OTHER CURRENT ASSETS

3 Months Ended

Mar. 31, 2026

NOTE 6 – OTHER CURRENT ASSETS

As of March 31, 2026, and December 31, 2025, other current assets are $2,276,108 and $2,167,818, respectively. The components of other current assets are as follows:

Description	As of March 31, 2026			As of December 31, 2025
Other current receivables	$	1,313,180		$	1,295,093
Accrued income		513,877			769,611
Employee receivables		698,568			341,580
Other current investments		346,441			354,422
Allowance for bad debt		(595,958	)		(592,888	)
Total other current assets	$	2,276,108		$	2,167,818

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

As of March 31, 2026, the total allowance for bad debt amounts to $595,958 and is primarily related to the impairment of other receivables recorded at My Best Odds Belgium in the amount of $420,699, as well as the impairment of Atlas Bank in bankruptcy at MeridianBet Montenegro in the amount of $119,412.