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PREPAID EXPENSES - RELATED PARTY
3 Months Ended
Mar. 31, 2026
Prepaid Expenses - Related Party  
PREPAID EXPENSES - RELATED PARTY

NOTE 6 – PREPAID EXPENSES - RELATED PARTY

 

On March 10, 2023, the Company amended its exclusive software license agreement with SDE relating to the ARK franchise. For DLC’s the Company plans to release during the term of the agreement, the Company has the option to pay the $5.0 million DLC payment in whole or in part, when paid in advance; or in full, upon the DLC release. No payment for any DLC under this agreement will exceed $5.0 million.

 

During the three months ended March 31, 2026, the Company made $0.5 million in prepaid royalty payments related to ARK: Survival Ascended DLC’s which have not yet been released. During the year ended December 31, 2025, the Company made $1.6 million in prepaid royalty payments related to the ARK: Survival Ascended DLC’s which have not yet been released. Prepaid expenses — related party consisted of the following as of March 31, 2026 and December 31, 2025:

 

   2026   2025 
Prepaid royalties  $5,877,034   $5,983,448 
Prepaid licenses   5,000,000    5,000,000 
Prepaid expenses - related party, ending balance   10,877,034    10,983,448 
Less: short-term portion   (2,647,267)   (2,700,474)
Total prepaid expenses - related party, long-term  $8,229,767   $8,282,974 

 

The amount classified as short-term, as of March 31, 2026 and December 31, 2025, includes prepaid royalties for ARK: Survival Ascended DLC’s which have not yet been released and various operational software licenses obtained through SDE.