| SCHEDULE OF FAIR VALUE MEASUREMENTS OF FINANCIAL ASSETS |
The
following table details the recurring fair value measurements of the Company’s financial assets:
SCHEDULE OF FAIR VALUE MEASUREMENTS OF FINANCIAL ASSETS
| | |
Total | | |
Level 1 | | |
Level 2 | | |
Level 3 | |
| | |
| | |
Fair Value Measurement at
June 27, 2026 Using: | |
| | |
Total | | |
Level 1 | | |
Level 2 | | |
Level 3 | |
| Money market fund holdings in cash equivalents | |
$ | 24,854,180 | | |
| 24,854,180 | | |
| — | | |
| — | |
| Certificates of deposit | |
| 500,000 | | |
| — | | |
| 500,000 | | |
| — | |
| Equity Investments | |
| 19,140,256 | | |
| 6,851,962 | | |
| — | | |
| 12,288,294 | |
| Other receivable | |
| 4,506,735 | | |
| — | | |
| — | | |
| 4,506,735 | |
| Financial instruments, owned, at fair value | |
$ | 49,001,171 | | |
| 31,706,142 | | |
| 500,000 | | |
| 16,795,029 | |
| | |
Total | | |
Level 1 | | |
Level 2 | | |
Level 3 | |
| | |
| | |
Fair Value Measurement at
December 27, 2025 Using: | |
| | |
Total | | |
Level 1 | | |
Level 2 | | |
Level 3 | |
| Money market fund holdings included in cash equivalents | |
$ | 24,746,957 | | |
$ | 24,746,957 | | |
$ | — | | |
$ | — | |
| Certificates of deposit | |
| 500,000 | | |
| — | | |
| 500,000 | | |
| — | |
| Equity Investments | |
| 10,129,063 | | |
| 1,229,063 | | |
| — | | |
| 8,900,000 | |
| Other receivable | |
| 5,057,974 | | |
| — | | |
| — | | |
| 5,057,974 | |
| Financial instruments, owned, at fair value | |
$ | 40,433,994 | | |
$ | 25,976,020 | | |
$ | 500,000 | | |
$ | 13,957,974 | |
|
| SCHEDULE OF CHANGES IN FINANCIAL ASSETS MEASURED AT FAIR VALUE |
The
following table summarizes the changes in financial assets measured at fair value on a recurring basis and categorized as Level 3 under
the fair value hierarchy for the three months ended June 27, 2026:
SCHEDULE OF CHANGES IN FINANCIAL ASSETS MEASURED AT FAIR VALUE
| | |
Total | | |
Equity
Investments | | |
Other
Receivable | |
| Beginning balance | |
$ | 14,009,350 | | |
$ | 9,150,000 | | |
$ | 4,859,350 | |
| Additions | |
| 730,533 | | |
| 730,533 | | |
| - | |
| Gain (Loss) from changes in fair value | |
| 2,055,146 | | |
| 2,407,761 | | |
| (352,615 | ) |
| Ending balance | |
$ | 16,795,029 | | |
$ | 12,288,294 | | |
$ | 4,506,735 | |
|
| SCHEDULE OF EQUITY INVESTMENTS |
The
Company’s equity investments consisted of the following at June 27, 2026 and December 27, 2025:
SCHEDULE OF EQUITY INVESTMENTS
| | |
June 27, 2026 | | |
December 27, 2025 | |
| Equity investments – measurement alternative | |
$ | 3,432,140 | | |
$ | 2,230,371 | |
| Equity investments – equity-method accounting, at fair value | |
| 8,100,000 | | |
| 8,900,000 | |
| Equity investments – at fair value | |
| 6,851,962 | | |
| 1,229,063 | |
| Equity investments | |
$ | 18,384,102 | | |
$ | 12,359,434 | |
|