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Net Revenue (Tables)

9 Months Ended

Sep. 30, 2024

Revenue from Contract with Customer [Abstract]

Composition of Revenue

Net revenue is comprised of the following:

		Three months ended September 30,								Nine months ended September 30,
		2023				2024				2023				2024
Audio		$	48,332,715			$	46,889,920			$	146,198,774			$	137,748,127
Digital			11,177,881				11,300,196				33,455,935				35,257,992
Other			609,161				-				1,705,891				-
		$	60,119,757			$	58,190,116			$	181,360,600			$	173,006,119

Deferred Revenue

		December 31,				September 30,
		2023				2024
Deferred revenue		$	4,835,984			$	7,021,361

Trade Sale Revenue

		December 31,				September 30,
		2023				2024
Trade sales receivable		$	1,417,692			$	1,108,842
Trade sales payable			481,471				544,231

		Three months ended September 30,								Nine months ended September 30,
		2023				2024				2023				2024
Trade sales revenue		$	1,441,228			$	1,680,660			$	4,288,722			$	4,156,738

Digital revenue includes revenue from the sale of streamed commercial spots, station-owned assets and third-party products. Each streamed commercial spot, station-owned asset and third-party product is considered a performance obligation. Revenue is recognized when the commercial spots have streamed. Station-owned assets are generally scheduled over a period of time and revenue is recognized over time as the digital items are used for advertising content, except for streamed commercial spots. Third-party products are generally scheduled over a period of time with an impression target each month. Revenue from the sale of third-party products is recognized over time as the digital items are used for advertising content and impression targets are met each month. The Company assesses each digital sales order to determine if the Company is operating as the principal or an agent. The Company currently operates as the principal for digital revenue.

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- Definition

Tabular disclosure of trade sales receivable and trade sales payable.

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- Definition

Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-10

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- Definition

Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-5

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