What changed in this filing

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Item 8. Financial Statements and Supplementary Data

2026-03-31 compared with 2025-03-31 · 4 added, 49 removed, 6 unchanged (90% of the section changed)

4 unchanged sentences

Changes in and Disagreements with Accountants on Accounting and Financial Disclosure

(a) Replacement

of Independent Registered Public Accounting Firm

On October 23, 2023 the Audit

Committee of the Board of Directors dismissed Baker Tilly US, LLP (“Baker Tilly”) as our independent registered public accounting

firm and approved replacing them with Mazars USA LLP (“Mazars”) on October 23, 2023.

During the fiscal years ended

December 31, 2022 and 2021 and for the subsequent interim period from January 1, 2023 to October 23, 2023, there were no disagreements

between us and Baker Tilly on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure

which, if not resolved to the satisfaction of Baker Tilly, would have caused Baker Tilly to make reference to the subject matter of the

disagreements in connection with its reports for such fiscal years;

and there were no reportable events as defined in Item 304(a)(1)(v)

of Regulation S-K, except for the disclosure of material weaknesses in our internal control over financial reporting as disclosed in Part

II, Item 9A of our Annual Reports on Form 10-K for the fiscal years ended December 31, 2022, and 2021, respectively and in Part I, Item

4A of our Quarterly Reports for the quarters ended March 31, 2023 and June 30, 2023.

The material weaknesses related to insufficient segregation

of duties on certain controls or processes, limited resources to design and implement internal control procedures to support financial

reporting objectives, failure to appropriately evaluate revenue recognition under ASC 606 for our advertisement supported video on demand

and subscription video on demand revenue streams for contracts with streaming platforms, lack of risk assessment procedures on internal

controls to detect financial reporting risks in a timely manner, and insufficient procedures and documentation related to review type

controls and information technology controls including complex transactions such as business combinations.

The material weaknesses identified

did not result in the restatement of any previously reported financial statements or any related financial disclosure, nor did management

believe that it had any effect on the accuracy of our financial statements for the reporting periods covered in such reports.

discussed each of these reportable events with the Audit Committee, and we have authorized Baker Tilly to respond fully to the inquiries

of Mazars concerning the subject matter of each such reportable event.

Our Audit Committee of the

board of directors dismissed Mazars as our independent registered public accounting firm on January 24, 2024, and approved replacing them

with WithumSmith+Brown, PC (“Withum”) on January 29, 2024.

Mazars was appointed on October

25, 2023 and has not issued any reports on our financial statements for the past two fiscal years.

Accordingly, Mazars did not issue any

reports during such time that contained an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty,

audit scope, or accounting principles.

Furthermore, for the period from October 25, 2023 through January 24, 2024, there were no disagreements

between ourselves and Mazars on any matter of accounting principles or practices, financial statement disclosure or auditing scope or

procedure which, if not resolved to Mazars’s satisfaction, would have caused Mazars to make reference to the subject matter of the

disagreements in connection with its reports on our financial statements for such periods.

For the period from October

25, 2023 through January 24, 2024, there were no “reportable events” as that term is described in Item 304(a)(1)(v) of Regulation

(b) Appointment

of New Independent Registered Public Accounting Firm

On January 29, 2024, the Audit

Committee appointed Withum as our independent registered public accounting firm for the fiscal year ending December 31, 2023, effective

During our two prior fiscal

years ended December 31, 2023 and 2022, and the subsequent interim period from January 1, 2024 to January 28, 2024, neither ourselves

nor anyone on its behalf consulted Withum regarding either (i) the application of accounting principles to a specified transaction, either

completed or proposed, or the type of audit opinion that might be rendered on our consolidated financial statements, and no written report

or oral advice was provided to us that Withum concluded was an important factor considered by us in reaching a decision as to any accounting,

auditing, or financial reporting issue, or (ii) any matter that was the subject of a “disagreement” or “reportable event”

as those terms are defined in Item 304(a)(1) of Regulation S-K.

Board of Directors appointed WithumSmith+Brown, PC (“Withum”) as our independent registered public accounting firm on January

The disclosure required by Item 304(a)(1)(v) of Regulation S-K was previously reported in that Current Report on Form

8-K filed by us with the SEC on

January 30, 2024, and is incorporated herein by reference.

Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.

What changed 10-K

Item 8. Financial Statements and Supplementary Data