SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
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12 Months Ended |
Dec. 31, 2025 |
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| Accounting Policies [Abstract] |
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| Schedule of Supplemental Financial Information |
The following table presents the components of Other Current Liabilities and Other Long-term Liabilities: | | | | | | | | | | | | | As of December 31, | | 2025 | | 2024 | | | | | | (in thousands) | Other current liabilities | | | | | Customer advances and unearned income | $ | 2,754 | | | $ | 2,200 | | | Unearned event income | 90 | | | 1,152 | | | Professional fee accrual | 824 | | | 3,781 | | | Operating expense accruals | 2,429 | | | 2,512 | | Employment Agreement Award (as defined in Note 6 - Fair Value Measurements) | 2,000 | | | 3,044 | | | Deferred barter revenue | — | | | 1,688 | | | Other | 3,764 | | | 6,009 | | Total other current liabilities | $ | 11,861 | | | $ | 20,386 | | | | | | Other long-term liabilities | | | | Employment Agreement Award (as defined in Note 6 - Fair Value Measurements) | $ | 5,099 | | | $ | 7,382 | | | Reserve for uncertain tax position | 1,993 | | | 1,829 | | | Other | 1,300 | | | 3,577 | | | Total other long-term liabilities | $ | 8,392 | | | $ | 12,788 | |
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| Schedule of Cash, Cash Equivalents and Restricted Cash |
The following table provides a reconciliation of cash, cash equivalents and restricted cash as reported within the consolidated balance sheets to “Cash, cash equivalents and restricted cash, end of period” as reported within the consolidated statements of cash flows: | | | | | | | | | | | | | Years Ended
December 31, | | 2025 | | 2024 | | | | | | (in thousands) | | Cash and cash equivalents | $ | 25,515 | | | $ | 137,090 | | | Restricted cash | 843 | | | 484 | | | Total cash, cash equivalents, and restricted cash shown in Consolidated Statements of Cash Flows | $ | 26,358 | | | $ | 137,574 | |
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| Schedule of Allowance for Expected Credit Loss |
The changes in the allowance for expected credit loss are as follows: | | | | | | | | | | | | | Years Ended December 31, | | 2025 | | 2024 | | | | | | (in thousands) | | Balance at Beginning of Period | $ | 4,553 | | | $ | 8,638 | | | Charged to Expense, net | 3,129 | | | (355) | | | Less: Deductions | (3,504) | | | (3,730) | | | Balance at End of Period | $ | 4,178 | | | $ | 4,553 | |
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| Schedule of Barter Transaction Revenue and Expenses |
Barter transaction revenue and expenses for the years ended December 31, 2025 and 2024 are as follows: | | | | | | | | | | | | | Years Ended
December 31, | | 2025 | | 2024 | | | | | | (in thousands) | | Barter transaction revenues | $ | 3,815 | | | $ | 4,467 | | | Barter transaction costs: | | | | | Programming and technical expenses | 1,179 | | | 1,714 | | | Selling, general and administrative expenses | 2,636 | | | 2,753 | | | Total barter transaction costs | $ | 3,815 | | | $ | 4,467 | |
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