NOTE 5 – INVESTMENTS

All highly liquid investments with original maturities of three months or less, including money market funds, certificates of deposit, and U.S. Treasury bills purchased three months or less from maturity, are considered cash equivalents.

As of January 1, 2025, the Company held investments in U.S. Treasury bills, which were purchased in September 2024 and matured in March 2025. These investments were classified as “held-to-maturity” and were recorded at amortized cost. Upon maturity of these investments, the Company recognized a realized gain $104,816 for the six months ended June 30, 2025.

There were no amounts classified as “held-to-maturity” investments as of December 31, 2025.

In January 2026, the Company purchased investments in U.S. Treasury bills, which matured in April 2026. These investments were classified as “held-to-maturity” and were recorded at amortized cost. The Company recognized income related to these investments of $1,141 and $11,534 for the three and six months ended June 30, 2026.

As of June 30, 2026, the Company held investments in U.S. Treasury bills, which were purchased in April 2026 and will mature in October 2026. During the three and six months ended June 30, 2026, the Company recognized $10,604 of interest income related to these investments. These investments were classified as “held-to-maturity” and were recorded at amortized cost of $1,287,974 in the accompanying condensed balance sheet. The aggregate fair value of these investments as of June 30, 2026 was as follows: