v3.26.1
Accrued and Other Current Liabilities (Tables)
 12 Months Ended
Dec. 31, 2025
Accrued And Other Current Liabilities  
Summary of Accrued Expenses 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