v3.26.3
Significant Accounting Policies and Practices (Tables)
 6 Months Ended 12 Months Ended
Jun. 30, 2026
Dec. 31, 2025
Significant Accounting Policies and Practices [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 affiliate  State or other jurisdiction of
incorporation or organization		  June 30,
2026		   December 31,
2025		 
Jerrick Ventures LLC  Delaware   100%   100%
Abacus Tech Pty Ltd  Australia   100%   100%
OG Collection, Inc.  Delaware   51%   20%
Vocal, Inc.  Nevada   51%   20%
S96 NYC, LLC  New York   100%   100%
Fly Flyte, Inc.  New York   —%   80%
Ponderosa Air, LLC  New York   —%   100%

As of December 31, 2025 and 2024, the Company’s consolidated subsidiaries and/or entities are as follows:

 

      Company Ownership Interest 
Name of combined affiliate  State or other jurisdiction of
incorporation or organization		  December 31,
2025		   December 31,
2024		 
Jerrick Ventures LLC  Delaware   100%   100%
Abacus Tech Pty Ltd  Australia   100%   100%
OG Collection, Inc.  Delaware   20%   44.00%
Vocal, Inc.  Nevada   20%   41.73%
S96 NYC, LLC  New York   100%   100%
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

 

   Total  

Quoted

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 
   Total  

Quoted

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 

The following tables provide a summary of the relevant assets and liabilities that are measured at fair value on a recurring basis:

 

   Fair Value Measurements as of 
   December 31, 2025 
   Total   Level 1   Level 2   Level 3 
Assets:                
Marketable securities  $251,983   $251,983   $
       -
   $
-
 
Total assets  $251,983   $251,983   $
-
   $
-
 
Liabilities:                    
Derivative liabilities  $
-
   $
-
   $
-
   $1,668,038 
Total liabilities  $
-
   $
-
   $
-
   $1,668,038 

 

   Fair Value Measurements as of 
   December 31, 2024 
   Total   Level 1   Level 2   Level 3 
Assets:                
Marketable securities  $67,676   $67,676   $
       -
   $
       -
 
Total assets  $67,676   $67,676   $
-
   $
-
 

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 
   December 31, 2025 
   Total   Level 1   Level 2   Level 3 
Assets:                
Intangible assets  $28,043   $
       -
   $
       -
   $28,043 
Goodwill   
-
    
-
    
-
    
-
 
Total assets  $28,043   $
-
   $
-
   $28,043 

 

 

   Fair Value Measurements as of 
   December 31, 2024 
   Total   Level 1   Level 2   Level 3 
Assets:                
Intangible assets  $103,550   $
       -
   $
       -
   $103,550 
Goodwill   5,415    
-
    
-
    5,415 
Total assets  $108,965   $
-
   $
-
   $108,965 
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

 

   Total  

Quoted

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 
   Total  

Quoted

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 Class   Useful Life
(Years)
Computers & Software   3
Furniture & Fixtures   2 – 10
Automobile   5
Software   3
Leasehold Improvements   3
  
Schedule of Breakdown of Intangible Assets

The breakdown of intangible assets, net of amortization, as of June 30, 2026 was as follows:

 

Asset Description  Amount 
Customer Relations  $4,338 
Know-How and Intellectual Property   11,567 
Website & Apps   6,570 
Total Intangible Assets, net  $22,475 

Intangibles consisted of the following at December 31, 2025 and December 31, 2024, respectively:

 

Type  December 31,
2025		   December 31,
2024		   Estimated Useful Lives
(Years)
Tradenames/trademarks  $59,254   $59,254   15
Customer relationships   1,076,401    1,082,813   5 to 15
Knowhow   26,502    43,600   5 to 15
Websites and apps   31,387    43,600   3 to 5
Less: accumulated amortization   (1,165,501)   (1,125,717)   
Intangibles – net  $28,043   $103,550    
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, 
   2026   2025   2026   2025 
Agency (Managed Services + Branded Content)  $71,250   $68,025   $140,250   $202,825 
Platform (Creator Subscriptions)   98,971    123,456    200,938    256,755 
Ecommerce   3,720    5,465    36,480    29,250 
Total Revenue  $173,941   $196,946   $377,668   $488,830 
   For the three months ended   For the six months ended 
   June 30,   June 30, 
   2026   2025   2026   2025 
Products and services transferred over time  $170,117   $183,564    340,994    459,344 
Products transferred at a point in time   3,824    13,382    36,674    29,486 
   $173,941   $196,946   $377,668   $488,830 

Revenue disaggregated by revenue source for the years ended December 31, 2025 and 2024 consists of the following:

 

   Year Ended 
   December 31, 
   2025   2024 
Agency (Managed Services & Branded Content)  $483,550   $714,548 
Platform (Creator Subscriptions)   569,901    736,567 
Other Revenue   225,543    47,759 
   $1,278,994   $1,498,874 
Schedule of Common Stock Equivalents

As of June 30, 2026 and 2025, the Company had the following common stock equivalents:

 

   June 30, 
   2026   2025 
Series A preferred   10,870    
—
 
Series E preferred   11    11 
Series F preferred   114,150    22,830 
Series G preferred   1,273,425    529,650 
Series H preferred   61,401    73,892 
Series I preferred   378,120    378,120 
Options   1,853,371    8,448,568 
Warrants   2,040,800    34,186,403 
Convertible notes   314,097    122,467 
Totals   6,046,245    43,761,941 
  
Schedule of Property and Equipment 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:
   Estimated
Useful Life
(Years)
Computer equipment and software  3 - 5
Furniture and fixtures  5
Automobile  5
Schedule of Revenue Recognition   Timing of revenue recognition for the years ended December 31, 2025 and 2024 consists of the following:
   Year Ended 
   December 31, 
   2025   2024 
Products and services transferred over time  $1,207,251   $1,451,151 
Products transferred at a point in time   71,743    47,723 
   $1,278,994   $1,498,874 
Schedule of Changes in Deferred Revenue   Changes in the balance of deferred revenue for the periods presented are as follows:
   Deferred Revenue 
Balance as of December 31, 2023  $266,037 
Billings for the period   1,379,787 
Revenue recognized   (1,498,874)
Balance as of December 31, 2024   146,950 
Billings for the period   1,250,906 
Revenue recognized   (1,278,994)
Balance as of December 31, 2025  $118,862 
Schedule of Common Stock Equivalents  

The Company had the following common stock equivalents at December 31, 2025 and 2024:

 

   December 31, 
   2025   2024 
Series A preferred   10,870    
-
 
Series E preferred   11    23 
Series F preferred   114,150    31,180 
Series G preferred   1,296,000    78,188 
Series H preferred   73,891    73,891 
Series I preferred   378,120    
-
 
Options   569,922    103,679 
Warrants   2,401,378    1,310,343 
Convertible notes   276,597    14,808 
Totals   4,181,859    1,612,112 
Schedule of Previously Issued Consolidated Financial Statements  

The following table summarizes the effects these corrections had on the Company’s unaudited condensed consolidated statement of changes in stockholders’ equity (deficit) by financial statement line item:

 

   As of September 30, 2025 
   As Reported   Adjustment   As Revised 
             
Stock in Subsidiaries: Vocal, Inc. Preferred stock, $0.001 par value  $178   $(178)  $
-
 
Stock in Subsidiaries: OG Collection, Inc. Preferred stock, $0.001 par value   200    (200)   
-
 
Non-Controlling Interest   5,541,786    378    5,542,164 
Total Stockholders’ (Deficit)   9,048,046    
-
    9,048,046