The accompanying unaudited condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) for interim financial information, the instructions to Form 10-Q and the rules and regulations of the SEC. Accordingly, since they are interim statements, the accompanying unaudited condensed financial statements do not include all of the information and notes required by GAAP for annual financial statements, but in the opinion of the Company’s management, reflect all adjustments consisting of normal, recurring adjustments, that are necessary for a fair presentation of the financial position, results of operations and cash flows for the interim periods presented. Interim results for the three and six months ended June 30, 2026 are not necessarily indicative of results for the full year ending December 31, 2026. The unaudited condensed financial statements and notes should be read in conjunction with the financial statements and notes for the year ended December 31, 2025.

During the second quarter of 2026, the Company identified errors in the presentation of certain DeFi transactions in its previously issued statements of cash flows. Specifically, certain DeFi borrowing proceeds received in USD-pegged stablecoins, repayments settled through digital assets or stablecoins, and related deemed digital-asset purchase or sale activity were included on the face of the statements of cash flows as cash investing or financing activities even though the transactions did not involve cash or cash equivalents. Certain of these transactions were also disclosed as supplemental noncash investing and financing activities. The Company corrected the presentation by removing the applicable noncash amounts from the face of the statements of cash flows and presenting them as supplemental noncash investing and financing activities, as applicable.

The Company evaluated the errors under SAB Topic 1.M and SAB Topic 1.N and concluded that they were not material to the previously issued financial statements taken as a whole. The revisions have no effect on net income or loss, earnings per share, total assets, total liabilities, stockholders’ equity, net change in cash, or ending cash. The comparative statement of cash flows for the six months ended June 30, 2025 has been revised accordingly. Other affected prior-period statements of cash flows will be revised when those periods are next presented.

Effect of the revision on the statement of cash flows for the six months ended June 30, 2025, as previously filed:

Correction of Immaterial Error in the Previously Issued Quarter Ended March 31, 2026.

As previously reported, the Company’s statement of cash flows for the three months ended March 31, 2026 included $18,221,577 of proceeds from sale of productive digital assets and net cash provided by investing activities, and $500,000 of proceeds from DeFi borrowing, $(18,221,577) of payments on DeFi borrowing, and net cash used in financing activities of $(17,721,577), each of which reflected the same DeFi presentation error described above. As revised, these amounts are presented as noncash investing and financing activity, and net cash provided by investing activities and net cash used in financing activities for that period are each $0. This correction has no effect on net decrease in cash or cash at the end of the period for the quarter ended March 31, 2026. The Company evaluated this error under SAB Topic 1.M and SAB Topic 1.N and concluded it was not material to the financial statements for the three months ended March 31, 2026, taken as a whole. Accordingly, the Company is not amending its Form 10-Q for the quarter ended March 31, 2026.

Effect of the revision on the Statement of Cash Flows for the three months ended March 31, 2026, as previously filed:

SCF line item	As previously reported			Adjustment			As revised
Stablecoins	$	920,156		$	500,000		$	1,420,156
Net cash provided by (used in) operating activities		(1,741,764	)		500,000			(1,241,764	)
Sale of productive digital assets		18,221,577			(18,221,577	)		-
Net cash provided by investing activities		18,221,577			(18,221,577	)		-
Proceeds from DeFi borrowing		500,000			(500,000	)		-
Payments on DeFi borrowing		(18,221,577	)		18,221,577			-
Net cash used in financing activities		(17,721,577	)		17,721,577			-
Net decrease in cash		(1,241,764	)		-			(1,241,764	)
Cash, end of period		284,631			-			284,631

The revision tables above show the affected SCF lines and section subtotals (as previously reported, adjustment and as revised) for the six-month 2025 comparative and for the three months ended March 31, 2026.

Certain prior period amounts have been reclassified to conform to the current period presentation in the unaudited condensed financial statements and accompanying notes. These reclassifications did not have a material impact on the Company’s financial position, results of operations, or cash flows.