| SCHEDULE OF DIGITAL ASSETS |
The
following table presents the Company’s Digital Asset holdings as of June 30, 2026:
SCHEDULE
OF DIGITAL ASSETS
| | |
Quantity | | |
Cost
Basis | | |
Fair
Value | |
| Bitcoin | |
| 67.58 | | |
$ | 6,247,014 | | |
$ | 3,957,453 | |
| USDC | |
| 57,930 | | |
| 57,930 | | |
| 57,930 | |
| USDT | |
| 997 | | |
| 997 | | |
| 997 | |
| Total digital assets
held as of June 30, 2026 | |
| | | |
$ | 6,305,941 | | |
$ | 4,016,380 | |
|
| SCHEDULE OF DIGITAL ASSETS ACTIVITY |
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:
SCHEDULE
OF DIGITAL ASSETS ACTIVITY
| | |
Fair
Value | |
| Balance as of December 31, 2025 | |
$ | 5,464,011 | |
| Beginning balance, fair value | |
$ | 5,464,011 | |
| Cumulative effect adjustment upon adoption
of ASU 2023-08 | |
| | |
| Revenue recognized from Bitcoin mined (14.70
Bitcoin) | |
| 1,112,071 | |
| Digital assets collected from membership
revenue | |
| 53,658 | |
| Digital assets collected for deferred coffee
sales | |
| 5,607 | |
| Purchase of digital assets | |
| 368,072 | |
| Proceeds from sale of fixed assets | |
| 2,916 | |
| Proceeds from sale of digital assets | |
| (942,446 | ) |
| Operating expenses paid with digital assets | |
| (209,801 | ) |
| Dividends paid via digital assets | |
| (82,920 | ) |
| Realized gain (loss) on digital assets | |
| (56,392 | ) |
| Change in fair value
of digital assets | |
| (1,698,396 | ) |
| Balance as of June
30, 2026 | |
$ | 4,016,380 | |
| Ending balance, fair
value | |
$ | 4,016,380 | |
The
following table presents a roll-forward of total digital assets for the six months ended June 30, 2025, based on the fair value model
under ASU 2023-08:
| | |
Fair
Value | |
| Balance as of December 31, 2024 | |
$ | 1,127,891 | |
| Beginning balance, fair value | |
$ | 1,127,891 | |
| Cumulative effect adjustment upon adoption
of ASU 2023-08 | |
| 148,346 | |
| Revenue recognized from Bitcoin mined (17.33
Bitcoin) | |
| 1,692,175 | |
| Digital assets collected from membership
revenue | |
| 643,731 | |
| Digital assets received from sale of fixed
assets | |
| 123,064 | |
| Purchase of digital assets | |
| 4,517,592 | |
| Proceeds from sale of digital assets | |
| (4,601,110 | ) |
| Operating expenses paid with digital assets | |
| (1,008,392 | ) |
| Dividends paid via digital assets | |
| (81,486 | ) |
| Realized gain (loss) on digital assets | |
| 119,743 | |
| Change in fair value
of digital assets | |
| 179,258 | |
| Balance as of June
30, 2025 | |
$ | 2,860,812 | |
| Ending balance, fair
value | |
$ | 2,860,812 | |
|