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KDOZF Kidoz

Document And Entity Information

Document And Entity Information - shares3 Months Ended
Mar. 31, 2021May 12, 2021
Document Information [Line Items]
Entity Registrant NameKIDOZ INC.
Entity Central Index Key0001318482
Trading Symbolkidz
Current Fiscal Year End Date--12-31
Entity Filer CategoryNon-accelerated Filer
Entity Current Reporting StatusYes
Entity Emerging Growth Companyfalse
Entity Small Businesstrue
Entity Interactive Data CurrentYes
Entity Common Stock, Shares Outstanding (in shares)131,354,989
Entity Shell Companyfalse
Document Type10-Q
Document Period End DateMar. 31,
2021
Document Fiscal Year Focus2021
Document Fiscal Period FocusQ1
Amendment Flagfalse
Title of 12(b) SecurityCommon Shares

Consolidated Balance Sheets (Cu

Consolidated Balance Sheets (Current Period Unaudited) - USD ($)Mar. 31, 2021Dec. 31, 2020
Current assets:
Cash $ 1,611,592 $ 1,226,045
Accounts receivable, less allowance for doubtful accounts $54,661 (December 31, 2020 - $55,660) (Note 3)2,389,012 3,933,540
Prepaid expenses136,633 89,970
Total Current Assets4,137,237 5,249,555
Equipment (Note 4)21,290 21,839
Goodwill (Note 6)3,301,439 3,301,439
Intangible assets (Note 5)2,111,971 2,250,989
Long term cash equivalent31,766 31,392
Operating lease right-of-use assets (Note 12)88,806 106,315
Security deposit7,691 7,600
Total Assets9,700,200 10,969,129
Current liabilities:
Accounts payable676,891 1,722,066
Accrued liabilities418,539 375,089
Accounts payable and accrued liabilities - related party (Note 13)58,278 50,772
Operating lease liabilities - current portion (Note 12)32,064 30,083
Total Current Liabilities1,185,772 2,178,010
Government CEBA loan (Note 8)47,650 47,089
Operating lease liabilities - non-current portion (Note 12)66,606 73,835
Total Liabilities1,300,028 2,298,934
Commitments (Note 11)
Stockholders' Equity (Note 9):
Common stock, no par value, unlimited shares authorized, 131,124,989 shares issued and outstanding (December 31, 2020 - 131,124,989)49,171,117 49,094,096
Accumulated deficit(40,795,525)(40,448,481)
Accumulated other comprehensive income: Foreign currency translation adjustment24,580 24,580
Total Stockholders' Equity8,400,172 8,670,195
Total Liabilities and Stockholders' Equity $ 9,700,200 $ 10,969,129

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($) $ / shares in ThousandsMar. 31, 2021Dec. 31, 2020
Allowance for doubtful accounts $ 54,661 $ 55,660
Common stock, no par value (in dollars per share) $ 0 $ 0
Common stock, shares issued (in shares)131,124,989 131,124,989
Common stock, shares outstanding (in shares)131,124,989 131,124,989

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($) $ / shares in Thousands3 Months Ended
Mar. 31, 2021Mar. 31, 2020
Revenue:
Total revenue $ 1,557,942 $ 983,979
Total cost of sales872,901 539,804
Gross profit685,041 444,175
Operating expenses:
Amortization of operating lease right-of-use assets (Note 12)17,509 15,372
Depreciation and amortization (Notes 4 & 5)141,832 141,331
Directors fees2,000 2,500
General and administrative157,695 143,255
Salaries, wages, consultants and benefits132,242 136,240
Selling and marketing128,688 115,707
Stock-based compensation (Note 9)77,021 541
Content and software development (Note 7)337,293 284,723
Total operating expenses994,280 839,669
Loss before other income (expense) and income taxes(309,239)(395,494)
Other income (expense):
Foreign exchange loss(37,805)(8,704)
Interest and other income 274
Loss before income taxes(347,044)(403,924)
Income tax expense
Loss after tax(347,044)(403,924)
Other comprehensive income (loss)
Comprehensive loss $ (347,044) $ (403,924)
Basic and diluted loss per common share (in dollars per share) $ 0 $ 0
Weighted average common shares outstanding, basic (in shares)131,124,989 131,124,989
Weighted average common shares outstanding, diluted (in shares)131,124,989 131,124,989
Advertising [Member]
Revenue:
Total revenue $ 1,504,300 $ 895,555
Content [Member]
Revenue:
Total revenue $ 53,642 $ 88,424

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($)Common Stock Including Additional Paid in Capital [Member]Retained Earnings [Member]Accumulated Foreign Currency Adjustment Attributable to Parent [Member]Total
Balance (in shares) at Dec. 31, 2019131,124,989
Balance at Dec. 31, 2019 $ 48,935,213 $ (40,552,452) $ 24,580 $ 8,407,341
Stock-based compensation541 541
Net loss and comprehensive loss (403,924) (403,924)
Balance (in shares) at Mar. 31, 2020131,124,989
Balance at Mar. 31, 2020 $ 48,935,754 (40,956,376)24,580 8,003,958
Balance (in shares) at Dec. 31, 2020131,124,989
Balance at Dec. 31, 2020 $ 49,094,096 (40,448,481)24,580 8,670,195
Stock-based compensation77,021 77,021
Net loss and comprehensive loss (347,044) (347,044)
Balance (in shares) at Mar. 31, 2021131,124,989
Balance at Mar. 31, 2021 $ 49,171,117 $ (40,795,525) $ 24,580 $ 8,400,172

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($)3 Months Ended12 Months Ended
Mar. 31, 2021Mar. 31, 2020Dec. 31, 2020
Cash flows from operating activities:
Net loss $ (347,044) $ (403,924)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization141,832 141,331
Amortization of operating lease right-of-use assets17,509 15,372 $ 54,071
Stock-based compensation77,021 541
Realized foreign exchange loss96
Changes in operating assets and liabilities:
Accounts receivable1,544,528 311,301
Prepaid expenses(46,663)(1,173)
Accounts payable and accrued liabilities(994,219)(464,052)
Net cash provided by (used in) operating activities393,060 (400,604)
Cash flows from investing activities:
Acquisition of equipment(2,265)
Long-term cash equivalent 3,130
Acquisition of right-of-use assets (8,668)
Security deposits 629
Net cash used in investing activities(2,265)(4,909)
Cash flows from financing activities:
Proceeds of short-term loan200,000
Repayment of short-term loan(200,000)
Payments on operating lease liabilities(5,248)(16,187)
Government CEBA loan
Net cash used in financing activities(5,248)(16,187)
Change in cash385,547 (421,700)
Cash, beginning of period1,226,045 967,212 967,212
Cash, end of period1,611,592 545,512 $ 1,226,045
Supplementary information:
Interest paid987
Income taxes recovery

Note 1 - Basis of Presentation

Note 1 - Basis of Presentation3 Months Ended
Mar. 31, 2021
Notes to Financial Statements
Business Description and Basis of Presentation [Text Block]1. Basis of Presentation: The accompanying unaudited interim consolidated financial statements have been prepared by Kidoz Inc. ("the Company") in conformity with accounting principles generally accepted in the United States of America ("US GAAP") applicable to interim financial information and with the rules and regulations of the United States Securities and Exchange Commission. Accordingly, certain information and footnote disclosures normally included in consolidated financial statements prepared in accordance with generally accepted accounting principles have been condensed, or omitted, pursuant to such rules and regulations. In the opinion of management, the unaudited interim consolidated financial statements include all adjustments necessary for the fair presentation of the results of the interim periods presented. All adjustments are of a normal recurring nature, except as otherwise noted below. These unaudited interim consolidated financial statements should be read in conjunction with the Company's audited consolidated financial statements and notes thereto for the year ended December 31, 2020, 10 March 31, 2021, not Continuing operations These unaudited interim consolidated financial statements have been prepared on the going concern basis, which presumes the realization of assets and the settlement of liabilities in the normal course of operations. The application of the going concern basis is dependent upon the Company achieving profitable operations to generate sufficient cash flows to fund continued operations, or, in the absence of adequate cash flows from operations, obtaining additional financing. The Company has reported losses from operations for the Three Months ended March 31, 2021 2020 $40,795,525 March 31, 2021. In view of the matters described in the preceding paragraph, recoverability of a major portion of the recorded asset amounts and settlement of the liability amounts shown in the accompanying balance sheets is dependent upon continued operations of the Company, which in turn is dependent upon the Company's ability to succeed in its future operations. The financial statements do not Management continues to review operations in order to identify additional strategies designed to generate cash flow, improve the Company's financial position, and enable the timely discharge of the Company's obligations. If management is unable to identify sources of additional cash flow in the short term, it may In March 2020 19 March 2020, not Company to predict the duration or magnitude of the outbreak and at this time its full effects on the Company's business, its future results of operations, or ability to raise funds.

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies3 Months Ended
Mar. 31, 2021
Notes to Financial Statements
Significant Accounting Policies [Text Block]2. Summary of significant accounting policies: (a) Basis of presentation: These unaudited interim consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America ("US GAAP") applicable to annual financial information and with the rules and regulations of the United States Securities and Exchange Commission. The financial statements include the accounts of the Company's subsidiaries: Company Registered % Owned Shoal Media (Canada) Inc. British Columbia, Canada 100 % Coral Reef Marketing Inc. Anguilla 100 % Kidoz Ltd. Israel 100 % Rooplay Media Ltd. British Columbia, Canada 100 % Rooplay Media Kenya Limited Kenya 100 % Shoal Media Inc. Anguilla 100 % Shoal Games (UK) Plc United Kingdom 99 % Shoal Media (UK) Ltd. United Kingdom 100 % In addition, there are the following dormant subsidiaries; Bingo.com (Antigua) Inc., Bingo.com (Wyoming) Inc., and Bingo Acquisition Corp. All inter-company balances and transactions have been eliminated in the consolidated financial statements. (b) Use of estimates: The preparation of unaudited interim consolidated financial statements in conformity with US GAAP, requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and recognized revenues and expenses for the reporting periods. Significant areas requiring the use of estimates include the collectability of accounts receivable, the valuation of stock-based compensation, the valuation of deferred tax assets, the useful lives of intangible assets, and the estimated interest rate of 12% 4.12% 5% may (c) Revenue recognition: In accordance with ASC 606, We derive substantially all of our revenue from the sale of Ad tech advertising revenue. To achieve this core principle, the Company applied the following five 1 A contract with a customer exists when (i) the Company enters into an enforceable contract with a customer that defines each party's rights regarding the services to be transferred, whose impression count will form the basis of the revenue and identifies the payment terms related to these services, (ii) the contract has commercial substance and, (iii) the Company determines that collection of substantially all consideration for services that are transferred is probable based on the customer's intent and ability to pay the promised consideration. The Company applies judgment in determining the customer's ability and intention to pay, which is based on a variety of factors including the customer's historical payment experience or, in the case of a new customer, published credit and financial information pertaining to the customer. 2 Performance obligations promised in a contract are identified based on the services that will be transferred to the customer that are both capable of being distinct, whereby the customer can benefit from the service either on its own or together with other resources that are readily available from third not 3 The transaction price is determined based on the consideration to which the Company will be entitled in exchange for transferring services to the customer. None 4 If the contract contains a single performance obligation, the entire transaction price is allocated to the single performance obligation. Contracts that contain multiple performance obligations require an allocation of the transaction price to each performance obligation based on a relative standalone selling price basis. The Company determines standalone selling price based on the price at which the performance obligation is sold separately. If the standalone selling price is not 5 The Company satisfies performance obligations at a point in time as discussed in further detail under "Disaggregation of Revenue" below. Revenue is recognized at the time the related performance obligation is satisfied by transferring a promised service to a customer. Disaggregation of Revenue All of the Company's performance obligations, and associated revenue, are generally transferred to customers at a point in time. The Company has the following revenue streams: 1 third one 2 a) Carriers and OEMs - The Company generally offers these services under a customer contract per tablet device license fee model with OEMs. Monthly or quarterly license fees are based on the OEM agreement with the number of devices the Kidoz Kid Mode is installed upon. b) Rooplay - The Company generates revenue through subscriptions or premium sales of Rooplay, (www.rooplay.com) the cloud-based EduGame system for kids to learn and play within its games on smartphones and tablet devices, such as Apple's iPhone and iPad, and mobile devices utilizing Google's Android operating system. Users can download the Company's games through digital storefronts and decide to subscribe to the multiple of educational and fun games in the Rooplay, cloud-based EduGame system or make a premium per purchase of particular games. The revenue is recognized net of platform fees. c) Rooplay licensing - The Company licenses it branded educational games under a monthly cost per game agreement license fee model. Monthly license fees are based on the number of games licensed. d) Trophy Bingo and Garfield Bingo - The Company generates revenue through in-application purchases ("in-app purchases") within its games; Garfield's Bingo (www.garfieldsbingo.com) and Trophy Bingo (www.trophybingo.com) on smartphones and tablet devices, such as Apple's iPhone and iPad, and mobile devices utilizing Google's Android operating system. Users can download the Company's free-to-play games through Facebook Messenger, Android, Amazon and iOS and pay to acquire virtual currency which can be redeemed in the game for power plays. The initial download of the mobile game from the digital storefront does not 606 606. The Company has identified the following performance obligations in these contracts: i. Ongoing game related services such as hosting of game play, storage of customer content, when and if available content updates, maintaining the virtual currency management engine, tracking gameplay statistics, matchmaking as it relates to multiple player gameplay, etc. ii. Obligation to the paying player to continue displaying and providing access to the virtual items within the game. Neither of these obligations are considered distinct since the actual mobile game and the related ongoing services are both required to purchase and benefit from the related virtual items. As such, the Company's performance obligations represent a single combined performance obligation which is to make the game and the ongoing game related services available to the players. The revenue is recognized net of platform fees. The Company also has relationships with certain advertising service providers for advertisements within smartphone games and revenue from these advertising providers is generated through impressions, clickthroughs, banner ads, and offers. Offers are the type of advertisements where the players are rewarded with virtual currency for completing specified actions, such as downloading another application, watching a short video, subscribing to a service or completing a survey. The Company has determined the advertising buyer to be its customer and displaying the advertisements within the mobile games is identified as the single performance obligation. Revenue from advertisements and offers are recognized at the point-in-time the advertisements are displayed in the game or the offer has been completed by the user as the customer simultaneously receives and consumes the benefits provided from these services. (d) Software development costs: The Company expensed all software development costs as incurred for the period ended March 31, 2021 2020. March 31, 2021 2020, no Software development costs incurred in the research and development of new software products and enhancements to existing software products for external use are expensed as incurred until technological feasibility has been established. After technological feasibility is established, any software development costs are capitalized and amortized at the greater of the straight-line basis over the estimated economic life of the related product or the ratio that current gross revenues for a product bear to the total of current and anticipated future gross revenues for the related product. As at March 31, 2021 December 31, 2020, no Total software development costs were $9,218,046 March 31, 2021 ( December 31, 2020 - $8,880,753 (e) Impairment of long-lived assets and long-lived assets to be disposed of: If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount and the fair value less costs to sell. Intangible assets are recorded at cost less accumulated amortization. Amortization is provided for annually on the straight-line method over the following periods: Amortization period (in years) Ad Tech technology 5 Kidoz OS technology 3 Customer relationship 8 (f) Goodwill: The Company accounts for goodwill in accordance with the provisions of ASC 350, not not may not The goodwill impairment test is used to identify both the existence of impairment and the amount of impairment loss, and compares the fair value of a reporting unit with its carrying amount and is based on discounted future cash flows, based on market multiples applied to free cash flow. The determination of the fair value of our reporting units requires management to make significant estimates and assumptions including the selection of control premiums, discount rates, terminal growth rates, forecasts of revenue and expense growth rates, income tax rates, changes in working capital, depreciation, amortization and capital expenditures. Changes in assumptions concerning future financial results, exogenous market conditions, or other underlying assumptions could have a significant impact on either the fair value of the reporting unit or the amount of the goodwill impairment charge. If the carrying value of the reporting unit exceeds its fair value, an impairment loss is recognized in an amount equal to that excess, limited to the total amount of goodwill allocated to that reporting unit. During the year ended December 31, 2020, no (g) New accounting pronouncements and changes in accounting policy: In December 2019, No. 2019 12, 740 740 December 15, 2020, not There have been no March 31, 2021, (h) Financial instruments and fair value measurements: (i) Fair values: Fair value is the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on measurement date. The Company classifies assets and liabilities recorded at fair value under the fair value hierarchy based upon the observability of inputs used in valuation techniques. Observable inputs (highest level) reflect market data obtained from independent sources, while unobservable inputs (lowest level) reflect internally developed market assumptions. The fair value measurements are classified under the following hierarchy: Level 1 Level 2 not Level 3 no When available, we use quoted market prices to determine fair value, and we classify such measurements within Level 1. not 2. not one 3. Fair value measurements are classified according to the lowest level input or value-driver that is significant to the valuation. A measurement may 3 may Fair value measurement includes the consideration of nonperformance risk. Nonperformance risk refers to the risk that an obligation (either by a counterparty) will not 1 2 2 3 The fair value of accounts receivable, accounts payable, accrued liabilities, and accounts payable and accrued liabilities - related party approximate their financial statement carrying amounts due to the short-term maturities of these instruments and are therefore carried at historical cost basis. The government CEBA loan is classified as a financial liability and its fair value was determined using the effective interest rate method, and is carried at amortized cost. Fair values determined by Level 3 1 2 3 (ii) Foreign currency risk: The Company operates internationally, which gives rise to the risk that cash flows may not

Note 3 - Accounts Receivable

Note 3 - Accounts Receivable3 Months Ended
Mar. 31, 2021
Notes to Financial Statements
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]3. Accounts receivable: The accounts receivable as at March 31, 2021, March 31, 2021 December 31, 2020 Accounts receivable $ 2,443,673 $ 3,989,200 Expected credit losses (54,661 ) (55,660 ) Net accounts receivable $ 2,389,012 $ 3,933,540 The Company had bank accounts with the National Bank of Anguilla. During the year ended December 31, 2016, 11 $27,666 2016 $26,995

Note 4 - Equipment

Note 4 - Equipment3 Months Ended
Mar. 31, 2021
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]4. Equipment: March 31, 2021 Cost Accumulated depreciation Net book Value Equipment and computers $ 148,810 $ 133,400 $ 15,410 Furniture and fixtures 14,787 8,907 5,880 $ 163,597 $ 142,307 $ 21,290 December 31, 2020 Cost Accumulated depreciation Net book Value Equipment and computers $ 146,545 $ 130,798 $ 15,747 Furniture and fixtures 14,787 8,695 6,092 $ 161,332 $ 139,493 $ 21,839 Depreciation expense was $2,814 March 31, 2020 - $2,313 March 31, 2021.

Note 5 - Intangible Assets

Note 5 - Intangible Assets3 Months Ended
Mar. 31, 2021
Notes to Financial Statements
Intangible Assets Disclosure [Text Block]5. Intangible assets: March 31, 2021 Cost Accumulated depreciation Net book Value Ad Tech technology $ 1,877,415 $ 782,256 $ 1,095,159 Kidoz OS technology 31,006 21,532 9,474 Customer relationship 1,362,035 354,697 1,007,338 $ 3,270,456 $ 1,158,485 $ 2,111,971 December 31, 2020 Cost Accumulated amortization Net book Value Ad Tech technology $ 1,877,415 $ 688,386 $ 1,189,029 Kidoz OS technology 31,006 18,948 12,058 Customer relationship 1,362,035 312,133 1,049,902 $ 3,270,456 $ 1,019,467 $ 2,250,989 Amortization expense was $139,018 March 31, 2020 - $139,018 March 31, 2021.

Note 6 - Goodwill

Note 6 - Goodwill3 Months Ended
Mar. 31, 2021
Notes to Financial Statements
Goodwill Disclosure [Text Block]6. Goodwill: The changes in the carrying amount of goodwill for the periods ended March 31, 2021, 2020 March 31, 2021 December 31, 2020 Goodwill, balance at beginning of period $ 3,301,439 $ 3,301,439 Impairment of goodwill - - Goodwill, balance at end of period $ 3,301,439 $ 3,301,439 The Company's annual goodwill impairment analysis performed during the fourth 2020 5 $5,413,410 December 31, 2020 - $5,552,428 December 31, 2020. December 31, 2020. 3 no 2020.

Note 7 - Content and Software D

Note 7 - Content and Software Development Assets3 Months Ended
Mar. 31, 2021
Notes to Financial Statements
Other Assets Disclosure [Text Block]7. Content and software development assets: Since the year ended December 31, 2014, During the period ended March 31, 2021, March 31, 2021 March 31, 2020 Opening total development costs $ 8,880,753 $ 7,730,851 Development during the period 337,293 284,723 Closing total development costs $ 9,218,046 $ 8,015,574

Note 8 - Government CEBA Loan

Note 8 - Government CEBA Loan3 Months Ended
Mar. 31, 2021
Notes to Financial Statements
Debt Disclosure [Text Block]8. Government CEBA loan: During the year ended December 31, 2020, $47,089 CAD$60,000 one 19. CAD$20,000 CAD$40,000 December 31, 2022. December 31, 2022, 3 5%. During the quarter ended March 31, 2021, $200,000 March 31, 2021 $987.

Note 9 - Stockholders' Equity

Note 9 - Stockholders' Equity3 Months Ended
Mar. 31, 2021
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]9. Stockholders' Equity: The holders of common stock are entitled to one no not no There have not March 31, 2021 December 31, 2020. Subsequent to the quarter ended March 31, 2021, $5,162 CAD$6,500 6 230,000 230,000 one $0.78 CAD$0.98 24 March 31, 2021, (b) Stock option plans: 2015 In the year ended December 31, 2015, 2015 1999, 2001 2005 2015 not 10% 10 2015 10% During the quarter ended March 31, 2021, 1,075,000 CAD$0.50 $0.39 During the year ended December 31, 2020, 2,745,000 CAD$0.45 $0.33 Number of options Weighted average exercise price Outstanding December 31, 2019 3,200,750 $ 0.45 Granted 2,745,000 0.33 Exercised - - Cancelled (70,000 ) (0.42 ) Outstanding, December 31, 2020 5,875,750 $ 0.39 Granted 1,075,000 0.39 Exercised - - Cancelled (140,000 ) (0.35 ) Outstanding March 31, 2021 6,810,750 $ 0.39 The aggregate intrinsic value for options as of March 31, 2021 $2,511,086 December 31, 2020 - $137,250 The following table summarizes information concerning outstanding and exercisable stock options at March 31, 2021: Exercise prices per share Number outstanding Number exercisable Expiry date $ 0.33 2,645,000 87,000 June 30, 2025 0.39 1,035,000 135,000 February 1, 2026 0.40 620,000 620,000 December 20, 2021 0.42 522,750 486,650 November 8, 2022 0.42 713,000 713,000 June 4, 2023 0.50 1,275,000 1,275,000 June 4, 2023 6,810,750 3,316,650 During the quarter ended March 31, 2021, $77,021 March 31, 2020 - $541 $0.28 March 31, 2020 - $0.29 Subsequent to the quarter ended March 31, 2021, 1,300,000 2% CAD$1.02 $0.81 April 6, 2026.

Note 10 - Fair Value Measuremen

Note 10 - Fair Value Measurement3 Months Ended
Mar. 31, 2021
Notes to Financial Statements
Fair Value Disclosures [Text Block]10. Fair value measurement: The following table sets forth the fair value of the Company's financial assets and liabilities measured at fair value on a recurring basis based on the three Level 1 Level 2 Level 3 Total As at March 31, 2021 Assets Cash $ 1,611,592 $ - $ - $ 1,611,592 Long term cash equivalent 31,766 - - 31,766 Total assets measured and recorded at fair value $ 1,643,358 $ - $ - $ 1,643,358 Level 1 Level 2 Level 3 Total As at December 31, 2020 Assets Cash $ 1,226,045 $ - $ - $ 1,226,045 Long term cash equivalent 31,392 - - 31,392 Total assets measured and recorded at fair value $ 1,257,437 $ - $ - $ 1,257,437

Note 11 - Commitments

Note 11 - Commitments3 Months Ended
Mar. 31, 2021
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]11. Commitments: The Company leases office facilities in Vancouver, British Columbia, Canada, The Valley, Anguilla, British West Indies and Netanya, Israel. These office facilities are leased under operating lease agreements. During the quarter ended March 31, 2019, five April 1, 2019 March 2024. 1,459 2016 02 842 The Netanya, Israel operating lease expired on July 14, 2017 3 12 December 31, 2020, 12 190 The Anguillan operating lease expired on April 1, 2011 3 3 2016 02 842 The minimum lease payments under these operating leases are approximately as follows: 2021 $ 49,129 2022 49,267 2023 50,426 2024 12,679 The Company paid rent expense totaling $32,419 March 31, 2021 ( March 31, 2020 - $25,873 The Company has a management consulting agreement with T.M. Williams (Row), Inc., an Anguilla incorporated company, and Mr. T. M. Williams. During the year ended December 31, 2014, 2.5% $11,000 $25,000 During the year ended December 31, 2014, GBP5,000 December 31, 2014, 2.5% $7,500 $25,000 As at March 31, 2021, As at March 31, 2021, no The Company expensed the minimum guarantee payments over the life of the agreement and recognized license expense of $8,814 March 31, 2020 - $16,882 March 31, 2021.

Note 12 - Right-of-use Assets

Note 12 - Right-of-use Assets3 Months Ended
Mar. 31, 2021
Notes to Financial Statements
Lessee, Operating Leases [Text Block]12. Right of use assets: There is no 5% January 1, 2019. no 12% January 1, 2019. Effective April 1, 2019, $125,474 4.12%. We elected the package of practical expedients permitted under the transition guidance within Topic 842, 842. Additionally, we elected to not 12 not may The right-of-use assets are summarized as follows: March 31, 2021 December 31, 2020 Opening balance for the period $ 106,315 $ 134,914 Capitalization of additional license leases - 25,472 Amortization of operating lease right-of use assets (17,509 ) (54,071 ) Closing balance for the period $ 88,806 $ 106,315 The operating lease as at March 31, 2021, As at March 31, 2021 Operating lease - Office lease 2021 $ 25,062 2022 34,284 2023 35,443 2024 8,183 Total lease payments $ 102,972 Less: Interest (4,302 ) Present value of lease liabilities $ 98,670 Amounts recognized on the balance sheet Current lease liabilities $ 32,064 Long-term lease liabilities 66,606 Total lease payments $ 98,670 March 31, 2021 December 31, 2020 Opening balance for the period $ 103,918 $ 127,615 Payments on operating lease liabilities (5,248 ) (23,697 ) Closing balance for the period 98,670 103,918 Less: current portion (32,064 ) (30,083 ) Operating lease liabilities - non-current portion as at end of period $ 66,606 $ 73,835

Note 13 - Related Party Transac

Note 13 - Related Party Transactions3 Months Ended
Mar. 31, 2021
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]13. Related party transactions: The Company has a liability of $11,000 December 31, 2020 - $10,968 $33,000 March 31, 2020 - $33,000 The Company has a liability of $1,795 December 31, 2020 - $nil The Company has a liability of $6,879 December 31, 2020 - $6,098 $20,666 March 31, 2020 - $18,900 The Company has a liability of $7,500 December 31, 2020 - $7,500 $22,500 March 31, 2020 - $22,500 The Company has a liability of $12,318 December 31, 2020 - $12,519 The Company has a liability of $3,500 December 31, 2020 - $1,500 March 31, 2021, $2,000 March 31, 2020 - $2,500 The Company has a liability of $15,286 December 31, 2020 - $12,187 $36,330 March 31, 2020 - $40,014 The Company has a liability of $nil December 31, 2020 - $nil $36,495 March 31, 2020 - $28,379 In the quarter ended March 31, 2021, March 31, 2021, $30,311 The related party transactions are in the normal course of operations and were measured at the exchange amount, which is the amount of consideration established and agreed to by the related party.

Note 14 - Segmented Information

Note 14 - Segmented Information3 Months Ended
Mar. 31, 2021
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]14. Segmented information: Revenue The Company operates in reportable business segments, the sale of Ad tech advertising and content revenue. The Company had the following revenue by geographical region. Three Months ended March 31, 2021 Three Months ended March 31 , 2020 Ad tech advertising revenue Western Europe $ 216,799 $ 334,441 North America 1,219,730 508,994 Other 67,771 52,120 Total ad tech advertising revenue $ 1,504,300 $ 895,555 Content revenue Western Europe $ 21,839 $ 26,420 Central, Eastern and Southern Europe 562 32,545 North America 18,464 18,604 Other 12,777 10,855 Total content revenue $ 53,642 $ 88,424 Total revenue Western Europe $ 238,638 $ 360,861 Central, Eastern and Southern Europe 562 32,545 North America 1,238,194 527,598 Other 80,548 62,975 Total revenue $ 1,557,942 $ 983,979 Equipment The Company's equipment is located as follows: Net Book Value March 31, 2021 December 31, 2020 Anguilla $ 125 $ 164 Canada 8,308 7,482 Israel 11,708 12,870 United Kingdom 1,149 1,323 $ 21,290 $ 21,839

Note 15 - Concentrations

Note 15 - Concentrations3 Months Ended
Mar. 31, 2021
Notes to Financial Statements
Concentration Risk Disclosure [Text Block]15. Concentrations: Major customers During the quarter ended March 31, 2021 2020, March 31, 2021, two $651,402, $441,787 March 31, 2020 - three $341,920, $122,908 $114,914 10%

Note 16 - Concentrations of Cre

Note 16 - Concentrations of Credit Risk3 Months Ended
Mar. 31, 2021
Notes to Financial Statements
Concentration Credit Risk [Text Block]16. Concentrations of credit risk: Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of cash and accounts receivable. The Company places its cash with high quality financial institutions and limits the amount of credit exposure with any one The Company currently maintains a substantial portion of its day-to-day operating cash balances at financial institutions. At March 31, 2021, $1,611,592 December 31, 2020 - $1,226,045 $1,486,536 December 31, 2020 - $970,453 The Company has concentrations of credit risk with respect to accounts receivable, the majority of its account's receivable are concentrated geographically in the United States amongst a small number of customers. As of March 31, 2021, two $1,227,393 $432,546 10% December 31, 2020, two $1,618,244 $807,346 10% The Company controls credit risk through monitoring procedures and receiving prepayments of cash for services rendered. The Company performs credit evaluations of its customers but generally does not

Significant Accounting Policies

Significant Accounting Policies (Policies)3 Months Ended
Mar. 31, 2021
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block](a) Basis of presentation: These unaudited interim consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America ("US GAAP") applicable to annual financial information and with the rules and regulations of the United States Securities and Exchange Commission. The financial statements include the accounts of the Company's subsidiaries: Company Registered % Owned Shoal Media (Canada) Inc. British Columbia, Canada 100 % Coral Reef Marketing Inc. Anguilla 100 % Kidoz Ltd. Israel 100 % Rooplay Media Ltd. British Columbia, Canada 100 % Rooplay Media Kenya Limited Kenya 100 % Shoal Media Inc. Anguilla 100 % Shoal Games (UK) Plc United Kingdom 99 % Shoal Media (UK) Ltd. United Kingdom 100 % In addition, there are the following dormant subsidiaries; Bingo.com (Antigua) Inc., Bingo.com (Wyoming) Inc., and Bingo Acquisition Corp. All inter-company balances and transactions have been eliminated in the consolidated financial statements.
Use of Estimates, Policy [Policy Text Block](b) Use of estimates: The preparation of unaudited interim consolidated financial statements in conformity with US GAAP, requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and recognized revenues and expenses for the reporting periods. Significant areas requiring the use of estimates include the collectability of accounts receivable, the valuation of stock-based compensation, the valuation of deferred tax assets, the useful lives of intangible assets, and the estimated interest rate of 12% 4.12% 5% may
Revenue from Contract with Customer [Policy Text Block](c) Revenue recognition: In accordance with ASC 606, We derive substantially all of our revenue from the sale of Ad tech advertising revenue. To achieve this core principle, the Company applied the following five 1 A contract with a customer exists when (i) the Company enters into an enforceable contract with a customer that defines each party's rights regarding the services to be transferred, whose impression count will form the basis of the revenue and identifies the payment terms related to these services, (ii) the contract has commercial substance and, (iii) the Company determines that collection of substantially all consideration for services that are transferred is probable based on the customer's intent and ability to pay the promised consideration. The Company applies judgment in determining the customer's ability and intention to pay, which is based on a variety of factors including the customer's historical payment experience or, in the case of a new customer, published credit and financial information pertaining to the customer. 2 Performance obligations promised in a contract are identified based on the services that will be transferred to the customer that are both capable of being distinct, whereby the customer can benefit from the service either on its own or together with other resources that are readily available from third not 3 The transaction price is determined based on the consideration to which the Company will be entitled in exchange for transferring services to the customer. None 4 If the contract contains a single performance obligation, the entire transaction price is allocated to the single performance obligation. Contracts that contain multiple performance obligations require an allocation of the transaction price to each performance obligation based on a relative standalone selling price basis. The Company determines standalone selling price based on the price at which the performance obligation is sold separately. If the standalone selling price is not 5 The Company satisfies performance obligations at a point in time as discussed in further detail under "Disaggregation of Revenue" below. Revenue is recognized at the time the related performance obligation is satisfied by transferring a promised service to a customer. Disaggregation of Revenue All of the Company's performance obligations, and associated revenue, are generally transferred to customers at a point in time. The Company has the following revenue streams: 1 third one 2 a) Carriers and OEMs - The Company generally offers these services under a customer contract per tablet device license fee model with OEMs. Monthly or quarterly license fees are based on the OEM agreement with the number of devices the Kidoz Kid Mode is installed upon. b) Rooplay - The Company generates revenue through subscriptions or premium sales of Rooplay, (www.rooplay.com) the cloud-based EduGame system for kids to learn and play within its games on smartphones and tablet devices, such as Apple's iPhone and iPad, and mobile devices utilizing Google's Android operating system. Users can download the Company's games through digital storefronts and decide to subscribe to the multiple of educational and fun games in the Rooplay, cloud-based EduGame system or make a premium per purchase of particular games. The revenue is recognized net of platform fees. c) Rooplay licensing - The Company licenses it branded educational games under a monthly cost per game agreement license fee model. Monthly license fees are based on the number of games licensed. d) Trophy Bingo and Garfield Bingo - The Company generates revenue through in-application purchases ("in-app purchases") within its games; Garfield's Bingo (www.garfieldsbingo.com) and Trophy Bingo (www.trophybingo.com) on smartphones and tablet devices, such as Apple's iPhone and iPad, and mobile devices utilizing Google's Android operating system. Users can download the Company's free-to-play games through Facebook Messenger, Android, Amazon and iOS and pay to acquire virtual currency which can be redeemed in the game for power plays. The initial download of the mobile game from the digital storefront does not 606 606. The Company has identified the following performance obligations in these contracts: i. Ongoing game related services such as hosting of game play, storage of customer content, when and if available content updates, maintaining the virtual currency management engine, tracking gameplay statistics, matchmaking as it relates to multiple player gameplay, etc. ii. Obligation to the paying player to continue displaying and providing access to the virtual items within the game. Neither of these obligations are considered distinct since the actual mobile game and the related ongoing services are both required to purchase and benefit from the related virtual items. As such, the Company's performance obligations represent a single combined performance obligation which is to make the game and the ongoing game related services available to the players. The revenue is recognized net of platform fees. The Company also has relationships with certain advertising service providers for advertisements within smartphone games and revenue from these advertising providers is generated through impressions, clickthroughs, banner ads, and offers. Offers are the type of advertisements where the players are rewarded with virtual currency for completing specified actions, such as downloading another application, watching a short video, subscribing to a service or completing a survey. The Company has determined the advertising buyer to be its customer and displaying the advertisements within the mobile games is identified as the single performance obligation. Revenue from advertisements and offers are recognized at the point-in-time the advertisements are displayed in the game or the offer has been completed by the user as the customer simultaneously receives and consumes the benefits provided from these services.
Internal Use Software, Policy [Policy Text Block](d) Software development costs: The Company expensed all software development costs as incurred for the period ended March 31, 2021 2020. March 31, 2021 2020, no Software development costs incurred in the research and development of new software products and enhancements to existing software products for external use are expensed as incurred until technological feasibility has been established. After technological feasibility is established, any software development costs are capitalized and amortized at the greater of the straight-line basis over the estimated economic life of the related product or the ratio that current gross revenues for a product bear to the total of current and anticipated future gross revenues for the related product. As at March 31, 2021 December 31, 2020, no Total software development costs were $9,218,046 March 31, 2021 ( December 31, 2020 - $8,880,753
Impairment or Disposal of Long-Lived Assets, Including Intangible Assets, Policy [Policy Text Block](e) Impairment of long-lived assets and long-lived assets to be disposed of: If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount and the fair value less costs to sell. Intangible assets are recorded at cost less accumulated amortization. Amortization is provided for annually on the straight-line method over the following periods: Amortization period (in years) Ad Tech technology 5 Kidoz OS technology 3 Customer relationship 8
Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block](f) Goodwill: The Company accounts for goodwill in accordance with the provisions of ASC 350, not not may not The goodwill impairment test is used to identify both the existence of impairment and the amount of impairment loss, and compares the fair value of a reporting unit with its carrying amount and is based on discounted future cash flows, based on market multiples applied to free cash flow. The determination of the fair value of our reporting units requires management to make significant estimates and assumptions including the selection of control premiums, discount rates, terminal growth rates, forecasts of revenue and expense growth rates, income tax rates, changes in working capital, depreciation, amortization and capital expenditures. Changes in assumptions concerning future financial results, exogenous market conditions, or other underlying assumptions could have a significant impact on either the fair value of the reporting unit or the amount of the goodwill impairment charge. If the carrying value of the reporting unit exceeds its fair value, an impairment loss is recognized in an amount equal to that excess, limited to the total amount of goodwill allocated to that reporting unit. During the year ended December 31, 2020, no
New Accounting Pronouncements, Policy [Policy Text Block](g) New accounting pronouncements and changes in accounting policy: In December 2019, No. 2019 12, 740 740 December 15, 2020, not There have been no March 31, 2021,
Fair Value of Financial Instruments, Policy [Policy Text Block](h) Financial instruments and fair value measurements: (i) Fair values: Fair value is the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on measurement date. The Company classifies assets and liabilities recorded at fair value under the fair value hierarchy based upon the observability of inputs used in valuation techniques. Observable inputs (highest level) reflect market data obtained from independent sources, while unobservable inputs (lowest level) reflect internally developed market assumptions. The fair value measurements are classified under the following hierarchy: Level 1 Level 2 not Level 3 no When available, we use quoted market prices to determine fair value, and we classify such measurements within Level 1. not 2. not one 3. Fair value measurements are classified according to the lowest level input or value-driver that is significant to the valuation. A measurement may 3 may Fair value measurement includes the consideration of nonperformance risk. Nonperformance risk refers to the risk that an obligation (either by a counterparty) will not 1 2 2 3 The fair value of accounts receivable, accounts payable, accrued liabilities, and accounts payable and accrued liabilities - related party approximate their financial statement carrying amounts due to the short-term maturities of these instruments and are therefore carried at historical cost basis. The government CEBA loan is classified as a financial liability and its fair value was determined using the effective interest rate method, and is carried at amortized cost. Fair values determined by Level 3 1 2 3 (ii) Foreign currency risk: The Company operates internationally, which gives rise to the risk that cash flows may not

Note 2 - Summary of Significa_2

Note 2 - Summary of Significant Accounting Policies (Tables)3 Months Ended
Mar. 31, 2021
Notes Tables
Consolidation, Wholly Owned and Less than Wholly Owned Subsidiary, Parent Ownership Interest [Table Text Block] Company Registered % Owned Shoal Media (Canada) Inc. British Columbia, Canada 100 % Coral Reef Marketing Inc. Anguilla 100 % Kidoz Ltd. Israel 100 % Rooplay Media Ltd. British Columbia, Canada 100 % Rooplay Media Kenya Limited Kenya 100 % Shoal Media Inc. Anguilla 100 % Shoal Games (UK) Plc United Kingdom 99 % Shoal Media (UK) Ltd. United Kingdom 100 %
Schedule of Finite-Lived Intangible Assets, Amortization Period [Table Text Block] Amortization period (in years) Ad Tech technology 5 Kidoz OS technology 3 Customer relationship 8

Note 3 - Accounts Receivable (T

Note 3 - Accounts Receivable (Tables)3 Months Ended
Mar. 31, 2021
Notes Tables
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block] March 31, 2021 December 31, 2020 Accounts receivable $ 2,443,673 $ 3,989,200 Expected credit losses (54,661 ) (55,660 ) Net accounts receivable $ 2,389,012 $ 3,933,540

Note 4 - Equipment (Tables)

Note 4 - Equipment (Tables)3 Months Ended
Mar. 31, 2021
Notes Tables
Property, Plant and Equipment [Table Text Block] March 31, 2021 Cost Accumulated depreciation Net book Value Equipment and computers $ 148,810 $ 133,400 $ 15,410 Furniture and fixtures 14,787 8,907 5,880 $ 163,597 $ 142,307 $ 21,290 December 31, 2020 Cost Accumulated depreciation Net book Value Equipment and computers $ 146,545 $ 130,798 $ 15,747 Furniture and fixtures 14,787 8,695 6,092 $ 161,332 $ 139,493 $ 21,839

Note 5 - Intangible Assets (Tab

Note 5 - Intangible Assets (Tables)3 Months Ended
Mar. 31, 2021
Notes Tables
Schedule of Finite-Lived Intangible Assets [Table Text Block] March 31, 2021 Cost Accumulated depreciation Net book Value Ad Tech technology $ 1,877,415 $ 782,256 $ 1,095,159 Kidoz OS technology 31,006 21,532 9,474 Customer relationship 1,362,035 354,697 1,007,338 $ 3,270,456 $ 1,158,485 $ 2,111,971 December 31, 2020 Cost Accumulated amortization Net book Value Ad Tech technology $ 1,877,415 $ 688,386 $ 1,189,029 Kidoz OS technology 31,006 18,948 12,058 Customer relationship 1,362,035 312,133 1,049,902 $ 3,270,456 $ 1,019,467 $ 2,250,989

Note 6 - Goodwill (Tables)

Note 6 - Goodwill (Tables)3 Months Ended
Mar. 31, 2021
Notes Tables
Schedule of Goodwill [Table Text Block] March 31, 2021 December 31, 2020 Goodwill, balance at beginning of period $ 3,301,439 $ 3,301,439 Impairment of goodwill - - Goodwill, balance at end of period $ 3,301,439 $ 3,301,439

Note 7 - Content and Software_2

Note 7 - Content and Software Development Assets (Tables)3 Months Ended
Mar. 31, 2021
Notes Tables
Expense of Development Costs [Table Text Block] March 31, 2021 March 31, 2020 Opening total development costs $ 8,880,753 $ 7,730,851 Development during the period 337,293 284,723 Closing total development costs $ 9,218,046 $ 8,015,574

Note 9 - Stockholders' Equity (

Note 9 - Stockholders' Equity (Tables)3 Months Ended
Mar. 31, 2021
Notes Tables
Share-based Payment Arrangement, Option, Activity [Table Text Block] Number of options Weighted average exercise price Outstanding December 31, 2019 3,200,750 $ 0.45 Granted 2,745,000 0.33 Exercised - - Cancelled (70,000 ) (0.42 ) Outstanding, December 31, 2020 5,875,750 $ 0.39 Granted 1,075,000 0.39 Exercised - - Cancelled (140,000 ) (0.35 ) Outstanding March 31, 2021 6,810,750 $ 0.39
Share-based Payment Arrangement, Option, Exercise Price Range [Table Text Block] Exercise prices per share Number outstanding Number exercisable Expiry date $ 0.33 2,645,000 87,000 June 30, 2025 0.39 1,035,000 135,000 February 1, 2026 0.40 620,000 620,000 December 20, 2021 0.42 522,750 486,650 November 8, 2022 0.42 713,000 713,000 June 4, 2023 0.50 1,275,000 1,275,000 June 4, 2023 6,810,750 3,316,650

Note 10 - Fair Value Measurem_2

Note 10 - Fair Value Measurement (Tables)3 Months Ended
Mar. 31, 2021
Notes Tables
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block] Level 1 Level 2 Level 3 Total As at March 31, 2021 Assets Cash $ 1,611,592 $ - $ - $ 1,611,592 Long term cash equivalent 31,766 - - 31,766 Total assets measured and recorded at fair value $ 1,643,358 $ - $ - $ 1,643,358 Level 1 Level 2 Level 3 Total As at December 31, 2020 Assets Cash $ 1,226,045 $ - $ - $ 1,226,045 Long term cash equivalent 31,392 - - 31,392 Total assets measured and recorded at fair value $ 1,257,437 $ - $ - $ 1,257,437

Note 11 - Commitments (Tables)

Note 11 - Commitments (Tables)3 Months Ended
Mar. 31, 2021
Notes Tables
Lessee, Operating Lease, Liability, Maturity [Table Text Block] As at March 31, 2021 Operating lease - Office lease 2021 $ 25,062 2022 34,284 2023 35,443 2024 8,183 Total lease payments $ 102,972 Less: Interest (4,302 ) Present value of lease liabilities $ 98,670 Amounts recognized on the balance sheet Current lease liabilities $ 32,064 Long-term lease liabilities 66,606 Total lease payments $ 98,670
Lease Commitments [Member]
Notes Tables
Lessee, Operating Lease, Liability, Maturity [Table Text Block] 2021 $ 49,129 2022 49,267 2023 50,426 2024 12,679

Note 12 - Right-of-use Assets (

Note 12 - Right-of-use Assets (Tables)3 Months Ended
Mar. 31, 2021
Notes Tables
Schedule of Right-of-use Assets [Table Text Block] March 31, 2021 December 31, 2020 Opening balance for the period $ 106,315 $ 134,914 Capitalization of additional license leases - 25,472 Amortization of operating lease right-of use assets (17,509 ) (54,071 ) Closing balance for the period $ 88,806 $ 106,315
Lessee, Operating Lease, Liability, Maturity [Table Text Block] As at March 31, 2021 Operating lease - Office lease 2021 $ 25,062 2022 34,284 2023 35,443 2024 8,183 Total lease payments $ 102,972 Less: Interest (4,302 ) Present value of lease liabilities $ 98,670 Amounts recognized on the balance sheet Current lease liabilities $ 32,064 Long-term lease liabilities 66,606 Total lease payments $ 98,670
Schedule of Operating Lease Liability [Table Text Block] March 31, 2021 December 31, 2020 Opening balance for the period $ 103,918 $ 127,615 Payments on operating lease liabilities (5,248 ) (23,697 ) Closing balance for the period 98,670 103,918 Less: current portion (32,064 ) (30,083 ) Operating lease liabilities - non-current portion as at end of period $ 66,606 $ 73,835

Note 14 - Segmented Informati_2

Note 14 - Segmented Information (Tables)3 Months Ended
Mar. 31, 2021
Notes Tables
Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas [Table Text Block] Three Months ended March 31, 2021 Three Months ended March 31 , 2020 Ad tech advertising revenue Western Europe $ 216,799 $ 334,441 North America 1,219,730 508,994 Other 67,771 52,120 Total ad tech advertising revenue $ 1,504,300 $ 895,555 Content revenue Western Europe $ 21,839 $ 26,420 Central, Eastern and Southern Europe 562 32,545 North America 18,464 18,604 Other 12,777 10,855 Total content revenue $ 53,642 $ 88,424 Total revenue Western Europe $ 238,638 $ 360,861 Central, Eastern and Southern Europe 562 32,545 North America 1,238,194 527,598 Other 80,548 62,975 Total revenue $ 1,557,942 $ 983,979
Long-lived Assets by Geographic Areas [Table Text Block] Net Book Value March 31, 2021 December 31, 2020 Anguilla $ 125 $ 164 Canada 8,308 7,482 Israel 11,708 12,870 United Kingdom 1,149 1,323 $ 21,290 $ 21,839

Note 1 - Basis of Presentation

Note 1 - Basis of Presentation (Details Textual) - USD ($)Mar. 31, 2021Dec. 31, 2020
Retained Earnings (Accumulated Deficit), Ending Balance $ (40,795,525) $ (40,448,481)

Note 2 - Summary of Significa_3

Note 2 - Summary of Significant Accounting Policies (Details Textual) - USD ($)Mar. 31, 2021Dec. 31, 2020Mar. 31, 2020Dec. 31, 2019
Capitalized Software Development Costs for Software Sold to Customers $ 0 $ 0
Accumulated Development Costs $ 9,218,046 $ 8,880,753 $ 8,015,574 $ 7,730,851
License Right of Use Asset [Member]
Lessee, Operating Lease, Discount Rate12.00%
Rental Unit Right of Use Asset [Member] | Minimum [Member]
Lessee, Operating Lease, Discount Rate4.12%
Rental Unit Right of Use Asset [Member] | Maximum [Member]
Lessee, Operating Lease, Discount Rate5.00%

Note 2 - Summary of Significa_4

Note 2 - Summary of Significant Accounting Policies - Subsidiaries (Details)Mar. 31, 2021
Shoal Media (Canada) Inc. [Member]
Ownership percentage100.00%
Coral Reef Marketing Inc. [Member]
Ownership percentage100.00%
Kidoz [Member]
Ownership percentage100.00%
Rooplay Media Ltd. [Member]
Ownership percentage100.00%
Rooplay Media Kenya Limited [Member]
Ownership percentage100.00%
Shoal Media Inc. [Member]
Ownership percentage100.00%
Shoal Games (UK) PLC [Member]
Ownership percentage99.00%
Shoal Media (UK) Ltd. [Member]
Ownership percentage100.00%

Note 2 - Summary of Significa_5

Note 2 - Summary of Significant Accounting Policies - Amortization Period (Details)3 Months Ended
Mar. 31, 2021
Ad Tech Technology [Member]
Amortization period (Year)5 years
Kidoz OS Technology [Member]
Amortization period (Year)3 years
Customer Relationships [Member]
Amortization period (Year)8 years

Note 3 - Accounts Receivable (D

Note 3 - Accounts Receivable (Details Textual) - USD ($)3 Months Ended12 Months Ended
Mar. 31, 2021Dec. 31, 2016
Accounts Receivable, Credit Loss Expense (Reversal) $ 26,995 $ 27,666

Note 3 - Accounts Receivable -

Note 3 - Accounts Receivable - Accounts Receivable (Details) - USD ($)Mar. 31, 2021Dec. 31, 2020
Accounts receivable $ 2,443,673 $ 3,989,200
Expected credit losses(54,661)(55,660)
Net accounts receivable $ 2,389,012 $ 3,933,540

Note 4 - Equipment (Details Tex

Note 4 - Equipment (Details Textual) - USD ($)3 Months Ended
Mar. 31, 2021Mar. 31, 2020
Depreciation, Total $ 2,814 $ 2,313

Note 4 - Equipment - Property,

Note 4 - Equipment - Property, Plant, and Equipment (Details) - USD ($)Mar. 31, 2021Dec. 31, 2020
Cost $ 163,597 $ 161,332
Accumulated depreciation142,307 139,493
Net Book Value21,290 21,839
Equipment and Computers [Member]
Cost148,810 146,545
Accumulated depreciation133,400 130,798
Net Book Value15,410 15,747
Furniture and Fixtures [Member]
Cost14,787 14,787
Accumulated depreciation8,907 8,695
Net Book Value $ 5,880 $ 6,092

Note 5 - Intangible Assets (Det

Note 5 - Intangible Assets (Details Textual) - USD ($)3 Months Ended
Mar. 31, 2021Mar. 31, 2020
Amortization of Intangible Assets, Total $ 139,018 $ 139,018

Note 5 - Intangible Assets - In

Note 5 - Intangible Assets - Intangible Assets (Details) - USD ($)Mar. 31, 2021Dec. 31, 2020
Cost $ 3,270,456 $ 3,270,456
Accumulated amortization1,158,485 1,019,467
Net book value2,111,971 2,250,989
Ad Tech Technology [Member]
Cost1,877,415 1,877,415
Accumulated amortization782,256 688,386
Net book value1,095,159 1,189,029
Kidoz OS Technology [Member]
Cost31,006 31,006
Accumulated amortization21,532 18,948
Net book value9,474 12,058
Customer Relationships [Member]
Cost1,362,035 1,362,035
Accumulated amortization354,697 312,133
Net book value $ 1,007,338 $ 1,049,902

Note 6 - Goodwill (Details Text

Note 6 - Goodwill (Details Textual) - USD ($)Mar. 31, 2021Dec. 31, 2020Dec. 31, 2019
Goodwill, Ending Balance $ 3,301,439 $ 3,301,439 $ 3,301,439
Kidoz Ltd. [Member]
Goodwill, Ending Balance $ 5,413,410 $ 5,552,428

Note 6 - Goodwill - Carrying Am

Note 6 - Goodwill - Carrying Amount of Goodwill (Details) - USD ($)3 Months Ended12 Months Ended
Mar. 31, 2021Dec. 31, 2020
Goodwill, balance at beginning of period $ 3,301,439 $ 3,301,439
Impairment of goodwill
Goodwill, balance at end of period $ 3,301,439 $ 3,301,439

Note 7 - Content and Software_3

Note 7 - Content and Software Development Assets - Development Costs (Details) - USD ($)3 Months Ended
Mar. 31, 2021Mar. 31, 2020
Opening total development costs $ 8,880,753 $ 7,730,851
Development during the period337,293 284,723
Closing total development costs $ 9,218,046 $ 8,015,574

Note 8 - Government CEBA Loan (

Note 8 - Government CEBA Loan (Details Textual)3 Months Ended12 Months Ended
Mar. 31, 2021USD ($)Mar. 31, 2020USD ($)Dec. 31, 2020USD ($)Dec. 31, 2020CAD ($)
Proceeds from Issuance of Long-term Debt, Total
Interest Paid, Excluding Capitalized Interest, Operating Activities987
Leumi Bank [Member]
Proceeds from Lines of Credit, Total200,000
Repayments of Lines of Credit200,000
Interest Paid, Excluding Capitalized Interest, Operating Activities $ 987
Canada Emergency Business Account Loan Program [Member]
Proceeds from Issuance of Long-term Debt, Total $ 47,089 $ 60,000
Debt Instrument, Loan Portion Eligible for Forgiveness20,000
Debt Instrument, Loan Portion to Be Repaid for Loan Forgiveness Eligibility $ 40,000

Note 9 - Stockholders' Equity_2

Note 9 - Stockholders' Equity (Details Textual)1 Months Ended3 Months Ended12 Months Ended13 Months Ended
May 12, 2021USD ($)$ / sharessharesMay 12, 2021CAD ($)$ / sharessharesMar. 31, 2021USD ($)$ / shares$ / sharesMar. 31, 2021USD ($)$ / sharessharesMar. 31, 2020USD ($)$ / sharesDec. 31, 2020USD ($)$ / shares$ / sharessharesDec. 31, 2020USD ($)$ / sharessharesDec. 31, 2015Jan. 25, 2021USD ($)May 12, 2021$ / sharesshares
Common Stock, Dividends, Per Share, Declared (in dollars per share) | $ / shares $ 0
Common Stock, No Par Value (in dollars per share) | $ / shares $ 0 $ 0 $ 0 $ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)1,075,000 2,745,000 2,745,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in CAD per share) | $ / shares $ 0.39 $ 0.33
Share-based Payment Arrangement, Expense | $ $ 77,021 $ 541
2015 Stock Option Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Percentage of Outstanding Stock Maximum10.00%
Common Stock, Capital Shares Reserved for Future Issuance, Percentage10.00%
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)1,075,000 2,745,000 2,745,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in CAD per share) | (per share) $ 0.50 $ 0.39 $ 0.45 $ 0.33
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value | $ $ 2,511,086 $ 2,511,086 $ 137,250 $ 137,250
Share-based Payment Arrangement, Expense | $ $ 77,021 $ 541
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share) | $ / shares $ 0.28 $ 0.29
2015 Stock Option Plan [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period (Year)10 years
Subsequent Event [Member] | 2015 Stock Option Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)1,300,000 1,300,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in CAD per share) | (per share) $ 0.81 $ 1.02
Subsequent Event [Member] | 2015 Stock Option Plan [Member] | Share-based Payment Arrangement, Option [Member] | Monthly Vesting [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage2.00%2.00%
Subsequent Event [Member] | Warrants Issued to RCC [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)230,000 230,000
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right (in shares)1 1
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) | (per share) $ 0.98 $ 0.78
Warrants and Rights Outstanding, Term (Month)2 years2 years
Subsequent Event [Member] | Research Capital Corporation [Member]
Trading advisory Services, Monthly Fee $ 5,162 $ 6,500
Stock Issued During Period, Shares, Issued for Services (in shares)230,000 230,000

Note 9 - Stockholders' Equity -

Note 9 - Stockholders' Equity - Stock Option Activity (Details) - $ / shares3 Months Ended12 Months Ended
Mar. 31, 2021Dec. 31, 2020
Outstanding, number of options, balance (in shares)5,875,750 3,200,750
Outstanding, weighted average exercise price, balance (in dollars per share) $ 0.39 $ 0.45
Granted, number of options (in shares)1,075,000 2,745,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in CAD per share) $ 0.39 $ 0.33
Exercised, number of options (in shares)
Exercised, weighted average exercise price (in dollars per share)
Cancelled, number of options (in shares)(140,000)(70,000)
Cancelled, weighted average exercise price (in dollars per share) $ (0.35) $ (0.42)
Granted, weighted average exercise price (in dollars per share) $ 0.39 $ 0.33
Exercised, number of options (in shares)
Exercised, weighted average exercise price (in dollars per share)
Cancelled, weighted average exercise price (in dollars per share) $ (0.35) $ (0.42)
Outstanding, number of options, balance (in shares)6,810,750 5,875,750
Outstanding, weighted average exercise price, balance (in dollars per share) $ 0.39 $ 0.39

Note 9 - Stockholders' Equity_3

Note 9 - Stockholders' Equity - Summary of Information Concerning Outstanding and Exercisable Stock Options (Details)3 Months Ended
Mar. 31, 2021$ / sharesshares
Number of outstanding (in shares)6,810,750
Number of exercisable (in shares)3,316,650
Range 1 [Member]
Range of exercise prices per share (in dollars per share) | $ / shares $ 0.33
Number of outstanding (in shares)2,645,000
Number of exercisable (in shares)87,000
Expiry dateJun. 30,
2025
Range 2 [Member]
Range of exercise prices per share (in dollars per share) | $ / shares $ 0.39
Number of outstanding (in shares)1,035,000
Number of exercisable (in shares)135,000
Expiry dateFeb. 1,
2026
Range 3 [Member]
Range of exercise prices per share (in dollars per share) | $ / shares $ 0.40
Number of outstanding (in shares)620,000
Number of exercisable (in shares)620,000
Expiry dateDec. 20,
2021
Range 4 [Member]
Range of exercise prices per share (in dollars per share) | $ / shares $ 0.42
Number of outstanding (in shares)522,750
Number of exercisable (in shares)486,650
Expiry dateNov. 8,
2022
Range 5 [Member]
Range of exercise prices per share (in dollars per share) | $ / shares $ 0.42
Number of outstanding (in shares)713,000
Number of exercisable (in shares)713,000
Expiry dateJun. 4,
2023
Range 6 [Member]
Range of exercise prices per share (in dollars per share) | $ / shares $ 0.50
Number of outstanding (in shares)1,275,000
Number of exercisable (in shares)1,275,000
Expiry dateJun. 4,
2023

Note 10 - Fair Value Measurem_3

Note 10 - Fair Value Measurements - Assets and Liabilities Measured on Recurring Basis (Details) - Fair Value, Recurring [Member] - USD ($)Mar. 31, 2021Dec. 31, 2020
Total assets measured and recorded at fair value $ 1,643,358 $ 1,257,437
Fair Value, Inputs, Level 1 [Member]
Total assets measured and recorded at fair value1,643,358 1,257,437
Fair Value, Inputs, Level 2 [Member]
Total assets measured and recorded at fair value
Fair Value, Inputs, Level 3 [Member]
Total assets measured and recorded at fair value
Cash [Member]
Cash and cash equivalents1,611,592 1,226,045
Cash [Member] | Fair Value, Inputs, Level 1 [Member]
Cash and cash equivalents1,611,592 1,226,045
Cash [Member] | Fair Value, Inputs, Level 2 [Member]
Cash and cash equivalents
Cash [Member] | Fair Value, Inputs, Level 3 [Member]
Cash and cash equivalents
Long-term Cash [Member]
Cash and cash equivalents31,766 31,392
Long-term Cash [Member] | Fair Value, Inputs, Level 1 [Member]
Cash and cash equivalents31,766 31,392
Long-term Cash [Member] | Fair Value, Inputs, Level 2 [Member]
Cash and cash equivalents
Long-term Cash [Member] | Fair Value, Inputs, Level 3 [Member]
Cash and cash equivalents

Note 11 - Commitments (Details

Note 11 - Commitments (Details Textual)3 Months Ended12 Months Ended
Mar. 31, 2021USD ($)m²Mar. 31, 2020USD ($)Dec. 31, 2014USD ($)Dec. 31, 2014GBP (£)Dec. 31, 2020Mar. 31, 2019ft²
Operating Lease, Expense $ 32,419 $ 25,873
Royalty Expense $ 8,814 $ 16,882
Executive Chairman [Member]
Consulting Agreement, Monthly Payment, Percentage2.50%2.50%
Executive Chairman [Member] | Minimum [Member]
Consulting Agreement, Monthly Payment $ 11,000
Executive Chairman [Member] | Maximum [Member]
Consulting Agreement, Monthly Payment $ 25,000
Chief Executive Officer [Member]
Consulting Agreement, Monthly Payment, Percentage2.50%2.50%
Consulting Agreement, Monthly Payment | £ £ 5,000
Chief Executive Officer [Member] | Minimum [Member]
Consulting Agreement, Monthly Payment $ 7,500
Chief Executive Officer [Member] | Maximum [Member]
Consulting Agreement, Monthly Payment $ 25,000
Facility in Vancouver, Canada [Member]
Lessee, Operating Lease, Term of Contract (Year)5 years
Lessee, Operating Lease, Area of Property (Square Foot) | ft²1,459
Netanya, Israel Lease [Member]
Lessee, Operating Lease, Term of Contract (Year)1 year
Lessee, Operating Lease, Area of Property (Square Foot) | m²190

Note 11 - Commitments - Minimum

Note 11 - Commitments - Minimum Lease Payments for Lease (Details) - Lease Commitments [Member]Mar. 31, 2021USD ($)
2021 $ 49,129
202249,267
202350,426
2024 $ 12,679

Note 12 - Right-of-use Assets_2

Note 12 - Right-of-use Assets (Details Textual) - USD ($)Mar. 31, 2021Dec. 31, 2020Dec. 31, 2019Apr. 01, 2019Jan. 01, 2019
Operating Lease, Right-of-Use Asset $ 88,806 $ 106,315 $ 134,914
Operating Lease, Liability, Total $ 98,670 $ 103,918 $ 127,615
Anguilla Office Operating Lease Agreement [Member]
Lessee, Operating Lease, Discount Rate5.00%
Operating Lease, License Agreement [Member]
Lessee, Operating Lease, Discount Rate12.00%
Facility in Vancouver, Canada [Member]
Lessee, Operating Lease, Discount Rate4.12%
Operating Lease, Right-of-Use Asset $ 125,474
Operating Lease, Liability, Total $ 125,474

Note 12 - Right-of-use Assets -

Note 12 - Right-of-use Assets - Right-of-use Assets (Details) - USD ($)3 Months Ended12 Months Ended
Mar. 31, 2021Mar. 31, 2020Dec. 31, 2020
Opening balance for the period $ 106,315 $ 134,914 $ 134,914
Capitalization of additional license leases 25,472
Amortization of operating lease right-of use assets(17,509) $ (15,372)(54,071)
Closing balance for the period $ 88,806 $ 106,315

Note 12 - Right-of-use Assets_3

Note 12 - Right-of-use Assets - Operating Lease (Details) - USD ($)Mar. 31, 2021Dec. 31, 2020Dec. 31, 2019
Present value of lease liabilities $ 98,670 $ 103,918 $ 127,615
Operating lease liabilities - current portion (Note 12)32,064 30,083
Operating lease liabilities - non-current portion (Note 12)66,606 $ 73,835
Operating Lease, Office Lease [Member]
202125,062
202234,284
202335,443
20248,183
Total lease payments102,972
Less: Interest(4,302)
Present value of lease liabilities98,670
Operating lease liabilities - current portion (Note 12)32,064
Operating lease liabilities - non-current portion (Note 12) $ 66,606

Note 12 - Right-of-use Assets_4

Note 12 - Right-of-use Assets - Operating Lease Liability (Details) - USD ($)3 Months Ended12 Months Ended
Mar. 31, 2021Dec. 31, 2020
Opening balance for the period $ 103,918 $ 127,615
Payments on operating lease liabilities(5,248)(23,697)
Closing balance for the period98,670 103,918
Less: current portion(32,064)(30,083)
Operating lease liabilities - non-current portion (Note 12) $ 66,606 $ 73,835

Note 13 - Related Party Trans_2

Note 13 - Related Party Transactions (Details Textual) - USD ($)3 Months Ended
Mar. 31, 2021Mar. 31, 2020Dec. 31, 2020
Share-based Payment Arrangement, Expense $ 77,021 $ 541
Officer 2 [Member]
Payment for Directors Fees36,495 28,379
Due from Related Parties, Total0 $ 0
Directors, Employees, and Consultants [Member]
Share-based Payment Arrangement, Expense30,311
Director and Officer 1 [Member]
Due to Related Parties, Total11,000 10,968
Payment for Directors Fees33,000 33,000
Director and Officer 2 [Member]
Due to Related Parties, Total1,795 0
Director and Officer 3 [Member]
Due to Related Parties, Total6,879 6,098
Payment for Directors Fees20,666 18,900
Director and Officer 4 [Member]
Due to Related Parties, Total7,500 7,500
Payment for Directors Fees22,500 22,500
Director and Officer 5 [Member]
Due to Related Parties, Total12,318 12,519
Independent Director [Member]
Due to Related Parties, Total3,500 1,500
Payment for Directors Fees2,000 2,500
Officer [Member]
Due to Related Parties, Total15,286 $ 12,187
Payment for Directors Fees $ 36,330 $ 40,014

Note 14 - Segmented Informati_3

Note 14 - Segmented Information - Revenue by Geographical Region (Details) - USD ($)3 Months Ended
Mar. 31, 2021Mar. 31, 2020
Total revenue $ 1,557,942 $ 983,979
Western Europe [Member]
Total revenue238,638
North America [Member]
Total revenue1,238,194
Others [Member]
Total revenue80,548
Central Eastern and Southern Europe [Member]
Total revenue562
Advertising [Member]
Total revenue1,504,300 895,555
Advertising [Member] | Western Europe [Member]
Total revenue216,799
Advertising [Member] | North America [Member]
Total revenue1,219,730
Advertising [Member] | Others [Member]
Total revenue67,771
Content [Member]
Total revenue53,642 $ 88,424
Content [Member] | Western Europe [Member]
Total revenue21,839
Content [Member] | North America [Member]
Total revenue18,464
Content [Member] | Others [Member]
Total revenue12,777
Content [Member] | Central Eastern and Southern Europe [Member]
Total revenue $ 562

Note 14 - Segmented Informati_4

Note 14 - Segmented Information - Equipment by Location (Details) - USD ($)Mar. 31, 2021Dec. 31, 2020
Net Book Value $ 21,290 $ 21,839
ANGUILLA
Net Book Value125 164
CANADA
Net Book Value8,308 7,482
ISRAEL
Net Book Value11,708 12,870
UNITED KINGDOM
Net Book Value $ 1,149 $ 1,323

Note 15 - Concentrations (Detai

Note 15 - Concentrations (Details Textual)3 Months Ended
Mar. 31, 2021USD ($)Mar. 31, 2020USD ($)
Revenue from Contract with Customer, Including Assessed Tax $ 1,557,942 $ 983,979
Customer Concentration Risk [Member] | Revenue Benchmark [Member]
Number of Major Customers2 3
Customer Concentration Risk [Member] | Revenue Benchmark [Member] | Customer One [Member]
Revenue from Contract with Customer, Including Assessed Tax $ 651,402 $ 341,920
Customer Concentration Risk [Member] | Revenue Benchmark [Member] | Customer Two [Member]
Revenue from Contract with Customer, Including Assessed Tax $ 441,787 122,908
Customer Concentration Risk [Member] | Revenue Benchmark [Member] | Customer Three [Member]
Revenue from Contract with Customer, Including Assessed Tax $ 114,914

Note 16 - Concentrations of C_2

Note 16 - Concentrations of Credit Risk (Details Textual)3 Months Ended12 Months Ended
Mar. 31, 2021USD ($)Dec. 31, 2020USD ($)
Cash and Cash Equivalents, Including Long-term Cash Equivalents $ 1,611,592 $ 1,226,045
Cash, Uninsured Amount1,486,536 970,453
Accounts Receivable, after Allowance for Credit Loss, Total $ 2,389,012 $ 3,933,540
Customer Concentration Risk [Member] | Accounts Receivable [Member]
Number of Major Customers2 2
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Customer One [Member]
Accounts Receivable, after Allowance for Credit Loss, Total $ 1,227,393 $ 1,618,244
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Customer Two [Member]
Accounts Receivable, after Allowance for Credit Loss, Total $ 432,546 $ 807,346