Motorsport Games generated $36,277 in esports revenue in the second quarter of 2026, the first income the segment has produced since 2023, according to a quarterly report the company filed with the U.S. Securities and Exchange Commission on Friday. The money came from “facilitating Esports events for partners using our Le Mans Ultimate title,” the filing states, without naming the partners or the events. It cost more than it brought in. The segment recorded $42,139 in cost of revenues for a gross loss of $5,862, and carried $101,172 in development expense — its first since 2023, a year in which the segment’s full-year development spend was $9,614. The quarterly operating loss was $115,694, against $21,302 a year earlier. Motorsport Games said it “will continue to pursue Esports partnerships in the second half of 2026.” The company has disclosed one esports arrangement running on the title during the quarter, though it has not connected that arrangement to the revenue. Motorsport Games President and Chief Executive Officer Stephen Hood told the company’s first-quarter earnings call in May that Logitech had chosen RaceControl, the multiplayer and subscription platform inside Le Mans Ultimate, to power the Logitech G Challenge esports series, according to a transcript of the call. The 2026 edition of that competition moved to Le Mans Ultimate from Forza Motorsport, Traxion reported in May, carrying a prize pool of more than $35,000 and six daily qualifying windows running from May 5 to July 27 — four of them inside the second quarter. Motorsport Games has not said whether that competition produced the quarter’s esports revenue. The restart does not involve the property the segment was built around. The same filing repeats a promise the company has now made in three consecutive August reports, with only the season label changing: “Although we did