DIGITAL ASSETS

3 Months Ended

Mar. 31, 2026

Intangible Asset, Goodwill and Other [Abstract]

DIGITAL ASSETS

5. DIGITAL ASSETS

Digital assets consist of the following at March 31, 2026:

	March 31, 2026
	Quantity		Fair Value (USD)
Worldcoin (WLD) – Level 1		277,222,975	$	76,527,378
Ethereum (ETH) – Level 1		11,068		23,285,383
Stablecoins (USDC, USDT) – Level 1		75,497,129		75,497,129
Total digital assets, at fair value			$	175,309,890

Digital assets consist of the following at December 31, 2025:

	December 31, 2025
	Quantity		Fair Value (USD)
Worldcoin (WLD) – Level 1		277,222,975	$	133,080,890
Ethereum (ETH) – Level 1		11,068		32,838,381
Stablecoins (USDC, USDT) – Level 1		9,982,374		9,982,374
Total digital assets, at fair value			$	175,901,645

The Company’s digital assets are held with third-party custodians and institutional trading counterparties. These arrangements expose the Company to counterparty, concentration, and safeguarding risks, including technological, operational, and cybersecurity risks. The Company does not hold digital assets on behalf of third parties.

The changes in the carrying amount of digital assets for the period from January 1, 2026 through March 31, 2026 consisted of the following:

For the three months ended March 31, 2026
Beginning balance, December 31, 2025	$	175,901,645
Purchases of digital assets		65,910,119
Realized/unrealized gains (losses)		(66,501,874	)
Sales of digital assets		-
	$	175,309,890

The following table presents the Company’s digital asset holdings by token, including cost basis, fair value, and unrealized gains (losses) as of March 31, 2026:

	Cost Basis		Fair Value		Unrealized Gain (Loss)
Token:
WLD	$	320,719,180	$	76,527,378	$	(244,191,802	)
ETH		22,922,752		23,285,383		362,631
USDC / USDT		75,497,129		75,497,129		-
Total		419,139,061		175,309,890		(243,829,171	)

Unrealized gains (losses) represent the difference between the original cost basis and the fair value of each token as of the balance sheet date, based on the closing market price of each respective digital asset.

EIGHTCO HOLDINGS INC.

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(Unaudited)