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Balance Sheet Components (Tables) | 9 Months Ended
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Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Schedule of Allowance For Doubtful Accounts | The following table summarizes the allowance for credit losses activity: Schedule of Allowance For Doubtful Accounts
|  | Nine Months Ended September 30, 2024 (unaudited) |  |  | Year Ended December 31, 2023 |
Allowance for credit losses beginning of year |  | $ | 374 |  |  | $ | 1,036 |
Additions |  |  | 708 |  |  |  | 315 |
Deductions – write-offs |  |  | - |  |  |  | (977 | )
Allowance for credit losses end of period |  | $ | 1,082 |  |  | $ | 374 |
Schedule of Prepayments and Other Current Assets | Prepayments and Other Current Assets – Prepayments and other current assets are summarized as follows: Schedule of Prepayments and Other Current Assets
|  | September 30, 2024 (unaudited) |  |  | December 31, 2023 |
|  | As of |
|  | September 30, 2024 (unaudited) |  |  | December 31, 2023 |
Prepaid expenses |  | $ | 2,917 |  |  | $ | 2,139 |
Prepaid supplies |  |  | 141 |  |  |  | 773 |
Refundable income and franchise taxes |  |  | 149 |  |  |  | 157 |
Unamortized debt costs |  |  | - |  |  |  | 209 |
Employee retention credits |  |  | 2,468 |  |  |  | 2,468 |
Other receivables |  |  | - |  |  |  | 45 |
Total prepayments and other current assets |  | $ | 5,675 |  |  | $ | 5,791 |
Schedule of Property and Equipment | Property and Equipment – Property and equipment are summarized as follows: Schedule of Property and Equipment
|  | September 30, 2024 (unaudited) |  |  | December 31, 2023 |
|  | As of |
|  | September 30, 2024 (unaudited) |  |  | December 31, 2023 |
Office equipment and computers |  | $ | 1,777 |  |  | $ | 1,777 |
Leasehold Improvements |  |  | 54 |  |  |  | - |
Furniture and fixtures |  |  | 133 |  |  |  | 133 |
Gross property and equipment |  |  | 1,964 |  |  |  | 1,910 |
Less accumulated depreciation and amortization |  |  | (1,768 | ) |  |  | (1,582 | )
Net property and equipment |  | $ | 196 |  |  | $ | 328 |
Summary of Platform Development Costs | Platform Development – Platform development costs are summarized as follows: Summary of Platform Development Costs
|  | September 30, 2024 (unaudited) |  |  | December 31, 2023 |
|  | As of |
|  | September 30, 2024 (unaudited) |  |  | December 31, 2023 |
Platform development |  | $ | 29,064 |  |  | $ | 26,054 |
Less accumulated amortization |  |  | (21,861 | ) |  |  | (17,331 | )
Net platform development |  | $ | 7,203 |  |  | $ | 8,723 |
Summary of Platform Development Cost Activity | A summary of platform development activity for the nine months ended September 30, 2024 (unaudited) is as follows: Summary of Platform Development Cost Activity
Platform development beginning of year |  | $ | 26,054 |
Payroll-based costs capitalized |  |  | 2,765 |
Total capitalized costs |  |  | 28,819 |
Stock-based compensation |  |  | 245 |
Platform development end of period |  | $ | 29,064 |
Schedule of Accrued Expenses | Intangible Assets – Intangible assets subject to amortization consisted of the following: Schedule of Intangible Assets Subject to Amortization
|  | As of September 30, 2024 (unaudited) |  |  | As of December 31, 2023 |
|  | Carrying Amount |  |  | Accumulated Amortization |  |  | Net Carrying Amount |  |  | Carrying Amount |  |  | Accumulated Amortization |  |  | Net Carrying Amount |
Developed technology |  | $ | 17,333 |  |  | $ | (17,333 | ) |  | $ | - |  |  | $ | 17,333 |  |  | $ | (17,333 | ) |  | $ | - |
Trade name |  |  | 5,181 |  |  |  | (1,736 | ) |  |  | 3,445 |  |  |  | 5,181 |  |  |  | (1,547 | ) |  |  | 3,634 |
Brand name |  |  | 12,115 |  |  |  | (3,376 | ) |  |  | 8,739 |  |  |  | 12,774 |  |  |  | (2,374 | ) |  |  | 10,400 |
Subscriber relationships |  |  | 2,150 |  |  |  | (1,315 | ) |  |  | 835 |  |  |  | 2,150 |  |  |  | (1,121 | ) |  |  | 1,029 |
Advertiser relationships |  |  | 14,519 |  |  |  | (3,898 | ) |  |  | 10,621 |  |  |  | 15,182 |  |  |  | (2,832 | ) |  |  | 12,350 |
Database |  |  | 1,140 |  |  |  | (1,140 | ) |  |  | - |  |  |  | 1,140 |  |  |  | (1,140 | ) |  |  | - |
Digital content |  |  | 355 |  |  |  | (355 | ) |  |  | - |  |  |  | 355 |  |  |  | (311 | ) |  |  | 44 |
Total intangible assets |  | $ | 52,793 |  |  | $ | (29,153 | ) |  | $ | 23,640 |  |  | $ | 54,115 |  |  | $ | (26,658 | ) |  | $ | 27,457 |
Intangible assets subject to amortization were recorded as part of the Company’s business acquisitions. Amortization expense for the three months ended September 30, 2024 and 2023 was $849 and $1,572, respectively, of which amortization expense for developed technology of $0 and $596, respectively, is included in cost of revenues on the condensed consolidated statements of operations. Amortization expense for the nine months ended September 30, 2024 and 2023 was $2,619 and $5,070, respectively, of which amortization expense for developed technology of $0 and $2,130, respectively, is included in cost of revenues on the condensed consolidated statements of operations. Impairment charges for the three and nine months ended September 30, 2024 of $0 and $1,198, respectively, were recorded as a result of the disposition of Fexy Studios intangible assets, including the advertiser relationships of $608 and brand names of $590, on the condensed consolidated statements of operations. No impairment charges for the three and nine months ended September 30, 2023 were recorded for the intangible assets. Accrued Expenses and Other – Accrued expenses and other are summarized as follows: Schedule of Accrued Expenses
|  | September 30, 2024 |  |  | December 31, 2023 |
|  | As of |
|  | September 30, 2024 |  |  | December 31, 2023 |
General accrued expenses |  | $ | 4,748 |  |  | $ | 5,551 |
Accrued payroll and related taxes |  |  | 3,457 |  |  |  | 4,515 |
Accrued publisher expenses |  |  | 2,426 |  |  |  | 7,596 |
Accrued interest |  |  | 11,220 |  |  |  | 3,824 |
Liabilities in connection with acquisitions and dispositions |  |  | 66 |  |  |  | 1,119 |
Assumed lease liability |  |  | 747 |  |  |  | 1,328 |
Lease termination liability |  |  | 246 |  |  |  | 4,481 |
Other accrued expenses |  |  | 476 |  |  |  | 489 |
Total accrued expenses and other |  | $ | 23,386 |  |  | $ | 28,903 |
Schedule of Accrued Expenses | Accrued Expenses and Other – Accrued expenses and other are summarized as follows: Schedule of Accrued Expenses
|  | September 30, 2024 |  |  | December 31, 2023 |
|  | As of |
|  | September 30, 2024 |  |  | December 31, 2023 |
General accrued expenses |  | $ | 4,748 |  |  | $ | 5,551 |
Accrued payroll and related taxes |  |  | 3,457 |  |  |  | 4,515 |
Accrued publisher expenses |  |  | 2,426 |  |  |  | 7,596 |
Accrued interest |  |  | 11,220 |  |  |  | 3,824 |
Liabilities in connection with acquisitions and dispositions |  |  | 66 |  |  |  | 1,119 |
Assumed lease liability |  |  | 747 |  |  |  | 1,328 |
Lease termination liability |  |  | 246 |  |  |  | 4,481 |
Other accrued expenses |  |  | 476 |  |  |  | 489 |
Total accrued expenses and other |  | $ | 23,386 |  |  | $ | 28,903 |

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