Note 5 — Accounts Payable and Accrued Liabilities

Accounts payable and accrued liabilities at  March 31, 2026 and 2025 were as follows (in thousands):

Accrued revenue share can be attributed to monies owed to content creators who contribute their podcast or other media content for the Company to sell to consumers. The Company accrues a liability based on the percentage of revenue owed to each content creator at the time of sale.