v3.25.3
Accrued Expenses and Other Current Liabilities
 9 Months Ended 12 Months Ended
Sep. 30, 2025
Dec. 31, 2024
Payables and Accruals [Abstract]    
Accrued Expenses and Other Current Liabilities

11. Accrued Expenses and Other Current Liabilities

 

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

 

   September 30, 2025   December 31, 2024 
Accrued expenses and other current liabilities:          
Accrued accounting and professional services costs  $2,183,090   $2,419,829 
Sales tax payable   482,256    452,508 
Excise tax payable   223,717    223,717 
Provision for tax payable   525,359    — 
Accrued payroll and benefit costs   182,887    207,970 
Accrued legal costs   153,884    315,764 
Accrued subscription costs   53,737    46,759 
Accrued streaming service costs   48,698    51,308 
Other current liabilities   141,860    173,163 
Total accrued expenses and other current liabilities  $3,995,488   $3,891,018 

 

12. Accrued Expenses and Other Current Liabilities

 

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

 

   December 31, 2024   December 31, 2023 
Accrued expenses and other current liabilities:          
Accrued accounting and professional services costs  $2,419,829   $1,511,889 
Sales tax payable   452,508    314,873 
Accrued legal costs   315,764    2,694,439 
Excise tax payable   223,717    223,717 
Accrued payroll and benefit costs   207,970    185,504 
Accrued streaming service costs   51,308    37,765 
Accrued subscription costs   46,759    22,110 
Deposits   —    54,102 
Other current liabilities   173,163    149,841 
Total accrued expenses and other current liabilities  $3,891,018   $5,194,240