DIGITAL ASSET HOLDINGS (Tables)
|
12 Months Ended |
Dec. 31, 2025 |
|---|
| Goodwill and Intangible Assets Disclosure [Abstract] |
|
| SCHEDULE OF FAIR VALUE OF DIGITAL ASSETS |
The
following table sets forth the units held, cost basis, and fair value of digital assets held, as shown on the consolidated balance sheet
as of December 31, 2025:
SCHEDULE
OF FAIR VALUE OF DIGITAL ASSETS
| | |
Units | | |
Cost Basis | | |
Fair Value | |
| | |
| | |
| | |
| |
| Balance, December 31, 2025 | |
| | | |
| | | |
| | |
| TON | |
| 219,709,826 | | |
$ | 730,740 | | |
$ | 356,809 | |
| USDT | |
| - | | |
| - | | |
| - | |
| Total | |
| 219,709,826 | | |
$ | 730,740 | | |
$ | 356,809 | |
|
| SCHEDULE OF UNRESTRICTED DIGITAL ASSETS |
The
following table represents a reconciliation of TON – Unrestricted digital assets held at December 31, 2025:
SCHEDULE
OF UNRESTRICTED DIGITAL ASSETS
| | |
For the year ended
December 31, 2025 | |
| | |
| |
| Fair Value, December 31, 2024 | |
$ | - | |
| Non-cash contributions from PIPE | |
| 66,136 | |
| Non-cash purchase | |
| 5,816 | |
| Receipt of TON from staking | |
| 4,537 | |
| Miscellaneous deposits | |
| 7 | |
| Non-cash transaction fees | |
| (33 | ) |
| Vesting of locked TON | |
| 68,358 | |
| Unrealized loss | |
| (55,193 | ) |
| Fair Value, December 31, 2025 | |
$ | 89,628 | |
|
| SCHEDULE OF RESTRICTED DIGITAL ASSETS |
The
following table represents a reconciliation of TON – Restricted digital assets held at December 31, 2025:
SCHEDULE
OF RESTRICTED DIGITAL ASSETS
| | |
For the year ended
December 31, 2025 | |
| | |
| |
| Fair Value, December 31, 2024 | |
$ | - | |
| Non-cash contributions from PIPE | |
| 59,568 | |
| Non-cash purchase | |
| 594,708 | |
| Vesting of locked TON | |
| (68,358 | ) |
| Unrealized loss | |
| (318,737 | ) |
| Fair Value, December 31, 2025 | |
$ | 267,181 | |
|
| SCHEDULE OF USDT DIGITAL ASSETS |
The
following table represents a reconciliation of USDT digital assets held at December 31, 2025:
SCHEDULE
OF USDT DIGITAL ASSETS
| |
|
For
the year ended
December 31, 2025 |
|
| |
|
|
|
| Fair
Value, December 31, 2024 |
|
$ |
- |
|
| Non-cash
contributions from PIPE |
|
|
17,475 |
|
| Purchases |
|
|
295,000 |
|
| Non-cash
purchase |
|
|
28,943 |
|
| Non-cash
transaction fees |
|
|
(222 |
) |
| USDT
used for payment of staking and custody fees |
|
|
(442 |
) |
| USDT
used for purchases of TON |
|
|
(340,754 |
) |
| Unrealized
gain |
|
|
- |
|
| Fair
Value, December 31, 2025 |
|
$ |
- |
|
|
| SCHEDULE OF USDC DIGITAL ASSETS |
The
following table represents a reconciliation of United States Dollar Coin (“USDC”) digital assets held at December 31, 2025:
SCHEDULE
OF USDC DIGITAL ASSETS
| | |
For the year ended
December 31, 2025 | |
| | |
| |
| Fair Value, December 31, 2024 | |
$ | - | |
| Non-cash contributions from PIPE | |
| 28,936 | |
| USDC used for purchase of USDT | |
| (28,936 | ) |
| Unrealized gain | |
| - | |
| Fair Value, December 31, 2025 | |
$ | - | |
|
| SCHEDULE OF FAIR VALUE OF UNRESTRICTED AND RESTRICTED TON DIGITAL ASSETS |
The
following table sets forth the fair value of unrestricted and restricted TON digital assets held, as shown on the consolidated balance
sheet as of December 31, 2025:
SCHEDULE
OF FAIR VALUE OF UNRESTRICTED AND RESTRICTED TON DIGITAL ASSETS
| | |
December 31,
2025 | | |
December 31,
2024 | |
| | |
| | |
| |
| TON – Unrestricted | |
$ | 89,628 | | |
$ | - | |
| TON – Restricted | |
| 267,181 | | |
| - | |
| Total | |
$ | 356,809 | | |
$ | - | |
|
| SCHEDULE OF UNITS OF TON VEST |
SCHEDULE
OF UNITS OF TON VEST
| Year ending | |
TON units to vest | |
| 2026 | |
| 56,335,715 | |
| 2027 | |
| 43,669,472 | |
| 2028 | |
| 39,581,312 | |
| 2029 | |
| 24,933,550 | |
| Total units of TON to vest | |
| 164,520,049 | |
|