v3.26.1
Significant Accounting Policies and Practices (Tables)
 6 Months Ended
Jun. 30, 2026
Accounting Policies [Abstract]  
Schedule of Consolidated Subsidiaries
As of June 30, 2026 and December 31, 2025, the Company’s consolidated subsidiaries and/or entities are as follows:
Company Ownership Interest
Name of combined affiliateState or other jurisdiction of incorporation or organizationJune 30,
2026		December 31,
2025
Jerrick Ventures LLCDelaware100%100%
Abacus Tech Pty LtdAustralia100%100%
OG Collection, Inc.Delaware51%20%
Vocal, Inc.Nevada51%20%
S96 NYC, LLCNew York100%100%
Fly Flyte, Inc.New York—%80%
Ponderosa Air, LLCNew York—%100%
The carrying value of the noncontrolling interest at the closing date was determined as follows:
Noncontrolling interest at inception (19.98% of Fly Flyte)$2,885,097 
Loss attributable to noncontrolling interest through December 31, 2025(756,776)
Loss attributable to noncontrolling interest, January 1, 2026 through March 9, 2026(174,549)
Noncontrolling interest at March 9, 2026$1,953,772 
Schedule of Relevant Assets Measured on Recurring Basis
The following tables provide a summary of the relevant assets that are measured at fair value on a recurring basis:
Fair Value Measurements as of
June 30, 2026
TotalQuoted
Prices
in Active
Markets for
Identical
Assets or
Liabilities
(Level 1)		Quoted
Prices
for
Similar
Assets or
Liabilities
in
Active
Markets
(Level 2)		Significant
Unobservable Inputs
(Level 3)
Assets:
Marketable securities$4,545,009 $4,545,009 $— $— 
Total assets$4,545,009 $4,545,009 $— $— 
Liabilities:
Derivative liabilities$1,090,224 $— $— $1,090,224 
Total Liabilities$1,090,224 $— $— $1,090,224 

Fair Value Measurements as of
December 31, 2025

TotalQuoted
Prices
in Active
Markets for
Identical
Assets or
Liabilities
(Level 1)		Quoted
Prices
for
Similar
Assets or
Liabilities
in
Active
Markets
(Level 2)		Significant
Unobservable Inputs
(Level 3)
Assets:
Marketable securities$251,983 $251,983 $— $— 
Total assets$251,983 $251,983 $— $— 
Liabilities:
Derivative Liabilities$1,668,038 $— $— 1,668,038 
Total Liabilities$1,668,038 $— $— $1,668,038 
Schedule of Relevant Assets Measured on Non-Recurring Basis
The following tables provide a summary of the relevant assets that are measured at fair value on a non-recurring basis:
Fair Value Measurements as of
June 30, 2026
TotalQuoted
Prices in
Active
Markets for
Identical
Assets or
Liabilities
(Level 1)		Quoted
Prices for
Similar
Assets or
Liabilities in Active
Markets
(Level 2)		Significant
Unobservable
Inputs
(Level 3)
Assets:
Intangible assets, net$22,475 $— $— $22,475 
Total assets$22,475 $— $— $22,475 

Fair Value Measurements as of
December 31, 2025

TotalQuoted
Prices in
Active
Markets for
Identical
Assets or
Liabilities
(Level 1)		Quoted
Prices for
Similar
Assets or
Liabilities in Active
Markets
(Level 2)		Significant
Unobservable
Inputs
(Level 3)
Assets:
Intangibles assets, net$28,043 $— $— 28,043 
Total assets$28,043 $— $— $28,043 
Schedule of Estimated Useful Lives Depreciation is computed by the straight-line method (after
taking into account their respective estimated residual values) over the estimated useful lives of the respective assets as follows:
Asset ClassUseful Life (Years)
Computers & Software3
Furniture & Fixtures
2 – 10
Automobile5
Software3
Leasehold Improvements3
*Leasehold improvements are amortized over the shorter of the remaining term of the lease or the useful life of the improvement.
Property and equipment stated at cost, less accumulated depreciation, consisted of the following at:
June 30,
2026		December 31,
2025
Computer Equipment$459,308 $457,893 
Furniture and Fixtures214,762 184,524 
Software13,564 13,564 
Capitalized Software Development Costs144,691 — 
832,325 655,981 
Less: Accumulated Depreciation(652,757)(649,805)
$179,568 $6,176 
Schedule of Breakdown of Intangible Assets
The breakdown of intangible assets, net of amortization, as of June 30, 2026 was as follows:
Asset DescriptionAmount
Customer Relations$4,338 
Know-How and Intellectual Property11,567 
Website & Apps6,570 
Total Intangible Assets, net$22,475 
Schedule of Revenue Disaggregated By Revenue
Revenue from continuing operations disaggregated by revenue source for the three and six months ended June 30, 2026 and 2025 consists of the following:
For the three months ended
For the six months ended
June 30,June 30,
2026202520262025
Agency (Managed Services + Branded Content)$71,250 $68,025 $140,250 $202,825 
Platform (Creator Subscriptions)98,971 123,456 200,938 256,755 
Ecommerce3,720 5,465 36,480 29,250 
Total Revenue$173,941 $196,946 $377,668 $488,830 
Timing of revenue recognition from continuing operations for the three and six months ended June 30, 2026 and 2025 consists of the following:
For the three months endedFor the six months ended
June 30,June 30,
2026202520262025
Products and services transferred over time$170,117 $183,564 340,994 459,344 
Products transferred at a point in time3,824 13,382 36,674 29,486 
$173,941 $196,946 $377,668 $488,830 
Schedule of Common Stock Equivalents
As of June 30, 2026 and 2025, the Company had the following common stock equivalents:
June 30,
20262025
Series A preferred10,870 — 
Series E preferred1111
Series F preferred114,15022,830
Series G preferred1,273,425529,650
Series H preferred61,40173,892
Series I preferred378,120378,120
Options1,853,3718,448,568
Warrants2,040,80034,186,403
Convertible notes314,097122,467
Totals6,046,24543,761,941