v3.26.1
DIGITAL ASSETS
6 Months Ended
Jun. 30, 2026
Intangible Asset, Goodwill and Other [Abstract]  
DIGITAL ASSETS

9. DIGITAL ASSETS

 

Digital assets consist of the following:

 

  

June 30,

2026

  

December 31,

2025

 
   US$   US$ 
Filecoin   70,067    122,638 
Bitcoin   593,126    875,250 
Solana   75,460    124,740 
Total digital assets  $738,653   $1,122,628 

 

The following table presents the quantity of each type of digital asset held by the Company and the corresponding market value used to determine the fair value of such digital assets as of June 30, 2026 and December 31, 2025. The quantities and market values presented below are based on the digital assets held by the Company as of the respective reporting dates.

 

     

As of June 30, 2026

  

As of December 31, 2025

 
  

Custodial

platforms

 

Quantity held

  

Cost basis

    Fair value   

Quantity held

  

Cost basis

    Fair value 
Filecoin   BitGo   0.979    1       1     0.979    1       1 
Filecoin   Coinbase   97858.35132    205,731       70,066     94810.22031    202,875       122,637 
Bitcoin   BitGo   10.00994    1,216,774           593,126     10.00994    1,216,774       875,250 
Solana   BitGo   1000.0004711    125,828       75,460     1000.0004711    125,828       124,740 
Total digital assets           $1,548,334     $ 738,653         $1,545,478     $ 1,122,628 

 

The Company determines the fair value of its digital assets based on the quantities held and quoted market prices reported by the custodial platforms on which the respective digital assets are held, including BitGo and Coinbase, as of each reporting date. The fair value of each digital asset is determined by multiplying the quantity held by the applicable quoted market price reported by the respective custodial platform.

 

For digital assets received by the Company, the initial cost basis is determined based on the quoted market price reported by the applicable custodial platform on the date the digital asset is received. Subsequent to initial recognition, digital assets are remeasured at fair value at each reporting date, with changes in fair value recognized in earnings.

 

The movement of the digital assets for the three and six months ended June 30, 2026 and 2025 is as follows:

 

   2026   2025    2026   2025 
  

For the three months ended

June 30,

  

For the six months ended

June 30,

 
   2026   2025    2026   2025 
Beginning balance   843,968    88,039    1,122,628    156,623 
Received   2,968        2,968    9 
Gain/loss on market price changes   (108,283)   (13,830)   (386,944)   (82,423)
Others           1     
Ending balance  $738,653   $74,209   $738,653   $74,209