5. Digital Assets	6 Months Ended
Jun. 30, 2026
Notes
5. Digital Assets	5. Digital Assets The Company maintains digital asset treasury holdings consisting primarily of Dogecoin Cash ($DOG) tokens obtained through strategic corporate transactions. Digital Asset Strategy The Company holds digital assets consisting primarily of Dogecoin Cash ($DOG) tokens that were acquired through strategic corporate transactions with affiliated entities and third parties. Certain digital assets are held through the Company’s wholly owned subsidiaries Meme Coins, Inc. and Dogecoin Treasury, Inc., which were formed to hold and manage digital asset investments and treasury activities. Digital assets may represent a potential component of the Company’s broader technology and blockchain-related initiatives. The Company does not currently operate a digital asset trading business and does not actively engage in the purchase or sale of digital assets for speculative trading purposes. Accounting for Digital Assets The Company accounts for its digital asset holdings as indefinite-lived intangible assets in accordance with ASC 350, Intangibles—Goodwill and Other. Accordingly, the DOG tokens were initially recorded at cost based on the fair value of consideration transferred in connection with the acquisition of DogeSPAC LLC. These assets are not remeasured upward for increases in market value but are evaluated for impairment if events or changes in circumstances indicate that the carrying amount may not be recoverable. Digital Asset Holdings As of June 30, 2026 and December 31, 2025, the Company held approximately 8,020,000,000 DOG tokens through its subsidiaries DogeSPAC LLC, Meme Coins, Inc., and Dogecoin Treasury, Inc. These digital assets are recorded at historical cost in accordance with the Company’s accounting policy described above and are subject to impairment if events or changes in circumstances indicate that the carrying value may not be recoverable. The Company believes that digital assets obtained through strategic corporate transactions may provide long-term strategic optionality in connection with the Company’s technology and blockchain-related initiatives. Management will continue to monitor market developments and evaluate potential impairment or revaluation in future periods as necessary. On May 22, 2025 the Company entered into an agreement with Bots, Inc to purchase 420,000,000 million Dogecoin Cash tokens in exchange for 4,200,000 shares of the Company’s common stock. This acquisition was valued at $4,200 and the shares were issued to Bots, Inc on June 12, 2025. On June 25, 2025, Meme Coins Inc., a 100% controlled subsidiary of Dogecoin Cash, Inc. entered into a definitive Digital Asset Purchase Agreement with Tipestry, Inc., a Delaware corporation. Pursuant to the agreement, Meme Coins agreed to acquire 3,000,000,000 Dogecoin Cash tokens (crypto symbol: DOG) in exchange for 375,000 shares of Meme Coins Inc.’s preferred stock. The preferred shares entitle the holder to one vote per share and are non-convertible unless authorized by the board of directors and approved by a majority of the outstanding Class A Preferred shareholders. The par value of the preferred stock is $20 therefore the cost of the acquired Dogecoin cash tokens were valued at $7,500,000. Due to the same factors of instability in the coin, the value of the coins were discounted by 95% to the lowest closing value of the coin from the acquisition to the end of the June 30th quarter which was $0.002801, which calculated to an impairment of the investment in the coins in the amount of $7,079,850 as reported in the statement of operations for the year ended December 31, 2025 attributable 100% to the non-controlling interest in Meme Coins Inc. On October 29, 2025, Meme Coins Inc., a 100% controlled subsidiary of Dogecoin Cash, Inc. entered into a definitive Digital Asset Purchase Agreement with Tipestry, Inc., a Delaware corporation. Pursuant to the agreement, Meme Coins agreed to acquire 4,000,000,000 Dogecoin Cash tokens (crypto symbol: DOG) in exchange for 125,000 shares of Meme Coins Inc.’s preferred stock. The preferred shares entitle the holder to one vote per share and are non-convertible unless authorized by the board of directors and approved by a majority of the outstanding Class A Preferred shareholders. The par value of the preferred stock is $20 therefore the cost of the acquired Dogecoin cash tokens were valued at $2,500,000. Due to the same factors of instability in the coin, the value of the coins were discounted by 95% to the closing value of the coin at acquisition which was $0.0006398, which calculated to an impairment of the investment in the coins in the amount of $2,372,040 which is reported in the statement of operations for the year ended December 31, 2025 attributable 100% to the non-controlling interest in Meme Coins Inc.

5. Digital Assets

6 Months Ended

Jun. 30, 2026

5. Digital Assets

The Company maintains digital asset treasury holdings consisting primarily of Dogecoin Cash ($DOG) tokens obtained through strategic corporate transactions.

Digital Asset Strategy

The Company holds digital assets consisting primarily of Dogecoin Cash ($DOG) tokens that were acquired through strategic corporate transactions with affiliated entities and third parties. Certain digital assets are held through the Company’s wholly owned subsidiaries Meme Coins, Inc. and Dogecoin Treasury, Inc., which were formed to hold and manage digital asset investments and treasury activities.

Digital assets may represent a potential component of the Company’s broader technology and blockchain-related initiatives.

The Company does not currently operate a digital asset trading business and does not actively engage in the purchase or sale of digital assets for speculative trading purposes.

Accounting for Digital Assets

The Company accounts for its digital asset holdings as indefinite-lived intangible assets in accordance with ASC 350, Intangibles—Goodwill and Other.

Accordingly, the DOG tokens were initially recorded at cost based on the fair value of consideration transferred in connection with the acquisition of DogeSPAC LLC. These assets are not remeasured upward for increases in market value but are evaluated for impairment if events or changes in circumstances indicate that the carrying amount may not be recoverable.

Digital Asset Holdings

As of June 30, 2026 and December 31, 2025, the Company held approximately 8,020,000,000 DOG tokens through its subsidiaries DogeSPAC LLC, Meme Coins, Inc., and Dogecoin Treasury, Inc.

These digital assets are recorded at historical cost in accordance with the Company’s accounting policy described above and are subject to impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.

The Company believes that digital assets obtained through strategic corporate transactions may provide long-term strategic optionality in connection with the Company’s technology and blockchain-related initiatives.

Management will continue to monitor market developments and evaluate potential impairment or revaluation in future periods as necessary.

On May 22, 2025 the Company entered into an agreement with Bots, Inc to purchase 420,000,000 million Dogecoin Cash tokens in exchange for 4,200,000 shares of the Company’s common stock. This acquisition was valued at $4,200 and the shares were issued to Bots, Inc on June 12, 2025.

On June 25, 2025, Meme Coins Inc., a 100% controlled subsidiary of Dogecoin Cash, Inc. entered into a definitive Digital Asset Purchase Agreement with Tipestry, Inc., a Delaware corporation. Pursuant to the agreement, Meme Coins agreed to acquire 3,000,000,000 Dogecoin Cash tokens (crypto symbol: DOG) in exchange for 375,000 shares of Meme Coins Inc.’s preferred stock. The preferred shares entitle the holder to one vote per share and are non-convertible unless authorized by the board of directors and approved by a majority of the outstanding Class A Preferred shareholders. The par value of the preferred stock is $20 therefore the cost of the acquired Dogecoin cash tokens were valued at $7,500,000. Due to the same factors of instability in the coin, the value of the coins were discounted by 95% to the lowest closing value of the coin from the acquisition to the end of the June 30th quarter which was $0.002801, which calculated to an impairment of the investment in the coins in the amount of $7,079,850 as reported in the statement

of operations for the year ended December 31, 2025 attributable 100% to the non-controlling interest in Meme Coins Inc.

On October 29, 2025, Meme Coins Inc., a 100% controlled subsidiary of Dogecoin Cash, Inc. entered into a definitive Digital Asset Purchase Agreement with Tipestry, Inc., a Delaware corporation. Pursuant to the agreement, Meme Coins agreed to acquire 4,000,000,000 Dogecoin Cash tokens (crypto symbol: DOG) in exchange for 125,000 shares of Meme Coins Inc.’s preferred stock. The preferred shares entitle the holder to one vote per share and are non-convertible unless authorized by the board of directors and approved by a majority of the outstanding Class A Preferred shareholders. The par value of the preferred stock is $20 therefore the cost of the acquired Dogecoin cash tokens were valued at $2,500,000. Due to the same factors of instability in the coin, the value of the coins were discounted by 95% to the closing value of the coin at acquisition which was $0.0006398, which calculated to an impairment of the investment in the coins in the amount of $2,372,040 which is reported in the statement of operations for the year ended December 31, 2025 attributable 100% to the non-controlling interest in Meme Coins Inc.