Arizona Tribune - BCII Receives Very Favorable Accounting Treatment Opinion for Its Coupon Token Program

Joseph M. Salvani, CEO of BCII Enterprises Inc., stated:

"We are very excited to have received a very favorable accounting opinion on our patent-pending Coupon Token platform. CFO Squad Inc., a company with vast expertise in financial statement preparation for numerous public companies, has rendered this opinion for BCII's use, and it will be a powerful tool as we market the Coupon Token platform to U.S. publicly traded corporations.

This opinion confirms explicitly that Coupon Token falls under the recent 2023 FASB guidance whereby crypto assets are carried at market value at the end of each financial reporting period and are presented separately from other assets. In Coupon Token's case, they would be classified in the current assets section. I believe this makes Coupon Token a near-cash asset for corporations.

This enables a corporation to turn a discount on future sales of products or services into a marketable asset that can dramatically increase its reported shareholder equity and positively impact its net income. This is a game changer for public corporations in their use of tokenization of balance sheet items. With the recent deal with Horizon GmbH as our technology partner and the CFO Squad accounting guidance, Coupon Token will begin to significantly impact our revenue in the second half of 2026."

About the Accounting Opinion and FASB Guidance
Under the recent 2023 guidance from the Financial Accounting Standards Board (FASB) relating to crypto assets, qualifying crypto holdings are measured at fair value with changes in fair value recognized in net income, and are presented separately from other assets in the financial statements. According to the opinion issued to BCII by CFO Squad Inc., Coupon Token is expected to be treated under this framework and, in the Company's contemplated implementations, categorized as a current asset.

BCII believes this treatment positions Coupon Token as a "near cash" asset for participating corporations, providing balance sheet flexibility and a potentially powerful new tool for capital formation, shareholder value creation, and strategic financial management.

How Coupon Token Works for Public Companies
Coupon Token is a blockchain-based, patent-pending system designed to transform traditional discounting and promotional programs into a tokenized, tradeable financial asset. For publicly traded companies, the platform is designed to provide:

Increased Sales Through Fungible Discounts
Coupon Token enables issuers to offer a fungible, blockchain-based coupon representing a discount on future purchases of the company's products or services, typically over an 11‑month period. This creates an incentive for customers to purchase while giving the issuing company a mechanism to monetize future discounts upfront.

Shareholder Reward and Loyalty Program
Coupon Tokens can be distributed to both current and future shareholders as a reward mechanism, aligning customer incentives, shareholder loyalty, and trading activity in the company's securities.

Deterrence of Naked and Other Forms of Short Selling
By structurally linking token distribution and ownership to bona fide shareholdings and corporate actions, the Coupon Token framework is designed to provide a transparent and auditable mechanism that BCII believes could deter and eventually help stop naked and other abusive shorting practices in a company's securities.

Creation of Significant Near-Cash Assets
Corporations can convert what would traditionally be recognized simply as discounts on future sales into a tokenized asset that is accounted for at fair market value under current FASB crypto asset guidance, and carried as a current asset on the balance sheet. This structure may significantly increase reported shareholder equity and provide an additional tool for managing liquidity and capital structure.

New Realized Revenue Streams from Coupon Trading
As Coupon Tokens are traded in the market, issuers may realize additional revenue and enjoy enhanced brand exposure, while market participants gain a flexible instrument that combines aspects of product discounts, loyalty rewards, and tradable financial assets.

Strategic Partners and 2026 Outlook
BCII recently executed an agreement with Horizon GmbH as its technology partner for the Coupon Token platform. Horizon GmbH will support the blockchain infrastructure, tokenization mechanics, and integrations needed to implement Coupon Token for U.S. public companies at scale.

With the combination of CFO Squad Inc.'s favorable accounting treatment opinion and Horizon GmbH's technology partnership, BCII anticipates that Coupon Token will begin to significantly impact the Company's revenue in the second half of 2026, as it commences onboarding of U.S. publicly traded corporations to the platform.

About BCII Enterprises Inc.
BCII Enterprises Inc. (OTC: BCII) is focused on developing and commercializing innovative financial and technology solutions for public companies, with a particular emphasis on tokenization, capital markets efficiencies, and shareholder value enhancement. The Company's flagship initiative, the patent-pending Coupon Token platform, is designed to help issuers transform traditional balance sheet items and promotional programs into blockchain-based, marketable assets.

For more information, please contact:

Joseph M. Salvani
BCII Enterprises Inc.
929-724-3071
[email protected]

About CFO Squad Inc.
CFO Squad Inc. is a professional services firm specializing in outsourced CFO services, SEC financial reporting, technical accounting, and advisory services for public and private companies. CFO Squad works with clients across a variety of industries to ensure compliance with evolving accounting standards and capital markets requirements.

About Horizon GmbH
Horizon GmbH is a technology firm specializing in blockchain infrastructure, tokenization platforms, and digital asset solutions. The company partners with issuers, financial institutions, and technology innovators to deliver secure, scalable blockchain-based applications.

Forward-Looking Statements
This press release contains "forward-looking statements" within the meaning of federal securities laws, including, without limitation, statements regarding the expected accounting treatment of Coupon Token, its anticipated impact on issuer financial statements, BCII's belief that Coupon Token may function as a near-cash asset, the potential effects on shareholder equity and net income, the ability of Coupon Token to deter or eliminate naked and other short selling practices, and expectations regarding future revenues, partnerships, and market adoption, including anticipated impacts in the second half of 2026. Forward-looking statements are based on current expectations, estimates, and projections and involve significant risks and uncertainties that could cause actual results to differ materially from those expressed or implied. These risks and uncertainties include, among others, changes in accounting standards or their interpretation or application, regulatory developments, market acceptance of tokenization strategies, technological and implementation risks, and general economic and market conditions. Readers are cautioned not to place undue reliance on these forward-looking statements, which speak only as of the date of this release. Except as required by law, BCII undertakes no obligation to update or revise any forward-looking statements to reflect events or circumstances after the date of this release.

SOURCE: BCII Enterprises Inc.

View the original press release on ACCESS Newswire

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