| Schedule of the Estimated Transaction Price |
|
In arrangements with multiple performance
obligations, the estimated transaction price is allocated to each distinct performance obligation based on relative stand-alone selling
price.
| | |
For the years ended | |
| | |
June 30, | |
| | |
2025 | | |
2024 | |
| Membership (1) | |
$ | 132,950 | | |
$ | 233,453 | |
| Product Sales (2) | |
| 952 | | |
| 6,176 | |
| FAST Revenue – related parties (3) | |
| 221,894 | | |
| 266,142 | |
| Ad Revenue (4) | |
| 271,638 | | |
| 1,151 | |
| Other Revenue | |
| 715 | | |
| 998 | |
| Total | |
$ | 628,149 | | |
$ | 507,920 | |
| (1) | Membership sales refer to customers purchasing premium content through our SmartGuide for varying fees and recognized on a gross basis over the service period determined. |
| (2) | Product sales refer to the physical transfer of goods shipped to customers to aid in access to our other offered service lines, recognized as a point of sale, upon shipment of goods. |
| (3) | We provide end-to-end software solutions for development of FAST (Free Ad-Supported TV) channels to customers such as content creation, production, video studio rental, etc. to aid in the creation of content for their channels and a platform fee for distributing the channel. Revenue is recognized at the point in time the services are performed for the development of FAST channels. We charge a monthly platform fee for distributing the FAST channel on our platform. We recognized related party revenue of $221,894 ($175,394 for FAST channel buildouts and $46,500 for channel streaming) for the year ended June 30, 2025. |
| (4) | During the period from October 1, 2024, through June 30, 2025, we recognized $271,638 of ad revenue from the buying and selling of advertising space on other content platform providers. Of this amount, $125,000 was recognized as Ad Agency Revenue under the Launch That Experimental Media Plan Agreement, representing revenue from the provision of discovery, development, and test media distribution services for a client campaign. The remaining $146,638 was recognized as Arbitrage Ad Revenue from the buying and selling of advertising space via the FreeCast Ad Platform. |
|
| Schedule of Class a Common Stock Effects are Anti-Dilutive |
The
following table provides the number of Class A common stock equivalents not included in diluted income per share, because the effects
are anti-dilutive, for the nine months ended March 31, 2026, and 2025, respectively.
| | |
For the Nine Months Ended
March 31, | |
| | |
2026 | | |
2025 | |
| Convertible debt and liabilities | |
| 626,979 | | |
| 320,013 | |
| Options | |
| 926,373 | | |
| 993,270 | |
| Warrants | |
| 687,500 | | |
| 8,056,087 | |
| Total | |
| 2,240,852 | | |
| 9,369,370 | |
|
The
following table provides the number of Class A common stock equivalents not included in diluted income per share, because the effects
are anti-dilutive, for the fiscal years ended June 30, 2025, and 2024, respectively.
| | |
For the Fiscal Year Ended
June 30, | |
| | |
2025 | | |
2024 | |
| Convertible debt and liabilities | |
| 503,549 | | |
| 263,016 | |
| Options | |
| 953,892 | | |
| 932,592 | |
| Warrants | |
| 8,056,087 | | |
| 8,156,087 | |
| Total | |
| 9,513,528 | | |
| 9,351,695 | |
|