v3.26.1
SUMMARY OF MATERIAL ACCOUNTING POLICIES (Tables)
 12 Months Ended
Dec. 31, 2025
Summary Of Significant Accounting Policies [Abstract]  
Schedule of Subsidiaries of Company
The material subsidiaries of the Company as of December 31, 2025, all of which have been included in these consolidated financial statements, are as follows:
NAMEPRINCIPAL ACTIVITIESCOUNTRY OF INCORPORATIONOWNERSHIP %
GDC Media LimitedDigital marketingIreland100 
GDC Malta LimitedIntra group servicesMalta100 
GDC America, Inc.Digital marketingUnited States100 
Roto Sports, Inc.Fantasy dataUnited States100 
OddsJam, IncSports dataUnited States100 
Optic Odds, IncSports dataUnited States100 
BGMD Holdings LLC (d/b/a Spotlight.Vegas)TicketingUnited States100 
Schedule of Exchange Rates Used to Translate Financial Statements into USD from Euros
The following exchange rates were used to translate the financial statements of the Group into USD from EUR:
Period End
Average for Period
Beginning of PeriodLowHigh
Year ended December 31,(EUR per USD)
20250.85 0.89 0.96 0.84 0.98 
20240.96 0.92 0.91 0.89 0.96 
20230.91 0.92 0.93 0.89 0.96 
Schedule of Cost of Assets to Residual Values Over Estimated Useful Lives
Depreciation is calculated using the straight-line method to allocate the cost of the assets to their residual values over their estimated useful lives, as follows:
Computer and other office equipment5 years
Leasehold improvements
The shorter of the remaining lease term or 10 years
Schedule of Cash Payments of Deferred Consideration
The table below provides the classification of the Group’s cash payments of contingent consideration in connection with the 2022 acquisition of 100% of the issued and outstanding equity interests of NDC Media Limited, the operator of BonusFinder.com (“BonusFinder”).

Years ended December 31,
202520242023
Operating activities— — 4,621 
Investing activities— — 5,557 
Total— — 10,178 
The table below provides the classification of the Group’s cash payments of deferred consideration in connection with the 2022 acquisition of 100% of the issued and outstanding equity interests of Roto Sports, Inc., the operator of RotoWire.com (“RotoWire”).

Years ended December 31,
202520242023
Investing activities300 4,560 2,390 
Financing activities— 440 110 
Total300 5,000 2,500 
The table below provides the classification of the Group’s cash payments of deferred consideration in connection with the 2022 acquisition of 100% of the issued and outstanding equity interests of NDC Media Limited, the operator of BonusFinder.com (“BonusFinder”).

Years ended December 31,
202520242023
Operating activities— 7,156 2,897 
Investing activities— 5,594 2,543 
Financing activities— 832 — 
Total— 13,582 5,440 
The table below provides the classification of the Group’s cash payments of deferred consideration in connection with the 2024 acquisition of the Freebets.com Assets.

Years ended December 31,
20252024
Investing activities10,503 9,539 
Financing activities675 461 
Total11,178 10,000 
Schedule of Geographic Analysis of Non-current Assets, Excluding Deferred Tax Assets
As at December 31, 2025 and 2024, geographic analysis of the Group’s non-current assets, excluding deferred tax assets, was as follows:
As at December 31,
20252024
Ireland130,934 108,794 
United States120,343 27,232 
Other 1,187 1,250 
252,464 137,276