DIGITAL ASSET HOLDINGS (Tables)
|
3 Months Ended |
Mar. 31, 2026 |
|---|
| Intangible Asset, Goodwill and Other [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 condensed consolidated
balance sheet as of March 31, 2026 and December 31, 2025:
SCHEDULE
OF FAIR VALUE OF DIGITAL ASSETS
| | |
Units | | |
Cost Basis | | |
Fair Value | |
| | |
| | |
| | |
| |
| Balance, March 31, 2026 | |
| | | |
| | | |
| | |
| TON | |
| 221,881,224 | | |
$ | 733,884 | | |
$ | 272,026 | |
| Total | |
| 221,881,224 | | |
$ | 733,884 | | |
$ | 272,026 | |
| | |
Units | | |
Cost Basis | | |
Fair Value | |
| | |
| | |
| | |
| |
| Balance, December 31, 2025 | |
| | | |
| | | |
| | |
| TON | |
| 219,709,826 | | |
$ | 730,740 | | |
$ | 356,809 | |
| 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 March 31, 2026:
SCHEDULE
OF UNRESTRICTED DIGITAL ASSETS
| | |
For the three months ended
March 31, 2026 | |
| | |
| |
| Fair Value, December 31, 2025 | |
$ | 89,628 | |
| Receipt of TON from staking | |
| 3,151 | |
| Non-cash transaction fees | |
| (6 | ) |
| Vesting of locked TON | |
| 2,493 | |
| Unrealized loss | |
| (22,820 | ) |
| Fair Value, March 31, 2026 | |
$ | 72,446 | |
|
| SCHEDULE OF RESTRICTED DIGITAL ASSETS |
The
following table represents a reconciliation of TON – Restricted digital assets held at March 31, 2026:
SCHEDULE
OF RESTRICTED DIGITAL ASSETS
| | |
For the three months ended
March 31, 2026 | |
| | |
| |
| Fair Value, December 31, 2025 | |
$ | 267,181 | |
| Vesting of locked TON | |
| (2,493 | ) |
| Unrealized loss | |
| (65,108 | ) |
| Fair Value, March 31, 2026 | |
$ | 199,580 | |
|
| 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 condensed consolidated
balance sheets as of March 31, 2026 and December 31, 2025:
SCHEDULE
OF FAIR VALUE OF UNRESTRICTED AND RESTRICTED TON DIGITAL ASSETS
| | |
March 31,
2026 | | |
December 31,
2025 | |
| | |
| | |
| |
| TON – Unrestricted | |
$ | 72,446 | | |
$ | 89,628 | |
| TON – Restricted | |
| 199,580 | | |
| 267,181 | |
| Total | |
$ | 272,026 | | |
$ | 356,809 | |
|
| SCHEDULE OF UNITS OF TON VEST |
SCHEDULE
OF UNITS OF TON VEST
| Year ending | |
TON units to vest | |
| 2026 | |
| 54,605,518 | |
| 2027 | |
| 43,669,472 | |
| 2028 | |
| 39,581,312 | |
| 2029 | |
| 24,933,550 | |
| Total units of TON to vest | |
| 162,789,852 | |
|