LEASES

9 Months Ended

Sep. 30, 2026

11. LEASES

As of September 30, 2026, the Company had operating leases for its New York offices. The remaining lease term is 2.32 years. The Company’s lease agreements do not contain any material residual value guarantees or material restrictive covenants. As of September 30, 2026, the weighted average remaining lease term was 2.32 years and the weighted average discount rate was 5%.

The following table presents the operating lease related assets and liabilities recorded on the Company’s consolidated balance sheet.

	September 30, 2026		December 31, 2025
	US$		US$
Right-of-use assets		768,386		989,530
Impairment of right-of-use assets		—		—
Right-of-use assets, net		768,386		989,530

Operating lease liabilities – current		352,906		270,497
Operating lease liabilities – non-current		513,251		780,603
Total operating lease liabilities		866,157		1,051,100

CHAINCE DIGITAL HOLDINGS INC.

(FORMERLY KNOWN AS MERCURITY FINTECH HOLDING INC.)

NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)

(In U.S. dollars, except for number of shares and per share data)

The following table presents the components of the Company’s office lease expense for the three and nine months ended September 30, 2026 and 2025, which are included in general and administrative expenses on the consolidated statements of operations:

SCHEDULE OF OFFICE LEASE EXPENSE


	For the three months ended September 30,				For the nine months ended September 30,
	2026		2025		2026		2025
Operating lease cost		72,750		80,644		258,969		244,646
Variable lease cost		—		—		—		—
Operating lease expense		72,750		80,644		258,969		244,646
Short-term lease rent expense		—		—		66,546		4,357
Total lease expense	$	72,750	$	80,644	$	325,515	$	249,003

The following table summarizes the maturity of operating lease liabilities as of September 30, 2026:

	US$
2026		95,472
2027		390,640
2028		400,406
2029		33,435
Total		919,953
Less: imputed interest		(53,796	)
Present value of lease liabilities		866,157