NOTE 7 - DIGITAL ASSETS

The Company holds BTC, ETH, and SOL (all in scope of ASC 350-60), The following presents a summary of the Company’s digital asset holdings as of June 30, 2026, and activity for the six months ended June 30, 2026. For detailed accounting policies related to digital assets, refer to Note 2.

Crypto assets within the scope of ASC 350-60:

The following table presents the Company’s significant crypto assets holdings as of June 30, 2026:

The following table presents a roll-forward of the Company’s Digital Assets for the six months ended June 30, 2026:

The Company’s staked token are held under native staking and are maintained in the original token balances. The staked token are not restricted and can be unstaked by the Company at any time.

The net loss on change in fair value of Digital Assets of $954,842 is comprised of the earning on staked tokens of $38,113 and the change in fair value of $(992,955).

The Company’s BTC, ETH, and SOL Digital Assets serve as collateral against the Senior Secured Convertible Notes as discussed in Note 10, and pursuant to the note agreement any transactions regarding these assets must also be approved by the note holder. As of June 30, 2026, the fair value of the restricted Digital Assets was $1,329,757.