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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

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- References

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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
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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

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-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
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-SubTopic 10
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