v3.26.1
OTHER CURRENT LIABILITIES
 6 Months Ended
Jun. 30, 2026
Payables and Accruals [Abstract]  
OTHER CURRENT LIABILITIES

NOTE 4 — OTHER CURRENT LIABILITIES

  

Other current liabilities consisted of the following:

          
    
   June 30, 2026   December 31, 2025 
Accrued funding under Max Steel marketing agreement  $620,000   $620,000 
Accrued producer guarantee fee for Youngblood   700,000    — 
Accrued audit, legal and other professional fees   206,761    407,826 
Accrued commissions   963,530    897,594 
Accrued bonuses   564,209    1,490,042 
Talent liability   5,824,524    5,243,931 
Accumulated customer deposits   1,677,231    1,144,898 
Other   1,341,223    1,292,529 
Other current liabilities  $11,897,478   $11,096,820 

 

During the six months ended June 30, 2025, the Company entered into an agreement with Andrea Oliveri and Nicole Vecchiarelli, (“Special Projects Sellers”), to pay $416,171 of additional consideration related to the working capital adjustment. Since the agreement was made outside of the measurement period of one year from the acquisition date of October 1, 2023, the payment due to the Special Projects Sellers was recorded as acquisition costs in the condensed consolidated statement of operations for the six months ended June 30, 2025. The additional consideration related to the working capital adjustment was paid in installments during the year ended December 31, 2025 and there was no balance outstanding related to this arrangement as of June 30, 2026 and December 31, 2025.