v3.25.4
SCHEDULE OF AGGREGATE VALUE OF ASSETS AND LIABILITIES (Details) - USD ($)
 12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Impairment Effects on Earnings Per Share [Line Items]    
Fair Value, Beginning balance $ 191,789,622 $ 168,568,251
Transfers out of Level 3 (12,043,648) (12,896,367)
Purchases, capitalized fees and interest 12,061,624 75,230,580
Sales/Redemptions of investments (16,324,378)  
Exercises and conversions [1] 44,054 [2]
Realized gains/(losses) 10,393,025 (14,448,898)
Net change in unrealized appreciation/(depreciation) included in earnings 35,425,997 (10,957,286)
Fair Value, Ending balance 221,302,242 191,789,622
Net change in unrealized appreciation/ (depreciation) of Level 3 investments still held 34,436,869 (27,210,597)
Sales/Redemptions of investments   (13,750,712)
Preferred Stock [Member] | Fair Value, Inputs, Level 3 [Member]    
Impairment Effects on Earnings Per Share [Line Items]    
Fair Value, Beginning balance [3] 151,003,991 [4] 122,744,564
Transfers out of Level 3 (5,221,824) [4] [3]
Purchases, capitalized fees and interest 5,330,509 [4] 60,155,557 [3]
Sales/Redemptions of investments [4]  
Exercises and conversions (15,768,763) [1],[4] 136,114 [2],[3]
Realized gains/(losses) (1,002,755) [4] (7,533,623) [3]
Net change in unrealized appreciation/(depreciation) included in earnings 35,290,073 [4] (24,123,671) [3]
Fair Value, Ending balance [4] 169,631,231 151,003,991 [3]
Net change in unrealized appreciation/ (depreciation) of Level 3 investments still held 34,444,974 [4] (32,741,143) [3]
Sales/Redemptions of investments [3]   (374,950)
Common Stock [Member] | Fair Value, Inputs, Level 3 [Member]    
Impairment Effects on Earnings Per Share [Line Items]    
Fair Value, Beginning balance [5] 35,922,154 [6] 39,086,792
Transfers out of Level 3 (6,323,519) [6] (12,896,367) [5]
Purchases, capitalized fees and interest 5,395,541 [6] 15,061,793 [5]
Sales/Redemptions of investments [6] (16,324,378)  
Exercises and conversions 17,775,155 [1],[6] [2],[5]
Realized gains/(losses) 11,395,780 [6] (222,565) [5]
Net change in unrealized appreciation/(depreciation) included in earnings (1,127,604) [6] 5,268,263 [5]
Fair Value, Ending balance [6] 46,713,129 35,922,154 [5]
Net change in unrealized appreciation/ (depreciation) of Level 3 investments still held (1,127,603) [6] 5,418,630 [5]
Sales/Redemptions of investments [5]   (10,375,762)
Options [Member]    
Impairment Effects on Earnings Per Share [Line Items]    
Fair Value, Beginning balance [7] 4,357,138  
Fair Value, Ending balance 4,201,543 [8] 4,357,138 [7]
Options [Member] | Fair Value, Inputs, Level 3 [Member]    
Impairment Effects on Earnings Per Share [Line Items]    
Fair Value, Beginning balance [9] 4,357,138 [10] 3,638,161
Transfers out of Level 3 (498,305) [10] [9]
Purchases, capitalized fees and interest 1,083,211 [10] 13,230 [9]
Sales/Redemptions of investments [10]  
Exercises and conversions (2,006,392) [1],[10] 1,246,916 [2],[9]
Realized gains/(losses) [10] (7,076,812) [9]
Net change in unrealized appreciation/(depreciation) included in earnings 1,265,891 [10] 8,121,365 [9]
Fair Value, Ending balance [10] 4,201,543 4,357,138 [9]
Net change in unrealized appreciation/ (depreciation) of Level 3 investments still held 1,121,861 [10] 111,916 [9]
Sales/Redemptions of investments [9]   (1,585,722)
Debt Investments [Member]    
Impairment Effects on Earnings Per Share [Line Items]    
Fair Value, Beginning balance 506,339  
Fair Value, Ending balance 756,339 506,339
Debt Investments [Member] | Fair Value, Inputs, Level 3 [Member]    
Impairment Effects on Earnings Per Share [Line Items]    
Fair Value, Beginning balance 506,339 3,098,734
Transfers out of Level 3
Purchases, capitalized fees and interest 252,363
Sales/Redemptions of investments  
Exercises and conversions [1] (1,338,976) [2]
Realized gains/(losses) 384,102
Net change in unrealized appreciation/(depreciation) included in earnings (2,363) (223,243)
Fair Value, Ending balance 756,339 506,339
Net change in unrealized appreciation/ (depreciation) of Level 3 investments still held $ (2,363)
Sales/Redemptions of investments   $ (1,414,278)
[1] During the year ended December 31, 2025, the Company’s portfolio investments had the following corporate actions which are reflected above:
[2] During the year ended December 31, 2024, the Company’s portfolio investments had the following corporate actions which are reflected above:
[3] Preferred Stock also includes the Company’s investment in the Class A Interest of ARK Type One Deep Ventures Fund LLC which is invested in the Convertible Interest Rights of OpenAI Global, LLC, the Company’s investment in the Class A Interest of CW Opportunity 2 LP which is invested in the Series C Preferred Shares of CoreWeave, Inc., and the Company’s investment in the Membership Interest of IH10, LLC which is invested in the Series B Preferred Shares of VAST Data, Ltd. through an SPV.
[4] Preferred Stock also includes the Company’s investment in the Class A Interest of ARK Type One Deep Ventures Fund LLC which is invested in the Series A-2 Preferred Shares of OpenAI Global, LLC, and the Company’s investment in the Membership Interest of IH10, LLC which is invested in the Series B Preferred Shares of VAST Data, Ltd. through an SPV.
[5] Common Stock also includes the Company’s Limited Partner Fund Investment in True Global Ventures 4 Plus Pte Ltd.
[6] Common Stock in Private Portfolio Companies also includes the Company’s Limited Partner Fund Investment in True Global Ventures 4 Plus Pte Ltd. and the Company’s investment in the Class A Interest of CW Opportunity 2 LP which is invested in Class A Common Stock.
[7] Options also includes the Company’s investments in the SAFEs of Commercial Streaming Solutions Inc. (d/b/a BettorView), PayJoy, Inc., and Stake Trade, Inc. (d/b/a Prophet Exchange).
[8] Options in Private Portfolio Companies also includes the Company’s investments in the SAFEs of Orchard Technologies, Inc., PayJoy, Inc., and Whoop, Inc.
[9] Options also includes the Company’s investments in the SAFEs of Commercial Streaming Solutions Inc. (d/b/a BettorView), PayJoy, Inc., and Stake Trade, Inc. (d/b/a Prophet Exchange).
[10] Options in Private Portfolio Companies also includes the Company’s investments in the SAFEs of Orchard Technologies, Inc., PayJoy, Inc., and Whoop, Inc.