| Schedule of Fair Value Hierarchy Financial Assets and Liabilities Accounted for at Fair Value |
The following tables present the Company's assets and liabilities measured at fair value on a recurring basis, by level within the fair value hierarchy:
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Assets Measured at Fair Value at September 30, 2026 | | Level 1 | | Level 2 | | Level 3 | | Netting and Collateral | | Total | | Digital assets | $ | 82,749,435 | | | $ | — | | | $ | — | | | $ | — | | | $ | 82,749,435 | | | Money market account | 1,114,511 | | | — | | | — | | | — | | | 1,114,511 | | | Derivative assets and digital assets receivable, net | 233,380 | | | 1,643,024 | | | — | | | — | | | 1,876,404 | | | Total | $ | 84,097,326 | | | $ | 1,643,024 | | | $ | — | | | $ | — | | | $ | 85,740,350 | | | | | | | | | | | | | Assets Measured at Fair Value as of December 31, 2025 | | Level 1 | | Level 2 | | Level 3 | | Netting and Collateral | | Total | | Digital assets | $ | 86,637,784 | | | $ | — | | | $ | — | | | $ | — | | | $ | 86,637,784 | | | Money market account | 3,337,342 | | | — | | | — | | | — | | | 3,337,342 | | | Derivative assets and digital assets receivable, net | 2,348,695 | | | 61,348 | | | — | | | — | | | 2,410,043 | | | Total | $ | 92,323,821 | | | $ | 61,348 | | | $ | — | | | $ | — | | | $ | 92,385,169 | | | | | | | | | | | | | Liabilities Measured at Fair Value as of September 30, 2026 | | Level 1 | | Level 2 | | Level 3 | | Netting and Collateral | | Total | | Derivative liabilities | $ | — | | | $ | 5,534,942 | | | $ | — | | | $ | — | | | $ | 5,534,942 | | | Total | $ | — | | | $ | 5,534,942 | | | $ | — | | | $ | — | | | $ | 5,534,942 | | | | | | | | | | | | | Liabilities Measured at Fair Value as of December 31, 2025 | | Level 1 | | Level 2 | | Level 3 | | Netting and Collateral | | Total | | Derivative liabilities | $ | — | | | $ | 509,022 | | | $ | — | | | $ | — | | | $ | 509,022 | | | Total | $ | — | | | $ | 509,022 | | | $ | — | | | $ | — | | | $ | 509,022 | |
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