v3.26.3
Accrued and Other Current Liabilities
 6 Months Ended 12 Months Ended
Jun. 30, 2026
Dec. 31, 2025
Payables and Accruals [Abstract]    
Accrued and Other Current Liabilities

10. Accrued and Other Current Liabilities

 

Accrued expenses and other current liabilities consisted of the following at the dates indicated:

 

   June 30, 2026   December 31, 2025 
Accrued expenses and other current liabilities:          
Accrued accounting and professional services costs  $1,287   $2,365 
Sales tax payable   184    251 
Excise tax payable   224    224 
Provision for tax payable   569    578 
Accrued payroll and benefit costs   683    440 
Accrued legal costs   154    168 
Accrued subscription costs   47    53 
Accrued streaming service costs   214    51 
Other current liabilities   119    224 
Total accrued expenses and other current liabilities  $3,481   $4,354 

 

11. Accrued and Other Current Liabilities

 

Accrued expenses and other current liabilities consisted of the following at the dates indicated:

 

   December 31, 2025   December 31, 2024 
Accrued expenses and other current liabilities:          
Accrued accounting and professional services costs  $2,365,081   $2,419,829 
Sales tax payable   250,672    452,508 
Excise tax payable   223,717    223,717 
Provision for tax payable   577,726    — 
Accrued payroll and benefit costs   439,693    207,970 
Accrued legal costs   167,936    315,764 
Accrued subscription costs   53,369    46,759 
Accrued streaming service costs   51,563    51,308 
Other current liabilities   224,186    173,163 
Total accrued expenses and other current liabilities  $4,353,943   $3,891,018