ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

6 Months Ended

Jun. 30, 2026

Payables and Accruals [Abstract]

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

NOTE 4 – ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

Accrued expenses and other current liabilities consisted of the following:

SCHEDULE OF ACCRUED EXPENSES

		June 30, 2026				December 31, 2025
Accrued royalties		$	499,399			$	366,677
Accrued professional fees			80,518				60,421
Accrued development costs			100,324				93,145
Accrued taxes			164,139				122,633
Accrued payroll			616,045				570,123
Accrued other			49,002				80,207
Total		$	1,509,427			$	1,293,206

Deferred Revenue

Revenue collected in advance of the event is recorded as deferred revenue until the event occurs. Development, coding and subscription revenues are also recorded as deferred revenue until the Company’s performance obligation is performed. Furthermore, deferred revenue includes payment advances from the Company’s channel partners and sales transactions including future update rights and online hosting performance obligations, which are subject to deferral and recognized over the estimated offering period.

Revenue recognized in the period from amounts included in contract liability at the beginning of the period was approximately $0.3 million and $0.1 million for the three months ended June 30, 2026 and 2025, respectively, and approximately $1.0 million and $0.4 million for the six months ended June 30, 2026 and 2025, respectively.