v3.26.1
Segment Reporting (Tables)
 3 Months Ended 12 Months Ended
Mar. 31, 2026
Dec. 31, 2025
Segment Reporting [Abstract]    
Schedule of Reportable Segments and Corporate

The following tables present certain financial information related to our reportable segments and Corporate as of March 31,2026 and for the three months ended March 31,2026:

 

   As of March 31, 2026 
   Vocal   OG Collection   Corporate   Total 
Cash  $87,041   $28,983   $134,855   $250,879 
Accounts receivable, net   
—
    
—
    5,000    5,000 
Prepaid expenses and other current assets   18,686    23,117    117,275    159,078 
Deposits and other assets   
—
    
—
    
—
    
—
 
Intangible assets   
—
    
—
    25,258    25,258 
Goodwill   
—
    
—
    
—
    
—
 
All other assets   87,040    39,960    11,560,544    11,687,544 
Total Assets  $192,767   $92,060   $11,842,932   $12,127,759 
                     
Accounts payable and accrued liabilities  $325,936   $7,011   $4,731,744   $5,064,691 
Note payable, net of debt discount and issuance costs   90,175    81,853    25,346    197,374 
Deferred revenue   98,511    
—
    
—
    98,511 
All other Liabilities   
—
    
—
    3,029,061    3,029,061 
Total Liabilities  $514,622   $88,864   $7,786,151   $8,389,637 
   As of December 31, 2025 
   Vocal   OG Collection   Corporate   Total 
Cash  $124,605   $5,772   $91,365    221,742 
Accounts receivable, net   
—
    
—
    10,000    10,000 
Prepaid expenses and other current assets   93,731    
—
    167,190    260,921 
Intangible assets   
—
    
—
    28,043    28,043 
All other assets   
—
    
—
    1,430,991    1,430,991 
Total Assets  $218,336   $5,772   $1,727,589   $1,951,697 
                     
Accounts payable and accrued liabilities  $385,191   $250   $4,900,324    5,285,765 
Note payable, net of debt discount and issuance costs   66,228         54,902    121,130 
Deferred revenue   118,862    
—
    
—
    118,862 
Convertible Notes, net of debt discount and issuance costs   
—
    
—
    383,374    383,374 
All other Liabilities   
—
    
—
    1,668,038    1,668,038 
Total Liabilities  $570,281   $250   $7,006,638   $7,577,169 

Components of deferred tax assets are as follows:

   December 31,
2025		   December 31,
2024		 
Net deferred tax assets – Non-current:        
Depreciation  $(100,953)  $(66,080)
Stock based compensation   8,190,318    9,442,717 
Expected income tax benefit from NOL carry-forwards   2,041,393    6,017,949 
Less valuation allowance   (10,130,758)   (15,394,586)
Deferred tax assets, net of valuation allowance  $
-
   $
-
 
Schedule of Financial Information Related to Our Reportable Segments and Corporate
   For the three months ended
March 31, 2026		 
   Vocal   OG Collection   Corporate   Total 
Net revenue  $170,967   $32,760   $
—
   $203,727 
Cost of revenue   (3,999)   5,428    
—
    1,429 
Gross margin  $174,966   $27,332   $
—
   $202,298 
                     
Marketing   65,734    40,740    
—
    106,474 
Compensation   
—
    2,989    367,820    370,809 
Stock based compensation   
—
    
—
    11,307,992    11,307,992 
General and administrative   152,345    70,017    494,043    716,405 
Research and development   41,225    
—
    
—
    41,225 
Total operating expenses  $259,304   $113,746   $12,169,855   $12,542,905 
                     
Interest expense  $1,826   $4,110   $9,624   $15,560 
All other expenses   2,232,462    9,233    (1,153,439)   1,088,256 
                     
Other expenses (income), net  $2,234,288   $13,343   $(1,143,815)  $1,103,816 
                     
Loss before income tax provision and equity in net loss from unconsolidated investments  $(2,318,626)  $(99,757)  $(11,026,040)  $(13,444,423)
   For the three months ended
March 31, 2025		 
   Vocal   OG Collection   Corporate   Total 
Net revenue  $268,099   $15,985   $7,800   $291,884 
Cost of revenue   35,202    4,774    
—
    39,976 
Gross margin  $232,897   $11,211   $7,800   $251,908 
                     
Marketing   34,820    6,643    
—
    41,463 
Compensation   98,500    62,500    368,322    529,322 
Stock based compensation   
—
    
—
    949,924    949,924 
General and administrative   88,205    9,400    629,975    727,580 
Total operating expenses  $221,525   $78,543   $1,948,221   $2,248,289 
                     
Interest expense  $1,741   $
—
   $66,354   $68,095 
All other expenses   5,120    
—
    (331,113)   (325,993)
                     
Other expenses (income), net  $6,861   $
—
   $(264,759)  $(257,898)
                     
Income (Loss) before income tax provision and equity in net loss from unconsolidated investments  $4,511   $(67,332)  $(1,675,662)  $(1,738,483)
    Vocal     OG
Collection		     Corporate     Total  
Net Revenue   $ 1,053,451     $ 71,743     $ 153,800     $ 1,278,994  
Cost of Revenue     150,602       12,095       56,708       219,405  
Gross margin   $ 902,849     $ 59,648     $ 97,092     $ 1,059,589  
                                 
Research and development   $ 1,842      
-
      
-
     $ 1,842  
Marketing     417,072       101,522      
-
       518,594  
Compensation     430,126       301,252       832,834       1,564,212  
Stock based compensation    
-
      
-
       5,305,221       5,305,221  
General and administrative     335,177       57,028       1,363,540       1,755,745  
Impairment of intangible assets    
-
      
-
       35,723       35,723  
Impairment of goodwill    
-
      
-
       3,034       3,034  
Total Operating Expenses   $ 1,184,217     $ 459,802     $ 7,540,352     $ 9,184,371  
                                 
Interest Expense   $ (7,729 )    
-
     $ (715,820 )   $ (723,549 )
All other (expenses) income, net     (6,361 )     3,192       3,721,474       3,718,305  
Other (expenses) income, net   $ (14,090 )   $ 3,192     $ 3,005,654     $ 2,994,756  
Loss from continuing operations before income tax provision   $ (295,458 )   $ (396,962 )   $ (4,437,606 )   $ (5,130,026 )
Loss from discontinued operations, net of tax                             (4,234,526 )
Net loss                           $ (9,364,552 )
   Vocal   OG
Collection		   Corporate   Total 
Net revenue  $1,444,458   $37,348   $17,068   $1,498,874 
Cost of revenue   63,002    
-
    142    63,144 
Gross margin  $1,381,456   $37,348   $16,926   $1,435,730 
                     
Research and development  $204,043    
-
    
-
   $204,043 
Marketing   252,436    16,719    4,884    274,039 
Compensation   2,500    
-
    1,939,172    1,941,672 
Stock based compensation   709,926    4,600,000    4,132,791    9,442,717 
General and administrative   316,089    43,714    1,550,678    1,910,480 
Total Operating Expenses  $1,484,994   $4,660,433   $7,627,525   $13,772,951 
                     
Interest Expense  $(19,265)   
-
   $(299,890)  $(319,155)
All other income, net   954,958    5,000    7,026,407    7,986,365 
Other income, net  $935,693   $5,000   $6,726,517   $7,667,210 
                     
Income (loss) before income tax provision  $832,155   $(4,618,085)  $(884,081)  $(4,670,011)
Schedule of Reportable Segments and Corporate

The following table presents the major classes of assets and liabilities of the discontinued operations as of December 31, 2025:

 

Assets:    
Cash  $25,671 
Accounts receivable, net   1,530 
Prepaid expenses and other current assets   74,492 
Property and equipment, net   176,866 
Operating lease right-of-use asset, net   586,310 
Goodwill   7,818,805 
Intangible assets, net   7,457,961 
Deposits and other assets   48,615 
Total assets of discontinued operations  $16,190,250 
      
Liabilities:     
Accounts payable and accrued liabilities  $339,074 
Deferred revenue   166,517 
Notes payable, net of debt discount and issuance costs   419,056 
Operating lease payable   567,423 
Total liabilities of discontinued operations  $1,492,070 

The following tables present certain financial information related to our reportable segments and Corporate:

   Vocal   OG
Collection		   Corporate   Total 
Cash  $124,605   $5,772   $91,365   $221,742 
Accounts receivable, net   
-
    
-
    10,000    10,000 
Prepaid expenses and other current assets   93,731    
-
    167,190    260,921 
Intangible assets, net   
-
    
-
    28,043    28,043 
Goodwill   
-
    
-
    
-
    
-
 
All other assets   
-
    
-
    1,430,991    1,430,991 
Total Assets  $218,336   $5,772   $1,727,589   $1,951,697 
                     
Accounts payable and accrued liabilities  $385,191   $250   $4,900,324   $5,285,765 
Note payable, net of debt discount and issuance costs   66,228    
-
    54,902    121,130 
Deferred revenue   118,862    
-
    
-
    118,862 
Convertible Notes, net of debt discount and issuance costs   
-
    
-
    383,374    383,374 
All other liabilities   
-
    
-
    1,668,038    1,668,038 
Total Liabilities  $570,281   $250   $7,006,638   $7,577,169 
Total segment assets – continuing operations  $1,951,697 
Assets of discontinued operations (Note 13)   16,190,250 
Total consolidated assets  $18,141,947 
      
Total segment liabilities – continuing operations  $7,577,169 
Liabilities of discontinued operations (Note 13)   1,492,069 
Total consolidated liabilities  $9,069,238 
   Vocal   OG
Collection		   Corporate   Total 
Cash  $5,152   $1,319   $9,019   $15,490 
Accounts receivable, net   
-
    
-
    2,000    2,000 
Deposits and other assets   
-
    
-
    83,616    83,616 
Intangible assets, net   
-
    
-
    103,550    103,550 
Goodwill   
-
    
-
    5,415    5,415 
All other assets   
-
    
-
    2,052,278    2,052,278 
Total Assets  $5,152   $1,319   $2,255,878   $2,262,349 
                     
Accounts payable and accrued liabilities  $507,374   $17,447   $7,925,983   $8,450,804 
Note payable, net of debt discount and issuance costs   88,695    
-
    859,304    947,999 
Deferred revenue   146,950    
-
    
-
    146,950 
Convertible Notes, net of debt discount and issuance costs   
-
    
-
    1,216,158    1,216,158 
All other liabilities   
-
    
-
    1,798,758    1,798,758 
Total Liabilities  $743,019   $17,447   $11,800,203   $12,560,669