NOTE 6. DIGITAL ASSETS

The Company did not own or trade digital assets during the year ended December 31, 2024. The following tables summarize and rollforward the Company’s digital asset holdings as of and for the annual period ended December 31, 2025:

 SCHEDULE OF DIGITAL ASSETS

SCHEDULE OF DIGITAL ASSETS ROLLFORWARD 

Realized gain/loss: Realized net gains and losses recognized in earnings, representing the difference between sale proceeds and fair-value carrying amounts at time of disposition, was approximately $42,049, and $0 presented in the realized and unrealized gains (losses) on digital assets, net account in the consolidated statements of operations for the years ended December 31, 2025, and 2024 respectively. The aggregate net realized and unrealized gains (losses) on digital assets, recognized in this account for these years respectively, was $59,505 and $0.

Cost basis gain/loss: Sales of digital assets during the year ended December 31, 2025, consisted primarily of sales executed through digital asset exchanges in the ordinary course of treasury management activities with aggregated proceeds of approximately $164,471 and cost basis of approximately $214,940, resulting in an approximate net loss of $50,469. The difference between cost-basis gains/losses and realized gain/loss recognized in earnings reflects unrealized gains/losses previously recognized in prior periods as a result of fair-value remeasurement.