Dividends and Capital Distributions	3 Months Ended
Mar. 31, 2026
Dividends and Capital Distributions	Note 11 – Dividends and Capital Distributions Prior Period Dividend In August 2025, the Company’s Board approved a special dividend of $0.05 per share (the “Bividend”), payable to stockholders of record as of September 26, 2025. The dividend was paid in October 2025 in a combination of cash and ETH. There were no dividends declared during the three months ended March 31, 2026. Loyalty Payment In 2025, the Company’s Board approved a one-time loyalty payment of $0.35 per share (the “Loyalty Payment”), payable solely in ETH to eligible holders of common stock who satisfied specified holding and election requirements. In February 2026, the Company settled the Loyalty Payment through the distribution of approximately 329 ETH, with an aggregate fair value of approximately $723,000 at the time of distribution. The distribution was recognized at its fair value at the time of settlement as a reduction to stockholders’ equity. Convertible Notes Eligible for Capital Distributions – Contingent Liability As of March 31, 2026, the Company had outstanding convertible notes that provide holders the right, upon conversion, to participate in dividends or other distributions declared on the Company’s common stock during the period the notes are outstanding, as if the notes had been converted immediately prior to the applicable record date. As of March 31, 2026, there were approximately 2,107,757 shares of common stock underlying the outstanding convertible notes that would be entitled to such distributions if converted in accordance with the note terms, representing a potential contingent distribution totaling approximately $105,000. Because the obligation to deliver such distributions is contingent upon future conversion, no liability has been recorded as of March 31, 2026, in accordance with ASC 450-20, Contingencies.

Dividends and Capital Distributions

3 Months Ended

Mar. 31, 2026

Note 11 – Dividends and Capital Distributions

Prior Period Dividend

In August 2025, the Company’s Board approved a special dividend of $0.05 per share (the “Bividend”), payable to stockholders of record as of September 26, 2025. The dividend was paid in October 2025 in a combination of cash and ETH. There were no dividends declared during the three months ended March 31, 2026.

Loyalty Payment

In 2025, the Company’s Board approved a one-time loyalty payment of $0.35 per share (the “Loyalty Payment”), payable solely in ETH to eligible holders of common stock who satisfied specified holding and election requirements.

In February 2026, the Company settled the Loyalty Payment through the distribution of approximately 329 ETH, with an aggregate fair value of approximately $723,000 at the time of distribution. The distribution was recognized at its fair value at the time of settlement as a reduction to stockholders’ equity.

Convertible Notes Eligible for Capital Distributions – Contingent Liability

As of March 31, 2026, the Company had outstanding convertible notes that provide holders the right, upon conversion, to participate in dividends or other distributions declared on the Company’s common stock during the period the notes are outstanding, as if the notes had been converted immediately prior to the applicable record date.

As of March 31, 2026, there were approximately 2,107,757 shares of common stock underlying the outstanding convertible notes that would be entitled to such distributions if converted in accordance with the note terms, representing a potential contingent distribution totaling approximately $105,000. Because the obligation to deliver such distributions is contingent upon future conversion, no liability has been recorded as of March 31, 2026, in accordance with ASC 450-20, Contingencies.