v3.26.1
Digital Assets, Digital Assets Loaned, and Digital Assets Staked (Tables)
 12 Months Ended
Dec. 31, 2025
Digital Assets, Digital Assets Loaned, and Digital Assets Staked [Abstract]  
Schedule of Digital Assets

The Company’s holdings of digital assets consist of the following:

   December 31, 2025       December 31, 2024     
   Quantity   $   Quantity   $ 
Binance Coin (BNB)   1,763.4867    1,520,530    2,558.9747    1,818,875 
Bitcoin (BTC)   2,596.9563    223,491,846    2,705.7708    228,997,191 
Ethereum (ETH)   21,329.9035    63,656,646    20,676.9254    70,398,197 
Cardano (ADA)   69,150,950.0310    23,565,970    69,671,396.7593    60,542,418 
Polkadot (DOT)   3,340,140.2001    6,035,593    2,766,149.1833    18,869,900 
Solana (SOL)   169,185.2128    21,097,592    43,414.4191    8,654,328 
Uniswap (UNI)   399,616.8814    2,332,473    421,450.3048    5,712,570 
USDC   
-
    4,461,378         251,357 
USDT   
-
    18,098,752         5,271,542 
Litecoin (LTC)   11,073.8030    851,800    541.8400    56,378 
Dogecoin (DOGE)   56,534,119.7635    6,828,612    17,545,096.4535    5,708,209 
Cosmos (ATOM)   12,005.8560    23,143    735.9223    4,605 
Avalanche (AVAX)   461,501.5177    5,740,226    125,979.5440    4,612,185 
Polygon (POL)   304,295.6891    31,088    183,654.4400    82,957 
Ripple (XRP)   21,146,529.3119    39,186,475    17,223,963.4000    36,437,139 
Enjin (ENJ)   576,307.9792    15,849    127,360.9806    27,938 
Tron (TRX)   663,171.3819    187,723    341,529.3057    89,013 
Terra Luna (LUNA)   141,177.2041    13,436    205,057.0760    
-
 
Shiba Inu (SHIB)   20,643,542,012.0300    143,214    142,074,547.6000    2,995 
Pyth Network (PYTH)   4,935,058.3767    280,805    3,444,248.6000    876,946 
AAVE (AAVE)   4,429.5388    652,127    2,333.3875    735,390 
Algorand (ALGO)   1,380,335.0800    153,904    90,930.8700    30,180 
Aptos Mainnet (APT)   517,026.2356    875,222    287,849.7000    2,565,403 
Arweave (AR)   64,940.4200    223,096    14,202.0100    234,942 
Aerodome (AERO0X91)   2,113,572.4104    917,924    
-
    
-
 
Arbitrum (ARB)   1,489,777.0200    280,923    24.0000    17 
Bitcoin Cash (BCH)   860.1464    511,921    25.4800    11,075 
Core (CORE)   12,500,445.6036    1,377,549    3,995,185.7910    4,300,418 
Curve DAO Token (CRV)   3,939,395.2500    1,442,868    10,295.1200    9,307 
EOS (EOS)   1,513.8200    1,181    13,419.9100    10,374 
Europa Coin (EURC)   605,795.2800    708,780    
-
    
-
 
Fetch.ai (FET)   4,619,586.9000    946,091    561,613.1000    732,400 
Filecoin (FIL)   83,678.3922    109,612    8,471.8100    41,952 
Sonic (FTM)   
-
    
-
    1,342,653.2600    937,490 
The Graph (GRT)   542,238.9100    18,229    1,620.3700    323 
Hedera (HBAR)   76,729,676.9089    8,317,073    49,611,593.1918    13,883,790 
Internet Computer (ICP)   1,778,949.0942    4,866,716    1,436,614.1074    14,543,861 
Immutable (IMX)   274,878.9400    61,176    10,992.0200    14,345 
Injective (INJ)   335,577.3200    1,463,990    56,329.4200    1,136,125 
Jupiter (JUP)   3,089,314.6000    583,880    499,299.1000    423,006 
Kusama (KSM)   470.3390    3,198    470.3400    15,540 
Lido DAO (LDO)   513,196.1600    300,384    36,961.1000    68,633 
Chainlink (LINK)   347,418.3828    4,295,173    239,057.7313    4,932,495 
NEAR Protocol (NEAR)   1,701,315.2684    2,553,372    1,300,877.8800    163 
Optimism (OP)   173,791.6300    46,248    15,436.4300    6,609,639 
MANTRA (OM)   453,091.4000    31,807    
-
    27,245 
Pendle (PDL)   182,478.7000    343,772    31,265.4000    159,454 
Quant (QNT)   1,014.7880    71,156    1,086.7000    114,864 
Ripple USD (RLUSD)   50,126.0000    50,126    
-
    
-
 
RENDERSOL (RNDR)   1,703,278.0201    2,193,856    162,158.1000    1,127,499 
THORChain (RUNE)   269,953.8000    151,768    91,192.7000    423,581 
Sei Network (SEI1)   16,419,686.8978    1,848,857    2,078,991.0000    851,347 
SKY Governance Token (SKY)   645,038.0000    37,735    
-
    
-
 
Stacks (STX)   47,106.4000    11,744    203,450.0000    97,432 
Sui (SUI)   14,683,690.6345    16,459,983    10,785,375.0000    45,866,964 
SushiSwap (SUSHI)   135.0000    37    39,426.6800    53,068 
Bittensor (TAO)   22,107.9024    4,906,095    9,851.6400    4,443,335 
The TON Coin (TON)   454,318.1948    739,494    405,657.4300    2,266,408 
Wormhole (W)   4,760,219.0000    157,563    722,403.0000    213,761 
Tether Gold (XAUT6)   34.4628    149,372    
-
    
-
 
dogwifhat (WIF)   56,581.9600    15,277    
-
    
-
 
Worldcoin (WLD2)   2,002,365.2100    969,345    49,314.1000    106,139 
Stellar (XLM)   3,704,385.3200    753,012    140,437.4500    47,636 
Tezos (XTZ)   14,912.2100    7,259    17,822.5100    22,902 
StarkNet (STRK1)   2,990,189.0056    231,441    
-
    
-
 
Sonic Labs (SONICLABS)   3,959,492.2712    300,086    
-
    
-
 
Akash Network (AKT)   375,586.0011    135,737    
-
    
-
 
Kaspa (KAS)   24,576,822.7965    1,064,176    
-
    
-
 
Official Trump (TRUMP)   2,309.3700    10,891    
-
    
-
 
Mantle (MNT)   259,308.9369    251,037    
-
    
-
 
Story (IP)   5,951.7992    10,187    
-
    
-
 
Crypto.com (CRO)   1,453,014.1410    132,805    
-
    
-
 
Hyperliquid (HYPE)   32,103.2182    830,677    
-
    
-
 
OKB (OKB)   276.2829    30,051    
-
    
-
 
IOTA (IOTA)   1,233,469.0000    102,131    
-
    
-
 
Ondo (ONDO)   1,711,993.3233    634,291    
-
    
-
 
Theta Token (THETA)   100,410.4000    26,749    
-
    
-
 
Celestia (TIA)   111,295.8400    52,209    
-
    
-
 
Flare (FLR)   3,689,429.0635    39,108    
-
    
-
 
Pi Network (PI)   126,934.2148    25,895    
-
    
-
 
Ethna (ENA)   1,686,126.1900    340,092    
-
    
-
 
Four (FORM)   31,111.1000    10,777    
-
    
-
 
Virtuals Protocol (VIRTUAL)   1,776,320.7111    1,179,832    
-
    
-
 
VeChain (VET)   4,978,553.8000    52,773    
-
    
-
 
Penut the Squirrel (PNUT)   445,601.2200    30,657    
-
    
-
 
Pepe (PEPE)   40,164,090,458.7000    24,082    
-
    
-
 
Zcash (ZEC)   
-
    32,569    
-
    
-
 
Other Coins   1,903,696,977.2146    42,722    145,501.2142    26,475 
Current        482,763,021         555,499,721 
Clover (CLV)   
-
    
-
    500,000.0000    31,910 
Solana (SOL)   196,500.0000    24,471,703    
-
    
-
 
SUI (SUI)   8,327,991.5556    8,289,840    
-
    
-
 
Wilder World (WILD)   
-
    
-
    148,810.0000    99,465 
Other Coins   271,406,137.0826    62,367    130,458,836.6519    207,804 
Long-Term        32,823,910         339,179 
Total Digital Assets        515,586,931         555,838,900 
   December 31,
2025
$		   December 31,
2024
$		 
Current digital assets        
Digital assets   356,450,053    276,853,787 
Digital assets loaned   87,326,227    38,618,758 
Digital assets staked   38,986,741    240,031,645 
Total current digital assets   482,763,021    555,504,190 
Non-current digital assets          
Digital assets   62,367    334,710 
Digital assets loaned   32,761,543    
-
 
Total non-current digital assets   32,823,910    334,710 
Total digital assets   515,586,931    555,838,900 
Schedule of Equity Investments at Fair Value through Profit and Loss

In addition to the above noted digital assets, the Company has the following equity investments at fair value through profit and loss (“FVTPL”). See Note 7 for further details.

 

   December 31, 2025 
   Current   Long Term   Total 
   Quantity   Amount   Quantity   Amount   Quantity   Amount 
Fund A - Solana (SOL)   192,949.9577   $19,860,832    220,396.5353   $22,685,979    413,346.4930   $42,546,811 
Fund A - Avalanche (AVAX)   503,720.0812   $5,253,822    232,861.4009   $2,428,755    736,581.4821   $7,682,577 
        $25,114,654        $25,114,734        $50,229,388 
Fund B - Solana (SOL)   470,185.9000   $50,297,302    294,049.0000   $31,455,370    764,234.9000   $81,752,672 
        $50,297,302        $31,455,370        $81,752,672 
Total       $75,411,956        $56,570,104        $131,982,060 

 

   December 31, 2024 
   Current   Long Term   Total 
   Quantity   Amount   Quantity   Amount   Quantity   Amount 
Fund A - Solana (SOL)   216,379.2216   $30,886,684    244,331.9458   $34,876,748    460,711.1675   $65,763,432 
Fund A - Avalanche (AVAX)   223,905.1900   $6,020,811    707,540.4100   $19,025,762    931,445.6000   $25,046,572 
        $36,907,495        $53,902,510        $90,810,004 

Fund B - Solana (SOL)

   626,365.7000   $89,409,506    540,869.9000   $77,205,553    1,167,235.6000   $166,615,059 
Total       $126,317,001        $131,108,063        $257,425,063 
Schedule of Continuity of Digital Assets

The continuity of digital assets for the years ended December 31, 2025 and 2024 is as follows:

 

   December 31,
2025		   December 31,
2024		 
Opening balance  $555,838,900   $370,469,700 
Digital assets acquired   273,427,760    401,118,676 
Digital assets disposed   (87,878,518)   (514,217,138)
Digital assets earned from staking, lending and fees   13,072,141    26,075,437 
Realized gain (loss) on digital assets   48,283,105    306,744,937 
Net change in unrealized gains and losses on digital assets   (282,272,597)   (34,372,022)
Settlement of Genesis loan   (6,100,598)   
-
 
Digital assets transferred in from (out to) equity investments at FVTPL   2,749,352    
-
 
Foreign exchange gain (loss) / Fees / Other   (1,532,614)   19,310 
   $515,586,931   $555,838,900 
Schedule of Digital Assets held by Counterparty

Digital assets held by counterparty for the years ended December 31, 2025 and 2024 area as follows:

 

   December 31,
2025		   December 31,
2024		 
Counterparty A  $41,304,262   $6,918,688 
Counterparty B   
-
    
-
 
Counterparty C   3,460,154    719,776 
Counterparty D   
-
    
-
 
Counterparty E   1,492,892    7,007,055 
Counterparty F   25,061,967    6,809,705 
Counterparty H   171,980,818    58,438,204 
Counterparty K   218,232,056    125,188,614 
Counterparty M   4,954,135    3,787,814 
Other   1,451,800    1,942,823 
Self custody   47,648,847    345,026,221 
Total  $515,586,931   $555,838,900 
Schedule of Digital Assets held by Lenders as Collateral

As of December 31, 2025, digital assets held by lenders as collateral consisted of the following:

 

   Number of coins
on loan		   Fair Value 
Bitcoin (BTC)    67.9793   $1,492,892 
Total    67.9793   $1,492,892 

 

As of December 31, 2024, digital assets held by lenders as collateral consisted of the following:

 

   Number of coins
on loan		   Fair Value 
Bitcoin (BTC)   365.4480    7,007,055 
Total   365.4480    7,007,055 
Schedule of Digital Assets on Loan

As of December 31, 2025, digital assets on loan consisted of the following:

 

   Number of coins
on loan		   Fair Value   Fair Value
Share		 
Bitcoin (BTC)   420.0000    36,894,425    31%
Ethereum (ETH)   8,000.0000    23,879,570    20%
Solana (SOL)   326,500.0000    40,661,634    34%
SUI (SUI)   18,737,981.0000    18,652,141    16%
Total   19,072,901.0000    120,087,770    100%

 

As of December 31, 2024, digital assets on loan consisted of the following:

 

   Number of coins
on loan		   Fair Value 
Current        
Bitcoin (BTC)   120.0000    11,379,938 
Ethereum (ETH)   8,000.0000    27,238,820 
Total current digital assets on loan   8,120.0000    38,618,758 
Total   8,120.0000    38,618,758 

 

The digital assets loaned are classified as follows:

 

   Number of coins     
   on loan   Fair Value 
Current        
Bitcoin (BTC)   420.0000    36,894,425 
Ethereum (ETH)   8,000.0000    23,879,570 
Solana (SOL)   130,000.0000    16,189,931 
SUI (SUI)   10,409,989.4444    10,362,301 
Total current digital assets on loan   10,548,409.4444    87,326,227 
Long-Term          
Solana (SOL)   196,500.0000    24,471,703 
SUI (SUI)   8,327,991.5556    8,289,840 
Total long-term digital assets on loan   8,524,491.5556    32,761,543 
Total   19,072,901.0000    120,087,770 
Schedule of Digital Assets on Loan by Significant Borrowing Counterparty

As of December 31, 2025, the digital assets on loan by significant borrowing counterparty is as follow:

 

   Interest rates   Number of coins
on loan		   Fair Value   Geography  Fair Value Share 
Counterparty A   12%   326,500.0000    40,661,634   Grand Cayman   34%
Counterparty F   1.94% - 4.75%    18,739,981.0000    24,622,033   UAE   21%
Counterparty H   3.75% - 4.5%    6,420.0000    54,804,103   Switzerland   46%
Total        19,072,901.0000    120,087,770       100%
Current                       
Counterparty A        130,000.0000    16,189,931   Grand Cayman   13%
Counterparty F        10,411,989.4444    16,332,193   UAE   14%
Counterparty H        6,420.0000    54,804,103   Switzerland   46%
Total current digital assets on loan        10,548,409.4444    87,326,227       73%
Long-term                       
Counterparty A        196,500.0000    24,471,703   Grand Cayman   20%
Counterparty F        8,327,991.5556    8,289,840   UAE   7%
Total long-term digital assets on loan        8,524,491.5556    32,761,543       27%
Total loaned digital assets        19,072,901.0000    120,087,770       100%

 

As of December 31, 2024, the digital assets on loan by significant borrowing counterparty is as follow:

 

   Interest rates  

Number of coins

on loan

   Fair Value   Geography  

Fair Value

Share

 
Current                    
Counterparty F   4.75%   2,000.0000    6,809,705    UAE    18%
Counterparty H   3.25% to 5.50%    6,120.0000    31,809,053    Switzerland    82%
Total current digital assets on loan        8,120.0000    38,618,758         100%
Total        8,120.0000    38,618,758         100%
Schedule of SUI Digital Assets are Considered a Level 3 in Financial Instrument Hierarchy
Borrower  Asset   Quantity   Current   Non-current   Gross Total   ECL   Net Total 
Counterparty A   SOL    326,500.00    16,189,931    24,719,701    40,909,632    (248,000)   40,661,632 
Counterparty H   BTC    420.00    36,894,425    
-
    36,894,425    
-
    36,894,425 
Counterparty H   ETH    6,000.00    17,909,678    
-
    17,909,678    
-
    17,909,678 
Counterparty F   ETH    2,000.00    5,969,893    
-
    5,969,893    
-
    5,969,893 
Counterparty F   SUI    18,737,981.00    10,362,301    8,289,841    18,652,142    
-
    18,652,142 
              87,326,228    33,009,542    120,335,770    (248,000)   120,087,770 
Schedule of Digital Assets Staked

As of December 31, 2025, digital assets staked consisted of the following:

 

  

Number of coins

staked

   Fair Value   Fair Value Share 
Ethereum (ETH)   128.0536    376,190    1%
Bitcoin (BTC)   300.0000    26,747,151    69%
Cardano (ADA)   43,639.3760    15,470    0%
Core (CORE)   12,017,441.5404    1,325,524    3%
Polkadot (DOT)   2,595,690.3230    4,762,573    12%
Solana (SOL)   0.5094    64    0%
Hyperliquid (HYPE)   25,600.4618    662,417    2%
Hedera (HBAR)   22,663,998.5645    2,463,577    6%
Internet Computer (ICP)   970,082.8229    2,633,775    7%
Total   38,316,881.6517    38,986,741    100%

 

As of December 31, 2024, digital assets staked consisted of the following:

 

  

Number of coins

staked

   Fair Value   Fair Value Share 
Bitcoin   1,803.0000    170,996,662    71%
Cardano   57,965,439.1383    50,371,939    21%
Ethereum   32.0000    108,955    0%
Core   3,415,479.8499    3,676,423    2%
Polkadot   1,941,230.3100    13,244,432    6%
Solana   10,526.4620    1,633,234    1%
Total   63,334,510.7602   $240,031,645    100%
Schedule of Digital Assets Staked by Significant Borrowing Counterparty

As of December 31, 2025, the digital assets staked by significant borrowing counterparty is as follow:

 

   Interest rates  

Number of coins

staked

   Fair Value   Geography  Fair Value
Share		 
Counterparty H   2.76% - 7.67%    23,634,179.8442    5,097,352   Switzerland   13%
Counterparty M   2.87%   32.0023    95,663   United States   0%
Self custody   2.3% - 14.28%    14,682,669.8053    33,793,726   Switzerland   87%
Total        38,316,881.6517    38,986,741       100%

As of December 31, 2024, the digital assets staked by significant borrowing counterparty is as follow:

 

   Interest rates  

Number of coins

staked

   Fair Value   Geography 

Fair Value

Share

 
Counterparty B   2.95%   57,965,407.1383    50,371,939   Switzerland   21%
Counterparty M   4.00%    32.0000    108,955   United States   0%
Self custody   3.00% to 8.02%    5,369,071.6219    189,550,751   Switzerland   79%
Total        63,334,510.7602    240,031,645       100%