| (3) | During the year ended June 30, 2026, the Company recognized $385,602 of advertising revenue from the sale of advertising inventory, connected television (“CTV”) advertising campaigns, media planning, content distribution, channel promotion, and related digital media services. Revenue is recognized as performance obligations are satisfied and the related advertising, promotional, and media services are delivered. Included in advertising revenue was approximately $138,000 recognized under the Del Air Media Plan Agreement for media planning, audience targeting, creative development, lead-generation services, campaign optimization, and media distribution activities. The Company also recognized approximately $125,000 under the prior LaunchThat advertising and media services agreement for discovery, development, testing, creative production, and media distribution services. In addition, the Company recognized approximately $100,000 under the LaunchThat Programmatic Advertising Insertion Order for programmatic advertising, streaming television, connected television (“CTV”) advertising inventory, creative development, production services, and channel launch activities; approximately $10,000 under the NHK World-Japan Insertion Order for brand awareness and advertising delivery services; and approximately $12,500 under the CCTV News Content Co., Ltd. Internet Distribution Agreement related to content distribution, channel promotion, audience development, and advertising monetization services recognized over the applicable contractual service period. Revenue associated with these arrangements was recognized as the related performance obligations were satisfied. |