v3.26.1
Digital Assets
3 Months Ended
Mar. 31, 2026
Goodwill and Intangible Assets Disclosure [Abstract]  
Digital Assets Digital Assets
The Company accounts for its digital assets, which are comprised solely of LINK tokens, as indefinite-lived intangible assets in accordance with ASC 350, Intangibles—Goodwill and Other and ASU 2023-08. The Company’s digital assets are initially recorded at cost and then subsequently measured at fair value as of the end of each reporting period. The Company determines the fair value of its LINK holdings in accordance with ASC 820, Fair Value Measurement, based on quoted (unadjusted) prices on the Coinbase exchange, the active exchange that the Company has determined is its principal market for LINK (Level 1 inputs). Changes in fair value are recognized as incurred in change in fair value of digital assets within the accompanying condensed consolidated statements of operations.

At March 31, 2026, the Company held 507,560 LINK tokens with an aggregate cost basis of $12.1 million and a fair value of $4.5 million, or $8.78 per token. At December 31, 2025, the Company held 562,535 LINK tokens with an aggregate cost basis of $12.6 million and a fair value of $6.8 million, or $12.18 per token. The Company had no LINK holdings during the three months ended March 31, 2025.

During the three months ended March 31, 2026, the Company sold 55,076 LINK tokens as part of its digital asset treasury management activities, generating proceeds of $0.5 million. The proceeds were redeployed to support project-level real estate Platform financings. The Company recognized a realized loss on the sale of digital assets of $0.2 million and an unrealized loss on digital assets held at period end of $1.7 million during the quarter. Both amounts are included in change in fair value of digital assets in the condensed consolidated statements of operations.
The following table summarizes the Company’s combined realized and unrealized losses on digital assets calculated consistent with ASU 2023-08 (in thousands):

Three Months Ended March 31,
20262025
Change in fair value of digital assets$(1,896)$— 
A significant portion of the Company’s assets are concentrated in its LINK holdings. LINK is a digital asset, which is a novel asset class subject to significant legal, commercial, regulatory and technical uncertainty. The Company’s LINK holdings do not currently generate cash flow and incur custodial fees and other costs. Additionally, the price of LINK has historically been highly volatile. A significant decline in its price could materially and adversely affect the Company’s financial condition and results of operations.