Fair Value Measurements
The Company’s financial assets are summarized below as of December 31, 2025 and 2024, with fair values shown
according to the fair value hierarchy:
(in thousands)
Carrying
Value
Quoted Prices
Level 1
Significant Other
Observable
Inputs
Level 2
Significant
Unobservable
Inputs
Level 3
As of December 31, 2025
Bitcoin
$149,164
$149,164
$
$
Ether
5,633
5,633
Solana
1,552
1,552
Other investments (1)
700
Equity security
244
244
Other digital assets
98
98
Money market funds
7
7
Total
$157,398
As of December 31, 2024
Bitcoin
$181,238
$181,238
$
$
Treasury bills
31,162
31,162
Money market funds
25,514
25,514
Ether
8,847
8,847
Solana
4,628
4,628
Other digital assets
1,646
1,646
Other investment (1)
100
Total
$253,135
(1)These investments are recorded at cost.
The Company invests in held to maturity treasury bills. As of December 31, 2025, the Company held no treasury bills. As
of December 31, 2024, the Company held treasury bills with a maturity of greater than three months in other current assets
in the amount of $30.5 million, and the Company held treasury bills with a maturity of less than three months in cash and
cash equivalents in the amount of $0.7 million. The discount rates ranged from 1.1% to 2.4% as of December 31, 2024.
Assets and Liabilities Not Measured and Recorded at Fair Value
The Company’s financial instruments, including USDC, are carried at cost, which approximates their fair value. If these
financial instruments were recorded at fair value, they would be based on Level 1 inputs. The Company also holds notes
receivable that are recorded at amortized costs which approximates their fair value. The fair value of these instruments is
not readily determinable due to their non-marketable nature and is therefore not included in the fair value hierarchy.

Historical Timeline

Fiscal YearFiled
2025Mar 11, 2026Showing above
2024Mar 6, 2025

About Fair Value Disclosures

Fair value disclosures classify all assets and liabilities measured at fair value into a three-level hierarchy: Level 1 (quoted market prices), Level 2 (observable inputs like yield curves), and Level 3 (unobservable inputs requiring management estimates). The proportion of Level 3 assets directly reflects how much of the balance sheet depends on internal models rather than market evidence.

Key signals: a growing Level 3 balance relative to total fair-value assets increases valuation uncertainty and earnings volatility risk. Watch for transfers between levels — assets moving from Level 2 to Level 3 often signal deteriorating market liquidity. Unrealized gains and losses on Level 3 positions flow through earnings or other comprehensive income, so large swings deserve scrutiny. For financial institutions, examine the sensitivity disclosures that show how Level 3 valuations change under alternative assumptions. Compare the fair value of debt against its carrying amount to gauge hidden leverage.