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SEGMENT REPORTING
 9 Months Ended
Mar. 31, 2026
Segment Reporting [Abstract]  
SEGMENT REPORTING

NOTE 14. SEGMENT REPORTING

 

The Company operates as one reportable segment in accordance with ASC 280, Segment Reporting. The single reportable segment reflects the Company’s core business operations of securities broker and dealer, dealing in over-the-counter and listed securities.

 

The Chief Operating Decision Maker (CODM), identified as the Chief Financial Officer, who reviews financial performance and allocates resources on a consolidated basis. The Company’s internal reporting is prepared and reviewed as a single operating unit, without disaggregated information by product line, region, or customer type. Accordingly, the Company has determined that it operates in a single reportable segment.

 

 

ATLASCLEAR HOLDINGS, INC.

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

MARCH 31, 2026

(Unaudited)

 

The following table presents revenue and operating income (loss) for the periods presented:

SCHEDULE OF REVENUE AND OPERATING INCOME LOSS

   Three Months Ended   Three Months Ended 
   March 31, 2026   March 31, 2025 
Commissions  $1,412,339   $1,506,077 
Vetting fees   430,525    370,700 
Clearing fees   661,950    658,926 
Net gain/(loss) on firm trading accounts   336,860    1,527 
Stock locate fees   1,360,178    5,873 
Total revenue  $4,201,852   $2,543,103 
Loss from operations  $(2,932,859)  $(1,072,174)

 

   Nine Months Ended   Nine Months Ended 
   March 31, 2026   March 31, 2025 
Commissions  $6,844,429   $4,488,058 
Vetting fees   1,154,075    1,093,684 
Clearing fees   1,958,447    2,491,865 
Net gain/(loss) on firm trading accounts   542,318    5,483 
Stock locate fees   3,010,267    14,594 
Total revenue  $13,509,536   $8,093,684 
Loss from operations  $(6,265,419)  $(3,162,425)
Total assets  $73,915,806   $60,892,833 

 

Corporate general and administrative expenses are not allocated to any specific operating component and are included within total operating income.

 

Segment Assets

 

The Company does not report separate asset information by segment to the CODM. However, in accordance with ASC 280-10-50-30, the Company has elected to disclose total segment assets, which are equal to consolidated total assets. The table above summarizes total assets.