Digital currency consists of Bitcoin and is measured at fair value using a quoted price in an active market at the reporting date. Revaluation changes are recognized in other comprehensive income to the extent required by the IAS 38 revaluation model, with any applicable reversals of prior decreases recognized in profit or loss.

Schedule of digital currency held

During the three and nine months ended June 30, 2026, the Company recognized realized losses on dispositions of digital currency of $1,189,073 and $1,422,737, respectively, and revaluation gains in other comprehensive income of $1,220,259 and $348,928, respectively. The digital-currency balance decreased from $3,916,235 at March 31, 2026 because dispositions exceeded additions and mining receipts retained during the three-month period.

At June 30, 2026, digital currency with a fair value of $1,518,921, representing approximately 25.31 BTC, was held in an account administered by Luxor. The Company retained beneficial ownership and could withdraw or use the Bitcoin without contractual restriction. The balance was not pledged or held in escrow.

Schedule of digital currency with BTC