v3.26.1
Digital Assets
12 Months Ended
Dec. 31, 2025
Crypto Asset, Fair Value [Abstract]  
Digital Assets

Note 9 – Digital Assets

 

Effective January 1, 2025, the Company adopted ASU 2023-08, which requires entities to measure crypto assets at fair value with changes recognized in the condensed consolidated statement of operations each reporting period. The Company’s digital assets are within the scope of ASU 2023-08 and the transition guidance required a cumulative-effect adjustment as of the beginning of the fiscal year of adoption for any difference between the carrying amount of the Company’s digital assets and fair value. As a result of the Company’s adoption of ASU 2023-08, the Company recorded a $89,428 increase to digital assets and a $89,428 corresponding decrease to accumulated deficit on the condensed consolidated balance sheet as of the beginning of the fiscal year ended December 31, 2025.

 

Balance, January 1, 2025   $ 49,300  
Cumulative effect adjustment upon adoption of ASU 2023-08     89,428  
Purchases of Bitcoin and Ethereum     200,000  
Change in fair value of digital assets     (78,076 )
Balance, December 31, 2025   $ 260,652