NOTE 8 - DIGITAL ASSETS

The Company holds BTC, ETH, and SOL (both in scope of ASC 350-60), The following presents a summary of the Company’s digital asset holdings as of December 31, 2025, and activity for the year ended December 31, 2025. 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 December 31, 2025:

The following table presents a rollforward of the Company’s digital assets for the year ended December 31, 2025:

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 cryptocurrency of $226,753 is comprised of the earning on staked tokens of $2,333 and the change in fair value of $229,086.

The Company’s BTC, ETH, and SOL digital assets serve as collateral against the convertible note payable as discussed in Note 11, and pursuant to the note agreement any transactions regarding these assets must also be approved by the note holder. As of December 31, 2025, the fair value of the restricted digital assets was $2,255,558.