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Digital Assets (Fair Value) | 12 Months Ended
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Dec. 31, 2025
Digital Assets |
Digital Assets (Fair Value) | Note 4 – Digital Assets (Fair Value) The following tables present the Company’s digital assets held as of December 31, 2025 and 2024: Schedule of Crypto Assets Held
|  | As of December 31, |
|  | 2025 |  |  | 2024 |
Asset |  | Tokens |  |  | Cost |  |  | Fair Market Value |  |  | Tokens |  |  | Cost |  |  | Fair Market Value |
Ethereum (ETH) |  |  | 70,787 |  |  | $ | 215,218,888 |  |  | $ | 210,592,607 |  |  |  | 9,060 |  |  | $ | 12,958,468 |  |  | $ | 30,198,638 |
BNB Chain (BNB) |  |  | 167 |  |  |  | 162,148 |  |  |  | 168,644 |  |  |  | - |  |  |  | - |  |  |  | - |
Rocket Pool (RPL) |  |  | 640 |  |  |  | 6,774 |  |  |  | 3,001 |  |  |  | 599 |  |  |  | 6,715 |  |  |  | 6,779 |
Cosmos (ATOM) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 322,547 |  |  |  | 5,234,713 |  |  |  | 1,995,181 |
Solana (SOL) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 7,038 |  |  |  | 486,861 |  |  |  | 1,329,855 |
Avalanche (AVAX) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 19,085 |  |  |  | 1,168,537 |  |  |  | 678,454 |
Axie Infinity (AXS) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 83,546 |  |  |  | 2,065,637 |  |  |  | 517,820 |
NEAR Protocol (NEAR) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 86,650 |  |  |  | 199,237 |  |  |  | 424,934 |
Akash (AKT) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 142,090 |  |  |  | 127,448 |  |  |  | 396,659 |
Kusama (KSM) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 8,440 |  |  |  | 1,442,829 |  |  |  | 277,773 |
Kava (KAVA) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 372,126 |  |  |  | 1,104,360 |  |  |  | 164,889 |
Polkadot (DOT) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 9,904 |  |  |  | 147,699 |  |  |  | 65,701 |
Total |  |  |  |  |  | $ | 215,387,810 |  |  | $ | 210,764,252 |  |  |  |  |  |  | $ | 24,942,504 |  |  | $ | 36,056,683 |
| (1) | As of December 31, 2025, the Company’s ETH holdings included:
| (a) | Approximately 10,304 ETH staked to validator nodes with an approximate fair market value of $30,654,000, presented in Digital assets – staked; and
| (b) | Approximately 59,737 Aave aEthWETH tokens representing wrapped ETH deployed in DeFi protocols and serving as collateral for outstanding DeFi borrowings, with a fair market value of approximately $177,718,000. The underlying ETH remains recognized within Digital assets - DeFi at fair value on the balance sheet. Although the associated aEthWETH tokens reside in the Company’s wallets, they are subject to protocol-enforced restrictions while the related borrowing is outstanding.
As described in Note 3, the Company classifies its digital assets by operational use into three categories: Schedule of Digital Assets by Operational Use
Category |  | December 31, 2025 |  |  | December 31, 2024 |
Digital assets – treasury |  |  | 2,388,607 |  |  |  | 646,539 |
Digital assets – DeFi |  |  | 177,718,244 |  |  |  | - |
Digital assets – staked |  |  | 30,657,401 |  |  |  | 35,410,144 |
Total digital assets |  |  | 210,764,252 |  |  |  | 36,056,683 |
Category Descriptions
| ● | Digital assets – treasury represent unencumbered digital assets maintained for liquidity and general corporate purposes.
| ● | Digital assets – DeFi represent digital assets deployed in DeFi protocols, primarily Aave, for lending and liquidity provision. When ETH is deposited into Aave, the protocol issues an equivalent amount of Wrapped Aave ETH (“WAETH”) to the Company’s wallet. Management concluded under ASC 610-20 that these transactions do not constitute exchanges and that the underlying ETH remains recognized at fair value.
| ● | Digital assets – staked represent digital assets actively deployed in validator operations to earn staking rewards. These assets are subject to protocol lock-ups and governance risks.
Fair Value Measurement All categories of digital assets are valued using quoted prices in active markets for identical assets and are therefore classified as Level 1 within the fair-value hierarchy (see Note 6 – Fair Value of Financial Assets and Liabilities). Encumbrances arising from staking or DeFi deployments do not affect fair-value classification because such restrictions are entity-specific and do not influence observable market pricing. Unrealized gains and losses on digital assets represent the period-over-period change in the fair value of digital assets held by the Company and are recognized in earnings in the period in which the change occurs. Activity Rollforward The following table presents a roll forward of the Company’s digital assets activities for the years ended December 31, 2025 and 2024: Schedule of Crypto Assets Rollforward Activity
December 31, 2024 - Fair Market Value |  | $ | 36,056,683 |
Additions and purchases of digital assets |  |  | 201,348,417 |
Digital asset rewards earned from blockchain infrastructure and DeFi operations |  |  | 16,479,644 |
Sales of digital assets |  |  | (4,362,106 | )
Digital asset payments |  |  | (14,299,606 | )
Dividends distributions paid in ETH |  |  | (548,720 | )
Digital asset fees |  |  | (12,284 | )
Realized gains on sale of digital assets |  |  | 612,975 |
Realized losses on sale of digital assets |  |  | (8,797,444 | )
Unrealized gain (loss) on digital assets |  |  | (15,713,307 | )
December 31, 2025 - Fair Market Value |  | $ | 210,764,252 |
BTCS Inc. NOTES TO FINANCIAL STATEMENTS

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