NOTE 18. SUBSEQUENT EVENTS

During the fiscal year ended March 31, 2026, PopArabia FZ-LLC, a subsidiary of the Company, entered into a sale and purchase agreement to acquire all of the issued and outstanding share capital of ViralWave Content Consultancy DWC-LLC (“Viral Wave”), for total consideration of approximately $5.7 million, consisting primarily of cash, subject to customary working capital and other purchase price adjustments (the “Viral Wave Acquisition”). The Viral Wave Acquisition closed on April 7, 2026 following required regulatory approvals and the Company will account for the transaction as a business combination in accordance with ASC Topic 805, Business Combinations.

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Viral Wave is a music and entertainment organization specializing in content distribution throughout the Middle East and North Africa region (“MENA”). The acquisition is expected to support the Company’s strategy to expand its presence in emerging markets, including MENA, as well as among global Arabic-language audiences.