Company: LTRYW
Filing Date: 2025-11-20
Form Type: 10-Q
Source: 0001493152-25-024384
Chunk: 188

Company: Lottery.com Inc.
Filing Date: 2025-11-20
Form: 10-Q
Item: Part II, Item 8
Chunk 188
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ertainment

The
Company is pursuing multiple revenue models in the entertainment vertical. Through TicketStub.com, the Company has a platform which allows
it to generate revenue via direct-to-consumer ticket sales and through affiliate commissions with both first and second tier ticketing
services. Concerts.com will focus on delivering free and subscription-based content related to the music industry. Features will include
live and recorded concert streaming, music instruction, a licensed and fan-produced merchandise marketplace, and entertainment news.

The
Company’s majority owned subsidiary, DotCom Ventures, Inc., operates two brands to support the operations of entertainment related
activities:

TicketStub.com
and Concerts.com.

Gaming

The
Company has an independent third-party lottery game service. It offers multiple gaming platforms to enable the remote purchase of
legally sanctioned lottery and sweepstakes games in the U.S. and abroad (the “Platforms”). The Company’s revenue
generating activities are focused on (i) offering the Platforms via apps and websites to users located in the U.S. and international
jurisdictions where the sale of lottery and sweepstakes games is legal and our services are enabled for the remote purchase of
legally sanctioned games (our “B2C Platform”); (ii) delivering global lottery data, such as
winning numbers and results, and sports data, such as scores and statistics, to commercial digital subscribers and providing access
to other proprietary, anonymized transaction data pursuant to multi-year contracts (“Data Service”); and (iii)
transitioning Lottery.com into a high-authority, content-rich website that provides comprehensive information about lotteries,
including results, analysis, comparisons, tools, and regulatory context and driving revenue through a Cost-per-Acquisition (CPA) or
Revenue-Share model with third-party partners.

As
a provider of lottery products and services, the Company is required to comply with, and its business is subject to, regulation in
each jurisdiction in which the Company offers the B2C Platform. In addition, it must also comply with the requirements of federal
and other domestic and foreign regulatory bodies and governmental authorities in jurisdictions in which the Company operates or with
authority over its business. The Company’s business is additionally subject to multiple other domestic and international laws,
including those relating to the transmission of information, privacy, security, data retention, and other consumer focused laws,
and, as such, may be impacted by changes in the interpretation of such laws.

     F-5 

Note
2. Significant Accounting