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PREPAID MARKETING EXPENSES (Tables)
 12 Months Ended
Dec. 31, 2025
Prepaid Marketing Expenses  
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):

 

   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

 

Year Ended December 31,  Amount 
2026  $9,371,533 
2027   8,102,340 
2028   5,389,614 
Prepaid marketing expenses  $22,863,487