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SEGMENT DISCLOSURES
 6 Months Ended
Jun. 30, 2026
Segment Reporting [Abstract]  
SEGMENT DISCLOSURES SEGMENT DISCLOSURES
The Company provides value through its Managed Services, by managing custom content workflow, creator search and targeting, bidding, analytics, and payment processing. The Company operates as one operating and one reportable segment in accordance with ASC 280, Segment Reporting.
The Company’s Chief Operating Decision Maker (“CODM”) is the Chief Executive Officer (“CEO”). The CODM evaluates segment performance and makes resource allocation decisions based on net income (loss), which represents the measure of segment profit reviewed for purposes of assessing operating performance, allocating resources, and evaluating financial results.
In assessing performance, the CODM considers revenue growth and profitability trends to evaluate market demand, pricing strategies, customer acquisition and retention, and operating efficiency. Expense trends, including personnel-related costs and other cash operating costs, are monitored to assess cost structure, scalability, and the impact of strategic initiatives. Segment profitability is primarily evaluated based on cash operating costs and EBITDA, which excludes non-cash items such as depreciation and amortization, stock-based compensation, and impairment charges, though these items are considered in the overall assessment.
The following table presents the Company’s single reportable segment results for the three and six months ended June 30, 2026 and 2025, which reconcile to the unaudited condensed consolidated statements of operations:
Three Months Ended June 30,Six Months Ended June 30,
2026202520262025
Revenue$5,807,086 $9,133,232 $12,380,318 $17,101,595 
Less:
Cost of revenue-direct2,603,623 3,679,117 5,329,483 7,016,943 
Human capital costs3,044,721 3,280,370 6,440,746 6,727,032 
Other cash operating costs680,008 937,279 1,752,105 2,311,805 
Depreciation and amortization187,572 149,242 336,819 309,594 
Stock based compensation357,865 355,714 760,031 640,846 
Interest income(385,251)(475,342)(780,263)(946,532)
Other expense (income), net2,463 1,784 2,835 (20,361)
Segment net income (loss)$(683,915)$1,205,068 $(1,461,438)$1,062,268 
Cost Classification Descriptions
The following descriptions provide additional detail regarding certain components included in the segment results above.
•Cost of revenue consists primarily of influencer fees and other costs directly attributable to fulfilling customer contracts.
•Human capital costs include employee-related expenses such as salaries, wages, bonuses, commissions, payroll taxes, and employee benefits.
•Other cash operating costs represent recurring operating expenses necessary to run the business, excluding non-cash items such as depreciation, amortization, and stock-based compensation, and primarily include professional services, software subscriptions, travel, and other general business expenses.
•Other expense (income), net includes realized gains and losses on marketable securities and foreign exchange transactions.