v3.26.1
Summary of Significant Accounting Policies (Tables)
12 Months Ended
Dec. 31, 2025
Accounting Policies [Abstract]  
Schedule of Change in Allowance for Doubtful Accounts
The change in the Company’s allowance for doubtful accounts was as follows:
Year Ended December 31,
202520242023
Balance as of January 1,$1,039 $1,424 $1,879 
Additions469 138 1,407 
Write-offs, net of recoveries(825)(523)(1,862)
Balance as of December 31,$683 $1,039 $1,424 
Schedule of Film Costs
Film costs, which were included in film costs, net, on the on the consolidated balance sheets, were as follows:
December 31, 2025December 31, 2024
Individual Monetization:
Feature films in production$13,118$
Completed feature films, less amortization6,2791,712
Total$19,397$1,712
Schedule of Estimated Useful Lives of Property and Equipment The estimated useful lives of property and equipment of each asset category are as follows:
Useful Life (Years)
Furniture and fixtures5
Leasehold improvements
7 – 11
Computer equipment4
Video equipment3
Schedule of Stock-Based Compensation Cost
The following table summarizes stock-based compensation cost included in the consolidated statements of operations:
Year Ended December 31,
202520242023
Cost of revenue, excluding depreciation and amortization$1,332 $1,298 $752 
Sales and marketing631 492 781 
General and administrative3,277 3,297 3,911 
Research and development1
580 444 (162)
$5,820 $5,531 $5,282 
_________________________________
(1) The negative stock-based compensation expense for the year ended December 31, 2023 for research and development was primarily due to forfeitures.
Schedule of Revisions to Impacted Periods
A summary of the revisions to the impacted periods are shown below (in thousands):
As of December 31, 2024As of December 31, 2023
As ReportedRevisionAs RevisedAs ReportedRevisionAs Revised
Cash and cash equivalents$38,648 $(16,275)$22,373 $35,637 $(25,000)$10,637 
Restricted cash— — — — — — 
Total current assets100,886 (16,275)84,611 132,789 (25,000)107,789 
Noncurrent restricted cash— 16,275 16,275 — 25,000 25,000 
Total assets$221,398 $— $221,398 $411,476 $— $411,476