Content Assets, Net

9 Months Ended

Sep. 30, 2025

Content Assets, Net [Abstract]

CONTENT ASSETS, NET

6. CONTENT ASSETS, NET

Content assets were comprised of 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 were comprised of the following:  

	September 30,			December 31,
	2025			2024
Produced contents
- in development and production	$	238,000		$	321,600
- released		5,971,500			3,449,400
Copyrights		3,131,700			1,691,700
		9,341,200			5,462,700
Less: accumulated amortization		(7,770,600	)		(3,892,900	)
Less: accumulated impairment		(3,000	)		(3,000	)
Total	$	1,567,600		$	1,566,800

Non-current content assets were comprised of the following:

	September 30,			December 31,
	2025			2024
Produced contents	$	581,000		$	581,000
Copyrights		425,900			313,000
		1,006,900			894,000
Less: accumulated amortization		(857,100	)		(710,200	)
Total	$	149,800		$	183,800

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

For the three months ending December 31, 2025	$	1,168,900
For the year ending December 31, 2026		536,200
For the year ending December 31, 2027		12,300
Total	$	1,717,400

For the three months ended September 30, 2025 and 2024, the Company recorded amortization expenses of $1,369,300 and $1,351,000 on content assets, respectively. For the nine months ended September 30, 2025 and 2024, the Company recorded amortization expenses of $4,024,700 and $2,590,900 on content assets, respectively.