LEASES

3 Months Ended

Mar. 31, 2026

12. LEASES

As of March 31, 2026, the Company had operating leases for its New York and Shenzhen offices. The remaining lease terms range from 0.25 to 2.82 years. The Company’s lease agreements do not contain any material residual value guarantees or material restrictive covenants. As of March 31, 2026, the weighted average remaining lease term was 1.48 years and the weighted average discount rate was 5%.

The following table presents the operating lease related assets and liabilities recorded on the Company’s consolidated balance sheet.

	March 31, 2026		December 31, 2025
	US$		US$
Right-of-use assets		909,298		989,530
Impairment of right-of-use assets		—		—
Right-of-use assets, net		909,298		989,530

Operating lease liabilities – current		339,534		270,497
Operating lease liabilities – non-current		692,936		780,603
Total operating lease liabilities		1,032,470		1,051,100

The following table presents the components of the Company’s office lease expense for the three months ended March 31, 2026 and 2025, which are included in general and administrative expenses on the consolidated statements of operations:

SCHEDULE OF OFFICE LEASE EXPENSE

	2026		2025
	For the three months ended March 31,
	2026		2025
	US$		US$
Operating lease cost		93,426		82,585
Variable lease cost		—		—
Operating lease expense		93,426		82,585
Short-term lease rent expense		36,522		4,357
Total lease expense		129,948		86,942

The following table summarizes the maturity of operating lease liabilities as of March 31, 2026:

	US$
2026		286,415
2027		390,640
2028		400,406
2029		33,435
Total		1,110,896
Less: imputed interest		(78,426	)
Present value of lease liabilities		1,032,470

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)