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Note 2 - Restatement of Previously Issued Financial Statements (Tables)

12 Months Ended

Dec. 31, 2020

Notes Tables

Schedule of Error Corrections and Prior Period Adjustments [Table Text Block]

		December 31, 2020
		As Previously
		Reported				Adjustments				As Restated
Balance Sheet
Cash and cash equivalents		$	43,543,778			$	1,122,194			$	44,665,972
Investments held in trust - special purpose acquisition company			-				138,716,226				138,716,226
Prepaid expenses			1,794,155				403,187				2,197,342
Total Current Assets			188,807,710				140,241,607				329,049,317
Investments			24,234,782				(4,786,263	)			19,448,519
Investments in unconsolidated affiliates			25,315,696				(4,401,800	)			20,913,896
Total Other Assets			272,337,903				(9,188,066	)			263,149,837
Total Assets			509,653,885				131,053,541				640,707,426
Accounts payable and accrued expenses			6,361,778				463,303				6,825,081
Deferred underwriting fee payable			-				4,759,615				4,759,615
Total Current Liabilities			28,647,331				5,222,918				33,870,249
Warrants liability			-				8,431,315				8,431,315
Total liabilities			100,459,787				13,654,233				114,114,020
Redeemable Noncontrolling interest			6,318,389				138,708,760				145,027,149
Accumulated deficit			(21,356,164	)			(21,309,452	)			(42,665,616	)
Total Stockholders' Equity (Deficit)		$	402,875,709			$	(21,309,452	)		$	381,566,257
Statement of Operations
Professional fees		$	3,530,278			$	656,563			$	4,186,841
General and administrative			6,283,582				312,290				6,595,872
Total Costs and Expenses			49,769,517				968,853				50,738,370
Net Loss from Operations			(4,026,054	)			(968,853	)			(4,994,907	)
Equity in income (loss) of unconsolidated affiliates			5,187,159				388,412				5,575,571
Unrealized (loss) gain on securities			(8,260,941	)			(2,138,991	)			(10,399,932	)
Gain on disposition of investments			5,701,909				12,298				5,714,207
Remeasurement of warrant liability			-				(217,582	)			(217,582	)
Income (Loss) Before Income Taxes			496,464				(2,924,716	)			(2,428,252	)
Noncontrolling interest in subsidiary (income) loss			(40,681	)			2,419,844				2,379,163
Net income (loss) Attributable to Common Stockholders			455,783				(504,872	)			(49,089	)
Basic and Diluted Net Loss per Share		$	0.02			$	(0.02	)		$	0.00
Statement of Cash Flows
Net income (loss)		$	496,464			$	(2,924,716	)		$	(2,428,252	)
Equity in earnings of unconsolidated affiliates			(5,187,159	)			(388,412	)			(5,575,571	)
Unrealized losses (gains) on securities			8,260,941				2,138,991				10,399,932
Remeasurement of warrant liability			-				217,582				217,582
Issuance costs related to warrant liability			-				509,899				509,899
Gain on disposition of investments			(5,701,909	)			(12,298	)			(5,714,207	)
Prepaid expenses			(353,930	)			(403,187	)			(757,117	)
Accounts payable and accrued expenses			276,806				463,306				740,112
Net Cash Provided by Operating Activities			5,573,281				(398,835	)			5,174,446
Purchase of Yellowstone warrants			(7,719,779	)			7,719,779				-
Investment in unconsolidated affiliates			(5,715,625	)			(284,375	)			(6,000,000	)
Proceeds from sales of investments			513,815,641				265,999,999				779,815,640
Purchase of investments			(488,315,757	)			(404,701,849	)			(893,017,606	)
Net Cash Used in Investing Activities			(38,133,518	)			(131,266,446	)			(169,399,964	)
Proceeds from issuance of stock within SPAC			-				135,988,980				135,988,980
Receipt of funds held as collateral			-				10,006,075				10,006,075
Offering costs within SPAC			-				(3,201,505	)			(3,201,505	)
Net Cash Provided by Financing Activities			60,012,252				142,793,550				202,805,802
Net Increase (Decrease) in Cash, Cash Equivalents, and Restricted Cash		$	27,452,015			$	11,128,269			$	38,580,284

X

- Definition

Tabular disclosure of prior period adjustments to previously issued financial statements including (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustments (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adjustments are made.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
-Section 50
-Paragraph 8
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