RE:RE:Q1 numbers Yes it is "one time" associated cost therefore not recurring . The financials are good in my opinion . The $3 million+ expense is exactly as you stated and is a cost of going public . Looking beyond the financials is the statement made by Ryu that stuck out for me and I highlighted .
"We delivered a powerful start to our very first quarter as a public company with excellent revenue results and we foresee strong growth ahead. Adjusting for one-time listing expenses and related costs, the results were very encourging for a brand new business. The management is working on and will execute on a new Post 2022 plan while working on reducing our operating costs in the short term that should show progress over the next few quarters. We are confident in our outlook for the rest of 2021 with new products that leverage our core business that bring innovative and unique solutions to the current and post pandemic world," Andrew Ryu, CEO of the Company.