2. RECLASSIFICATIONS

Reclassification of digital assets

Certain prior-period amounts have been reclassified to conform to the current period presentation.

In prior periods, the Company presented its digital asset holdings, including Filecoin (“FIL”), within intangible assets in the consolidated balance sheets. In the accompanying condensed consolidated financial statements as of and for the three months ended March 31, 2026, prior-period comparative amounts have been reclassified to present digital asset holdings separately from other intangible assets, consistent with the presentation guidance of ASU No. 2023-08, Accounting for and Disclosure of Crypto Assets.

In addition, in connection with the Company’s decision to discontinue its Filecoin mining business in December 2025, certain FIL held in Filecoin node accounts associated with the mining operations have been reclassified to current assets of discontinued operations in the condensed consolidated balance sheets. These assets primarily consist of FIL pledged or otherwise restricted in the Company’s Filecoin node accounts in connection with mining activities. Accordingly, the comparative balance sheet amounts for prior periods have been reclassified to conform to the current presentation.

Reclassification of Revenue and Cost of Revenue Items

Certain prior-period amounts in the condensed consolidated statements of operations have been reclassified to conform to the current period presentation.

To better reflect the Company’s current business structure and operating focus, revenues previously presented in prior periods under categories such as “Business consultation services” and “Other services” have been combined and reclassified as “Financial services and advisory businesses.” This reclassification has been applied to the comparative prior-period presentation, including the three months ended March 31, 2025, to conform to the current period presentation.

This reclassification did not affect the Company’s previously reported total revenue, net loss, total assets, total liabilities, or cash flows for any period presented.

CHAINCE DIGITAL HOLDINGS INC.

(FORMERLY KNOWN AS MERCURITY FINTECH HOLDING INC.)

NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)

(In U.S. dollars, except for number of shares and per share data)

Reclassification of discontinued operations

Certain prior-period amounts have been reclassified to reflect the presentation of the Company’s Filecoin mining business as discontinued operations.

Following the Company’s strategic decision in December 2025 to discontinue its Filecoin mining business, the results of operations of that business, which had previously been reported within “Distributed storage and computing services,” have been reclassified to discontinued operations. Accordingly, the comparative prior-period results of operations for the three months ended March 31, 2025 have been reclassified to present the Filecoin mining business as discontinued operations in the condensed consolidated statements of operations.

Cash flows attributable to the discontinued operations have also been reclassified and presented separately in the condensed consolidated statements of cash flows, and assets and liabilities directly associated with the discontinued operations have been reclassified and presented separately in the condensed consolidated balance sheets for all periods presented. See Note 5 — “Discontinued Operations.”