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Introduction | 12 Months Ended
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Dec. 31, 2025
Accounting Policies [Abstract] |
Introduction |
1. | Introduction:
Nature of business Kidoz Inc. (the “Company”, “Kidoz” or “we”), incorporated in Anguilla, British West Indies in 2005, is a contextual advertising platform built for high-attention, high-compliance mobile environments. Originally developed for children’s digital environments, where compliance and safety requirements are highest, Kidoz delivers privacy-first contextual targeting advertising solutions without the reliance on personal data tracking or behavioral profiling. The Company’s platform combines proprietary software development kit (“SDK”) integrations with contextual targeting technologies, including the Kidoz Privacy Shield and the Kite IQ contextual AI engine, to align advertising with content, environment, and geographic context. Google-certified and Apple-approved, these solutions are designed to operate in compliance with applicable regulations and platform standards, including COPPA, GDPR-K, and Apple App Tracking Transparency. Kidoz operates a direct, full-stack platform connecting app developers and advertisers. The platform enables developers to monetize their applications in a compliant manner, while enabling advertisers to engage customers through curated, high-attention mobile applications and games. The Company’s technology supports the delivery of interactive advertising experiences within selected environments and at defined moments in the user experience, with the objective of driving measurable outcomes without reliance on personal data. Effective January 1, 2023, Kidoz Inc. continued out of the jurisdiction of the Anguillian Business Companies Act, 2022, and into the jurisdiction of the Canada Business Corporations Act (“CBCA”). Continuing operations These consolidated financial statements have been prepared assuming the realization of assets and the settlement of liabilities in the normal course of operations. The Company expects to continue to generate sufficient cash flows to fund continued operations for the next 12 months, or, in the absence of adequate cash flows from operations, obtaining additional financing. Management continues to review operations in order to identify additional strategies designed to generate cash flow, improve the Company’s financial position, and enable the timely discharge of the Company’s obligations.

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- Definition The entire disclosure for the business description and basis of presentation concepts. Business description describes the nature and type of organization including but not limited to organizational structure as may be applicable to holding companies, parent and subsidiary relationships, business divisions, business units, business segments, affiliates and information about significant ownership of the reporting entity. Basis of presentation describes the underlying basis used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS). + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483426/235-10-50-4 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 205 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/205/tableOfContent + Details
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