NOTE 4. Yield Income

In September 2025, the Company entered into a Master Participation Agreement (“MPA”) with Regnum Aurum Acquisition Corp. (“RAAC”), pursuant to which the Company deploys tokenized gold-backed digital assets to support the issuance of stablecoins and related decentralized finance (“DeFi”) yield-generating activities. Under the MPA, the Company participates in the deployment of digital assets within the RAAC ecosystem and is entitled to a contractually specified share of the net yield generated.

For the three and six months ended June 30, 2026, the Company recognized yield income of $150,401 and $425,112, respectively, under the MPA.

Yield income is settled in both cash and amounts retained within the RAAC ecosystem. Amounts earned but not yet received are recorded as other receivables in the accompanying condensed consolidated balance sheets. As of June 30, 2026 and December 31, 2025, the receivable related to the MPA was $228,718 and $0, respectively.

The Company presents yield income as other income in the accompanying condensed consolidated statements of operations because it is generated from the Company’s contractual participation in yield-generating activities and is not derived from contracts with customers within the scope of ASC Topic 606, Revenue from Contracts with Customers. Yield income is recognized when earned based on the terms of the MPA and the Company’s contractual right to receive its share of the net yield generated.