v3.26.1
Note 6 - Digital Assets
 6 Months Ended
Jun. 30, 2026
Notes  
Note 6 - Digital Assets

Note 6 – Digital Assets    

 

The Company accounts for digital assets in accordance with ASU 2023-08, which requires entities to measure crypto assets at fair value with changes recognized in the Statement of Operations each reporting period.

 

The following table presents the Company’s Digital Asset holdings as of June 30, 2026:

 

 

 

Quantity

 

Cost Basis

 

Fair Value

USDT

 

 

4,500

 

 

$

4,500

 

 

$

4,500

 

Total digital assets held as of June 30, 2026

 

 

 

 

 

$

4,500

 

 

$

4,500

 

 

The following table presents a roll-forward of total digital assets for the six months ended June 30, 2026, based on the fair value model under ASU 2023-08:

 

 

 

Fair Value

Balance as of December 31, 2025

 

$

- 

 

Purchase of digital assets

 

 

8,519 

 

Operating expenses paid with digital assets

 

 

(4)

 

Purchase of inventory with digital assets

 

 

(4,015)

 

Balance as of June 30, 2026

 

$

4,500