v3.26.1
Significant Accounting Policies and Practices (Tables)
 3 Months Ended 12 Months Ended
Mar. 31, 2026
Dec. 31, 2025
Significant Accounting Policies and Practices [Abstract]    
Schedule of Consolidated Subsidiaries

As of March 31, 2026 and December 31, 2025, the Company’s consolidated subsidiaries and/or entities are as follows:

 

        Company Ownership
Interest		  
Name of combined affiliate   State or other jurisdiction of
incorporation or organization		     March 31,
2026		       December 31,
2025		  
Jerrick Ventures LLC   Delaware     100 %     100 %
Abacus Tech Pty Ltd   Australia     100 %     100 %
OG Collection, Inc.   Delaware     20 %     20 %
Vocal, Inc.   Nevada     20 %     20 %
S96 NYC, LLC   New York     100 %     100 %
Fly Flyte, Inc.   New York    
-
 %     80 %
Ponderosa Air, LLC   New York     - %     100 %

As of December 31, 2025 and 2024, the Company’s consolidated subsidiaries and/or entities are as follows:

 

        Company Ownership Interest  
Name of combined affiliate   State or other jurisdiction of
incorporation or organization		   December 31,
2025		     December 31,
2024		  
Jerrick Ventures LLC   Delaware     100 %     100 %
Abacus Tech Pty Ltd   Australia     100 %     100 %
OG Collection, Inc.   Delaware     20 %     44.00 %
Vocal, Inc.   Nevada     20 %     41.73 %
S96 NYC, LLC   New York     100 %     100 %
Fly Flyte, Inc.   New York     80.02 %    
-
 %
Flewber Global, Inc.   Delaware     N/A - Entity Closed      
-
 %
Ponderosa Air, LLC   New York     100 %    
-
 %
Schedule of Relevant Assets and Liabilities

The following tables provide a summary of the relevant assets that are measured at fair value on a recurring basis:

 

   Fair Value Measurements as of
March 31, 2026		 
   Total   Quoted
Prices
in Active
Markets for
Identical
Assets or
Liabilities
(Level 1)		   Quoted
Prices for
Similar
Assets or
Liabilities in
Active
Markets
(Level 2)		   Significant
Unobservable
Inputs
(Level 3)		 
Assets:                
Marketable securities  $96,295   $96,295   $
         -
   $
-
 
Total assets  $96,295   $96,295   $
-
   $
-
 
Liabilities:                    
Derivative liabilities  $1,459,084   $
-
   $
-
   $1,459,084 
Total Liabilities  $1,459,084   $
-
   $
-
   $1,459,084 
   Fair Value Measurements as of
December 31, 2025		 
   Total   Quoted
Prices
in Active
Markets for
Identical
Assets or
Liabilities
(Level 1)		   Quoted
Prices for
Similar
Assets or
Liabilities in
Active
Markets
(Level 2)		   Significant
Unobservable
Inputs
(Level 3)		 
Assets:                
Marketable securities  $251,983   $251,983   $
         -
   $
-
 
Total assets  $251,983   $251,983   $
-
   $
-
 
Liabilities:                    
Derivative Liabilities  $1,668,038   $
-
   $
-
    1,668,038 
Total Liabiities  $1,668,038   $
-
   $
-
   $1,668,038 

The following tables provide a summary of the relevant assets that are measured at fair value on a non-recurring basis:

 

    Fair Value Measurements as of
March 31, 2026		  
    Total     Quoted
Prices in
Active
Markets for
Identical
Assets or
Liabilities
(Level 1)		     Quoted
Prices for
Similar
Assets or
Liabilities in
Active
Markets
(Level 2)		     Significant
Unobservable
Inputs
(Level 3)		  
Assets:                                
Preferred stock receivable   $ 5,614,086     $ 5,614,086     $            -     $          -  
Intangible assets, net   $ 25,258     $ -     $ -     $ 25,258  
Total assets   $ 5,639,344     $ 5,614,086     $ -     $ 25,258  

 

   Fair Value Measurements as of
December 31, 2025		 
   Total   Quoted
Prices in
Active
Markets for
Identical
Assets or
Liabilities
(Level 1)		   Quoted
Prices for
Similar
Assets or
Liabilities in
Active
Markets
(Level 2)		   Significant
Unobservable
Inputs
(Level 3)		 
Assets:                
Intangibles assets, net  $28,043   $
      —
   $
—
    28,043 
Total assets  $28,043   $
—
   $
—
   $28,043 

The following tables provide a summary of the relevant assets and liabilities that are measured at fair value on a recurring basis:

 

   Fair Value Measurements as of
December 31, 2025		 
   Total   Level 1   Level 2   Level 3 
Assets:                
Marketable securities  $251,983   $251,983   $
        -
   $
-
 
Total assets  $251,983   $251,983   $
-
   $
-
 
Liabilities:                    
Derivative liabilities  $
-
   $
-
   $
-
   $1,668,038 
Total liabilities  $
-
   $
-
   $
-
   $1,668,038 

 

   Fair Value Measurements as of
December 31, 2024		 
   Total   Level 1   Level 2   Level 3 
Assets:                
Marketable securities  $67,676   $67,676   $
             -
   $
             -
 
Total assets  $67,676   $67,676   $
-
   $
-
 

The following tables provide a summary of the relevant assets that are measured at fair value on a non-recurring basis:

 

   Fair Value Measurements as of
December 31, 2025		 
   Total   Level 1   Level 2   Level 3 
Assets:                
Intangible assets  $7,486,004   $
            -
   $
           -
   $7,486,004 
Goodwill   7,818,805    
-
    
-
    7,818,805 
Total assets  $15,304,809   $
-
   $
-
   $15,304,809 

 

   Fair Value Measurements as of
December 31, 2024		 
   Total   Level 1   Level 2   Level 3 
Assets:                
Intangible assets  $103,550   $
           -
   $
             -
   $103,550 
Goodwill   5,415    
-
    
-
    5,415 
Total assets  $108,965   $
-
   $
-
   $108,965 
Schedule of Property and Equipment Estimated Useful Lives Depreciation is computed by the straight-line method (after taking into account their respective estimated residual values) over the estimated useful lives of the respective assets as follows:
Asset Class  Useful Life
(Years)
Computers & Software  3
Furniture & Fixtures  2 – 10
Automobile  5
Software  3
Leasehold Improvements*  3

 

* Leasehold improvements are amortized over the shorter of the remaining term of the lease or the useful life of the improvement.
 Depreciation is computed by the straight-line method (after taking into account their respective estimated residual values) over the estimated useful lives of the respective assets as follows:
   Estimated
Useful Life
(Years)		 
Computer equipment and software   3 - 5 
Furniture and fixtures   5 
Automobile   5 
Schedule of Intangible Assets, Net of Amortization

The breakdown of intangible assets, net of amortization, as of March 31, 2026 was as follows:

 

Asset Description  Amount 
Customer Relations  $4,685 
Know-How and Intellectual Property   12,494 
Website & Apps   8,079 
Total Intangible Assets  $25,258 
  
Schedule of Revenue Disaggregated By Revenue Source

Revenue from continuing operations disaggregated by revenue source for the three months ended March 31, 2026 and 2025 consists of the following:

 

   For the three months ended 
   March 31, 
   2026   2025 
Agency (Managed Services + Branded Content)  $69,000   $134,800 
Platform (Creator Subscriptions)   101,967    133,299 
Ecommerce   32,760    23,785 
Total Revenue  $203,727   $291,884 

Revenue disaggregated by revenue source for the years ended December 31, 2025 and 2024 consists of the following:

 

   Year Ended 
   December 31, 
   2025   2024 
Agency (Managed Services & Branded Content)  $483,550   $714,548 
Air Mobility   1,913,443    
-
 
Platform (Creator Subscriptions)   569,901    736,567 
Other Revenue   225,543    47,759 
   $3,192,437   $1,498,874 
Schedule of Revenue Recognition Timing of revenue recognition from continuing operations for the three months ended March 31, 2026 and 2025 consists of the following:
   For the three months ended 
   March 31, 
   2026   2025 
Products and services transferred over time  $170,877   $275,780 
Products transferred at a point in time   32,850    16,104 
   $203,727   $291,884 
 Timing of revenue recognition for the years ended December 31, 2025 and 2024 consists of the following:
   Year Ended 
   December 31, 
   2025   2024 
Products and services transferred over time  $1,207,251   $1,451,151 
Products transferred at a point in time   1,985,186    47,723 
   $3,192,437   $1,498,874 
Schedule of Common Stock Equivalents

The Company had the following common stock equivalents at March 31, 2026 and 2025:

 

   March 31, 
   2026   2025 
Series A preferred   10,870    
-
 
Series E preferred   11    11 
Series F preferred   114,150    22,830 
Series G preferred   1,296,000    495,638 
Series H preferred   73,892    73,892 
Series I preferred   378,120    
-
 
Options   1,663,415    266,260 
Warrants   2,461,972    1,688,062 
Convertible notes   314,097    26,177 
Totals   6,312,527    2,572,870 

The Company had the following common stock equivalents at December 31, 2025 and 2024:

 

   December 31, 
   2025   2024 
Series A preferred   10,870    
-
 
Series E preferred   11    23 
Series F preferred   114,150    31,180 
Series G preferred   1,296,000    78,188 
Series H preferred   73,891    73,891 
Series I preferred   378,120    
-
 
Options   569,922    103,679 
Warrants   2,401,378    1,310,343 
Convertible notes   276,597    14,808 
Totals   4,181,859    1,612,112 
Schedule of Changes in Deferred Revenue   Changes in the balance of deferred revenue for the periods presented are as follows:
   Deferred
Revenue		 
Balance as of December 31, 2023  $266,037 
Billings for the period   1,379,787 
Revenue recognized   (1,498,874)
Balance as of December 31, 2024   146,950 
Billings for the period   3,330,866 
Revenue recognized   (3,192,437)
Balance as of December 31, 2025  $285,379 
Schedule of Previously Issued Consolidated Financial Statements  

The following table summarizes the effects these corrections had on the Company’s unaudited condensed consolidated statement of changes in stockholders’ equity (deficit) by financial statement line item:

 

   As of September 30, 2025 
   As Reported   Adjustment   As Revised 
Stock in Subsidiaries: Vocal, Inc. Preferred stock, $0.001 par value  $178   $(178)  $
-
 
Stock in Subsidiaries: OG Collection, Inc. Preferred stock, $0.001 par value   200    (200)   
-
 
Non-Controlling Interest   5,541,786    378    5,542,164 
Total Stockholders’ (Deficit)   9,048,046    
-
    9,048,046