v3.26.1
Note 5 - Digital Assets
6 Months Ended
Jun. 30, 2026
Notes to Financial Statements  
Crypto Asset [Text Block]

NOTE 5. DIGITAL ASSETS

 

The Company holds SKY tokens, which it acquired in connection with the January 2026 Private Placement and through subsequent purchases on digital asset exchanges. The Company also receives additional SKY tokens through participation in the Sky Protocol's staking program, as described below.

 

The following table summarizes the Company's digital asset holdings as of June 30, 2026 (in thousands, except number of tokens):

 

Crypto Asset

 

Number of Units

   

Cost Basis

   

Fair Value

   

Cumulative

Unrealized Loss

 

SKY tokens

    2,286,511,374     $ 147,201     $ 119,242     $ 27,959  

 

The Company did not hold any digital assets as of December 31, 2025.

 

As of June 30, 2026, the Company's digital assets were not subject to any contractual sale restrictions.

 

The following table presents a roll forward of the Company's digital asset holdings for the period ended June 30, 2026 (in thousands, except number of tokens):

 

   

Number of

Tokens

   

Fair Value

 

Balance at December 31, 2025

        $  

Additions:

               

Received in connection with the January 2026 Private Placement

    943,599,689       58,031  

Purchased on digital asset exchanges

    1,275,778,785       84,501  

Received as staking rewards

    67,132,900       4,669  

Dispositions

           

Net change in fair value

    N/A       (27,959 )

Balance at June 30, 2026

    2,286,511,374     $ 119,242  

 

The Company recognized unrealized losses of $50.6 million and $28.0 million on its digital assets during the three and six months ended June 30, 2026, respectively, representing the change in fair value of SKY tokens held during the period. The Company did not dispose of any SKY tokens during the three and six months ended June 30, 2026, and accordingly, no realized gains or losses were recognized on SKY tokens.

 

The 943,599,689 SKY tokens received in connection with the January 2026 Private Placement were initially recorded at a value of approximately $58.0 million, based on a per-token price of $0.0615.

 

In connection with the January 2026 Private Placement, the Company also received stablecoins (USDT and USDS) with an aggregate fair value of approximately $51.0 million as of the closing date. The Company redeemed all of the stablecoins received for U.S. dollars during the three months ended March 31, 2026, and used a portion of the proceeds to acquire additional SKY tokens. The Company recognized no material gain or loss in connection with the redemption of the stablecoins, which were held for a brief period prior to redemption.

 

Native Staking

 

The Company participates in the Sky Protocol's staking program by locking SKY tokens directly into the protocol's staking smart contract through wallets controlled by the Company.

 

As of June 30, 2026, the Company had staked 2,286,023,773 SKY tokens. During the three and six months ended June 30, 2026, the Company received 31,746,251 SKY tokens and 67,132,900 SKY tokens, respectively, with a fair value of $2.2 million and $4.7 million, respectively, from staking rewards, which was recognized as revenue. See Note 2, “Summary of Significant Accounting Policies,” for the Company's revenue recognition policy related to staking rewards.