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PREPAID MARKETING EXPENSES (Tables) | 12 Months Ended
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Dec. 31, 2025
Prepaid Marketing Expenses |
SCHEDULE OF CONSIDERATION AND PREPAID BALANCES | SCHEDULE OF CONSIDERATION AND PREPAID BALANCES
|  | Consideration |  |  | Agreement |  |  | Term |  |  | 2025 |  |  | Prepaid Balance as of December 31, 2025 |
Agreement |  | Type |  |  | Amount |  |  | (Years) |  |  | Amortization |  |  | Current |  |  | Non-Current |  |  | Total |
MavDB (Jan 2025) |  | PFW* |  |  | $ | 2,689,656 |  |  | 2 |  |  | $ | 1,269,193 |  |  | $ | 1,344,828 |  |  | $ | 75,635 |  |  | $ | 1,420,463 |
Traffic Holdco |  | Shares + MW** |  |  |  | 13,023,328 |  |  | 3 |  |  |  | 1,998,100 |  |  |  | 4,341,109 |  |  |  | 6,684,119 |  |  |  | 11,025,228 |
AAA Tuscaloosa |  | Shares + MW |  |  |  | 4,341,104 |  |  | 3 |  |  |  | 666,032 |  |  |  | 1,357,173 |  |  |  | 2,317,899 |  |  |  | 3,675,072 |
Grove |  | Shares + MW |  |  |  | 4,970,835 |  |  | 3 |  |  |  | 190,662 |  |  |  | 1,656,945 |  |  |  | 3,123,228 |  |  |  | 4,780,173 |
Learfield |  | Shares + MW |  |  |  | 2,014,433 |  |  | 3 |  |  |  | 51,882 |  |  |  | 671,478 |  |  |  | 1,291,073 |  |  |  | 1,962,551 |
|  |  |  |  | $ | 27,039,356 |  |  |  |  |  | $ | 4,175,869 |  |  | $ | 9,371,533 |  |  | $ | 13,491,954 |  |  | $ | 22,863,487 |
* |  | PFW = pre-funded warrants, equity-classified with no make-whole provision.
** |  | Shares + MW = common stock issued plus a make-whole provision guaranteeing the counterparty a minimum aggregate share value. The make-whole creates a liability-classified share-based award under ASC 718, measured at fair value via Monte Carlo simulation. See Note 9.
SCHEDULE OF DISAGGREGATES TOTAL CONSIDERATION FOR SHARE BASED AGREEMENTS | The following table disaggregates total consideration for the share-based agreements between the equity component (fair value of shares or warrants issued, recorded in equity) and the liability component (initial fair value of the make-whole provision, recorded as share-based payment liability on the consolidated balance sheet): SCHEDULE OF DISAGGREGATES TOTAL CONSIDERATION FOR SHARE BASED AGREEMENTS
|  | Fair Value of Equity (Shares & PFW) |  |  | Share-Based Payment Liability |  |  | Total |
Traffic Holdco |  | $ | 6,788,573 |  |  | $ | 6,234,755 |  |  | $ | 13,023,328 |
AAA Tuscaloosa |  |  | 2,262,855 |  |  |  | 2,078,249 |  |  |  | 4,341,104 |
Grove |  |  | 2,888,303 |  |  |  | 2,082,532 |  |  |  | 4,970,835 |
Learfield |  |  | 1,289,480 |  |  |  | 724,953 |  |  |  | 2,014,433 |
|  | $ | 13,229,211 |  |  | $ | 11,120,489 |  |  | $ | 24,349,700 |
SCHEDULE OF AMORTIZATION OF PREPAID MARKETING EXPENSES | SCHEDULE OF AMORTIZATION OF PREPAID MARKETING EXPENSES
Year Ended December 31, |  | Amount |
2026 |  | $ | 9,371,533 |
2027 |  |  | 8,102,340 |
2028 |  |  | 5,389,614 |
Prepaid marketing expenses |  | $ | 22,863,487 |

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