v3.26.1
Reverse Recapitalization (Tables)
 3 Months Ended
Jun. 30, 2026
Reverse Recapitalization [Abstract]  
Schedule of Summarizes the Common Shares and Series C Preferred Shares Issued in Connection Transaction

The following table summarizes the common shares and Series C preferred shares issued in connection with the Transaction:

 

Share reconciliation   Common
shares		     Series C
preferred
shares		  
Legacy HOD balance as of March 31, 2026, as retrospectively recast     74,250,000       —  
Common-share equivalents delivered in Series C preferred form     (10,248,274 )     2.049643  
Settlement of vested Legacy HOD RSUs at the Merger     6,361,978       0.002180  
Legacy Brag House common shares included at the Merger     5,539,281       —  
Balance, June 30, 2026     75,902,985       2.051823  
Schedule of Presents the Historical Carrying Amounts of Net Assets Recognized by Combined Company

The following table presents the historical carrying amounts of Brag House’s net assets recognized by the Combined Company as of the closing date:

 

Net assets acquired   Amount  
Cash   $ 46,019  
Prepaid expenses   $ 54,658  
Intercompany loans   $ 10,288,722  
Long-term investments (equity)   $ 3,280,000  
Accounts payable and accrued liabilities   $ (5,751,343 )
Short-term debt   $ (4,412,741 )
Warrant derivative liability   $ (2,837,274 )
Net assets of Brag House acquired in the Transaction   $ 668,041  
Schedule of Warrants to Purchase an Aggregate of Common Stock

Upon closing, the Company assumed warrants to purchase an aggregate of 4,634,584 shares of common stock, including:

 

Warrant category   Number of
warrants		     Exercise
price		  
PIPE warrants     2,824,884     $ 3.768  
Private-placement agent warrants     264,386     $ 3.768  
H.C. Wainwright warrants     268,048     $ 3.768  
Underwriter warrants     5,532     $ 32.00  
Yorkville warrants     1,271,735     $ 12.00  
Total warrants     4,634,585