v3.26.3
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 6 Months Ended
Jun. 30, 2026
Accounting Policies [Abstract]  
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis
The following table summarizes the Company’s assets and liabilities that are subject to fair value measurement on a recurring basis and the level of inputs used for such measurement:
As of June 30, 2026
Asset:Level 1Level 2Level 3Total
Digital Assets Receivable$— $725,752 $— $725,752 
Intangible Digital Assets12,817,725 — — 12,817,725 
Total$12,817,725 $725,752 $— $13,543,477 

During the six months ended June 30, 2026 and 2025, there were no transfers between Level 1, Level 2, and Level 3.
As of December 31, 2025
Asset:
Level 1Level 2Level 3Total
Intangible Digital Assets$91,701,203 $— $— $91,701,203 
Total$91,701,203 $— $— $91,701,203 
During the years ended December 31, 2025 and 2024, there were no transfers between Level 1, Level 2, and Level 3.
Schedule of Concentration of Risk
Concentration of Revenues - Heritage Distilling SegmentThree Months Ended June 30,Six Months Ended June 30,
2026202520262025
Customer A39 %37 %50 %28 %
Customer B— %20 %— %22 %
Customer C
— %13 %— %14 %
Customer D
— %— %— %13 %
Customer E
25 %21 %18 %12 %
Customer F
11 %— %— %— %
75 %91 %68 %89 %
Schedule of Revenue Disaggregated by Sales
The following table presents revenue disaggregated by sales channel:
For the Three Months Ended
June 30,		For the Six Months Ended
June 30,
2026202520262025
Crypto and Related Revenue$553,681 $— $2,006,184 $— 
Direct to Consumer$70,343 $602,983 $122,378 $1,171,697 
Wholesale96,074 457,460 289,722 726,800 
Total Products Net Revenues166,417 1,060,443 412,100 1,898,497 
Spirits Services16,192 261,379 30,231 515,308 
Total Spirits Revenue from Contracts with Customers$182,609 $1,321,822 $442,331 $2,413,805 
Total Net Revenues$736,290 $1,321,822 $2,448,515 $2,413,805