v3.26.1
DIGITAL ASSETS
3 Months Ended
Mar. 31, 2026
Intangible Asset, Goodwill and Other [Abstract]  
DIGITAL ASSETS

Note 9     DIGITAL ASSETS

 

During the first quarter of 2026, the Company began investing in digital assets, which are comprised solely of Bitcoin, and are measured at fair value as of each reporting period in accordance with ASU 2023-08. The Company classifies these digital assets as non-current assets on the unaudited condensed consolidated balance sheets.

 

The Company determines the fair value of its Bitcoin in accordance with ASC 820, based on quoted (unadjusted) prices on the Coinbase exchange, the active exchange that the Company has determined is its principal market for Bitcoin (Level 1 inputs). Changes in fair value are recognized as incurred within Other income (expense), net in the unaudited condensed consolidated statements of operations.

 

The following table summarizes the carrying amounts of the Company's digital assets shown on the unaudited condensed consolidated balance sheets as of March 31, 2026:

   
   March 31, 2026
    
Units held   23.53 
Cost basis  $68,235 
      
Beginning balance at fair value  $ 
Purchase   2,000,000 
Unrealized loss   (394,587)
Ending balance at fair value  $1,605,413