v3.26.1
Fair Value Measurements (Tables)
 6 Months Ended
Jun. 30, 2026
Fair Value Disclosures [Abstract]  
Schedule of Fair Value of Assets and Liabilities Valued on Recurring Basis

The following tables present the Company’s assets and liabilities that are measured at fair value on a recurring basis and the Company’s estimated level within the fair value hierarchy of those assets As of June 30, 2026 and December 31, 2025. Private equity investments accounted for under the ASC 321 measurement alternative are not measured at fair value on a recurring basis and are presented separately below.

 

   Fair Value Measured at June 30, 2026 
   Balance at June 30,   Quoted prices in active markets   Significant other observable inputs   Significant unobservable inputs 
   2026   (Level 1)   (Level 2)   (Level 3) 
Assets                
Digital assets measured at fair value  $80,511,222   $80,511,222   $-   $- 
Total assets  $80,511,222   $80,511,222   $-   $- 

 

   Fair Value Measured at December 31, 2025 
   Balance at December 31,   Quoted prices in active markets   Significant other observable inputs   Significant unobservable inputs 
   2025   (Level 1)   (Level 2)   (Level 3) 
Assets                
Digital assets measured at fair value  $210,764,252   $210,764,252   $-   $- 
Total assets  $210,764,252   $210,764,252   $-   $- 
Liabilities                    
Warrant liabilities  $-*  $-   $-   $- 

 

*Amount presented rounds to zero.
Schedule of Changes in Fair Value and Other Adjustments of Warrants

The following table summarizes changes in the carrying amount of private equity investments accounted for under the ASC 321 measurement alternative for the six months ended June 30, 2026 and the year ended December 31, 2025:

 

  

For the Six Months Ended

June 30, 2026

  

Year Ended

December 31, 2025

 
Beginning balance  $600,000    100,000 
Purchases   -    500,000 
Upward adjustments from observable price changes   -    - 
Impairments and downward adjustments   -    - 
Ending balance  $600,000   $600,000