General form of registration statement for all companies including face-amount certificate companies

NET INCOME PER SHARE (Details)

v3.21.2
NET INCOME PER SHARE (Details) - USD ($)
 3 Months Ended 4 Months Ended 5 Months Ended 12 Months Ended
Mar. 31, 2021
Mar. 31, 2020
Dec. 31, 2020
Dec. 31, 2020
Dec. 31, 2020
Dec. 31, 2019
Dec. 31, 2018
Net income attributable to common stockholders-basic              
Net income $ 6,258,699   $ (7,620,693) $ (7,620,693)      
Net income attributable to common stockholders - basic 6,246,558     (7,642,153)      
Net income attributable to common stockholders-diluted              
Net income 6,258,699   $ (7,620,693) $ (7,620,693)      
OLD PlayStudios, Inc.              
Net income attributable to common stockholders-basic              
Net income 5,918,000 $ 5,492,000     $ 12,807,000 [1],[2] $ 13,614,000 [1],[2] $ 2,822,000 [1],[2]
Income allocated to participating preferred stock (4,000,000) (3,838,000)     (6,822,000) (7,174,000) (5,087,000)
Net income attributable to common stockholders - basic 1,918,000 [3] 1,654,000 [3]     5,985,000 [4] 6,440,000 [4] 3,367,000 [4]
Net income attributable to common stockholders-diluted              
Net income 5,918,000 5,492,000     12,807,000 [1],[2] 13,614,000 [1],[2] 2,822,000 [1],[2]
Income allocated to participating preferred stock (3,819,000) (3,763,000)     (6,387,000) (6,945,000) (4,977,000)
Net income attributable to common stockholders - diluted $ 2,099,000 [3] $ 1,729,000 [3]     $ 6,420,000 [4] $ 6,669,000 [4] $ 3,477,000 [4]
Weighted average shares of common stock outstanding              
Basic weighted average shares of common stock outstanding 239,946 236,367     236,118,856 234,070,277 229,409,649
Dilutive effect of weighted average stock options 61,020 25,822     43,951,931 19,704,926 17,459,421
Dilutive weighted average shares of common stock outstanding 305,007 264,323     283,067,558 255,453,583 248,179,915
Net income attributable to common stockholders per share              
Basic $ 0.01 $ 0.01     $ 0.03 $ 0.03 $ 0.01
Diluted $ 0.01 $ 0.01     $ 0.02 $ 0.03 $ 0.01
OLD PlayStudios, Inc. | Series A              
Weighted average shares of common stock outstanding              
Dilutive effect of weighted average warrants 539 483     509,959 466,040 452,308
OLD PlayStudios, Inc. | Series B              
Weighted average shares of common stock outstanding              
Dilutive effect of weighted average warrants 1,167 715     930,400 579,050 469,189
OLD PlayStudios, Inc. | Series C-1              
Weighted average shares of common stock outstanding              
Dilutive effect of weighted average warrants 1,938 936     1,413,452 633,290 389,348
OLD PlayStudios, Inc. | Series C              
Weighted average shares of common stock outstanding              
Dilutive effect of weighted average warrants 397       142,960    
[1] As further discussed in Note 13, a related party held a noncontrolling interest in the Company’s subsidiary, International. As International incurred losses prior to the Company’s purchase of the noncontrolling interest in 2018 and losses of International were not allocable to the noncontrolling interest, net and comprehensive losses of International were not allocated to the noncontrolling interest.
[2] As further discussed in Note 13, a related party held a noncontrolling interest in the Company’s subsidiary, PlayStudios International Limited (“International”). As International incurred losses prior to the Company’s purchase of the noncontrolling interest in 2018 and losses of International were not allocable to the noncontrolling interest, net and comprehensive losses of International were not allocated to the noncontrolling interest.
[3] Refer to Note 17 for determination of net income attributable to common stockholders versus participating preferred stockholders.
[4] Refer to Note 15 for determination of net come attributable to common stockholders versus participating preferred stockholders, including discussion of deemed contributions related to the redemption of preferred NCI and the associated impact on 2018 net income attributable to common stockholders.