OTHER CURRENT ASSETS

6 Months Ended

Jun. 30, 2025

NOTE 6 – OTHER CURRENT ASSETS

As of June 30, 2025, and December 31, 2024, other current assets are $2,514,355 and $2,584,771, respectively. The components of other current assets are as follows:

Description	As of June 30, 2025			As of December 31, 2024
Other current receivables	$	1,023,540		$	1,315,276
Accrued income		1,281,489			1,068,075
Employee receivables		396,580			314,865
Other current investments		344,942			330,302
Allowance for bad debt		(532,196	)		(443,747	)
Total other current assets	$	2,514,355		$	2,584,771

Other current receivables include government refunds for maternity leave reimbursements, interest receivables, employee advances, and receivables for thefts and damages.

As of June 30, 2025, the total allowance for bad debt amounts to $532,196 and is primarily related to the impairment of other receivables recorded at My Best Odds Belgium in the amount of $383,028, as well as the impairment of Atlas Bank in bankruptcy at MeridianBet Montenegro in the amount of $140,142.