Annual report [Section 13 and 15(d), not S-K Item 405]

Revenue recognition

v3.26.1
Revenue recognition
12 Months Ended
Dec. 31, 2025
Revenue from Contract with Customer [Abstract]  
Revenue recognition

NOTE 2Revenue recognition

 

The Company recognizes revenue primarily from the trading commissions for its DNA X trading platform. The Company’s contracts for its services include only one performance obligation, namely the completion of a trade. A performance obligation is a promise in a contract to transfer a distinct good or service to the customer and is defined as the unit of account for revenue recognition under ASC 606.

 

 

Net revenue for an individual transaction is recognized when the trade is completed and the DNA X LLC receives the commission. The DNA X LLC trading platform is accounted for as an equity investment and revenue from the trading platform is recorded net of the trading platform expenses as net investment income (loss) which is included in other income (expense) in the statement of operations.

 

Disaggregation of net revenues

 

The Company only had revenue from continuing operations for commission revenue.

 

Contract costs

 

Applying the practical expedient, the Company recognizes the incremental costs of obtaining contracts as an expense when incurred when the amortization period of the assets that otherwise would have been recognized is one year or less. These costs are included in sales and marketing expenses.