NOTE 5 – CRYPTO ASSETS

The Company receives Dogecoin (“DOGE”) and Litecoin (“LTC”) as revenue from its crypto asset mining operations, which commenced on the Closing Date. The Company’s crypto assets are accounted for in accordance with ASC 350-60, Crypto Assets, and are measured at fair value as of each reporting date, with changes in fair value recognized within cost of operations as unrealized loss on crypto assets. The fair value of the Company’s crypto assets is measured using the period-end closing price from the Company’s pricing source, CryptoCompare, in accordance with ASC 820, Fair Value Measurement, based on quoted prices in active markets (Level 1 inputs). The Company’s realized gains and losses on sales or exchanges are measured as the difference between the value of consideration received and the cost basis of the crypto assets sold or exchanged. The Company maintains custody of its crypto assets with Anchorage Digital, which also serves as the Company’s principal market and brokerage for crypto asset transactions.

The Company’s crypto asset holdings as of June 30, 2026 were as follows:

The following table summarizes the activity in the Company’s crypto assets from the Closing Date through June 30, 2026:

For the three and six months ended June 30, 2026, the Company recognized realized losses of $74,611 on dispositions of crypto assets and unrealized losses of $45 from changes in fair value.