10. OTHER INVESTMENTS

Other investments consist of the Company’s minority equity investments in privately-held companies, accounted for under the measurement alternative. The following table summarizes the carrying value of these investments as of March 31, 2026 and December 31, 2025:

 SCHEDULE OF OTHER INVESTMENTS

Mythical Games, Inc.

In October 2025, the Company invested $999,999 to purchase Series D Preferred Stock of Mythical Games, Inc. (“Mythical”), a Delaware corporation and developer of blockchain-based video game ecosystems, at a purchase price of $2.2193 per share pursuant to Mythical’s Series D Preferred Stock Purchase Agreement. The Company holds a non-controlling minority interest in Mythical and does not have the ability to exercise significant influence over Mythical’s operating and financial policies. The investment is accounted for as an equity security without a readily determinable fair value and is measured using the measurement alternative under ASC 321, pursuant to which the investment is recorded at cost, less any impairment, and adjusted for observable price changes in orderly transactions for identical or similar investments of the same issuer. As of March 31, 2026 and December 31, 2025, the carrying value of the investment was $999,999. There were no observable price changes or impairment indicators identified during the three months ended March 31, 2026.

Beast Industries

During the three months ended March 31, 2026, the Company acquired a minority equity interest in Beast Industries, a privately-held company, for total cash consideration of $17,999,952. The Company committed up to $25 million, of which approximately $18 million had been funded as of March 31, 2026. On May 9, 2026, the period to call for the additional $7 million expired. The Company holds a non-controlling minority interest in Beast Industries and does not have the ability to exercise significant influence over its operating and financial policies. The investment is accounted for as an equity security without a readily determinable fair value and is measured using the measurement alternative under ASC 321, pursuant to which the investment is recorded at cost, less any impairment, and adjusted for observable price changes in orderly transactions for identical or similar investments of the same issuer. As of March 31, 2026, the carrying value of the investment was $17,999,952. There were no observable price changes or impairment indicators identified during the three months ended March 31, 2026.

OpenAI

During the three months ended March 31, 2026, the Company acquired an indirect interest in OpenAI through a structured investment vehicle (the “SPV”) sponsored by an unaffiliated third party, for total cash consideration of $92,600,000. The Company’s interest is in the SPV, which in turn holds the underlying OpenAI securities; the Company does not hold OpenAI securities directly. The Company evaluated whether consolidation of the SPV is required under ASC 810 and concluded that the SPV is not consolidated, as the Company holds a passive, non-controlling investor interest, has no power to direct the activities of the SPV that most significantly affect its economic performance, and is not the primary beneficiary.

The Company’s interest in the SPV does not have a readily determinable fair value and is accounted for using the measurement alternative under ASC 321, pursuant to which the investment is recorded at cost, less any impairment, and adjusted for observable price changes in orderly transactions for identical or similar investments. As of March 31, 2026, the carrying value of the investment was $92,600,000. There were no observable price changes or impairment indicators identified during the three months ended March 31, 2026.