Content Assets, Net

6 Months Ended

Jun. 30, 2025

Content Assets, Net [Abstract]

CONTENT ASSETS, NET

6. CONTENT ASSETS, NET

Content assets were comprised current content assets and non-current content assets. The useful lives of current content assets were below 12 months, while the useful lives of non-current content assets were ranged between 18 months and 36 months.

Current content assets was comprise of the following:  

	June 30,			December 31,
	2025			2024
Produced contents
- in development and production	$	507,600		$	321,600
- released		5,508,900			3,449,400
Copyrights		2,709,600			1,691,700
		8,726,100			5,462,700
Less: accumulated amortization		(6,453,000	)		(3,892,900	)
Less: accumulated impairment		(3,000	)		(3,000	)
Total	$	2,270,100		$	1,566,800

Non-current content assets was comprise of the following:

	June 30,			December 31,
	2025			2024
Produced contents	$	581,000		$	581,000
Copyrights		395,500			313,000
		976,500			894,000
Less: accumulated amortization		(805,400	)		(710,200	)
Total	$	171,100		$	183,800

The following is a schedule, by fiscal years, of amortization amount of content asset as of June 30:

For the six months ending December 31, 2025	$	2,179,700
For the year ending December 31, 2026		257,700
For the year ending December 31, 2027		3,800
Total	$	2,441,200

For the three months ended June 30, 2025 and 2024, the Company recorded amortization expenses of $1,283,200 and $693,300 on content assets, respectively. For the six months ended June 30, 2025 and 2024, the Company recorded amortization expenses of $2,655,400 and $1,239,900 on content assets, respectively.