Note 8     DIGITAL ASSETS

In January 2026, the Company began investing in digital assets as part of its corporate treasury strategy, allocating an aggregate of $2 million of corporate funds to acquire approximately 23.53 Bitcoin at an average purchase price of approximately $84,998. The Company intends to continue this treasury strategy, with an emphasis on Bitcoin for now, for the foreseeable future.

In accordance with ASU 2023-08, Intangibles- Goodwill and Other- Crypto Assets, and ASC 820, these digital assets are classified as non-current assets on the unaudited condensed consolidated balance sheets and measured at fair value using Level 1 inputs based on unadjusted quoted prices from the Coinbase exchange.

As of June 30, 2026, the Company held approximately 23.53 Bitcoin with a cost basis of $2 million and a fair value of $1,377,574. For the three and six months ended June 30, 2026, the Company recognized an unrealized loss of $394,587. and $622,426 respectively, from changes in the fair value of its digital assets, which is included within other income (expense), net, in the unaudited condensed consolidated statements of operations.