XML 47 R34.htm IDEA: XBRL DOCUMENT
v3.26.1

SHARE-BASED PAYMENT LIABILITY (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2025
Share-Based Payment Arrangement [Abstract] |
SCHEDULE OF ASSUMPTIONS WERE USED IN SHARE BASED PAYMENT LIABILITY | The following assumptions were used in the Monte Carlo simulation model at initial recognition and remeasurement as of December 31, 2025 of each make-whole liability: SCHEDULE OF ASSUMPTIONS WERE USED IN SHARE BASED PAYMENT LIABILITY At Initial Recognition
|  | Stock Price |  |  | Strike Price |  |  | Term (Yrs) |  |  | Volatility |  |  | Risk-Free Rate |  |  | Fair Value per Share |  |  | Total Fair Value |
Traffic Holdco (Sep 22) |  | $ | 7.92 |  |  | $ | 10.50 |  |  |  | 1.25 |  |  |  | 182 | % |  |  | 3.53 | % |  | $ | 7.27 |  |  | $ | 6,234,755 |
AAA Tuscaloosa (Sep 22) |  | $ | 7.92 |  |  | $ | 10.50 |  |  |  | 1.25 |  |  |  | 182 | % |  |  | 3.53 | % |  | $ | 7.27 |  |  |  | 2,078,249 |
Grove (Nov 19) |  | $ | 7.50 |  |  | $ | 7.79 |  |  |  | 1.25 |  |  |  | 197 | % |  |  | 3.53 | % |  | $ | 5.41 |  |  |  | 2,082,532 |
Learfield (Dec 3) |  | $ | 6.68 |  |  | $ | 5.44 |  |  |  | 1.25 |  |  |  | 193 | % |  |  | 3.53 | % |  | $ | 3.54 |  |  |  | 724,953 |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 11,120,489 |
At Remeasurement (December 31, 2025)
|  | Stock Price |  |  | Strike Price |  |  | Term (Yrs) |  |  | Volatility |  |  | Risk-Free Rate |  |  | Fair Value per Share |  |  | Total Fair Value |
Traffic Holdco (Dec 31) |  | $ | 12.68 |  |  | $ | 10.50 |  |  |  | 1.19 |  |  |  | 180 | % |  |  | 3.48 | % |  | $ | 5.12 |  |  | $ | 5,390,539 |
AAA Tuscaloosa (Dec 31) |  | $ | 12.68 |  |  | $ | 10.50 |  |  |  | 1.19 |  |  |  | 180 | % |  |  | 3.48 | % |  | $ | 5.12 |  |  |  | 1,813,512 |
Grove (Dec 31) |  | $ | 12.68 |  |  | $ | 7.79 |  |  |  | 1.14 |  |  |  | 180 | % |  |  | 3.48 | % |  | $ | 3.21 |  |  |  | 1,635,666 |
Learfield (Dec 31) |  | $ | 12.68 |  |  | $ | 5.44 |  |  |  | 1.25 |  |  |  | 180 | % |  |  | 3.48 | % |  | $ | 3.54 |  |  |  | 565,982 |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 9,405,699 |
SCHEDULE OF ACTIVITY OF SHARE BASED PAYMENT LIABILITY | The following is a summary of activity of the share-based payment liability for the year ended December 31, 2025: SCHEDULE OF ACTIVITY OF SHARE BASED PAYMENT LIABILITY
|  | Share-Based Payment |
|  | Liability |
Balance, December 31, 2024 |  | $ | - |
Initial recognition - make-whole provisions |  |  | 11,120,489 |
Change in fair value (gain) |  |  | (1,714,790 | )
Balance, December 31, 2025 |  | $ | 9,405,699 |

X
- References No definition available. + Details
Name: | us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of input and valuation technique used to measure fair value and change in valuation approach and technique for each separate class of asset and liability measured on recurring and nonrecurring basis. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (bbb)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 103 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482078/820-10-55-103 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (bbb)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 + Details
Name: | us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income (loss) and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-3 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 + Details
Name: | us-gaap_FairValueLiabilitiesMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration