BASIS OF PRESENTATION AND THE COMPANY |
12 Months Ended |
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Dec. 31, 2025 | |
| Accounting Policies [Abstract] | |
| BASIS OF PRESENTATION AND THE COMPANY | NOTE 1 – BASIS OF PRESENTATION AND THE COMPANY
Basis of Presentation
The audited financial statements included in this Form 10-K have been prepared in accordance with the U.S. Securities and Exchange Commission (the “SEC”) instructions for Annual Reports on Form 10-K. Accordingly, the financial statements are audited and contain all of the information required by U.S. Generally Accepted Accounting Principles (“GAAP”) to be included in a full set of financial statements. In our opinion, the financial statements present fairly, in all material respects, the financial position of The Crypto Company as of December 31, 2025, and 2024, and the results of its operations and its cash flows for the years then ended, in conformity with accounting principles generally accepted in the United States of America.
Use of Estimates
The preparation of the consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and disclosures made in the accompanying notes to the consolidated financial statements. Significant estimates and judgments may include those related to revenue recognition, goodwill valuation, asset impairment, business combination accounting, and income taxes. Actual results could materially differ from those estimates.
The Company
The Crypto Company (the “Company”, “Crypto”, “we”, “us” or “our”) was incorporated in the State of Utah on December 2, 2013, under the name Croe, Inc. On October 3, 2017, the Company filed Articles of Conversion with the Utah Secretary of State and the Nevada Secretary of State to effectively change its state of incorporation to Nevada and filed Articles of Incorporation with the Nevada Secretary of State to change its name to The Crypto Company.
Crypto Sub, Inc. (formerly known as The Crypto Company) (“Crypto Sub”) was incorporated in the State of Nevada on March 9, 2017. On June 7, 2017, Crypto Sub completed a reverse acquisition of Croe, Inc. On October 3, 2017, we changed our name to The Crypto Company to better reflect our new business. Currently we operate through one wholly-owned subsidiary, Technology Convergence Company (“TechCC”) (formerly known as Blockchain Training Alliance) (“BTA”). We also have one inactive wholly-owned subsidiary, CoinTracking, LLC (“CoinTracking”).
The Company entered into a Stock Purchase Agreement effective as of March 24, 2021, with BTA and its stockholders. On April 8, 2021, the Company completed the acquisition of all of the issued and outstanding stock of BTA and BTA became a wholly-owned subsidiary of the Company. As a result of this acquisition, the operations of BTA became consolidated with Company operations on April 8, 2021.
During the 2024 and 2025 fiscal years the Company generated revenues and incurred expenses primarily through the business of providing consulting services and education for distributed ledger technologies (“blockchain”), for the building of technological infrastructure and enterprise blockchain technology solutions.
BTA is a blockchain training company and service provider that provides training and educational courses focused on blockchain technology and education, as well as the general understanding of blockchain to corporate and individual clients.
We are engaged in the business of developing and operating blockchain infrastructure and providing consulting services and education related to blockchain technology. Our operations encompass the acquisition, development, and commercialization of blockchain technology assets, enterprise blockchain solutions, and blockchain-based platforms. During 2025 and 2024, we generated revenues and incurred expenses primarily through our consulting operations.
Subsequent to the fiscal year ended December 31, 2025, on March 26, 2026, we completed the acquisition of substantially all of the intellectual property of Frame Holdings Ltd., including the core technology required to own and operate the Frame Blockchain, a purpose-built Layer 1 blockchain designed to connect fragmented crypto ecosystems into a single interoperable settlement network. The acquisition was completed through our newly formed subsidiary, Frame Intelligence, LLC, and was structured as a simultaneous sign-and-close transaction with no TCC equity issued at closing and no upfront cash consideration. All equity consideration is milestone-based, tied to predefined performance and adoption thresholds. We intend to launch the Frame Blockchain in 2026. We believe this acquisition significantly expands our capabilities as a blockchain infrastructure company and positions us at the center of the growing crypto commerce and interoperability market.
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