valuation. Certain of the Company’s estimates could be affected by external conditions, including those unique to the Company and general economic conditions. It is reasonably possible that these external factors could have an effect on the Company’s estimates and may cause actual results to differ from those estimates.
Revisions and Reclassifications	Revisions and Reclassifications Certain reclassifications of prior period amounts have been made to conform to the presentation of these condensed consolidated financial statements. Deferred revenue is now separately presented from accrued expenses and other current liabilities on the accompanying condensed consolidated statements of cash flows. In addition, the Company has revised the statement of cash flow for the three months ended March 31, 2025 to revise the presentation of net cash used in financing activities to include payment on notes payable that was previously included in cash from operating activities. As a result, net cash provided by operating activities and used in financing activities increased by $0.2 million during the three months ended March 31, 2025. These reclassifications had no effect on the prior period’s results of operations.
Recently Issued Accounting Standards	Recently Issued Accounting Standards As an emerging growth company (“EGC”), the Jumpstart Our Business Startups Act (“JOBS Act”) allows the Company to delay adoption of new or revised accounting pronouncements applicable to public companies until such pronouncements are applicable to private companies. The Company has elected to use this extended transition period under the JOBS Act until such time as the Company is no longer considered to be an EGC. The adoption dates discussed below reflect this election. On January 1, 2025, the Company adopted ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. This standard improves the transparency of income tax disclosures by requiring consistent categories and greater disaggregation of information in the effective tax rate reconciliation and income taxes paid disaggregated by jurisdiction. It also includes certain other amendments to improve the effectiveness of income tax disclosures. This adoption did not have a material impact on the condensed consolidated financial statements. On January 1, 2026, the Company prospectively adopted ASU No. 2025-05, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets (“ASU 2025-05), which introduced a practical expedient to simplify how entities estimate credit losses on short-term receivables and contract assets under the Current Expected Credit Losses model. The adoption of ASU 2025-05 did not have a material impact on the condensed consolidated financial statements. In November 2024, the FASB issued ASU No. 2024-03, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses (“ASU 2024-03”). The guidance requires disaggregated information about certain income statement expense line items on an annual and interim basis. This guidance will be effective for annual periods beginning with the year ending December 31, 2027 and for interim periods thereafter. The new standard permits early adoption and can be applied prospectively or retrospectively. The Company is currently evaluating the timing and method of its adoption of ASU 2024-03. In September 2025, the FASB issued ASU No. 2025-06, Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software (“ASU 2025-06”), which modernizes the accounting for internal-use software. ASU 2025-06 removes all references to software development stages and requires capitalization of software costs when management has committed to the software project and it is probable the software will be completed and perform its intended use. ASU 2025-06 will be effective for the Company’s interim and annual 2028 reporting periods, with early adoption permitted. The Company is currently evaluating the timing and method of its adoption of ASU 2025-06. In December 2025, the FASB issued ASU No. 2025-11, Interim Reporting (Topic 270): Narrow-Scope Improvements (“ASU 2025-11”), which clarifies interim disclosure requirements and the applicability of Topic 270. The guidance will be effective for interim periods beginning January 1, 2028. Early adoption is permitted. Upon adoption, the guidance can be applied prospectively or retrospectively. The Company does not expect the adoption of ASU 2025-11 to have a material impact on its condensed consolidated financial statements.
Significant Accounting Policies	Significant Accounting Policies There have been no material changes to the significant accounting policies disclosed in the audited consolidated financial statements for the year ended December 31, 2025, as included in the 2025 Form 10-K. Motorsport Games Inc. and Subsidiaries Notes to Unaudited Condensed Consolidated Financial Statements

Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles.

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Total Sales and Marketing Expenses

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Mar. 31, 2026
Insider Trading Arrangements [Line Items]
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

SCHEDULE OF SEGMENT REPORTING INFORMATION (Details) - USD ($)

3 Months Ended

Mar. 31, 2026

Mar. 31, 2025

Dec. 31, 2025

Segment Reporting [Line Items]

Total Revenues

^[1]

$ 4,031,289

$ 1,758,453

Total Cost of Revenues

517,137

465,386

Total Gross Profit

3,514,152

1,293,067

210,319

97,701

Total Development Expenses

514,337

601,953

Total General and Administrative Expenses

^[2]

1,698,631

1,168,482

Total Depreciation and Amortization

27,928

^[3]

6,516

18,126

Total Income (Loss) From Operations

1,056,421

(93,195)

Total Assets

13,880,041

$ 11,968,066

Gaming [Member]

Segment Reporting [Line Items]

Total Revenues

4,031,289

1,758,453

Total Cost of Revenues

494,125

446,941

Total Gross Profit

3,537,164

1,311,512

Total Sales and Marketing Expenses

210,319

97,701

Total Development Expenses

514,337

601,953

Total General and Administrative Expenses

1,698,631

1,163,226

Total Depreciation and Amortization

27,928

4,213

11,951

Total Income (Loss) From Operations

1,081,735

(71,719)

Total Assets

12,372,640

10,424,054

Esports [Member]

Segment Reporting [Line Items]

Total Revenues

Total Cost of Revenues

23,012

18,445

Total Gross Profit

(23,012)

(18,445)

Total Sales and Marketing Expenses

Total Development Expenses

Total General and Administrative Expenses

5,256

Total Depreciation and Amortization

2,303

6,175

Total Income (Loss) From Operations

(25,314)

$ (21,476)

Total Assets

$ 1,507,401

$ 1,544,012

[1]	Includes related party revenues of $11,000 and $0 for the three months ended March 31, 2026 and 2025, respectively.
[2]	Includes related party expenses of $0 and $37,500 for the three months ended March 31, 2026 and 2025, respectively.
[3]	The impairment relates to a web domain no longer used.

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Mar. 31, 2026	Dec. 31, 2025
Current assets:
Cash and cash equivalents	$ 5,859,299	$ 4,993,390
Accounts receivable, net	2,266,502	2,243,619
Prepaid expenses and other current assets	938,588	350,487
Total Current Assets	9,064,389	7,587,496
Property and equipment, net	47,285	32,853
Operating lease right of use assets	14,089	22,710
Deferred tax asset	492,934	492,934
Other non-current assets	126,563	60,530
Intangible assets, net	4,134,781	3,771,543
Total Assets	13,880,041	11,968,066
Current liabilities:
Accounts payable	1,182,005	918,280
Accrued expenses and other current liabilities	1,461,734	1,293,206
Deferred revenue	899,232	1,133,382
Operating lease liabilities	8,724	17,575
Total Current Liabilities	3,908,863	3,365,814
Deferred tax liability	222,833	222,833
Warrants and stock option liability	1,191,521	798,188
Total Liabilities	5,323,217	4,386,835
Commitments and contingencies (Note 9)
Stockholders’ Equity
Preferred stock, $0.0001 par value; authorized 1,000,000 shares; none issued and outstanding as of March 31, 2026 and December 31, 2025
Additional paid-in capital	95,213,629	95,213,629
Accumulated deficit	(84,546,074)	(84,861,901)
Accumulated other comprehensive loss	(3,617,134)	(3,576,620)
Total Stockholders’ Equity Attributable to Motorsport Games Inc.	7,050,995	6,775,682
Non-controlling interest	1,505,829	805,549
Total Stockholders’ Equity	8,556,824	7,581,231
Total Liabilities and Stockholders’ Equity	13,880,041	11,968,066
Common Class A [Member]
Stockholders’ Equity
Common stock	504	504
Common Class B [Member]
Stockholders’ Equity
Common stock	70	70
Related Party [Member]
Current liabilities:
Due to related parties	3,481	3,371
Note payable	$ 353,687

LINE OF CREDIT (Details Narrative) - Citibank [Member] - USD ($)		1 Months Ended
	Feb. 20, 2026	May 31, 2026
Line of Credit Facility [Line Items]
Maximum revolving line of credit	$ 3,000,000.0
Interest rate	2.25%
Principal amount	$ 3,000,000.0
Maturity date	Feb. 20, 2027
Line of credit conversion ratio, description	The Credit Agreement includes certain affirmative covenants related to conducting our business and maintaining certain levels of cash flow and fixed charges, including a requirement to maintain a Fixed Charge Coverage Ratio (as defined in the Credit Agreement) in excess of 1.200 to 1.000 and a Cash Flow Leverage Ratio (as such term is defined in the Credit Agreement) not in excess of 2.500 to 1.000. The Credit Agreement also contains negative covenants including prohibitions on the creation or existence of any liens or security interests on our assets. The Credit Agreement also contains events of default, including failure to make payments under the Note or any related documents, failure to comply with covenants, obligations or conditions contained in the Note or any related document, defaults under other loans, extension of credit or security agreement and any change in our ownership of twenty five percent (25%) or more of our common stock. The occurrence of an event of default can result in the exercise of remedies including an increase in the applicable rate of interest by 3.00% and declaration that all outstanding amounts owed under the Citibank Promissory Note immediately become due and payable.
Line of credit	$ 0
Subsequent Event [Member]
Line of Credit Facility [Line Items]
Maturity date		Feb. 20, 2028
Interest Rate Floor [Member]
Line of Credit Facility [Line Items]
Interest rate	0.75%

Pay vs Performance Disclosure - USD ($)	3 Months Ended
Pay vs Performance Disclosure - USD ($)	Mar. 31, 2026	Mar. 31, 2025
Pay vs Performance Disclosure [Table]
Net Income (Loss)	$ 315,827	$ 1,041,058

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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BUSINESS ORGANIZATION, NATURE OF OPERATIONS, AND RISKS AND UNCERTAINTIES (Details Narrative) - USD ($)			1 Months Ended	3 Months Ended
	Apr. 22, 2026	Feb. 20, 2026	May 31, 2026	Mar. 31, 2026	Mar. 31, 2025	Apr. 30, 2026	Dec. 31, 2025
Subsequent Event [Line Items]
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest				$ 951,573	$ 1,022,613
Cash Provided by (Used in) Operating Activity, Including Discontinued Operation				1,649,847	$ 376,802
Retained Earnings (Accumulated Deficit)				84,546,074			$ 84,861,901
[custom:WorkingCapitalDeficit-0]				5,200,000
Cash and Cash Equivalent				5,859,299			$ 4,993,390
[custom:DecreaseInAverageNetCash]				$ 500,000
Citibank [Member]
Subsequent Event [Line Items]
Maturity date		Feb. 20, 2027
Subsequent Event [Member] \| Citibank [Member]
Subsequent Event [Line Items]
Maturity date			Feb. 20, 2028
Subsequent Event [Member] \| Driven Lifestyle Group LLC [Member]
Subsequent Event [Line Items]
Cash and Cash Equivalent						$ 3,800,000
Stock Repurchased During Period, Value	$ 3,700,000
Bank loans	$ 1,200,000

SCHEDULE OF FAIR VALUE ASSUMPTION (Details) - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2026	Dec. 31, 2025
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Risk-free interest rate	3.92%	3.73%
Expected volatility, minimum	90.00%	90.00%
Expected volatility, maximum	160.00%	160.00%
Weighted-average volatility	114.00%	115.00%
Weighted-average grant date fair value per share	$ 3.58	$ 2.73
Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected term	4 years	4 years
Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected term	5 years 3 months 18 days	5 years 5 months 23 days

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

SCHEDULE OF WARRANTS OUTSTANDING

STOCKHOLDERS’ EQUITY (Tables)

3 Months Ended

Mar. 31, 2026

Equity [Abstract]

The Company had the following warrants outstanding as of March 31, 2026 and December 31, 2025:

SCHEDULE OF WARRANTS OUTSTANDING

	Offering Date	Warrants Issued		Warrant Strike Price		Warrant Term (in years)
Registered direct offering 1	February 1, 2023		10,981	$	26.75	5.0
Registered direct offering 2	February 2, 2023		8,662	$	29.38	5.0
Registered direct offering 3	February 3, 2023		13,931	$	21.74	5.0
Series A	July 26, 2024		460,830	$	2.17	5.5 (a)
Series B	July 26, 2024		460,830	$	2.17	1.5 (a)
Placement Agent	July 26, 2024		27,650	$	2.17	(a)

(a)

BUSINESS ORGANIZATION, NATURE OF OPERATIONS, AND RISKS AND UNCERTAINTIES

3 Months Ended

Mar. 31, 2026

Accounting Policies [Abstract]

BUSINESS ORGANIZATION, NATURE OF OPERATIONS, AND RISKS AND UNCERTAINTIES

NOTE 1 - BUSINESS ORGANIZATION, NATURE OF OPERATIONS, AND RISKS AND UNCERTAINTIES

Organization and Operations

Motorsport Gaming US LLC (“Motorsport Gaming”) was established as a limited liability company on August 2, 2018 under the laws of the State of Florida. On January 8, 2021, Motorsport Gaming converted into a Delaware corporation pursuant to a statutory conversion and changed its name to Motorsport Games Inc. (“Motorsport Games” or the “Company”). Upon effecting the corporate conversion on January 8, 2021, Motorsport Games now holds all the property and assets of Motorsport Gaming, and all of the debts and obligations of Motorsport Gaming were assumed by Motorsport Games by operation of law upon such corporate conversion.

Liquidity

The Company had net income of $1.0 million and generated cash flows from operations of $1.6 million for the three months ended March 31, 2026. As of March 31, 2026, the Company had an accumulated deficit of $84.5 million, working capital of $5.2 million, and cash and cash equivalents of $5.9 million, which decreased to $3.8 million as of April 30, 2026, due primarily to the Company’s $3.7 million repurchase of its shares from Driven Lifestyle Group LLC on April 22, 2026, partially offset by a $1.2 million drawdown from a business loan agreement with Citibank, N.A. and cash inflows from operations. In May 2026, Citibank, N.A. extended the maturity date of the business loan agreement to February 20, 2028. Refer to Note 12 – Subsequent Events for additional information.

For the three months ended March 31, 2026, the Company generated an average positive cash flow from operations of approximately $0.5 million per month that was primarily due to increased profitability and the capitalization of internally-developed software. As such, the Company expects that its cash on hand and cash to be generated from operations will fund its operations for at least one year from the date the condensed consolidated financial statements are issued.

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)

3 Months Ended

Mar. 31, 2026

Payables and Accruals [Abstract]

SCHEDULE OF ACCRUED EXPENSES

Accrued expenses and other current liabilities consisted of the following:

SCHEDULE OF ACCRUED EXPENSES

	March 31, 2026		December 31, 2025
Accrued royalties	$	400,640	$	366,677
Accrued professional fees		129,371		60,421
Accrued development costs		95,460		93,145
Accrued taxes		156,302		122,633
Accrued payroll		593,561		570,123
Accrued other		86,400		80,207
Total	$	1,461,734	$	1,293,206

SEGMENT REPORTING

3 Months Ended

Mar. 31, 2026

Segment Reporting [Abstract]

SEGMENT REPORTING

NOTE 11 – SEGMENT REPORTING

The Company’s principal operating segments coincide with the types of products and services sold by the Company. The products and services from which revenues are derived are consistent with the reporting structure of the Company’s internal organization. The Company’s two reportable segments for the three months ended March 31, 2026 and 2025 were (i) the development and publishing of interactive racing video games, entertainment content and services (the “Gaming segment”); and (ii) the organization and facilitation of esports tournaments, competitions and events for the Company’s licensed racing games as well as on behalf of third-party video game racing series and other video game publishers (the “esports segment”). The Company’s Chief Operating Decision Maker (“CODM”) has been identified as the Company’s Chief Executive Officer, who reviews operating results to make decisions about allocating resources and assessing performance for the entire Company. Segment information is presented based upon the Company’s management organization structure as of March 31, 2026 and the distinctive nature of each segment. Future changes to this internal financial structure may result in changes to the reportable segments disclosed. There are no inter-segment revenue transactions and, therefore, revenues are only to external customers. As the Company primarily generates its revenues from customers in the United States, no geographical segments are presented.

Segment operating profit is determined based upon internal performance measures used by the CODM. The Company derives the segment results from its internal management reporting system. The accounting policies the Company uses to derive reportable segment results are the same as those used for external reporting purposes. Management measures the performance of each reportable segment based upon several metrics, including net revenues, gross profit and operating income/ loss. Management uses these results to evaluate the performance of, and to assign resources to, each of the reportable segments. The Company manages certain operating expenses separately at the corporate level and does not allocate such expenses to the segments. Segment income from operations excludes interest income/expense and other income or expenses and income taxes according to how a particular reportable segment’s management is measured.

Motorsport Games Inc. and Subsidiaries

Notes to Unaudited Condensed Consolidated Financial Statements

Segment information available with respect to these reportable business segments was as follows:

	2026			2025
	For the Three Months Ended March 31,
	2026			2025
Revenues:
Gaming	$	4,031,289		$	1,758,453
Esports		-			-
Total Revenues	$	4,031,289		$	1,758,453

Cost of Revenues:
Gaming	$	494,125		$	446,941
Esports		23,012			18,445
Total Cost of Revenues	$	517,137		$	465,386

Gross Profit (Loss):
Gaming	$	3,537,164		$	1,311,512
Esports		(23,012	)		(18,445	)
Total Gross Profit	$	3,514,152		$	1,293,067

Sales and Marketing Expenses:
Gaming	$	210,319		$	97,701
Esports		-			-
Total Sales and Marketing Expenses	$	210,319		$	97,701

Development Expenses:
Gaming	$	514,337		$	601,953
Esports		-			-
Total Development Expenses	$	514,337		$	601,953

General and Administrative Expenses:
Gaming	$	1,698,631		$	1,163,226
Esports		-			5,256
Total General and Administrative Expenses	$	1,698,631		$	1,168,482

Impairment of Intangible Assets:
Gaming	$	27,928		$	-
Esports		-			-
Total Impairment of Intangible Assets	$	27,928		$	-

Depreciation and Amortization:
Gaming	$	4,213		$	11,951
Esports		2,303			6,175
Total Depreciation and Amortization	$	6,516		$	18,126

Income (Loss) From Operations
Gaming	$	1,081,735		$	(71,719	)
Esports		(25,314	)		(21,476	)
Total Income (Loss) From Operations	$	1,056,421		$	(93,195	)

	March 31, 2026		December 31, 2025
Total Assets:
Gaming	$	12,372,640	$	10,424,054
Esports		1,507,401		1,544,012
Total Assets	$	13,880,041	$	11,968,066

Motorsport Games Inc. and Subsidiaries

Notes to Unaudited Condensed Consolidated Financial Statements

The entire disclosure for segment reporting.

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CONCENTRATIONS

3 Months Ended

Mar. 31, 2026

Risks and Uncertainties [Abstract]

CONCENTRATIONS

NOTE 10 – CONCENTRATIONS

Customer Concentrations

The following table sets forth information as to each customer that accounted for 10% or more of the Company’s revenues for the following periods:

SCHEDULE OF CONCENTRATIONS

	Three Months Ended March 31,
Customer	2026			2025
Customer A		52.9	%		74.9	%
Customer B		20.4	%		10.6	%
Customer C		10.4	%		-*	%
Total		83.7	%		85.5	%

Motorsport Games Inc. and Subsidiaries

Notes to Unaudited Condensed Consolidated Financial Statements

The following table sets forth information as to each customer that accounted for 10% or more of the Company’s trade accounts receivable as of:

Customer	March 31, 2026			December 31, 2025
Customer A		40.7	%		46.9	%
Customer B		35.7	%		29.5	%
Customer C		12.1	%		11.8	%
Customer D		10.2	%		10.2	%
Total		98.7	%		98.4	%

Supplier Concentrations

The following table sets forth information as to each supplier that accounted for 10% or more of the Company’s cost of revenues for the following periods:

SCHEDULE OF CONCENTRATIONS

	Three Months Ended March 31,
Supplier	2026			2025
Supplier G		17.2	%		-*	%

*	Less than 10%.

A reduction in sales from or loss of these customers or supplier, in a significant amount, would have a material adverse effect on the Company’s results of operations and financial condition.

The entire disclosure for any concentrations existing at the date of the financial statements that make an entity vulnerable to a reasonably possible, near-term, severe impact. This disclosure informs financial statement users about the general nature of the risk associated with the concentration, and may indicate the percentage of concentration risk as of the balance sheet date.

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Condensed Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($)	Common Stock [Member] Common Class A [Member]	Common Stock [Member] Common Class B [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Parent [Member]	Noncontrolling Interest [Member]	Total
Balance at Dec. 31, 2024	$ 315	$ 70	$ 92,960,275	$ (91,789,968)	$ (674,434)	$ 496,258	$ 729,744	$ 1,226,002
Balance, shares at Dec. 31, 2024	3,183,558	700,000
Other comprehensive income (loss)					(888,880)	(888,880)	57,150	(831,730)
Net income (loss)				1,041,058		1,041,058	(18,445)	1,022,613
Balance at Mar. 31, 2025	$ 315	$ 70	92,960,275	(90,748,910)	(1,563,314)	648,436	768,449	1,416,885
Balance, shares at Mar. 31, 2025	3,183,558	700,000
Balance at Dec. 31, 2025	$ 504	$ 70	95,213,629	(84,861,901)	(3,576,620)	6,775,682	805,549	7,581,231
Balance, shares at Dec. 31, 2025	5,078,450	700,000
Other comprehensive income (loss)					(40,514)	(40,514)	64,534	24,020
Net income (loss)				315,827		315,827	635,746	951,573
Balance at Mar. 31, 2026	$ 504	$ 70	$ 95,213,629	$ (84,546,074)	$ (3,617,134)	$ 7,050,995	$ 1,505,829	$ 8,556,824
Balance, shares at Mar. 31, 2026	5,078,450	700,000

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

Amount of equity (deficit) attributable to parent and noncontrolling interest. Excludes temporary equity.

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SCHEDULE OF SEGMENT REPORTING INFORMATION

SEGMENT REPORTING (Tables)

3 Months Ended

Mar. 31, 2026

Segment Reporting [Abstract]

Segment information available with respect to these reportable business segments was as follows:

	2026			2025
	For the Three Months Ended March 31,
	2026			2025
Revenues:
Gaming	$	4,031,289		$	1,758,453
Esports		-			-
Total Revenues	$	4,031,289		$	1,758,453

Cost of Revenues:
Gaming	$	494,125		$	446,941
Esports		23,012			18,445
Total Cost of Revenues	$	517,137		$	465,386

Gross Profit (Loss):
Gaming	$	3,537,164		$	1,311,512
Esports		(23,012	)		(18,445	)
Total Gross Profit	$	3,514,152		$	1,293,067

Sales and Marketing Expenses:
Gaming	$	210,319		$	97,701
Esports		-			-
Total Sales and Marketing Expenses	$	210,319		$	97,701

Development Expenses:
Gaming	$	514,337		$	601,953
Esports		-			-
Total Development Expenses	$	514,337		$	601,953

General and Administrative Expenses:
Gaming	$	1,698,631		$	1,163,226
Esports		-			5,256
Total General and Administrative Expenses	$	1,698,631		$	1,168,482

Impairment of Intangible Assets:
Gaming	$	27,928		$	-
Esports		-			-
Total Impairment of Intangible Assets	$	27,928		$	-

Depreciation and Amortization:
Gaming	$	4,213		$	11,951
Esports		2,303			6,175
Total Depreciation and Amortization	$	6,516		$	18,126

Income (Loss) From Operations
Gaming	$	1,081,735		$	(71,719	)
Esports		(25,314	)		(21,476	)
Total Income (Loss) From Operations	$	1,056,421		$	(93,195	)

	March 31, 2026		December 31, 2025
Total Assets:
Gaming	$	12,372,640	$	10,424,054
Esports		1,507,401		1,544,012
Total Assets	$	13,880,041	$	11,968,066

Tabular disclosure of segment reporting. Includes, but is not limited to, reconciliation of reportable segment amount to corresponding consolidated total.

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