Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2026

Significant Accounting Policies [Abstract]

Schedule of Financial Assets Measured at Fair Value on a Recurring Basis

The following table provides information about the Company’s financial assets measured at fair value on a recurring basis and indicates the level of the fair value hierarchy utilized to determine such fair values:

As of June 30, 2026		Level 1				Level 2				Level 3				Total

Digital assets		$	-			$	-			$	-			$	-

Cash equivalent - money market funds			24,740				-				-				24,740

Marketable securities			426,977				-				-				426,977
Derivative instruments			-				-				(2,936,073	)			(2,936,073	)

Short-term investment - Equity linked notes			-				18,727,101				-				18,727,101

Total		$	451,717			$	18,727,101			$	(2,936,073	)		$	16,242,745

As of December 31, 2025		Level 1				Level 2				Level 3				Total
Digital assets		$	260,652			$	-			$	-			$	260,652
Cash equivalent - Money market funds			4,797,697				-				-				4,797,697
Marketable securities			1,334,719				-				-				1,334,719
Derivative instruments			-				-				(657,136	)			(657,136	)
Short-term investment - Bond linked notes			-				14,766,470				-				14,766,470
Short-term investment - Equity linked notes			-				11,310,650				-				11,310,650
Short-term investment - US Treasury Bond			-				11,587,134				-				11,587,134
Total		$	6,393,068			$	37,664,254			$	(657,136	)		$	43,400,186

Schedule of Basic and Diluted Net Loss Per Common Share

The following table presents the computation of basic and diluted net loss per common share:

		For the Three Months Ended								For the Six Months Ended
		June 30,								June 30,
		2026				2025				2026				2025
Numerator:
Net loss attributable to common stockholders		$	(559,936	)		$	(4,811,134	)		$	(5,754,819	)		$	(9,647,618	)

Denominator:
Common shares outstanding			6,340,244				6,611,206				6,285,188				6,968,504
Less: weighted average unvested restricted shares			(121,753	)			(59,167	)			(61,212	)			(129,354	)
Denominator for basic and diluted net loss per share			6,218,491				6,552,039				6,223,976				6,839,150

Basic and Diluted Net Loss per Common Share		$	(0.09	)		$	(0.73	)		$	(0.92	)		$	(1.41	)

Schedule of In-Person Revenue

In-person revenue was comprised of the following for the three and six months ended June 30, 2026 and 2025:

		For the Three Months Ended								For the Six Months Ended
		June 30,								June 30,
		2026				2025				2026				2025
Event revenue		$	309,481			$	565,352			$	781,313			$	1,586,034
Sponsorship revenue			421,865				459,537				880,102				918,084
Food and beverage revenue			33,144				46,930				99,926				124,241
Ticket and gaming revenue			43,778				77,866				91,396				166,201
Merchandising revenue			4,711				11,310				12,674				23,190
Total in-person revenue		$	812,979			$	1,160,995			$	1,865,411			$	2,817,750

Schedule of Revenue Recognized

The following table summarizes our revenue recognized under ASC 606 in our condensed consolidated statements of operations:

		For the Three Months Ended								For the Six Months Ended
		June 30,								June 30,
		2026				2025				2026				2025

Revenues Recognized at a Point in Time:
Event revenue		$	-			$	-			$	-			$	-
Food and beverage revenue			33,144				46,930				99,926				124,241
Ticket and gaming revenue			43,778				77,866				91,396				166,201
Merchandising revenue			4,711				11,310				12,674				23,190
Casual mobile games			434,908				758,408				935,687				1,376,731
Distribution revenue			-				80				53				137
Total Revenues Recognized at a Point in Time			516,541				894,594				1,139,736				1,690,500

Revenues Recognized Over a Period of Time:
Event revenue			309,481				565,352				781,313				1,586,034
Sponsorship revenue			421,865				459,537				880,102				918,084
Total Revenues Recognized Over a Period of Time			731,346				1,024,889				1,661,415				2,504,118
Total Revenues		$	1,247,887			$	1,919,483			$	2,801,151			$	4,194,618