v3.26.1
Fair Value Measurements (Tables)
 3 Months Ended
Mar. 31, 2026
Fair Value Disclosures [Abstract]  
Schedule of Fair Value of Assets and Liabilities Valued on Recurring Basis

The following tables present the Company’s assets and liabilities that are measured at fair value on a recurring basis and the Company’s estimated level within the fair value hierarchy of those assets as of March 31, 2026 and December 31, 2025. Private equity investments accounted for under the ASC 321 measurement alternative are not measured at fair value on a recurring basis and are presented separately below.

 

   Fair Value Measured at March 31, 2026 
   Balance at March 31,   Quoted prices in active markets   Significant other observable inputs   Significant unobservable inputs 
   2026   (Level 1)   (Level 2)   (Level 3) 
Assets                       
Digital assets measured at fair value  $115,955,855   $115,955,855   $-   $- 
Total assets  $115,955,855   $115,955,855   $-   $- 

 

   Fair Value Measured at December 31, 2025 
   Balance at December 31,   Quoted prices in active markets   Significant other observable inputs   Significant unobservable inputs 
   2025   (Level 1)   (Level 2)   (Level 3) 
Assets                    
Digital assets measured at fair value  $210,764,252   $210,764,252   $-   $- 
Total assets  $210,764,252   $210,764,252   $-   $- 
Liabilities                    
Warrant liabilities  $-   $-   $-   $- 
Schedule of Changes in Fair Value and Other Adjustments of Warrants

The following table summarizes changes in the carrying amount of private equity investments accounted for under the ASC 321 measurement alternative for the three months ended March 31, 2026 and the year ended December 31, 2025:

 

   Three Months Ended
March 31, 2026		   Year Ended
December 31, 2025		 
Beginning balance  $600,000   $100,000 
Purchases   -    500,000 
Ending balance  $600,000   $600,000