| COMPREHENSIVE INCOME |
NOTE
11. COMPREHENSIVE INCOME
The
Company’s other comprehensive income (“OCI”) comprises foreign currency translation adjustments from subsidiaries that
do not use the U.S. dollar as their functional currency.
The
following table shows the changes in accumulated other comprehensive income (loss) (“AOCI”) by component for the three months
ended March 31, 2026, and 2025:
SCHEDULE
OF CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME
| Accumulated Comprehensive Income: | |
Cumulative Foreign Currency
Translation | |
| Balance as of December 31, 2024 | |
$ | 278,498 | |
| Other comprehensive income (loss), attributed to ADS | |
| (71,036 | ) |
| Other comprehensive income (loss), attributed to AML | |
| (95,752 | ) |
| Other comprehensive income (loss), attributed to APL | |
| 35,782 | |
| Other comprehensive income (loss), attributed to ATECH | |
| (9,131 | ) |
| Total other comprehensive income (loss), as restated, December 31, 2024 | |
| (140,137 | ) |
| Balance as of March 31, 2025 | |
$ | 138,361 | |
| Accumulated Comprehensive Income: | |
Cumulative Foreign Currency
Translation | |
| Balance as of December 31, 2025 | |
$ | 313,484 | |
| Other comprehensive income (loss), attributed to ADS | |
| (7 | ) |
| Other comprehensive income (loss), attributed to AML | |
| 2,930 | |
| Other comprehensive income (loss), attributed to APL | |
| (5,940 | ) |
| Other comprehensive income (loss), attributed to ATECH | |
| 5,445 | |
| Total other comprehensive income (loss), as restated, December 31, 2024 | |
| 2,427 | |
| Balance as of March 31, 2026 | |
$ | 315,911 | |
|