v3.26.1
FAIR VALUE MEASUREMENTS (Tables)
3 Months Ended
Mar. 31, 2026
Fair Value Disclosures [Abstract]  
Schedule of Financial Assets and Liabilities
The Company’s financial assets and liabilities subject to fair value measurements on a recurring basis and the level of inputs used for such measurements were as follows:
March 31, 2026
Fair Value
(in thousands)Carrying ValueLevel 1Level 2Level 3Total
Assets:
Digital assets, at fair value$65,873 $17,851 $48,022 $ $65,873 
Digital assets pledged as collateral111,829 46,548 65,281  111,829 
Stablecoins(a)
5,877 5,877   5,877 
Marketable securities(b)
554 554   554 
Total assets$184,133 $70,830 $113,303 $ $184,133 
Liabilities:
Digital asset financing arrangements$82,986 $82,986 $ $ $82,986 
Accrued crypto loan borrowing fees(c)
184 184   184 
Total liabilities$83,170 $83,170 $ $ $83,170 
(a) Amounts are included within Other current assets as stated on our Condensed Consolidated Balance Sheets.
(b) Amounts are included within Investments as stated on our Condensed Consolidated Balance Sheets.
(c) Amounts are included within Accounts payable and accrued expenses as stated on our Condensed Consolidated Balance Sheets.
December 31, 2025
Fair Value
(in thousands)Carrying ValueLevel 1Level 2Level 3Total
Assets:
Digital assets, at fair value$136,000 $30,156 $105,844 $— $136,000 
Digital assets pledged as collateral103,943 56,968 46,975 — 103,943 
Stablecoins(a)
522 522 — — 522 
Debt securities(b)
841 841 — — 841 
Marketable securities(b)
698 698 — — 698 
Total$242,004 $89,185 $152,819 $— $242,004 
Liabilities:
Digital asset financing arrangements$67,521 $67,521 $— $— $67,521 
Accrued crypto loan borrowing fees(c)
256 256 — — 256 
Total$67,777 $67,777 $— $— $67,777 
(a) Amounts are included within Other current assets as stated on our Condensed Consolidated Balance Sheets.
(b) Amounts are included within Investments as stated on our Condensed Consolidated Balance Sheets.
(c) Amounts are included within Accounts payable and accrued expenses as stated on our Condensed Consolidated Balance Sheets.
Schedule of Fair Value Measurement Inputs and Valuation Techniques
The table below shows the inputs that were used for the valuation:
March 31, 2026
Stock price$3.29 
Strike price, series 1$17.14 
Strike price, series 2$21.43 
Dividend— %
Risk free rate3.9 %
Term4.02
Volatility110.0 %