XML 36 R27.htm IDEA: XBRL DOCUMENT v3.25.3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Jun. 30, 2024

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Summary of disaggregation of revenue

​

​	​	​	​	​	​	​
​	​	For the Six Months Ended
​	​	June 30,
​		2025			2024
Nature of Revenue:		​	​		​
Rebates and incentives offered by publishers	​	$	96,348	​	$	20,200
Net fees from advertisers	​		186,691	​		25,975
Total	​	$	283,039	​	$	46,175
​	​	​	​	​	​	​
Category of Revenue:	​		​	​		​
SEM services	​	$	150,707	​	$	2,953
Non-SEM services	​		132,332	​		43,222
Total	​	$	283,039	​	$	46,175

Summary of currency exchange rates

​

​	​	​	​	​
​		June 30,		December 31,
​		2025		2024
Period/year-end spot rate		7.1636		7.2993

​

​	​	​	​	​
​	​	For the Six Months Ended June 30,
​		2025		2024
Average rate		7.2526	​	7.2150

X

- Definition

The tabular disclosure of currency exchange rates.

+ References

No definition available.

+ Details

Name:	baos_ScheduleOfCurrencyExchangeRatesTableTextBlock
Namespace Prefix:	baos_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_AccountingPoliciesAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- 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

+ Details

Name:	us-gaap_DisaggregationOfRevenueTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration